2022-23
CITY OF
CHULA VISTA
CALIFORNIA
ProP osed BU d G eT
Proposed Budget
Fiscal Year 2023
Mary Casillas Salas
Mayor
John McCann
Councilmember
District 1
Jill Galvez
Councilmember
District 2
Stephen Padilla
Councilmember
District 3
Andrea Cardenas
Councilmember
District 4
Maria Kachadoorian
City Manager
Kerry Bigelow
City Clerk
Glen R. Googins
City Attorney
City of Chula Vista
Proposed Budget FY 2023 iii
Administration
Maria Kachadoorian City Manager
Tiffany Allen Deputy City Manager
Kelly Broughton Deputy City Manager
Eric Crockett Deputy City Manager
Directors
John Skeel Director of Animal Services
Tracy Lamb Director of Community Services
Vacant Director of Development Services
Vacant Director of Economic Development
William Valle Director of Engineering and Capital Projects Sarah Schoen Director of Finance
Harry Muns Fire Chief
Courtney Chase Director of Human Resources/Risk Management Edward Chew Director of Information Technology Services Roxana Kennedy Chief of Police
Matthew Little Director of Public Works
City of Chula Vista
Proposed Budget FY 2023 v
Citizens of Chula Vista
Mayor
City Council
City Attorney
Citizen Advisory
Boards
Citizen Advisory
Commissions
City Manager City Clerk
Police Fire
Deputy City ManagerDeputy City Manager Deputy City Manager Development
Services
Public Works
Engineering &
Capital Projects
Housing
Authority
Communications
Finance
Human
Resources
Community
Services
Library
Parks &
Recreation
Economic
Development
Info & Tech
Development
Animal Care
Facility
Successor
Agency to RDA
Organizational Chart
City of Chula Vista
Proposed Budget FY 2023 vii
TABLE OF CONTENTS
BUDGET MESSAGE
Letter from the City Manager � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �5 Budget Process� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 11 economic overview � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 18 All Funds summary � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 27 Summary of Staffing Changes � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 34
GENERAL FUND
General Fund expenditure summary � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 44 General Fund revenue summary� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 56 General Fund Net Cost� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 67 department summary reports � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � �73 DEVELOPMENT SERVICE FUND � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 95
SUCCESSOR AGENCY AND HOUSING FUNDS
successor Agency Funds � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 103 Housing Authority Funds � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 111 SEWER FUNDS � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 117 FLEET FUND � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 127 CAPITAL PROJECTS FUNDS � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 133 DEBT SERVICE FUNDS � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 145 OTHER FUNDS � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 155
CAPITAL IMPROVEMENT PROGRAM (CIP)
Capital Improvement Program summary � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 185 CIP revenue summary � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 191 CIP expenditure summary � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 199 CIP Budget summary � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 211 Five-Year CIP Project summary schedule� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 217 MEASURE A FUND SUMMARY � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 221 MEASURE P FUND SUMMARY � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 227
SUMMARY TABLES
Fund Appropriations by department and expenditure Category � � � � � � � � � � � � � � � � � � � � � � � � � � � 235 City of Chula Vista
Proposed Budget FY 2023viii
TABLE OF CONTENTS
schedule of revenues � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 240 schedule of Interfund Transfers � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 265 Authorized Positions by department� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 278
APPENDIX
Fiscal Policies � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 294 Investment Policies � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 302 General Fund reserve Policy � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 312 Pension reserve Policy � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 318 debt Administration � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 322 service Impacts � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 329 Accounting systems and Budgetary Control � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 334 List of Acronyms � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 338 Glossary� � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 346 City of Chula Vista
Proposed Budget FY 2023 ix
Document Guide
The budget document is organized in a manner to facilitate a general understanding of the City’s fiscal status, to present management’s assessment of major issues and, finally, to present the plan for allocating resources to address those issues during the coming fiscal year. The budget document is organized as follows: Budget Message, General Fund Summary, Other Funds, Capital Improvement Program, Measure A Summary, Measure P Summary, Summary Tables and Appendix.
General Fund
The General Fund budget funds the day-to-day operations of most city services. This section of the document provides an overview of General Fund revenues and expenditures, staffing changes, and budgetary trends.
Other Funds
In order to facilitate understanding of the different City funding sources, this portion of the document has been organized into the following major categories: Development Services Fund, Successor Agency to the Redevelopment Agency and Housing Funds, Sewer Funds, Fleet Fund, Capital Project Funds, Debt Service Funds, and Other Funds.
Detailed descriptions and funding are provided for each fund. Due to various legal restrictions, these funds are limited in their uses and generally cannot be applied to fund day-to-day City operations such as Police and Fire public safety services.
Capital Improvement Program
This section provides an overview of the City’s Capital Improvement Program for the coming fiscal year. The Capital Improvement Program accounts for the acquisition, rehabilitation, or construction of major capital facilities, infrastructure, or equipment. More detailed information about each capital project, project status, expenditures to date, current year appropriations, and future funding, can be found in the Capital Improvement Program budget document�
Measure A Summary
The voter approved one-half cent Public Safety Sales Tax related income and expenses are budgeted in a separate fund. The Measure A Fund Summary provides the allocation summary for the coming fiscal year.
Measure P Summary
The City established a separate fund to track and account for income and expenses related to the voter approved one- half cent Sales Tax. The Measure P Fund Summary provides a summary of the allocation for the coming fiscal year.
Summary Tables and Appendix
The Summary Tables provide a quick way to view budget allocations by department (or fund) and expenditure category, revenues by fund and type, and Council authorized positions by department. The Appendix contains supplementary information on a variety of topics, including an overview of the budget development process along with relevant timelines and milestones, fiscal and investment policies, debt administration, and a glossary of finance and budget terms�
City of Chula Vista
Proposed Budget FY 2023 xi
The Government Finance Officers Association (GFOA) of the United States and Canada presented a Distinguished Budget Presentation Award to the City of Chula Vista, California, for its annual budget for the fiscal period beginning July 1, 2021.
In order to receive this award, a government unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements and we are submitting it to GFOA for award consideration.
BUDGET MESSAGE
Letter from the City Manager
Budget Process
Economic Overview
All Funds Summary
Summary of Staffing Changes
LETTER FROM THE
CITY MANAGER
City of Chula Vista
Proposed Budget FY 2023 5
Office of the City Manager
May 6, 2022
Honorable Mayor and Members of the City Council
I am pleased to submit for your consideration the proposed operating budget and capital improvement budget for fiscal year 2022-23. City staff developed a budget that is both responsive to community needs and continues to fund and enhance services most important to our residents. Due to the years of prudent financial oversight and sound fiscal policies of the City Council, the City was well-positioned to manage through the unprecedented challenge of the COVID-19 public health and economic crises over the last two years. While the worst of this public health crisis is hopefully behind us, we continue to closely monitor the impacts of COVID-19 to ensure we are ready to protect and provide essential services to our community. The proposed budget for the coming year anticipates continued economic growth and recovery from the COVID-19 crisis, infrastructure investments, and continued commercial and residential development throughout the City.
The City continues to plan for increased infrastructure projects and increased public safety expenditures, largely due to the passage of sales tax Measure P in 2016 and Measure A in 2018. This proposed budget includes nearly $10 million from Measure P to fund parks, recreation centers, drainage, and other facility improvement projects.
While Measure A continues to support ongoing public safety expenditures, resulting in a total of 95 additional public safety positions to date. Also reflected in the proposed budget, is the ongoing annual pension cost savings from the issuance of $350 million in pension obligation bonds last year. A decision of this City Council that not only generates millions in pension cost savings, but also includes safeguards to mitigate potential increases in pension and other post-employment benefit costs.
The American Rescue Plan Act (ARPA) spending plan, adopted last year, continues to support households, small businesses, impacted industries, essential workers, and communities hardest hit by the COVID-19 crisis. The amended ARPA spending plan, included in the budget, strategically proposes an additional $28 million for public health, operational support, infrastructure projects, and economic development initiatives in fiscal year 2022-23.
Addressing homelessness and affordable housing continues to be a top priority and over the next few months as federal and state funding is finalized, City staff will be coming forward to the City Council with updates on current City housing programs and new proposals to address this complex issue.
Budget Goals
The City continually strives to find new ways to maximize limited resources to deliver high quality services to our community. In preparing the General Fund budget for fiscal year 2022-23, Staff focused on the following budget development goals:
■ Fund the highest level of municipal services possible based on available resources. ■ Enhance core community services and strategically add operational and administrative support positions. ■ Make significant progress on key programs and projects in support of the City’s Strategic Plan. ■ Incorporate conservative revenue projections in the development of the proposed budget. ■ Avoid the use of reserves to balance the budget or fund ongoing commitments.
City of Chula Vista
Proposed Budget FY 20236
Budget Overview
The combined budget for all City funds totals $533.7 million. This amount includes a General Fund operating budget of $248.9 million, Capital Improvement Program (CIP) budget of $50.5 million, and other funds. The General Fund presented in this document is balanced without the use of operating reserves.
The following highlights some of the priorities for fiscal year 2022-23 City services and programs:
■ ARPA: Second year of federal funding for responding to the COVID-19 and economic crises with $28 million in funding
■ $14.1 million for the Loma Verde Aquatic and Recreation Center in the CIP Budget ■ $11.9 million in Pavement Rehabilitation projects in the CIP Budget ■ Second year of funding for the Ambulance Transport System ■ Funding for a Fire Academy to address attrition within the Fire Department ■ Repairs and improvements to various public facilities ■ Repairs and improvements to sidewalks and other infrastructure ■ Increased tree trimming services
■ Increased library funding for books and materials, and expansion of Passport services to all branches Budgeted Positions
The total number of positions for all City funds totals 1,226.75. This amount includes 867.75 positions in the General Fund and 359 positions in other funds. This is an increase of 39.5 positions from the fiscal year 2021-2022 adopted budget. Six of these positions were made possible due to ARPA funding.
These new positions will allow the City to do the following:
■ Strengthen the City’s position against cybersecurity threats and ensure alignment with the National Institute of Standards and Technology
■ Provide additional resources in the Public Works department to address high priority projects and ensure projects are completed within the timeline of ARPA funding.
■ Increase citywide grants oversight and administrative support to ensure the City is in compliance with applicable grant agreements
■ Enhance community services for animal care and parks recreation services to keep up with the increased demand and maintain the quality of these services across the City ■ Provide additional Police services to protect and enhance the quality of life in all communities
ACKNOWLEDGEMENT
City staff is the key component in delivering high quality municipal services to our residents. I am proud of all our City employees who are essential to the wellbeing of our community. They work tirelessly to deliver the best services to our community, and as demonstrated during the last two years, were able to quickly mobilize and transition to providing essential services needed during the COVID-19 crisis.
City of Chula Vista
Proposed Budget FY 2023 7
I would like to thank you and Executive Team for their leadership and support. Finally, I would like to recognize the Finance Department for their exceptional work in once again preparing a balanced budget using sound financial management practices. The Finance Department will continue to provide the City Council with financial updates in order to continue to maintain a balance budget through fiscal year 2022-23.
Respectfully,
Maria V. Kachadoorian
City Manager
BUDGET PROCESS
City of Chula Vista
Proposed Budget FY 2023
Budget Message → BUDGET PROCESS
11 Budget Process
The City of Chula Vista’s budget is created in conjunction with City Council, City staff, and City residents. The budget process begins each year with development of the preliminary base budget in February/March and is completed with the City Council adoption of the budget in May/June.
The fiscal year 2023 budget cycle began with a preliminary base budget developed by the Finance Department’s Budget and Analysis staff in January 2022. The base budget accounts for the normal operating costs of the City.
Through April 2022, Finance staff worked with departments to refine the base budgets and incorporate departmental changes to align the budgets with anticipated department operations for the coming year.
The budget development process provided City departments the opportunity to recommend budget adjustments based on department operational requests and/or one-time funding requests. Requests are reviewed by City Administration and are included in the City Manager’s Proposed Budget.
While Finance staff was developing the operating budget, Engineering & Capital Projects staff worked to develop and finalize the Capital Improvement Program (CIP) budget.
Finance staff will present the City Council with a balanced General Fund budget on May 10, 2022. At this meeting, the Council can accept the fiscal year 2023 City Manager’s proposed operating budget as their own and set the public hearing date of May 24, 2022, prior to Council acting on the adoption of the budget.
Copies of the Proposed Budget are available for public review in the Office of the City Clerk and the City’s website at least ten (10) days prior to the public hearing.
As set forth in the City Charter, at any meeting after the adoption of the budget, the City Council may amend or supplement the budget by motion adopted by affirmative votes of at least four (4) members. Throughout the year, the Finance Department provides the City Council with quarterly financial status reports comparing expenditure and revenue projections to budgeted amounts, highlighting any variances and recommending corrective actions as necessary�
Budget Strategy
The City’s budgeting process is built around the objectives outlined in the City’s Strategic Plan. The Plan’s framework assists Staff in weighing our community’s priorities against the limited resources available to achieve strategic goals.
City Strategic Plan
The City’s Strategic Plan is an important management tool to guide operations, assessing the current environment and envisioning the future, to increase effectiveness, organizational commitment and consensus of City strategies and objectives. The Strategic Plan provides a comprehensive framework that ensures priorities set by the Council are clear to all employees and that the City government is accountable to meeting community needs by setting objectives to meet identified goals. The City has set five core goals critical to achieving our shared vision of ensuring a vibrant and sustainable quality of life for Chula Vista residents and businesses:
City of Chula Vista
Proposed Budget FY 202312
Budget Message → BUDGET PROCESS
Operational Excellence Economic Vitality
Healthy Community
Strong and Secure Neighborhoods
Connected Community
Quality of
Life
Operational
Excellence
Collaborate with
Residents and
businesses to provide
responsive and
responsible public
service by
implementing
effective and efficient
operations.
Economic
Vitality
Strengthen and
diversify the City’s
economy by
supporting and
advancing existing
businesses; targeting
and attracting new
businesses;
promoting balanced
land use decisions;
and engaging the
community to
reinvest in the city.
Healthy
Community
Protect resources
and environmental
health for both
current residents and
future generations.
Foster the health of
our physical
environment through
balanced, connected
and sustainable land
uses.
Strong & Secure
Neighborhoods
Create and maintain
safe and appealing
neighborhoods where
people choose to
shop, work, play and
stay.
Connected
Community
Promote diverse
opportunities that
connect community
and foster civic pride
through
comprehensive
communication
strategies, and
cultural, educational
& recreational
programming.
The City’s full Strategic Plan can be accessed at the following link: www.chulavistaca.gov/departments/city- manager/strategic-plan
Strategic Plan Process
A Steering Committee was formed to draft the City’s initial Strategic Plan in 2013. Each department and various commissions provided input on long-term strategies and annual initiatives. The goals encompassed visions the City Council and public have already expressed. Feedback on changes to the Plan is solicited annually when reporting out on past performance�
City of Chula Vista
Proposed Budget FY 2023
Budget Message → BUDGET PROCESS
13 City Website: Budget Information – Budget Comment Form www.chulavistaca.gov/departments/finance/budget-information Budget Development Milestones
■ April 20 & 27, 2022
Two public workshops were held to provide an overview of the City Manager’s Proposed Budget. ■ May 6, 2022
The City Manager’s Proposed Budget Document was submitted to City Council as required by the City Charter, which was at least thirty-five (35) days prior to the beginning of the fiscal year. Copies of the Proposed Budget were made available for public review on the City’s website. ■ May 10, 2022
Presentation to City Council of the Fiscal Year 2023 City Manager’s Proposed Budget and Council consideration and acceptance of the Budget as the City Council’s Proposed Budget. Concurrently, a public hearing on the Budget was scheduled for the May 24, 2022 Council meeting. Leading up to this hearing, the City Council’s Proposed Budget was made available for public review for at least ten (10) days. A comment form was provided on the City website to accept public comment.
■ May 24, 2022
A public hearing will be held before the City Council considers adoption of the budget. To comply with the City Charter, a notice of the public hearing will be published in the local newspaper at least ten (10) days prior to the meeting. After the public hearing, the City Council voted on whether to adopt the budget for Fiscal Year 2023.
City of Chula Vista
Proposed Budget FY 2023
Budget Message → BUDGET PROCESS
14 Consistency with Financial Policies & Procedures
It is the expectation and general understanding of the City Council and the citizens of Chula Vista that City Staff conduct financial affairs in a thoughtful and prudent manner. Several financial policies have been established to provide the direction and limits within which the City is to fulfill its fiscal responsibilities. The FY 2022-23 Proposed Budget conforms with the requirements of the City’s Finance Department Policies and Procedures. An overview of compliance with major policy sections are described below. See the Appendix for additional details on the City’s Fiscal and Investment Policies.
General Financial Policies (City Council Policy 100-01) Budget Development
The FY 2022-23 budget development process included opportunities for public input, occurring in open and publicly accessible forums, via budget workshops and public hearings held before City Council which accept public comment.
The City has also utilized a five-year financial plan and a long-term financial forecast model to promote orderly spending patterns, engage in long-range planning, and reduce the time and resources spent preparing annual budgets.
Balanced Budget
By policy, City Council must adopt a balanced budget with projected operating revenues fully covering projected operating expenditures. The FY 2022-23 Proposed Budget is a balanced budget. Operating revenues are budgeted to support the operating expenditures, including debt service, for the FY 2022-23 fiscal year.
Fund Balance and Reserves
During the close of each fiscal year, actual fund revenues are compared against actual fund expenditures. When revenues exceed expenditures in a fiscal year, a positive fund balance will result (surplus) and add to the historical, accumulated fund balance. When expenditures exceed revenues in a fiscal year, a negative fund balance would result (deficit) and reduce the fund balance. An accumulated positive fund balance may also be restricted/earmarked for usage or unrestricted as to its use. For instance, Council has set forth policies to maintain minimum fund balances as reserves, with funds set aside for particular circumstances or purposes, such as catastrophic events, economic downturns.
The FY 2022-23 Proposed Budget maintains the minimum unreserved, undesignated fund balance in the General Fund as established by City Council Policy 220-03 (General Fund Reserves – Fiscal Health Plan) of no less than 15% of the annual operating budget, which is $24.3 million for FY 2022-23. The FY 2022-23 Proposed Budget also maintains the minimum unreserved, undesignated fund balance in the sewer enterprise fund as established by City Council Policy 220-04 (Sewer Service Revenue Fund Reserve). See historical reserve levels in the All Funds Summary section.
ECONOMIC
OVERVIEW
City of Chula Vista
Proposed Budget FY 202318
Budget Message → ECONOMIC OVERVIEW
Economic Overview
1 HdL Companies, December 2021 “California Forecast – Sales Tax Trends & Economic Drivers” 2 UCLA Anderson, March 2022 Economic Outlook www.anderson.ucla.edu/about/centers/ucla-anderso n-forecast/events/march-2022- economic-outlook
3 UCLA Anderson, March 2022 Economic Outlook www.anderson.ucla.edu/about/centers/ucla-anderso n-forecast/events/march-2022- economic-outlook
4 US Bureau of Economic Analysis, Gross Domestic Product, April 28, 2022, “First Quarter 2022 (Advance Estimate)” 5 Federal Open Market Committee Meeting, March 2022 “Federal Reserve Press Release” This section of the budget document identifies and outlines economic indicators that impact revenue forecasts at the local level. Several sources are used to forecast City revenues and expenditures based on national, state, and local area economic trends, including: the University of California at Los Angeles (UCLA) Anderson Forecasts, Federal Reserve and Federal Open Market Committee publications, United States Census Bureau Economic Indicators, State of California’s Employment Development Department publications, San Diego Association of Governments (SANDAG) Regional Economic Updates, Bureau of Labor Statistics San Diego Economic Summaries, California Department of Finance data, and real estate data.
National
Over two years have passed since the onset of the COVID-19 pandemic which caused global health and economic crises that continue to impact prices, supply chains, and employment today 1. Through state and federal recovery funds from the CARES and American Rescue Plan Acts, and other localized efforts, cities have demonstrated their resiliency and fiscal leadership in responding to COVID-19 and a myriad of other challenges such as affordable housing and infrastructure. While impacted industries like trade and tourism are rebounding, uncertainties remain in regards to higher labor, materials, and energy costs. Persistent, broad inflationary pressures as well as geopolitical factors such as the Russia-Ukraine conflict also contribute more uncertainty to our globalized economy overall.
In the UCLA Anderson Forecasts from March 2022, economists’ focus for 2022 are the impacts of inflation and globalized supply chains on US economic growth2. Though gross domestic product (GDP), a metric for estimating the size of a country’s economy, declined by 3.54% in 2020, government action through business loans, unemployment insurance, and direct aid has helped the United States rebound as it works to reduce the spread of COVID-19. GDP growth in 2021 was a strong 5.7%, and Anderson economists project growth of 4.3% in 2022; 2.8% in 2023; and 2.3% in 20243. The chart below from the US Bureau of Economic Analysis shows recent quarterly results, with a 1.4% reduction of GDP (economic contraction) in the first quarter of 20224�
The Federal Open Market Committee (FOMC), part of the Federal Reserve, is committed to Congress’s mandate to promote maximum employment, stable prices, and moderate long-term interest rates. During the FOMC’s March 2022 meeting, interest rates were increased by 0.25% – to between 0.25% and 0.50% – for the first time since 2018, in order to lower inflation5. The FOMC will continue to make adjustments to the target rate range until labor market
City of Chula Vista
Proposed Budget FY 2023
Budget Message → ECONOMIC OVERVIEW
19 conditions improve and inflation returns to 2% for the long-term, which the FOMC admitted would take longer than expected to reach its price-stability goals. Notably, during the meeting the FOMC projected raising rates six more times in 2022�
The “federal funds rate” established by the FOMC is important as it sets the interest rate at which banks lend money to other banks to maintain overnight reserves of funds. As a result of the federal rate increase, the cost to banks for lending increases and are passed on to businesses and consumers on other borrowing, such as for business investments, credit cards, cars, mortgages and other bank loans. Policymakers will be monitoring whether this tightening of monetary policy too quickly could hinder economic growth. Overall, raising of rates signals a confidence in the U.S. economy, supported by low unemployment rates. A graph of the effective federal funds rate is shown below; the effective funds rate is essentially determined by the market but is influenced by the Federal Reserve through open market operations to reach the federal funds rate target� In the U.S. Bureau of Labor Statistics report form March 2022, the national unemployment rate was 3.8%, nearing the 3.5% national unemployment rate from February 2020, prior to the onset of the COVID-19 pandemic6� Employers are continuing to increase wages, attracting additional workforce 7. However, as the labor market gets tighter and wages rise, threats of inflation become stronger.
Aside from the Federal Reserve’s focus on labor and inflation, housing data remains a leading indicator of U.S. economic activity. The Federal Reserve is carefully watching the recent housing market boom as strong demand has sent home prices soaring during the months after the onset of the COVID-19 pandemic. The Federal Reserve’s March 2022 increase in the federal interest rate will continue to increase interest rates on home mortgages, ultimately leading to some decreased demand. The average interest rate for a fixed 30-year mortgage averaged just over 5% in April 2022, up from just under 3% in April 20218�
Percent
Federal Funds Effective Rate
March 2019 - March 2022
Federal Funds Rate
3/195/197/199/1911/191/203/205/207/209/2011/201/213/215/217/219/2111/211/223/22
0.00%
1.00%
2.00%
3.00%
FRED®, Federal Reserve Bank of St. Louis, Federal Funds Effective Rate, https://fred.stlouisfed.org/series/FEDFUNDS 6 U.S. Bureau of Labor Statistics, Economic News Release: Employment Situation Summary (March 4, 2022) www.bls.gov/news.release/empsit. nr0�htm�
7 Reuters, “U.S. employment rate drops to 3.6% as labor market rapidly tightens,” Accessed April 25, 2022, www.reuters.com/world/us/us-job- growth-solid-march-unemployment-rate-falls-36-2022-04-01 8 Freddie Mac, Mortgage Market Survey Archive, 2022 & 2021, www.freddiemac.com/pmms/pmms_archives� City of Chula Vista
Proposed Budget FY 202320
Budget Message → ECONOMIC OVERVIEW
According to the U.S. Census Economic Indicators from March 2022, the sales of new single-family houses were at a seasonally adjusted annual rate of 763,000, which was 12.6% below the March 2021 estimate of 873,0001� The median sales price of new homes sold in March 2022 was $436,700 while the average price was $523,900. Sales prices are continuing to increase as demand outstrips supply. Homes sales are showing signs of declines as demand cools amid increases in mortgage interest rates, tied to the recent changes in the federal interest rate.
California
In addition to providing a March 2022 national forecast, UCLA Anderson also prepares a California specific economic forecast. Due to California’s size and robust recovery, its projected GDP growth between 5-6% for 2022 leads all other states in the U.S.2 Economists noted leisure and hospitality sectors have largely recovered–showing the strongest change in jobs by sector– followed by professional scientific and technical services. Residential construction is expected to grow faster than the U.S. due to California’s housing shortage and strong demand. UCLA Anderson economists also predict California’s average unemployment rate for years 2022, 2023 and 2024 will be 5.5%, 4.5% and 4.3%, respectively.
The State of California’s Employment Development Department (EDD) regularly releases a “Labor Market Review” publication. In the March 2022 edition, the EDD reported a 4.9% unemployment rate for the State of California, with net job increases of 60,200 across industries in March 2022. 3 The unemployment rate decreased 3.5 percentage points from 8.4% one year ago in March 2021. Data show that California’s recovery has outpaced the rest of the U.S., regaining approximately 82% of the jobs lost during the onset of the pandemic in March-April 2020.
County
The EDD also publishes reports on countywide data. In its San Diego metropolitan area press release from March 2022, the unemployment rate in the San Diego County was 4.7% in January 2022, which was 2.8% below the 8.5% rate from one year ago in January 20214�
The Bureau of Labor Statistics’s consumer price index for urban customers (CPI-U) shows the change in the price of a standard list of goods and services. Based on the December 2021 CPI-U, the County of San Diego experienced an 8.2% increase in prices paid for the standard set of goods and services which is 0.7% more of an increase than the average United States city of 7.5% 5. Higher prices for shelter and energy were major contributors to the CPI change.
The San Diego Association of Governments (SANDAG) also provides a summary of the economic indicators for the County of San Diego. In their more recent Regional Economic Update from April 2022 presented by Chief Economist Ray Major, since 2020, the cost of living in San Diego has increased 13%, outpacing inflation of 10%6. For housing, SANDAG reported the median home price was $800,000 in February 2022, an increase of 33%, with only 25% of households able to afford the median priced home (down from 38%), since February 2020 7� This substantial rise in housing costs demonstrates the lack of affordability locally and the challenges of cities in the region in providing housing.
Another cost of living factor for the County is the average gasoline prices are also consistently significantly higher than the national average. Gasoline prices have been even more volatile due to stay-at-home orders, telecommuting, changes in travel demand and the Russia-Ukraine conflict. Prices have increased 51% since March 2021 from $4.10 per gallon to $6.19 per gallon in March 2022. However, signs of gas prices stabilizing are beginning to show. 2 UCLA Anderson, March 2022 Economic Outlook
3 State of California’s Employment Development Department, March 2022, “California Labor Market Review” 4 State of California’s Employment Development Department, March 2022, “San Diego-Carlsbad MSA Press Release,” www.labormarketinfo.edd. ca.gov/geography/msa/san-diego-carlsbad.html
5 Bureau of Labor Statistics, March 2021 “San Diego Area Economic Summary” 6 San Diego Association of Governments, Regional Economic Update, April 14, 2022 7 Bureau of Labor Statistics, March 2021 “San Diego Area Economic Summary”
City of Chula Vista
Proposed Budget FY 2023
Budget Message → ECONOMIC OVERVIEW
21 City
The fiscal year 2023 Proposed General Fund revenues budget is $248.9 million.
This reflects an increase of $30.8 million or 14.1% when compared to the fiscal year 2022 Adopted General Fund revenues budget. General Fund revenues provide funding for essential City services including police, fire, library services, and park and recreation programs. Property taxes are the largest revenue source for the City and accounts for 16.4% of the General Fund Revenue Budget. This revenue category’s budget increased by $1.4 million or 3.7% over the prior year adopted budget. The City’s other major revenue sources are: Sales Tax, Measure A Sales Tax, Measure P Sales Tax, Franchise Fees, Transient Occupancy Tax (TOT), Utility User Tax, and Property Tax collected in lieu of Motor Vehicle License Fees. The other major revenues sources (excluding Measure A and Measure P Sales Tax revenue) account for 37.8% of the General Fund Revenue Budget and total $94.0 million dollars of the budget. Additional information on City revenues are provided in the All Funds Summary and General Fund Revenue Summary sections of this budget document.
Price per gallon
regular unleaded
2.89 2.892.89
4.24 4.244.24 4.13
4.134.133.99
3.993.99 5.91
5.915.91 5.68
5.685.68
Average Gasoline Price
National California
April 2021 March 2022 April 2022
$0.00
$2.00
$4.00
$6.00
AAA, California Average Gas Prices
Rate
San Diego County Unemployment Rate
March 2019 - March 2022
Unemployment Rate
3/195/197/199/1911/191/203/205/207/209/2011/201/213/215/217/219/2111/211/223/22
0.00%
5.00%
10.00%
15.00%
20.00%
US Bureau of Labor Statistics, Local Area Unemployment Statistics, March 2022 City of Chula Vista
Proposed Budget FY 202322
Budget Message → ECONOMIC OVERVIEW
City Sales Tax Measures
Measure A, the half-cent sales tax to fund public safety staffing and services. This tax took effect on October 1, 2018 and brought Chula Vista’s tax rate to 8.75%. The fiscal year 2023 Proposed Budget includes an estimated $25.9 million in sales tax revenues.
Measure P , a temporary ten-year, half-cent sales tax to fund high priority infrastructure needs. The collection of this sales tax began on April 1, 2017. The fiscal year 2023 Proposed Budget includes an estimated $25.9 million in Measure P sales tax revenues.
City Unemployment
The Bureau of Labor Statistics (BLS) shows the City’s current unemployment rate from February 2022 data is at 4.7%, compared to 8.4% at this time last year, and 3.5% in February 2020 (prior to the onset of the COVID-19 pandemic).
This improvement in employment is largely due to an economy recovering from COVID-19 public health restrictions and economic impacts
1. Chula Vista’s unemployment rate is slightly lower than the state’s rate of 4.8% and slightly higher than the national unemployment rate of 4.1%.
City Housing Market
The City’s housing market remains strong, as home prices have increased nearly 10% compared to last year and median prices have grown to $731,0002. Trends in the Chula Vista housing market reflect a national, record-breaking surge in home prices largely due to a lack of supply. Demand is likely to remain high for the Southern California housing market overall despite some tempering by the increasing mortgage rates and costs of construction. 1 U.S. Bureau of Labor Statistics, April 2022 “Labor Force Statistics – San Diego Area Economic Summary” 2 Redfin, Chula Vista Housing Market, April 25, 2022, www.redfin.com/city/3494/CA/Chula-Vista/housing-market#trends City of Chula Vista
Proposed Budget FY 2023
Budget Message → ECONOMIC OVERVIEW
23 ALL FUNDS
SUMMARY
City of Chula Vista
Proposed Budget FY 2023
Budget Message → ALL FUNDS SUMMARY
27 Charges for Services: 16%
Charges for Services: 16%Charges for Services: 16%
Fines and Penalties: 0%
Fines and Penalties: 0%Fines and Penalties: 0%
Licenses and Permits: 1%
Licenses and Permits: 1%Licenses and Permits: 1%
Motor Vehicle License Fees: 5%
Motor Vehicle License Fees: 5%Motor Vehicle License Fees: 5% Other Local Taxes: 24%
Other Local Taxes: 24%Other Local Taxes: 24%
Other Revenue: 8%
Other Revenue: 8%Other Revenue: 8%Property Taxes: 8%
Property Taxes: 8%Property Taxes: 8%
Revenue from Other Agencies: 11%
Revenue from Other Agencies: 11%Revenue from Other Agencies: 11% Transfers In: 26%
Transfers In: 26%Transfers In: 26%
Use of Money and Property: 1%
Use of Money and Property: 1%Use of Money and Property: 1% Total Revenues Fiscal Year 2023 (All Funds Combined)
All Funds Summary
The following section provides an overview of the combined, all City funds budget. The City has over 100 funds which include the General Fund, enterprise funds, housing funds, redevelopment successor agency funds, special revenue funds, internal service funds, capital project funds, and debt service funds. Detailed descriptions, funding, and staffing levels are provided for each fund under the corresponding fund section in this document. This section is intended to provide a citywide overview of the Proposed Budget for fiscal year 2023.
All Funds Revenue Summary
The combined revenue budget for all City funds totals $552.5, of which $144.9 million represents interfund transfers. The budgeted revenues for all funds increased by $89.7 million when compared to the fiscal year 2022 Adopted Budget revenue of $462.8 million. The following table reflects a summary of all City revenues by category.
Sources of Funds (All Funds Combined)
Fiscal Year 2020 – 2023 Revenues
In Thousands (000)
Revenue Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed Change
Charges for Services 72 ,653,425 84 ,113,873 86 ,922,025 88 ,283,145 1 ,361,120 Fines and Penalties 1 ,699,184 1 ,346,491 1 ,658,470 1 ,599,554 -58,916 Licenses and Permits 5 ,346,876 6 ,227,564 5 ,674,654 5 ,771,124 96,470 Motor Vehicle License Fees 23 ,772,912 25 ,149,897 24 ,886,300 26 ,886,432 2 ,000,132 Other Local Taxes 104 ,633,127 120 ,477,973 120 ,458,610 133 ,440,694 12 ,982,084 Other Revenue 42 ,503,640 354 ,946,110 40 ,219,971 42 ,441,023 2 ,221,052 Property Taxes 41 ,716,914 43 ,416,038 44 ,400,696 45 ,843,993 1 ,443,297 Revenue from Other Agencies 40 ,153,509 45 ,331,790 29 ,154,280 58 ,081,184 28 ,926,904 Transfers In 73 ,648,245 78 ,859,171 104 ,297,884 144 ,894,489 40 ,596,605 Use of Money and Property 20 ,118,401 6 ,341,188 5 ,175,984 5 ,290,184 114,200 Total $ 426,246,233 $ 766,210,095 $ 462,848,874 $ 552,531,822 $ 89,682,948 City of Chula Vista
Proposed Budget FY 202328
Budget Message → ALL FUNDS SUMMARY
Personnel Services: 33%
Personnel Services: 33%Personnel Services: 33%
Supplies and Services: 15%
Supplies and Services: 15%Supplies and Services: 15%
Other Expenses: 11%
Other Expenses: 11%Other Expenses: 11%
Other Capital: 1%
Other Capital: 1%Other Capital: 1%
Utilities: 2%
Utilities: 2%Utilities: 2%
Internal Service Charges: 1%
Internal Service Charges: 1%Internal Service Charges: 1% Transfers Out: 27%
Transfers Out: 27%Transfers Out: 27%
CIP Project Expenditures: 9%
CIP Project Expenditures: 9%CIP Project Expenditures: 9% Non-CIP Project Expenditures: 1%
Non-CIP Project Expenditures: 1%Non-CIP Project Expenditures: 1% Total Expenditures Fiscal Year 2023 (All Funds Combined) All Funds Expenditure Summary
The combined expenditure budget for all City funds for fiscal year 2023 totals $533.7 million, of which $144.9 million represents inter-fund transfers. The combined budget amount includes a General Fund operating budget of $248.9 million and a Capital Improvement Program (CIP) budget of $50.5 million. When compared to the prior year budget, the fiscal year 2023 Proposed Budget All Funds expenditures reflects an increase of $60.8 million. The following table reflects the expenditures for all funds by expense category.
Uses of Funds (All Funds Combined)
Fiscal Year 2020 – 2023 Expenditures
In Thousands (000)
Expenditure Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed Change
Personnel Services $ 163,379 $ 481,294 $ 164,813 $ 174,984 $ 10,172 Supplies and Services 62,067 64,927 72,801 79,023 6,222 Other Expenses 41,600 51,853 58,028 57,955 (73)
Other Capital 6,857 9,744 8,844 6,140 (2,704)
Utilities 7,797 8,660 8,872 10,296 1,424
Internal Service Charges 3,382 3,373 3,844 4,602 759 Transfers Out 73,648 78,859 104,298 144,894 40,597
CIP Project Expenditures 44,016 42,803 49,221 50,531 1,310 Non-CIP Project Expenditures 719 1,775 2,213 5,285 3,072 Total $ 403,467 $ 743,288 $ 472,932 $ 533,711 $ 60,778 City of Chula Vista
Proposed Budget FY 2023
Budget Message → ALL FUNDS SUMMARY
29 Pension Obligation Bonds
City Staff, in conjunction with discussions with City Council, explored over several years the use of pension obligation bonds (POBs) to help manage retirement costs. A pension obligation bond is a taxable bond issued to investors, with proceeds utilized to extinguish all or a part of the City’s pension liabilities. These liabilities are termed the “unfunded accrued liability” (UAL) and are due to the California Public Employees’ Retirement System (CalPERS). The UAL is the shortfall or gap between what the City has in assets and what it will need in assets to fully pay out the benefits that it has promised to retirees under CalPERS.
Issuance of the POBs provides the City several benefits, including: (1) generating cash flow savings to the City through historically low interest rates relative to the CalPERS discount rate assumption; (2) creating a repayment shape for the City’s pension liabilities that increases more gradually than currently mandated by CalPERS; (3) enhancing budget predictability and long-term fiscal sustainability by creating a smoother repayment shape at a lower level; (4) leveraging the projected savings to adequately fund various reserves; and, (5) setting aside a portion of the future Reserve Percentage
GF Fund Balance
Millions
Fiscal Year 2017 to Fiscal Year 2022
13.2%
15.4% 15.1% 15.0% 15.0% 15.0%
General Fund Operating Reserves
Reserve % Reserve Policy (Updated 2009) GF Fund Balance ($) FY17 FY18 FY19 FY20 FY21 FY22 Estimated
0.0%
2.0%
4.0%
6.0%
8.0%
10.0%
12.0%
14.0%
16.0%
18.0%
$0
$5
$10
$15
$20
$25
$30
General Fund Reserves
The General Fund Operating Reserve is to be used to provide temporary financing for unanticipated extraordinary needs of an emergency nature, such as a major storm drain repair, litigation or settlement costs or an unexpected liability created by Federal or State legislative action. In November 2009, the City Council approved a resolution updating the City’s General Fund Reserve Policy. With the issuance of pension obligations bonds (POBs) in November 2020, the Policy was amended. The revised reserve policy (City of Chula Vista Council Policy 220-03):
■ Provides guidelines for the use of reserves;
■ Sets a long-term goal for a higher General Fund minimum Reserve level, from 8% to 15%; ■ Established two new reserve funds – the Economic Contingency Reserve and the Catastrophic Event Reserve; and ■ Established another new reserve fund based on POBs issuance, the Pension & OPEB Reserve Fund Policy.
The following chart depicts the General Fund operating reserves since fiscal year 2014 as a percentage of the respective adopted budgets. As the reserve is intended to be a gauge of the General Fund, Measure P , and Measure A funding is not included in the calculation of the General Fund reserve.
City of Chula Vista
Proposed Budget FY 202330
Budget Message → ALL FUNDS SUMMARY
savings into a new Section 115 Trust and Bond Call Fund to mitigate future pension and OPEB cost increases and potentially pay off (redeem) the POBs prior to maturity.
On September 15, 2020, City Council approved the initial legal documents related to a POB and the City and its financing team initiated a validation process in the San Diego County Superior Court. This process concluded on January 11, 2021, with the City refinancing the City’s UAL with CalPERS at historically low interest rates. In February 2021, the City issued approximately $350 million in Pension Obligation Bonds to refund all of the UAL based on the CalPERS Actuarial Valuation as of June 30, 2019.
The projected benefit to the City from the 2022 Pension Obligation Bonds issuance is $116 million ($112 million on a present value basis). These savings estimates assume that CalPERS earns 7% in the future. Savings will be higher if CalPERS earns more than 7% and lower if it earns less than 7%. These savings will be utilized to fund the new reserve funds mentioned, mitigating future fiscal impacts from anticipated CalPERS pension investment return shortfalls.
SUMMARY OF
STAFFING CHANGES
City of Chula Vista
Proposed Budget FY 202334
Budget Message → SUMMARY OF STAFFING CHANGES
Summary of Staffing Changes
The fiscal year 2023 Proposed Budget includes 1,226.75 positions for all funds. This is a net increase of 39.5 positions when compared to the fiscal year 2022 Adopted Budget that included 1,187.25 authorized positions. The summary of staffing changes is divided into two sections – the staffing changes that were approved by Council during fiscal year 2022 and changes made as part of the development of the fiscal year 2023 budget.
Position Changes Authorized during Fiscal Year 2022
During fiscal year 2022, Council approved the addition of 43.50 FTEs citywide, as well as several reclassifications to reflect changes in duties. Changes in the General Fund (GF) resulted in a net increase of 20.50 FTEs. Changes to other funds resulted in a net increase of 23.0 FTEs. These changes are summarized in the following table.
Summary of Fiscal Year 2022 Staffing Changes
Approved by City Council
Department/Fund Program Position FTE
Administration (2.00)
Communications
Special Events Coordinator (1.00)
Communications/Special Events Coordinator 1 � 00
Admin
Sr Management Analyst 1 � 00
Executive Secretary 1 � 00
Advanced Life Support (0.00) Admin
Sr Management Analyst (1.00)
Principal Management Analyst 1 � 00
Animal Care Facility (5.00) Animal Care Services
Animal Adoption Counselor (1.00)
Animal Services Specialist 1 � 00
Management Analyst II 1 � 00
Animal Control Officer 0.50
Animal Care Supervisor 1 � 00
Registered Veterinary Tech 1 � 00
Office Specialist 1.50
Central Garage (1.00) Operations Equipment Mechanic 1 � 00 Chula Vista Housing Authority (3.00) Admin
Management Analyst II 2 � 00
Sr Planner 1 � 00
City Attorney (0.00) Advisory
Deputy City Attorney II (1.00)
Deputy City Attorney III 1 � 00
Legal Assistant (1.00)
Executive Secretary 1 � 00
City Jail (0.00) Jail
Police Services Officer Supervisor (2.00)
Detentions Supervisor 2 � 00
Police Services Officer (12.00)
Detentions Officer 12 � 00
Development Services GF (1.00)
Admin
Sr Management Analyst (1.00)
Principal Management Analyst 1 � 00
Enforcement Code Enforcement Officer II 1 � 00
Development Services Fund (-1.00) Dev Planning Sr Project Coordinator (1.00) Economic Development (-1.00) Econ Development Economic Development Spec I (1.00) City of Chula Vista
Proposed Budget FY 2023
Budget Message → SUMMARY OF STAFFING CHANGES
35 Summary of Fiscal Year 2022 Staffing Changes (Continued) Approved by City Council
Department/Fund Program Position FTE
Engineering and Cap Proj (4.00)
Traffic Eng Engineering Tech II (1.00)
Construction Insp
Sr Civil Engineer 1�00
Associate Engineer 2�00
Sr Building Inspector 1�00
Sr Engineering Tech (1.00)
Sr Fiscal Office Specialist 1�00
Fiscal Sustainability
Associate Engineer 1�00
Engineering Tech II - Frozen (1.00)
Management Analyst II 1�00
Finance (2.00)
Budget
Fiscal Management Analyst - Frozen (1.00)
Fiscal Management Analyst 1�00
Sr Management Analyst 1�00
Payroll
Accounting Tech 1�00
Sr Accountant (1.00)
Principal Accountant 1�00
Fire (0.00) Admin
Principal Management Analyst (1.00)
Sr Management Analyst 1�00
Human Resources (2.00) Operations
Sr Human Resources Analyst 1�00
Human Resources Tech 1�00
Information Tech Srvs (1.00) Admin Chief Information Security Officer 1�00 Library (0.00)
CC Branch
Librarian III - Frozen (1.00)
Librarian III 1�00
Measure A (9.00) Police
Police Captain 1�00
Forensics Specialist 1�00
Property & Evidence Specialist 3�00
Property & Evidence Supervisor 1�00
Sr Police Records Specialist 3�00
Police (0.50)
Support Services
Sr Records Specialist 1�00
Police Records Specialist 0.50
Forensic Srvs Automated Fingerprint Tech (1.00)
Public Works (4.00) Project Mgmt
Building Project Manager 2�00
Management Analyst II 1�00
Building Services Manager 1�00
Transport Fund (11.00) Transport
Emergency Medical Tech (Non-Safety) (1.00)
Paramedic (Non-Safety) 11�00
Management Analyst II 1�00
Citywide Total 43.50
City of Chula Vista
Proposed Budget FY 202336
Budget Message → SUMMARY OF STAFFING CHANGES
Fiscal Year 2023 Changes
The fiscal year 2023 Proposed Budget reflects specific program changes based on the resources available. In total, the changes result in a net decrease of -4.00 FTEs across funds when compared to the fiscal year 2022 amended budget. Changes in the General Fund (GF) result in a -3.00 FTE decrease. Changes to other funds results in a net decrease of -1.00 FTEs. The following table summarizes the fiscal year 2023 staffing changes by department and/ or fund:
Summary of Fiscal Year 2023 Staffing Changes
Department/Fund Program Position FTE
Administration (-1.00) Office of Communications Sr Webmaster (1.00) Animal Care Facility (1.00) Animal Care Services
Animal Care Facility Manager 1�00
Animal Care Supervisor (1.00)
Animal Care Facility Supervisor 1�00
CV Housing Authority Fund (0.00) Admin
Sr Management Analyst (1.00)
Principal Management Analyst 1�00
Development Services GF (-1.00) Long-Range Planning Planning Tech (1.00) Development Services Fund (3.00)
Development Planning Assistant Planner 1�00
Land Development Associate Engineer 1�00
Landscape Architecture Landscape Inspector 1�00
Economic Development (-1.00)
Admin Sr Fiscal Office Specialist - Frozen (1.00)
Real Property
Real Property Manager (1.00)
Principal Econ Dev Spec 1�00
Fire Grants (-1.00) UASI GIS Spec - Frozen (1.00)
Fleet Fund (0.00) Central Garage Ops
Fire Apparatus Mechanic (1.00)
Equipment Mechanic 1�00
Information Tech Srvs (-1.00)
Micro-Computers Info Technology Tech - Frozen (1.00)
Computer Operations Telecommunications Spec - Frozen (1.00) Admin Sr Webmaster 1�00
Parks & Recreation (4.00)
Admin Sr Management Analyst 1�00
Park Malnt
Parks Maint Worker II 2�00
Sr Parks Maint Worker 1�00
Police (-1.00) Special Investigations Police Records Specialist (1.00) Police Grants (-3.00) HIDTA
FA Analyst (1.00)
FA Network Admin II (1.00)
FA Sr Secretary (1.00)
Public Works (-3.00) Custodial Custodian (3.00)
Total Citywide (4.00)
Summary of Frozen Positions
As funding becomes available the status of these positions will be reevaluated; recommended funding changes will be brought to Council for consideration mid-year or through the budget development process. The fiscal year 2023 Proposed Budget reflects 9 FTE frozen positions summarized by department in the below table.
Summary of Fiscal Year 2023 Frozen Positions
Department/Fund Program Position FTE
City Council (1.00) Administration Admin Secretary - Mayor 1�00 Economic Development (1.00) Administration Director of Economic Development 1�00 Fire (1.00) Fire Prevention Fire Prevention Specialist 1�00 Police (6.00)
Community Patrol Peace Officer 5.00
Street Crime/Gang
Suppression Peace Officer 1�00
Total Citywide 9.00
37 City of Chula Vista
Proposed Budget FY 2023
Summary of Staffing Changes by Department and Bargaining Unit The following tables summarize the staffing changes occurring between the fiscal year 2022 Proposed Budget and the fiscal year 2023 Proposed Budget, by department and bargaining unit.
Summary of Staffing Changes by Department
Department/Fund
FY 2022
Adopted
Staffing
FY 2022
Mid Year
Changes
FY2023
Changes
FY 2023
Proposed
Staffing % Change
Administration 9.00 2�00 - 11�00 22.2%
Animal Care Facility 21.25 5.00 1�00 27.25 28.2%
City Attorney 17.00 - - 17.00 -%
City Clerk 7.00 - - 7.00 -%
City Council 14�00 - - 14�00 -%
Development Services - GF 20�00 1�00 (1.00) 20�00 -%
Economic Development 13�00 (1.00) (1.00) 11�00 (15.4%) Engineering and Capital Projects 55.00 4�00 - 59.00 7.3% Finance 30�00 2�00 - 32�00 6.7%
Fire 146.00 - - 146.00 -%
Human Resources 19.00 2�00 - 21�00 10.5%
Information Technology Services 18.00 1�00 (2.00) 17.00 (5.6%) Library 23�00 - - 23�00 -%
Parks and Recreation 56.50 - 4�00 60.50 7.1%
Police 319.50 0.50 (1.00) 319.00 (0.2%)
Public Works 82.00 4�00 (3.00) 83.00 1.2%
General Fund Total 850.25 20.50 (3.00) 867.75 2.1%
Other Funds
Advanced Life Support Fund 4�00 - - 4�00 -%
City Jail 15.00 - - 15.00 -%
CV Housing Authority Fund 4�00 3�00 - 7.00 75.0%
Development Services Fund 62.00 (1.00) 3�00 64.00 3.2% Environmental Services Fund 8.00 - - 8.00 -%
Federal Grants Fund 46.00 - (4.00) 42�00 (8.7%)
Fleet Management 10�00 1�00 - 11�00 10.0%
Gas Tax Fund 2�00 - - 2�00 -%
Measure A Fund 86.00 9.00 - 95.00 10.5%
Sewer Fund 48.00 - - 48.00 -%
Transportation Fund 52.00 11�00 - 63.00 -%
Other Funds Total 337.00 23.00 (1.00) 359.00 6.5%
Citywide Total 1,187.25 43.50 (4.00) 1,226.75 3.3%
City of Chula Vista
Proposed Budget FY 202338
Summary of Staffing Changes by Bargaining Unit
Bargaining Unit
FY 2022
Adopted
Staffing
FY 2022
Mid Year
Changes
FY2023
Changes
FY 2023
Proposed
Staffing % Change
City Attorney (Elected) 1�00 - - 1�00 -%
Unrepresented Professionals and Mid Managers 50.50 1�00 (2.00) 49.50 (2.0%) Executives 17.00 - - 17.00 -%
Chula Vista Mid Managers and Professionals
Association 77.75 4�00 2�00 83.75 7.7%
Association of Chula Vista Employees 431�00 18.50 (4.00) 445.50 3.4% City Council 5.00 - - 5.00 -%
International Association of Firefighters 168.00 - - 168.00 -% Non-Safety International Association of Firefighters 48.00 10�00 - 58.00 20.8% Peace Officer’s Association 282.00 - - 282.00 -%
Western Council of Engineers 36.00 4�00 1�00 41�00 13.9% Senior Managers 40�00 3�00 1�00 44�00 10.0%
Confidential 31�00 3�00 (2.00) 32�00 3.2%
Total 1,187.25 43.50 (4.00) 1,226.75 3.3%
39 City of Chula Vista
Proposed Budget FY 2023
GENERAL FUND
General Fund Expenditure Summary
General Fund Revenue Summary
General Fund Net Cost
Department Summary Reports
GENERAL FUND
EXPENDITURE
SUMMARY
GENERAL FUND → EXPENDITURE SUMMARY
General Fund Expenditure Summary
The fiscal year 2023 Proposed General Fund expenditures budget is $248.9 million, an increase of $30.9 million or 14.2% when compared to the fiscal year 2022 Adopted Budget expenditures budget. Fiscal year 2023 capital improvement projects will be funded primarily by non‐General Fund allocations; see the Capital Improvement Program section of this document.
The fiscal year 2023 Proposed General Fund Budget is balanced, with budgeted expenditures equal to or less than budgeted revenues, plus other available sources. The fiscal year 2023 Proposed Budget continues positive growth in its revenue sources. However, due to multiple factors within the current economy, conservative growth assumptions have been incorporated into the budget projections. As such, the fiscal year 2023 Proposed Budget expenditures focus on maintaining and enhancing current levels of service.
General Fund Expenditures Summary
In Thousands (000)
Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed Change
Personnel Services $ 133,223 $ 135,881 $ 121,547 $ 126,930 $ 5,382 Supplies and Services 15,424 15,122 15,425 18,628 3,203 Other Expenses 1,670 4,108 1,584 1,787 202
Internal Service 2,912 2,779 3,187 3,767 580
Capital 744 639 168 168 -
Transfers Out 48,968 55,471 71,250 89,134 17,884
Non-CIP Project Expenditures 3 10 - 2,460 2,460
Utilities 5,356 5,600 4,903 6,060 1,156
Total Operating Budget $ 208,300 $ 219,610 $ 218,065 $ 248,933 $ 30,868 CIP Project Expenditures 22 9 - - -
Total General Fund Budget $ 208,322 $ 219,618 $ 218,065 $ 248,933 $ 30,868 Major Expenditure Changes by Category
The following summarizes the significant changes within the expenditure categories:
Personnel Services: Increase of $5.4 million from the fiscal year 2022 Adopted Budget, driven by the following:
■ Net addition of 17.5 FTE (20.50 FTE fiscal year 2022 mid-year additions and (3.00) FTE fiscal year 2023 reduction of General Fund budgeted positions).
■ $0.9 million increase for Flex/insurance costs.
■ $0.5 million increase for retirement/pension costs.
■ ($1.3) million Salary Savings target increase based on vacancy trends.
Transfers Out: Increase of $17.9 million over the fiscal year 2022 Adopted Budget, driven by the following:
■ General Fund support for Loma Verde Community Center of $8 million to the Capital Improvement Fund. ■ Measure A Sales Tax revenue transfer increase of $2.7 million to the Measure A Fund. ■ Measure P Sales Tax revenue transfer increase of $2.8 million to the Measure P Fund. ■ Section 115 Trust Contribution increase of $1.7 million. ■ Pension Obligation Bonds Debt Service increase of $1.6 million.
Utilities: Increase of $1.2 million from the fiscal year 2022 Adopted Budget based on rate increases for gas and electric, and water.
City of Chula Vista
Proposed Budget FY 202344
City of Chula Vista
Proposed Budget FY 2023
General Fund → GENERAL FUND EXPENDITURE SUMMARY
45 Fiscal Year 2023
Note: Personnel Services (Personnel Expense, Retirement Benefits, and Health Benefits) accounts for 51% of General Fund expenditures in the fiscal year 2023 Proposed Budget.
Health Benefits: 5.7%
Health Benefits: 5.7%Health Benefits: 5.7%
Personnel Expense: 40.9%
Personnel Expense: 40.9%Personnel Expense: 40.9%
Supplies and Services: 7.5%
Supplies and Services: 7.5%Supplies and Services: 7.5%
Other Expenses: 0.7%
Other Expenses: 0.7%Other Expenses: 0.7%
Internal Service: 1.5%
Internal Service: 1.5%Internal Service: 1.5%
Transfers Out: 35.9%
Transfers Out: 35.9%Transfers Out: 35.9%
Utilities: 2.4%
Utilities: 2.4%Utilities: 2.4% Retirement Benefits: 5.3% Retirement Benefits: 5.3%Retirement Benefits: 5.3%
General Fund Expenditures by Category
Other Expenses: Increase of $0.2 million when compared to the fiscal year 2022 Adopted Budget, largely due to administrative expense to the California Department of Tax and Fee Administration (CDTFA) for the collection and administration of sales related tax revenues.
Supplies and Services: Increase of approximately $3.2 million when compared to the fiscal year 2022 Adopted Budget�
■ General/liability insurance increase of $1.2 million. ■ Contract Services increase of $1.8 million.
City of Chula Vista
Proposed Budget FY 202346
General Fund → GENERAL FUND EXPENDITURE SUMMARY
City of Chula Vista
Proposed Budget FY 2023
Fiscal Year 2023
Note: The chart above does not reflect net cost of each department, only their expenditure allocations.
Boards and Commissions: $0.0, 0%
Boards and Commissions: $0.0, 0%Boards and Commissions: $0.0, 0% City Clerk: $1.3, 2%
City Clerk: $1.3, 2%City Clerk: $1.3, 2%
City Council: $1.6, 3%
City Council: $1.6, 3%City Council: $1.6, 3%
Human Resources: $3.1, 5%
Human Resources: $3.1, 5%Human Resources: $3.1, 5%
Development Services: $2.6, 5%
Development Services: $2.6, 5%Development Services: $2.6, 5% Economic Development: $3.9, 7%
Economic Development: $3.9, 7%Economic Development: $3.9, 7% Engineering & Capital Projects: $10.1, 18%
Engineering & Capital Projects: $10.1, 18%Engineering & Capital Projects: $10.1, 18% City Attorney: $3.1, 6%
City Attorney: $3.1, 6%City Attorney: $3.1, 6%Administration: $2.6, 5% Administration: $2.6, 5%Administration: $2.6, 5%
Animal Care Facility: $3.2, 6%
Animal Care Facility: $3.2, 6%Animal Care Facility: $3.2, 6% Information Technology: $4.2, 8%
Information Technology: $4.2, 8%Information Technology: $4.2, 8% Library: $3.6, 6%
Library: $3.6, 6%Library: $3.6, 6%
Finance: $4.3, 8%
Finance: $4.3, 8%Finance: $4.3, 8%
Parks and Recreation: $11.9, 21%
Parks and Recreation: $11.9, 21%Parks and Recreation: $11.9, 21% General Fund Expenditure by Department (Other Department Detail – totals $55.7 million) The following chart reflects the “Other” department costs included in the previous chart that includes the $55.7 million of the General Fund department budgeted expenditures.
Fiscal Year 2023
Note: The chart above does not reflect net cost of each department, only their expenditure allocations.
Fire: $30.1, 12%
Fire: $30.1, 12%Fire: $30.1, 12%
Public Works: $13.6, 5%
Public Works: $13.6, 5%Public Works: $13.6, 5%
Police: $52.9, 21%
Police: $52.9, 21%Police: $52.9, 21%
Non-Departmental: $96.6, 39%
Non-Departmental: $96.6, 39%Non-Departmental: $96.6, 39% Other Departments: $55.7, 22%
Other Departments: $55.7, 22%Other Departments: $55.7, 22% General Fund Expenditure by Department
The chart below illustrates the fiscal year 2023 Proposed General Fund Expenditure budget by department. Public safety (Police and Fire departments), represent approximately 33.4% of the General Fund budget for fiscal year 2023. 47 General Fund → GENERAL FUND EXPENDITURE SUMMARY
City of Chula Vista
Proposed Budget FY 202348
General Fund → GENERAL FUND EXPENDITURE SUMMARY
FTE
FTE/1,000
Compared to FTEs per Thousand Residents
Note: Population for FY 2023 is estimated with the average 3.0% growth rate.
3.0 3.1 3.1 3.0
City of Chula Vista Staffing (FTEs)
Total GF FTEs FTEs/1000
FY 2020 FY 2021 FY 2022 FY 2023 (Estimated)
0 100
200
300
400
500
600
700
800
900
0.0 1.0
2.0 3.0
4.0 5.0
Staffing Levels
The fiscal year 2023 Proposed Budget includes a net increase of 17.5 General Fund positions over the fiscal year 2022 Adopted Budget. The staffing changes are divided by those approved by Council during fiscal year 2022 and changes made as part of the development of the fiscal year 2023 budget.
General Fund Staffing Level Summary Table
General Fund Budget FY 2020 FY 2021 FY 2022 FY 2023 % Chg.
Legislative and Administrative 105.00 107.00 110.50 119.00 13.3% Development and Maintenance 180.25 183.25 192.25 200.25 11.1% Public Safety 480.50 457.50 464.50 465.00 (3.2%)
Community Services 78.50 78.50 79.50 83.50 6.4%
Total GF City Staff* 844.25 826.25 846.75 867.75 2.8% *General Fund staffing peaked at 1,263.75 FTEs in 2007.
The modest increases in staffing have slightly lagged the City’s population growth as projected by the California Department of Finance. These growth patterns are reflected in the following graph which provides the number of General Fund full-time employees (FTEs) per thousand residents. The FTE per capita figure has remained relatively unchanged since fiscal year 2016.
City of Chula Vista
Proposed Budget FY 2023
General Fund → GENERAL FUND EXPENDITURE SUMMARY
49 Relative to Assumed Investment Return of 7.00%
CalPERS Historical Market Value Rates of Return
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 -10.0%
-5.0%
0.0%
5.0%
10.0%
15.0%
Base - 7%
Salary Adjustments
The fiscal year 2023 Proposed Budget for the Personnel Services expense category, which includes salaries and benefits, is $126.9 million or 51% of the budget, a 4% increase from the fiscal year 2022 Adopted Budget. The fiscal year 2023 Adopted General Fund Budget includes funding for the annualized costs of negotiated salary increases approved per the current Memoranda of Understanding (MOU) with each of the City’s employee groups.
Rising Retirement Costs
The increase in retirement/pension costs driven by rising California Public Employees’ Retirement System (CalPERS) contributions is a significant budgetary challenge facing the City. Pension cost increases are the largest financial challenge facing most cities throughout the state and are primarily due to factors outside of the cities’ control, namely actuarial assumptions changes made by CalPERS and below average investment returns. The payments estimated to be made to the retirement system equal approximately $13.3 million or 5.3% of the City’s fiscal year 2023 Proposed Budget. This represents an increase of $0.5 million from the fiscal year 2022 Adopted Budget. This somewhat small increase is due to the issuance of pension obligations bonds (POBs) to fund retirement liabilities discussed in the All Funds Summary section of this document� To follow is a series of charts related to pension costs. The first chart depicts the actual market rates of return for the CalPERS investment portfolio.
City of Chula Vista
Proposed Budget FY 202350
General Fund → GENERAL FUND EXPENDITURE SUMMARY
Fiscal Years 2020 to 2028 Projected
Notes:
1. Reflects Employer Contribution. The actual employer contribution is higher due to Employer Paid Member Contributions (EPMC) ranging from 1.3% to 4.2%, and for applicable years an additional 8% and 9% for the Employer Paid Member Contribution (Employee Contribution).
2. Projected rates (FY 2024 - 2028), based on CalPER’s Annual Valuation Report as of June 30, 2021.
CalPERS Employer Contribution Rates
Miscellaneous Public Safety
FY20 FY21 FY22 FY23 FY24
(projected)
FY25
(projected)
FY26
(projected)
FY27
(projected)
FY28
(projected)
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
The final chart reflects historical CalPERS contributions illustrating the employer (City) contribution rates from fiscal years 2017 to 2022 and projected rates for fiscal years 2023 through 2028.
Fiscal Years 2020 – 2023
$29.9 $31.8
$12.8 $13.3
Retirement Costs (General Fund)
FY 2020 Actual FY 2021 Actual FY 2022 Adopted FY 2023 Proposed $0.0
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
$35.0
$40.0
The second chart reflects actual CalPERS costs in the General Fund for fiscal years 2020 to the fiscal year 2023 Proposed Budget�
City of Chula Vista
Proposed Budget FY 2023
General Fund → GENERAL FUND EXPENDITURE SUMMARY
51 Flex Allotment Increases by Bargaining Group
Calendar Year 2020 to 2023
FLEX Allotment Increases by Bargaining Unit
Bargaining Group 2020 2021 2022
2023
(Estimated)
2022-2023
% Change
Confidential $ 14,614 $ 15,172 $ 15,560 $ 16,725 7.5% Chula Vista Employees Association $ 14,114 $ 14,672 $ 15,060 $ 16,225 7.7% Executive $ 17,390 $ 17,948 $ 18,336 $ 19,501 6.4% Mid Managers and Professionals $ 14,990 $ 16,048 $ 16,436 $ 17,601 7.1% Non-Safety International Association of Fire
Fighters - - $ 15,060 $ 16,225 7.7%
Senior Managers $ 15,990 $ 16,548 $ 16,936 $ 18,101 6.9% Western Council of Engineers $ 14,990 $ 15,548 $ 15,936 $ 17,101 7.3% Mayor & Council $ 17,390 $ 17,948 $ 18,336 $ 19,501 6.4% City Provided Public Safety Flex Benefit Ranges
Calendar Year 2020 to 2023
Public Safety FLEX Benefit Ranges
Benefit 2020 2021 2022 2023 Estimated
Medical $6,40 8 - $16,008 $7,34 4 - $18,348 $6,97 2 - $25,176 $6,97 2 - $27,964 Dental(1) $ 192 - $468 $ 192 - $468 $ 192 - $468 $ 192 - $468 (1) Dental insurance for public safety employees is fully compensated for at the DHMO level. Employees may choose PPO and pay the variance between DHMO and PPO.
Millions
Fiscal Years 2020 – 2023
$10.9 $10.9
$13.3 $14.2
Flex/Health Insurance Costs (General Fund)
FY 2020 Actual FY 2021 Actual FY 2022 Adopted FY 2023 Proposed $0.0
$2.5
$5.0
$7.5
$10.0
$12.5
$15.0
$17.5
Health Care Costs
The City’s “Flex Plan” is an annual allotment toward the purchase of benefits available under the City’s Cafeteria Benefits Plan for employees to choose health plan coverage. The Flex/health insurance expenses total approximately $14.2 million or 5.7% of the fiscal year 2023 Proposed Budget expenditures. This represents an increase of 0.9 million or 6.7% from the fiscal year 2022 Adopted Budget. The increase in costs is primarily due to the City’s health insurance providers Kaiser and AETNA rate increases in calendar year 2022, based on healthcare utilization rates.
City of Chula Vista
Proposed Budget FY 202352
General Fund → GENERAL FUND EXPENDITURE SUMMARY
Insurance Premiums
The annual budget for Flex/Health Insurance has increased by $0.9 million from the fiscal year 2022 Adopted Budget to $14.2 million in the fiscal year 2023 Proposed Budget. Discussions with health care professionals indicate increases in health care costs are likely to continue for the foreseeable future based on healthcare utilization trends� The following table reflects the changes in health care rate premiums the City has experienced from January 2019 to January 2022. The final rate premium that will be in effect for January 2023 will not be known until early Fall 2022.
Premium Increases by Health Care Provider
Calendar Year 2020 to 2023
Date of Increase Kaiser AETNA Average
January 2020 (5.0%) 6.9% 1.0%
January 2021 20.0% 10.0% 15.0%
January 2022 20.0% 10.0% 15.0%
January 2023 (estimated) 15.0% 9.0% 12.0%
Annual Average Premium Increase 12.5% 9.0% 10.7%
Total Increase (January 2020 to January 2023) 50.0% 35.9% 43.0% Measure P & Measure A Expenditures
Measure P – Approved in November 2016, Measure P is a temporary, ten-year, half-cent sales tax dedicated by the City to funding high priority deferred maintenance items such as infrastructure, fleet replacement, technology and other capital equipment. Collection of this tax began in April 2017 and is scheduled to terminate in March 2027. The fiscal year 2023 Proposed Budget projects approximately $26 million in revenue from this tax and a corresponding transfer out (expense) of the General Fund to the Measure P fund for the same amount. The fiscal year 2023 proposed transfer amount is an increase of approximately $2.8 million over the transfer amount included in the fiscal year 2022 Adopted Budget.
Measure A – Approved in June 2018, Measure A is a half-cent sales tax dedicated to addressing public safety (Police and Fire departments) critical needs. Collection of this revenue began in October 2018 and will remain in place unless and until the voters repeal it. The fiscal year 2023 Proposed Budget projects approximately $26 million in revenue from this tax and a matching transfer out of the General Fund to the Measure A fund for the same amount. The fiscal year 2023 Proposed transfer amount is an increase of approximately $2.9 million over the transfer amount included in the fiscal year 2022 Adopted Budget.
Although these measures were approved as “general purpose tax” (City has discretion to spend revenues generated for any lawful municipal purpose), the City has established specific uses and spending plans for each revenue stream. Accordingly, the City has set up separate funds to monitor and track the usage and balance of these funds.
The General Fund serves as a pass-through conduit for these funds. The fiscal year 2023 Proposed Budget includes transfers out of approximately $26.0 million to each of the Measure P and Measure A funds, respectively. Specific budget information related to these measures is provided in the Measure P and Measure A sections of this document.
GENERAL FUND
REVENUE SUMMARY
City of Chula Vista
Proposed Budget FY 202356
General Fund → GENERAL FUND REVENUE SUMMARY
General Fund Revenue Summary
The fiscal year 2023 Proposed General Fund revenue budget is $248.9 million, an increase of $30.9 million or 14.2 percent when compared to the fiscal year 2022 Adopted Budget revenues budget. General Fund revenues provide funding for essential City services including police, fire, library services, and park and recreation programs. The City’s major revenue sources are: Property Tax, Sales Tax, Measure P Sales Tax, Measure A Sales Tax, Franchise Fees, Transient Occupancy Tax (TOT), Utility User Tax, and Property Tax collected in‐lieu of Motor Vehicle License Fees. The major revenue sources account for 75 percent of the City’s General Fund revenue for the fiscal year 2023 Proposed Budget, an increase by $14.9 million or 14.1 percent over the fiscal year 2022 Adopted Budget.
General Fund Revenues Summary
In Thousands (000)
Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed Change
Property Taxes $ 38,168 $ 40,693 $ 39,434 $ 40,877 $ 1,443 Sales Tax 35,466 39,180 39,717 43,560 3,843
Sales Tax - Measure P 20,254 23,804 23,042 25,887 2,845 Sales Tax - Measure A 20,190 23,784 23,042 25,905 2,863 Franchise Fees 12,619 13,130 12,901 14,517 1,616
Utility Users Taxes 4,065 3,916 3,800 3,819 19
Transient Occupancy Taxes 4,522 5,271 4,942 5,236 294 Motor Vehicle License Fees 23,558 24,950 24,772 26,772 2,000 Development Revenue 1,455 1,719 1,784 1,792 7
Licenses and Permits 1,697 1,837 1,582 1,678 96
Fines, Forfeitures & Penalties 1,020 839 1,000 957 (43) Use of Money and Property 5,492 1,898 3,313 3,519 206 Other Local Taxes 2,715 3,412 5,461 6,964 1,503
Police Grants 656 1,128 985 985 -
Other Aqency Revenue 3,219 6,914 807 807 -
Charges for Services 7,924 6,704 7,499 7,746 247
Interfund Reimbursements 10,124 12,228 9,439 9,623 185 Other Revenues 3,146 1,179 1,046 1,715 668
Transfers From Other Funds 12,815 12,992 13,500 26,575 13,076 Total General Fund Revenues $ 209,105 $ 225,579 $ 218,065 $ 248,933 $ 30,868 City of Chula Vista
Proposed Budget FY 2023
General Fund → GENERAL FUND REVENUE SUMMARY
57 Millions
Fiscal Years 2020 – 2023
Historical and Estimated General Fund Revenue Sources
Property Taxes Sales Tax Sales Tax – Measure P Sales Tax – Measure A Franchise Fees Utility Users Taxes TOT Motor Vehicle Licenses Development Rev. Licenses & Permits Fines Forfeitures & Penalties Use of Money & Property Other Local Taxes Police Grants Other Agency Revenue Charges for Services Interfund Reimb. Other Revenues Transfers from Other Funds CIP Related FY20 Actual FY21 Actual FY22 Adopted FY23 Proposed
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
Fiscal Year 2023
*Misc. Revenues includes the following revenue categories: Development Revenue, Other Agency Revenue, Other Local Taxes, Other Revenues, Use of Money & Property, Licenses and Permits, Police Grants, Fines, Forfeitures & Penalties, and CIP.
Property Taxes: 16.4%
Property Taxes: 16.4%Property Taxes: 16.4%
Measure P Sales: 10.4%
Measure P Sales: 10.4%Measure P Sales: 10.4%
Measure A Sales: 10.4%
Measure A Sales: 10.4%Measure A Sales: 10.4%
Motor Vehicle License Fees: 10.8%
Motor Vehicle License Fees: 10.8%Motor Vehicle License Fees: 10.8%Transfers from Other Funds: 10.7% Transfers from Other Funds: 10.7%Transfers from Other Funds: 10.7% Interfund Reimbursements: 3.9%
Interfund Reimbursements: 3.9%Interfund Reimbursements: 3.9% Franchise Fees: 5.8%
Franchise Fees: 5.8%Franchise Fees: 5.8%
Charger for Services: 3.1%
Charger for Services: 3.1%Charger for Services: 3.1%
Utility Users Tax: 1.5%
Utility Users Tax: 1.5%Utility Users Tax: 1.5%
Misc Revenues: 7.4%
Misc Revenues: 7.4%Misc Revenues: 7.4%
Sales Tax: 17.5%
Sales Tax: 17.5%Sales Tax: 17.5% Transient Occupancy Taxes: 2.1% Transient Occupancy Taxes: 2.1%Transient Occupancy Taxes: 2.1% General Fund Revenues by Category
City of Chula Vista
Proposed Budget FY 202358
General Fund → GENERAL FUND REVENUE SUMMARY
Major Revenue Sources
Sales Tax
Sales Tax revenue is estimated at $43.6 million in the fiscal year Proposed Budget, a change of approximately 9.7% or $3.8 million when compared to the fiscal year 2022 Adopted Budget. With the addition of Measure P and Measure A sales tax revenues, total Sales Tax revenues for fiscal year 2023 are projected to total $95.4 million. Sales tax revenue is highly sensitive to economic conditions, and reflects the factors that drive taxable sales, including levels of unemployment, consumer confidence, per-capita income, and business investment.
Retailers must register with the California Department of Tax and Fee Administration and pay the state’s sales tax.
Sales taxes are collected at the point of sale and remitted to the State Board of Equalization. Sales tax provides revenue for the State, County, and City. Sales tax is collected at a rate of 8.75% for the City of Chula Vista, allocated based on the following:
With the approval of Measure P and Measure A, the City receives 2.0% of sales tax revenue applied to all taxable retail sales occurring within the City limits. The measures are projected to generate approximately $51.8 million in revenue in fiscal year 2023. The General Fund will serve as a pass‐through for these revenues; these funds will ultimately be recognized as a Transfer Out to the Measure P and Measure A Sales Tax Funds.
State General Fund (includes K-12/Community Colleges) 3.94% Public Safety (Prop 172) 0.50%
County Realignment (Mental Health/Welfare/Public Safety) 1.56% Countywide Transportation Fund 0.25%
San Diego County Regional Transportation Commission (TransNet) 0.50% State and County Subtotal 6.75%
Local Jurisdiction (City or County of place sale/use) (City Share) 1.00% City Transaction Tax (Measure P) 0.50%
City Transaction Tax (Measure A) 0.50%
City Subtotal 2.00%
Total Sales Tax Rate – Chula Vista (1) 8.75%
(1) Total sales tax rates w ill vary by City due to local sales tax initiatives.
City of Chula Vista
Proposed Budget FY 2023
General Fund → GENERAL FUND REVENUE SUMMARY
59 Millions
Fiscal Years 2020 – 2023
City of Chula Vista Measure A Sales Tax Revenues
FY20 FY21 FY22 Adopted FY23 Proposed
$0
$5
$10
$15
$20
$25
Millions
Fiscal Years 2020 – 2023
City of Chula Vista Measure P Sales Tax Revenues
FY20 FY21 FY22 Adopted FY23 Proposed
$0
$5
$10
$15
$20
$25
Millions
Fiscal Years 2020 – 2023
City of Chula Vista Sales Tax Revenues
FY20 FY21 FY22 Adopted FY23 Proposed
$0
$10
$20
$30
$40
City of Chula Vista
Proposed Budget FY 202360
General Fund → GENERAL FUND REVENUE SUMMARY
Property Tax
Property tax revenues comprise the City’s largest discretionary revenue source and accounts for 16.4% of the total revenue for the General Fund. This revenue source is estimated at $40.9 million in the fiscal year 2023 Proposed Budget and represents 3.7% or $1.4 million increase from the fiscal year 2022 Adopted Budget.
Property Tax revenues are based on a 1.0% levy on the assessed value of all real property. Under the terms of Proposition 13, approved in California in 1978, annual increases in the assessed value are capped at a maximum of 2% per year unless there is a change in ownership or new construction. Annual increases in assessed value are limited by either the California Consumer Price Index (CPI) or the 2% cap, whichever is less. Property tax revenues represent a major funding source for the City of Chula Vista as well as other local jurisdictions. Currently, the City of Chula Vista receives approximately 12.6% of each property tax dollar. Distribution of property tax dollars is depicted below.
Millions
Taxable Sales Per Capita – 4th Quarter 2021 Taxable Sales Autos & Transportation Building & Construction Business & Industry Food & Drugs Fuel & Service Stations General Goods Restaurants & Hotels Other Carlsbad
Del Mar
Poway
National City
Santee
Escondido
Solana Beach
El Cajon
La Mesa
Encinitas
Lemon Grove
San Diego
Vista
San Marcos
Coronado
Chula Vista
Oceanside
Imperial Beach
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
Based on data collected by the City’s Sales Tax consultant, the table below illustrates the variance in the taxable sales per capita for the cities within San Diego County. Taxable sales per capita for the City is only $3,506 while Carlsbad has the highest taxable sales per capita at a rate of $9,077. This comparison indicates that the City may lack a diverse marketplace as residents seek goods and services outside the City boundaries.
City of Chula Vista
Proposed Budget FY 2023
General Fund → GENERAL FUND REVENUE SUMMARY
61 Millions
Fiscal Years 2020 – 2023
$38.2
$40.7 $39.4 $40.9
Property Tax Revenues
FY20 Actual FY21 Actual FY22 Adopted FY23 Proposed
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
Fiscal Year 2023
Schools: 45.4%
Schools: 45.4%Schools: 45.4%
County: 13.2%
County: 13.2%County: 13.2%
County in Lieu of Vehicle License Fee: 7.9%
County in Lieu of Vehicle License Fee: 7.9%County in Lieu of Vehicle License Fee: 7.9% Cities: 12.6%
Cities: 12.6%Cities: 12.6%
Enhanced Infrastructure Finance District: 0.0%
Enhanced Infrastructure Finance District: 0.0%Enhanced Infrastructure Finance District: 0.0% Redevelopment Property Tax Trust Fund: 11.6%
Redevelopment Property Tax Trust Fund: 11.6%Redevelopment Property Tax Trust Fund: 11.6% Cities in Lieu of Vehicle License Fee: 5.3%
Cities in Lieu of Vehicle License Fee: 5.3%Cities in Lieu of Vehicle License Fee: 5.3% Special Districts: 3.3% Special Districts: 3.3%Special Districts: 3.3%
Library: 0.7%
Library: 0.7%Library: 0.7%
Property Tax Dollar Distribution by Jurisdiction
City of Chula Vista
Proposed Budget FY 202362
General Fund → GENERAL FUND REVENUE SUMMARY
Utility Users Tax
The City of Chula Vista imposes a UUT on the use of telecom at a rate of 4.75% of gross receipts. For natural gas Millions
Fiscal Years 2020 – 2023
MVLF Revenues
FY20 FY21 FY22 FY23 Proposed
$0
$5
$10
$15
$20
$25
$30
Franchise Fees
Franchise fee revenues are generated from public utility sources such as San Diego Gas & Electric (SDG&E) (2% on gas and 1.25% on electricity), trash collection franchises (20% fee), and cable franchises (5% fee) conducting business within City limits. SDG&E collects the franchise fee from Chula Vista customers which can vary due to usage trends. Overall, fiscal year 2023 Proposed Budget franchise fee revenues are projected to increase by $1.6 million and represent 5.8% of the total fiscal year 2023 anticipated General Fund revenues.
Motor Vehicle License Fees
Motor Vehicle License Fees (MVLF) revenues are generated from vehicle license fees paid with vehicle registrations with the State of California and then allocated to cities and counties. The fiscal year 2023 Proposed Budget MVLF revenues are projected to increase by $2.0 million and represent 10.8% of the total fiscal year 2023 anticipated General Fund revenues.
With the State Budget Act of 2004, the allocation of MVLF revenues to cities and counties was substantially changed.
Since 2006 the majority of MVLF revenues for each city grew essentially in proportion to the growth in the change in gross assessed valuation. Due to the revised formula by the State, 96% of the City’s MVLF revenues fluctuated with changes in assessed values within the City.
The other 4% of MVLF revenues received by the City were based on a per capita formula but has since been shifted per Senate Bill (SB) 89. Provisions in SB89 shifted hundreds of millions of Vehicle License Fee revenues to fund the state law enforcement grants. Statewide, SB89 took $130 million of city general revenue and shifted it to save state law enforcement grant programs. This change applied to the 4% of MVLF revenues that were based on a per capita formula�
City of Chula Vista
Proposed Budget FY 2023
General Fund → GENERAL FUND REVENUE SUMMARY
63 Estimated TOT revenues for fiscal year 2023 are $5.2 million. This estimate includes a nominal $0.29 million increase from the fiscal year 2022 Adopted Budget based on current trends.
Revenue Assumptions
Revenue projections are continually reviewed and updated by City staff. As described above, major general revenues, such as property taxes, sales taxes, franchise fees, utility users tax, transient occupancy tax and motor vehicle license fees, are projected by the Finance Department based on prior history, growth and inflation projections, and economic climate. Additional assistance in the projection of revenues is provided by subject-matter experts such as the City’s sales consultant, the County Assessor and by reviewing regional and local economic forecasts provided by the UCLA Anderson Forecast and the County of San Diego, respectively.
Millions
Fiscal Years 2020 – 2023
TOT Revenues
FY20 FY21 FY22 Adopted FY23 Proposed
$0
$1
$2
$3
$4
$5
$6
services UUT is applied at a rate of $0.00919 per therm and $0.00250 per kilowatt on electricity services, which equates to a tax of approximately 1% of utility charges. Based on consumer trends and changes in technology, UUT is expected to stay relatively flat, and is budgeted at $3.82 million in fiscal year 2023, a modest increase of $19 thousand over the fiscal year 2022 Adopted Budget.
Transient Occupancy Tax (TOT)
The City of Chula Vista imposes a Transient Occupancy Tax (TOT) upon all hotel stays within the City boundaries.
The TOT tax rate in the City is 10%. Major economic drivers for TOT revenue include room rates, average occupancy rates, and seasonal and non‐seasonal tourism.
GENERAL FUND NET
COST
City of Chula Vista
Proposed Budget FY 2023
General Fund → GENERAL FUND NET COST
67 Fiscal Year 2023
Note: Revenue allocated for Measure A support departments is embedded in department generated revenue. Expenses of approximately $19.3 million added to Fire and Police Departments for Measure A expense allocations.
Police: 47%
Police: 47%Police: 47%
Fire: 27%
Fire: 27%Fire: 27%
Public Works: 3%
Public Works: 3%Public Works: 3%
Parks and Recreation: 5%
Parks and Recreation: 5%Parks and Recreation: 5%
Library: 2%
Library: 2%Library: 2%
City Council: 1%
City Council: 1%City Council: 1%
City Clerk: 1%
City Clerk: 1%City Clerk: 1%
City Attorney: 2%
City Attorney: 2%City Attorney: 2%
Administration: 2%
Administration: 2%Administration: 2%
Information Technology Srvcs: 3%
Information Technology Srvcs: 3%Information Technology Srvcs: 3% Human Resources: 2%
Human Resources: 2%Human Resources: 2% Finance: 2%
Finance: 2%Finance: 2%
Animal Care Facility: 1%
Animal Care Facility: 1%Animal Care Facility: 1%
Economic Development: 1%
Economic Development: 1%Economic Development: 1%
Development Services: 0%
Development Services: 0%Development Services: 0%
Engineering & Capital Projects: 1%
Engineering & Capital Projects: 1%Engineering & Capital Projects: 1% General Fund Net Cost by Department
General Fund Net Cost
The fiscal year 2023 Proposed General Fund budget of $248.9 million is based on funding from estimated department generated revenues totaling $49 million and discretionary revenues totaling $200 million. Department generated revenues are broadly defined as those revenues generated by a given activity (e.g., grant revenues, charges for services, licenses, permits). General revenues, or “discretionary revenues,” are broadly defined as those revenues that are generated not by any given activity, but by general or specific taxing authority such as property taxes and sales tax.
Departments that generate small amounts of revenue relative to their size generally have higher net costs, while those that generate large amounts of revenue relative to their size generally have lower net costs. The majority of discretionary revenue is allocated to public safety services, with the Police Department at 47% followed by the Fire Department at 27%. The next highest portion was allocated to Parks and Recreation at 5%.
The following chart depicts the percentage of net cost of all departments, excluding Non-Departmental, based on the fiscal year 2023 Proposed Budget.
City of Chula Vista
Proposed Budget FY 202368
General Fund → GENERAL FUND NET COST
General Fund Net Impact
Fund/Department Expenditures Revenues Net Impact
100 General Fund
(01) City Council 1,599,248 - 1,599,248
(02) Boards & Commissions 8,536 - 8,536
(03) City Clerk 1,304,861 (15,500) 1,289,361
(04) City Attorney 3,127,559 (773,177) 2,354,382
(05) Administration 2,573,930 (149,054) 2,424,876 (06) Information Technology 4,235,188 (426,400) 3,808,788 (07) Human Resources 3,061,993 (962,979) 2,099,014 (08) Finance 4,293,719 (1,848,851) 2,444,868
(09) Non-Departmental 96,553,206 (199,936,921) (103,383,715) (10) Animal Care Facility 3,240,145 (1,486,081) 1,754,064 (11) Economic Development 3,917,918 (3,010,365) 907,553 (12) Development Services 2,638,984 (2,323,653) 315,331 (13) Engineering/Capital Projects 10,145,934 (9,517,850) 628,084 (14) Police 52,944,198 (9,015,746) 43,928,452
(15) Fire 30,125,258 (5,643,776) 24,481,482
(16) Public Works 13,630,942 (9,539,648) 4,091,294 (17) Parks and Recreation 11,943,787 (3,017,104) 8,926,683 (18) Library 3,587,277 (1,265,578) 2,321,699
100 General Fund Total 248,932,683 (248,932,683) -
DEPARTMENT
SUMMARY
REPORTS
City of Chula Vista
Proposed Budget FY 2023
General Fund → DEPARTMENT SUMMARY REPORTS
73 General Fund Department Summary
The General Fund budget funds the day-to-day operations of most City services. For fiscal year 2023, the proposed General Fund operating budget totals $248.9 million. The General Fund budget supports the following departments:
■ Mayor and City Council
■ Boards and Commissions
■ City Clerk
■ City Attorney
■ Administration
■ Information and Technology Services
■ Human Resources
■ Finance
■ Non-Departmental
■ Animal Care Facility
■ Economic Development
■ Development Services
■ Engineering and Capital Projects
■ Police
■ Fire
■ Public Works
■ Parks and Recreation
■ Library
To follow is a series of summary reports that reflect the anticipated revenues and expenditures, staffing information and significant budget adjustments and service impacts for each of the General Fund departments.
City of Chula Vista
Proposed Budget FY 202374
General Fund → DEPARTMENT SUMMARY REPORTS
(01) CITY COUNCIL
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries 908,611 864,376 918,171 987,972
Hourly Wages 18,608 - 90,408 90,408
Health Benefits 159,962 162,763 200,004 212,605
Retirement Benefits 244,903 250,779 100,903 114,754
Other Personnel Expense 86,615 88,314 83,287 83,905
Personnel Expenses Subtotal 1,418,698 1,366,233 1,392,773 1,489,644 Non-Personnel Expenses
Supplies and Services 36,079 15,773 105,880 105,880
Other Capital - - 3,190 3,190
Utilities 503 544 1,307 534
Non-Personnel Expenses Subtotal 36,581 16,318 110,377 109,604 Total Expenditures $ 1,455,280 $ 1,382,550 $ 1,503,150 $ 1,599,248 Revenues
Revenue from Other Agencies (650) (267) - -
Total Revenues $ (650) $ (267) $ - $ -
Net Program Expenditures $ 1,454,629 $ 1,382,283 $ 1,503,150 $ 1,599,248 Revenue Recovery % 0% 0% N/A N/A
Authorized Full Time Positions 14.00 14.00 14.00 14.00 City of Chula Vista
Proposed Budget FY 2023
General Fund → DEPARTMENT SUMMARY REPORTS
75 (02) BOARD & COMMISSIONS
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Non-Personnel Expenses
Supplies and Services 4,923 20,619 58,536 8,536 Non-Personnel Expenses Subtotal 4,923 20,619 58,536 8,536
Total Expenditures $ 4,923 $ 20,619 $ 58,536 $ 8,536
Net Program Expenditures $ 4,923 $ 20,619 $ 58,536 $ 8,536
Revenue Recovery % 1 N/A N/A N/A N/A
Authorized Full Time Positions
1 - - - -
City of Chula Vista
Proposed Budget FY 202376
General Fund → DEPARTMENT SUMMARY REPORTS
(03) CITY CLERK
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries 513,090 559,749 616,094 661,424
Hourly Wages 22,361 19,722 - 20,000
Health Benefits 84,251 92,151 118,926 121,071
Retirement Benefits 147,089 159,045 63,651 72,502 Other Personnel Expense 64,212 59,252 40,116 33,627 Personnel Expenses Subtotal 831,002 889,919 838,787 908,624
Supplies and Services 234,423 121,482 368,431 395,776 Other Expenses 1,339 1,160 - -
Utilities 518 386 450 461
Non-Personnel Expenses Subtotal 236,280 123,028 368,881 396,237
Total Expenditures $ 1,067,282 $ 1,012,947 $ 1,207,668 $ 1,304,861
Revenues
Revenue from Other Agencies (5,435) (55,118) - - Charges for Services (1,687) (1,300) (1,500) (1,500) Other Revenue (6,650) (35,644) (6,500) (12,000) Transfers In - - - (2,000)
Total Revenues $ (13,772) $ (92,062) $ (8,000) $ (15,500)
Net Program Expenditures $ 1,053,510 $ 920,885 $ 1,199,668 $ 1,289,361
Revenue Recovery % 1% 9% 1% 1%
Authorized Full Time Positions 6.00 6.00 7.00 7.00 City of Chula Vista
Proposed Budget FY 2023
General Fund → DEPARTMENT SUMMARY REPORTS
77 (04) CITY ATTORNEY
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries 1,888,982 1,849,763 2,115,319 2,199,205 Hourly Wages - 13,082 1,923 1,923
Overtime 1,013 1,161 513 500
Health Benefits 209,822 209,025 262,619 269,103 Retirement Benefits 529,756 541,251 209,116 234,402 Other Personnel Expense 160,245 165,647 88,851 49,018 Personnel Expenses Subtotal 2,789,818 2,779,928 2,678,341 2,754,151
Non-Personnel Expenses
Supplies and Services 320,008 253,272 367,374 367,374 Other Capital 593 1,468 4,948 4,948
Utilities 1,036 1,093 1,357 1,086
Non-Personnel Expenses Subtotal 321,636 255,834 373,679 373,408
Total Expenditures $ 3,111,454 $ 3,035,762 $ 3,052,020 $ 3,127,559
Revenues
Revenue from Other Agencies (5,177) (31,430) - - Charges for Services (348,113) (450,087) (516,728) (496,728) Other Revenue (77,383) (92,849) (276,449) (276,449) Transfers In (1,125) (51) - -
Total Revenues $ (431,797) $ (574,416) $ (793,177) $ (773,177)
Net Program Expenditures $ 2,679,657 $ 2,461,346 $ 2,258,843 $ 2,354,382
Revenue Recovery % 14% 19% 26% 25%
Authorized Full Time Positions 15.00 17.00 17.00 17.00 City of Chula Vista
Proposed Budget FY 202378
General Fund → DEPARTMENT SUMMARY REPORTS
(05) ADMINISTRATION
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Salaries 1 ,296,524 1 ,420,533 1 ,541,801 1 ,639,265
Hourly Wages - 1,556 - -
Health Benefits 125,569 131,223 157,959 175,201
Retirement Benefits 344,724 386,610 145,034 169,669
Other Personnel Expense 201,423 184,908 210,382 225,381 Personnel Expenses Subtotal 1,968,239 2,124,830 2,055,176 2,209,516 Supplies and Services 392,808 230,981 324,880 363,739
Other Expenses 47,680 - - -
Other Capital 247 - - -
Utilities 755 569 832 675
Non-Personnel Expenses Subtotal 441,490 231,549 325,712 364,414 Total Expenditures $ 2,409,729 $ 2,356,379 $ 2,380,888 $ 2,573,930 Revenues
Revenue from Other Agencies (1,086) (171,519) - -
Charges for Services (26,607) (27,965) (40,000) (47,054) Other Revenue (175,311) - (102,000) (102,000)
Total Revenues $ (203,004) $ (199,485) $ (142,000) $ (149,054) Net Program Expenditures $ 2,206,725 $ 2,156,894 $ 2,238,888 $ 2,424,876 Revenue Recovery % 8% 8% 6% 6%
Authorized Full Time Positions 10.00 10.00 9.00 11.00 City of Chula Vista
Proposed Budget FY 2023
General Fund → DEPARTMENT SUMMARY REPORTS
79 (06) INFORMATION TECHNOLOGY
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Salaries 1,602,837 1,619,051 1,722,226 2,044,610 Overtime 634 443 - -
Health Benefits 216,144 216,332 253,972 271,852 Retirement Benefits 441,417 443,387 166,107 214,115 Other Personnel Expense 132,186 150,471 92,839 73,990 Personnel Expenses Subtotal 2,393,218 2,429,684 2,235,144 2,604,567
Supplies and Services 1,547,076 1,133,331 1,231,516 1,538,461 Other Capital 836 59,678 87,890 87,890
Utilities 4,044 4,329 3,302 4,270
Internal Service Charges 66 - - -
Non-Personnel Expenses Subtotal 1,552,022 1,197,339 1,322,708 1,630,621
Total Expenditures $ 3,945,240 $ 3,627,023 $ 3,557,852 $ 4,235,188
Revenue from Other Agencies (634) (14,665) - -
Charges for Services (117,051) (134,283) (122,500) (212,500) Transfers In 0 - (8,900) (213,900)
Total Revenues $ (117,685) $ (148,948) $ (131,400) $ (426,400)
Net Program Expenditures $ 3,827,555 $ 3,478,075 $ 3,426,452 $ 3,808,788
Revenue Recovery % 3% 4% 4% 10%
Authorized Full Time Positions 17.00 17.00 18.00 17.00 City of Chula Vista
Proposed Budget FY 202380
General Fund → DEPARTMENT SUMMARY REPORTS
(07) HUMAN RESOURCES
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Salaries 1,461,959 1,585,342 1,791,710 2,029,179 Hourly Wages 72,203 81,139 4,443 4,443
Overtime 2,063 12,195 - -
Health Benefits 215,821 223,262 283,585 307,911 Retirement Benefits 452,443 446,190 185,299 218,414 Other Personnel Expense 123,419 132,296 66,170 38,389 Personnel Expenses Subtotal 2,327,908 2,480,424 2,331,207 2,598,336
Supplies and Services 397,607 426,567 405,825 459,286 Other Capital 678 811 2,500 2,500
Utilities 1,689 1,981 1,857 1,871
Non-Personnel Expenses Subtotal 399,973 429,360 410,182 463,657
Total Expenditures $ 2,727,881 $ 2,909,784 $ 2,741,389 $ 3,061,993
Revenues
Revenue from Other Agencies (53,885) (65,125) - - Charges for Services (225,373) (258,055) (221,314) (313,488) Other Revenue (121,588) (163,792) (107,500) (475,875) Transfers In (45,867) (161,870) (170,616) (173,616)
Total Revenues $ (446,713) $ (648,842) $ (499,430) $ (962,979)
Net Program Expenditures $ 2,281,168 $ 2,260,942 $ 2,241,959 $ 2,099,014
Revenue Recovery % 16% 22% 18% 31%
Authorized Full Time Positions 17.00 18.50 19.00 21.00 City of Chula Vista
Proposed Budget FY 2023
General Fund → DEPARTMENT SUMMARY REPORTS
81 (08) FINANCE
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries 2,087,434 2,161,901 2,513,440 2,973,136 Hourly Wages 63,449 59,593 31,766 31,766
Overtime 12,030 12,250 - -
Health Benefits 339,310 338,161 433,815 479,263 Retirement Benefits 615,715 624,455 274,932 339,023 Other Personnel Expense 180,927 191,099 127,484 90,342 Personnel Expenses Subtotal 3,298,865 3,387,457 3,381,437 3,913,530
Non-Personnel Expenses
Supplies and Services 295,202 236,772 343,215 374,827 Other Capital 3,459 3,459 3,573 3,573
Utilities 1,983 1,525 2,700 1,789
Non-Personnel Expenses Subtotal 300,644 241,756 349,488 380,189
Total Expenditures $ 3,599,509 $ 3,629,214 $ 3,730,925 $ 4,293,719
Revenues
Other Local Taxes (94,420) (40,427) (70,000) (70,000) Licenses and Permits (6,900) (1,263) (8,500) (8,500) Fines and Penalties - - (5,000) (5,000)
Use of Money & Property (4,573) (1,693) - -
Revenue from Other Agencies (8,539) (51,542) - - Charges for Services (469,520) (682,161) (569,790) (392,911) Other Revenue (616,665) (469,197) (618,050) (618,050) Transfers In (324,221) (306,494) (498,712) (754,390)
Total Revenues $ (1,524,839) $ (1,552,775) $ (1,770,052) $ (1,848,851)
Net Program Expenditures $ 2,074,670 $ 2,076,438 $ 1,960,873 $ 2,444,868
Revenue Recovery % 42% 43% 47% 43%
Authorized Full Time Positions 28.00 28.00 30.00 32.00 City of Chula Vista
Proposed Budget FY 202382
General Fund → DEPARTMENT SUMMARY REPORTS
(09) NON-DEPARTMENTAL
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries - 930,395 1,098,053 903,673
Health Benefits 21,031 13,112 20,000 20,000
Retirement Benefits 130,952 157,349 100,000 100,000 Other Personnel Expense 218,909 157,461 244,800 279,700 Personnel Expenses Subtotal 370,892 1,258,318 1,462,853 1,303,373
Non-Personnel Expenses
Supplies and Services 3,725,802 4,055,540 4,199,616 4,838,196 Other Expenses 1,277,016 1,291,440 1,334,798 1,537,176 Other Capital 720,786 - - -
Utilities 5,675 224,732 2,600 6,216
Transfers Out 48,518,637 55,043,092 70,799,271 88,868,245 CIP Project Expenditures 22,201 8,640 - -
Non-CIP Project Expenditures 1,275 4,913 - -
Non-Personnel Expenses Subtotal 54,271,391 60,628,357 76,336,285 95,249,833
Total Expenditures $ 54,642,283 $ 61,886,675 $ 77,799,138 $ 96,553,206
Revenues
Property Taxes (38,168,135) (40,693,188) (39,433,546) (40,876,843) Motor Vehicle License Fees (23,772,912) (25,149,897) (24,886,300) (26,886,432) Other Local Taxes (99,736,174) (112,456,301) (112,835,605) (125,817,689) Licenses and Permits (226,739) (323,640) (127,000) (199,470) Use of Money & Property (4,606,490) (1,338,086) (2,363,495) (2,519,495) Revenue from Other Agencies (273,537) (1,243,748) (428,246) (428,246) Other Revenue (2,345,647) (1,127,307) (389,000) (689,000) Transfers In (1,878,252) (1,970,546) (2,279,226) (2,519,746)
Total Revenues $ (171,007,887) $ (184,302,712) $ (182,742,418) $ (199,936,921)
Net Program Expenditures $ (116,365,604) $ (122,416,038) $ (104,943,280) $ (103,383,715)
Revenue Recovery % N/A N/A N/A N/A
Authorized Full Time Positions
1 - - - -
City of Chula Vista
Proposed Budget FY 2023
General Fund → DEPARTMENT SUMMARY REPORTS
83 (10) ANIMAL CARE FACILITY
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries 1,299,819 1,273,047 1,396,718 1,874,647 Hourly Wages 209,033 255,296 228,670 112,000
Overtime 113,644 48,627 100,184 98,736
Health Benefits 275,814 264,099 311,974 393,489 Retirement Benefits 371,702 381,707 153,342 224,145 Other Personnel Expense 120,455 115,048 67,960 63,318 Personnel Expenses Subtotal 2,390,467 2,337,824 2,258,848 2,766,335
Non-Personnel Expenses
Supplies and Services 328,774 288,303 351,950 351,950 Other Expenses 4,876 3,295 4,500 4,500
Other Capital 191 75,355 6,282 6,282
Utilities 43,992 41,701 33,609 47,520
Internal Service Charges 39,803 35,859 53,766 63,558 Non-Personnel Expenses Subtotal 417,637 444,511 450,107 473,810
Total Expenditures $ 2,808,104 $ 2,782,336 $ 2,708,955 $ 3,240,145
Revenues
Licenses and Permits (128,446) (114,378) (140,000) (140,000) Fines and Penalties (25,768) (26,380) (20,000) (20,000) Use of Money & Property (71) (604) - -
Revenue from Other Agencies (52,208) (96,549) - - Charges for Services (356,578) (179,466) (297,700) (297,700) Other Revenue (828,914) (657,149) (708,537) (787,553) Transfers In - - - (240,828)
Total Revenues $ (1,391,985) $ (1,074,525) $ (1,166,237) $ (1,486,081)
Net Program Expenditures $ 1,416,119 $ 1,707,811 $ 1,542,718 $ 1,754,064
Revenue Recovery % 50% 39% 43% 46%
Authorized Full Time Positions 21.25 21.25 21.25 27.25 City of Chula Vista
Proposed Budget FY 202384
General Fund → DEPARTMENT SUMMARY REPORTS
(11) ECONOMIC DEVELOPMENT
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Salaries 1 ,312,372 1 ,087,832 992,763 960,960
Hourly Wages 3,250 2,780 737 737
Overtime 3,997 - - -
Health Benefits 183,109 163,591 168,548 149,849
Retirement Benefits 364,634 350,741 104,432 110,999
Other Personnel Expense 112,398 106,091 42,444 38,443
Personnel Expenses Subtotal 1,979,758 1,711,036 1,308,924 1,260,988 Non-Personnel Expenses
Supplies and Services 151,248 79,824 195,154 195,154
Other Expenses - 1 ,441,133 - -
Other Capital 1,433 - - -
Utilities 2,993 490 3,250 1,776
Non-CIP Project Expenditures - - - 2 ,460,000
Non-Personnel Expenses Subtotal 155,675 1,521,447 198,404 2,656,930 Total Expenditures $ 2,135,433 $ 3,232,483 $ 1,507,328 $ 3,917,918 Revenues
Use of Money & Property - (24,606) - -
Revenue from Other Agencies (22,596) (1 ,356,354) - -
Other Revenue (1 ,113,234) (691,160) (420,098) (420,098) Transfers In (10,334) (95,334) (211,334) (2 ,590,267)
Total Revenues $ (1,146,165) $ (2,167,454) $ (631,432) $ (3,010,365) Net Program Expenditures $ 989,268 $ 1,065,029 $ 875,896 $ 907,553 Revenue Recovery % 54% 67% 42% 77%
Authorized Full Time Positions 14.00 14.00 13.00 11.00 City of Chula Vista
Proposed Budget FY 2023
General Fund → DEPARTMENT SUMMARY REPORTS
85 (12) DEVELOPMENT SERVICES
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries 1,629,596 1,480,917 1,758,452 1,859,960 Hourly Wages 41,443 41,313 29,615 29,615
Overtime 988 5,189 1,026 1,026
Health Benefits 258,265 237,622 304,921 301,715 Retirement Benefits 462,693 444,818 175,091 199,526 Other Personnel Expense 136,322 142,897 64,125 50,273 Personnel Expenses Subtotal 2,529,308 2,352,757 2,333,230 2,442,115
Non-Personnel Expenses
Supplies and Services 144,494 147,109 156,100 156,100 Other Expenses 11,135 1,168,853 11,000 11,000
Utilities 1,451 1,556 2,250 1,533
Internal Service Charges 13,239 11,735 23,886 28,236 Non-Personnel Expenses Subtotal 170,319 1,329,252 193,236 196,869
Total Expenditures $ 2,699,627 $ 3,682,009 $ 2,526,466 $ 2,638,984
Revenues
Licenses and Permits (541,091) (525,552) (518,000) (518,000) Fines and Penalties (190,874) (192,464) (229,000) (229,000) Use of Money & Property - (7,865) - -
Revenue from Other Agencies (4,203) (1,202,893) - - Charges for Services (245,975) (183,532) (218,300) (218,300) Other Revenue (7,696) (52,371) (29,000) (29,000) Transfers In (1,095,472) (1,095,472) (1,095,472) (1,329,353)
Total Revenues $ (2,085,311) $ (3,260,149) $ (2,089,772) $ (2,323,653)
Net Program Expenditures $ 614,315 $ 421,860 $ 436,694 $ 315,331
Revenue Recovery % 77% 89% 83% 88%
Authorized Full Time Positions 20.00 20.00 20.00 20.00 City of Chula Vista
Proposed Budget FY 202386
General Fund → DEPARTMENT SUMMARY REPORTS
(13) ENGINEERING/CAPITAL PROJECTS
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries 4,841,305 5,107,895 5,563,587 6,365,669 Hourly Wages 36,205 - 23,975 23,975
Overtime 75,132 52,742 81,958 81,958
Health Benefits 651,069 703,387 798,520 916,510 Retirement Benefits 1,311,407 1,478,221 573,795 690,271 Other Personnel Expense 367,083 411,994 271,507 213,491 Personnel Expenses Subtotal 7,282,200 7,754,239 7,313,342 8,291,874
Non-Personnel Expenses
Supplies and Services 271,148 267,296 353,517 353,517 Other Expenses 98,256 50,640 95,000 95,000
Other Capital - - 5,000 5,000
Utilities 872,263 897,031 856,943 977,479
Internal Service Charges 127,590 142,361 187,575 221,738 Transfers Out 387,166 386,749 386,566 201,326
Non-Personnel Expenses Subtotal 1,756,423 1,744,077 1,884,601 1,854,060
Total Expenditures $ 9,038,623 $ 9,498,316 $ 9,197,943 $ 10,145,934
Revenues
Licenses and Permits (37,124) (63,781) (65,000) (65,000) Fines and Penalties (450) - - -
Use of Money & Property - (3,056) - -
Revenue from Other Agencies (34,238) (121,766) - - Charges for Services (1,835,253) (1,989,023) (2,044,453) (2,044,453) Other Revenue (5,069,857) (5,276,466) (5,429,718) (5,429,718) Transfers In (1,228,293) (1,354,613) (1,189,428) (1,978,679)
Total Revenues $ (8,205,214) $ (8,808,706) $ (8,728,599) $ (9,517,850)
Net Program Expenditures $ 833,409 $ 689,610 $ 469,344 $ 628,084
Revenue Recovery % 91% 93% 95% 94%
Authorized Full Time Positions 46.00 55.00 55.00 59.00 City of Chula Vista
Proposed Budget FY 2023
General Fund → DEPARTMENT SUMMARY REPORTS
87 (14) POLICE
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries 29,999,023 28,773,210 31,642,582 33,054,109 Hourly Wages 237,401 258,650 300,578 300,578
Overtime 3,948,117 3,534,479 2,979,964 2,979,964 Health Benefits 4,082,285 3,928,865 4,842,844 5,475,910 Retirement Benefits 14,187,896 14,873,847 6,058,159 5,986,673 Other Personnel Expense 2,708,709 2,574,838 1,514,044 860,384 Personnel Expenses Subtotal 55,163,433 53,943,889 47,338,171 48,657,618
Non-Personnel Expenses
Supplies and Services 2,023,341 2,123,279 2,219,470 2,263,245 Other Expenses 113,273 70,266 100,930 100,930
Other Capital 15,458 244,786 25,000 25,000
Utilities 617,772 602,320 326,256 702,196
Internal Service Charges 851,491 813,665 1,011,067 1,195,209 Non-Personnel Expenses Subtotal 3,621,335 3,854,317 3,682,723 4,286,580
Total Expenditures $ 58,784,767 $ 57,798,206 $ 51,020,894 $ 52,944,198
Revenues
Licenses and Permits (207,391) (238,623) (241,170) (241,170) Fines and Penalties (743,850) (598,950) (660,000) (660,000) Use of Money & Property (6,441) (22,024) (3,000) (3,000) Revenue from Other Agencies (1,742,216) (1,598,031) (1,237,786) (1,237,786) Charges for Services (3,002,355) (2,427,008) (2,505,915) (2,505,915) Other Revenue (281,744) (292,936) (127,780) (127,780) Transfers In (566,016) (566,016) (566,016) (4,240,095)
Total Revenues $ (6,550,013) $ (5,743,588) $ (5,341,667) $ (9,015,746)
Net Program Expenditures $ 52,234,755 $ 52,054,618 $ 45,679,227 $ 43,928,452
Revenue Recovery % 11% 10% 10% 17%
Authorized Full Time Positions 320.50 319.50 319.50 319.00
Budget Restructuring:
(1) The City Jail division was moved from the General Fund into a new Enterprise Fund called City Jails (Fund 405) in FY 2020.
City of Chula Vista
Proposed Budget FY 202388
General Fund → DEPARTMENT SUMMARY REPORTS
(15) FIRE
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries 13 ,533,368 14 ,090,416 15 ,098,222 14 ,944,493 Hourly Wages 36,731 132,569 36,238 36,238
Overtime 5 ,708,568 7 ,623,765 4 ,371,979 4 ,522,959
Health Benefits 2 ,111,693 2 ,208,111 2 ,742,650 2 ,619,114 Retirement Benefits 7 ,162,469 8 ,285,146 3 ,273,416 3 ,170,459 Other Personnel Expense 1 ,258,560 1 ,458,822 1 ,119,727 1 ,366,299 Personnel Expenses Subtotal 29,811,389 33,798,829 26,642,232 26,659,562 Non-Personnel Expenses
Supplies and Services 2 ,503,948 2 ,344,358 1 ,190,691 1 ,829,243 Other Capital - 32,706 - -
Utilities 212,811 232,468 219,142 256,493
Internal Service Charges 1 ,114,948 1 ,038,539 1 ,113,250 1 ,316,001 Transfers Out 62,326 41,498 63,959 63,959
Non-Personnel Expenses Subtotal 3,894,032 3,689,569 2,587,042 3,465,696 Total Expenditures $ 33,705,421 $ 37,488,398 $ 29,229,274 $ 30,125,258 Revenues
Licenses and Permits (659,464) (717,814) (680,489) (704,489) Use of Money & Property (36,228) (25,662) - -
Revenue from Other Agencies (1 ,032,984) (767,539) - -
Charges for Services (711,950) (793,032) (564,830) (564,830) Other Revenue (700,657) (2 ,398,521) (211,339) (211,339) Transfers In (2 ,647,064) (2 ,307,379) (2 ,200,868) (4 ,163,118) Total Revenues $ (5,788,347) $ (7,009,947) $ (3,657,526) $ (5,643,776) Net Program Expenditures $ 27,917,074 $ 30,478,451 $ 25,571,748 $ 24,481,482 Revenue Recovery % 17% 19% 13% 19%
Authorized Full Time Positions 137.00 145.00 146.00 146.00 City of Chula Vista
Proposed Budget FY 2023
General Fund → DEPARTMENT SUMMARY REPORTS
89 (16) PUBLIC WORKS
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries 5,311,109 5,287,098 5,878,029 6,331,423 Hourly Wages 96,206 52,647 84,612 84,612
Overtime 230,939 146,787 120,315 120,315
Health Benefits 1,011,372 998,309 1,253,788 1,252,651 Retirement Benefits 1,516,829 1,497,127 589,794 679,847 Other Personnel Expense 509,605 514,597 288,865 277,406 Personnel Expenses Subtotal 8,676,059 8,496,565 8,215,403 8,746,254
Non-Personnel Expenses
Supplies and Services 1,932,653 2,262,182 2,295,683 3,515,306 Other Expenses 65,308 58,240 10,000 10,000
Other Capital - 201,477 3,000 3,000
Utilities 797,026 675,378 629,828 801,149
Internal Service Charges 488,025 472,351 469,691 555,233 Non-Personnel Expenses Subtotal 3,283,011 3,669,628 3,408,202 4,884,688
Total Expenditures $ 11,959,071 $ 12,166,193 $ 11,623,605 $ 13,630,942
Revenues
Use of Money & Property (22,398) (55,548) - -
Revenue from Other Agencies (18,162) (312,756) - - Charges for Services (147,066) (151,539) (92,542) (92,542) Other Revenue (1,732,271) (1,878,075) (1,850,631) (1,850,631) Transfers In (5,018,799) (5,134,113) (5,278,967) (7,596,475)
Total Revenues $ (6,938,696) $ (7,532,030) $ (7,222,140) $ (9,539,648)
Net Program Expenditures $ 5,020,375 $ 4,634,163 $ 4,401,465 $ 4,091,294
Revenue Recovery % 58% 62% 62% 70%
Authorized Full Time Positions 82.00 82.00 82.00 83.00
City of Chula Vista
Proposed Budget FY 202390
General Fund → DEPARTMENT SUMMARY REPORTS
(17) PARKS AND RECREATION
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries 3,565,001 3,619,941 3,922,504 4,343,101 Hourly Wages 1,257,469 698,883 1,337,095 1,349,993 Overtime 29,856 8,949 43,478 43,478
Health Benefits 699,695 722,098 852,161 910,091 Retirement Benefits 1,046,918 1,014,812 429,467 519,508 Other Personnel Expense 316,154 313,158 174,524 145,137 Personnel Expenses Subtotal 6,915,092 6,377,842 6,759,229 7,311,308
Non-Personnel Expenses
Supplies and Services 889,395 846,457 992,913 1,173,008 Other Expenses 50,340 22,817 27,500 27,500
Other Capital - 18,890 26,423 26,423
Utilities 2,558,621 2,765,029 2,603,011 3,022,148 Internal Service Charges 274,934 262,106 324,331 383,400 Non-CIP Project Expenditures 1,985 4,966 - -
Non-Personnel Expenses Subtotal 3,775,275 3,920,264 3,974,178 4,632,479
Total Expenditures $ 10,690,367 $ 10,298,106 $ 10,733,407 $ 11,943,787
Revenues
Fines and Penalties (3,785) (8,618) - -
Use of Money & Property (802,944) (417,475) (918,293) (968,293) Revenue from Other Agencies (277,168) (658,785) (11,000) (11,000) Charges for Services (1,186,605) (313,095) (1,173,500) (1,173,500) Other Revenue (186,760) (269,156) (206,982) (306,982) Transfers In - - - (557,329)
Total Revenues $ (2,457,262) $ (1,667,129) $ (2,309,775) $ (3,017,104)
Net Program Expenditures $ 8,233,105 $ 8,630,977 $ 8,423,632 $ 8,926,683
Revenue Recovery % 23% 16% 22% 25%
Authorized Full Time Positions 54.50 55.50 56.50 60.50
City of Chula Vista
Proposed Budget FY 2023
General Fund → DEPARTMENT SUMMARY REPORTS
91 (18) LIBRARY
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Expenses
Salaries 1 ,687,794 1 ,458,771 1 ,721,819 1 ,698,874
Hourly Wages 430,543 95,348 699,999 699,999
Health Benefits 288,131 246,340 317,357 334,424
Retirement Benefits 519,185 466,569 194,921 222,658
Other Personnel Expense 151,454 123,742 68,190 55,845
Personnel Expenses Subtotal 3,077,108 2,390,770 3,002,286 3,011,800 Non-Personnel Expenses
Supplies and Services 224,877 268,726 264,343 338,602
Other Expenses 361 361 400 400
Utilities 232,588 149,301 214,730 232,478
Internal Service Charges 2,170 1,989 3,381 3,997
Non-Personnel Expenses Subtotal 459,995 420,376 482,854 575,477 Total Expenditures $ 3,537,103 $ 2,811,146 $ 3,485,140 $ 3,587,277 Revenues
Fines and Penalties (55,203) (12,630) (85,830) (42,914) Use of Money & Property (13,147) (1,342) (27,890) (27,890) Revenue from Other Agencies (127,338) (91,690) - -
Charges for Services (597,101) (689,315) (717,233) (972,233) Other Revenue (2,779) (1,179) - (7,200)
Transfers In - - - (215,341)
Total Revenues $ (795,567) $ (796,156) $ (830,953) $ (1,265,578) Net Program Expenditures $ 2,741,535 $ 2,014,990 $ 2,654,187 $ 2,321,699 Revenue Recovery % 22% 28% 24% 35%
Authorized Full Time Positions 24.00 24.00 23.00 23.00
DEVELOPMENT SERVICES
FUND
City of Chula Vista
Proposed Budget FY 2023 95
development services Fund
Development Services Fund
The Development Services fund accounts for revenues and expenditures related to the processing of development plans and permits. The fund provides Planning, Building, Engineering, Landscape Architecture, and permitting services to property owners, developers, and the City as required for the entitlement and/or improvement of property. The services provided encompass most development activities, including land use entitlements; public infrastructure, open space, and landscape planning; public infrastructure construction, grading and building permits.
Historically, the staff involved in the processing of development plans and permits were reflected in the City’s General Fund. Beginning in fiscal year 2009, all the staff involved in the processing of development plans and permits were budgeted directly in the Development Services Fund. Consolidating all development service cost centers in a single fund clearly delineates development related costs and revenues from General Fund supported services; thereby making the nexus between development related activities, costs, fees, and revenues more transparent. This also allows operating expenses to be adjusted to coincide with changes in demand for development services. This adjustment of operating expenses aids in avoiding impacts to the General Fund when revenue fluctuations occur as a result of changes in development activity.
Beginning in fiscal year 2012, the Development Services fund began to be accounted for as an enterprise fund.
Revenues
Development related revenues consist of two categories: development processing fee revenues and deposit-based revenues. Development processing fee revenues include building permits, planning fees, other building department fees, and engineering fees. Deposit-based revenues are generated through staff time reimbursements related to specific projects. The City is anticipating that the following major projects will continue to move forward in fiscal year 2023:
■ Bayfront Redevelopment Project
■ Millenia Project
■ Freeway Commercial North
■ Otay Ranch Villages
■ University Land Entitlement Projects
The following table compares the fiscal year 2022 Adopted Budget revenues to the fiscal year 2023 Proposed Budget revenues.
Development Services Fund Revenues
Category
FY 2022
Adopted
FY 2023
Proposed Change % Change
Licenses and Permits $ 3,829,495 $ 3,829,495 $ - -% Charges for Services $ 5,906,779 $ 5,906,779 $ - -% Other Revenue $ 737,985 $ 737,985 $ - -%
Transfers In $ 537,991 $ 1,582,991 $ 1,045,000 194.2% Taxes $ 14,000 $ 14,000 $ - -%
Total Revenues $ 11,026,250 $ 12,071,250 $ 1,045,000 9.5% City of Chula Vista
Proposed Budget FY 202396
development services Fund
Expenditures
The fiscal year 2023 Proposed Budget includes funding for 64.0 positions in the Development Services Fund.
A summary of changes between the fiscal year 2022 Adopted Budget to the fiscal year 2023 Proposed Budget by category are listed as follows:
■ Personnel Services – This category reflects a net increase of $.8 million, driven by the net addition of 2.0 FTE, salary increases under current labor agreements, and increased pension costs. ■ Transfers Out – This category reflects a net decrease of $.4 million, largely due to a decrease in debt service payments for the 2022 Pension Obligation Bonds.
The following table compares the fiscal year 2022 Adopted Budget expenditures to the fiscal year 2023 Proposed Budget expenditures.
Development Services Fund Expenditures
Category
FY 2022
Adopted
FY 2023
Adopted Change % Change
Personnel Services $ 7,680,871 $ 8,437,672 $ 756,801 9.9% Supplies and Services $ 1,095,361 $ 2,014,651 $ 919,290 83.9% Other Expenses $ 371,000 $ 371,000 $ - -%
Other Capital $ 110,500 $ 115,500 $ 5,000 4.5%
Utilities $ 5,650 $ 3,073 $ (2,577) (45.6%)
Internal Service Charges $ 47,436 $ 56,076 $ 8,640 18.2% Transfers Out $ 3,205,902 $ 2,767,307 $ (438,595) (13.7%) Total Expenditures $ 12,516,720 $ 13,765,279 $ 1,248,559 10.0% City of Chula Vista
Proposed Budget FY 2023 97
development services Fund
DEVELOPMENT SERVICES FUND (408)
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Services 8,440,498 8,819,066 7,680,871 8,437,672 Supplies and Services 917,625 743,404 1,095,361 2,014,651 Other Expenses 267,720 652,726 371,000 371,000
Other Capital 83,973 - 110,500 115,500
Utilities 3,397 2,628 5,650 3,073
Internal Service Charges 31,431 32,736 47,436 56,076
Transfers Out 1,923,648 1,923,648 3,205,902 2,767,307
Non-CIP Project Expenditures - (115) - -
Total Expenditures $ 11,668,292 $ 12,174,094 $ 12,516,720 $ 13,765,279 Revenues
Licenses and Permits (3,464,249) (4,135,296) (3,829,495) (3,829,495) Use of Money and Property (34,515) (13,486) - -
Revenue from Other Agencies (19,465) (215,912) - -
Charges for Services (5,244,843) (5,817,209) (5,906,779) (5,906,779) Other Revenue (576,247) (683,253) (737,985) (737,985)
Transfers In (537,043) (538,892) (537,991) (1,582,991)
Taxes (46,835) (44,886) (14,000) (14,000)
Total Revenues $ (9,923,196) $ (11,448,934) $ (11,026,250) $ (12 ,071,250) Net Program Expenditures $ 1,745,096 $ 725,159 $ 1,490,470 $ 1,694,029
SUCCESSOR AGENCY
AND HOUSING FUNDS
Successor Agency Funds
Housing Authority Funds
SUCCESSOR
AGENCY FUNDS
City of Chula Vista
Proposed Budget FY 2023
successor Agency And Housing Funds → SUCCESSOR AGENCY FUNDS 103
Successor Agency Funds
On December 29, 2011, the California Supreme Court upheld Assembly Bill (AB) x1 26 dissolving California redevelopment agencies. Effective February 1, 2012, all redevelopment agencies were dissolved, and the City of Chula Vista assumed the role of Successor Agency (City Council resolution 2011-164).
The Successor Agency is responsible for the wind down of the former Redevelopment Agency activities and obligations. The act of winding down the former Redevelopment Agency is significant. The Successor Agency will continue to oversee and implement all legally obligated contracted work, projects and programs as well as dispose of the former Redevelopment Agency assets. Approximately 68% of the remaining Redevelopment Agency-owned land (24 acres of 35.24 acres) is contaminated and there is not a funding mechanism to clean up these properties.
These properties will eventually become orphan sites after expiration of the Redevelopment project areas. Significant administrative obligations will continue to exist in the preparation of budgets and documentation to be submitted to and reviewed by the Successor Agency, County of San Diego Oversight Board, and the State Department of Finance.
As required by AB x1 26, an Oversight Board, composed of affected taxing entities within the City, was created.
The primary responsibility of the Oversight Board is reviewing and approving the Recognized Obligation Payment Schedule and serving in a fiduciary role to the taxing entities that the Oversight Board represents. Some historical information follows regarding the former Redevelopment Agency. The Oversight Board transitioned to one central County Oversight Board in fiscal year 2019.
The Chula Vista Redevelopment Agency was created on October 24, 1972 by City Council Ordinance. The goals of the former Redevelopment Agency were to reduce blight and to encourage new development, reconstruction, and rehabilitation of residential, commercial, industrial, and retail uses. Since the Agency’s creation, the City adopted and amended six project areas to encompass a total of approximately 3,563 acres of City territory. Land uses within these areas are mostly commercial and industrial, but also includes some residential and public uses (e.g., governmental administrative centers, corporation yards, streets, etc.).
Fund Descriptions
The Successor Agency budget is organized into a Redevelopment Obligation Retirement Fund (RORF) and debt service funds. The RORF accounts for the staffing and other expenditures required in winding down activities of the former Redevelopment Agency. The Debt Service funds are used to pay for the former Redevelopment Agency’s debt service on its outstanding Tax Allocation Bonds, loans and other debt of the former Redevelopment Agency.
Several funds were eliminated as a result of the dissolution of the Redevelopment Agency. The eliminated funds are former operating funds 317, 611, 651 and pass-through funds 671-675. In addition, the debt service funds listed below replace funds 691 and 693-697.
Operating Funds
■ Fund 318: Redevelopment Obligation Retirement Fund (RORF) The RORF will serve as the primary operating funds in the winding down of the former Redevelopment Agency.
This fund will be used to pay the documented enforceable obligations of the former redevelopment agency that have been approved by the Successor Agency Oversight Board and the State Department of Finance.
Debt Service Funds
The Debt Service funds are used to pay for former Redevelopment Agency debt service on its outstanding Tax Allocation Bonds, loans and other debt of the former Redevelopment Agency. ■ Fund 661: 2005 Taxable Revenue Bonds Series A – CRA/ERAF Loan Program In April 2005, the Agency entered into a Loan Agreement with the California Statewide Communities Development Authority to borrow the amount of $765,000. This amount was used to pay the Agency’s portion of the 2005 Educational Revenue Augmentation Fund (ERAF) to the County of San Diego pursuant to Section 33681.12 of the California Health and Safety Code. This loan was paid off in fiscal year 2015.
City of Chula Vista
Proposed Budget FY 2023104
successor Agency And Housing Funds → SUCCESSOR AGENCY FUNDS ■ Fund 662: 2006 Taxable Revenue Bonds Series A – CRA/ERAF Loan Program In April 2006, the Agency entered into a Loan Agreement with the California Statewide Communities Development Authority to borrow the amount of $930,000. This amount was used to pay the Agency’s portion of the 2006 Educational Revenue Augmentation Fund (ERAF) to the County of San Diego pursuant to Section 33681.12 of the California Health and Safety Code. This loan was paid off in fiscal year 2016. ■ Fund 663: 2006 Senior Tax Allocation Refunding Bonds, Series A In July 2006, the Redevelopment Agency issued the 2006 Senior Tax Allocation Bonds, Series A in the amount of $13,435,000 to refinance the Agency’s outstanding Bayfront/Town Centre Redevelopment Project 1994 Senior Tax Allocation Refunding Bonds Series A (the “1994 A Bonds). The original bonds were issued to finance improvements in the Bayfront/Town Centre Project Areas. The bonds have been refinanced as a part of the 2016 Tax Allocation Refunding Bonds.
■ Fund 664: 2006 Subordinate Tax Allocation Refunding Bonds, Series B In July 2006, the Redevelopment Agency issued the 2006 Subordinate Tax Allocation Bonds, Series B in the amount of $12,325,000 to refinance the Agency’s outstanding Bayfront/Town Centre Redevelopment Project 1994 Senior Tax Allocation Refunding Bonds Series D (the “1994 D Bonds) and the 1994 Subordinate Tax Allocation Refunding Bonds, Series C (the 1994 C Bonds). The original bonds were issued to finance improvements in the Bayfront/Town Centre Project Areas. The bonds have been refinanced as a part of the 2016 Tax Allocation Refunding Bonds.
■ Fund 665: RDA 2008 Tax Allocation Refunding Bonds (TARBs) This fund was established to account for the debt service payments for the refunding of the Redevelopment Agency 2000 Tax Allocation Bonds (Merged Redevelopment Project) in the amount of $21,625,000. The Merged Redevelopment Project was created on August 22, 2000, pursuant to an amendment to the redevelopment plans for three of the Agency’s four existing redevelopment projects, the Town Centre II Project Area, the Otay Valley Project Area and the Southwest Project Area. The Merged Project Area was amended in 2004 adding 494 acres.
The Bonds were issued to provide funds for the repayment of certain obligations of the Merged Redevelopment Project and other interfund loans, and for general redevelopment purposes. The bonds have been refinanced as a part of the 2016 Tax Allocation Refunding Bonds.
■ Fund 666: 2016 Tax Allocation Refunding Bonds
In July 2016, the Successor Agency issued the Tax Allocation Refunding Bonds in the amount of $29,315,000 to refinance the Agency’s outstanding 2006 Senior Tax Allocation Refunding Bonds, Series A, 2006 Subordinate Tax Allocation Refunding Bonds, Series B, and the 2008 Tax Allocation Refunding Bonds. The Annual Debt Service is paid from property tax increments generated in the project areas. The term of the bonds runs through 2036. ■ Fund 692: Long Term Advances Debt Service Fund – Redevelopment Agency This fund was established to account for Redevelopment Agency inter-fund loans. The current amount under litigation with the State including interest is $7,953,793.
Revenues
A summary of revenues by category are listed below:
■ Property Taxes – The revenues in this category are received due to the dissolution of the Redevelopment Agency.
Property tax increment revenues are now received by the County of San Diego and will be distributed to the Successor Agency based on documented enforceable obligations that have been approved by both the Successor Agency Oversight Board and the State Department of Finance.
The table below provides a revenue comparison of the fiscal year 2022 Adopted Budget to the fiscal year 2023 Proposed Budget. The table does not reflect the revenue budget of the debt service funds which are reflected in the debt service section of the budget document.
City of Chula Vista
Proposed Budget FY 2023
Redevelopment/Successor Agency Operating Fund Revenues
Category
Fund 318
FY 2022
Adopted
Fund 318
FY 2023
Proposed Change % Change
Property Taxes $ 4,967,150 $ 4,967,150 $ - -%
Total Revenues $ 4,967,150 $ 4,967,150 $ - -%
Expenditures
Expenditures for fiscal year 2023 are winding down for the former Redevelopment Agency activities and documented enforceable obligations.
■ Transfers Out – The transfers out expenditure category accounts for the required debt service for the Successor Agency. Bonded debt service for the 2016 TARBS is approximately $2.8 million. The Transfers Out category has increased slightly due to the scheduled debt service payments related to the 2016 Tax Allocation Refunding Bonds.
The table below provides a comparison of the 2022 Adopted Budget expenditures to the fiscal year 2023 Proposed Budget expenditures.
Redevelopment/Successor Agency Operating Fund Expenditures Category
Fund 318
FY 2022
Adopted
Fund 318
FY 2023
Proposed Change % Change
Supplies and Services $ 6,000 $ 6,000 $ - -%
Other Expenses $ 629,000 $ 629,000 $ - -%
Transfers Out $ 2,795,754 $ 2,800,912 $ 5,158 0.2%
Total Expenditures $ 3,430,754 $ 3,435,912 $ 5,158 0.2% successor Agency And Housing Funds → SUCCESSOR AGENCY FUNDS 105
City of Chula Vista
Proposed Budget FY 2023106
successor Agency And Housing Funds → SUCCESSOR AGENCY FUNDS RDA SUCCESSOR AGENCY FUND (318)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services (2,199) 13,280 6,000 6,000
Other Expenses 476,053 484,444 629,000 629,000
Transfers Out 3,756,668 2,796,337 2,795,754 2,800,912
Total Expenditures $ 4,230,522 $ 3,294,061 $ 3,430,754 $ 3,435,912 Revenues
Property Taxes (3,548,779) (2,722,850) (4,967,150) (4,967,150) Use of Money and Property (159,334) 25,174 - -
Total Revenues $ (3,708,113) $ (2,697,676) $ (4,967,150) $ (4,967,150) Net Program Expenditures $ 522,410 $ 596,385 $ (1,536,396) $ (1,531,238) City of Chula Vista
Proposed Budget FY 2023
successor Agency And Housing Funds → SUCCESSOR AGENCY FUNDS 107
DEBT SERVICE - SUCCESSOR AGENCY FUNDS (661 - 692)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 2,000 8,300 5,000 5,000
Other Expenses 918,444 852,484 2,788,600 2,793,400
Total Expenditures $ 920,444 $ 860,784 $ 2,793,600 $ 2,798,400
Revenues
Use of Money and Property (1,445) (14) - -
Transfers In (3,756,668) (2,796,337) (2,793,600) (2,798,401)
Total Revenues $ (3,758,113) $ (2,796,351) $ (2,793,600) $ (2,798,401)
Net Program Expenditures $ (2,837,669) $ (1,935,567) $ - $ (1)
DEBT SERVICE - SUCCESSOR AGENCY FUNDS (661 - 692)
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
666-2016 TARBs 920,444 860,784 2,793,600 2,798,400
Total Expenditures $ 920,444 $ 860,784 $ 2,793,600 $ 2,798,400
Revenues
666-2016 TARBs (2,808,207) (2,796,351) (2,793,600) (2,798,401) 692-Long-Term Advances DSF-RDA SA (949,906) - - -
Total Revenues $ (3,758,113) $ (2,796,351) $ (2,793,600) $ (2,798,401)
Net Program Expenditures $ (2,837,669) $ (1,935,567) $ - $ (1)
HOUSING
AUTHORITY FUNDS
City of Chula Vista
Proposed Budget FY 2023
successor Agency And Housing Funds → HOUSING AUTHORITY FUNDS 111
Housing Authority Funds
The Housing Authority was formed in 1993. A Housing Authority can provide tax-exempt bond financing, own and operate housing, and operate various housing programs. The Section 8 Housing Choice Voucher program, including public housing in Chula Vista, is operated by the County of San Diego Housing Authority. With the elimination of the City’s Redevelopment Agency in 2012, the Housing Authority assumed the housing functions of the former Redevelopment Agency, becoming a “Successor Housing Agency”. Housing Authority staff provides comprehensive housing services for the City including new affordable housing development and program administration.
The Chula Vista Housing Authority fund is the clearinghouse for all housing related staff activity. Included in this fund are personnel expenses which are reimbursed by various funding sources such as the US Department of Housing and Urban Development Grant Funds and Low/Moderate Income Housing Funds. The Housing Fund will receive funds for staff time reimbursements for managing the City’s Affordable Housing projects and programs, administering State and Federal Grant Programs, and for monitoring bond covenants for multifamily housing revenue bonds issued by the City’s Housing Authority. The Housing Authority focuses on the development of sustainable neighborhoods through investments in and administration of programs that seek to improve, preserve, and increase the supply of affordable housing in Chula Vista and serve low income residents such as:
■ Long-range planning of housing goals and annual monitoring of Housing Element goals ■ Predevelopment financing
■ Financing and assistance in the production of affordable rental housing through new construction and acquisition/ rehabilitation
■ Rehabilitation grants and loans for small owner-occupied and rental properties ■ Providing rental assistance
■ Expanding home ownership opportunities for first-time homebuyers ■ Assistance to homeless shelter/service providers
■ Overseeing contracts with social service agencies for the provision of services to low/moderate income residents ■ Developing and implementing policies and programs related to affordable housing Fund Descriptions
Operating Funds
■ Fund 313: Chula Vista Housing Authority
The Chula Vista Housing Authority Fund accounts for all housing related activities funded through the Low/ Moderate Income Housing Fund and those eligible for reimbursement such as the U.S. Department of Housing and Urban Development Block Grant Funds.
■ Fund 319: Successor Agency Housing Fund
The City’s Housing Authority became the Successor Housing Agency. This fund accounts for all assets (except fund balance) originally held by the Low and Moderate Income Housing fund and will account for activities similar to the Low and Moderate Income Housing program. The fund revenues are not discretionary and must be used for the production of affordable housing�
City of Chula Vista
Proposed Budget FY 2023112
successor Agency And Housing Funds → HOUSING AUTHORITY FUNDS Revenues
Below is a summary of fiscal year 2023 changes by category:
The table provides a comparison of the fiscal year 2022 Adopted Budget to the fiscal year 2023 Proposed Budget revenues. The table does not reflect the revenue budget of the debt service funds which are reflected in the debt service section of the budget document.
Housing Authority Operating Fund Revenues
Category
Funds
313/319
FY 2022
Adopted
Funds
313/319
FY 2023
Proposed Change % Change
Use of Money and Property $ 215,000 $ 215,000 $ - -%
Charges for Services $ 150,000 $ 150,000 $ - -%
Other Revenue $ 900,323 $ 902,407 $ 2,084 0.2%
Transfers In $ - $ 3,000 $ 3,000 -%
Total Revenues $ 1,265,323 $ 1,270,407 $ 5,084 0.4%
Expenditures
Expenditure changes for fiscal year 2023 for the Housing Authority are summarized below:
The table below provides a comparison of the fiscal year 2022 Adopted Budget to fiscal year 2023 Proposed Budget.
The table does not reflect the debt service expenditure budget which is discussed in the debt service section of this document�
Successor Housing Agency Operating Fund Expenditures
Category
Funds
313/319
FY 2022
Adopted
Funds
313/319
FY 2023
Proposed Change % Change
Personnel Services $ 695,856 $ 957,711 $ 261,855 37.6% Supplies and Services $ 399,256 $ 393,700 $ (5,556) (1.4%) Other Expenses $ 2,481,000 $ 2,481,000 $ - -%
Other Capital $ 6,000 $ 6,000 $ - -%
Utilities $ 1,155 $ 662 $ (493) (42.7%)
Transfers Out $ 345,170 $ 380,127 $ 34,957 10.1%
Total Expenditures $ 3,928,437 $ 4,219,200 $ 290,763 7.4% City of Chula Vista
Proposed Budget FY 2023
successor Agency And Housing Funds → HOUSING AUTHORITY FUNDS 113
CHULA VISTA HOUSING AUTHORITY (313)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Services 599,026 710,267 695,856 957,711
Supplies and Services 128,572 196,476 341,356 335,800
Other Expenses 3,959 54,498 472,500 472,500
Utilities - - 1,155 662
Internal Service Charges 327 - - -
Transfers Out 254,697 272,697 338,901 370,269
Total Expenditures $ 986,581 $ 1,233,938 $ 1,849,768 $ 2,136,942 Revenues
Use of Money and Property (88,730) (161,209) - -
Revenue from Other Agencies - (36,387) - -
Charges for Services (190,592) (3,302,015) (150,000) (150,000) Other Revenue (628,553) (1,146,884) (645,323) (647,407) Transfers In - - - (3,000)
Total Revenues $ (907,875) $ (4,646,495) $ (795,323) $ (800,407) Net Program Expenditures $ 78,706 $ (3,412,557) $ 1,054,445 $ 1,336,535 City of Chula Vista
Proposed Budget FY 2023114
successor Agency And Housing Funds → HOUSING AUTHORITY FUNDS HOUSING SUCCESSOR AGENCY FUND (319)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 103,515 148,586 57,900 57,900
Other Expenses 415,217 1,366,374 2,008,500 2,008,500
Other Capital 2,475 2,475 6,000 6,000
Transfers Out - - 6,269 9,858
Total Expenditures $ 521,207 $ 1,517,435 $ 2,078,669 $ 2,082,258 Revenues
Use of Money and Property (555,335) (942,132) (215,000) (215,000) Charges for Services (10,017) (1,044) - -
Other Revenue (205,045) (1,334,234) (255,000) (255,000) Total Revenues $ (770,397) $ (2,277,410) $ (470,000) $ (470,000) Net Program Expenditures $ (249,190) $ (759,975) $ 1,608,669 $ 1,612,258
SEWER FUNDS
City of Chula Vista
Proposed Budget FY 2023 117
sewer Funds
Sewer Funds
The Sewer enterprise funds account for revenues and expenditures related to the City’s Sewer programs, including maintenance and expansion of the City’s conveyance system and payment of San Diego Metro wastewater treatment costs�
The City of Chula Vista provides wastewater conveyance and treatment services to approximately 50,000 billing accounts, including residential and non-residential uses. The wastewater generated by Chula Vista customers is collected and sent to treatment facilities in the South Bay and Point Loma through the City’s extensive sewer collection system, which consists of 13 pump stations and over 500 miles of sewer pipe. The San Diego Metropolitan Wastewater System (San Diego Metro) provides wastewater treatment services to the City of Chula Vista and most of the region per an agreement. The wastewater permit for the Point Loma Treatment Plant Advanced Primary requires a waiver which is renewed regularly. The last approved waiver application, submitted in 2015 to the Regional Water Quality Control Board (RWQCB) and the Environmental Protection Agency (EPA) who approved it in April 2018 with special conditions. This included the requirement to implement the Pure Water Program.
The 2005 Chula Vista Wastewater Master Plan (WWMP), which was updated in 2014, identifies a conservative planning level sewer generation rate of 230 gallons per EDU. The WWMP estimates the City’s ultimate sewer treatment capacity required for the currently planned build out condition will be 29.89 MGD. However, the treatment capacity requirement could be as low as 18.4 MGD. The reduction in flow can be attributed, in part, to lowered use due to the increase in the cost of water, a switch to consumption-based rates in 2004, combined with on-going water conservation efforts. The City’s buildout sewer capacity needs are projected to be between the WWMP and the current metered flow estimate. The Wastewater Engineering Section will continue to track water usage trends, changes in land use and population projections to validate current generation rates and project the ultimate need for the City. An update to the WWMP is planned for fiscal year 2023 which will include an evaluation of the projected build out sewer needs.
The following figure illustrates the City’s current trunk sewer network, which conveys flows to the San Diego Metro trunk sewer (shown in red). Some of the City’s sewer lines are used by the County of San Diego (County) and some of the County’s sewer pipelines are used by the City and coordinated through transportation agreements. The City has an existing transportation agreement with the County to use the Spring Valley Trunk sewer (shown in green).
City’s Current Trunk Sewer Network
Revenues
The Sewer Fund derives the majority of its revenue from various service charges that are collected from system users. This fund also derives revenues from other sources such as permit fees for new connections to the sewer system, interest earnings from investments, development impact fees, transfers from other funds designated to support Sewer fund operations. Other revenues include revenue reimbursements from other city funds and various service charges. With the approval of the sewer service charge increase approved at the April 26, 2022 public hearing, the revenues are expected to increase by about 4.5% in FY 2023 compared to FY 2022.
City of Chula Vista
Proposed Budget FY 2023118
sewer Funds
Sewer Service Revenue Fund (Fund 414) and the Sewerage Facilities Replacement Fund (Fund 428) are summarized in the following table:
Sewer Fund Revenues
Category
FY 2022
Adopted
FY 2023
Proposed Change % Change
Licenses and Permits $ 40,000 $ 40,000 $ - 0.00%
Use of Money & Property $ 657,726 $ 657,726 $ - 0.00%
Charges for Services $ 4 0,770,000 $ 4 1,770,000 $ 1,000,000 0.02% Other Revenue $ 5,000 $ 5,000 $ - 0.00%
Transfers In $ 150,000 $ 198,000 $ 48,000 0.32%
Total Revenues $ 41,622,726 $ 42,670,726 $ 1,048,000 0.03% Note: Revenue amounts include Sewer Operating Funds: 411, 413, 414, and 428. Note that Fund 430 is not included.
Expenditures
Sewer Fund operations and capital project programming contain no General Fund contributions. Sewer fund operations and capital programming costs are offset by fees paid by residential and non-residential users. In addition, other revenue sources generated within the Sewer Fund through normal operations that fund 42.0 permanent positions that are contained in the fiscal year 2023 Proposed Budget.
The City continues to focus on its Annual Sewer Rehabilitation Program, which ranges annually from $1,200,000 to $2,000,000 for the replacement and rehabilitation of sewer pipes, manholes, lift stations, access roads, and other sewer system components. The City utilizes standardized evaluation and ranking criteria to inspect and evaluate the condition of the entire system to prioritize sewer infrastructure for replacement or rehabilitation.
To ensure the future adequacy of the Sewer Funds, the City Council has adopted the sewer rate case study that set the sewer rates, which went into effect April 26, 2022 upon adoption and remains in effect through FY 2026. Previously, the rates had not changed since July 1, 2018 and with the adoption of the new rates, an increase was implemented on July 1, 2022. One issue of continued importance is the sewage treatment costs through the City of San Diego.
The recent permit required for treatment was renewed on the condition of implementation of a regional wastewater reuse program, Pure Water Program, which includes significant capital investments.
In fiscal year 2008 the City transitioned its Sewer funds from ‘special revenue’ funds to ‘enterprise’ funds. Enterprise funds may be used to report any activity for which a fee is charged to external users for goods or services and are appropriate in situations wherein there is either a legal requirement or policy decision to recover costs of providing services for an activity. This change complies with the Government Finance Officers Association (GFOA) recommended accounting structure, should the City decide to issue bonds for capital improvements solely guaranteed by sewer fees and charges in the future�
City staff expenditures incurred supporting wastewater system maintenance and operations are funded by the Sewer Funds through a combination of direct expenditures and inter-fund transfers. Positions 100% funded by Sewer Funds are budgeted directly in the Sewer Funds. The remaining support staff is budgeted in either the General or Development Services Funds. These position costs are partially offset via inter-fund transfers. All supplies, services and utilities budgets associated with supporting the wastewater system are also budgeted in the Sewer Service Fund in fiscal year 2023.
Capital Improvement Projects
The second highest commitment of CIP funding is for the Wastewater Management System (WMS). The appropriation for Wastewater projects is $480,000 which represents 0.91% of the adopted CIP budget. The capital projects are done through the use of enterprise funds coming from the Sewerage Facilities Replacement Fund.
Sewer Projects
City of Chula Vista
Proposed Budget FY 2023 119
sewer Funds
■ Projects to repair, renew and/or replace sewer pipe and manholes within the collection system is programmed at a cost of $480,000.
■ Sewer funded projects identified as part of the Building Management System include projects to relocate the pump station at the Police Facility ($210,000) and upgrade the pump station at City Hall ($92,000).
Sewer Fund expenditures are summarized in the table below:
Sewer Fund Expenditures
Category
FY 2022
Adopted
FY 2023
Proposed Change % Change
Personnel Services $ 4,298,727 $ 4,750,888 $ 452,161 10.5% Supplies and Services $ 2 8,636,854 $ 2 8,655,590 $ 18,736 0.1% Other Expenses $ 225,000 $ 225,000 $ - -%
Other Capital $ 1,393,473 $ 1,393,473 $ - -%
Utilities $ 331 $ 155 $ (176) (53.2%)
Internal Service Charges $ 320,075 $ 378,369 $ 58,294 18.2% Transfers Out $ 4,513,235 $ 4,092,987 $ (420,248) (9.3%) CIP Project Expenditures $ 2,754,000 $ 782,000 $ (1,972,000) (71.6%) Non-CIP Project Expenditures $ 64,600 $ 64,600 $ - -%
Total Expenditures $ 42,206,295 $ 40,343,062 $ (1,863,233) (4.4%) Note: Expenditure amounts include Sewer Operating Funds: 411, 413 414, and 428. Note that Fund 430 is not included.
Fund Descriptions
■ Fund 411: Sewer Income Fund
This fund is used to account for all revenues collected to recover the City’s costs incurred constructing the public wastewater system. The funds are collected from new properties receiving a permit to connect to the City’s wastewater collection system. The owner or person making the application for connection pays fees to the City as designated in the master fee schedule. Funds received are used for the acquisition, construction, reconstruction, maintenance and operation of sanitation or sewerage facilities, or to reimburse a subdivider or any person who has constructed sewer facilities benefiting other properties. The fund may also be used to reimburse the City for any expense incurred in connection with the construction and installation of any sewer facility including engineering work and acquisition of rights-of-way.
■ Fund 413: Trunk Sewer Capital Reserve Fund
The Trunk Sewer Capital Reserve Fund is used to account for the revenue derived from the sewer capacity charges or sewerage facility participation charges. The funds are collected from new properties or existing facilities to account for increases in sewer flow. Funds received may be used for the planning, design, or construction of sewerage collection or treatment or water reclamation purposes. ■ Fund 414: Sewer Service Revenue Fund
The Sewer Service Revenue Fund is used to account for monies collected from the monthly sewer service charge not going into the Sewer Facility Replacement Fund. Monies in this fund may be used for sewer related activities.
The primary use of these funds is the payment of the operations and maintenance of the system assets including City’s annual San Diego Metropolitan Sewer Capacity and Maintenance fees. It can also be used to meet capital and planning needs�
City of Chula Vista
Proposed Budget FY 2023120
sewer Funds
■ Fund 428: Sewer Facility Replacement Fund
A portion of the revenues derived from the monthly sewer service charge is deposited into the Sewerage Facilities Replacement Fund. Monies in this fund are used for the purpose of paying the cost of refurbishment and/o r replacement of deficient sewerage facilities including related evaluation, engineering, and utility modific ation costs�
■ Funds 430: Sewer Development Impact Fee Funds
These fees are levied against new development in specific areas of the City, based upon the sewer facility their project will impact. The monies collected are used to fund construction of public improvements designed t o increase the capacity of the subject facilities, allowing the City to maintain service levels with increased demand.
City of Chula Vista
Proposed Budget FY 2023 121
sewer Funds
SEWER FUNDS (411 - 428)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Services 4,469,275 4,163,589 4,298,727 4,750,888 Supplies and Services 2 7,282,969 2 8,046,278 2 8,636,854 2 8,655,590 Other Expenses 6,820,616 6,985,598 225,000 225,000
Other Capital 439,746 775,662 1,393,473 1,393,473
Utilities 130 174 331 155
Internal Service Charges 369,878 420,701 320,075 378,369 Transfers Out 3,298,837 3,430,696 4,513,235 4,092,987
CIP Project Expenditures (209,312) (2,529,823) 2,754,000 782,000 Non-CIP Project Expenditures - (240) 64,600 64,600
Total Expenditures $ 42,472,140 $ 41,292,634 $ 42,206,295 $ 40,343,062 Revenues
Licenses and Permits (48,390) (86,346) (40,000) (40,000) Use of Money and Property (5,235,157) (1,108,492) (657,726) (657,726) Revenue from Other Agencies (14,429) (13,504) - -
Charges for Services (4 4,751,310) (4 2,058,163) (4 0,770,000) (4 1,770,000) Other Revenue (174,878) (387,417) (5,000) (5,000)
Transfers In (150,000) (150,000) (150,000) (198,000)
Total Revenues $ (50,374,163) $ (43,803,923) $ (41,622,726) $ (42 ,670,726) Net Program Expenditures $ (7,902,023) $ (2,511,288) $ 583,569 $ (2,327,664) City of Chula Vista
Proposed Budget FY 2023122
sewer Funds
SEWER FUNDS (411 - 428)
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
411-Sewer Income 2,081 41,114 1,280 1,809
413-Trunk Sewer Capital Reserve 5,268,859 2,911,689 185,835 203,895 414-Sewer Service Revenue 3 6,815,184 3 7,864,775 3 9,107,486 3 9,194,714 428-Sewer Facility Replacement 386,016 475,057 2,911,694 942,644 Total Expenditures $ 42,472,140 $ 41,292,634 $ 42,206,295 $ 40,343,062 Revenues
411-Sewer Income (82,661) (10,394) - -
412-Special Sewer (10) (9) - -
413-Trunk Sewer Capital Reserve (6,255,628) (4,498,091) (3,606,000) (4,606,000) 414-Sewer Service Revenue (4 1,146,231) (3 7,173,281) (3 5,715,000) (3 5,763,000) 428-Sewer Facility Replacement (2,889,633) (2,122,148) (2,301,726) (2,301,726) Total Revenues $ (50,374,163) $ (43,803,923) $ (41,622,726) $ (42 ,670,726) Net Program Expenditures $ (7,902,023) $ (2,511,288) $ 583,569 $ (2,327,664) City of Chula Vista
Proposed Budget FY 2023 123
sewer Funds
SEWER DIF FUNDS (430)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 24,406 13,508 120,000 120,000 Other Expenses 485,638 425,172 569,490 552,490
Transfers Out - - 2,740 -
CIP Project Expenditures 744 - 1,353,000 -
Total Expenditures $ 510,788 $ 438,681 $ 2,045,230 $ 672,490
Revenues
Use of Money and Property (177,591) (8,165) - 17,000 Charges for Services (834,494) (594,707) (643,000) (643,000)
Total Revenues $ (1,012,085) $ (602,872) $ (643,000) $ (626,000)
Net Program Expenditures $ (501,297) $ (164,192) $ 1,402,230 $ 46,490
FLEET FUND
City of Chula Vista
Proposed Budget FY 2023 127
Fleet Fund
Fleet Fund
The Fleet Fund is an internal service fund, which like other internal service funds, is used to finance and account for goods, special activities, and services performed by one City department for other City departments on a cost reimbursement basis. The Fleet Management fund consists of two functions, Central Garage Operations and Equipment Replacement. Funds are collected on an annual basis through each affected department’s operating budget and deposited in the Fleet Management Fund.
The Central Garage Operations function maintains the City’s fleet of vehicles, both through City equipment mechanics and through contracts with local vendors for more specialized maintenance work, such as major transmission repairs. All City vehicles are maintained by the Central Garage, these vehicles include those associated with safety services, streets and sewers, parks and open space, building and housing and, the library. Services provided include maintenance and repair of the vehicles, vehicle fuel, and other specialized services not directly related to any single vehicle.
With the approval of Measure P , Fleet has been able to address the replacement of many older vehicles that had reached the end of their useful life. The replacement of the vehicles has generated new workload (ordering and outfitting vehicles) as vehicles had not been replaced at this rate in prior years; the new vehicles reduce maintenance costs and provide reliable vehicles for service delivery. Fleet staff is also working on an upgrade to the fleet management system software and the replacement of the fuel management system.
As part of the City’s goal to reduce greenhouse emissions, the City has a fleet of approximately 45 electric vehicles with the corresponding charging stations to support those vehicles. The electric vehicles help reduce maintenance costs while making a positive impact to the environment.
Revenues
Revenues in the Fleet Fund come directly from affected departments within the City through vehicle maintenance charges. These charges are based on the actual vehicles that reside within a department and include costs ranging from routine (oil changes, preventive maintenance) to major (transmission repair), as well as fuel costs.
Most vehicle replacement costs will be funded by Measure P sales tax revenues. Approximately $3.9 million is allocated in the fiscal year 2023 Proposed Budget for the replacement of public safety and non-public safety vehicles within the Measure P Fund.
For fiscal year 2023, the proposed revenue budget for the Fleet Fund is $5.1 million. The increase of revenues over the fiscal year 2022 Adopted Budget are due to an increase in the size of the fleet.
Fleet Fund Revenues
Category
FY 2022
Adopted
FY 2023
Proposed Change % Change
Charges for Services $ 85,000 $ 198,771 $ 113,771 133.8% Other Revenue $ 3,862,265 $ 4,562,265 $ 700,000 18.1% Transfers In $ 231,982 $ 322,760 $ 90,778 39.1%
Total Revenues $ 4,179,247 $ 5,083,796 $ 904,549 21.6%
City of Chula Vista
Proposed Budget FY 2023128
Fleet Fund
Expenditures
The Fleet fund’s expenditures include costs to maintain City vehicles, as well as repair and replace equipment (motor vehicles, mowers, generators, equipment trailers, etc.) throughout the City. As discussed in the revenue summary above, these costs are then allocated back to the affected departments based on several factors such as the number of vehicles/equipment, repair history, and fuel usage.
The fiscal year 2023 Proposed Budget for Fleet Management expenditures is $4.7 million. This amount includes funding for the necessary resources that will be required to sustain operations for service, repairs, and to fuel the City’s fleet in fiscal year 2023.
Fleet Fund Expenditures
Category
FY 2022
Adopted
FY 2023
Proposed Change % Change
Personnel Services $ 1,085,588 $ 1,256,595 $ 171,007 15.8% Supplies and Services $ 2,460,100 $ 3,160,100 $ 700,000 28.5% Other Expenses $ 400 $ 400 $ - -%
Utilities $ 131,090 $ 85,789 $ (45,301) (34.6%)
Internal Service Charges $ 21,979 $ 25,982 $ 4,003 18.2% Transfers Out $ 244,991 $ 131,001 $ (113,990) (46.5%) Total Expenditures $ 3,944,148 $ 4,659,867 $ 715,719 18.1% City of Chula Vista
Proposed Budget FY 2023 129
Fleet Fund
FLEET MANAGEMENT (391, 394)
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Services 656,071 1,152,707 1,085,588 1,256,595 Supplies and Services 2,336,678 2,388,925 2,460,100 3,160,100 Other Expenses 192,096 182,404 400 400
Other Capital 227,015 72,359 - -
Utilities 86,949 67,776 131,090 85,789
Internal Service Charges 43,305 34,503 21,979 25,982
Transfers Out 41,833 41,524 244,991 131,001
Total Expenditures $ 3,583,946 $ 3,940,198 $ 3,944,148 $ 4,659,867 Revenues
Use of Money and Property (520) (7,951) - -
Revenue from Other Agencies (185) (2,045) - -
Charges for Services (253,408) (137,751) (85,000) (198,771) Other Revenue (3,405,289) (3,564,989) (3,862,265) (4,562,265) Transfers In (218,942) (218,942) (231,982) (322,760)
Total Revenues $ (3,878,344) $ (3,931,678) $ (4,179,247) $ (5,083,796) Net Fund Activity $ (294,399) $ 8,520 $ (235,099) $ (423,929) City of Chula Vista
Proposed Budget FY 2023130
Fleet Fund
FLEET MANAGEMENT
Summary of Department Resources
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
391-Central Garage Fund 3,192,852 3,721,278 3,944,148 4,659,867 394-Vehicle Replacement Fund 391,094 218,921 - -
Total Expenditures $ 3,583,946 $ 3,940,198 $ 3,944,148 $ 4,659,867 Revenues
391-Central Garage Fund (3,659,402) (3,606,995) (3,947,265) (4,770,036) 394-Vehicle Replacement Fund (218,942) (324,683) (231,982) (313,760) Total Revenues $ (3,878,344) $ (3,931,678) $ (4,179,247) $ (5,083,796) Net Fund Activity $ (294,398) $ 8,520 $ (235,099) $ (423,929)
CAPITAL PROJECTS
FUNDS
City of Chula Vista
Proposed Budget FY 2023 133
Capital Projects Funds
Capital Project Funds
Capital Projects Funds account for resources used for the acquisition and construction of capital facilities by the City, with the exception of those assets financed by proprietary funds.
Assessment District Improvement Funds
These funds were established as depositories for monies received from issuance of bonds for various assessment districts. The monies are used to finance the construction of public works improvements in the related districts.
Included in this group are funds 501 through 518.
Development Impact Fees (DIF)
These funds were established as depositories for various development impact fees. The fees are levied against all new development in the City in order to pay for the construction or improvement of public facilities as a result of City growth. Included in this group are the following funds:
■ Fund 542: Drainage Development Impact Fee
This fee is levied against new development in specific areas of the City, based upon the drainage facility their project will generate an impact on. The monies collected are used to fund construction of public improvements designed to increase the capacity of the subject facilities, allowing the City to maintain service levels with increased demand�
■ Funds 560: Public Facilities Development Impact Fees
The Public Facilities Development Impact Fee (PFDIF) is levied against new development throughout the City to mitigate the impacts of growth on the City’s public services. The monies collected are used in the construction of new, and renovation of existing, public facilities.
■ Fund 580: Pedestrian Bridge DIF
The Otay Ranch Pedestrian Bridge DIF is levied against all new development in Otay Ranch Villages 1, 2, 5, 6, and 11 to fund the construction of pedestrian bridge improvements, as necessitated by growth in these villages. ■ Fund 590: Transportation Development Impact Fee
The Transportation Development Impact Fee (TDIF) is levied against all new development in the City to fund the construction of transportation improvements, as necessitated by growth in the City.
Other Transportation Funds
Included as a part of this group are the following:
■ Fund 723: Bicycle Facilities
This fund is a depository for local Transportation Development Act funds, Article 3.0, received from the County for bicycle related programs�
■ Fund 725: Industrial Development Authority
The Industrial Development Authority (IDA) is a conduit-issuer of bonds, formed in February 1982 (Ordinance 1970) by the City of Chula Vista City Council. The IDA enables bonds to be issued with a tax-exempt status, but does not pledge City funds to repay the bond issues. The City can issue and sell bonds to provide financial assistance that has a public benefit for the acquisition, construction and installation of facilities for industrial, commercial, business or public utility purposes.
■ Fund 735: Transportation Partnership
This fund is a depository for the revenues received from the State and Local Transportation Partnership Program.
Funds must be spent on street purposes�
City of Chula Vista
Proposed Budget FY 2023134
Capital Projects Funds
■ Fund 736: Other Transportation Programs
This fund accounts for other miscellaneous Federal and State transportation grants received by the City. ■ Fund 741: Proposition 1B Highway Safety
This fund is a depository for revenues received from the State government under Proposition 1B (The Highway Safety, Traffic Reduction, Air Quality, and Port Security Act), as approved by voters in the November 2006 general election� Funds must be spent on street purposes�
Miscellaneous Capital Improvement Program Funds
Included as part of this group are the following:
■ Fund 713: Capital Improvement Fund
The Capital Improvement Fund is used to account for general purpose capital projects funded primarily from General Fund. Funds are utilized to account for resources used for the acquisition and construction of capital facilities by the City�
■ Fund 715: Park Acquisition and Development (East)
This fund is a depository for fees collected from subdividers for the purpose of providing park and recreational facilities directly benefiting and serving the residents of the regulated subdivision east of the 805. These funds are collected pursuant to Chapter 17.10 of the Chula Vista Municipal Code, in accordance with authority granted by Section 66477 of the California Government Code.
■ Fund 716: Park Acquisition and Development (West)
This fund is a depository for fees collected from subdividers for the purpose of providing park and recreational facilities directly benefiting and serving the residents of the regulated subdivision west of the 805. These funds are collected pursuant to Chapter 17.10 of the Chula Vista Municipal Code, in accordance with authority granted by Section 66477 of the California Government Code.
■ Fund 717: Residential Construction Tax
This fund is a depository for fees levied for the construction, replacement, or conversion of all dwelling units within the City including hotels and motels, collected pursuant to Chapter 3.32 of the Chula Vista Municipal Code. ■ Fund 725: Industrial Development Authority
The Industrial Development Authority (IDA) is a conduit-issuer of bonds, formed in February 1982 (Ordinance 1970) by the City of Chula Vista City Council. The IDA enables bonds to be issued with a tax-exempt status, but does not pledge City funds to repay the bond issues. The City is able to issue and sell bonds to provide financial assistance that has a public benefit for the acquisition, construction and installation of facilities for industrial, commercial, business or public utility purposes.
City of Chula Vista
Proposed Budget FY 2023 135
Capital Projects Funds
ASSESSMENT DISTRICTS IMPROVEMENT FUNDS (507 - 518)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Other Expenses 954 885 - -
Total Expenditures $ 954 $ 885 $ - $ -
Revenues
Use of Money and Property (41,564) (5,672) - -
Other Revenue (2,395) (2,738) - -
Total Revenues $ (43,958) $ (8,410) $ - $ -
Net Fund Activity $ (43,004) $ (7,525) $ - $ -
City of Chula Vista
Proposed Budget FY 2023136
Capital Projects Funds
ASSESSMENT DISTRICTS IMPROVEMENT FUNDS (507 - 518)
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
511-OV Rd Fee Recovery District 954 885 - -
Total Expenditures $ 954 $ 885 $ - $ -
Revenues
507-Otay Valley Rd AD 90-2 Impvt (3,511) (459) - -
508-Assessment District 97-2 (156) (136) - -
511-OV Rd Fee Recovery District (37,909) (5,031) - -
512-EL Greens II AD 94-1 Imprvmnt 60 (2,738) - -
518-AD2005-1 Tobias Drive (2,442) (47) - -
Total Revenues $ (43,958) $ (8,410) $ - $ -
Net Fund Activity $ (43,004) $ (7,525) $ - $ -
City of Chula Vista
Proposed Budget FY 2023 137
Capital Projects Funds
DEVELOPMENT IMPACT FEES FUNDS
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 15,704 4,440 57,000 57,000
Other Expenses 1,216,519 921,344 1,925,733 1,919,433
Other Capital 118,125 128,459 - -
Transfers Out 5,344,920 5,214,073 5,218,847 5,249,187
CIP Project Expenditures 2,459,803 2,093,217 1,030,000 120,000 Non-CIP Project Expenditures - - 15,000 15,000
Total Expenditures $ 9,155,070 $ 8,361,533 $ 8,246,580 $ 7,360,620 Revenues
Use of Money and Property (2,595,967) (168,622) (180,000) (173,700) Charges for Services (8,822,525) (1 3,098,587) (1 3,922,000) (1 3,922,000) Other Revenue - (54,492) - -
Transfers In (151,045) - - -
Total Revenues $ (11,569,537) $ (13,321,702) $ (14,102,000) $ (14 ,095,700) Net Fund Activity $ (2,414,467) $ (4,960,169) $ (5,855,420) $ (6,735,080) City of Chula Vista
Proposed Budget FY 2023138
Capital Projects Funds
DEVELOPMENT IMPACT FEES FUNDS
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
542-Drainage DIF 42,069 105,323 12,357 13,291
560-Public Facilities DIF 7,363,445 6,344,098 6,561,410 6,559,607 580-Pedestrian Bridge DIFs 43,774 21,448 98,813 100,279 590-Transportation DIFs 1,705,782 1,890,664 1,574,000 687,443 Total Expenditures $ 9,155,070 $ 8,361,533 $ 8,246,580 $ 7,360,620 Revenues
542-Drainage DIF (151,583) (18,029) - -
560-Public Facilities DIF (7,351,768) (7,541,697) (9,188,000) (9,188,000) 580-Pedestrian Bridge DIFs (285,046) (267,275) (584,000) (584,000) 590-Transportation DIFs (3,781,140) (5,494,701) (4,330,000) (4,323,700) Total Revenues $ (11,569,537) $ (13,321,702) $ (14,102,000) $ (14 ,095,700) Net Fund Activity $ (2,414,467) $ (4,960,169) $ (5,855,420) $ (6,735,080) City of Chula Vista
Proposed Budget FY 2023 139
Capital Projects Funds
MISCELLANEOUS CIP FUNDS
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services - - 50,000 50,000
Other Expenses 261,356 346,019 260,000 256,500
Transfers Out 666,547 669,367 740,217 749,759
CIP Project Expenditures 1,790,791 1,271,583 847,041 1 1,809,940 Total Expenditures $ 2,718,694 $ 2,286,970 $ 1,897,258 $ 12,866,199 Revenues
Use of Money and Property (1,810,775) (207,532) (200,000) (196,500) Charges for Services (887,899) (1,785,400) (350,000) (350,000) Other Revenue (982,088) (881,594) (325,505) (325,505)
Transfers In (715,000) - (50,000) (1 1,750,000)
Total Revenues $ (4,395,761) $ (2,874,526) $ (925,505) $ (12 ,622,005) Net Fund Activity $ (1,677,067) $ (587,557) $ 971,753 $ 244,194 City of Chula Vista
Proposed Budget FY 2023140
Capital Projects Funds
MISCELLANEOUS CIP FUNDS
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
713-Capital Improvement Projects 1,793,143 1,272,526 1,308 1 1,701,434 715-Parkland Acquisition & DevFees 33,977 131,154 952,706 224,915 716-Western-Park Acquisition & Dev 225,028 213,922 276,149 273,268 717-Residential Construction Tax 666,547 669,367 667,095 666,582 Total Expenditures $ 2,718,694 $ 2,286,970 $ 1,897,258 $ 12,866,199 Revenues
713-Capital Improvement Projects (1,656,557) (338,075) - (1 1,700,000) 715-Parkland Acquisition & DevFees (2,356,402) (1,094,375) (550,000) (546,500) 716-Western-Park Acquisition & Dev (179,646) (910,967) (50,000) (50,000) 717-Residential Construction Tax (203,156) (531,109) (325,505) (325,505) Total Revenues $ (4,395,761) $ (2,874,526) $ (925,505) $ (12 ,622,005) Net Fund Activity $ (1,677,067) $ (587,557) $ 971,753 $ 244,194 City of Chula Vista
Proposed Budget FY 2023 141
Capital Projects Funds
OTHER TRANSPORTATION FUNDS
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
CIP Project Expenditures 2,276,137 3,243,327 227,500 -
Total Expenditures $ 2,276,137 $ 3,243,327 $ 227,500 $ - Revenues
Use of Money and Property (25) (21) - -
Revenue from Other Agencies (2,081,878) (3,267,979) (227,500) - Transfers In - (960) - -
Total Revenues $ (2,081,903) $ (3,268,960) $ (227,500) $ - Net Fund Activity $ 194,234 $ (25,633) $ - $ -
City of Chula Vista
Proposed Budget FY 2023142
Capital Projects Funds
OTHER TRANSPORTATION FUNDS
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
736-Other Transportation Program 2,276,137 3,243,327 227,500 - Total Expenditures $ 2,276,137 $ 3,243,327 $ 227,500 $ - Revenues
735-Transportation Partnership (2) (2) - -
736-Other Transportation Program (2,081,878) (3,268,939) (227,500) - 741-Prop 1B Highway Safety (21) (18) - -
Total Revenues $ (2,081,901) $ (3,268,959) $ (227,500) $ - Net Fund Activity $ 194,236 $ (25,632) $ - $ -
DEBT SERVICE FUNDS
City of Chula Vista
Proposed Budget FY 2023
Debt Service Funds
The debt service requirement for the City, Public Financing Authority and Municipal Financing Authority is $37.1 million for fiscal year 2023. Successor Agency to the Redevelopment Agency debt is reported in the “Debt Administration” section of the budget. The $37.1 million budgeted for debt service funds is the required payments for the debt per the amortization schedules; however, the amounts budgeted or actually paid are usually less due to funds available with the trustee as a result of interest earnings or excess cash in the various debt service funds that reduce the required cash outlay budgeted for the annual payment of the debt.
Debt service payments are made from various City funds in accordance with the legal documents governing each borrowing. Present debt is in the form of Certificates of Participation, Lease Revenue Bonds, Pension Obligation Bonds, Long Term Notes and Lease-Purchase Obligations. Debt has been issued by the City to pay all of the City’s currently unamortized, unfunded accrued actuarial liability to CalPERS and to finance a wide variety of projects, including the construction of the Public Works Center, the Police Facility, parking facilities, refurbishment of the Chula Vista Shopping Mall, property acquisitions, building remodeling, equipment and software acquisition.
Annual debt service costs are funded by the General Fund and Public Facilities Development Impact Fee Fund.
Debt Service – City Fund
Debt Service for City Fund accounts for the activities of the City’s bonds (not issued by the CV Public Financing Authority or the CV Municipal Financing Authority), notes and capital leases. Debt service expenditures for the City Fund are approximately $17.2 million offset by revenues of $19.7 million. To follow is a brief description of the City’s debt service funds.
■ Fund 442: CDBG Section 108 Loan
In June of 2008, the City received a loan of $9.5 million from the U.S. Department of Housing and Urban Development (HUD), under the Section 108 program. These funds will be repaid with a portion of the City’s annual CDBG allocation, over the next 20 years. The funds will be used for the ‘Castle Park Infrastructure Project’. The Section 108 loan is an ‘advance’ of future CDBG entitlement funds, and, as such, is repaid with a portion of the City’s annual entitlement.
On November 27, 2018, the City received notice from HUD regarding the opportunity to refinance the existing loan with a lower interest rate. On December 6, 2018, the City notified HUD of its election to redeem the current note.
The City signed the agreement for the refinancing on January 23, 2019. This refinancing resulted in cost savings to the City from lower interest rates received during the remaining life of the loan. ■ Fund 451: Long-Term Debt City of Chula Vista
In February of 2021, the City issued the 2021 Pension Obligation Bonds in the amount of $350,025,000 to pay off all of the Miscellaneous and Safety plans Unfunded Actuarial Liability (UAL) based on the CALPERS Actuarial Valuation as of June 30, 2019. The source of repayment is from the General Fund and other City funds over the remaining life of the bonds. The term of the bonds is through calendar year 2045. Future pension liabilities will be addressed by the City’s Section 115 Trust that has been specifically established for future pension related liabilities.
■ Fund 452: Capital Leases
This fund was established to account for the lease/purchase of the Fire Department’s apparatuses, the Police Department’s Mobile Data Computers, and Energy Conservation equipment.
In December 2012, the City entered into a lease purchase agreement with Bank of America to purchase certain energy conservation equipment. The agreement would bridge the financial gap between the Municipal Streetlight Retrofit Project capital costs and the available rebates for energy conservation equipment.
In November 2015, the City entered into a lease purchase agreement with PNC Equipment Finance for the acquisition of two Pierce Arrow XT Triple Combination Pumper/Fire Engines. In 2018, it was decided that this lease would be paid out of the revenues from the newly adopted tax increase known as Measure P . debt service Funds
145
City of Chula Vista
Proposed Budget FY 2023146
debt service Funds
In August 2016, the City entered into a lease purchase agreement with JP Morgan Chase Bank, N.A. for the acquisition of one Pierce Fire Engine. In 2018, it was decided that this lease would be paid out of the revenues from the newly adopted tax increase known as Measure P .
In October 2019, the City entered into a Capital Lease Agreement with DELL Financial Services for 120 Mobile Data Computers.
■ Fund 453: Energy Loan Repayment
This fund accumulates payment of principal and interest on a loan obtained through the California Energy Commission to fund various energy conservation capital projects.
On July 23, 2013, the City Council authorized a 16-year lease purchase agreement with Bank of America to fund various solar energy projects for City facilities. The original amount of the loan was $2,121,500 and will be repaid through future energy savings.
Debt Service – Chula Vista Public Financing Authority
The Chula Vista Public Financing Authority (PFA) formed in April 1995 to provide for financing of acquisition, construction and improvement of public capital improvements. The PFA has been used to issue Certificates of Participation on behalf of the City�
Debt service expenditures for the PFA are approximately $6.8 million with offsetting revenues of $6.8 million. To follow is a brief description of the Chula Vista PFA - debt service funds. ■ Fund 472: 2004 Certificates of Participation – Civic Center Project – Phase I In August 2004, the Public Financing Authority issued the 2004 COP in the amount of $37,240,000 to finance the construction and equipping of certain improvements to the Civic Center complex and to provide funds for infrastructure improvements in western Chula Vista. The source of repayment of the certificates is the lease payments to be made by the General Fund and PFDIF to the Public Financing Authority. The 2004 COPs were refunded in September 2015.
■ Fund 473: 2006 Certificates of Participation – Civic Center Project – Phase II In March 2006, the Public Financing Authority issued the 2006 COP in the amount of $20,325,000 to finance the construction and equipping of additional improvements to the Civic Center complex and for the renovation of the City’s Nature Center. The 2006 COPs were refunded in July 2016. ■ Fund 474: 2010 COP Refinance – Corporation Yard and Civic Center Phase III) In February 2010, the Public Financing Authority issued the 2010 COP in the amount of $29,355,000 to refinance the outstanding $15,640,000 principal balance of the 2000 Certificate of Participation and to finance certain capital improvement projects. The source of repayment of the certificates is the lease payments to be made by the General Fund and PFDIF to the Public Financing Authority. The 2010 COPs were refunded in July 2016. ■ Fund 475: 2014 Refunding Certificates of Participation In March 2014, the Public Financing Authority issued the 2014 COP in the amount of $45,920,000 to refinance the outstanding principal balance of the 2002 Certificates of Participation. The source of repayment of the certificates is the lease payments to be made by the General Fund and PFDIF to the Public Financing Authority.
The term of the certificates is through calendar year 2032. ■ Fund 476: 2015 Refunding Certificates of Participation In September 2015, the Public Financing Authority issued the 2015 COP in the amount of $34,330,000 to refinance the outstanding principal balance of the 2004 Certificates of Participation and to refinance part of the outstanding principal balance of the 2006 Certificates of Participation. The source of repayment of the certificates is the lease payments to be made by General Fund and PFDIF to the Public Financing Authority. The term of the certificates is through calendar year 2034�
■ Fund 477: 2016 Refunding Certificates of Participation City of Chula Vista
Proposed Budget FY 2023 147
debt service Funds
In July 2016, the Public Financing Authority issued the 2016 COP in the amount of $8,600,000 to refinance the outstanding principal balance of the 2006 Certificates of Participation. The source of repayment of the certificates is the lease payments to be made by General Fund and PFDIF to the Public Financing Authority. The term of the certificates is through calendar year 2036.
Debt Service – Chula Vista Municipal Financing Authority The Chula Vista Municipal Financing Authority (MFA) formed in June 2013 to provide for financing or refinancing for the acquisition, construction and improvement of public capital improvements. The MFA has been used to issue Lease Revenue Refunding Bonds on behalf of the City.
Debt service expenditures for the MFA are approximately $10.6 million with offsetting revenues of $10.6 million. To follow is a brief description of the Chula Vista MFA debt service funds. ■ Fund 478: 2016 Lease Revenue Refunding Bonds
In July 2016, the Municipal Financing Authority issued the 2016 LRRB in the amount of $25,885,000 to refinance the outstanding principal balance of the 2010 Certificates of Participation. The source of repayment of the LRRBs is the lease payments to be made by General Fund and PFDIF to the Municipal Financing Authority. The term of the lease is through calendar year 2033
■ Fund 479: Lease Revenue Bonds Series 2017A & Series 2017B In December 2017, the Municipal Financing Authority issued the 2017 LRB Series A in the amount of $12,045,000 and the 2017 LRB Series B in the amount of $1,085,000 to finance photovoltaic energy systems at various City facilities. The source of repayment of the LRB is the lease payments to be made by General Fund to the Municipal Financing Authority. The term of the Series 2017A lease is through calendar year 2048 and the term of the Series 2017B lease is through calendar year 2028.
■ Fund 480: 2017 Lease Revenue Bonds Series
In July 2017, the Municipal Financing Authority issued the 2017 Lease Revenue Bonds in the amount of $61,355,000 under Fund 220 to finance critical City infrastructure, facilities, and equipment. The source of repayment of the 2017 Lease Revenue Bonds is revenue generated from the citizen-approved Measure P Sales tax. The term of the issuance is through calendar year 2027. Fund 220 is reported under the General column of the financial statements. In Fiscal Year 2022, fund 480 was created to report the bond-related activity under the Municipal Financing Authority column of the financial statements.
City of Chula Vista
Proposed Budget FY 2023148
debt service Funds
DEBT SERVICE – CITY FUNDS (442 - 453)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Services - 306,89 4,800 - -
Supplies and Services - - - 5,000
Other Expenses 1,415,660 2,53 1,732 1 7,970,329 1 7,244,498 Total Expenditures $ 1,415,660 $ 309,426,531 $ 17,970,329 $ 17,249,498 Revenues
Use of Money and Property (3,561) (558) - -
Other Revenue (29,585) (308,50 0,099) (276,300) (270,700) Transfers In (1,386,215) (1,40 7,706) (1 7,707,628) (1 6,992,397) Total Revenues $ (1,419,361) $ (309,908,363) $ (17,983,928) $ (17 ,263,097) Net Fund Activity $ (3,701) $ (481,832) $ (13,599) $ (13,599) City of Chula Vista
Proposed Budget FY 2023 149
debt service Funds
DEBT SERVICE – CITY FUNDS (442 - 453)
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
442-CDBG Section 108 Loan 596,563 63 3,650 644,747 657,214 451-Long Term Debt - City of CV - 307,99 5,151 1 6,287,164 1 5,741,641 452-Equipment Lease Fund 331,842 30 8,268 546,771 540,818 453-Energy Conservation Loans 487,255 48 9,462 491,647 309,825 Total Expenditures $ 1,415,660 $ 309,426,531 $ 17,970,329 $ 17,249,498 Revenues
442-CDBG Section 108 Loan (596,563) (63 3,650) (644,747) (657,214) 451-Long Term Debt - City of CV - (308,47 6,104) (1 6,287,164) (1 5,741,641) 452-Equipment Lease Fund (335,543) (30 8,538) (302,371) (296,418) 453-Energy Conservation Loans (487,255) (49 0,071) (749,646) (567,824) Total Revenues $ (1,419,361) $ (309,908,363) $ (17,983,928) $ (17 ,263,097) Net Fund Activity $ (3,701) $ (481,832) $ (13,599) $ (13,599) City of Chula Vista
Proposed Budget FY 2023150
debt service Funds
DEBT SERVICE – PUBLIC & MUNICIPAL FINANCING AUTHORITIES (472 - 480) Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 11,840 95,076 25,003 36,255
Other Expenses 9,585,250 9,594,850 9,613,237 1 7,444,320 Total Expenditures $ 9,597,090 $ 9,689,926 $ 9,638,240 $ 17,480,575 Revenues
Use of Money and Property (108,450) (21,172) - -
Other Revenue (317,252) (318,145) (315,200) (246,000)
Transfers In (9,273,347) (9,366,881) (9,323,040) (1 7,234,575) Total Revenues $ (9,699,049) $ (9,706,198) $ (9,638,240) $ (17 ,480,575) Net Fund Activity $ (101,959) $ (16,272) $ - $ -
City of Chula Vista
Proposed Budget FY 2023 151
debt service Funds
DEBT SERVICE – PUBLIC & MUNICIPAL FINANCING AUTHORITIES (472 - 480) Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
475-2014 COP Refunding 3,600,706 3,612,331 3,608,832 3,611,082 476-2015 Refunding COP 2,926,103 2,935,013 2,926,018 2,923,768 477-2016 Ref COP Civic Ctr/Nature 284,550 290,850 287,551 287,551 478-2016 LRRB PFDIF/COP 2,152,175 2,157,375 2,147,675 2,149,276 479-2017 CREBs LRBs 633,556 694,358 668,164 681,646
480-2017 Measure P LRBs - - - 7,827,252
Total Expenditures $ 9,597,090 $ 9,689,926 $ 9,638,240 $ 17,480,575 Revenues
475-2014 COP Refunding (3,638,718) (3,616,507) (3,608,832) (3,611,082) 476-2015 Refunding COP (2,970,860) (2,945,173) (2,926,018) (2,923,768) 477-2016 Ref COP Civic Ctr/Nature (305,363) (292,483) (287,551) (287,551) 478-2016 LRRB PFDIF/COP (2,150,656) (2,157,678) (2,147,675) (2,149,276) 479-2017 CREBs LRBs (633,453) (694,357) (668,164) (681,646) 480-2017 Measure P LRBs - - - (7,827,252)
Total Revenues $ (9,699,049) $ (9,706,198) $ (9,638,240) $ (17 ,480,575) Net Fund Activity $ (101,959) $ (16,272) $ - $ -
OTHER FUNDS
City of Chula Vista
Proposed Budget FY 2023 155
other Funds
Other Funds
The funds included in this section include miscellaneous Special Revenue and Internal Service funds. Special Revenue Funds are used to account for proceeds derived from various revenue sources, which are legally restricted to expenditures for specific purposes. Internal Service Funds are used to finance and account for goods, special activities, and services performed by one City department for other City departments on a cost reimbursement basis.
Internal Service Funds account for the activities of worker’s compensation, insurance, and technology replacement.
To follow is a brief description of special revenue funds.
Transportation Funds
Included in this group are the following funds:
■ Fund 221: Gas Tax
This fund accounts for the receipt and expenditure of all monies received from the State under Street and Highway Code Sections 2103, 2105, 2106, 2107, 2107.5, and the Road Repair and Accountability Act of 2017 (Senate Bill 1). The allocations must be spent for street maintenance or construction and a limited amount for engineering.
Historically, these monies were deemed highly restrictive insofar as expenditure, but with adoption of AB1502 effective January 1, 1978 most of the money can be used for any street purpose. ■ Fund 227: Transportation Sales Tax
This fund was established to account for the receipt and disbursement of all transportation sales tax (TransNet) revenues for the City. In November 1987, San Diego County voters first approved the Transportation Program (TransNet). In November of 2004, voters approved a 40-year extension of the program, which funds transportation improvements throughout the region via a half-cent local sales tax. The City’s allocation of regional funds is based upon population and the number of local street and road miles maintained by the City� Parking Funds
Included as part of this group are the following funds:
■ Fund 241: Parking Meter
Parking Meter Fund revenues are generated through two sources: coin deposits from parking meters located in the downtown area, and parking citation payments for expired meter violations. These funds pay for the coin collection and maintenance of the meters, the parking enforcement staff that monitors the downtown area, and general upkeep and signage of the downtown parking lots. ■ Fund 243: Town Center I Parking
This fund is used to account for revenues from an in-lieu parking fee. This in-lieu parking fee applies to any developer of a new commercial building or addition to an existing commercial building within the Downt own Parking District. Use of monies in this fund is restricted to the purchase or development of parking sites.
Public Safety Funds
Included in this group are the following funds:
■ Fund 245: Traffic Safety
This fund is a depository for all monies derived from vehicle code fines, excluding parking violations. The fines are collected through the County court system and remitted to the City monthly. These monies may be expended only for traffic control devices and equipment and maintenance thereof or for the maintenance, improvement or construction of public streets�
City of Chula Vista
Proposed Budget FY 2023156
other Funds
Library/Cultural Arts Funds
Included in this group are the following funds:
■ Fund 267: Permanent Endowments Fund
The Permanent Endowments Fund was established from a contribution from Gayle McCandliss in 1991 shortly after she passed away. Consistent with her wishes, it was established as a perpetual fund to recognize and provide monetary support or recognition to individuals or groups who make substantial contributions to the arts in the City of Chula Vista�
Sundry Grant & Miscellaneous Funds
Included as part of this group are the following funds:
■ Fund 223: Telephone Users Tax (TUT) Common Fund
This fund is used to account for funds in accordance with a 2014 settlement agreement that resolved a class action lawsuit challenging the City’s collection of Telephone Users’ Taxes from wireless customers. ■ Fund 268: American Rescue Plan Act of 2021
This fund is used to account for federal funds under the American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Funds program.
■ Fund 269: Other Grant Fund
The Other Grants Fund was established to account for all grants other than Federal and State grants such as:
San Diego Neighborhood Reinvestment Program and Be the Change grants. ■ Fund 270: Mobile Home Rent Review Program Fund
This fund is a depository for monies collected for the Mobile Home Administrative Fee. This fee was established in July 2011 to ensure a consistent funding source for administration and implementation of Chula Vista Municipal Code 9.50 – Mobile Home Park Space Rent Review.
■ Fund 271: Local Grants
This fund was established to account for the receipt and disbursement of local grant funds received by the City (non-Federal or State Grants).
■ Fund 272: Federal Grants Fund
This fund was established to account for the receipt and disbursement of all Federal Grants received by the City. ■ Fund 273: State Grants Fund
This fund was established to account for the receipt and disbursement of all State Grants received by the City (excluding Recreation related grants).
Environmental Services and Conservation Funds
Included as part of this group are the following funds:
■ Fund 282: Environmental Services
The Environmental Services fund is a depository for revenue that is generated primarily by a 5% surcharge (AB 939 fees) applied to the refuse rates for residential and commercial customers. The surcharge is authorized by the State to recover the costs of developing and implementing source reduction, recycling, and composting programs that are implemented to meet the State mandate to divert 50% of all waste generated annually in the City from landfills. The fund also includes two annual flat fees paid by the franchise hauler under the franchise agreement to cover litter container costs and to support the programs public education and enforcement service costs.
City of Chula Vista
Proposed Budget FY 2023 157
other Funds
Storm Drain Fund
Storm Drain Revenue (Fund 301) – In accordance with Chapter 14.16 of the Chula Vista Municipal Code all proceeds of the storm drain fee are deposited into the Storm Drain Revenue Fund. Monies in this fund may only be used for storm drain purposes. The monthly storm drain service charge is included on the sewer bill.
Community Development Block Grant Housing Program Fund
The overall CDBG entitlement funds are now budgeted in Fund 272 – Federal Grants. ■ 311: CDBG Housing Program
These funds are depositories of grant entitlement monies received from the Department of Housing and Urban Development for the Housing Program. The purpose of these monies is for community development projects; eligible activities include those that:
● Benefit low and moderate income people.
● Eliminate substandard housing and blight�
● Alleviate conditions posing a serious health and/or safety hazard.
Open Space District Funds
These funds are a depository for all monies received for all flat rate property tax assessments levied against benefiting property owners for all maintenance of open space areas. Included in this group are funds 342 through 389.
The total assessment amount for each Open Space District is calculated each year based upon the cost of providing services within the district. This assessment rate is limited to the prior year’s amount, increased by the lesser of two local indexes. In recent years the indexed increases were not effectively keeping pace with the actual costs of providing these services to the property owners. In fiscal year 2007-08 staff went through the Proposition 218 process on seven districts/zones, in order to bring revenues in line with actual maintenance costs. Only one of the seven districts were approved for an increase in assessment. As a result, a concentrated effort has been made to reduce expenditures within available resources.
Miscellaneous Special Revenue Funds
Included in this grouping are the following fund:
■ Fund 316: Public Educational & Government Fee Fund
This fund accounts for funds received through State Video Franchise Fees to support Public, Education, and Governmental (PEG) access channel facilities. These funds are restricted. The funds will be used to replace presentation and broadcasting equipment.
Internal Service Funds
Included as part of this group are the following funds:
■ Fund 234: Advanced Life Support (ALS) Fund
This fund accounts for the receipt of pass-through revenue from ambulance services to fund the First Responder Advanced Life Support program.
■ Fund 341: Public Liability Trust Fund
This fund is a depository for contributions made from the General Fund to provide an appropriate reserve level to pay for uninsured and deductibles for public liability losses. The City is self-insured for amounts up to $250,000 per claim�
■ Fund 393: Technology Replacement Fund
City of Chula Vista
Proposed Budget FY 2023158
other Funds
The Technology Replacement Fund is an internal service function that provides for the replacement of computers and related technology equipment. Funds from departments’ operating budgets are transferred to the Technology Replacement Fund for future replacement of equipment included in the program. Due to economic reasons, the program has not been funded for several years. Computer replacement has been included in various funds based on available resources.
■ Fund 394: Vehicle Replacement Fund
The Vehicle Replacement Fund was established to set aside funds for the purchase and/or replacement of vehicles.
■ Fund 398: Workers Compensation
This fund is a depository for contributions made from all funds, which have personnel allocated to them, to pay for annual costs related to workers’ compensation liabilities including the provision of an appropriate reserve to pay uninsured claims costs� The City is self-insured for amounts up to $1�0 million per claim� The amount of the reserve and the required annual transfer is determined by the Director of Finance, based on experience and consultation with the Risk Manager.
Other Enterprise Funds
Included as part of this group are the following funds:
■ Fund 405: City Jail
This fund is used to account for revenues and expenditures related to the operation of the City Jail. ■ Fund 406: Chula Vista Municipal Golf Course
This fund is used to account for revenues and expenditures related to the operation of the Chula Vista Municipal Golf Course�
■ Fund 407: Living Coast Discovery Center
This account is to track revenues and expenses related to the Living Coast Discovery Center. ■ Fund 409: Chula Vista Elite Athlete Training Center
This fund accounts for the revenues and expenditures related to the management of the Chula Vista Elite Athlete Training Center�
■ Fund 410: Transport Enterprise
This fund accounts for the revenues and expenditures related to the management of the Fire Department’s Transport Program�
CV Bayfront Finance Authority
Fund 693 is a Custodial Fund to account for contractual commitments with the Port of San Diego, RIDA Chula Vista LLC, and the City of Chula Vista related to the development of a destination resort hotel and convention center project on the Chula Vista Bayfront�
Section 115 Trust
Fund 340 is an irrevocable trust that is an Internal Revenue Service (IRS) approved program for Other Pension Employment Benefits (OPEB) to cover the following: repayment of future CalPERS unfunded liability in part or whole; establishment of an OPEB reserve fund; to pay off any outstanding Pension Obligation Bonds; and any other unanticipated pension related costs or charges�
City of Chula Vista
Proposed Budget FY 2023 159
other Funds
OTHER FUNDS – TRANSPORTATION FUNDS (221, 227)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Services 154,740 215,500 215,514 241,201
Other Expenses 1,796 12,834 2,779 -
Other Capital 309,906 161,503 - -
Internal Service Charges - - 5,053 5,973
Transfers Out 4,337,736 4,338,696 4,442,977 4,594,140
CIP Project Expenditures 7,617,749 16,378,389 14,956,088 18,659,565 Non-CIP Project Expenditures 3,261 30,170 - -
Total Expenditures $ 12,425,187 $ 21,137,092 $ 19,622,411 $ 23,500,879 Revenues
Use of Money and Property (178,471) (369,518) - -
Revenue from Other Agencies (15,196,696) (11,629,502) (12,094,824) (14,261,679) Charges for Services (428) - - -
Other Revenue (4,029,069) (6,883,741) (6,673,500) (6,673,500) Transfers In - - - (2,000)
Total Revenues $ (19,404,664) $ (18,882,761) $ (18,768,324) $ (20,937,179) Net Fund Activity $ (6,979,476) $ 2,254,331 $ 854,087 $ 2,563,700 City of Chula Vista
Proposed Budget FY 2023160
other Funds
OTHER FUNDS – TRANSPORTATION FUNDS (221, 227)
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
221-Transportation Grants-Gas Tax 6,822,049 1 1,221,005 1 2,417,911 1 4,701,379 227-Transportation Sales Tax 5,603,139 9,916,087 7,204,500 8,799,500 Total Expenditures $ 12,425,187 $ 21,137,092 $ 19,622,411 $ 23,500,879 Revenues
221-Transportation Grants-Gas Tax (1 1,062,643) (1 1,389,484) (1 2,094,824) (1 4,263,679) 227-Transportation Sales Tax (8,342,021) (7,493,277) (6,673,500) (6,673,500) Total Revenues $ (19,404,664) $ (18,882,761) $ (18,768,324) $ (20 ,937,179) Net Fund Activity $ (6,979,476) $ 2,254,331 $ 854,087 $ 2,563,700 City of Chula Vista
Proposed Budget FY 2023 161
other Funds
OTHER FUNDS – PARKING FUNDS (241 - 243)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 248,060 356,484 360,700 360,700 Other Expenses 240,715 123,834 198,500 198,500
Utilities 17,451 35,840 13,070 28,454
Transfers Out - - 961 1,227
CIP Project Expenditures 120,948 462 - -
Total Expenditures $ 627,173 $ 516,621 $ 573,231 $ 588,881
Revenues
Licenses and Permits (27,081) (20,873) (25,000) (25,000) Fines, Forfeitures, Penalties (255,723) (142,067) (200,000) (200,000) Use of Money and Property (385,316) (220,474) (365,000) (365,000) Other Revenue (94,505) (8,050) - -
Total Revenues $ (762,624) $ (391,463) $ (590,000) $ (590,000)
Net Fund Activity $ (135,451) $ 125,157 $ (16,769) $ (1,119) City of Chula Vista
Proposed Budget FY 2023162
other Funds
OTHER FUNDS – PARKING FUNDS (241 - 243)
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
241-Parking Meter 627,173 516,621 573,231 588,881
Total Expenditures $ 627,173 $ 516,621 $ 573,231 $ 588,881
Revenues
241-Parking Meter (662,108) (382,458) (590,000) (590,000) 243-Town Center I Parking District (100,517) (9,006) - -
Total Revenues $ (762,624) $ (391,463) $ (590,000) $ (590,000)
Net Fund Activity $ (135,451) $ 125,157 $ (16,769) $ (1,119) City of Chula Vista
Proposed Budget FY 2023 163
other Funds
OTHER FUNDS – PUBLIC SAFETY FUNDS (245, 256)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 79,710 38,291 138,500 38,500 Other Expenses 344 335 - -
Other Capital 15,970 - - -
Transfers Out 399,140 399,140 399,140 399,140
Total Expenditures $ 495,164 $ 437,766 $ 537,640 $ 437,640
Revenues
Fines, Forfeitures, Penalties (394,774) (345,745) (437,640) (437,640) Use of Money and Property (15,079) 4,131 - -
Total Revenues $ (409,853) $ (341,614) $ (437,640) $ (437,640)
Net Fund Activity $ 85,311 $ 96,151 $ 100,000 $ -
OTHER FUNDS – PUBLIC SAFETY FUNDS (245, 256)
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
245-Traffic Safety 495,164 437,766 537,640 437,640
Total Expenditures $ 495,164 $ 437,766 $ 537,640 $ 437,640
Revenues
245-Traffic Safety (409,853) (342,012) (437,640) (437,640) 256-Asset Seizure - 398 - -
Total Revenues $ (409,853) $ (341,614) $ (437,640) $ (437,640)
Net Fund Activity $ 85,311 $ 96,151 $ 100,000 $ -
City of Chula Vista
Proposed Budget FY 2023164
other Funds
OTHER FUNDS – PERMANENT ENDOWMENTS FUND (267)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Revenues
Use of Money and Property (603) 88 - -
Total Revenues $ (603) $ 88 $ - $ -
Net Fund Activity $ (603) $ 88 $ - $ -
City of Chula Vista
Proposed Budget FY 2023 165
other Funds
OTHER FUNDS – SUNDRY GRANT & MISC FUNDS
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Services 6,473,328 6,944,836 6,304,173 7,055,705 Supplies and Services 2,180,556 2,167,020 2,775,822 2,256,800 Other Expenses 2,249,096 6,642,771 899,850 1,422,590 Other Capital 997,131 496,351 1,234,740 916,704 Utilities 1,229 912 10,660 4,653
Internal Service Charges 2,329 2,135 2,321 2,744 Transfers Out 2,209,287 2,049,493 2,421,662 19,363,711 CIP Project Expenditures 793,688 974,854 350,300 9,500,000 Non-CIP Project Expenditures 593,262 1,630,045 1,958,114 2,570,308
Total Expenditures $ 15,499,905 $ 20,908,416 $ 15,957,642 $ 43,093,215
Revenues
Use of Money and Property (140,596) (870,587) (113,000) (48,000) Revenue from Other Agencies (13,226,916) (18,760,530) (12,471,511) (40,094,223) Charges for Services (317,949) (267,400) (206,930) (206,930) Other Revenue (153,328) (907,612) (72,333) (72,333) Transfers In (130,234) (104,436) (63,959) (465,959)
Total Revenues $ (13,969,024) $ (20,910,564) $ (12,927,733) $ (40,887,445)
Net Fund Activity $ 1,530,881 $ (2,148) $ 3,029,909 $ 2,205,770 City of Chula Vista
Proposed Budget FY 2023166
other Funds
OTHER FUNDS – SUNDRY GRANT & MISC FUNDS
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
268-American Rescue Plan Act of 2021 - 30,357 - 28,024,962 269-Other Grants 1,242,732 710,037 102,333 102,333 270-Mobile Park Fee 49,661 32,259 65,000 65,000 271-Local Grants 109,423 125,654 261,948 297,296 272-Federal Grants 12,349,259 17,778,391 14,115,242 13,182,253 273-State Grants 1,748,830 2,231,718 1,413,119 1,421,371
Total Expenditures $ 15,499,905 $ 20,908,416 $ 15,957,642 $ 43,093,215
Revenues
223-Utility Tax Settlement (3,924) (513) - -
268-American Rescue Plan Act of 2021 - (394,686) - (28,767,625) 269-Other Grants (1,535,713) (933,346) (102,333) (102,333) 270-Mobile Park Fee (88,487) (28,356) (65,000) (65,000) 271-Local Grants (76,119) (134,148) (75,000) (75,000) 272-Federal Grants (10,739,032) (16,986,472) (11,642,803) (10,909,165) 273-State Grants (1,525,748) (2,433,042) (1,042,597) (968,322)
Total Revenues $ (13,969,024) $ (20,910,564) $ (12,927,733) $ (40,887,445)
Net Fund Activity $ 1,530,881 $ (2,148) $ 3,029,909 $ 2,205,770 City of Chula Vista
Proposed Budget FY 2023 167
other Funds
OTHER FUNDS – PUBLIC EDUCATIONAL & GOVT . FEE (316)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 1,498,513 518,338 270,000 319,500 Other Capital 4,424 4,424 270,000 270,000
Total Expenditures $ 1,502,937 $ 522,762 $ 540,000 $ 589,500
Revenues
Revenue from Other Agencies (643,775) (27) - -
Other Revenue (537,557) (592,593) (540,000) (540,000)
Total Revenues $ (1,181,332) $ (592,620) $ (540,000) $ (540,000)
Net Fund Activity $ 321,605 $ (69,858) $ - $ 49,500 City of Chula Vista
Proposed Budget FY 2023168
other Funds
OTHER FUNDS – ENVIRONMENTAL SERVICES (282)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Services 552,211 543,532 842,104 886,709
Supplies and Services 664,787 942,879 1,412,462 1,401,352 Other Expenses 155,623 103,431 110,351 110,351
Other Capital 29,219 21,914 4,600 4,600
Utilities 19,050 17,339 51,585 18,558
Internal Service Charges 9,060 8,453 7,331 8,666
Transfers Out 107,585 192,585 474,037 400,610
Non-CIP Project Expenditures - (19) - -
Total Expenditures $ 1,537,535 $ 1,830,113 $ 2,902,470 $ 2,830,846 Revenues
Revenue from Other Agencies (783) (177,118) - -
Charges for Services (1,449,100) (1,528,732) (1,416,799) (1,416,799) Other Revenue (350,272) (317,515) (139,726) (139,726)
Transfers In - - - (7,000)
Total Revenues $ (1,800,155) $ (2,023,365) $ (1,556,525) $ (1,563,525) Net Fund Activity $ (262,620) $ (193,251) $ 1,345,945 $ 1,267,321 City of Chula Vista
Proposed Budget FY 2023 169
other Funds
OTHER FUNDS – STORM DRAIN FUND (301)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 217,994 171,063 348,100 348,100 Other Expenses 1,285 1,876 - -
Utilities - - 840 -
Transfers Out - - - 128,284
Total Expenditures $ 219,279 $ 172,939 $ 348,940 $ 476,384
Revenues
Fines, Forfeitures, Penalties (200) (900) (5,000) (5,000) Use of Money and Property (50,020) (15,417) - -
Charges for Services (619,463) (589,446) (585,000) (585,000) Other Revenue (1,715) (4,495) - -
Total Revenues $ (671,398) $ (610,257) $ (590,000) $ (590,000)
Net Fund Activity $ (452,119) $ (437,318) $ (241,060) $ (113,616) City of Chula Vista
Proposed Budget FY 2023170
other Funds
OTHER FUNDS – INTERNAL SERVICE FUNDS
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Services 380,348 687,692 695,571 860,077 Supplies and Services 1,518,191 1,975,618 1,687,716 1,856,300 Other Expenses 3,155,066 3,470,647 4,378,082 4,529,269 Other Capital 48,578 - 193,469 193,469
Internal Service Charges 5,065 6,638 15,111 17,863 Transfers Out 1,143,502 1,196,564 1,388,251 1,371,874
Total Expenditures $ 6,250,750 $ 7,337,159 $ 8,358,200 $ 8,828,852
Revenues
Revenue from Other Agencies (2,895,031) (1,732,321) (214,000) (214,000) Other Revenue (4,744,512) (5,099,285) (4,597,904) (4,830,231) Transfers In (1,330,969) (1,234,450) (3,539,154) (3,540,154)
Total Revenues $ (8,970,512) $ (8,066,056) $ (8,351,058) $ (8,584,385)
Net Fund Activity $ (2,719,762) $ (728,897) $ 7,142 $ 244,467
OTHER FUNDS – INTERNAL SERVICE FUNDS
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
234-Advanced Life Support Program 1,959,738 2,279,683 2,569,218 2,714,543 341-Public Liability Trust 924,619 1,319,930 1,204,078 1,284,078 398-Workers Compensation Fund 3,366,393 3,737,546 4,584,904 4,830,231
Total Expenditures $ 6,250,750 $ 7,337,159 $ 8,358,200 $ 8,828,852
Revenues
234-Advanced Life Support Program (2,895,031) (1,732,321) (2,469,076) (2,470,076) 341-Public Liability Trust (1,363,774) (1,394,153) (1,284,078) (1,284,078) 398-Workers Compensation Fund (4,711,707) (4,939,582) (4,597,904) (4,830,231)
Total Revenues $ (8,970,512) $ (8,066,056) $ (8,351,058) $ (8,584,385)
Net Fund Activity $ (2,719,762) $ (728,897) $ 7,142 $ 244,467 City of Chula Vista
Proposed Budget FY 2023 171
other Funds
OTHER FUNDS – TRANSIT FUNDS (401 - 403)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Other Expenses 8,688 8,461 - -
CIP Project Expenditures 5,235 - - -
Total Expenditures $ 13,923 $ 8,461 $ - $ -
Revenues
Use of Money and Property (8,128) 340 - -
Total Revenues $ (8,128) $ 340 $ - $ -
Net Fund Activity $ 5,795 $ 8,801 $ - $ -
OTHER FUNDS – TRANSIT FUNDS (401 - 403)
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
403-Transit Capital Projects 13,923 8,461 - -
Total Expenditures $ 13,923 $ 8,461 $ - $ -
Revenues
401-Bayfront Trolley Station (3,431) (448) - -
402-Chula Vista Transit 1,947 1,693 - -
403-Transit Capital Projects (6,644) (904) - -
Total Revenues $ (8,128) $ 340 $ - $ -
Net Fund Activity $ 5,795 $ 8,801 $ - $ -
City of Chula Vista
Proposed Budget FY 2023172
other Funds
OTHER FUNDS – OTHER ENTERPRISE FUNDS (405 - 410)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Services 1,396,927 3,072,274 7,160,958 8,913,198 Supplies and Services 600,551 1,884,624 3,117,824 3,081,419 Other Expenses 380,858 889,490 991,313 967,613
Other Capital - 4,542,937 - -
Utilities 93,511 99,290 70,440 69,133
Internal Service Charges - 50,209 165,455 195,588 Transfers Out 196,733 406,298 4,583,851 3,305,310 CIP Project Expenditures 21,435 18,565 250,000 -
Total Expenditures $ 2,690,015 $ 10,963,687 $ 16,339,841 $ 16,532,261
Revenues
Fines, Forfeitures, Penalties (28,558) (18,737) (16,000) - Use of Money and Property 3,450 22,251 (132,580) (132,580) Revenue from Other Agencies (2,233,060) (1,407,050) (2,119,413) (1,484,250) Charges for Services - (6,649,889) (13,800,212) (13,800,212) Other Revenue (141,233) (131,905) - (51,800)
Transfers In (209,115) (218,518) (200,608) (870,501)
Total Revenues $ (2,608,515) $ (8,403,848) $ (16,268,813) $ (16,339,343)
Net Fund Activity $ 81,500 $ 2,559,839 $ 71,028 $ 192,918 City of Chula Vista
Proposed Budget FY 2023 173
other Funds
OTHER FUNDS – OTHER ENTERPRISE FUNDS (405 - 410)
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
405-City Jail 1,876,728 2,038,842 2,251,652 2,002,443 406-Chula Vista Muni Golf Course - - 382,580 -
407-Living Coast Discovery Center 95,405 101,112 80,608 80,294 409-CV Elite Athlete Training Ctr 717,882 616,288 188,500 228,500 410-Transport Enterprise - 8,207,444 13,436,501 14,221,024
Total Expenditures $ 2,690,015 $ 10,963,687 $ 16,339,841 $ 16,532,261
Revenues
405-City Jail (2,261,618) (1,419,309) (2,066,913) (2,002,443) 406-Chula Vista Muni Golf Course - (10,226) (132,580) (132,580) 407-Living Coast Discovery Center (95,405) (101,112) (80,608) (80,608) 409-CV Elite Athlete Training Ctr (251,493) (233,380) (188,500) (228,500) 410-Transport Enterprise - (6,639,822) (13,800,212) (13,895,212)
Total Revenues $ (2,608,515) $ (8,403,848) $ (16,268,813) $ (16,339,343)
Net Fund Activity $ 81,500 $ 2,559,839 $ 71,028 $ 192,918 City of Chula Vista
Proposed Budget FY 2023174
other Funds
OTHER FUNDS – CDBG HOUSING PROGRAM (311)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 107 90 - -
Other Expenses 28,149 23,570 25,000 25,000
Non-CIP Project Expenditures - 1,875 75,000 75,000
Total Expenditures $ 28,256 $ 25,536 $ 100,000 $ 100,000
Revenues
Revenue from Other Agencies (19,318) (27,988) (100,000) (100,000) Other Revenue (7,482) (15,000) - -
Total Revenues $ (26,800) $ (42,988) $ (100,000) $ (100,000)
Net Fund Activity $ 1,456 $ (17,452) $ - $ -
City of Chula Vista
Proposed Budget FY 2023 175
other Funds
OTHER FUNDS – OPEN SPACE DISTRICT FUNDS (342 - 389)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 7,914,072 9,432,694 11,208,200 12,193,882 Other Expenses 1,866,160 2,135,305 2,724,593 2,742,555 Other Capital 126,839 13,338 25,000 -
Utilities 2,219,832 2,786,300 3,680,205 4,020,466 Internal Service Charges - - 2,511 2,957
Transfers Out 65,042 237,773 258,531 265,273
Non-CIP Project Expenditures 19,600 3,500 - -
Total Expenditures $ 12,211,545 $ 14,608,910 $ 17,899,040 $ 19,225,133
Revenues
Use of Money and Property (1,320,000) (211,598) - - Other Revenue (17,531,189) (18,642,624) (18,829,351) (19,278,901) Transfers In (156,711) (506,826) (486,716) (510,922)
Total Revenues $ (19,007,900) $ (19,361,048) $ (19,316,067) $ (19,789,823)
Net Fund Activity $ (6,796,355) $ (4,752,138) $ (1,417,027) $ (564,690) City of Chula Vista
Proposed Budget FY 2023176
other Funds
OTHER FUNDS – OPEN SPACE DISTRICT FUNDS (342 - 389)
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
342-CFD 11-M Rolling Hills McM 138,321 161,011 189,306 238,368 343-CFD 12-M Otay Ranch Village 7 457,860 488,161 534,132 655,002 344-CFD 13-M Otay Ranch Village 2 338,890 411,291 949,824 1,502,375 345-CFD 12M Village 7 Otay Ranch 470,914 516,072 619,511 649,655 346-CFD 14M-A-EUC Millenia 142,597 278,358 383,309 241,609 347-CFD 14M-B-EUC Millenia 120,330 265,553 486,726 483,178 348-CFD 18M Village 3 Otay Ranch 82,530 10,256 825,710 828,267 349-CFD 19M Freeway Commercial 2 11,946 7,251 152,987 257,490 350-Bayfront Special Tax District - 40,402 15,000 15,000 352-Bay Blvd Landscape District 27,151 10,058 9,520 9,528 353-Eastlake Maintenance Dist I 295,065 301,582 417,278 436,039 354-Open Space District #01 83,458 88,070 94,874 95,202 355-Open Space District #02 12,593 13,221 16,583 16,714 356-Open Space District #03 46,892 47,718 58,152 58,130 357-Open Space District #04 105,828 106,669 113,646 112,908 358-Open Space District #05 45,194 43,062 57,536 60,432 359-Open Space District #06 27,894 24,687 37,783 42,761 361-Open Space District #07 21,674 21,480 24,858 25,958 362-Open Space District #08 65,091 62,666 81,873 82,053 363-Open Space District #09 61,438 60,353 67,299 70,970 364-Open Space District #10 72,266 66,730 90,226 90,751 365-Open Space District #11 151,885 197,400 186,143 186,143 367-Open Space District #14 305,890 309,469 385,896 393,104 368-Open Space District #15 16,503 17,429 21,962 22,371 369-Open Space District #17 9,624 8,390 9,552 9,801 371-Open Space District #18 149,001 165,508 195,781 218,603 372-Open Space District #20 1,469,491 1,595,837 1,709,390 1,818,388 373-Open Space District #23 55,786 77,884 67,630 69,944 374-Open Space District #24 21,502 21,094 27,119 27,489 375-Open Space District #26 9,450 8,614 12,137 12,305 376-Open Space District #31 152,127 236,156 210,711 215,093 378-CFD 07M Eastlake Woods & Vista 563,342 632,140 865,599 901,944 379-CFD 08M Vlg 6 McMillin & OR 952,213 1,158,766 1,339,089 1,553,160 380-CFD 09M ORV II Brookfield-Shea 978,141 1,195,321 1,249,591 1,237,756 381-CFD 14M-2-EUC Millenia 43,906 91,086 123,186 231,437 382-CFD 99-2 Otay Ranch Vlg 1 West 779,133 866,534 1,001,284 1,009,394 386-Otay Ranch Preserve 311,918 1,128,139 759,031 759,737 387-CFD 98-3 Sunbow 2 1,052,735 1,164,719 1,192,365 1,231,385 388-CFD 97-1 Otay Ranch 2,560,968 2,709,773 3,316,441 3,354,689
Total Expenditures $ 12,211,545 $ 14,608,910 $ 17,899,040 $ 19,225,133
City of Chula Vista
Proposed Budget FY 2023 177
other Funds
OTHER FUNDS – OPEN SPACE DISTRICT FUNDS (342 - 389)
Fund Detail
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Revenues
342-CFD 11-M Rolling Hills McM (209,015) (199,370) (199,558) (209,602) 343-CFD 12-M Otay Ranch Village 7 (587,092) (565,960) (565,696) (594,169) 344-CFD 13-M Otay Ranch Village 2 (754,515) (782,100) (783,015) (822,427) 345-CFD 12M Village 7 Otay Ranch (621,019) (591,104) (595,601) (625,580) 346-CFD 14M-A-EUC Millenia (303,787) (295,396) (293,883) (309,297) 347-CFD 14M-B-EUC Millenia (141,899) (480,542) (486,716) (482,722) 348-CFD 18M Village 3 Otay Ranch (1,383,146) (1,582,513) (1,579,988) (1,579,988) 349-CFD 19M Freeway Commercial 2 (135,559) (215,994) (213,220) (223,952) 350-Bayfront Special Tax District - (255,418) (200,000) (200,000) 351-Town Center Landscape Dist I (1,059) (138) - - 352-Bay Blvd Landscape District (12,551) (15,140) (12,941) (13,043) 353-Eastlake Maintenance Dist I (401,869) (392,135) (394,653) (425,972) 354-Open Space District #01 (93,212) (93,355) (94,455) (95,202) 355-Open Space District #02 (15,617) (16,272) (16,583) (16,714) 356-Open Space District #03 (57,145) (57,418) (58,152) (58,612) 357-Open Space District #04 (100,186) (98,321) (100,594) (101,389) 358-Open Space District #05 (59,007) (57,174) (57,536) (57,991) 359-Open Space District #06 (38,857) (37,970) (37,783) (38,082) 361-Open Space District #07 (17,181) (16,048) (16,291) (16,420) 362-Open Space District #08 (82,154) (80,852) (81,873) (82,520) 363-Open Space District #09 (78,659) (80,528) (81,203) (81,845) 364-Open Space District #10 (93,595) (93,424) (93,482) (95,725) 365-Open Space District #11 (194,116) (188,468) (190,294) (190,294) 366-Open Space District #13 (12) (11) - -
367-Open Space District #14 (389,873) (407,676) (399,143) (402,298) 368-Open Space District #15 (24,437) (24,270) (25,322) (25,522) 369-Open Space District #17 (9,789) (9,783) (9,782) (9,859) 371-Open Space District #18 (198,955) (189,703) (190,292) (191,796) 372-Open Space District #20 (1,640,373) (1,636,807) (1,636,394) (1,649,327) 373-Open Space District #23 (57,877) (61,776) (58,331) (58,792) 374-Open Space District #24 (34,103) (33,163) (34,437) (34,709) 375-Open Space District #26 (12,211) (12,562) (12,838) (12,939) 376-Open Space District #31 (198,624) (200,936) (202,513) (204,114) 378-CFD 07M Eastlake Woods & Vista (1,000,173) (987,040) (978,578) (986,312) 379-CFD 08M Vlg 6 McMillin & OR (1,758,108) (1,671,399) (1,653,626) (1,666,696) 380-CFD 09M ORV II Brookfield-Shea (1,522,093) (1,452,937) (1,453,573) (1,465,062) 381-CFD 14M-2-EUC Millenia (75,969) (78,541) (91,195) (293,609) 382-CFD 99-2 Otay Ranch Vlg 1 West (1,157,019) (1,115,934) (1,112,850) (1,121,646) 383-Town Ctr Business Improv Dist 1,819 3,697 - - 386-Otay Ranch Preserve (839,851) (811,479) (815,724) (822,171) 387-CFD 98-3 Sunbow 2 (1,124,471) (1,090,938) (1,103,369) (1,112,090) 388-CFD 97-1 Otay Ranch (3,578,122) (3,383,310) (3,384,583) (3,411,335) 389-Otay Ranch Village 1,2,6,7,12 (6,417) (839) - -
Total Revenues $ (19,007,900) $ (19,361,048) $ (19,316,067) $ (19,789,823)
Net Fund Activity $ (6,796,355) $ (4,752,138) $ (1,417,027) $ (564,690) City of Chula Vista
Proposed Budget FY 2023178
other Funds
OTHER FUNDS – CV BAYFRONT FINANCE AUTHORITY (693)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 2,646 34,706 1,705,349 1,756,509 Transfers Out 715,000 - - -
Total Expenditures $ 717,646 $ 34,706 $ 1,705,349 $ 1,756,509
Revenues
Revenue from Other Agencies (75,000) - - -
Transfers In (2,660,583) (1,775,267) (1,705,349) (1,756,509)
Total Revenues $ (2,735,583) $ (1,775,267) $ (1,705,349) $ (1,756,509)
Net Fund Activity $ (2,017,937) $ (1,740,561) $ - $ - City of Chula Vista
Proposed Budget FY 2023 179
other Funds
OTHER FUNDS – SECTION 115 TRUST FUND (340)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Revenues
Transfers In - - (8,287,643) (9,007,333)
Total Revenues $ - $ - $ (8,287,643) $ (9,007,333)
Net Fund Activity $ - $ - $ (8,287,643) $ (9,007,333)
CAPITAL IMPROVEMENT
PROGRAM
Capital Improvement Program Summary
CIP Revenue Summary
CIP Expenditure Summary
CIP Budget Summary
Five‐Year CIP Project Summary Schedule
CAPITAL
IMPROVEMENT
PROGRAM
SUMMARY
City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → CAPITAL IMPROVEMENT PROGRAM SUMMARY 185
Capital Improvement Program Summary
The following is an overview of the Capital Improvement Budget Program. The goal of the Capital Improvement Program (CIP) is to provide for the sustainable preservation of City-owned assets at the lowest cost and to leverage financial strategies to address infrastructure needs within a prioritized framework, which includes an assessment of the asset’s condition, capacity to meet service demands, probability of failure, maintenance and preservation strategies, and funding availability. The CIP is a living document used to identify current and future requirements and the basis for determining annual capital budget expenditures. The CIP document can be found in its entirety on the City’s website. To follow is a summary of the document.
Capital Improvement Projects are defined as capital investments with a value of $50,000 or more and a minimum useful life of 5 years at a fixed location. Equipment, operating, and maintenance costs are budgeted in the City’s operating budget. New maintenance costs are included in the CIP budget and appropriated in future operating budget cycles�
The CIP document provides the capital project budget detail and reporting by asset management category, funding, and location. This format better aids the decision-making process as it allows the City Council to review projects recommended in each asset management system, gain an understanding of the condition of the asset in relation to the overall system and the basis for the recommendation, as well as the availability of funding sources. The proposed projects’ detail sheets within each asset management system provides a description, location, project intent, type of project, link to the strategic goals, and funding requirements over the life of the project.
CIP Process
The Engineering and Capital Projects Department annually prepares a Capital Improvement Budget for the City Council’s approval. The process of developing the Capital Improvement Program is quite extensive and includes participation from each division of the department including Advance Planning, Project Delivery (Design/Survey), Traffic Engineering, Advanced Transportation Technologies & Maintenance, Inspection Services, Stormwater Management, Building Construction, Wastewater Management, and Fiscal Sustainability. Project proposals are submitted by these divisions and by other City departments such as Public Works, Fire, Police, Library, Development Services, and Community Services. The cooperation and diligence of each participating group is a critical component of the program’s quality and success.
The CIP budget includes an estimated five-year Capital Improvement Program, which gives the public and City Council an idea of what infrastructure needs are projected in the future. This also allows the City to begin planning and identifying possible funding options to repair and/or replace infrastructure assets. The City is faced with the challenge of managing a range of aging infrastructure assets that are critical to maintaining an aging City while serving new development. Making sound decisions about asset maintenance and replacement requires detailed information about the assets’ expected life cycle, probability of failure, and capacity to meet the ongoing requirements necessary to sustain the system�
The CIP Program is a planning tool the City uses to identify and manage the City’s capital needs and priorities. As such, amendments are presented to Council throughout the year to address any changes in priority and/or emergency infrastructure repairs. On a continuous basis, project proposals are added to the City’s capital improvement budget and project management database (CIPACE). These proposals are based on recommendations from “guiding documents” (see list below) adopted by the City Council as well as condition assessments performed by staff from the Engineering & Capital Projects and Public Works Departments.
The process of establishing the annual CIP includes ranking proposals and projects, by reviewing the scopes, preliminary cost estimates, locations, and feasibility of each proposal. Projects are placed in order with the highest ranked receiving top priority, based on the following categories:
■ City Needs – Does the proposal address an existing need, problem and/or safety concern? ■ City Benefit – Does the proposal provide a benefit citywide or for a specific area? Does the proposal link to one of the City’s Strategic Goals?
City of Chula Vista
Proposed Budget FY 2023186
Capital Improvement Program → CAPITAL IMPROVEMENT PROGRAM SUMMARY ■ Regulatory Concerns, Implementation Pathways – Is the proposal feasible based on time and cost necessary to meet federal, state and city regulations?
■ Methodology – Is the proposed scope and location consistent with a “guiding document” (see list below)? ■ Funding Limitations/Availability – Does the proposal require funding from the General Fund? Is the proposal fully or partially funded by grant funds?
Depending upon the availability of funding, lower ranked proposals may not be funded; however, they will remain on the Unfunded Proposals List to be addressed as resources become available. A list of non-funded projects is included as part of the CIP document.
Another tool used in ranking and formulating the CIP recommendations are “guiding documents” approved by the City Council. “Guiding Documents” are used in the ranking process to ensure proposed CIP projects are consistent with established program priorities and determine whether the project description fits within a specific master plan (i.e. Pedestrian Master Plan). The”guiding documents” also provide more insight on the planned project details.
Typically, the development of these “guiding documents” includes a large public outreach element as described in the Public Input/Community Involvement section below. The following is a partial list of “guiding documents”, which have included public input from multiple stakeholders in the community. ■ General Plan
■ SANDAG 2050 Regional Transportation Program
■ Active Transportation (Bikeway & Pedestrian) Plan
■ Street Saver Condition Index Database
■ Drainage Master Plan
■ Wastewater Master Plan
■ Fire Master Plan
■ Asset Management Plan
■ Parks Master Plan
■ Pedestrian Master Plan/Safe Routes to School
■ Redevelopment Implementation Plan
■ Southwest United in Action Survey Results
■ Third Avenue Streetscape Master Plan
■ F Street Promenade Streetscape Master Plan
■ Environmental Mitigation Program
■ Bayfront TDIF Program
■ Western TDIF Program
■ TDIF Program
■ Redevelopment Implementation Plan
■ Traffic Monitoring Program
■ Growth Management Oversight Committee Annual Report
■ Other Specific Plans (e.g. Urban Core Specific Plan, Palomar, Bayfront and Main Street Specific Plans) Operational Impact of Capital Projects
Typically, projects in the City’s Capital Improvement Plan and Budget only address the needs of existing assets and are not expected to substantially impact operational costs. However, if a new Fire Station, Library, Park, and/or City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → CAPITAL IMPROVEMENT PROGRAM SUMMARY 187
Recreation Center was planned that had a significant operational impact, projected costs would be reflected in the City’s Five-Year Financial Plan, issued annually. Additionally, staffing, building maintenance, equipment maintenance, and utility costs associated with these facilities would be approved as part of the annual Budget Process. As a result, these costs would be specified within the Budget Document and identified under the Significant Budget Adjustment & Service Impact Sections of the Fire, Library and/or Community Services Departments.
Public Input/Community Involvement
As mentioned, the “guiding documents” included public input and involvement from multiple stakeholders. Throughout the development of a “guiding document”, a community engagement process is conducted in two phases and located in both eastern and western Chula Vista. During Phase 1, the outreach focuses on existing conditions.
Several workshop sessions and booths at local civic events are scheduled with community stakeholder groups so that valuable local insight to existing conditions and desired infrastructure requests can be discussed and defined.
Phase 2 focuses on soliciting feedback on the proposed networks and community priorities. Additional workshop sessions are scheduled to discuss progress made on refining proposed recommendations and priority or policy decisions needed to work towards a final scope and plan of action.
Once the final draft of the “guiding document” is completed, the document is brought before any of the relevant Boards, Commissions, Associations, and/or Civic Groups for their review before it is brought for approval and adoption by City Council. Continuous public input throughout the development of these “guiding documents” is maintained including web-based and map-based questionnaires, and electronic opinion surveys hosted on the City’s website. Furthermore, the public is provided notice of upcoming Boards & Commission Meetings and City Council Public Hearings. Typical summary of public outreach includes:
■ Community event booths for public to provide comments ■ Workshop sessions held at public library sites closest to project ■ Website surveys conducted during initial & final draft phases of project ■ Consultant outreach programs & mailouts during development of project ■ Presentations at Board & Commission Meetings prior to City Council adoption ■ Final draft presentation at City Council Public Hearings The City continuously works with local community-based groups, healthcare organizations, faith-based groups, senior groups, commissions, home-owner associations, chamber of commerce, non-profit organizations, and other stakeholders in the community such as:
■ Southwest Civic Association – citizen group interested in infrastructure needs within southwestern Chula Vista ■ Crossroads II – citizen group interested in new development projects as they progress through the Planning Commission’s and City Council’s approval process
■ Bike Walk Chula Vista – citizen group interested in bicycle & pedestrian infrastructure needs and programs ■ Chula Vista Elementary School District – organization interested in traffic calming and pedestrian safety measures near elementary schools
■ Sweetwater Union High School District – organization interested in traffic calming and pedestrian safety measures near middle schools and high schools
■ TAVA – business group interested in programs and redevelopment within the downtown Chula Vista area Budget Development
Although a component of the City Manager’s overall budget, the CIP budget is developed separately by Engineering and Capital Projects staff on an annual basis. The CIP budget process runs parallel to the development process for the City’s operating budget, and they are subsequently presented together for City Council approval.
City of Chula Vista
Proposed Budget FY 2023
On May 17, 2022, a public hearing will be held for the City Council to consider and adopt an amendment to the TransNet Local Street Improvement Program of projects for fiscal years 2022-2023 through 2026-27.
Public comment is a vital component of the “guiding documents” and the CIP process. The public also had the opportunity to comment on the proposed CI P. The initial proposed capital improvement project detail sheets are posted annually in April of each year on the Engineering and Capital Projects website for public comment and review. www.chulavistaca.gov/departments/public-works/projects
Additionally, the Engineering and Capital Projects Department publishes an annual proposed CIP budget. The document will be made available at the City Clerk’s Office, the Civic Center Library, Otay Ranch Mall Library, and the South Chula Vista Library.
The proposed program reaffirms th e City’s commitment to identify resources to move us toward long-term sustainability of our City’s current assets as well as new improvements that accommodate growth.
The City will continue to collaborate with regional agencies, such as the Port, SANDAG, and Caltrans, to ensure that the needs of our City residents are met, taking into account the unique characteristics of our City and recognizing our role as the County’s second largest city and a leader in the South Bay.
Capital Improvement Program → CAPITAL IMPROVEMENT PROGRAM SUMMARY 188
CIP REVENUE
SUMMARY
City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → CIP REVENUE SUMMARY
191
ARPA: 18.80%
ARPA: 18.80%ARPA: 18.80%
CIP Fund: 23.15%
CIP Fund: 23.15%CIP Fund: 23.15%
Gas Tax/RMRA: 19.51%
Gas Tax/RMRA: 19.51%Gas Tax/RMRA: 19.51%
Measure P: 19.12%
Measure P: 19.12%Measure P: 19.12%
Park Acquisition and Development (PAD): 0.22%
Park Acquisition and Development (PAD): 0.22%Park Acquisition and Development (PAD): 0.22% Sewer Facility Replacement: 1.55%
Sewer Facility Replacement: 1.55%Sewer Facility Replacement: 1.55% Traffic Signal: 0.20%
Traffic Signal: 0.20%Traffic Signal: 0.20%
TransNet: 17.41%
TransNet: 17.41%TransNet: 17.41%
FY 2022/2023 Capital Improvement Plan by Fund Source
Fund Source Percentage Amount
ARPA 18.80% $ 9,500,000
CIP Fund 23.15% $ 11,700,000
Gas Tax/RMRA 19.51% $ 9,860,065
Measure P 19.12% $ 9,659,500
Park Acquisition and Development (PAD) 0.22% $ 109,940 Sewer Facility Replacement 1.55% $ 782,000
TDIF 0.04% $ 20,000
Traffic Signal 0.20% $ 100,000
TransNet 17.41% $ 8,799,500
Total: 100% $ 50,531,005
The Capital Improvement Budget is primarily supported by Transportation Sales Tax (TransNet), Gas Tax/RMRA (Road Maintenance and Rehabilitation Account), and Measure P funds. Chula Vista voters approved Measure P – a temporary, 10-year, half-cent sales tax to fund high priority infrastructure needs. TransNet is the largest stable source of revenues for Capital Improvement projects. Along with TransNet, Gas Tax/RMRA funds continue to provide a steady source of revenue for street related projects. Other major revenues in this year’s budget include CIP Funds, American Rescue Plan Act (ARPA) Funds, and Sewer Facility Replacement funds for ongoing capital improvement projects. Competitive grant revenue sources remain steady with grant revenue growth opportunities in the imminent future. Transportation grants include the Active Transportation Program and Federal Highway Safety Improvement Program�
CIP Revenue Summary
The Capital Improvement Program is supported by several funding sources. City staff continuously explores opportunities to diversify revenue and leverage funding for infrastructure improvements. The following chart and table summarize the funding sources for the FY 2023 CIP budget.
Fiscal Year 2023 CIP by Funding Source
City of Chula Vista
Proposed Budget FY 2023192
Capital Improvement Program → CIP REVENUE SUMMARY
The following is a brief description of key funding sources which support the fiscal year 2023 Capital Improvement Budget:
Development Impact Fees
Traffic Signal Fee
The Traffic Signal Fee is a trip-based development impact fee that is charged with the issuance of building permits for new construction. The fee can be utilized for the installation and upgrade of traffic signals throughout the City. A total of $100,000 in Traffic Signal Funds is programmed in fiscal year 2023 for traffic signal improvements.
Transportation Development Impact Fee (TDIF)
The City’s TDIF Program was established on January 12, 1988, by Ordinance 2251 for the collection of development impact fees to be used to construct transportation facilities to accommodate increased traffic generated by new development within the City’s eastern territories. A total of $20,000 is programmed as part of the fiscal year 2023 CIP .
Western Transportation Development Impact Fee (WTDIF)
The City’s WTDIF Program was established on March 18, 2008, by Ordinances 3106 through 3110. This program is similar to the Eastern Transportation Development Impact Fee (TDIF) Program, which was established on January 12, 1988. In 2014, it was determined that the Bayfront, previously included in the WTDIF, be removed and a new DIF area covering only the Bayfront be established. No WTDIF is programmed as part of the fiscal year 2023 CIP .
Telegraph Canyon Development Impact Fee
The City’s Telegraph Canyon DIF was established on August 7, 1990, by Ordinance 2384 for collection of development impact fees to be used to construct drainage and channel improvements for the Telegraph Canyon Basin. No Telegraph Canyon DIF funds are programmed in the fiscal year 2023 CIP .
Public Facilities Development Impact Fees
The Public Facilities Development Impact Fee (PFDIF) is levied against new development throughout the City to mitigate the impacts of growth on the City’s public services. The monies collected are used in the construction of new, and renovation of existing public facilities. No PFDIF is programmed in the fiscal year 2023 CIP .
Grants
Active Transportation Grant Program
The Legislature created the Active Transportation Program (ATP) in 2013 to encourage increased use of active modes of transportation, such as biking and walking. The ATP consolidates existing federal and state transportation programs – including the Transportation Alternatives Program (TAP), Bicycle Transportation Account (BTA), and Safe Routes to School (SR2S) – into a single program with a focus to make California a national leader in active transportation. ATP Cycle 6 was announced in early 2022 and is expected to include about $440 million of Federal, State SB1, and State Highway (SHA) funding. The funding/programming years for ATP Cycle 6 include FY23/24, 24/25, 25/26, and 26/27. There are no ATP grant funds programmed in the fiscal year 2023 CIP Program.
City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → CIP REVENUE SUMMARY
193
TransNet Active Transportation Grant Program
The TransNet Active Transportation Grant Program (ATGP) is also funded with Transportation Development Act (TDA) funds. The grant program encourages local jurisdictions to plan and build facilities that promote multiple travel choices and increase connectivity to transit, schools, retail centers, parks work, and other community gathering places. It also encourages agencies to provide bike parking, education, encouragement, and awareness programs that support pedestrian and bike infrastructure. There are no additional ATGP grant funds programmed as part of the fiscal year 2023 CIP Program.
Community Development Block Grant Funds
Each year, the City receives approximately $2.4 million in Community Development Block Grant (CDBG) funds. Of this amount approximately $1.3 million is available for community development activities, which include capital improvement projects. In 2006, the City of Chula Vista received a CDBG Section 108 loan in the amount of $9.5 million for the completion of the Castle Park Infrastructure Projects. The debt service payment is paid back from the City’s annual allotment of CDBG funds (approximately $650,000 annually). This reduces the amount of CDBG funds available for other capital projects to approximately $0.3-0.5 million annually for the next six years.There are no CDBG funds programmed in the fiscal year 2023 CIP Program.
Highway Bridge Program
The Highway Bridge Program (HBP) provides funding to enable states to improve the condition of their highway bridges through replacement, rehabilitation, and systematic preventive maintenance of deficient bridges. Included in the fiscal year 2023 Capital Improvement Program are two major bridge replacement projects: STL-261, “Willow Street Bridge Widening,” at the Sweetwater River and STM-386 “Heritage Road Bridge Replacement,” at the Otay River.
The original Willow Street bridge was constructed in 1940 and, through a series of studies, was determined that it was not practical to rehabilitate the bridge, so funding for full replacement was subsequently approved by the Federal Highway Administration (FHWA) and Caltrans, which administers the HBP Grant Program in California.
The Willow Street Bridge Replacement Project has been completed and provides a 610 foot long bridge with four traffic lanes, 8-foot shoulders (bike lanes), and 5.5 foot sidewalks. The project consisted of two phases; $3.5 million water transmission line relocations and $16.7 million bridge replacement. The total project cost for design and environmental clearance, construction, and construction administration was $23 million in HBP funds. Habitat mitigation monitoring, reporting and maintenance for the 5-Year Maintenance Period is currently underway and is set to end on July 1, 2024.
The existing four-lane bridge at Heritage Road was built using FEMA emergency funding as an interim facility in 1993 when heavy flood waters destroyed the original two-lane river crossing. This interim bridge is inadequate for peak traffic volumes, does not accommodate pedestrians, special event vehicle volumes, and is unable to convey the 50-year storm without being overtopped. FHWA and Caltrans approved the bridge for replacement as the existing bridge is Functionally Obsolete (FO) and the cost of rehabilitation exceeded replacement.
In 2014, the Heritage Road Bridge Replacement Project was accepted into the HBP . As of January 2021, approved grant funds total $3,783,772 for preliminary engineering and $354,120 for right-of-way acquisition. Design will be completed in fiscal year 2022. Future construction programming has been identified in the amount of $19.2 million.
Advertising of the construction contract is forecasted for summer of 2022 with construction beginning in the fall of 2022 and completion in fiscal year 2024. Development Impact Fees from both Chula Vista and the City of San Diego benefit areas will provide the required matching funds.
Highway Safety Improvement Program
The Highway Safety Improvement Program (HSIP) was established to attain a significant reduction in traffic fatalities and serious injuries on all public roads through the implementation of infrastructure-related highway safety improvements. There are no HSIP Grant funds programmed as part of the fiscal year 2023 CIP .
City of Chula Vista
Proposed Budget FY 2023194
Capital Improvement Program → CIP REVENUE SUMMARY
Neighborhood Reinvestment Program
The Neighborhood Reinvestment Program (NEP) provides grant funds to County departments, public agencies, and to non-profit community organizations for one-time community, social, environmental, educational, cultural or recreational needs. No NEP funds are programmed in the fiscal year 2023 CIP .
Smart Growth Incentive Program Grant
The TransNet Smart Growth Initiative Program (SGIP) provides funding for transportation-related infrastructure improvements and planning efforts that support smart growth development in Smart Growth Opportunity Areas as shown on the Smart Growth Concept Map (updated May 2016). The goal is to fund comprehensive public infrastructure projects and planning activities that facilitate compact, mixed-use, transit-oriented development and increase housing and transportation choices. There are no SGIP funds programmed as part of the fiscal year 2023 CIP . SANDAG anticipates a call for projects in fiscal year 2023 and Chula Vista is anticipating submitting a grant application for the F Street Streetscape Corridor Phase I improvements located between Bay Blvd and Broadway where a utility undergrounding conversion project has started construction.
Rubberized Pavement Grant Program
The California Department of Resources Recycling and Recovery (CalRecycle) provides the Rubberized Pavement Grant Program to promote markets for recycled-content surfacing products derived from waste tires generated in California and decrease the adverse environmental impacts created by unlawful disposal and stockpiling of waste tires. Rubberized Asphalt Concrete (RAC) is a proven road paving material that has been used in California since the 1970s. Under the Pavement Grant Program, two project types are eligible for grant funding - RAC and Rubberized Chip Seal projects. The City currently has a Rubberized Pavement Grant project in construction. No Rubberized Pavement Grant funds are programmed as part of the fiscal year 2023 CIP .
Miscellaneous Funds
General Fund
The General Fund is the City’s main operating fund used to pay for City services. No General Fund monies are programmed as part of the fiscal year 2023 CIP . Capital improvement projects will be funded by the Measure P commitment�
Residential Construction Tax (RCT)
The Residential Construction Tax (RCT) was established by the City Council in October 1971 to provide a more equitable distribution of the burden of financing parks, open spaces, public facilities, and other capital improvements, the need for which is created by the increasing population of the City. The RCT is applicable to all new residential units and paid by the person constructing the units. RCT funds are used to pay for debt service obligations resulting from the issuance of Certificates of Participation (COP’s) for western Chula Vista failing CMP repairs. No RCT funds are programmed as part of the fiscal year 2023 CIP .
Capital Improvement Project Fund
The Capital Improvement Fund was established to set aside monies for capital improvement projects. This fund does not generate revenues from any source except by transfer from other funds. Monies transferred to the fund are expended for budgeted capital improvement projects and monies remaining after completion of a project are transferred back to the fund from which the project was originally financed. A total of $11.7million in CIP funds are programmed as part of the fiscal year 2023 CIP .
City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → CIP REVENUE SUMMARY
195
Park Acquisition and Development Fund
The Park Acquisition and Development (PAD) fund is a depository for fees collected from subdividers for the purpose of providing park and recreational facilities directly benefiting and serving the residents of the regulated subdivisions east and west of the 805. These funds are collected pursuant to Chapter 17.10 of the Chula Vista Municipal Code, in accordance with authority granted by Section 66477 of the California Government Code. A total of $109,940 in PAD funds are programmed in the fiscal year 2023 CIP Program.
American Rescue Plan Act Funds
On May 10, 2021, the U.S. Department of the Treasury announced the launch of the Coronavirus State and Local Fiscal Recovery Funds, established by the American Rescue Plan Act of 2021 (ARPA), to provide $350 billion in emergency funding for eligible state, local, territorial, and Tribal governments. The Treasury also released details on how these funds can be used to respond to acute pandemic response needs, fill revenue shortfalls among these governments, and support the communities and populations hardest-hit by the COVID-19 crisis. With the launch of the Coronavirus State and Local Fiscal Recovery Funds, eligible jurisdictions have been able to access this funding to address these needs. The Treasury has launched much-needed relief to:
■ Support urgent COVID-19 response efforts to continue to decrease spread of the virus and bring the pandemic under control;
■ Replace lost public sector revenue to strengthen support for vital public services and help retain jobs; ■ Support immediate economic stabilization for households and businesses; and, ■ Address systemic public health and economic challenges that have contributed to the unequal impact of the pandemic on certain populations�
The Coronavirus State and Local Fiscal Recovery Funds provide substantial flexibility for each jurisdiction to meet local needs—including support for households, small businesses, impacted industries, essential workers, and the communities hardest-hit by the crisis. These funds also deliver resources that recipients can invest in building, maintaining, or upgrading their water, sewer, and broadband infrastructure. A total of $9.5 million in ARPA funds are programmed in the fiscal year 2023 CIP Program.
Voter Approved Funds
Proposition 1B Highway Funds
In 2007, the voters of the State of California approved Proposition 1B. This proposition included funds to be provided to cities within the State for local roadway improvements. The initial allocation of $3.6 million was spent on pavement rehabilitation projects in fiscal year 2011. The second allocation of $3.3 million was frozen by the State of California due to the State’s financial crisis and released in late April 2010 in monthly installments. As a result, the State provided an additional year of expenditure for Prop 1B funds received in fiscal year 2010. The City spent the second allocation of Prop 1B funds prior to June 2014�
Gas Tax/RMRA
The state of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes. These allocations flow through the Highway Users Tax Account (HUTA), the familiar gasoline tax revenues that have been in place for decades, and the Road Maintenance and Rehabilitation Account which allocates much of the revenue from the Road Repair and Accountability Act of 2017 (SB1 Beall). The SB1 Beall is a significant new investment in California’s transportation systems. The Act increases per gallon fuel excise taxes, diesel fuel sales taxes and vehicle registration taxes, stabilizes the problematic price-based fuel tax rates and provides for inflationary adjustments to rates in future years. The Act will more than double local streets and road funds allocated through the Highway Users Tax Account, allocating funds from new taxes through a new “Road Maintenance and Rehabilitation Account (RMRA). In fiscal year 2023, the Gas Tax-RMRA budget is more than $9.9 million for pavement rehabilitation and maintenance based on the City’s Pavement Management System.
City of Chula Vista
Proposed Budget FY 2023196
Capital Improvement Program → CIP REVENUE SUMMARY
Transportation Sales Tax
Transportation Sales Tax (TransNet) funds are derived from sales tax revenues levied in San Diego County that are collected by the State specifically for use on transportation related projects in San Diego County. The regional metropolitan planning agency, San Diego Association of Governments (SANDAG), programs these funds to municipalities within San Diego County. Revenues vary from year-to-year, depending on the amount of sales tax available to the region and the number and costs of projects for which municipalities, local transit, and Caltrans request funding. The revenue approved for municipalities is based on the specific cost estimates that are required to be submitted as part of the annual request for funding. The TransNet Extension Ordinance states that at least 70% of the funds allocated to local agencies for local road projects should be used to fund Congestion Relief (CR) projects. CR projects include the construction of new or expanded facilities, major rehabilitation and reconstruction of roadways, traffic signalization, transportation infrastructure to support smart growth, capital improvements for transit facilities, and operating support for local shuttle and circulator transit routes. No more than 30% of TransNet funds allocated to local agencies are expected to be used for local street and road maintenance. In the fiscal year 2023 CIP , the TransNet budget is approximately $8.8 million.
Measure P
On August 2, 2016, the City Council approved Ordinance 3371 modifying the Municipal Code to establish a temporary one-half cent General Transactions and Use Tax if approved by the voters. As part of the action to approve the Ordinance, the City Council approved a spending plan described as the Intended Infrastructure, Facilities and Equipment Expenditure Plan, which identified how the funds were to be allocated. On November 8, 2016, Chula Vista voters approved Measure P , authorizing the one-half cent sales tax increase on retail sales within the City for a period of ten (10) years. The Finance Department created the 2016 Measure P Sales Tax Fund for the purpose of monitoring all revenues and expenditures of Measure P funds. All expenditures of Measure P funds will be tracked and accounted for by the Finance Department in accordance with Generally Accepted Accounting Principles (GAAP) and presented annually in a report to the Citizens’ Oversight Committee (COC). Approximately $9.7 million in Measure P funds are programmed as part of the fiscal year 2023 CIP .
Sewer Funds
Sewer Service Revenue
The Special Sewer fund is used to account for the sale of the City’s excess Metropolitan Sewerage Capacity. No Special Service funds are programmed in the fiscal year 2023 CIP .
Trunk Sewer Capital Reserve
The Trunk Sewer Capital Reserve Fund is a permit fee-based revenue source received from the owner or person applying for a permit to develop or modify the use of any residential, commercial, industrial, or other property that may increase the volume of flow in the City’s sewer system. The funds may be used for: (1) to repair, replace or enlarge trunk sewer facilities to enhance efficiency of utilization and/or adequacy of capacity to serve the needs of the City, or (2) to plan and/or evaluate any future proposals for area-wide sewage treatment and/or water reclamations systems and facilities. No Truck Sewer Capital Reserve funds are programmed in the fiscal year 2023 CIP .
Sewer Facility Replacement Fund
The Sewer Facility Replacement Fund is a fee-based revenue source that all properties pay each month as part of their sewer bills. The funds can be utilized to replace, rehabilitate or upgrade existing sewer facilities. A total of $782,000 is programmed in the fiscal year 2023 CIP .
Sewer Development Impact Fee Funds
These fees are levied against new development in specific areas of the City, based upon the sewer facility their project will impact. The monies collected are used to fund construction of public improvements designed to increase the capacity of the subject facilities, allowing the City to maintain service levels with increased demand. Included DIF programs are the Telegraph Canyon Sewer Basin DIF, the Poggi Canyon Sewer Basin DIF, and the Salt Creek Sewer Basin DIF. No Sewer DIF funds are programmed in the fiscal year 2023 CIP .
CIP EXPENDITURE
SUMMARY
City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → CIP EXPENDITURE SUMMARY
199
CIP Expenditure Summary
The 2023-2027 Capital Improvement Program (CIP) is a five-year expenditure plan that provides the City with a financial strategy for infrastructure improvements. The estimated five-year project summary report is included at the end of this Capital Improvement Program (CIP) section. The CIP includes funding for projects and programs in various geographic areas of the City. The proposed fiscal year 2023 capital expenditure budget is approximately $50.5 million. The forecasted five-year program is estimated at $105.1 million. The 2023-2027 CIP program reflects the actions taken by Council and developed in accordance with Council adopted policies and guiding documents (such as and not limited to the City’s General Plan, Master Plans, Specific Plans and the Regional Transportation Plan) as well as generally accepted accounting principles. Overall, the 5-year program continues to trend favorably despite the economy and the fiscal constraints facing the City.
Projects in this year’s Capital Improvement Budget have been sorted by the nine-asset management systems identified in the City’s Fiscal Recovery Plan and the Infrastructure Workshop with the City Council. This provides a mechanism to track CIP allocations by Asset Management System (AMS). The nine AMS’s include the following:
■ The Roadway Management System (RMS) is comprised of all City-owned assets in the Public Right-of-Way. These assets include: Major and Local Streets, Sidewalks, Traffic Signals & Striping, Bicycle and Pedestrian paths, ADA Ramps and Curbs and Gutters.
■ The Wastewater Management System (WMS) is comprised of Sewer Pump Stations, Rehabilitation and related projects�
■ The Drainage Management System (DMS) is comprised of citywide storm drain facilities. ■ The Building Management System (BMS) is comprised of City-owned facilities including the Civic Center, Fire Stations, Libraries, Police Station, Recreation Centers, and community facilities such as Rohr Manor and the Woman’s Club.
■ The Parks Management System (PMS) is comprised of the citywide park system. ■ The Open Space Management System (OMS) is comprised of the Open Space Districts and Community Facility Districts (CFDs).
■ The Fleet Management System (FMS) is comprised of infrastructure associated with maintaining City-owned vehicles.
■ The General Government Management System (GGMS) includes general-purpose items such as Automation, Utility Undergrounding and Parking Meters.
■ The Urban Forestry Management System (UMFS) is comprised of City-owned street trees, and trees within Public Right-of-Way and parks.
The following chart provides an expenditure breakdown, by Asset Management System, totaling approximately $50.5 million of recommended appropriations:
City of Chula Vista
Proposed Budget FY 2023200
Capital Improvement Program → CIP EXPENDITURE SUMMARY
Roadway Management System (RMS)
The total amount programmed for the Roadway Management System (RMS) is $18.7 million, which represents 37.0% of the proposed CIP budget. Project types within the RMS are Major Streets, Local Streets, and Traffic. The following table summarizes the funding by these project types�
Fund Source Percentage Amount
Local Streets 18.21% $ 3,407,593
Major Streets 61.32% $ 11,471,972
Traffic 20.47% $ 3,830,000
Total: 100% $ 18,709,565
Major Streets
Approximately $11.5 million in funding includes the Pavement Major Rehabilitation Projects (citywide). The Pavement Major Rehabilitation Project includes resurfacing and pavement overlays, which may extend street life by 15-20 years.
Failure to complete proactive street maintenance will lead to the accelerated deterioration of City streets, thereby, costing more to repair in the long-term�
Local Streets
Approximately $2.7 million is programmed for the annual Pavement Minor Program to extend street life by 7-10 years.
Funding of $700,000 is planned for projects associated with curb, gutter, sidewalk, pedestrian, and Americans with Disabilities Act (ADA) pedestrian ramp improvements throughout the city.
Building: 51.98%
Building: 51.98%Building: 51.98%
Drainage: 6.76%
Drainage: 6.76%Drainage: 6.76%
General Gov't: 0.61%
General Gov't: 0.61%General Gov't: 0.61%
Parks: 2.69%
Parks: 2.69%Parks: 2.69%
Roadway: 37.01%
Roadway: 37.01%Roadway: 37.01%
Wastewater: 0.95%
Wastewater: 0.95%Wastewater: 0.95%
FY 2022/2023 Capital Improvement Plan by Asset
Fiscal Year 2023 Proposed CIP by Asset Management System City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → CIP EXPENDITURE SUMMARY
201
Traffic
Approximately $2.7 million is programmed for the Traffic Calming Program, Traffic Signal System Optimization, Traffic Signal and Streetlight Systems Upgrade and Modification Program, Neighborhood Traffic & Pedestrian Safety Program, Adaptive Traffic Signal System, pedestrian improvements, and other traffic related programs.
More than $1.1 million is programmed for traffic signal modifications and upgrades throughout the city.
Wastewater Management System (WMS)
The appropriation for Wastewater Management System (WMS) is $.5 million, which represents 0.95% of the adopted CIP budget.
Sewer Projects
Projects to repair, renew and/or replace sewer pipe and manholes within the collection system is programmed at a cost of $480,000.
Sewer funded projects identified as part of the Building Management System include projects to relocate the pump station at the Police Facility ($210,000) and upgrade the pump station at City Hall ($92,000). .
Drainage Management System (DMS)
The appropriation for Drainage Management System (DMS) projects is $3.4 million which represents 6.76% of the adopted CIP budget.
Drainage
Based on proactive measures and the availability of Measure P funds, the CIP in critical condition has been repaired or has been assigned to a funded project for rehabilitation� Funding of $2.95 million in CIP funds is being programmed to complete improvements for the Telegraph Canyon Channel extending approximately from Hilltop Park to south of the intersection of Third Avenue & L Street.
An additional $454,000 in Measure P is being programmed to rehabilitate storm drain piping outside the right of way as identified by the drainage asset management program.
Building Management System (BMS)
The majority of the CIP funding is focused on the Building Management System (BMS). The appropriation for Building Management System (BMS) projects is $26.3 million, which represents 42.10% of the adopted CIP budget.
An additional $14.1 million in Measure P and CIP Funds have been programmed to complete Segment 3 of the Loma Verde Recreation Center. Segment 3 will also include a new splashpad, playground replacement, solar water heater replacement, and new sports lighting.
Funding $9.5 million in America
Projects to complete building repairs and replacement of assets that have reached or exceeded their expected useful life is planned at the Fire Stations, Police Facility, Civic Center & South Libraries, and other public buildings at a cost of $4.8 million in Measure P .
Project is planned to complete the general renovation of 1301 Oleander Avenue. This facility was operated by the Boys & Girls Club for over 30 years and now has been vacated and in need of renovation due to aged or broken assets including: roof repairs, repainting, plumbing, flooring, kitchen repairs, electrical repairs, upgrades to energy efficient fixtures, etc. The City’s Community Services Department will be taking over operations once the facility is brought back up to standard. Total project cost is $750,000 in Measure P .
City of Chula Vista
Proposed Budget FY 2023202
Capital Improvement Program → CIP EXPENDITURE SUMMARY
Fleet Management System (FMS)
There are no CIP projects associated with Fleet infrastructure. However, with funding from Measure P , the City has added electric charging stations at some City facilities to accommodate new electrical vehicles added to the fleet.
Parks Management System (PMS)
The appropriation for Park Management System (PMS) projects is $1.4 million, which represents 2.69% of the adopted CIP budget.
Projects totaling over $1.9 million funded by Measure P are planned for park infrastructure asset replacements and repairs associated with drinking fountains, irrigation controls, lights, picnic tables, benches, etc. and assist with bringing the City’s sports fields up to good standing.
A total of $847,041 is planned to develop a Master Plan for the Otay Ranch Community Park North, approximately 70 acres.
Open Space Management System (OSMS)
The Open Space Districts and Community Facility Districts (CFD’s) were established with new subdivisions beginning in the 1980s. These funding mechanisms were established to ensure sustainable improvements in the natural and landscaped areas in and around the new developments. These fees were structured to allow incremental adjustment with inflation and have generally kept pace with the maintenance needs of the districts. There are no CIP projects associated with the Open Space Management System.
Urban Forestry Management System (UFMS)
The Urban Forestry Management System is responsible for monitoring the overall health of trees throughout the City, including street trees, park trees, and trees located on City property. The City continues to maintain City street trees in order to:
■ Ensure ongoing traffic safety along City streets;
■ Enhance the appearance and image of the City;
■ Improve the air quality and the environment for City residents; and ■ Clear right-of-way obstructions.
Industry standard sets the ideal schedule for periodic tree trimming as follows: Palms need to be trimmed every 1 or 2 years. Non-palms are recommended to be trimmed every 3‐5 years (eucalyptus and pine every 2‐3 and broadleaf every 5‐6). Based on an inventory of about 27,500 trees and using 5 years, the annual goal is to trim 5,500 trees.
There are no CIP projects associated with the Urban Forestry Management System.
General Government Management System (GGMS)
The appropriation for General Government System (GGS) projects is $764,000, which represents 1.55% of the adopted CIP budget.
General Government
The City has approximately 164 Miles of aboveground electric distribution wires with an estimated cost to underground of $275 million. The Franchise Agreement with SDGE Allocation is $2 million per year from 20A Funds. Almost $40 million has been expended in undergrounding projects since the 1990’s. As of Spring 2021, the City’s 20A fund allocation has a positive balance of $10.13 million. Draw down on the balance is expected in 2021 as the design work for UUD # 141 is completed and the conversion work commences. According to Rule 20A, municipalities can incur debt up to five times the annual allocation.
On November 21, 2017, the City Council held a Public Hearing and formed the two Utility Undergrounding Districts (UUD) for the F Street corridor: F Street from Bay Blvd. to Broadway (UUD # 141) – $3 million, and from Broadway City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → CIP EXPENDITURE SUMMARY
203
to Fourth Avenue (UUD #142) – $1.6 million via Resolution 2017-216. Design work has commenced with SDG&E on UUD #141 and the undergrounding of the utilities will begin in 2020 with completion estimated in late 2021. MTS also removed approximately 1,550 LF of railroad tracks, ties and ballast and repaved the center of F Street west of Broadway in August of 2019 at a cost of about $600,000. SDG&E will begin the conversion work for UUD # 141 on F street beginning in the Summer of 2021. Work will be completed west of Broadway by early 2023. The conversion work east of Broadway on UUD # 142 is anticipated to follow immediately thereafter.
Funding of $454,000 in Measure P is being added to an existing project to replace and upgrade the citywide telecommunications system� The telecommunications system needs to be upgraded as replacement components are no longer manufactured�
Project is planned to replace bridges, address Americans with Disabilities Act (ADA) access issues, redo parking lot and cart return area, trim trees, and complete other infrastructure repairs necessary to maintain operations at the Chula Vista Municipal Golf Course. Project cost is $250,000.
A total of $60,000 is programmed for advance planning associated with the citywide CIP Program.
Regional Projects
The City of Chula Vista CIP includes funding for several studies related to regional projects. It does not include total costs of regional projects funded or led by other agencies such as Caltrans or SANDAG. However, City staff often partners or gets involved in the delivery of these projects since they provide a direct benefit to the community and sustainable infrastructure. The following is a summary of various projects:
Interstate-5 Multi-modal Corridor Study
In an effort to identify all transportation related improvements needed along, across and within the four-mile long Interstate-5 and rail corridor in Chula Vista, the City has combined efforts with Caltrans, Metropolitan Transit System (MTS) and SANDAG to undertake this planning level study. Funding is provided by a combination of TransNet and two Federal grants. The study has several phases of work and all three phases have been completed. Phase III commenced in FY 2014 and is for the environmental work and preliminary engineering of grade-separating the Palomar Street light rail crossing near the intersection with Industrial Blvd. On January 28, 2020, the City Council approved the Project Report for the Palomar Street Rail Grade Separation Project with Resolution 2020-015. www.chulavistaca.gov/departments/engineering/light-rail-corridor-improvements Phase I identified and prioritized needed transportation improvements to improve mobility and goods movement within the study area bounded by SR-54 and Main Street. The results of the first phase study completed in December 2010 were included in the 2050 Regional Transportation Plan adopted by SANDAG in October 2011 and in 2015. This report is used as a technical appendix to the SANDAG 2050 Regional Transportation Plan. Rail improvements were identified as the highest near-term need and led to the SANDAG’s Board of Directors approval of the design phase at Palomar Street. Design began in 2021 and will be completed by end of 2023. www.sandag.org/index.asp?projectid=387&fuseaction=projects.detail Phase II, the Chula Vista Light Rail Corridor Improvements Project Study Report, is a grade separation study for each of the three light rail trolley stations at E Street, H Street and Palomar Street. This document, completed in August 2012, has planning level work for the ultimate rail corridor improvements in Chula Vista. Final recommendations from the Light Rail Train (LRT) Improvement study were incorporated into the Phase III environmental work for the Palomar Street location as well as future regional plans and as individual projects into the Bayfront Development Impact Fee Program, the Western Transportation Development Impact Fee (WTDIF) Program and the CIP program. www.chulavistaca.gov/departments/public-works/engineering/chula-vista-light-rail-corridor-improvements-project- study-report
In April of 2017, the E Street, F Street & H Street rail corridor study was updated to include additional information on project limits and a program level cost estimate. The “CHULA VISTA LIGHT RAIL CORRIDOR IMPROVEMENTS FINAL SUPPLEMENTAL PROJECT STUDY REPORT” functions as a supplemental report to the 2012 Project Study City of Chula Vista
Proposed Budget FY 2023204
Capital Improvement Program → CIP EXPENDITURE SUMMARY
Report, and whose purpose is to document the analysis of one additional alternative for grade-separating the MTS (San Diego Metropolitan Transit System) LRT tracks from the roadway crossings at E and H Streets by combining the two grade separations into one project. Since F Street is between E and H Streets, this combined project would also grade-separate the F Street crossing� The three future grade separated tracks are also used by the freight trains that travel through this corridor.
www.chulavistaca.gov/home/showpublisheddocument?id=16349 The completed Phase I and Phase II studies serve to identify an accurate project description for Phase III, a future LRT grade-separation Environmental Impact Report (EIR) for the Palomar Street rail crossing that commenced in FY 2013-14 was completed in January 2020. This environmental and preliminary design work was the last phase of the I-5 Multi-modal Corridor Study. The Palomar Street crossing is the highest priority LRT grade-separation project out of 27 study locations evaluated within San Diego County. City staff worked with SANDAG staff to obtain the $5 million design phase funded in FY20 for the next phase of work for Palomar Street. The construction phase is likely to get regional, State & Federal funding once the design phase nears completion in late 2023. The design phase is estimated to take 24 to 30 months. Pending SANDAG funding for the construction phase in FY22 or FY23, construction could be up to 36 months in duration with a project completion date by end of 2026 at the earliest.
The H Street and the E street locations rank fourth and sixth, respectively. Due to the proximity of the F Street crossing and freight rail profile design constraints between the Sweetwater River and the J Street rail crossing, F Street must be grade separated along with the E Street and H Street rail crossings. The updated April 2017 E Street & H Street Grade Separation Project Alternatives Analyses/Feasibility Study (AA/FS) Report was completed with input from the freight rail operator. This AA/FS report provides additional information on the extent of the work needed from south of the Sweetwater River to a point south of the J Street crossing for this corridor. The AA/FS report also includes a preliminary opinion of probable costs�
Ultimate improvements for this freight and LRT rail corridor are planned for in the SANDAG Regional Transportation Plan and shown in Appendix A.
sdforward.com/previous-plan-dropdown/chapters-and-appendices This project titled “Blue Line/Mid-Coast Frequency Enhancements and rail grade separations at 28th St, 32nd St, E St, H St, Palomar St, at Taylor St and Ash St, and Blue/Orange Track Connection at 12th/Imperial” is included as in the ”2019 Federal Regional Transportation Plan” – Appendix A, as a two phased project with a planned completion date of Year 2035 for the work within Chula Vista. No funding is yet identified for the E Street (& F Street) to H Street rail corridor other than the current design phase of work at Palomar Street. As indicated below, the Chula Vista locations are planned to be completed by year 2035. In FY21, staff submitted to SANDAG an application packet for all four Chula Vista rail improvements so that they can be considered in the next Federal Transportation Act.
Phase I – Blue Line Frequency Enhancements and rail grade separations at 28th St, 32nd St, E St, H St, Palomar St, and Blue/Orange Track Connection at 12th/Imperial (Year 2035).
City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → CIP EXPENDITURE SUMMARY
205
Phase II – Blue Line rail grade separations at Taylor St and Ash St (Year 2050).
Main Street Extension from Heritage Road to La Media Road.
The project is in coordination with the development community to consider several roadway alignments of which one includes a bridge over Wolf Canyon and associated utilities. The initial works involves meeting with the resource agencies and ultimately issue a request for proposal to complete the environmental document and preliminary level bridge and utility design. The development community continues their evaluation of various land use alternatives that will determine the timing and alignment needs for this arterial roadway but more immediate needs are further east along the SR-125 corridor.
Interchanges on SR-125 at Main St./Hunte Pkwy and at Otay Valley Rd. (La Media Rd.) On July 30, 2020, as new development continues in the southeastern portion of the city in Otay Ranch, the developer, with approval by the city, initiated work with Caltrans on a future pair of $65M interchanges at SR-125/Main Street and at SR-125/Otay Valley Road (La Media Road). Additional discussion with Caltrans has been conducted on the first interchange with SR-125 at the easterly terminus of Main Street between Magdalena Avenue and westerly extension of Hunte Parkway from Eastlake Parkway. In order to eventually proceed to the construction phase for the initial interchange at Main Street, the developer has entered into a Highway Improvement Agreement which requires as the initial phase a Project Initiation Document (PID) via a Project Study Report. The PID will take one year to complete.
The second location is an overcrossing planned south of Main Street at Otay Valley Road. Otay Valley Road is the south-to-easterly extension of La Media Road across the SR-125 corridor. This overcrossing is needed but may be constructed as a secondary interchange pending the traffic and geometric studies.
The phase of work and completion of work timeline for the SR-125 interchanges are:
1� Project Initiation Document/Project Study Report (FY22) 2� Project Report/Environmental Document (FY24)
3� Construction Phase (Begin FY24 – Open to Public FY27)
City of Chula Vista
Proposed Budget FY 2023206
Capital Improvement Program → CIP EXPENDITURE SUMMARY
I-805 South Express Lanes Project (from “www.keepsandiegomoving.com” website):
The I-805 South Express Lanes Project area is roughly 11 miles, between East Palomar Street in Chula Vista and the I-805/SR 15 interchange in San Diego. The project includes the addition of carpool (HOV)/Express Lanes within the freeway median. Additionally, the project includes the construction of a Direct Access Ramp (DAR) at East Palomar Street in Chula Vista that connects to the carpool/Express Lanes, as well as intermediate access points, direct connectors, in-line transit stations, and park & ride locations. The I-805 South Express Lanes Project will be constructed in two major phases.
City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → CIP EXPENDITURE SUMMARY
207
Phase I – COMPLETED
Phase I Improvements included the addition of one carpool or HOV, lane, in each direction along an eight-mile segment stretching from East Naples Street in Chula Vista to State Route 94 (SR 94) in San Diego. Phase I also included a new DAR, Transit Station and Park & Ride lots at East Palomar Street in Chula Vista, which opened on January 4, 2017, and the addition of 10 sound walls along the route to help mitigate freeway noise and enhance the quality of life for neighboring communities.
Phase II
The second phase of the I-805 South Express Lanes Project will further expand transportation choices by expanding the carpool lanes into Express Lanes, allowing for solo drivers using FasTrak®. Phase II also includes the addition of in-line transit stations and direct freeway-to-freeway HOV connectors. ■ Express Lanes* – The carpool lanes will be converted into Express Lanes between East Palomar Street and the I-805/SR 15 interchange. The Express Lanes will serve the South Bay Rapid, carpools, vanpools, buses, motorcycles, permitted clean air vehicles, and solo drivers using FasTrak®. ■ Transit Stations* – In-line transit stations will be constructed at East H Street in Chula Vista and East Plaza Boulevard in National City. These stops will provide convenient access to the South Bay Rapid system and reduce travel times by eliminating the need for vehicles to exit the freeway. A transit station along State Route 94 and an in-line transit station along I-805 near the 47th Street Trolley Station are planned as parts of other projects. ■ Direct Connectors* – Direct freeway-to-freeway HOV connectors between I-805 and SR 15 will allow seamless transitions between the carpool lanes. The direct connectors will help maintain consistent traffic speed within the Express Lanes. A direct connector at SR 94 is planned as part of a separate project. ■ Sound Walls – Phase II of the I-805 South Express Lanes Project will include the construction of five additional sound wall segments between East Naples Street and Bonita Road. Walls will abate freeway noise by at least five decibels and will improve the quality of life for nearby residents. Construction of the first stage of sound walls began in the fall 2018 and is scheduled to be completed in late 2021. * Construction of these improvements will be scheduled as funding becomes available.
In 2018, the construction phase began for the sound walls between East Naples Street and SR-54. The $42M sound wall and Sweetwater Bridge deck work will ultimately noticeably reduce ambient noise levels to nearby residents and widen the I-805 Sweetwater River Bridge south of the SR-54 interchange so that there is more left and northbound right shoulder area, complete the seismic retrofit and make other improvements for the northbound direction. www.keepsandiegomoving.com/I-805-corridor/I-805-south-segment.aspx The South Bay Bus Rapid Transit (SBBRT) Project
Significant construction work was completed for South Bay Rapid in FY 2017/18 and FY 2018/19. This project includes 12 stations along a 26-mile route from the Otay Mesa Port of Entry to Downtown San Diego via eastern Chula Vista, connecting to employment and activity centers in Downtown San Diego and South County. This project also will include a nearly six-mile-long transit-only guideway within the center median of East Palomar Street and along Eastlake Parkway in Chula Vista. Construction of one of the four segments (from Heritage Road to Olympic Parkway) was completed at the end of 2017. Two segments (Olympic Parkway to Birch Road & Otay Mesa Transit Center) were completed in 2018. Due to extensive utility relocation work between Oleander Avenue and Paseo Ladera, the last segment, Oleander Avenue to Heritage Road, was completed in early 2021. Rapid service began on January 27, 2019.
Construction through Chula Vista will be completed in three (3) phases by SANDAG plus one (1) phase by the developer:
1� Phase 1A – from Oleander Avenue to Heritage Road. This segment is under construction now and has provided a new traffic signal at Oleander Avenue/East Palomar Street. Except for the landscaping maintenance period, all construction was completed in FY 2020/21.
2� Phase 1B – from Heritage Road to Olympic Parkway. Construction began in February 2016 and was completed in fiscal year 2018.
City of Chula Vista
Proposed Budget FY 2023208
Capital Improvement Program → CIP EXPENDITURE SUMMARY
3� Phase 2 – from Olympic Parkway and across the SR-125 Toll Road via a new pedestrian and bus bridge overcrossing. Then around the northerly and easterly frontage of the Otay Ranch Mall to Birch Road. Construction began in September 2016. This phase was completed in fiscal year 2019. 4� Millenia Station – work by the developer south of Birch Road within the Millenia project area was generally completed in fiscal year 2019.
Updates to the regional projects can be found on the following weblink:
www.keepsandiegomoving.com
Future I-5 (Blue Line), SR 125 & I-805 (Purple Line) Corridor System Management Plans In late 2019, the SANDAG Board of Directors took two actions that ultimately approved an amendment to the FY 2020 Program Budget, adding $593.4 million in formula funds for numerous regionwide projects. For Chula Vista, the freeway corridors listed below have commenced and will conclude with recommendations for various transportation improvements that could be implemented in phases over many years:
■ Complete Corridor: Blue Line Express/I-5 South & Palomar St Rail Xing ■ Complete Corridor: High Speed Transit/SR 125
■ Complete Corridor: Purple Line Corridor/I-805
www.sandag.org/uploads/meetingid/meetingid_5155_26613.pdf www.sandag.org/uploads/meetingid/meetingid_5174_26749.pdf City staff has been working with SANDAG on the Comprehensive Multimodal Corridor Plan (CMCP) known as the South Bay to Sorrento (SB2S) Study. The CMCP evaluates all travel modes and transportation facilities in a defined corridor – highways and freeways, parallel and connecting roadways, transit (bus, bus rapid transit, light rail, intercity rail, etc.), pathways, and bikeways to accommodate more efficient movement of people and goods through the southern portion of San Diego County. Work began in FY 2020/21 and will be completed in FY 2021/22. www.sandag.org/uploads/publicationid/publicationid_4725_28441.pdf CIP Document
The initial proposed capital improvement project detail sheets are posted annually in April of each year on the Public Works website for public comment and review.
www.chulavistaca.gov/departments/public-works/projects
The proposed CIP is presented at a Council Budget Workshop and adopted in June of every year.
Additionally, the Engineering & Capital Projects Department publishes an annual adopted CIP budget. The document is made available at the City Clerk’s Office, the Civic Center Library, Otay Ranch Mall Library, the South Chula Vista Library, and the City’s website.
CIP BUDGET
SUMMARY
City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → CIP BUDGET SUMMARY
211
CAPITAL IMPROVEMENT BUDGET
Funding Summary by Project Type
BUILDING
FY 2022-23
Proposed
GGV0232 Police Facility Repairs (Measure P) $ 25,000
GGV0233 Recreation and Senior Center Repairs (Measure P) $ 760,500 GGV0234 Public Building Repairs (Measure P) $ 1,070,000 GGV0245 Police Facility Sewer Pump Station Relocation $ 210,000 GGV0246 City Hall Sewer Pump Station Upgrades $ 92,000 GGV0247 Loma Verde Aquatic and Recreation Center (Measure P) $ 14,100,000 GGV0261 HVAC Replacement $ 9,500,000
GGV0262 Rehabilitation YMCA Building $ 500,000
BUILDING TOTAL $ 26,257,500
DRAINAGE
FY 2022-23
Proposed
DRN0208 Telegraph Canyon Channel Improvements $ 2,950,000 DRN0214 Installation of Full Capture Trash BMPs $ 10,000 DRN0219 CMP Rehab Outside of Right of Way Phase III - Measure P $ 454,000 DRAINAGE TOTAL $ 3,414,000
GENERAL GOVERNMENT
FY 2022-23
Proposed
CTY0202 CIP Advance Planning $ 60,000
GGV0266 Security Cameras at Civic Center $ 250,000
GENERAL GOVERNMENT TOTAL $ 310,000
PARKS
FY 2022-23
Proposed
PRK0326 Park Infrastructure (Measure P) $ 750,000
PRK0327 Sport Courts and Fields (Measure P) $ 500,000
REC0261 Otay Ranch Community Park North Master Plan $ 109,940 PARKS TOTAL $ 1,359,940
City of Chula Vista
Proposed Budget FY 2023212
Capital Improvement Program → CIP BUDGET SUMMARY
CAPITAL IMPROVEMENT BUDGET
Funding Summary by Project Type
ROADWAY
FY 2022-23
Proposed
CTY0219 Pavement Management System $ 120,000
CTY0232 ADA Pedestrian Connectivity Program $ 50,000
STL0459 Pavement Maintenance Program FY2022/23 $ 1,707,593 STL0460 RMRA Pavement Maintenance - FY2022/23 $ 1,000,000 STL0461 ADA Pedestrian Curb Ramps Program FY2022/23 $ 250,000 STL0462 Sidewalk Replacement Program FY2022/23 $ 200,000 STL0463 Pavement Repair Program FY2022/23 $ 200,000
STL0464 F Street Promenade Phase 1 $ 100,000
STM0369 Bikeway Facilities Gap Program $ 50,000
STM0394 UUD Street Light Conversion - F St Phase 1 $ 100,000 STM0405 ADA Path Installation at Otay Lakes Road at Camino Del Cerro Grande $ 75,000 STM0406 Bay Boulevard at L Street Sidewalk Improvements Study $ 100,000 STM0407 F Street Undergrounding Phase 2 - Street Light Design $ 20,000 STM0411 Pavement Major Rehabilitation Program FY2022/23 $ 5,651,000 STM0412 RMRA Pavement Rehabilitation FY2022/23 $ 5,255,972 TRF0321 Citywide Traffic Data Program $ 20,000
TRF0325 Traffic Monitoring Program $ 20,000
TRF0327 Neighborhood Road Safety Program $ 500,000
TRF0332 Signing and Striping Program $ 50,000
TRF0345 School Zone Traffic Calming Program $ 200,000
TRF0350 Traffic Signal System Optimization Program $ 300,000 TRF0354 Traffic Congestion Relief Program $ 150,000
TRF0366 Traffic Signal and Streetlight Systems Upgrade and Modification Program $ 250,000 TRF0414 Pedestrian Access and Traffic Calming Studies $ 20,000 TRF0415 Telegraph Canyon Road Raised Median Improvements $ 75,000 TRF0422 Radar Speed Feedback Signs Various Locations $ 200,000 TRF0427 North Second Avenue Shoulder Improvements $ 115,000 TRF0429 Pedestrian and Guardrail Improvements at Various Locations $ 30,000 TRF0430 ADA Pedestrian Push Button Improvements $ 200,000 TRF0431 Signal Improvements at 2 Locations and Jacqua Street Truck Access Control $ 900,000 TRF0432 Olympic Parkway Safety Enhancements $ 700,000
TRF0433 Hilltop Drive SB-EB Left Turn Pocket Study $ 100,000 ROADWAY TOTAL $ 18,709,565
City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → CIP BUDGET SUMMARY
213
CAPITAL IMPROVEMENT BUDGET
Funding Summary by Project Type
WASTEWATER
FY 2022-23
Proposed
SWR0314 Sewer Manhole Rehabilitation FY2019/20 $ 180,000 SWR0325 Maintenance Hole Rehabilitation Program FY2022/23 $ 300,000 WASTEWATER TOTAL $ 480,000
GRAND TOTAL – ALL PROJECTS: $ 50,531,005
FIVE-YEAR CIP
PROJECT SUMMARY
SCHEDULE
City of Chula Vista
Proposed Budget FY 2023
Capital Improvement Program → FIVE-YEAR CIP PROJECT SUMMARY SCHEDULE 217
2022/23 – 2026/27 Capital Improvement Program
CIP # Project Name 2022/2023 2023/2024 2024/2025 2025/2026 2026/2027 Total CTY0202 CIP Advanced Planning $ 60,000 60,000 60,000 60,000 60,000 300,000 CTY0219 Pavement Management System $ 120,000 120,000 120,000 120,000 120,000 600,000 CTY0232 ADA Pedestrian Connectivity Program $ 50,000 50,000 50,000 50,000 50,000 250,000 DRN0208 Telegraph Canyon Channel
Improvements
$ 2,950,000
-
-
-
-
2,950,000
DRN0214 Installation of Full Capture Trash
BMPs
$ 10,000
10,000
10,000
10,000
10,000
50,000
DRN0219 CMP Rehab Outside of Right of Way
Phase III - Measure P
$ 454,000
-
-
-
-
454,000
GGV0232 Police Facility Repairs (Measure P) $ 25,000 - - - - 25,000 GGV0233 Recreation and Senior Center Repairs
(Measure P)
$ 760,500
-
-
-
-
760,500
GGV0234 Public Building Repairs (Measure P) $ 1,070,000 - - - - 1,070,000 GGV0245 Police Facility Sewer Pump Station
Relocation
$ 210,000
-
-
-
-
210,000
GGV0246 City Hall Sewer Pump Station
Upgrades
$ 92,000
-
-
-
-
92,000
GGV0247 Loma Verde Aquatic and Recreation
Center (Measure P)
$ 14,100,000
-
-
-
-
14,100,000
GGV0261 HVAC Replacement $ 9,500,000 - - - - 9,500,000 GGV0262 Rehabilitation YMCA Building $ 500,000 - - - - 500,000 GGV0266 Security Cameras at Civic Center $ 250,000 - - - - 250,000 PRK0326 Park Infrastructure (Measure P) $ 750,000 - - - - 750,000 PRK0327 Sport Courts and Fields (Measure P) $ 500,000 - - - - 500,000 REC0261 Otay Ranch Community Park North
Master Plan
$ 109,940
-
-
-
-
109,940
STL0459 Pavement Maintenance Program
FY2022/23
$ 1,707,593
1,000,000
1,000,000
1,000,000
1,000,000
5,707,593
STL0460 RMRA Pavement Maintenance -
FY2022/23
$ 1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
5,000,000
STL0461 ADA Pedestrian Curb Ramps Program
FY2022/23
$ 250,000
250,000
250,000
250,000
250,000
1,250,000
STL0462 Sidewalk Replacement Program
FY2022/23
$ 200,000
200,000
200,000
200,000
200,000
1,000,000
STL0463 Pavement Repair Program FY2022/23 $ 200,000 200,000 200,000 200,000 200,000 1,000,000 STL0464 F Street Promenade Phase 1 $ 100,000 - - - - 100,000 STM0369 Bikeway Facilities Gap Program $ 50,000 100,000 100,000 100,000 100,000 450,000 STM0394 UUD Street Light Conversion - F St
Phase 1
$ 100,000
-
-
-
-
100,000
STM0405 ADA Path Installations on Otay Lakes
Road at Camino Del Cerro Grande &
Ridgeview Way
$ 75,000
300,000
-
-
-
375,000
STM0406 Bay Boulevard Street Sidewalk
Improvements
$ 100,000
-
-
-
-
100,000
STM0407 F Street Undergrounding Phase 2 -
Street Light Design
$ 20,000
-
-
-
-
20,000
STM0411 Pavement Major Rehabilitation
Program FY2022/23
$ 5,651,000
3,900,000
4,000,000
4,100,000
4,200,000
21,851,000
STM0412 RMRA Pavement Rehabilitation
FY2022/23
$ 5,255,972
5,000,000
5,200,000
5,400,000
5,600,000
26,455,972
SWR0314 Sewer Manhole Rehabilitation
FY2019/20
$ 180,000
-
-
-
-
180,000
City of Chula Vista
Proposed Budget FY 2023218
Capital Improvement Program → FIVE-YEAR CIP PROJECT SUMMARY SCHEDULE 2022/23 – 2026/27 Capital Improvement Program
CIP # Project Name 2022/2023 2023/2024 2024/2025 2025/2026 2026/2027 Total SWR0325 Maintenance Hole Rehabilitation
Program FY2022/23
$ 300,000
-
300,000
-
300,000
900,000
TRF0321 Citywide Traffic Data Program $ 20,000 20,000 20,000 20,000 20,000 100,000 TRF0325 Traffic Monitoring Program $ 20,000 20,000 20,000 20,000 20,000 100,000 TRF0327 Neighborhood Road Safety Program $ 500,000 50,000 100,000 50,000 100,000 800,000 TRF0332 Signing and Striping Program $ 50,000 50,000 50,000 50,000 50,000 250,000 TRF0345 School Zone Traffic Calming Program $ 200,000 150,000 150,000 150,000 150,000 800,000 TRF0350 Traffic Signal System Optimization
Program
$ 300,000
300,000
300,000
300,000
300,000
1,500,000
TRF0354 Traffic Congestion Relief Program $ 150,000 150,000 150,000 150,000 150,000 750,000 TRF0366 Traffic Signal and Streetlight Systems
Upgrade Program
$ 250,000
250,000
250,000
250,000
250,000
1,250,000
TRF0414 Pedestrian Access and Traffic
Calming Studies
$ 20,000
-
-
-
-
20,000
TRF0415 Telegraph Canyon Road Raised
Median Improvements
$ 75,000
-
-
-
-
75,000
TRF0422 Radar Speed Feedback Signs Various
Locations
$ 200,000
-
-
-
-
200,000
TRF0427 North Second Avenue Shoulder
Improvements
$ 115,000
-
-
-
-
115,000
TRF0429 Pedestrian and Guardrail
Improvements at Various Locations
$ 30,000
-
-
-
-
30,000
TRF0430 ADA Pedestrian Push Button
Improvements
$ 200,000
-
-
-
-
200,000
TRF0431 Signal Improvements at 2 Locations
and Jacqua Street Truck Access
Control
$ 900,000
-
-
-
-
900,000
TRF0432 Olympic Parkway Safety
Enhancements
$ 700,000
-
-
-
-
700,000
TRF0433 Hilltop Drive SB-EB Left Turn Pocket
Study
$ 100,000
200,000
-
-
-
300,000
Total: 53 $ 50,531,005 13,380,000 13,530,000 13,480,000 14,130,000 105,051,005
MEASURE A FUND
SUMMARY
City of Chula Vista
Proposed Budget FY 2023 221
Measure A Fund summary
Measure A Fund Summary
The Measure A fund accounts for revenues and expenditures related to the approved ballot measure adopting a one-half (½) cent Public Safety General Transactions and Use Tax (Sales Tax) in the City of Chula Vista.
In December 2017, City staff presented the Public Safety Staffing Strategies Report to the City Council. This report outlined staffing proposals for the Police and Fire Department that addressed critical needs. After discussions regarding the critical needs and funding options, the City Council directed the City Manager to return with a proposal for Council consideration to place a half-cent sales tax measure before the voters to fund public safety critical needs.
In February 2018, City staff presented the City Council with a ballot measure to consider for placement to address public safety staffing on the ballot in June 2018. The tax will remain in place unless and until the voters repealed it. Concurrent with the approval of placing the measure on the ballot, the City Council adopted an Intended Public Safety Expenditure Plan for the anticipated revenues generated from the measure.
On June 5, 2018 Chula Vista voters approved Measure A, authorizing the one-half cent sales tax increase. Collection of the sales tax began October 1, 2018.
The sales tax will allow the Chula Vista Fire and Police Departments to provide faster responses to 9-1-1 emergency calls, increase neighborhood police patrols, reduce gang and drug-related crimes, address homelessness, and improve firefighter, paramedic and emergency medical response times.
The City has established a separate fund to track and account for income and expenses and appointed a Citizen’s Oversight Committee (“COC”) to ensure transparency in the use of Measure A Funds.
Revenues
The fiscal year 2023 Proposed Budget reflects the allocation of approximately $25.7 in Measure A sales tax revenues and approximately $0.3 is from FEMA SAFER grant reimbursement for the Fire Department for a total of $25.9 in revenues. Sales tax revenues are received in the City’s General Fund, and then transferred into the Measure A Fund.
The following table reflects the Measure A revenues by category.
Measure A Fund Revenues
Category
FY 2022
Adopted
FY 2023
Proposed Change % Change
Revenue from Other Agencies $ 250,000 $ 250,000 $ - 0.0% Transfers In $ 2 2,943,658 $ 2 5,687,903 $ 2,744,245 12.0% Total $ 23,193,658 $ 25,937,903 $ 2,744,245 13.4%
Expenditures
The fiscal year 2023 Proposed Measure A Budget includes approximately $19.3 million in expenditures for the Fire and Police Departments, to follow are the major categories for each department as noted within the Spending Plan:
Police Department
■ Personnel Costs – The budget includes funding for the costs related to the approved Measure A positions. ■ Sworn Non-Personnel Costs – Funding included for equipment and supplies to support sworn staff. ■ Civilian Non-Personnel Costs – Funding included for equipment and supplies to support civilian staff. ■ Computers and Other Equipment – Includes funding for computers and equipment used by staff within the fund. ■ Police Vehicles, Outfitting, Maint., Fuel, etc. – Funding included for Police vehicles and the costs associated with their operation�
City of Chula Vista
Proposed Budget FY 2023222
Measure A Fund summary
■ Reimbursement for Support Staff (IT, Fin, HR, City Attorney) – Includes funding for the departments that provide the Measure A support to the Police Department.
■ Transfers Out – This category reflects funding for the 2021 Pension Obligation Bonds debt service payment and Section 115 Trust for OPEB contributions, and contributions to the Vehicle Replacement Fund.
Fire Department
■ Personnel Costs – The budget includes funding for costs related to Measure A positions. ■ Academy Costs – Funding for the Fire Academy.
■ PPE Maintenance – Includes funding for the maintenance of personal protection equipment. ■ Computers and Other Equipment – Includes funding for computers and equipment used by staff within the fund. ■ Fire Vehicles, Outfitting, Maint., Fuel, etc. – Funding included for Fire vehicles and the associated costs of operation�
■ Reimbursement for Support Staff (IT, Fin, HR, City Attorney) – Includes funding the departments that provide Measure A support to the Fire Department.
■ Transfers Out – This category reflects funding for the 2021 Pension Obligation Bonds debt service payment, Section 115 Trust for OPEB contributions, and contributions to the Vehicle Replacement Fund.
The following table provides the detailed breakdown of the Measure A expenditures by category.
Measure A Fund Expenditures
Category
FY 2022
Adopted
FY 2023
Proposed Change
Police Department:
Personnel Services $ 8,311,671 $ 9,238,911 $ 927,240 Supplies & Services $ 739,956 $ 669,619 $ (70,337)
Other Expenses $ 427,069 $ 480,129 $ 53,060
Internal Service Charges $ 31,094 $ 60,973 $ 29,879
Other Capital $ 165,000 $ - $ (165,000)
Transfers Out $ 1,158,165 $ 1,135,363 $ (22,802)
Total Police Department Expenditures $ 10,832,955 $ 11,584,995 $ 752,040 Fire Department:
Personnel Services $ 5,974,227 $ 5,456,111 $ (518,116) Supplies & Services $ 389,431 $ 938,551 $ 549,120
Utilities $ 3,240 $ 4,976 $ 1,736
Other Expenses $ 427,069 $ 480,129 $ 53,060
Internal Service Charges $ 38,191 $ 79,556 $ 41,365
Transfers Out $ 852,427 $ 797,187 $ (55,240)
Total Fire Department Expenditures $ 7,684,585 $ 7,756,510 $ 71,925 Total Expenditures $ 18,517,540 $ 19,341,505 $ 823,965 City of Chula Vista
Proposed Budget FY 2023 223
Measure A Fund summary
Staffing
The fiscal year 2023 budgeted staffing totals are 95.00 FTE, of which 30.00 are in the Fire Department and 65.00 are in the Police Department. The below table summarizes the staffing changes.
Measure A Fund Staffing
Measure A Fund
FY 2022
Adopted
Staffing
FY 2022
Mid Year
Changes
FY 2023
Changes
FY 2023
Proposed
Staffing
Deputy Fire Chief 1�00 - - 1�00
Fire Captain (80 hr) 2�00 - - 2�00
Firefighter (112 hr) 27.00 - - 27.00
Fire Department Total 30.00 - - 30.00
Civilian Background Investigator 1�00 - - 1�00
Community Services Officer 2�00 - - 2�00
Digital Forensics Tech II 2�00 - - 2�00
Forensics Specialist - 1�00 - 1�00
Information Technology Tech 1�00 - - 1�00
Peace Officer 24�00 - - 24�00
Police Agent 8.00 - - 8.00
Police Captain - 1�00 - 1�00
Police Comm Systems Manager 1�00 - - 1�00
Police Dispatcher 7.00 - - 7.00
Police Lieutenant 1�00 - - 1�00
Police Sergeant 7.00 - - 7.00
Police Tech Spec 1�00 - - 1�00
Property & Evidence Specialist - 3�00 - 3�00
Property & Evidence Supervisor - 1�00 - 1�00
Public Information Spec 1�00 - - 1�00
Sr Police Records Specialist - 3�00 - 3�00
Police Department Total 56.00 9.00 - 65.00
Measure A Fund Staffing Total 86.00 9.00 - 95.00 City of Chula Vista
Proposed Budget FY 2023224
Measure A Fund summary
2018 MEASURE A SALES TAX FUND (222)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Personnel Services 7,033,433 12,209,321 14,285,898 14,695,022 Supplies and Services 499,979 279,817 1,129,387 1,608,170 Other Expenses 750,394 885,517 854,138 960,258
Other Capital 1,032,001 592,412 165,000 -
Utilities - 49,581 3,240 4,976
Internal Service Charges 8,702 38,876 69,285 140,529 Transfers Out 218,942 218,942 2,010,592 1,932,550
Total Expenditures $ 9,543,450 $ 14,274,466 $ 18,517,540 $ 19,341,505
Revenues
Revenue from Other Agencies (86,915) (221,651) (250,000) (250,000) Charges for Services - (632) - -
Transfers In (20,119,656) (23,918,802) (22,943,658) (25,687,904)
Total Revenues $ (20,206,571) $ (24,141,085) $ (23,193,658) $ (25,937,904)
Net Fund Activity $ (10,663,121) $ (9,866,619) $ (4,676,118) $ (6,596,399)
MEASURE P FUND
SUMMARY
City of Chula Vista
Proposed Budget FY 2023 227
Measure P Fund summary
Measure P Fund Summary
The Measure P fund accounts for revenues and expenditures related to the approved ballot measure adopting a one-half (½) cent General Transactions and Use Tax (Sales Tax) in the City of Chula Vista.
On August 2, 2016, the City Council approved Ordinance 3371 (“Ordinance”) modifying the Municipal Code to establish a temporary one-half cent Sales Tax if approved by the voters. As part of the action to approve the Ordinance, the City Council approved a spending plan described as the Intended Infrastructure, Facilities and Equipment Expenditure Plan (Expenditure Plan), which identified how the funds were to be allocated.
On November 8, 2016 Chula Vista voters approved Measure P , authorizing the one-half cent sales tax increase on retail sales within the City for a period of ten (10) years.
Collection of the sales tax began April 1, 2017. The sales tax is anticipated to exceed the original estimated amount of $186 million over the ten-year collection period. The proceeds of the tax will be used to upgrade police, fire, paramedic and 9-1-1 equipment, vehicles and facilities; fund streets and sidewalks; replace storm drains to prevent sinkholes; improve parks; repair recreation facilities; and repair or replace other city infrastructure.
The City has established a separate fund to track and account for income and expenses and appointed a Citizen’s Oversight Committee (“COC”) to ensure transparency in the use of Measure P Funds.
Revenues
The fiscal year 2023 Proposed Budget reflects the allocation of approximately $25.6 million in Measure P sales tax revenues. These sales tax revenues are received in the City’s General Fund, and then transferred into the Measure P Fund�
The following table reflects the Measure P revenues by category.
Measure P Fund Revenues
Category
FY 2022
Adopted
FY 2023
Proposed Change % Change
Transfers In $ 22,777,017 $ 25,588,947 $ 2,811,930 12.3% Total $ 22,777,017 $ 25,588,947 $ 2,811,930 12.3%
City of Chula Vista
Proposed Budget FY 2023228
Measure P Fund summary
Expenditures
The fiscal year 2023 Proposed Measure P Budget includes approximately $22.6 million in expenditures for police facility repairs, recreation centers, other public buildings, sports courts and fields, park infrastructure, other infrastructure, equipment, fleet purchases and debt service. To follow are the major categories as noted within the adopted Expenditure Plan:
The following table provides the breakdown of the Measure P expenditures by project category.
Measure P Fund Expenditures
Project
FY 2023
Proposed
Fire Vehicles $ 907,550
Police Vehicles $ 944,950
Non-Safety City Vehicles $ 2,000,000
Fire Equipment $ 358,216
Police Equipment $ 42,123
Police Communications & Dispatch System $ 365,100
Regional Communications System (RCS) $ 345,261
Police Facility Repairs $ 25,000
Recreation Centers and Senior Center $ 6,860,500
Other Public Buildings $ 1,070,000
Sports Courts and Fields $ 500,000
Park Infrastructure $ 750,000
Other Infrastructure $ 554,000
Total Project Expenditures $ 14,722,700
Administrative Expenses $ 12,664
Annual Debt Service Payments $ 7,820,000
Total Expenditures $ 22,555,364
City of Chula Vista
Proposed Budget FY 2023 229
Measure P Fund summary
2016 MEASURE P SALES TAX FUND (220)
Fund Summary
Budget Category
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Expenditures
Supplies and Services 394,899 344,944 294,831 600,613 Other Expenses 9,033,223 9,031,874 9,428,154 1,295,499 Other Capital 2,677,672 2,293,571 5,273,650 3,072,500 Transfers Out - - - 7,827,252
CIP Project Expenditures 29,116,698 21,344,037 27,452,933 9,659,500 Non-CIP Project Expenditures 100,000 100,000 100,000 100,000
Total Expenditures $ 41,322,491 $ 33,114,425 $ 42,549,568 $ 22,555,364
Revenues
Use of Money and Property (1,648,047) (285,712) - - Charges for Services (162) (3,038) - -
Other Revenue (79,987) - - -
Transfers In (20,037,276) (23,629,265) (22,777,017) (25,588,947)
Total Revenues $ (21,765,473) $ (23,918,015) $ (22,777,017) $ (25,588,947)
Net Fund Activity $ 19,557,018 $ 9,196,411 $ 19,772,551 $ (3,033,583)
SUMMARY TABLES
Fund Appropriations by Department and
Expenditure Category
Schedule of Revenues
Schedule of Interfund Transfers
Authorized Positions by Department
FUND
APPROPRIATIONS
BY DEPARTMENT
AND EXPENDITURE
CATEGORY
summary Tables → FUND APPROPRIATIONS BY DEPARTMENT AND EXPENDITURE CATEGORY City of Chula Vista
Proposed Budget FY 2023 235
EXPENDITURES BY DEPARTMENT/CATEGORY
Dept / Fund
Personnel
Services
Supplies &
Services Utilties
Other
Expenses
Other
Capital
Internal
Service
Charges
Transfers
Out
CIP
Projects
Non-CIP
Projects
Total
FY 2023
100 General Fund
01 City Council 1,489,644 105,880 534 - 3,190 - - - - 1,599,248 02 Boards & Commissions - 8,536 - - - - - - - 8,536 03 City Clerk 908,624 395,776 461 - - - - - - 1,304,861 04 City Attorney 2,754,151 367,374 1,086 - 4,948 - - - - 3,127,559 05 Administration 2,209,516 363,739 675 - - - - - - 2,573,930 06 Information Technology 2,604,567 1,538,461 4,270 - 87,890 - - - - 4,235,188 07 Human Resources 2,598,336 459,286 1,871 - 2,500 - - - - 3,061,993 08 Finance 3,913,530 374,827 1,789 - 3,573 - - - - 4,293,719 09 Non-Departmental 1,303,373 4,838,196 6,216 1,537,176 - - 88,868,245 - - 96,553,206 10 Animal Care Facility 2,766,335 351,950 47,520 4,500 6,282 63,558 - - - 3,240,145 11 Economic Development 1,260,988 195,154 1,776 - - - - - 2,460,000 3,917,918 12 Development Services 2,442,115 156,100 1,533 11,000 - 28,236 - - - 2,638,984 13 Engineering/Capital Projects 8,291,874 353,517 977,479 95,000 5,000 221,738 201,326 - - 10,145,934 14 Police 48,657,618 2,263,245 702,196 100,930 25,000 1,195,209 - - - 52,944,198 15 Fire 26,659,562 1,829,243 256,493 - - 1,316,001 63,959 - - 30,125,258 16 Public Works 8,746,254 3,515,306 801,149 10,000 3,000 555,233 - - - 13,630,942 17 Parks and Recreation 7,311,308 1,173,008 3,022,148 27,500 26,423 383,400 - - - 11,943,787 18 Library 3,011,800 338,602 232,478 400 - 3,997 - - - 3,587,277 100 General Fund Total 126,929,595 18,628,200 6,059,674 1,786,506 167,806 3,767,372 89,133,530 - 2,460,000 248,932,683
220 2016 Measure P Sales Tax - 600,613 - 1,295,499 3,072,500 - 7,827,252 9,659,500 100,000 22,555,364 221 Transportation Grants-Gas Tax 241,201 - - - - 5,973 4,594,140 9,860,065 - 14,701,379 222 2018 Measure A Sales Tax 14,695,022 1,608,170 4,976 960,258 - 140,529 1,932,550 - - 19,341,505 227 Transportation Sales Tax - - - - - - - 8,799,500 - 8,799,500 234 Advanced Life Support Program 860,077 271,260 - - 193,469 17,863 1,371,874 - - 2,714,543 241 Parking Meter - 360,700 28,454 198,500 - - 1,227 - - 588,881 245 Traffic Safety - 38,500 - - - - 399,140 - - 437,640 266 Special Revenue Endowments - 70,000 - - - - - - - 70,000 268
American Rescue Plan Act of
2021 600,000 - - 567,625 - - 17,357,337 9,500,000 - 28,024,962 269 Other Grants 80,000 - - 22,333 - - - - - 102,333 270 Mobile Park Fee - 28,000 - 37,000 - - - - - 65,000 271 Local Grants 83,796 161,500 - 2,000 50,000 - - - - 297,296 272 Federal Grants 5,428,962 1,746,285 4,653 756,408 866,704 - 2,008,933 - 2,370,308 13,182,253 273 State Grants 862,947 321,015 - 37,224 - 2,744 (2,559) - 200,000 1,421,371 282 Environmental Services 886,709 1,401,352 18,558 110,351 4,600 8,666 400,610 - - 2,830,846 301 Storm Drain - 348,100 - - - - 128,284 - - 476,384 311 CDBG Housing Program - - - 25,000 - - - - 75,000 100,000 313 Chula Vista Housing Authority 957,711 335,800 662 472,500 - - 370,269 - - 2,136,942 summary Tables → FUND APPROPRIATIONS BY DEPARTMENT AND EXPENDITURE CATEGORY City of Chula Vista
Proposed Budget FY 2023236
EXPENDITURES BY DEPARTMENT/CATEGORY
Dept / Fund
Personnel
Services
Supplies &
Services Utilties
Other
Expenses
Other
Capital
Internal
Service
Charges
Transfers
Out
CIP
Projects
Non-CIP
Projects
Total
FY 2023
316 Public Educational & Govt Fee - 319,500 - - 270,000 - - - - 589,500 318 RDA Successor Agency Fund - 6,000 - 629,000 - - 2,800,912 - - 3,435,912 319 Housing Successor Agency - 57,900 - 2,008,500 6,000 - 9,858 - - 2,082,258 341 Public Liability Trust - 384,908 - 899,170 - - - - - 1,284,078 342 CFD 11-M Rolling Hills McM - 160,453 32,915 45,000 - - - - - 238,368 343 CFD 12-M Otay Ranch Village 7 - 451,829 124,884 78,289 - - - - - 655,002 344 CFD 13-M Otay Ranch Village 2 - 721,213 608,914 170,734 - - 1,514 - - 1,502,375 345 CFD 12M Village 7 Otay Ranch - 397,868 171,238 80,549 - - - - - 649,655 346 CFD 14M-A-EUC Millenia - 83,429 4,892 30,194 - - 123,094 - - 241,609 347 CFD 14M-B-EUC Millenia - 61,096 115,225 303,900 - 2,957 - - - 483,178 348 CFD 18M Village 3 Otay Ranch - 529,606 206,049 90,615 - - 1,997 - - 828,267 349 CFD 19M Freeway Commercial 2 - 191,207 44,210 22,073 - - - - - 257,490 350 Bayfront Special Tax District - - - 15,000 - - - - - 15,000 352 Bay Blvd Landscape District - 294 5,058 4,176 - - - - - 9,528 353 Eastlake Maintenance Dist I - 277,164 96,675 62,200 - - - - - 436,039 354 Open Space District #01 - 42,884 40,378 11,940 - - - - - 95,202 355 Open Space District #02 - 7,289 5,507 3,918 - - - - - 16,714 356 Open Space District #03 - 28,967 17,917 11,246 - - - - - 58,130 357 Open Space District #04 - 79,518 20,683 12,707 - - - - - 112,908 358 Open Space District #05 - 27,351 22,759 10,322 - - - - - 60,432 359 Open Space District #06 - 23,428 13,183 6,150 - - - - - 42,761 361 Open Space District #07 - 14,140 7,088 4,730 - - - - - 25,958 362 Open Space District #08 - 51,539 15,891 14,623 - - - - - 82,053 363 Open Space District #09 - 23,774 33,147 14,049 - - - - - 70,970 364 Open Space District #10 - 36,029 39,154 15,568 - - - - - 90,751 365 Open Space District #11 - 90,388 66,133 29,622 - - - - - 186,143 367 Open Space District #14 - 177,276 161,138 54,690 - - - - - 393,104 368 Open Space District #15 - 9,127 8,290 4,954 - - - - - 22,371 369 Open Space District #17 - 6,562 - 3,239 - - - - - 9,801 371 Open Space District #18 - 115,959 67,202 35,442 - - - - - 218,603 372 Open Space District #20 - 1,178,375 403,224 235,062 - - 1,727 - - 1,818,388 373 Open Space District #23 - 50,969 9,364 9,611 - - - - - 69,944 374 Open Space District #24 - 8,197 13,813 5,479 - - - - - 27,489 375 Open Space District #26 - 3,919 4,434 3,952 - - - - - 12,305 376 Open Space District #31 - 142,140 49,197 23,756 - - - - - 215,093 378
CFD 07M Eastlake Woods &
Vista - 570,488 146,020 183,900 - - 1,536 - - 901,944 379 CFD 08M Vlg 6 McMillin & OR - 1,013,119 305,247 231,036 - - 3,758 - - 1,553,160 380 CFD 09M ORV II Brookfield-Shea - 855,676 202,585 177,000 - - 2,495 - - 1,237,756 381 CFD 14M-2-EUC Millenia - 80,156 4,700 28,314 - - 118,267 - - 231,437 382 CFD 99-2 Otay Ranch Vlg 1 West - 681,194 206,323 120,002 - - 1,875 - - 1,009,394 summary Tables → FUND APPROPRIATIONS BY DEPARTMENT AND EXPENDITURE CATEGORY City of Chula Vista
Proposed Budget FY 2023 237
EXPENDITURES BY DEPARTMENT/CATEGORY
Dept / Fund
Personnel
Services
Supplies &
Services Utilties
Other
Expenses
Other
Capital
Internal
Service
Charges
Transfers
Out
CIP
Projects
Non-CIP
Projects
Total
FY 2023
386 Otay Ranch Preserve - 677,856 - 80,588 - - 1,293 - - 759,737 387 CFD 98-3 Sunbow 2 - 883,874 215,974 130,379 - - 1,158 - - 1,231,385 388 CFD 97-1 Otay Ranch - 2,439,529 531,055 377,546 - - 6,559 - - 3,354,689 391 Central Garage Fund 1,256,595 3,160,100 85,789 400 - 25,982 131,001 - - 4,659,867 398 Workers Compensation Fund - 1,200,132 - 3,630,099 - - - - - 4,830,231 405 City Jail 1,777,943 224,500 - - - - - - - 2,002,443 407 Living Coast Discovery Center - 4,713 69,133 - - 6,448 - - - 80,294 408 Development Services Fund 8,437,672 2,014,651 3,073 371,000 115,500 56,076 2,767,307 - - 13,765,279 409 CV Elite Athlete Training Ctr - 160,800 - 39,500 - - 28,200 - - 228,500 410 Transport Enterprise 7,135,255 2,691,406 - 928,113 - 189,140 3,277,110 - - 14,221,024 411 Sewer Income - - - - - - 1,809 - - 1,809 413 Trunk Sewer Capital Reserve - - - 150,000 - - 53,895 - - 203,895 414 Sewer Service Revenue 4,750,888 28,655,590 155 75,000 1,393,473 378,369 3,876,639 - 64,600 39,194,714 428 Sewer Facility Replacement - - - - - - 160,644 782,000 - 942,644 430 Sewer DIFs - 120,000 - 552,490 - - - - - 672,490 442 CDBG Section 108 Loan - - - 657,214 - - - - - 657,214 451 Long Term Debt - City of CV - 5,000 - 15,736,641 - - - - - 15,741,641 452 Equipment Lease Fund - - - 540,818 - - - - - 540,818 453 Energy Conservation Loans - - - 309,825 - - - - - 309,825 475 2014 COP Refunding - 5,000 - 3,606,082 - - - - - 3,611,082 476 2015 Refunding COP - 5,002 - 2,918,766 - - - - - 2,923,768 477 2016 Ref COP Civic Ctr/Nature - 5,000 - 282,551 - - - - - 287,551 478 2016 LRRB PFDIF/COP - 5,000 - 2,144,276 - - - - - 2,149,276 479 2017 CREBs LRBs - 9,001 - 672,645 - - - - - 681,646 480 2017 Measure P LRBs - 7,252 - 7,820,000 - - - - - 7,827,252 542 Drainage DIF - - - 10,000 - - 3,291 - - 13,291 560 Public Facilities DIF - 57,000 - 1,284,933 - - 5,217,674 - - 6,559,607 580 Pedestrian Bridge DIFs - - - 95,500 - - 4,779 - - 100,279 590 Transportation DIFs - - - 529,000 - - 23,443 120,000 15,000 687,443 666 2016 TARBs - 5,000 - 2,793,400 - - - - - 2,798,400 693 CV Bayfront Finance Authority - 1,756,509 - - - - - - - 1,756,509 713 Capital Improvement Projects - - - - - - 1,434 11,700,000 - 11,701,434 715 Parkland Acquisition & DevFees - 50,000 - 35,000 - - 29,975 109,940 - 224,915 716 Western-Park Acquisition & Dev - - - 221,500 - - 51,768 - - 273,268 717 Residential Construction Tax - - - - - - 666,582 - - 666,582
Grand Total, All Funds 174,984,373 79,023,341 10,295,593 57,955,182 6,140,052 4,602,119 144,894,181 50,531,005 5,284,908 533,710,754
SCHEDULE OF
REVENUES
City of Chula Vista
Proposed Budget FY 2023240
summary Tables → SCHEDULE OF REVENUES
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
100 General Fund
Property Taxes
4001 Current Taxes Secured (36,098,183) (38,248,156) (37,363,305) (38,671,021) 4002 State Secured Unitary (817,621) (955,881) (840,000) (869,400) 4003 Current Taxes Unsecured (1,087,546) (1,149,210) (1,094,900) (1,133,222) 4004 Delinquent Taxes (163,786) (324,213) (123,266) (190,702) 4005 Prop Tax in Lieu (999) (15,728) (12,075) (12,498) 4006 Property Tax in Lieu of VLF (23,558,103) (24,950,254) (24,771,536) (26,771,668) 4531 St Motor Vehicle Licenses (214,809) (199,643) (114,764) (114,764) Property Taxes Total (61,941,048) (65,843,085) (64,319,846) (67,763,275)
Other Local Taxes
4011 Sales and Use Taxes (34,511,235) (38,178,984) (38,531,819) (42,332,415) 4012 Sales Tax Pub Safety Augment (954,278) (1,001,282) (1,185,304) (1,227,231) 4015 Sales Tax - Measure P (20,253,786) (23,804,145) (23,042,000) (25,886,643) 4016 Sales Tax - Measure P (20,189,564) (23,783,704) (23,042,000) (25,904,809) 4021 Franchise Fees (12,619,252) (13,130,357) (12,901,132) (14,517,177) 4031 Utility Taxes (4,064,893) (3,915,862) (3,800,000) (3,819,000) 4041 Business License Tax (1,437,501) (1,640,048) (1,301,161) (1,496,161) 4042 Business License Tax Penalty (94,420) (40,427) (70,000) (70,000) 4051 Transient Occupancy Taxes (4,142,337) (4,571,695) (4,364,922) (4,583,168) 4052 Short-Term Rentals TOT (69,716) (105,664) (50,000) (110,000) 4053 RV Park TOT (310,074) (593,440) (527,267) (543,085) 4071 Real Property Transfer Tax (1,183,539) (1,485,762) (1,300,000) (1,377,000) 4111 Cannabis Excise Tax - (245,356) (2,790,000) (4,021,000) Other Local Taxes Total (99,830,594) (112,496,728) (112,905,605) (125,887,689)
Licenses & Permits
4201 Animal Licenses (128,446) (114,378) (140,000) (140,000) 4202 Bicycle Licenses (100) - - -
4204 Cannabis Compliance Insp Fee - (311,100) (125,000) (197,470) 4211 Building Permits (109,664) (147,580) (198,489) (198,489) 4215 Utility Permits (20,450) (42,410) (50,000) (50,000) 4221 Fire Permits (611,030) (647,160) (565,000) (589,000) 4222 Security Alarm Permits (207,291) (238,623) (241,170) (241,170) 4223 Housing Permits (496,535) (469,996) (450,000) (450,000) 4224 Parking Permits (8,090) (2,199) (10,500) (10,500) 4241 Cannabis Application Fees (225,549) (11,604) - - Licenses & Permits Total (1,807,156) (1,985,050) (1,780,159) (1,876,629)
Fines and Penalties
4301 Negligent Veh Impound Proc Fee (183,735) (163,625) (180,000) (180,000) 4302 Code Enforcement Violations (165,057) (180,993) (160,000) (160,000) 4312 False Alarm Penalty (207,859) (162,177) (200,000) (200,000) 4314 Ordinance Violation Fines (88,179) (52,142) (129,000) (129,000) 4331 Parking Citation (319,896) (267,475) (245,000) (245,000) 4341 Library Fines (55,203) (12,630) (85,830) (42,914) City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF REVENUES
241
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
Fines and Penalties Total (1,019,929) (839,042) (999,830) (956,914)
Use of Money & Property
4401 Investment Earnings City Pool (1,053,392) (1,136,179) (895,000) (1,001,000) 4402 Investment Earnings Others (111,199) (34,584) (68,000) (68,000) 4404 Change in Fair Value of Invts (1,822,754) 1,349,843 - - 4421 Sale of Other Personal Prop (10,139) (98,712) (3,000) (3,000) 4431 Coin Operated Machine Revenue (17,957) (3,764) (24,637) (24,637) 4432 Rentals Leases of Equipment (371) - - -
4433 Film Video Insurance Charge (3,299) (71) (11,270) (11,270) 4442 Rental Leases Picnic Shelters (139,832) (91,725) (250,000) (300,000) 4411 Sale of Real Property (225,000) - - -
4443 Rentals Leases Baseball Fields (77,010) (117,493) (109,490) (109,490) 4446 Rentals Leases Land Space (12) (24,618) - - 4447 Rental Telecom Site Lic Fee (1,192,285) (1,310,359) (1,150,000) (1,200,000) 4461 Rental Leases P R Centers (582,266) (196,283) (550,786) (550,786) 4462 Rentals Leases Buildings (256,776) (234,016) (250,495) (250,495) Use of Money & Property Total (5,492,292) (1,897,960) (3,312,678) (3,518,678)
Revenue from Other Agencies
4503 PD State Grant RATT (239,319) (303,054) (335,000) (335,000) 4511 State Grant (580,057) (442,504) (407,346) (407,346) 4521 State Hmowners PropTax Relief (225,467) (220,072) (228,246) (228,246) 4551 Reimb State Mandated Costs (427) (447,258) (200,000) (200,000) 4552 Reimb Human Services Agen - (11,026) (11,000) (11,000) 4602 PD Fed Grant - HIDTA (CBAG) (125,045) - (117,084) (117,084) 4603 PD Fed Grant-HIDTA Task Force (246,744) (254,280) (287,000) (287,000) 4611 Federal Grant - Other (74,317) (111,397) (56,356) (56,356) 4621 PD POST Reimb Prog (44,299) (112,815) (35,000) (35,000) 4625 CARES CRF Federal (1,098,314) (5,728,942) - - 4626 FEMA Reimbursement (404,061) 404,061 - -
4701 Grant - Other Agency (7,744) (3,000) - -
4711 Contributions - Other Agencies (613,800) (612,582) - - Revenue from Other Agencies Total (3,659,593) (7,842,871) (1,677,032) (1,677,032)
Charges for Services
4751 Planning Fees (2,251) (13,076) (3,500) (3,500) 4752 Dev Fees - Deposit Based (1,342,679) (1,558,475) (1,582,377) (1,582,377) 4761 Sale of Maps & Publication (723) (354) (1,624) (1,624) 4763 Passport Fees (595,528) (689,315) (716,833) (971,833) 4764 Lien Release Fees (1,687) (1,300) (1,500) (1,500) 4771 Plan Checking Fees (149,882) (158,244) (15,000) (15,000) 4781 Engineering Fees (72,094) (128,688) (260,430) (260,430) 4762 GIS Information Sales - 8,000 - -
4782 Fire Construction Fees (350,252) (461,845) (400,000) (400,000) 4784 State Mobilehome Park Act Fee (52,711) (50,120) (11,000) (11,000) 4785 Microfilming Fees (1,573) - (400) (400)
City of Chula Vista
Proposed Budget FY 2023242
summary Tables → SCHEDULE OF REVENUES
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
4901 National City - Impounds (7,763) (6,754) (10,000) (10,000) 4902 Imperial Beach - Impounds - (100) - -
4903 Lemon Grove - Impounds (3,970) (3,210) (4,500) (4,500) 4911 Port District Fees (1,340,519) (1,103,646) (1,075,678) (1,075,678) 4921 Reimb fr Other Agencies-Jail (465) 3,095 - - 4951 Swimming Pool Fees (187,098) (124,891) (240,600) (240,600) 4952 Recreation Program Fees (627,949) (71,154) (593,382) (593,382) 4953 Other Recreation Fees (10,815) (11,964) (18,394) (18,394) 4961 Special Interest Class Fees (335,494) (104,993) (319,500) (319,500) 4971 Tow Referral Fee (156,664) (197,663) (184,795) (184,795) 5061 Special Police Department Serv (41,516) (26,927) (53,150) (53,150) 5062 Police Reimbursements (1,629,464) (1,243,858) (1,303,762) (1,303,762) 5064 Witness Fee (535) (275) (500) (500)
5065 City Staff Time & Cost Recover (492,377) (624,583) (628,042) (628,042) 5066 Live Scan Services (9,954) (301) (30,000) (30,000) 5201 Animal Shelter Fees (344,845) (169,402) (283,200) (283,200) 5220 Measure P Reimbursements (720,248) (606,173) (453,000) (453,000) 5222 Measure A Reimbursements (750,394) (885,517) (854,138) (846,487) 5231 Traffic Control Plan Fee (37,150) (43,425) (33,000) (33,000) 5241 Distressed Property Mgt Fee (1,050) (210) (3,000) (3,000) 5251 Special Event Fees (750) - (3,000) (3,000) 5252 Block Party Fees (300) (50) (500) (500)
5253 Professional Filming Fees (3,000) (1,350) (1,500) (1,500) Charges for Services Total (9,271,699) (8,276,765) (9,086,305) (9,333,654)
Other Revenue
5301 Reimb - DIF (128,162) (51,986) (48,006) (48,006) 5331 Reimb - RDA Housing - (3,688) - -
5332 Reimb - CHIP (635) (5,691) - -
5341 Reimb - Open Space Dist (472,424) (457,445) (470,327) (470,327) 5342 Reimb - Assessment Dist (56,837) (17,871) (94,549) (94,549) 5343 Reimb - Comm Fac Distr (1,392,806) (1,595,893) (1,368,209) (1,468,209) 5351 Reimb - CIP Projects (3,913,282) (4,021,317) (4,877,250) (4,877,250) 5352 Reimb - DIF CIP (755,185) (947,549) (668,000) (668,000) 5361 Reimb - CDBG Admin (2,004) (8,344) (6,500) (6,500) 5362 Reimb - HOME Prog (1,177) (5,831) (1,000) (1,000) 5363 Reimb - CDBG CIP (151,751) (240,705) (112,000) (112,000) 5364 Reimb - CDBG Others (36,994) - (50,100) (50,100) 5371 Reimb - Other (1,934,509) (4,030,228) (1,158,080) (1,242,596) 5372 Reimb - Other City Funds (1,262,776) (840,404) (583,182) (583,182) 5373 Reimb - Parking Meter (83,729) (24,970) (60,000) (60,000) 5451 Proceeds of Long Term Debt (1,023,800) - - - 5463 Recoveries on Damaged Property (744,720) (127,127) (105,000) (105,000) 5481 Entertainment Facility Contrib (512,463) (7,037) (314,000) (614,000) 5311 Reimb - Transit (12,238) - - -
5491 P .Y. Revenue (11,760) (18,936) - -
5492 Cash Overage (5,895) (6,977) - -
City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF REVENUES
243
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
5501 Donations (215,838) (62,035) (140,651) (140,651) 5511 Rebates/Refunds (139,445) (360,088) (85,000) (85,000) 5521 Miscellaneous Revenues (133,536) (244,648) (147,750) (516,125) 5523 City Administration Fee (246,495) (304,398) (127,780) (127,780) 5651 Service Charge - A/R (25,941) (20,346) (60,000) (60,000) 5656 Service Chg - Returned Cks (2,754) (2,289) (5,000) (5,000) 5702 Sales - Food/Beverage - - (1,200) (1,200)
5703 Sales - Supplies - - - (7,200)
Other Revenue Total (13,267,157) (13,405,802) (10,483,584) (11,343,675)
Transfers In
5999 Transfers In (12,815,441) (12,991,888) (13,499,539) (26,575,137) Transfers In Total (12,815,441) (12,991,888) (13,499,539) (26,575,137)
100 GENERAL FUND Total (209,104,909) (225,579,191) (218,064,578) (248,932,683)
220 2016 Measure P Sales Tax
4401 Investment Earnings City Pool (596,463) (563,429) - - 4403 Trustee Investment Earnings (541,853) (53,634) - - 4404 Change in Fair Value of Invts (509,731) 331,350 - - 5220 Measure P Reimbursements (162) (3,038) - - 5463 Recoveries on Damaged Property (79,987) - - - 5999 Transfers In (20,037,276) (23,629,265) (22,777,017) (25,588,947) 220 2016 Measure P Sales Tax Total (21,765,473) (23,918,015) (22,777,017) (25,588,947)
221 Transportation Grants-Gas Tax
4401 Investment Earnings City Pool (238,210) (228,902) - - 4404 Change in Fair Value of Invts 79,293 (144,257) - - 4522 St Gas Tax Section 2105 (1,384,491) (1,386,776) (1,562,300) (1,770,704) 4523 St Gas Tax Section 2106 (883,215) (878,597) (982,660) (1,102,892) 4524 St Gas Tax Section 2107 (1,748,183) (1,876,542) (1,837,601) (2,419,065) 4525 St Gas Tax Section 2107 5 (10,000) (10,000) (10,000) (10,000) 4526 St Gas Tax Section 2103 (1,871,479) (1,816,058) (2,397,619) (2,703,046) 4527 St Gas Tax RMRA (4,700,804) (5,046,228) (5,304,644) (6,255,972) 4528 St Gas Tax SB-1 Loan Repayment (305,126) - - - 4625 CARES CRF Federal - (2,124) - -
5220 Measure P Reimbursements (428) - - -
5999 Transfers In - - - (2,000)
221 Transportation Grants-Gas Tax Total (11,062,643) (11,389,484) (12,094,824) (14,263,679)
222 2018 Measure A Sales Tax
4601 PD Fed Grant-Cops Univ Hiring - (177,083) (250,000) (250,000) 4625 CARES CRF Federal (85,772) (45,710) - -
4626 FEMA Reimbursement (1,143) 1,143 - -
4752 Dev Fees - Deposit Based - (632) - -
5999 Transfers In (20,119,656) (23,918,802) (22,943,658) (25,687,904) 222 2018 Measure A Sales Tax Total (20,206,571) (24,141,085) (23,193,658) (25,937,904) City of Chula Vista
Proposed Budget FY 2023244
summary Tables → SCHEDULE OF REVENUES
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
223 Utility Tax Settlement
4401 Investment Earnings City Pool (2,221) (1,931) - - 4404 Change in Fair Value of Invts (1,703) 1,418 - - 223 Utility Tax Settlement Total (3,924) (513) - -
224 OR V2 Pub Benefit Contribution
4401 Investment Earnings City Pool (8,327) (7,232) - - 4404 Change in Fair Value of Invts (6,082) 5,318 - - 224 OR V2 Pub Benefit Contribution Total (14,409) (1,914) - -
227 Transportation Sales Tax
4013 Sales Tax for Transportation (4,010,087) (6,883,741) (6,673,500) (6,673,500) 4401 Investment Earnings City Pool (21,962) 3,642 - - 4404 Change in Fair Value of Invts 2,409 - - -
4701 Grant - Other Agency (4,293,399) (613,178) - - 5371 Reimb - Other (18,982) - - -
227 Transportation Sales Tax Total (8,342,021) (7,493,277) (6,673,500) (6,673,500)
234 Advanced Life Support Program
4625 CARES CRF Federal (4,642) (45,740) - -
4711 Contributions - Other Agencies (2,890,389) (1,686,581) (214,000) (214,000) 5999 Transfers In - - (2,255,076) (2,256,076)
234 Advanced Life Support Program Total (2,895,031) (1,732,321) (2,469,076) (2,470,076)
241 Parking Meter
4231 Parking Permits Space Rental (27,081) (20,873) (25,000) (25,000) 4331 Parking Citation (255,723) (142,067) (200,000) (200,000) 4401 Investment Earnings City Pool (35,892) (28,077) - - 4404 Change in Fair Value of Invts (27,623) 25,679 - - 4444 Parking Meters On Street (205,009) (133,833) (220,000) (220,000) 4445 Parking Meters Off Street (110,774) (83,287) (145,000) (145,000) 5492 Cash Overage (5) - - -
241 Parking Meter Total (662,108) (382,458) (590,000) (590,000)
243 Town Center I Parking District
4401 Investment Earnings City Pool (2,579) (2,984) - - 4404 Change in Fair Value of Invts (3,438) 2,028 - - 5391 Town Ctr I in Lieu Parking (94,500) (8,050) - - 243 Town Center I Parking District Total (100,517) (9,006) - -
245 Traffic Safety
4313 Vehicle Code Fines (394,774) (345,745) (437,640) (437,640) 4401 Investment Earnings City Pool (8,067) (4,506) - - 4404 Change in Fair Value of Invts (7,012) 8,240 - - 245 Traffic Safety Total (409,853) (342,012) (437,640) (437,640)
City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF REVENUES
245
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
256 Asset Seizure
4401 Investment Earnings City Pool - 8 - -
4404 Change in Fair Value of Investments - 389 - - 256 Asset Seizure Total - 398 - -
266 Special Revenue Endowments
4401 Investment Earnings City Pool (34,416) 84,096 - - 4404 Change in Fair Value of Invts (25,427) 40,881 - - 266 Special Revenue Endowments Total (59,843) 124,978 - -
267 Permanent Endowments
4401 Investment Earnings City Pool (276) (240) - - 4404 Change in Fair Value of Invts (327) 327 - - 267 Permanent Endowments Total (603) 88 - -
268 American Rescue Plan Act 2021
4624 American Rescue Plan 2021 - - - (28,767,625) 268 American Rescue Plan Act 2021 Total - - - (28,767,625)
269 Other Grants
4401 Investment Earnings City Pool 67 61 - -
4625 CARES CRF Federal (693) (4,686) - -
4701 Grant - Other Agency (1,259,817) (704,533) - - 4710 Other Agency Grant Project Rev (89,596) - - - 4711 Contributions - Other Agencies (77,684) (57,000) (80,000) (80,000) 5065 City Staff Time & Cost Recover (96,324) (140,352) - - 5371 Reimb - Other (1,000) (10,608) - -
5453 Loan Repayments (10,626) (16,217) (22,333) (22,333) 5521 Miscellaneous Revenues (40) (11) - -
269 Other Grants Total (1,535,713) (933,346) (102,333) (102,333)
270 Mobile Park Fee
5065 City Staff Time & Cost Recover (88,487) (28,356) (65,000) (65,000) 270 Mobile Park Fee Total (88,487) (28,356) (65,000) (65,000)
271 Local Grants
4401 Investment Earnings City Pool (112) (3,782) - - 4404 Change in Fair Value of Invts (389) (2,566) - - 4441 Pay Phones Revenue (18,509) (12,119) (20,000) (20,000) 4625 CARES CRF Federal (412) - - -
4711 Contributions - Other Agencies - (729) (5,000) (5,000) 5524 Confiscated Funds (14,861) (53,228) (10,000) (10,000) 5701 Sales - Sundries (41,836) (61,724) (40,000) (40,000) 271 Local Grants Total (76,119) (134,148) (75,000) (75,000)
272 Federal Grants
4401 Investment Earnings City Pool 9,573 (59,968) - - City of Chula Vista
Proposed Budget FY 2023246
summary Tables → SCHEDULE OF REVENUES
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
4402 Investment Earnings Others (39,221) (308,714) - - 4403 Trustee Investment Earnings (52) (48) - -
4404 Change in Fair Value of Invts (26,814) (12,252) - - 4446 Rentals Leases Land Space (47,542) (52,382) (93,000) (28,000) 4602 PD Fed Grant - HIDTA (CBAG) (2,403,156) (2,514,104) (2,667,576) (2,667,576) 4604 PD Fed Grant - OTS (354,073) (451,758) (230,522) (230,522) 4610 Federal Grant Project Revenue (41,455) (4,633,181) - - 4611 Federal Grant - Other (6,724,252) (7,834,580) (8,305,816) (7,315,178) 4612 PD DOJ (732,823) (167,286) (150,000) (60,000) 4613 PD Treasury - (70,534) 10,000 -
4625 CARES CRF Federal (30,878) (22,997) - -
5062 Police Reimbursements (133,138) (98,692) (141,930) (141,930) 5453 Loan Repayments (84,966) (655,542) - -
5999 Transfers In (130,234) (104,436) (63,959) (465,959) 272 Federal Grants Total (10,739,032) (16,986,472) (11,642,803) (10,909,165)
273 State Grants
4401 Investment Earnings City Pool (7,804) (25,051) - - 4402 Investment Earnings City Pool - (7,550) - - 4404 Change in Fair Value of Invts (5,866) 8,983 - - 4501 State Grant SLESF (638,793) (646,831) (401,014) (401,014) 4510 State Grant Project Revenue (3,849) (448,806) - - 4511 State Grant (865,357) (1,196,026) (567,308) (567,308) 4625 CARES CRF Federal (4,079) (7,479) - -
4701 Grant - Other Agency - - (74,275) -
5453 Loan Repayments - (111,600) - -
5511 Rebates/Refunds - 1,318 - -
273 State Grants Total (1,525,748) (2,433,042) (1,042,597) (968,322)
282 Environmental Services
4625 CARES CRF Federal (196) (177,705) - -
4626 FEMA Reimbursement (587) 587 - -
4752 Dev Fees - Deposit Based (13,682) (10,535) - - 5065 City Staff Time & Cost Recover (2,370) (1,575) - - 5220 Measure P Reimbursements - (484) - -
5221 Trash/Recyc AB939 Admin Fee (1,433,049) (1,516,137) (1,416,799) (1,416,799) 5371 Reimb - Other (350,272) (316,382) (110,000) (110,000) 5372 Reimb - Other City Funds - (1,133) (29,726) (29,726) 5999 Transfers In - - - (7,000)
282 Environmental Services Total (1,800,155) (2,023,365) (1,556,525) (1,563,525)
301 Storm Drain
4321 Storm Drain Ord Violation Fee (200) (900) (5,000) (5,000) 4401 Investment Earnings City Pool (24,644) (29,376) - - 4404 Change in Fair Value of Invts (25,376) 13,959 - - 5011 Storm Drain Fees (619,463) (589,446) (585,000) (585,000) 5491 P .Y. Revenue (1,715) (762) - -
City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF REVENUES
247
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
5651 Service Charge - A/R - (3,733) - -
301 Storm Drain Total (671,398) (610,257) (590,000) (590,000)
311 CDBG Housing Program
4611 Federal Grant - Other (19,318) (27,988) (100,000) (100,000) 5453 Loan Repayments (6,495) (15,000) - -
5521 Miscellaneous Revenues (988) - - -
311 CDBG Housing Program Total (26,800) (42,988) (100,000) (100,000)
313 Chula Vista Housing Authority
4401 Investment Earnings City Pool (55,189) (70,807) - - 4402 Investment Earnings Others - (78,284) - -
4404 Change in Fair Value of Invts (33,542) (12,117) - - 4625 CARES CRF Federal - (36,387) - -
4752 Dev Fees - Deposit Based (1,223) - - -
4801 Dev Fees - Others - (2,981,368) - -
5065 City Staff Time & Cost Recover (32,104) (28,992) - - 5220 Measure P Reimbursements (268) - - -
5242 Bond Administrative Fees (156,998) (291,654) (150,000) (150,000) 5301 Reimb - DIF (1,582) - - -
5331 Reimb - RDA Housing (1,666) (44,440) - -
5332 Reimb - CHIP (25,062) (16,187) (25,000) (25,000) 5361 Reimb - CDBG Admin (281,863) (324,300) (419,735) (419,735) 5362 Reimb - HOME Prog (246,847) (71,425) (86,630) (86,630) 5364 Reimb - CDBG Others - - (50,000) (50,000)
5365 Reimb - ESG Program (5,078) (29,398) 1,042 (1,042) 5371 Reimb - Other (41,817) (56,929) (20,000) (20,000) 5372 Reimb - Other City Funds (24,639) (26,057) (45,000) (45,000) 5453 Loan Repayments - (577,431) - -
5651 Service Charge - A/R - (717) - -
5999 Transfers In - - - (3,000)
313 Chula Vista Housing Authority Total (907,875) (4,646,495) (795,323) (800,407)
316 Public Educational & Govt Fee
4022 Public Educational & Govt. Fee (537,557) (512,593) (540,000) (540,000) 4625 CARES CRF Federal (643,662) (139) - -
4626 FEMA Reimbursement (112) 112 - -
5371 Reimb - Other - (80,000) - -
316 Public Educational & Govt Fee Total (1,181,332) (592,620) (540,000) (540,000)
318 RDA Successor Agency Fund
4005 Prop Tax in Lieu (294,106) (299,988) - -
4081 Property Tax Increment TCI (595,685) (436,856) (1,206,866) (1,206,866) 4082 Property Tax Increment Bayfron (575,173) (314,366) (1,343,080) (1,343,080) 4083 Prop Tax Increment Southwest (739,446) (561,394) (666,328) (666,328) 4084 Property Tax Increment TC II (274,879) (208,620) (480,043) (480,043) 4085 Property Tax Increment Otay Vl (486,303) (377,649) (697,538) (697,538) City of Chula Vista
Proposed Budget FY 2023248
summary Tables → SCHEDULE OF REVENUES
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
4086 Prop Tax Increment Merged Proj (583,188) (523,976) (573,295) (573,295) 4401 Investment Earnings City Pool (80,435) (57,457) - - 4404 Change in Fair Value of Invts (78,899) 82,631 - - 318 RDA Successor Agency Fund Total (3,708,113) (2,697,676) (4,967,150) (4,967,150) 319 Housing Successor Agency
4401 Investment Earnings City Pool (234,130) (225,584) - - 4402 Investment Earnings Others (119,579) (838,307) (200,000) (200,000) 4404 Change in Fair Value of Invts (185,457) 143,390 - - 4446 Rentals Leases Land Space (16,168) (21,631) (15,000) (15,000) 5065 City Staff Time & Cost Recover (10,017) (1,044) - - 5453 Loan Repayments (205,045) (1,334,234) (255,000) (255,000) 319 Housing Successor Agency Total (770,397) (2,277,410) (470,000) (470,000)
340 Section 115 Trust
5999 Transfers In - - (8,287,643) (9,007,333)
340 Section 115 Trust Total - - (8,287,643) (9,007,333)
341 Public Liability Trust
5371 Reimb - Other (32,805) (159,703) - -
5999 Transfers In (1,330,969) (1,234,450) (1,284,078) (1,284,078) 341 Public Liability Trust Total (1,363,774) (1,394,153) (1,284,078) (1,284,078)
342 CFD 11-M Rolling Hills McM
4401 Investment Earnings City Pool (9,040) (8,714) - - 4404 Change in Fair Value of Invts (7,950) 5,862 - - 5601 District Assessments (192,025) (196,518) (199,558) (209,602) 342 CFD 11-M Rolling Hills McM Total (209,015) (199,370) (199,558) (209,602)
343 CFD 12-M Otay Ranch Village 7
4401 Investment Earnings City Pool (20,881) (19,665) - - 4404 Change in Fair Value of Invts (19,096) 15,113 - - 5511 Rebates/Refunds (2,386) - - -
5601 District Assessments (544,729) (561,408) (565,696) (594,169) 343 CFD 12-M Otay Ranch Village 7 Total (587,092) (565,960) (565,696) (594,169)
344 CFD 13-M Otay Ranch Village 2
4401 Investment Earnings City Pool (32,691) (34,639) - - 4404 Change in Fair Value of Invts (32,862) 21,112 - - 5601 District Assessments (688,962) (768,482) (783,015) (822,427) 344 CFD 13-M Otay Ranch Village 2 Total (754,515) (782,009) (783,015) (822,427)
345 CFD 12M Village 7 Otay Ranch
4401 Investment Earnings City Pool (25,247) (23,500) - - 4404 Change in Fair Value of Invts (22,212) 17,922 - - 5601 District Assessments (573,561) (585,525) (595,601) (625,580) 345 CFD 12M Village 7 Otay Ranch Total (621,019) (591,104) (595,601) (625,580)
City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF REVENUES
249
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
346 CFD 14M-A-EUC Millenia
4401 Investment Earnings City Pool (12,513) (12,606) - - 4404 Change in Fair Value of Invts (11,614) 9,709 - -
5601 District Assessments (279,660) (292,500) (293,883) (309,297) 346 CFD 14M-A-EUC Millenia Total (303,787) (295,396) (293,883) (309,297) 347 CFD 14M-B-EUC Millenia
4401 Investment Earnings City Pool (5,599) (6,342) - -
4404 Change in Fair Value of Invts (6,216) 1,346 - -
5999 Transfers In (130,084) (475,546) (486,716) (482,722) 347 CFD 14M-B-EUC Millenia Total (141,899) (480,542) (486,716) (482,722) 348 CFD 18M Village 3 Otay Ranch
4401 Investment Earnings City Pool (26,476) (45,692) - - 4404 Change in Fair Value of Invts (46,048) 11,216 - -
5601 District Assessments (1,310,622) (1,548,037) (1,579,988) (1,579,988) 348 CFD 18M Village 3 Otay Ranch Total (1,383,146) (1,582,513) (1,579,988) (1,579,988) 349 CFD 19M Freeway Commercial 2
4401 Investment Earnings City Pool (6,158) (7,791) - -
4404 Change in Fair Value of Invts (7,043) 2,750 - -
5601 District Assessments (122,358) (210,953) (213,220) (223,952) 349 CFD 19M Freeway Commercial 2 Total (135,559) (215,994) (213,220) (223,952) 350 Bayfront Special Tax District
4401 Investment Earnings City Pool - (1,699) - -
4404 Change in Fair Value of Invts - (1,924) - -
5601 District Assessments - (251,795) (200,000) (200,000) 350 Bayfront Special Tax District Total - (255,418) (200,000) (200,000) 351 Town Center Landscape Dist I
4401 Investment Earnings City Pool (600) (521) - -
4404 Change in Fair Value of Invts (460) 383 - -
351 Town Center Landscape Dist I Total (1,059) (138) - - 352 Bay Blvd Landscape District
4401 Investment Earnings City Pool (1,274) (850) - -
4404 Change in Fair Value of Invts (623) 586 - -
5601 District Assessments (10,654) (14,876) (12,941) (13,043) 352 Bay Blvd Landscape District Total (12,551) (15,140) (12,941) (13,043) 353 Eastlake Maintenance Dist I
4401 Investment Earnings City Pool (12,034) (12,163) - - 4404 Change in Fair Value of Invts (11,763) 8,163 - -
5371 Reimb - Other (4,208) - - -
5601 District Assessments (347,238) (356,856) (394,653) (397,772) City of Chula Vista
Proposed Budget FY 2023250
summary Tables → SCHEDULE OF REVENUES
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
5999 Transfers In (26,627) (31,280) - (28,200)
353 Eastlake Maintenance Dist I Total (401,869) (392,135) (394,653) (425,972)
354 Open Space District #01
4401 Investment Earnings City Pool (1,428) (1,316) - - 4404 Change in Fair Value of Invts (1,604) 1,214 - - 5601 District Assessments (90,179) (93,254) (94,455) (95,202) 354 Open Space District #01 Total (93,212) (93,355) (94,455) (95,202)
355 Open Space District #02
4401 Investment Earnings City Pool 229 135 - -
5601 District Assessments (15,847) (16,407) (16,583) (16,714) 355 Open Space District #02 Total (15,617) (16,272) (16,583) (16,714)
356 Open Space District #03
4401 Investment Earnings City Pool (453) (614) - - 4404 Change in Fair Value of Invts (596) 326 - - 5601 District Assessments (56,096) (57,130) (58,152) (58,612) 356 Open Space District #03 Total (57,145) (57,418) (58,152) (58,612)
357 Open Space District #04
4401 Investment Earnings City Pool (2,512) (2,017) - - 4404 Change in Fair Value of Invts (1,892) 1,865 - - 5601 District Assessments (95,782) (98,168) (100,594) (101,389) 357 Open Space District #04 Total (100,186) (98,321) (100,594) (101,389)
358 Open Space District #05
4401 Investment Earnings City Pool (1,331) (1,407) - - 4404 Change in Fair Value of Invts (1,411) 948 - - 5601 District Assessments (56,266) (56,716) (57,536) (57,991) 358 Open Space District #05 Total (59,007) (57,174) (57,536) (57,991)
359 Open Space District #06
4401 Investment Earnings City Pool (1,322) (1,358) - - 4404 Change in Fair Value of Invts (1,315) 879 - - 5601 District Assessments (36,221) (37,490) (37,783) (38,082) 359 Open Space District #06 Total (38,857) (37,970) (37,783) (38,082)
361 Open Space District #07
4401 Investment Earnings City Pool (718) (529) - - 4404 Change in Fair Value of Invts (528) 538 - - 5601 District Assessments (15,935) (16,057) (16,291) (16,420) 361 Open Space District #07 Total (17,181) (16,048) (16,291) (16,420)
362 Open Space District #08
4401 Investment Earnings City Pool (1,143) (1,303) - - 4404 Change in Fair Value of Invts (1,246) 796 - - City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF REVENUES
251
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
5601 District Assessments (79,765) (80,345) (81,873) (82,520) 362 Open Space District #08 Total (82,154) (80,852) (81,873) (82,520)
363 Open Space District #09
4401 Investment Earnings City Pool (101) (428) - - 4404 Change in Fair Value of Invts (756) 185 - - 5601 District Assessments (77,802) (80,286) (81,203) (81,845) 363 Open Space District #09 Total (78,659) (80,528) (81,203) (81,845)
364 Open Space District #10
4401 Investment Earnings City Pool (1,829) (1,984) - - 4404 Change in Fair Value of Invts (2,066) 1,353 - - 5601 District Assessments (89,699) (92,793) (93,482) (95,725) 364 Open Space District #10 Total (93,595) (93,424) (93,482) (95,725)
365 Open Space District #11
4401 Investment Earnings City Pool (4,744) (4,210) - - 4404 Change in Fair Value of Invts (4,922) 4,075 - - 5371 Reimb - Other - (296) - -
5511 Rebates/Refunds (4) - - -
5601 District Assessments (184,446) (188,036) (190,294) (190,294) 365 Open Space District #11 Total (194,116) (188,468) (190,294) (190,294)
366 Open Space District #13
4401 Investment Earnings City Pool (12) (11) - - 366 Open Space District #13 Total (12) (11) - -
367 Open Space District #14
4401 Investment Earnings City Pool (2,821) (4,132) - - 4404 Change in Fair Value of Invts (4,612) 2,156 - - 5511 Rebates/Refunds (5) - - -
5601 District Assessments (382,435) (405,700) (399,143) (402,298) 367 Open Space District #14 Total (389,873) (407,676) (399,143) (402,298)
368 Open Space District #15
4401 Investment Earnings City Pool 461 252 - -
5601 District Assessments (24,898) (24,523) (25,322) (25,522) 368 Open Space District #15 Total (24,437) (24,270) (25,322) (25,522)
369 Open Space District #17
4401 Investment Earnings City Pool (185) (176) - - 4404 Change in Fair Value of Invts (265) 265 - - 5601 District Assessments (9,340) (9,871) (9,782) (9,859) 369 Open Space District #17 Total (9,789) (9,783) (9,782) (9,859)
371 Open Space District #18
4401 Investment Earnings City Pool (7,510) (7,104) - - City of Chula Vista
Proposed Budget FY 2023252
summary Tables → SCHEDULE OF REVENUES
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
4404 Change in Fair Value of Invts (6,930) 5,539 - - 5601 District Assessments (184,515) (188,139) (190,292) (191,796) 371 Open Space District #18 Total (198,955) (189,703) (190,292) (191,796)
372 Open Space District #20
4401 Investment Earnings City Pool (43,933) (39,524) - - 4404 Change in Fair Value of Invts (41,859) 34,954 - - 5371 Reimb - Other - (860) - -
5511 Rebates/Refunds (473) - - -
5601 District Assessments (1,554,109) (1,631,377) (1,636,394) (1,649,327) 372 Open Space District #20 Total (1,640,373) (1,636,807) (1,636,394) (1,649,327)
373 Open Space District #23
4401 Investment Earnings City Pool (2,658) (2,305) - - 4404 Change in Fair Value of Invts (2,239) 1,799 - - 5371 Reimb - Other - (3,759) - -
5601 District Assessments (52,969) (57,511) (58,331) (58,792) 373 Open Space District #23 Total (57,866) (61,776) (58,331) (58,792)
374 Open Space District #24
4401 Investment Earnings City Pool 239 (61) - - 5601 District Assessments (34,342) (33,102) (34,437) (34,709) 374 Open Space District #24 Total (34,103) (33,163) (34,437) (34,709)
375 Open Space District #26
4401 Investment Earnings City Pool 170 93 - -
5601 District Assessments (12,381) (12,656) (12,838) (12,939) 375 Open Space District #26 Total (12,211) (12,562) (12,838) (12,939)
376 Open Space District #31
5601 District Assessments (198,624) (200,936) (202,513) (204,114) 376 Open Space District #31 Total (198,624) (200,936) (202,513) (204,114)
378 CFD 07M Eastlake Woods & Vista
4401 Investment Earnings City Pool (32,569) (35,154) - - 4404 Change in Fair Value of Invts (33,379) 21,768 - - 5601 District Assessments (934,225) (973,653) (978,578) (986,312) 378 CFD 07M Eastlake Woods & Vista Total (1,000,173) (987,040) (978,578) (986,312)
379 CFD 08M Vlg 6 McMillin & OR
4401 Investment Earnings City Pool (86,145) (85,982) - - 4404 Change in Fair Value of Invts (78,765) 58,094 - - 5511 Rebates/Refunds (8) - - -
5601 District Assessments (1,593,190) (1,643,511) (1,653,626) (1,666,696) 379 CFD 08M Vlg 6 McMillin & OR Total (1,758,108) (1,671,399) (1,653,626) (1,666,696)
City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF REVENUES
253
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
380 CFD 09M ORV II Brookfield-Shea
4401 Investment Earnings City Pool (59,247) (57,100) - - 4404 Change in Fair Value of Invts (56,016) 43,808 - - 5371 Reimb - Other (2,643) - - -
5601 District Assessments (1,404,187) (1,439,645) (1,453,573) (1,465,062) 380 CFD 09M ORV II Brookfield-Shea Total (1,522,093) (1,452,937) (1,453,573) (1,465,062)
381 CFD 14M-2-EUC Millenia
5601 District Assessments (75,969) (78,541) (91,195) (293,609) 381 CFD 14M-2-EUC Millenia Total (75,969) (78,541) (91,195) (293,609)
382 CFD 99-2 Otay Ranch Vlg 1 West
4401 Investment Earnings City Pool (43,924) (42,911) - - 4404 Change in Fair Value of Invts (41,581) 30,700 - - 5601 District Assessments (1,071,514) (1,103,723) (1,112,850) (1,121,646) 382 CFD 99-2 Otay Ranch Vlg 1 West Total (1,157,019) (1,115,934) (1,112,850) (1,121,646)
383 Town Ctr Business Improv Dist
4401 Investment Earnings City Pool (1,526) (1,890) - - 4404 Change in Fair Value of Invts (2,112) 129 - - 5601 District Assessments 5,456 5,457 - -
383 Town Ctr Business Improv Dist Total 1,819 3,697 - -
386 Otay Ranch Preserve
4401 Investment Earnings City Pool (25,039) (29,577) - - 4404 Change in Fair Value of Invts (29,211) 20,434 - - 5601 District Assessments (785,601) (802,336) (815,724) (822,171) 386 Otay Ranch Preserve Total (839,851) (811,479) (815,724) (822,171)
387 CFD 98-3 Sunbow 2
4401 Investment Earnings City Pool (32,253) (26,494) - - 4404 Change in Fair Value of Invts (27,592) 25,878 - - 5601 District Assessments (1,064,625) (1,090,322) (1,103,369) (1,112,090) 387 CFD 98-3 Sunbow 2 Total (1,124,470) (1,090,938) (1,103,369) (1,112,090)
388 CFD 97-1 Otay Ranch
4401 Investment Earnings City Pool (159,160) (150,082) - - 4404 Change in Fair Value of Invts (142,824) 110,669 - - 5371 Reimb - Other - (1,034) - -
5511 Rebates/Refunds (2,227) - - -
5601 District Assessments (3,273,911) (3,342,864) (3,384,583) (3,411,335) 388 CFD 97-1 Otay Ranch Total (3,578,122) (3,383,310) (3,384,583) (3,411,335)
389 Otay Ranch Village 1,2,6,7,12
4401 Investment Earnings City Pool (3,632) (3,157) - - 4404 Change in Fair Value of Invts (2,785) 2,319 - - 389 Otay Ranch Village 1,2,6,7,12 Total (6,417) (839) - - City of Chula Vista
Proposed Budget FY 2023254
summary Tables → SCHEDULE OF REVENUES
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
391 Central Garage Fund
4421 Sale of Other Personal Prop (520) (7,951) - - 4625 CARES CRF Federal (185) (1,914) - -
5065 City Staff Time & Cost Recover (253,408) (137,751) (85,000) (85,000) 5222 Measure A Reimbursements - - - (113,771)
5371 Reimb - Other - (5,496) - -
5463 Recoveries on Damaged Property (19,538) (78,616) (20,168) (20,168) 5471 Billings to Other Departments (3,382,362) (3,372,857) (3,842,097) (4,542,097) 5511 Rebates/Refunds (3,389) (2,279) - -
5999 Transfers In - - - (9,000)
391 Central Garage Fund Total (3,659,402) (3,606,865) (3,947,265) (4,770,036)
392 Equipment Vehicle Replacement
394 Vehicle Replacement Fund
5462 Gain on Disposal of Property - (105,741) - - 5999 Transfers In (218,942) (218,942) (231,982) (313,760) 394 Vehicle Replacement Fund Total (218,942) (324,683) (231,982) (313,760)
398 Workers Compensation Fund
5371 Reimb - Other (10,980) (121,601) (25,000) (25,000) 5461 Recoveries on Lien & W/C Overp - - (25,000) (25,000) 5471 Billings to Other Departments (4,700,727) (4,817,981) (4,547,904) (4,780,231) 398 Workers Compensation Fund Total (4,711,707) (4,939,582) (4,597,904) (4,830,231)
401 Bayfront Trolley Station
4401 Investment Earnings City Pool (1,942) (1,688) - - 4404 Change in Fair Value of Invts (1,489) 1,240 - - 401 Bayfront Trolley Station Total (3,431) (448) - -
402 Chula Vista Transit
4401 Investment Earnings City Pool 1,947 1,693 - - 402 Chula Vista Transit Total 1,947 1,693 - -
403 Transit Capital Projects
4401 Investment Earnings City Pool (3,948) (3,405) - - 4404 Change in Fair Value of Invts (2,696) 2,501 - - 403 Transit Capital Projects Total (6,644) (904) - -
405 City Jail
4311 Booking Fees (24,063) (18,027) (9,000) -
4315 CVHF Booking Fees (4,495) (710) (7,000) -
4622 PD STC Reimb Prog (10,964) (9,664) (6,000) (6,000) 4625 CARES CRF Federal (1,112) 406 - -
4626 FEMA Reimbursement (3,384) 3,384 - -
4921 Reimb fr Other Agencies-Jail (2,217,600) (1,394,698) (2,044,913) (1,478,250) City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF REVENUES
255
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
5999 Transfers In - - - (518,193)
405 City Jail Total (2,261,618) (1,419,309) (2,066,913) (2,002,443)
406 Chula Vista Muni Golf Course
4462 Rentals Leases Buildings - - (132,580) (132,580) 5371 Reimb - Other - (10,226) - -
406 Chula Vista Muni Golf Course Total - (10,226) (132,580) (132,580)
407 Living Coast Discovery Center
5999 Transfers In (95,405) (101,112) (80,608) (80,608) 407 Living Coast Discovery Center Total (95,405) (101,112) (80,608) (80,608)
408 Development Services Fund
4101 State Fee SB1186 (46,835) (44,886) (14,000) (14,000) 4211 Building Permits (3,070,042) (3,698,055) (3,355,895) (3,355,895) 4212 Plumbing Permits (294,601) (315,625) (333,785) (333,785) 4213 Electrical Permits (67,856) (91,231) (82,115) (82,115) 4214 Sewer Connection Permits (26,710) (29,845) (30,000) (30,000) 4215 Utility Permits (5,040) (540) (27,700) (27,700) 4401 Investment Earnings City Pool (23,400) (14,886) - - 4404 Change in Fair Value of Invts (11,115) 3,724 - - 4421 Sale of Other Personal Prop - (2,325) - -
4625 CARES CRF Federal (19,465) (215,755) - -
4626 FEMA Reimbursement - (157) - -
4751 Planning Fees (224,280) (239,321) (248,384) (248,384) 4752 Dev Fees - Deposit Based (2,846,762) (3,161,240) (3,285,345) (3,285,345) 4761 Sale of Maps & Publication (4,396) - (500) (500) 4771 Plan Checking Fees (2,034,087) (2,216,991) (2,182,510) (2,182,510) 4781 Engineering Fees (75,655) (107,203) (93,040) (93,040) 4783 Strong Motion Instrument Prog (43,456) (74,143) (95,000) (95,000) 4813 Certificate of Occupancy Fee - - (2,000) (2,000) 5065 City Staff Time & Cost Recover (707) - - - 5220 Measure P Reimbursements (15,499) (18,310) - - 5301 Reimb - DIF (429,917) (524,534) (450,000) (450,000) 5341 Reimb - Open Space Dist (688) - - -
5342 Reimb - Asessment Dist - (2,319) - -
5343 Reimb - Comm Fac Distr (44,616) (59,710) (145,000) (145,000) 5351 Reimb - CIP Projects (30,005) (41,001) (87,000) (87,000) 5352 Reimb - DIF CIP (35,110) (11,693) (32,500) (32,500) 5363 Reimb - CDBG CIP - (3,382) - -
5371 Reimb - Other - (14,802) - -
5372 Reimb - Other City Funds (35,910) (25,814) (23,485) (23,485) 5999 Transfers In (537,043) (538,892) (537,991) (1,582,991) 408 Development Services Fund Total (9,923,196) (11,448,934) (11,026,250) (12,071,250)
409 CV Elite Athlete Training Ctr
4401 Investment Earnings City Pool 4,763 6,715 - - City of Chula Vista
Proposed Budget FY 2023256
summary Tables → SCHEDULE OF REVENUES
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
4421 Sale of Other Personal Prop (1,313) (1,010) - - 4711 Contributions - Other Agencies - - (68,500) - 5371 Reimb - Other (126,233) (121,679) - (51,800) 5463 Recoveries on Damaged Property (15,000) - - - 5999 Transfers In (113,710) (117,406) (120,000) (176,700) 409 CV Elite Athlete Training Ctr Total (251,493) (233,380) (188,500) (228,500)
410 Transport Enterprise
4401 Investment Earnings City Pool - 16,546 - - 4625 CARES CRF Federal - (6,478) - -
4931 Medical Transport Fee - (6,649,889) (13,800,212) (13,800,212) 5999 Transfers In - - - (95,000)
410 Transport Enterprise Total - (6,639,822) (13,800,212) (13,895,212)
411 Sewer Income
4401 Investment Earnings City Pool (47,795) (41,388) - - 4404 Change in Fair Value of Invts (34,866) 30,994 - - 411 Sewer Income Total (82,661) (10,394) - -
412 Special Sewer
4401 Investment Earnings City Pool (10) (9) - - 412 Special Sewer Total (10) (9) - -
413 Trunk Sewer Capital Reserve
4401 Investment Earnings City Pool (1,338,360) (1,233,239) - - 4402 Investment Earnings Others (450,312) (403,139) (606,000) (606,000) 4404 Change in Fair Value of Invts (1,041,073) 821,548 - - 5002 Sewerage Facility Participatn (3,425,882) (3,683,262) (3,000,000) (4,000,000) 413 Trunk Sewer Capital Reserve Total (6,255,628) (4,498,091) (3,606,000) (4,606,000)
414 Sewer Service Revenue
4214 Sewer Connection Permits (48,390) (86,346) (40,000) (40,000) 4401 Investment Earnings City Pool (1,026,272) (896,627) - - 4404 Change in Fair Value of Invts (787,567) 671,079 - - 4421 Sale of Other Personal Prop - (13,469) - - 4625 CARES CRF Federal (9,432) (9,114) - -
4626 FEMA Reimbursement (4,997) (4,390) - -
4752 Dev Fees - Deposit Based (19,604) (13,609) (20,000) (20,000) 5001 Sewer Service Charges (35,337,143) (32,809,295) (32,000,000) (32,000,000) 5006 Montgomery Sewer Charges (3,542,973) (3,426,822) (3,500,000) (3,500,000) 5065 City Staff Time & Cost Recover (10,848) (73,149) - - 5220 Measure P Reimbursements (37,909) (852) - - 5301 Reimb - DIF (6,438) (2,346) - -
5351 Reimb - CIP Projects (6,176) (5,456) (5,000) (5,000) 5352 Reimb - DIF CIP (2,924) (16,127) - -
5462 Gain on Disposal of Property - (11,425) - - 5491 P .Y. Revenue (78,276) (64,894) - -
City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF REVENUES
257
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
5511 Rebates/Refunds 184 - - -
5651 Service Charge - A/R (626) (329,298) - -
5652 Past Due A/R - General (76,839) 68,858 - - 5999 Transfers In (150,000) (150,000) (150,000) (198,000) 414 Sewer Service Revenue Total (41,146,231) (37,173,281) (35,715,000) (35,763,000)
428 Sewer Facility Replacement
4401 Investment Earnings City Pool (287,365) (243,564) - - 4402 Investment Earnings Others - - (51,726) (51,726) 4404 Change in Fair Value of Invts (221,535) 199,321 - - 5003 Sewer Facility Replacement Fee (2,376,950) (2,051,176) (2,250,000) (2,250,000) 5491 P .Y. Revenue (3,783) (635) - -
5651 Service Charge - A/R - (26,094) - -
428 Sewer Facility Replacement Total (2,889,633) (2,122,148) (2,301,726) (2,301,726)
430 Sewer DIFs
4401 Investment Earnings City Pool (102,320) (81,740) - - 4402 Investment Earnings Others - - - 17,000
4404 Change in Fair Value of Invts (75,271) 73,575 - - 5792 DIF - Swr Basin Salt Creek (820,549) (512,520) (625,000) (625,000) 5793 DIF - Swr Basin Poggi Cyn (13,945) (82,187) (18,000) (18,000) 430 Sewer DIFs Total (1,012,085) (602,872) (643,000) (626,000)
442 CDBG Section 108 Loan
5999 Transfers In (596,563) (633,650) (644,747) (657,214) 442 CDBG Section 108 Loan Total (596,563) (633,650) (644,747) (657,214)
449 SD County Regional Comm System
4401 Investment Earnings City Pool (7) (6) - -
451 Long Term Debt - City of CV Total (7) (6) - -
451 Long Term Debt - City of CV
5452 Proceeds from Bond Sale - (308,476,104) - - 5999 Transfers In - - (16,287,164) (15,741,641) 451 Long Term Debt - City of CV Total - (308,476,104) (16,287,164) (15,741,641)
452 Equipment Lease Fund
4401 Investment Earnings City Pool (1,923) (1,923) - - 4404 Change in Fair Value of Invts (1,639) 1,365 - - 5371 Reimb - Other (29,585) (23,994) (18,300) (12,700) 5999 Transfers In (302,397) (283,986) (284,071) (283,718) 452 Equipment Lease Fund Total (335,543) (308,538) (302,371) (296,418)
453 Energy Conservation Loans
5371 Reimb - Other - - (258,000) (258,000)
5999 Transfers In (487,255) (490,071) (491,646) (309,824) 453 Energy Conservation Loans Total (487,255) (490,071) (749,646) (567,824) City of Chula Vista
Proposed Budget FY 2023258
summary Tables → SCHEDULE OF REVENUES
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
475 2014 COP Refunding
4401 Investment Earnings City Pool (78) (60) - - 4403 Trustee Investment Earnings (40,527) (7,752) - - 5999 Transfers In (3,598,113) (3,608,695) (3,608,832) (3,611,082) 475 2014 COP Refunding Total (3,638,718) (3,616,507) (3,608,832) (3,611,082)
476 2015 Refunding COP
4401 Investment Earnings City Pool 27 0 - -
4403 Trustee Investment Earnings (47,276) (9,193) - - 5999 Transfers In (2,923,611) (2,935,981) (2,926,018) (2,923,768) 476 2015 Refunding COP Total (2,970,860) (2,945,173) (2,926,018) (2,923,768)
477 2016 Ref COP Civic Ctr/Nature
4401 Investment Earnings City Pool (4) (3) - -
4403 Trustee Investment Earnings (20,976) (4,160) - - 5999 Transfers In (284,382) (288,320) (287,551) (287,551) 477 2016 Ref COP Civic Ctr/Nature Total (305,363) (292,483) (287,551) (287,551)
478 2016 LRRB PFDIF/COP
4401 Investment Earnings City Pool 755 2 - -
4403 Trustee Investment Earnings (178) (3) - -
5999 Transfers In (2,151,233) (2,157,676) (2,147,675) (2,149,276) 478 2016 LRRB PFDIF/COP Total (2,150,656) (2,157,678) (2,147,675) (2,149,276)
479 2017 CREBs LRBs
4403 Trustee Investment Earnings (192) (3) - -
5371 Reimb - Other (317,252) (318,145) (315,200) (246,000) 5999 Transfers In (316,009) (376,210) (352,964) (435,646) 479 2017 CREBs LRBs Total (633,453) (694,357) (668,164) (681,646)
480 2017 Measure P LRBs
5999 Transfers In - - - (7,827,252)
480 2017 Measure P LRBs Total - - - (7,827,252)
507 Otay Valley Rd AD 90-2 Impvt
4401 Investment Earnings City Pool (1,987) (1,727) - - 4404 Change in Fair Value of Invts (1,524) 1,269 - - 507 Otay Valley Rd AD 90-2 Impvt Total (3,511) (459) - -
508 Assessment District 97-2
4401 Investment Earnings City Pool (156) (136) - - 508 Assessment District 97-2 Total (156) (136) - -
511 OV Rd Fee Recovery District
4401 Investment Earnings City Pool (21,918) (19,032) - - 4404 Change in Fair Value of Invts (15,991) 14,002 - - City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF REVENUES
259
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
511 OV Rd Fee Recovery District Total (37,909) (5,031) - -
512 EL Greens II AD 94-1 Imprvmnt
4401 Investment Earnings City Pool 60 - - -
5372 Reimb - Other City Funds - (2,738) - -
512 EL Greens II AD 94-1 Imprvmnt Total 60 (2,738) - -
518 AD2005-1 Tobias Drive
4401 Investment Earnings City Pool (48) (47) - - 5602 Special Assessment Receipts (2,395) - - -
518 AD2005-1 Tobias Drive Total (2,442) (47) - -
542 Drainage DIF
4401 Investment Earnings City Pool (88,048) (75,297) - - 4404 Change in Fair Value of Invts (63,535) 57,269 - - 542 Drainage DIF Total (151,583) (18,029) - -
560 Public Facilities DIF
4401 Investment Earnings City Pool (487,685) (384,896) - - 4404 Change in Fair Value of Invts (510,989) 455,684 - - 5463 Recoveries on Damaged Property - (54,492) - - 5751 DIF PF - Admin (383,926) (465,032) (564,000) (564,000) 5752 DIF PF - Civic Ctr Expansion (1,778,967) (2,153,435) (2,600,000) (2,600,000) 5753 DIF PF - Police Fac Remodel (1,121,629) (1,434,867) (1,770,000) (1,770,000) 5754 DIF PF - Corp Yard Relocation (272,043) (357,874) (364,000) (364,000) 5755 DIF PF - Libraries-East Terr (1,040,309) (1,270,101) (1,560,000) (1,560,000) 5756 DIF PF - Fire Supp Sys Exp (819,443) (911,269) (1,030,000) (1,030,000) 5771 DIF PF - Recreation Facilities (785,733) (965,414) (1,300,000) (1,300,000) 5999 Transfers In (151,045) - - -
560 Public Facilities DIF Total (7,351,768) (7,541,697) (9,188,000) (9,188,000)
580 Pedestrian Bridge DIFs
4401 Investment Earnings City Pool (123,735) (109,349) - - 4404 Change in Fair Value of Invts (90,938) 76,834 - - 5811 DIF - Ped Bridge - Otay Ranch (70,373) (234,760) (584,000) (584,000) 580 Pedestrian Bridge DIFs Total (285,046) (267,275) (584,000) (584,000)
590 Transportation DIFs
4401 Investment Earnings City Pool (590,486) (536,435) - - 4402 Investment Earnings Others (197,251) - (180,000) (173,700) 4404 Change in Fair Value of Invts (443,300) 347,569 - - 4812 Traffic Signal Fee (400,088) (542,234) (250,000) (250,000) 5781 DIF - Transportation (2,150,015) (4,763,601) (3,900,000) (3,900,000) 590 Transportation DIFs Total (3,781,140) (5,494,701) (4,330,000) (4,323,700) 666 2016 TARBs
4401 Investment Earnings City Pool (9) (7) - -
4403 Trustee Investment Earnings (1,436) (7) - - City of Chula Vista
Proposed Budget FY 2023260
summary Tables → SCHEDULE OF REVENUES
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
5999 Transfers In (2,806,762) (2,796,337) (2,793,600) (2,798,401) 666 2016 TARBs Total (2,808,207) (2,796,351) (2,793,600) (2,798,401)
692 Long-Term Advances DSF-RDA SA
5999 Transfers In (949,906) - - -
692 Long-Term Advances DSF-RDA SA Total (949,906) - - -
693 CV Bayfront Finance Authority
4711 Contributions - Other Agencies (75,000) - - - 5999 Transfers In (2,660,583) (1,775,267) (1,705,349) (1,756,509) 693 CV Bayfront Finance Authority Total (2,735,583) (1,775,267) (1,705,349) (1,756,509)
713 Capital Improvement Projects
4401 Investment Earnings City Pool (48,834) (32,820) - - 4403 Trustee Investment Earnings (75,201) (15,020) - - 4404 Change in Fair Value of Invts (43,488) 51,334 - - 5371 Reimb - Other (669,889) (341,569) - -
5390 Other Contributions (104,145) - - -
5999 Transfers In (715,000) - - (11,700,000)
713 Capital Improvement Projects Total (1,656,557) (338,075) - (11,700,000)
715 Parkland Acquisition & DevFees
4401 Investment Earnings City Pool (771,801) (685,886) - - 4402 Investment Earnings Others (223,106) - (200,000) (196,500) 4404 Change in Fair Value of Invts (576,968) 488,686 - - 5801 Park Dedication Fee (784,528) (897,175) (300,000) (300,000) 5999 Transfers In - - (50,000) (50,000)
715 Parkland Acquisition & DevFees Total (2,356,402) (1,094,375) (550,000) (546,500)
716 Western-Park Acquisition & Dev
4401 Investment Earnings City Pool (42,929) (40,470) - - 4404 Change in Fair Value of Invts (33,346) 17,728 - - 5801 Park Dedication Fee (103,371) (888,225) (50,000) (50,000) 716 Western-Park Acquisition & Dev Total (179,646) (910,967) (50,000) (50,000)
717 Residential Construction Tax
4061 Residential Construction Tax (208,054) (540,025) (325,505) (325,505) 4401 Investment Earnings City Pool 4,551 8,916 - - 4404 Change in Fair Value of Invts 347 - - -
717 Residential Construction Tax Total (203,156) (531,109) (325,505) (325,505)
723 Bicycle Facilities Fund
725 Industrial Development Auth.
4401 Investment Earnings City Pool (1) (1) - -
725 Industrial Development Auth. Total (1) (1) - -
City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF REVENUES
261
SCHEDULE OF REVENUES
Fund/Account
FY 2020
Actual
FY 2021
Actual
FY 2022
Adopted
FY 2023
Proposed
735 Transportation Partnership
4401 Investment Earnings City Pool (2) (2) - -
735 Transportation Partnership Total (2) (2) - -
736 Other Transportation Program
4611 Federal Grant - Other (2,037,131) (3,265,995) (227,500) - 4701 Grant - Other Agency (44,747) (1,985) - -
5999 Transfers In - (960) - -
736 Other Transportation Program Total (2,081,878) (3,268,939) (227,500) -
741 Prop 1B Highway Safety
4401 Investment Earnings City Pool (21) (18) - - 741 Prop 1B Highway Safety Total (21) (18) - -
Grand Total, All Funds (426,250,145) (765,815,250) (462,848,874) (552,531,823)
SCHEDULE OF
INTERFUND
TRANSFERS
City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF INTERFUND TRANSFERS
265
SCHEDULE OF INTERFUND TRANSFERS IN
Fund/Account Description
FY 2022
Adopted
FY 2023
Proposed
100 General Fund
221 Gas Tax
Reimbursement for street related staff time, materials, and utilities 4,394,615 4,556,240
234 Advanced Life Support Fund Staff time reimbursement 1,305,525 1,305,525 241 Parking Meter Reimbursement for allocated overhead costs 961 1,227 245 Traffic Safety Reimbursement for Police fleet maintenance costs 399,140 399,140 266 Special Revenue Endowment Reimbursement for allocated overhead costs 921 - 268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 12,600,337 272 Federal Grants Fund Staff time reimbursement 658,925 661,546 282 Environmental Services Reimbursement for allocated overhead costs 308,585 308,585 301 Storm Drain Reimbursement for direct costs related to Storm Drains - 128,284 313 CV Housing Authority Fund Reimbursement for allocated overhead costs 183,050 184,666 318 RDA Successor Agency Fund Reimbursement for allocated overhead costs 2,154 2,511 319 Housing Successor Agency Reimbursement for allocated overhead costs 6,269 9,858 344 CFD 13-M Otay Ranch Village 2 Reimbursement for allocated overhead costs 875 1,514 345 CFD 12M Village 7 Otay Ranch Reimbursement for allocated overhead costs 676 - 348 CFD 18M Village 3 Otay Ranch Reimbursement for allocated overhead costs 709 1,997 372 Open Space District #20 Reimbursement for allocated overhead costs 1,176 1,727 378 CFD 07M Eastlake Woods & Vista Reimbursement for allocated overhead costs 872 1,536 379 CFD 08M Vlg 6 McMillin & OR Reimbursement for allocated overhead costs 2,307 3,758 380 CFD 09M ORV II Brookfield-Shea Reimbursement for allocated overhead costs 1,586 2,495 382 CFD 99-2 Otay Ranch Vlg 1 West Reimbursement for allocated overhead costs 1,176 1,875 386 Otay Ranch Preserve Reimbursement for allocated overhead costs 670 1,293 387 CFD 98-3 Sunbow 2 Reimbursement for allocated overhead costs 864 1,158 388 CFD 97-1 Otay Ranch Reimbursement for allocated overhead costs 4,262 6,559 391 Central Garage Staff time reimbursement 38,176 38,176 405 City Jail Reimbursement for allocated overhead costs 188,500 - 406 Chula Vista Municipal Golf Course City’s share of golf course operational revenues 132,580 - 408 Development Services Reimbursement for allocated overhead costs 1,923,648 1,923,648 410 Transport Enterprise Staff time reimbursement and overhead costs 622,034 1,022,034 411 Housing Successor Agency Reimbursement for allocated overhead costs 1,280 1,809 413 Trunk Sewer Capital Reserve Reimbursement for allocated overhead costs 35,835 53,895 414 Sewer Service Revenue Reimbursement for Sewer related staff time and materials 3,229,576 3,261,281 428 Sewer Facility Replacement Reimbursement for allocated overhead costs 7,694 10,644 430 Sewer DIF Reimbursement for allocated overhead costs 2,740 - 542 Drainage DIF Reimbursement for allocated overhead costs 2,357 3,291 560 PFDIF - Civic Center Expansion Reimbursement for allocated overhead costs 13,058 16,821 580 Pedestrian Bridge DIFs Reimbursement for allocated overhead costs 3,313 4,779 590 Transportation DIFs Reimbursement for allocated overhead costs - 23,443 713 Capital Improvement Projects Reimbursement for allocated overhead costs 1,308 1,434 715 Parkland Acquisition & DevFees Reimbursement for allocated overhead costs 20,665 29,975 716 Western - Park Acquisition & Dev Reimbursement for allocated overhead costs 1,149 1,768 Total Transfers In – 100 General Fund 13,499,231 26,574,829
220 Measure P Sales Tax Fund
100 General Fund Transfer Measure P Sales Tax from General Fund 22,777,017 25,588,947 Total Transfers In – 220 22,777,017 25,588,947
City of Chula Vista
Proposed Budget FY 2023266
summary Tables → SCHEDULE OF INTERFUND TRANSFERS
SCHEDULE OF INTERFUND TRANSFERS IN
Fund/Account Description
FY 2022
Adopted
FY 2023
Proposed
221 Transportation Grants-Gas Tax Fund
268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 2,000 Total Transfers In – 221 - 2,000
222 Measure A Sales Tax Fund
100 General Fund Transfer Measure A Sales Tax from General Fund 22,777,017 25,440,264 268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 81,000 272 Federal Grants Fund Staff time reimbursement 166,641 166,641 Total Transfers In – 222 22,943,658 25,687,905
234 Advanced Life Support Fund
268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 1,000 410 Transport Enterprise Reimbursement for allocated overhead costs 2,255,076 2,255,076 Total Transfers In – 234 2,255,076 2,256,076
272 Federal Grants Fund
100 General Fund General Fund match for grant 63,959 463,959 268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 2,000 Total Transfers In – 272 63,959 465,959
282 Environmental Services
268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 7,000 Total Transfers In – 282 - 7,000
313 Chula Vista Housing Authority
268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 3,000 Total Transfers In – 313 - 3,000
340 Section 115 Trust
100 General Fund Section 115 Trust Contribution for OPEB 5,937,182 7,587,129 221 Gas Tax Section 115 Trust Contribution for OPEB 13,949 11,577 222 Measure A Sales Tax Section 115 Trust Contribution for OPEB 599,821 540,515 234 Advanced Life Support Fund Section 115 Trust Contribution for OPEB 27,899 22,399 272 Federal Grants Fund Section 115 Trust Contribution for OPEB 285,961 (36,550) 273 State Grants Fund Section 115 Trust Contribution for OPEB 34,873 (2,559) 282 Environmental Services Section 115 Trust Contribution for OPEB 55,797 32,921 313 CV Housing Authority Fund Section 115 Trust Contribution for OPEB 27,899 40,616 391 Central Garage Section 115 Trust Contribution for OPEB 69,747 50,867 405 City Jail Section 115 Trust Contribution for OPEB 104,620 - 408 Development Services Section 115 Trust Contribution for OPEB 432,429 469,388 410 Transport Enterprise Section 115 Trust Contribution for OPEB 362,682 - 414 Sewer Service Revenue Section 115 Trust Contribution for OPEB 334,784 291,030 Total Transfers In – 340 8,287,643 9,007,333
341 Public Liability Trust
City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF INTERFUND TRANSFERS
267
SCHEDULE OF INTERFUND TRANSFERS IN
Fund/Account Description
FY 2022
Adopted
FY 2023
Proposed
100 General Fund General Fund transfer for public liability expenses 1,204,078 1,204,078 414 Sewer Service Revenue Sewer Fund transfer for public liability expenses 80,000 80,000 Total Transfers In – 341 1,284,078 1,284,078
347 CFD 14M-B-EUC Millenia
100 General Fund Reimbursement for operational costs 243,358 241,361 346 CFD 14M- A - EUC Millenia Reimbursement for operational costs 185,640 123,094 381 CFD 14M-2-EUC Millenia Reimbursement for operational costs 57,718 118,267 Total Transfers In – 347 486,716 482,722
353 Eastlake Maintenance District I
409 CV Elite Athlete Center Reimbursement for Maintenance Costs - 28,200 Total Transfers In – 353 - 28,200
391 Central Garage
268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 9,000 Total Transfers In – 391 - 9,000
394 Vehicle Replacement Fund
222 Measure A Sales Tax Funding for Fire Department vehicles 231,982 313,760 Total Transfers In – 394 231,982 313,760
405 City Jail
100 General Fund Reimbursement for operational costs - 504,193 268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 14,000 Total Transfers In – 405 - 518,193
407 Living Coast Discovery Ctr Fund
100 General Fund Utility and fuel costs for the Living Coast Discovery Center 80,608 80,608 Total Transfers In – 407 80,608 80,608
408 Development Services Fund
100 General Fund Staff time and Accela reimbursement 448,729 448,729 268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 1,045,000 313 CV Housing Authority Fund Reimbursement for allocated overhead costs 73,125 73,125 414 Sewer Service Revenue Staff time reimbursement 16,137 16,137 Total Transfers In – 408 537,991 1,582,991
409 CV Elite Athlete Center
100 General Fund Transfer cell site tower lease revenue 120,000 176,700 Total Transfers In – 409 120,000 176,700
410 Transport Enterprise
268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 95,000 Total Transfers In – 410 - 95,000
City of Chula Vista
Proposed Budget FY 2023268
summary Tables → SCHEDULE OF INTERFUND TRANSFERS
SCHEDULE OF INTERFUND TRANSFERS IN
Fund/Account Description
FY 2022
Adopted
FY 2023
Proposed
414 Sewer Service Revenue
268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 48,000 428 Sewer Facility Replacement Staff time reimbursement 150,000 150,000 Total Transfers In – 414 150,000 198,000
442 CDBG Section 108 Loan
272 Federal Grants Fund Debt service payment - Section 108 loan 644,747 657,214 Total Transfers In – 442 644,747 657,214
451 Long-Term Advances DSF – City
100 General Fund Debt service payment - 2021 Pension Obligation Bonds 11,667,956 13,264,624 221 Gas Tax Debt service payment - 2021 Pension Obligation Bonds 27,414 19,324 222 Measure A Sales Tax Debt service payment - 2021 Pension Obligation Bonds 1,178,789 1,078,275 234 Advanced Life Support Fund Debt service payment - 2021 Pension Obligation Bonds 54,827 43,950 272 Federal Grants Fund Debt service payment - 2021 Pension Obligation Bonds 561,981 560,082 273 State Grants Fund Debt service payment - 2021 Pension Obligation Bonds 68,534 - 282 Environmental Services Debt service payment - 2021 Pension Obligation Bonds 109,655 59,104 313 CV Housing Authority Fund Debt service payment - 2021 Pension Obligation Bonds 54,827 71,862 391 Central Garage Debt service payment - 2021 Pension Obligation Bonds 137,068 41,958 405 City Jail Debt service payment - 2021 Pension Obligation Bonds 205,603 - 408 Development Services Debt service payment - 2021 Pension Obligation Bonds 849,825 374,271 410 Transport Enterprise Debt service payment - 2021 Pension Obligation Bonds 712,756 - 414 Sewer Service Revenue Debt service payment - 2021 Pension Obligation Bonds 657,929 228,191 Total Transfers In – 451 16,287,164 15,741,641
452 Equipment Lease Fund
100 General Fund Debt service payment - Mobile data computers & QECB 213,752 213,399 201 Measure P Sales Tax Debt service payment - Fire equipment - - Total Transfers In – 452 213,752 213,399
453 Energy Loan Repayments
100 General Fund Debt service payment - California Energy Commission loan 561,965 380,143 Total Transfers In – 453 561,965 380,143
475 2014 Refunding COP
100 General Fund
Debt Service Payment - 2002 COP Refunding - Police
Facility 2,006,461 2,007,713
560 PFDIF - Civic Center Expansion
Debt Service Payment - 2002 COP Refunding - Police
Facility 2,223 3,221
573 Police Facilities Remodel
Debt Service Payment - 2002 COP Refunding - Police
Facility 1,600,148 1,600,148
Total Transfers In – 475 3,608,832 3,611,082
476 2015 Refunding COP
100 General Fund Debt Service Payment 425,352 425,024 560 PFDIF - Civic Center Expansion Debt Service Payment (2,223) (3,632) 572 PFDIF - Civic Center Expansion Debt Service Payment 1,835,796 1,835,796 City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF INTERFUND TRANSFERS
269
SCHEDULE OF INTERFUND TRANSFERS IN
Fund/Account Description
FY 2022
Adopted
FY 2023
Proposed
717 Resid. Construction/Conversion Debt Service Payment - 2015 Refunding COP 667,093 666,580 Total Transfers In – 476 2,926,018 2,923,768
477 2016 Ref COP Civic Center/Nature Cntr
100 General Fund Debt service payment 58,076 58,076
560 Public Facilities DIF Debt service payment (212) (212) 572 PFDIF - Civic Center Expansion Debt service payment 229,687 229,687 Total Transfers In – 477 287,551 287,551
478 2016 LRRB PFDIF/COP
100 General Fund Debt service payment 611,265 611,721 560 Public Facilities DIF Debt service payment (7,242) (6,097) 572 PFDIF - Civic Center Expansion Debt service payment 814,686 814,686 574 Corporation Yard Relocation Debt service payment 728,966 728,966 Total Transfers In – 478 2,147,675 2,149,276
479 2017 CREBs LRBs
100 General Fund Debt service payment 352,964 435,646 Total Transfers In – 479 352,964 435,646
480 2017 CREBs LRBs
100 General Fund Debt service payment - 7,827,252
Total Transfers In – 480 - 7,827,252
666 2016 Tarbs
318
Redevelopment Obligation Retirement
Fund Debt service payments 2,793,600 2,798,401
Total Transfers In – 666 2,793,600 2,798,401
693 Chula Vista Bayfront Finan Authority
100 General Fund Annual contractual contribution 1,705,349 1,756,509 Total Transfers In – 693 1,705,349 1,756,509
713 Capital Improvement Projects
100 General Fund Capital Improvement Projects (CIP) transfers - 8,250,000 268 American Rescue Plan Act 2021 Reimbursement for eligible grant expenditures - 3,450,000 Total Transfers In – 713 - 11,700,000
715 Park Acquisition & Development
451 Long-term Advances DSF - City Interfund loan payment 50,000 50,000 Total Transfers In – 715 50,000 50,000
Grand Total All Funds 104,297,576 144,894,183
City of Chula Vista
Proposed Budget FY 2023270
summary Tables → SCHEDULE OF INTERFUND TRANSFERS
SCHEDULE OF INTERFUND TRANSFERS OUT
Fund/Account Description
FY 2022
Adopted
FY 2023
Proposed
100 General Fund
220 Measure P Sales Tax Transfer Measure P Sales Tax from General Fund 22,777,017 25,588,947 222 Measure A Sales Tax Transfer Measure A Sales Tax from General Fund 22,777,017 25,440,263 272 Federal Grants Fund General Fund match for grant 63,959 463,959 340 Section 115 Trust Section 115 Trust Contribution for OPEB 5,937,182 7,587,129 341 Public Liability Trust General Fund transfer for public liability expenses 1,204,078 1,204,078 347 CFD 14M-B-EUC Millenia Project cost reimbursement to Open Space District 243,358 241,361 405 City Jail General Fund support - 504,193
407 Living Coast Discovery Center Utility and fuel costs to the Living Coast Discovery Center 80,608 80,608 408 Development Services Staff time reimbursement 448,729 448,729 409 CV Elite Athlete Center Transfer cell site tower lease revenue 120,000 176,700 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 11,667,956 13,264,624 452 Equipment Lease Fund Debt service payment - Mobile data computers & QECB 284,072 283,719 453 Energy Loan Repayments Debt service payment - California Energy Commission loan 484,646 302,824 475 2014 Refunding COP Debt Service Payment - 2002 COP Refunding - Police Facility 2,008,314 2,009,566 476 2015 Refunding COP Debt Service Payment - 2015 Refunding COP 424,984 424,656 477 2016 Refunding COP Debt Service 58,336 58,336
478 2016 Refunding COP Debt Service 611,284 611,740
479 2017 CREBs LRBs Debt Service 352,907 435,589
693
Chula Vista Bayfront Financing
Authority City’s Bayfront Project Commitment 1,705,349 1,756,509 713 Capital Improvement Projects Capital Improvement Projects (CIP) transfers - 8,250,000 Total Transfers Out – 100 71,249,796 89,133,530
220 Measure P Sales Tax
480 2017 Measure P LRBs Debt service payment - 7,827,252 Total Transfers Out – 220 - 7,827,252
221 Gas Tax Fund
100 General Fund
Reimbursement for street related staff time, materials, and utilities 4,401,614 4,563,239
340 Section 115 Trust Section 115 Trust Contribution for OPEB 13,949 11,577 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 27,414 19,324 Total Transfers Out – 221 4,442,977 4,594,140
222 Measure A Sales Tax Fund
394 Vehicle Replacement Fund Funding for Fire Department vehicles 231,982 313,760 340 Section 115 Trust Section 115 Trust Contribution for OPEB 599,821 540,515 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 1,178,789 1,078,275 Total Transfers Out – 222 2,010,592 1,932,550
234 Advanced Life Support Fund
100 General Fund Staff time reimbursement 1,305,525 1,305,525 340 Section 115 Trust Section 115 Trust Contribution for OPEB 27,899 22,399 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 54,827 43,950 Total Transfers Out – 234 1,388,251 1,371,874
City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF INTERFUND TRANSFERS
271
SCHEDULE OF INTERFUND TRANSFERS OUT
Fund/Account Description
FY 2022
Adopted
FY 2023
Proposed
241 Parking Meter
100 General Fund Reimbursement for Treasury services 961 1,227 Total Transfers Out – 241 961 1,227
245 Traffic Safety
100 General Fund Reimbursement for Police fleet maintenance costs 399,140 399,140 Total Transfers Out – 245 399,140 399,140
266 Special Revenue Endowments
100 General Fund Reimbursement for Treasury services 921 - Total Transfers Out – 266 921 -
268 American Rescue Plan Act of 2021
100 General Fund Reimbursement for eligible grant expenditures - 12,600,337 221 Transportation Grants-Gas Tax Reimbursement for eligible grant expenditures - 2,000 222 2018 Measure A Sales Tax Reimbursement for eligible grant expenditures - 81,000 234 Advanced Life Support Program Reimbursement for eligible grant expenditures - 1,000 272 Federal Grants Reimbursement for eligible grant expenditures - 2,000 282 Environmental Services Reimbursement for eligible grant expenditures - 7,000 313 Chula Vista Housing Authority Reimbursement for eligible grant expenditures - 3,000 391 Central Garage Reimbursement for eligible grant expenditures - 9,000 405 City Jail Reimbursement for eligible grant expenditures - 14,000 408 Development Services Fund Reimbursement for eligible grant expenditures - 1,045,000 410 Transport Enterprise Reimbursement for eligible grant expenditures - 95,000 414 Sewer Service Revenue Reimbursement for eligible grant expenditures - 48,000 713 Capital Improvement Projects Reimbursement for eligible grant expenditures - 3,450,000 Total Transfers Out – 268 - 17,357,337
272 Federal Grants Fund
100 General Fund Funding for personnel costs 660,725 663,346 222 Measure A Sales Tax Funding for personnel costs 166,641 166,641 442 CDBG Section 108 Loan Project cost reimbursement from AD 642,947 655,414 340 Section 115 Trust Section 115 Trust Contribution for OPEB 285,961 (36,550) 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 561,981 560,082 Total Transfers Out – 272 2,318,255 2,008,933
273 State Grants Fund
340 Section 115 Trust Section 115 Trust Contribution for OPEB 34,873 (2,559) 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 68,534 - Total Transfers Out – 273 103,407 (2,559)
282 Environmental Services
100 General Fund Reimbursement for allocated overhead costs 308,585 308,585 340 Section 115 Trust Section 115 Trust Contribution for OPEB 55,797 32,921 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 109,655 59,104 Total Transfers Out – 282 474,037 400,610
City of Chula Vista
Proposed Budget FY 2023272
summary Tables → SCHEDULE OF INTERFUND TRANSFERS
SCHEDULE OF INTERFUND TRANSFERS OUT
Fund/Account Description
FY 2022
Adopted
FY 2023
Proposed
301 Storm Drain
100 General Fund Reimbursement for direct costs related to Storm Drains - 128,284 Total Transfers Out – 301 - 128,284
313 CV Housing Authority
100 General Fund Reimbursement for allocated overhead costs 183,050 184,666 340 Section 115 Trust Section 115 Trust Contribution for OPEB 27,899 40,616 408 Development Services Reimbursement for allocated overhead costs 73,125 73,125 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 54,827 71,862 Total Transfers Out – 313 338,901 370,269
318 Redevelopment Obligation Retirement Fund
100 General Fund Reimbursement for Treasury services 2,154 2,511 666 2016 TARBs Debt service payment 2,793,600 2,798,401 Total Transfers Out – 318 2,795,754 2,800,912
319 Housing Successor Agency
100 General Fund Reimbursement for Treasury services 6,269 9,858 Total Transfers Out – 319 6,269 9,858
344 CFD 13-M Otay Ranch Village 2
100 General Fund Reimbursement for Treasury services 875 1,514 Total Transfers Out – 344 875 1,514
345 CFD 12M Village 7 Otay Ranch
100 General Fund Reimbursement for Treasury services 676 - Total Transfers Out – 345 676 -
346 CFD 14M-A-EUC Millenia
347 CFD 14M-B-EUC Millenia Project cost reimbursement to Open Space District 185,640 123,094 Total Transfers Out – 346 185,640 123,094
348 CFD 18M VILLAGE 3 Otay Ranch
100 General Fund Reimbursement for Treasury services 709 1,997 Total Transfers Out – 348 709 1,997
372 Open Space District #20
100 General Fund Reimbursement for Treasury services 1,176 1,727 Total Transfers Out – 372 1,176 1,727
378 CFD 07M Eastlake Woods & Vista
100 General Fund Reimbursement for Treasury services 872 1,536 Total Transfers Out – 378 872 1,536
379 CFD 08M VLG 6 McMillin & OR
100 General Fund Reimbursement for Treasury services 2,307 3,758 City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF INTERFUND TRANSFERS
273
SCHEDULE OF INTERFUND TRANSFERS OUT
Fund/Account Description
FY 2022
Adopted
FY 2023
Proposed
Total Transfers Out – 379 2,307 3,758
380 CFD 09M ORV II Brookfield-Shea
100 General Fund Reimbursement for Treasury services 1,586 2,495 Total Transfers Out – 380 1,586 2,495
381 CFD 14M-2-EUC Millenia
347 CFD 14M-B-EUC Millenia Project cost reimbursement to Open Space District 57,718 118,267 Total Transfers Out – 381 57,718 118,267
382 CFD 99-2 Otay Ranch VLG 1 West
100 General Fund Reimbursement for Treasury services 1,176 1,875 Total Transfers Out – 382 1,176 1,875
386 Otay Ranch Preserve
100 General Fund Reimbursement for Treasury services 670 1,293 Total Transfers Out – 386 670 1,293
387 CFD 98-3 Sunbow 2
100 General Fund Reimbursement for Treasury services 864 1,158 Total Transfers Out – 387 864 1,158
388 CFD 97-1 Otay Ranch
100 General Fund Reimbursement for Treasury services 4,262 6,559 Total Transfers Out – 388 4,262 6,559
391 Central Garage Fund
100 General Fund Reimbursement for allocated overhead costs 38,176 38,176 340 Section 115 Trust Section 115 Trust Contribution for OPEB 69,747 50,867 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 137,068 41,958 Total Transfers Out – 391 244,991 131,001
405 City Jail
100 General Fund Reimbursement for allocated overhead costs 188,500 - 340 Section 115 Trust Section 115 Trust Contribution for OPEB 104,620 - 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 205,603 - Total Transfers Out – 405 498,723 -
406 CV Municipal Golf Course
100 General Fund City’s share of golf course operational revenues 132,580 - Total Transfers Out – 406 132,580 -
408 Development Services
100 General Fund Reimbursement for allocated overhead costs 1,923,648 1,923,648 340 Section 115 Trust Section 115 Trust Contribution for OPEB 432,429 469,388 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 849,825 374,271 City of Chula Vista
Proposed Budget FY 2023274
summary Tables → SCHEDULE OF INTERFUND TRANSFERS
SCHEDULE OF INTERFUND TRANSFERS OUT
Fund/Account Description
FY 2022
Adopted
FY 2023
Proposed
Total Transfers Out – 408 3,205,902 2,767,307
409 CV Elite Athlete Training Center
353 Eastlake Maintenance Dist I Reimbursement for Maintenance Costs - 28,200 Total Transfers Out – 409 - 28,200
410 Transport Enterprise
100 General Fund Reimbursement for allocated overhead costs 622,034 1,022,034 234 Advanced Life Support Fund Reimbursement for allocated overhead and equipment costs 2,255,076 2,255,076 340 Section 115 Trust Section 115 Trust Contribution for OPEB 362,682 - 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 712,756 - Total Transfers Out – 410 3,952,548 3,277,110
411 Housing Successor Agency
100 General Fund Reimbursement for Treasury services 1,280 1,809 Total Transfers Out – 411 1,280 1,809
413 Trunk Sewer Capital Reserve
100 General Fund Reimbursement for Treasury services 35,835 53,895 Total Transfers Out – 413 35,835 53,895
414 Sewer Service Revenue
100 General Fund Reimbursement for Sewer related staff time and materials 3,229,576 3,261,281 340 Section 115 Trust Section 115 Trust Contribution for OPEB 334,784 291,030 341 Public Liability Trust Sewer Fund transfer for public liability expenses 80,000 80,000 408 Development Services Staff time reimbursement 16,137 16,137 451 Long-Term Advances Dsf - City Debt service payment - 2021 Pension Obligation Bonds 657,929 228,191 Total Transfers Out – 414 4,318,426 3,876,639
428 Sewer Facility Replacement
100 General Fund Reimbursement for Treasury services 7,694 10,644 414 Sewer Service Revenue Staff time reimbursement 150,000 150,000 Total Transfers Out – 428 157,694 160,644
430 Sewer DIF
100 General Fund Reimbursement for Treasury services 2,740 - Total Transfers Out – 430 2,740 -
542 Drainage DIF
100 General Fund Reimbursement for Treasury services 2,357 3,291 Total Transfers Out – 542 2,357 3,291
560 PFDIF – Civic Center Expansion
100 General Fund Reimbursement for Treasury services 13,058 16,821 475 2014 Refunding COP Debt Service Payment - 2015 Refunding COP 1,841 4,091 476 2015 Refunding COP Debt Service Payment - 2015 Refunding COP 1,832,454 1,832,454 City of Chula Vista
Proposed Budget FY 2023
summary Tables → SCHEDULE OF INTERFUND TRANSFERS
275
SCHEDULE OF INTERFUND TRANSFERS OUT
Fund/Account Description
FY 2022
Adopted
FY 2023
Proposed
477
2016 Ref COP Civic Center/Nature
Center Debt Service Payment 229,409 229,409
478 2016 LRRB PFDIF/COP Debt Service Payment 807,301 805,785 Total Transfers Out – 560 2,884,063 2,888,560
573 Police Facilities Remodel
475 2014 Refunding COP Debt Service Payment - 2002 COP Refunding - Police Facility 1,600,148 1,600,148 Total Transfers Out – 573 1,600,148 1,600,148
574 Corp Yard Relocation
478 2016 LRRB PFDIF/COP Debt Service Payment 728,966 728,966 Total Transfers Out – 574 728,966 728,966
580 Pedestrian Bridge DIFs
100 General Fund Reimbursement for Treasury services 3,313 4,779 Total Transfers Out – 580 3,313 4,779
590 Transporation DIFs
100 General Fund Reimbursement for Treasury services - 23,443 Total Transfers Out – 590 - 23,443
713 Capital Improvement Projects
100 General Fund Reimbursement for Treasury services 1,308 1,434 Total Transfers Out – 713 1,308 1,434
715 Parkland Acquisition & Devfees
100 General Fund Reimbursement for Treasury services 20,665 29,975 Total Transfers Out – 715 20,665 29,975
716 Western - Park Acquisition & Dev
100 General Fund Reimbursement for Treasury services 1,149 1,768 451 Long-term Advances DSF - City Interfund loan payment 50,000 50,000 Total Transfers Out – 716 51,149 51,768
717 Resid. Construction/Conversion
476 2015 Refunding COP Debt Service Payment - 2015 Refunding COP 667,095 666,582 Total Transfers Out – 717 667,095 666,582
Grand Total All Funds 104,297,575 144,894,181
AUTHORIZED
POSITIONS BY
DEPARTMENT
City of Chula Vista
Proposed Budget FY 2023278
summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
Classification
FY 2022
Adopted
Budget
FY 2022
Midyear
Changes
FY 2023
Proposed
Changes
FY 2023
Proposed
Budget
Administration – General Fund
Asst City Manager/Admin 1�00 0�00 0�00 1�00
City Manager 1�00 0�00 0�00 1�00
Communications/Special Events Coordinator 0�00 1�00 0�00 1�00 Deputy City Manager 2�00 0�00 0�00 2�00
Executive Secretary 0�00 1�00 0�00 1�00
Marketing & Communications Mgr 1�00 0�00 0�00 1�00 Public Information Specialist 1�00 0�00 0�00 1�00 Special Events Coordinator 1�00 (1.00) 0�00 0�00 Special Projects Manager 1�00 0�00 0�00 1�00
Sr Management Analyst 0�00 1�00 0�00 1�00
Sr Webmaster 1�00 0�00 (1.00) 0�00
Administration – General Fund Total 9.00 2.00 (1.00) 10.00
Animal Care Facility – General Fund
Animal Adoption Counselor 1�00 (1.00) 0�00 0�00 Animal Care Facility Manager 0�00 0�00 1�00 1�00 Animal Care Facility Supervisor 0�00 0�00 1�00 1�00 Animal Care Specialist 4�00 0�00 0�00 4�00
Animal Care Supervisor 1�00 1�00 (1.00) 1�00
Animal Control Officer 2.50 0.50 0�00 3�00
Animal Ctrl Officer Supervisor 1�00 0�00 0�00 1�00 Animal Services Specialist 1�00 1�00 0�00 2�00
Director of Animal Services 1�00 0�00 0�00 1�00 Management Analyst II 0�00 1�00 0�00 1�00
Office Specialist 0.50 1.50 0�00 2�00
Registered Veterinary Tech 3.50 1�00 0�00 4.50
Sr Animal Care Specialist 2�00 0�00 0�00 2�00
Sr Fiscal Office Specialist 1�00 0�00 0�00 1�00 Sr Office Specialist 1�00 0�00 0�00 1�00
Veterinarian (Permitted) 1.75 0�00 0�00 1.75
Animal Care Facility – General Fund Total 21.25 5.00 1.00 27.25
City Attorney – General Fund
Asst City Attorney 1�00 0�00 0�00 1�00
City Attorney (Elected) 1�00 0�00 0�00 1�00
City Attorney Investigator 1�00 0�00 0�00 1�00
Deputy City Attorney II 3�00 (1.00) 0�00 2�00
Deputy City Attorney III 4�00 1�00 0�00 5.00
Executive Secretary 0�00 1�00 0�00 1�00
Law Office Manager 1�00 0�00 0�00 1�00
Legal Assistant 2�00 (1.00) 0�00 1�00
Paralegal 1�00 0�00 0�00 1�00
Sr Asst City Attorney 1�00 0�00 0�00 1�00
Sr Legal Assistant 1�00 0�00 0�00 1�00
Sr Risk Management Specialist 1�00 0�00 0�00 1�00 City Attorney – General Fund Total 17.00 0.00 0.00 17.00 City of Chula Vista
Proposed Budget FY 2023
summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
279
Classification
FY 2022
Adopted
Budget
FY 2022
Midyear
Changes
FY 2023
Proposed
Changes
FY 2023
Proposed
Budget
City Clerk – General Fund
Assistant City Clerk 1�00 0�00 0�00 1�00
City Clerk 1�00 0�00 0�00 1�00
City Clerk Analyst 1�00 0�00 0�00 1�00
Deputy City Clerk II 2�00 0�00 0�00 2�00
Fiscal Office Specialist 1�00 0�00 0�00 1�00
Sr Records Specialist 1�00 0�00 0�00 1�00
City Clerk – General Fund Total 7.00 0.00 0.00 7.00
City Council – General Fund
Admin Secretary (Mayor, At Will) - Frozen/Unfunded 1�00 0�00 0�00 1�00 Chief of Staff 1�00 0�00 0�00 1�00
Councilperson 4�00 0�00 0�00 4�00
Executive Secretary 1�00 0�00 0�00 1�00
Mayor 1�00 0�00 0�00 1�00
Policy Aide 1�00 0�00 0�00 1�00
Sr Council Asst 5.00 0�00 0�00 5.00
City Council – General Fund Total 14.00 0.00 0.00 14.00
Development Services – General Fund
Assistant Dir Development Srvcs 1�00 0�00 0�00 1�00 Associate Planner 2�00 0�00 0�00 2�00
Code Enforcement Officer II 6.00 1�00 0�00 7.00 Development Srvcs Dept Director 1�00 0�00 0�00 1�00 Development Srvcs Tech II 1�00 0�00 0�00 1�00
Office Specialist 1�00 0�00 0�00 1�00
Planning Technician 1�00 0�00 (1.00) 0�00
Principal Management Analyst 0�00 1�00 0�00 1�00 Principal Planner 1�00 0�00 0�00 1�00
Sr Administrative Secretary 1�00 0�00 0�00 1�00 Sr Code Enforcement Officer 2�00 0�00 0�00 2�00 Sr Management Analyst 1�00 (1.00) 0�00 0�00
Sr Office Specialist 1�00 0�00 0�00 1�00
Sr Planning Techician 1�00 0�00 0�00 1�00
Development Services – General Fund Total 20.00 1.00 (1.00) 20.00
CV Housing Authority Fund
Housing Manager 1�00 0�00 0�00 1�00
Management Analyst II 1�00 2�00 0�00 3�00
Principal Management Analyst 0�00 0�00 1�00 1�00 Sr Management Analyst 2�00 0�00 (1.00) 1�00
Sr Planner 0�00 1�00 0�00 1�00
CV Housing Authority Fund Total 4.00 3.00 0.00 7.00
City of Chula Vista
Proposed Budget FY 2023280
summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
Classification
FY 2022
Adopted
Budget
FY 2022
Midyear
Changes
FY 2023
Proposed
Changes
FY 2023
Proposed
Budget
Development Services Fund
Assistant Planner 0�00 0�00 1�00 1�00
Assoc Engineer 4�00 0�00 1�00 5.00
Assoc Plan Check Engineer 4�00 0�00 0�00 4�00
Associate Planner 5.00 0�00 0�00 5.00
Building Inspection Mgr 1�00 0�00 0�00 1�00
Building Inspector II 7.00 0�00 0�00 7.00
Building Inspector III 2�00 0�00 0�00 2�00
Building Off/Code Enf Mgr 1�00 0�00 0�00 1�00
Development Automation Spec 1�00 0�00 0�00 1�00 Development Services Counter Mgr 1�00 0�00 0�00 1�00 Development Services Tech I 1�00 0�00 0�00 1�00 Development Services Tech II 5.00 0�00 0�00 5.00 Development Services Tech III 3�00 0�00 0�00 3�00 Facilities Financing Manager 1�00 0�00 0�00 1�00 Landscape Architect 4�00 0�00 0�00 4�00
Landscape Inspector 0�00 0�00 1�00 1�00
Management Analyst II 1�00 0�00 0�00 1�00
Plan Check Supervisor 1�00 0�00 0�00 1�00
Planning Manager 1�00 0�00 0�00 1�00
Principal Civil Engineer 1�00 0�00 0�00 1�00
Principal Landscape Architect 1�00 0�00 0�00 1�00 Principal Planner 1�00 0�00 0�00 1�00
Secretary 1�00 0�00 0�00 1�00
Sr Building Inspector 1�00 0�00 0�00 1�00
Sr Civil Engineer 2�00 0�00 0�00 2�00
Sr Engineering Technician 1�00 0�00 0�00 1�00
Sr Landscape Inspector 1�00 0�00 0�00 1�00
Sr Plan Check Technician 1�00 0�00 0�00 1�00
Sr Planner 5.00 0�00 0�00 5.00
Sr Project Coordinator 2�00 (1.00) 0�00 1�00
Sr Secretary 1�00 0�00 0�00 1�00
Transportation Engineer W/Cert 1�00 0�00 0�00 1�00 Development Services Fund Total 62.00 (1.00) 3.00 64.00
Development Services – General Fund Total 20.00 1.00 (1.00) 20.00
Development Services – Non-General Fund Total 66.00 2.00 3.00 71.00
Economic Development – General Fund
Administrative Technician 1�00 0�00 0�00 1�00
Chief Sustainability Officer 1�00 0�00 0�00 1�00 Conservation Specialist II 5.00 0�00 0�00 5.00
Director of Econ Development - Frozen/Unfunded 1�00 0�00 0�00 1�00 Economic Development Spec I 1�00 (1.00) 0�00 0�00 Environmental Sustainability Mgr 1�00 0�00 0�00 1�00 Prinicipal Economic Development Specialist 0�00 0�00 1�00 1�00 City of Chula Vista
Proposed Budget FY 2023
summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
281
Classification
FY 2022
Adopted
Budget
FY 2022
Midyear
Changes
FY 2023
Proposed
Changes
FY 2023
Proposed
Budget
Real Property Manager 1�00 0�00 (1.00) 0�00
Sr Economic Dev Specialist 1�00 0�00 0�00 1�00
Sr Fiscal Office Specialist - Frozen/Unfunded 1�00 0�00 (1.00) 0�00 Economic Development – General Fund Total 13.00 (1.00) (1.00) 11.00
Environmental Services Fund
Environmental Services Mgr 1�00 0�00 0�00 1�00
Recycling Specialist I 1�00 0�00 0�00 1�00
Recycling Specialist II 5.00 0�00 0�00 5.00
Sr Recycling Specialist 1�00 0�00 0�00 1�00
Environmental Services Fund Total 8.00 0.00 0.00 8.00
Economic Development – General Fund Total 13.00 (1.00) (1.00) 11.00
Economic Development – Non-General Fund Total 8.00 0.00 0.00 8.00
Engineering and Capital Projects – General Fund
Administrative Services Manager 1�00 0�00 0�00 1�00 Assoc Engineer 16.00 3�00 0�00 19.00
Assoc Land Surveyor 1�00 0�00 0�00 1�00
Director of Engineering 1�00 0�00 0�00 1�00
Engineering Tech II 1�00 (1.00) 0�00 0�00
Engineering Tech II - Frozen/Unfunded 1�00 (1.00) 0�00 0�00 Management Analyst II 0�00 1�00 0�00 1�00
Principal Civil Engineer 3�00 0�00 0�00 3�00
Principal Traffic Engineer 1�00 0�00 0�00 1�00
Public Works Insp II 7.00 0�00 0�00 7.00
Sr Administrative Secretary 1�00 0�00 0�00 1�00 Sr Building Inspector 0�00 1�00 0�00 1�00
Sr Civil Engineer 6.00 1�00 0�00 7.00
Sr Engineering Technician 3�00 (1.00) 0�00 2�00 Sr Fiscal Office Spec 0�00 1�00 0�00 1�00
Sr Management Analyst 1�00 0�00 0�00 1�00
Sr Public Works Insp 2�00 0�00 0�00 2�00
Stormwater Environmental Specialist II 2�00 0�00 0�00 2�00 Stormwater Compliance Inspector II 1�00 0�00 0�00 1�00 Stormwater Program Manager 1�00 0�00 0�00 1�00
Survey Technician II 1�00 0�00 0�00 1�00
Traffic Signal & Lighting Supervisor 1�00 0�00 0�00 1�00 Traffic Signal & Lighting Technician II 4�00 0�00 0�00 4�00 Engineering and Capital Projects – General Fund Total 55.00 4.00 0.00 59.00
City of Chula Vista
Proposed Budget FY 2023282
summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
Classification
FY 2022
Adopted
Budget
FY 2022
Midyear
Changes
FY 2023
Proposed
Changes
FY 2023
Proposed
Budget
Sewer Funds
Assoc Engineer 1�00 0�00 0�00 1�00
Engineering Tech II 2�00 0�00 0�00 2�00
Sr Civil Engineer 1�00 0�00 0�00 1�00
Sr Fiscal Office Specialist 1�00 0�00 0�00 1�00 Sewer Funds Total 5.00 0.00 0.00 5.00
Engineering and Capital Projects – General Fund Total 55.00 4.00 0.00 59.00
Engineering and Capital Projects – Non-General Fund Total 5.00 0.00 0.00 5.00
Finance – General Fund
Accountant 1�00 0�00 0�00 1�00
Accounting Assistant 5.00 0�00 0�00 5.00
Accounting Technician 4�00 1�00 0�00 5.00
Accounts Payable Supervisor 1�00 0�00 0�00 1�00 Associate Accountant 1�00 0�00 0�00 1�00
Asst Dir of Finance 1�00 0�00 0�00 1�00
Budget & Analysis Manager 1�00 0�00 0�00 1�00
Business License Rep 1�00 0�00 0�00 1�00
Director of Finance 1�00 0�00 0�00 1�00
Finance Manager 1�00 0�00 0�00 1�00
Fiscal & Management Analyst 3�00 1�00 0�00 4�00 Fiscal & Management Analyst - Frozen/Unfunded 1�00 (1.00) 0�00 0�00 Fiscal Debt Mgmt Analyst 1�00 0�00 0�00 1�00
Fiscal Office Specialist 1�00 0�00 0�00 1�00
Principal Accountant 0�00 1�00 0�00 1�00
Procurement Services Analyst 1�00 0�00 0�00 1�00 Procurement Specialist 1�00 0�00 0�00 1�00
Revenue Manager 1�00 0�00 0�00 1�00
Sr Accountant 2�00 (1.00) 0�00 1�00
Sr Management Analyst 2�00 1�00 0�00 3�00
Finance – General Fund Total 30.00 2.00 0.00 32.00
Sewer Funds
Management Analyst II 1�00 0�00 0�00 1�00
Sewer Funds Total 1.00 0.00 0.00 1.00
Finance – General Fund Total 30.00 2.00 0.00 32.00
Finance – Non-General Fund Total 1.00 0.00 0.00 1.00
Fire – General Fund
Deputy Fire Chief 1�00 0�00 0�00 1�00
EMS Inventory Specialist 1�00 0�00 0�00 1�00
Fire Battalion Chief - A (112 hr) 6.00 0�00 0�00 6.00 Fire Battalion Chief - C (80 hr) 1�00 0�00 0�00 1�00 City of Chula Vista
Proposed Budget FY 2023
summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
283
Classification
FY 2022
Adopted
Budget
FY 2022
Midyear
Changes
FY 2023
Proposed
Changes
FY 2023
Proposed
Budget
Fire Captain - A (112 hr) 36.00 0�00 0�00 36.00 Fire Captain - C (80 hr) 2�00 0�00 0�00 2�00
Fire Chief 1�00 0�00 0�00 1�00
Fire Division Chief 1�00 0�00 0�00 1�00
Fire Engineer - A (112 hr) 36.00 0�00 0�00 36.00 Fire Engineer - C (80 hr) 1�00 0�00 0�00 1�00
Fire Insp/Invest I 1�00 0�00 0�00 1�00
Fire Insp/Invest II 6.00 0�00 0�00 6.00
Fire Prev Eng/Invest 1�00 0�00 0�00 1�00
Fire Prevention Specialist - Frozen/Unfunded 1�00 0�00 0�00 1�00 Firefighter - A (112 Hr) 9.00 0�00 0�00 9.00
Firefighter/Paramedic - A (112 hr) 36.00 0�00 0�00 36.00 Principal Management Analyst 1�00 (1.00) 0�00 0�00 Public Safety Analyst 1�00 0�00 0�00 1�00
Sr Administrative Secretary 1�00 0�00 0�00 1�00 Sr Fire Insp/Invest 1�00 0�00 0�00 1�00
Sr Management Analyst 0�00 1�00 0�00 1�00
Sr Office Specialist 1�00 0�00 0�00 1�00
Training Programs Spec 1�00 0�00 0�00 1�00
Fire – General Fund Total 146.00 0.00 0.00 146.00
Advanced Life Support Fund
Deputy Fire Chief 1�00 0�00 0�00 1�00
EMS Educator 1�00 0�00 0�00 1�00
Multimedia Production Specialist 1�00 0�00 0�00 1�00 Principal Management Analyst 0�00 1�00 0�00 1�00 Sr Management Analyst 1�00 (1.00) 0�00 0�00
Advanced Life Support Fund Total 4.00 0.00 0.00 4.00
Grant Funds
Emergency Svcs Manager 1�00 0�00 0�00 1�00
GIS Specialist - Frozen/Unfunded 1�00 0�00 (1.00) 0�00 Grant Funds Total 2.00 0.00 (1.00) 1.00
Measure A Fund
Deputy Fire Chief 1�00 0�00 0�00 1�00
Fire Captain - C (80 hr) 2�00 0�00 0�00 2�00
Firefighter - A (112 hr) 27.00 0�00 0�00 27.00
Measure A Fund Total 30.00 0.00 0.00 30.00
City of Chula Vista
Proposed Budget FY 2023284
summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
Classification
FY 2022
Adopted
Budget
FY 2022
Midyear
Changes
FY 2023
Proposed
Changes
FY 2023
Proposed
Budget
Transport Enterprise Fund
Delivery Driver 1�00 0�00 0�00 1�00
Emergency Medical Tech (Non-Safety) 24�00 (1.00) 0�00 23�00 Fire Battalion Chief - A (112 hr) 3�00 0�00 0�00 3�00 Management Analyst II 0�00 1�00 0�00 1�00
Paramedic (Non-Safety) 24�00 11�00 0�00 35.00
Transport Enterprise Fund Total 52.00 11.00 0.00 63.00
Fire – General Fund Total 146.00 0.00 0.00 146.00
Fire – Non-General Fund Total 88.00 11.00 (1.00) 98.00
Human Resources – General Fund
Benefits Manager 1�00 0�00 0�00 1�00
Dir of Human Resources/Risk Management 1�00 0�00 0�00 1�00 Fiscal Office Specialist 0.50 0�00 0�00 0.50
Hr Analyst 2�00 0�00 0�00 2�00
Hr Technician 3�00 1�00 0�00 4�00
Human Resources Manager 2�00 0�00 0�00 2�00
Risk Management Specialist 0.50 0�00 0�00 0.50
Sr Fiscal Office Specialist 2�00 0�00 0�00 2�00 Sr Hr Analyst 5.00 1�00 0�00 6.00
Sr Risk Management Specialist 2�00 0�00 0�00 2�00 Human Resources – General Fund Total 19.00 2.00 0.00 21.00
Information Technology Srvcs – General Fund
Chief Info Security Officer 0�00 1�00 0�00 1�00 Director of Info Tech Srvcs 1�00 0�00 0�00 1�00 GIS Manager 1�00 0�00 0�00 1�00
GIS Specialist 2�00 0�00 0�00 2�00
Info Tech Support Specialist 1�00 0�00 0�00 1�00 Info Technology Technician 1�00 0�00 0�00 1�00
Info Technology Technician - Frozen/Unfunded 1�00 0�00 (1.00) 0�00 Information Technology Manager 1�00 0�00 0�00 1�00 Ops & Telecom Mgr 1�00 0�00 0�00 1�00
Sr Application Support Spec 1�00 0�00 0�00 1�00 Sr Info Tech Support Spec II/Sr Police Tech Spec 4�00 0�00 0�00 4�00 Sr Network Engineer 1�00 0�00 0�00 1�00
Sr Programmer Analyst 2�00 0�00 0�00 2�00
Sr Webmaster 0�00 0�00 1�00 1�00
Telecommunications Specialist - Frozen/Unfunded 1�00 0�00 (1.00) 0�00 Information Technology Srvcs – General Fund Total 18.00 1.00 (1.00) 18.00
Library – General Fund
City Librarian 1�00 0�00 0�00 1�00
Director Of Community Services 0.50 0�00 0�00 0.50 Librarian II 6.00 0�00 0�00 6.00
City of Chula Vista
Proposed Budget FY 2023
summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
285
Classification
FY 2022
Adopted
Budget
FY 2022
Midyear
Changes
FY 2023
Proposed
Changes
FY 2023
Proposed
Budget
Librarian III 1�00 1�00 0�00 2�00
Librarian III - Frozen/Unfunded 1�00 (1.00) 0�00 0�00 Library Associate 7.50 0�00 0�00 7.50
Management Analyst II 1�00 0�00 0�00 1�00
Principal Librarian 2�00 0�00 0�00 2�00
Sr Librarian 3�00 0�00 0�00 3�00
Library – General Fund Total 23.00 0.00 0.00 23.00
Parks And Recreation – General Fund
Director of Community Services 0.50 0�00 0�00 0.50 Administrative Secretary 1�00 0�00 0�00 1�00
Administrative Technician 1�00 0�00 0�00 1�00
Aquatic Supv II 2�00 0�00 0�00 2�00
Aquatic Supv III 1�00 0�00 0�00 1�00
Fiscal Office Specialist 1�00 0�00 0�00 1�00
Park Ranger Program Manager 1�00 0�00 0�00 1�00 Park Ranger Supervisor 1�00 0�00 0�00 1�00
Parks & Recreation Administrator 1�00 0�00 0�00 1�00 Parks Manager 1�00 0�00 0�00 1�00
Parks Maint Worker II 22�00 0�00 2�00 24�00
Parks Supervisor 4�00 0�00 0�00 4�00
Principal Recreation Manager 2�00 0�00 0�00 2�00 Recreation Supervisor III 8.00 0�00 0�00 8.00
Sr Management Analyst 0�00 0�00 1�00 1�00
Sr Park Ranger 1�00 0�00 0�00 1�00
Sr Parks Maint Worker 9.00 0�00 1�00 10�00
Parks And Recreation – General Fund Total 56.50 0.00 4.00 60.50
Police – General Fund
Automated Fingerprint Tech 2�00 (1.00) 0�00 1�00 Chief of Police 1�00 0�00 0�00 1�00
Civilian Background Investigtor 1�00 0�00 0�00 1�00 Community Service Officer 8.00 0�00 0�00 8.00
Crime Laboratory Manager 1�00 0�00 0�00 1�00
Forensics Specialist 2�00 0�00 0�00 2�00
Latent Print Examiner 2�00 0�00 0�00 2�00
Management Analyst I 1�00 0�00 0�00 1�00
Parking Enforcement Officer 1�00 0�00 0�00 1�00 Peace Officer 148.00 0�00 0�00 148.00
Peace Officer - Frozen/Unfunded 6.00 0�00 0�00 6.00 Police Admin Svcs Administrator 1�00 0�00 0�00 1�00 Police Agent 48.00 0�00 0�00 48.00
Police Captain 3�00 0�00 0�00 3�00
Police Dispatcher 21�00 0�00 0�00 21�00
Police Dispatcher Supervisor 5.00 0�00 0�00 5.00 Police Facility & Supply Coordinator 1�00 0�00 0�00 1�00 Police Lieutenant 10�00 0�00 0�00 10�00
City of Chula Vista
Proposed Budget FY 2023286
summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
Classification
FY 2022
Adopted
Budget
FY 2022
Midyear
Changes
FY 2023
Proposed
Changes
FY 2023
Proposed
Budget
Police Records Specialist 10.50 0.50 (1.00) 10�00 Police Records & Support Supervisor 2�00 0�00 0�00 2�00 Police Sergeant 25.00 0�00 0�00 25.00
Police Support Services Mgr 1�00 0�00 0�00 1�00 Police Technology Manager 1�00 0�00 0�00 1�00
Police Technology Specialist 1�00 0�00 0�00 1�00 Principal Management Analyst 1�00 0�00 0�00 1�00 Public Safety Analyst 1�00 0�00 0�00 1�00
Secretary 2�00 0�00 0�00 2�00
Sr Administrative Secretary 1�00 0�00 0�00 1�00 Sr Fiscal Office Specialist 1�00 0�00 0�00 1�00 Sr Latent Print Examiner 1�00 0�00 0�00 1�00
Sr Office Specialist 3�00 0�00 0�00 3�00
Sr Parking Enforcement Officer 1�00 0�00 0�00 1�00 Sr Prop & Evidence Specialist 2�00 0�00 0�00 2�00 Sr Public Safety Analyst 2�00 0�00 0�00 2�00
Sr Records Specialist 0�00 1�00 0�00 1�00
Supv Public Safety Analyst 1�00 0�00 0�00 1�00
Training Programs Spec 1�00 0�00 0�00 1�00
Police – General Fund Total 319.50 0.50 (1.00) 319.00
City Jail Fund
Detention Facility Manager 1�00 0�00 0�00 1�00
Detention Officer 0�00 12�00 0�00 12�00
Detention Supervisor 0�00 2�00 0�00 2�00
Police Services Officers 12�00 (12.00) 0�00 0�00 Police Services Officers Supervisor 2�00 (2.00) 0�00 0�00 City Jail Fund Total 15.00 0.00 0.00 15.00
Grant Funds
FA Analyst 1�00 0�00 (1.00) 0�00
FA Cyber Security Program Manager 1�00 0�00 0�00 1�00 FA Deputy Director LECC 3�00 0�00 0�00 3�00
FA Deputy Executive Director 1�00 0�00 0�00 1�00 FA Director of SD LECC 1�00 0�00 0�00 1�00
FA Finance Manager 1�00 0�00 0�00 1�00
FA Geospatial Intel Analyst 1�00 0�00 0�00 1�00 FA Graphic Designer/Webmaster 1�00 0�00 0�00 1�00 FA Intelligence Analyst 3�00 0�00 0�00 3�00
FA IVDC - LECC Exec Director 1�00 0�00 0�00 1�00 FA LECC IT Manager 1�00 0�00 0�00 1�00
FA Network Administrator II 4�00 0�00 (1.00) 3�00 FA Network Administrator III 1�00 0�00 0�00 1�00 FA Prog Asst Supervisor 1�00 0�00 0�00 1�00
FA Pub Prvt Part Exer Prg Mgr 1�00 0�00 0�00 1�00 FA RCFL Network Engineer 2�00 0�00 0�00 2�00
FA Sr Intelligence Analyst 8.00 0�00 0�00 8.00
City of Chula Vista
Proposed Budget FY 2023
summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
287
Classification
FY 2022
Adopted
Budget
FY 2022
Midyear
Changes
FY 2023
Proposed
Changes
FY 2023
Proposed
Budget
FA Sr Program Assistant 2�00 0�00 0�00 2�00
FA Sr Secretary 1�00 0�00 (1.00) 0�00
FA Supv Intelligence Analyst 3�00 0�00 0�00 3�00 Peace Officer 4�00 0�00 0�00 4�00
Police Comm Relations Spec 1�00 0�00 0�00 1�00
Police Sergeant 1�00 0�00 0�00 1�00
Grant Funds Total 44.00 0.00 (3.00) 41.00
Measure A Fund
Civilian Background Investigator 1�00 0�00 0�00 1�00 Community Services Officer 2�00 0�00 0�00 2�00
Digital Forensics Tech II 2�00 0�00 0�00 2�00
Forensics Specialist 0�00 1�00 0�00 1�00
Information Technology Tech 1�00 0�00 0�00 1�00 Peace Officer 24�00 0�00 0�00 24�00
Police Agent 8.00 0�00 0�00 8.00
Police Captain 0�00 1�00 0�00 1�00
Police Comm Systems Manager 1�00 0�00 0�00 1�00 Police Dispatcher 7.00 0�00 0�00 7.00
Police Lieutenant 1�00 0�00 0�00 1�00
Police Sergeant 7.00 0�00 0�00 7.00
Police Technology Specialist 1�00 0�00 0�00 1�00 Property & Evidence Specialist 0�00 3�00 0�00 3�00 Property & Evidence Supervisor 0�00 1�00 0�00 1�00 Public Information Specialist 1�00 0�00 0�00 1�00 Sr Police Records Specialist 0�00 3�00 0�00 3�00 Measure A Fund Total 56.00 9.00 0.00 65.00
Police – General Fund Total 319.50 0.50 (1.00) 319.00
Police – Non-General Fund Total 115.00 9.00 (3.00) 121.00
Public Works General Fund
Administrative Secretary 1�00 0�00 0�00 1�00
Asst Dir of Public Works 1�00 0�00 0�00 1�00
Building Project Manager 0�00 2�00 0�00 2�00
Building Services Manager 0�00 1�00 0�00 1�00
Building Services Supervisor 1�00 0�00 0�00 1�00 Carpenter 1�00 0�00 0�00 1�00
Construction & Repair Supervisor 1�00 0�00 0�00 1�00 Custodial Supervisor 1�00 0�00 0�00 1�00
Custodian 11�00 0�00 (3.00) 8.00
Director of Public Works 1�00 0�00 0�00 1�00
Electrician 2�00 0�00 0�00 2�00
Equipment Operator 3�00 0�00 0�00 3�00
Facilities Manager 1�00 0�00 0�00 1�00
HVAC Technician 2�00 0�00 0�00 2�00
City of Chula Vista
Proposed Budget FY 2023288
summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
Classification
FY 2022
Adopted
Budget
FY 2022
Midyear
Changes
FY 2023
Proposed
Changes
FY 2023
Proposed
Budget
Lead Custodian 4�00 0�00 0�00 4�00
Locksmith 1�00 0�00 0�00 1�00
Maintenance Worker II 10�00 0�00 0�00 10�00
Management Analyst II 1�00 1�00 0�00 2�00
Open Space Inspector 5.00 0�00 0�00 5.00
Open Space Manager 1�00 0�00 0�00 1�00
Plumber 1�00 0�00 0�00 1�00
Principal Management Analyst 1�00 0�00 0�00 1�00 Public Works Manager 2�00 0�00 0�00 2�00
Public Works Specialist 1�00 0�00 0�00 1�00
Public Works Superintendent 1�00 0�00 0�00 1�00 Public Works Supervisor 4�00 0�00 0�00 4�00
Pump Maintenance Supervisor 1�00 0�00 0�00 1�00 Pump Maintenance Technician 5.00 0�00 0�00 5.00 Secretary 1�00 0�00 0�00 1�00
Sr Electronics Technician 1�00 0�00 0�00 1�00
Sr Fiscal Office Specialist 2�00 0�00 0�00 2�00 Sr HVAC Technician 1�00 0�00 0�00 1�00
Sr Maintenance Worker 9.00 0�00 0�00 9.00
Sr Management Analyst 1�00 0�00 0�00 1�00
Sr Office Specialist 1�00 0�00 0�00 1�00
Sr Open Space Inspector 1�00 0�00 0�00 1�00
Tree Trimmer Supervisor 1�00 0�00 0�00 1�00
Public Works General Fund Total 82.00 4.00 (3.00) 83.00
Fleet Management Fund
Equipment Mechanic 4�00 1�00 1�00 6.00
Fire Apparatus Mechanic 2�00 0�00 (1.00) 1�00
Fleet Inventory Control Specialist 1�00 0�00 0�00 1�00 Fleet Manager 1�00 0�00 0�00 1�00
Sr Equipment Mechanic 1�00 0�00 0�00 1�00
Sr Management Analyst 1�00 0�00 0�00 1�00
Fleet Management Fund Total 10.00 1.00 0.00 11.00
Gas Tax Fund
Maintenance Worker II 1�00 0�00 0�00 1�00
Sr Maintenance Worker 1�00 0�00 0�00 1�00
Gas Tax Fund Total 2.00 0.00 0.00 2.00
City of Chula Vista
Proposed Budget FY 2023
summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
289
Classification
FY 2022
Adopted
Budget
FY 2022
Midyear
Changes
FY 2023
Proposed
Changes
FY 2023
Proposed
Budget
Sewer Funds
Equipment Operator 3�00 0 � 00 0 � 00 3 � 00
Maintenance Worker II 19.00 0 � 00 0 � 00 19.00
Public Works Specialist 1�00 0 � 00 0 � 00 1 � 00
Public Works Supervisor 4�00 0 � 00 0 � 00 4 � 00
Sr Maintenance Worker 15.00 0 � 00 0 � 00 15.00
Sewer Funds Total 42.00 0.00 0.00 42.00
Public Works – General Fund Total 82.00 4.00 (3.00) 83.00 Public Works – Non-General Fund Total 54.00 1.00 0.00 55.00 General Fund Subtotal 850.25 20.50 (3.00) 867.75
Non-General Fund Subtotal 337.00 23.00 (1.00) 359.00 Total Authorized Positions 1,187.25 43.50 (4.00) 1,226.75
APPENDIX
Fiscal Policies
Investment Policies
General Fund Reserve Policy
Pension Reserve Policy
Debt Administration
Accounting Systems and Budgetary Control
List of Acronyms
Glossary
FISCAL POLICIES
City of Chula Vista
Proposed Budget FY 2023294
Appendix → FISCAL POLICIES
Fiscal Policies
This section of the budget document reiterates the fiscal policies that were reviewed, acknowledged, or approved/ adopted by the City Council. These policies form the overall framework within which the operating budget was formulated. The fiscal policies, most of which are already codified in one form or another, are not considered new or controversial, but are summarized here to assist you to better understand the basis for the resource allocation decisions that were made.
General
1� The City’s financial assets will be managed in a sound and prudent manner in order to ensure the continued viability of the organization.
2� A comprehensive operating and capital budget for all City funds will be developed annually and presented to the City Council for approval. The purpose of the annual budget will be to:
a) Identify community needs for essential services.
b) Identify the programs and specific activities required to provide these essential services. c) Establish program policies and goals that define the nature and level of program services required. d) Identify alternatives for improving the delivery of program services. e) Identify the resources required to fund identified programs and activities, and enable accomplishment of program objectives.
f) Set standards to facilitate the measurement and evaluation of program performance. 3� The City’s annual operating budget will be balanced whereby planned expenditures do not exceed anticipated revenues.
4� Recurring revenues will fund recurring expenditures. One-time revenues will be used for capital, reserve augmentation, or other non-recurring expenditures.
5. Accounting systems will be maintained in accordance with Generally Accepted Accounting Principles.
6. Investment policy and practice will be in accordance with State statues that emphasize safety and liquidity over yield, including quarterly status reports to the City Council. (Council Policy)
7. City operations will be managed and budgets prepared with the goal of maintaining an available fund balance in the General Fund of no less than fifteen percent of the General Fund operating budget. (Council Policy)
8. General Fund fiscal status reports reflecting comparisons of actual and projected performance with budget allocations for both revenue and expenditures will be presented to the City Council on a quarterly basis. (City Charter)
Revenue
1� The City will endeavor to maintain a diversified and stable revenue base in order to minimize the impact to programs from short-term economic fluctuations.
2� Revenue projections will be maintained for the current year and four future fiscal years, and estimates will be based on a conservative, analytical, and objective process. 3� In order to maintain flexibility, except as required by law or funding source, the City will avoid earmarking any restricted revenues for specific purpose or program.
4� The City has established user fees to best ensure that those who use a proprietary service pay for that service in proportion to the benefits received. With few exceptions, such as those services provided for low-income residents, fees have been set to enable the City to recover the full cost of providing those services. (Citywide Cost Recovery Policy, Council Policy Number 159-03)
5. User fees will be reviewed and updated on an ongoing basis to ensure that program costs continue to be recovered and that the fees reflect changes in levels of service delivery. (Master Fee Schedule) City of Chula Vista
Proposed Budget FY 2023
Appendix → FISCAL POLICIES
295
6. The City will recover the cost of new facilities and infrastructure necessitated by new development consistent with State law and the City’s Growth Management Program. Development Impact Fees will be closely monitored and updated to ensure that they are maintained at a level adequate to recover costs. (GMOC Ordinance)
7. When considering new development alternatives, the City will attempt to determine the fiscal impact of proposed projects, annexations, etc. and ensure that mechanisms are put in place to provide funding for any projected negative impacts on City operations. (GMOC Ordinance)
Expenditures
1� Budgetary control will be exercised at the Department/category level, meaning that each department is authorized to spend up to the total amount appropriated for that department within the expenditure categories of Personnel Costs, Supplies & Services, Other Charges, Utilities, and Capital. Transfers of appropriations between expenditure categories of up to $15,000 may be approved by the City Manager. Transfers of appropriations between expenditure categories in excess of $15,000, between departments, and transfers from CIP projects require City Council approval. (City Charter & Council Policy)
2� Appropriations, other than for capital projects, remaining unspent at the end of any fiscal year will be canceled and returned to Available Fund Balance with the exception of any appropriations encumbered as the result of a valid purchase order or as approved for a specific project or purpose by the City Council or the City Manager.
Appropriations for capital projects will necessarily be carried over from year to year until the project is deemed to be complete� (Council Policy)
3� The City will establish and maintain equipment replacement and facility maintenance funds as deemed necessary to ensure that monies are set aside and available to fund ongoing replacement needs. 4� The City will attempt to compensate non-safety employees at rates above the middle of the labor market as measured by the median rate for similar jurisdictions. (Council Policy) Capital Improvement Program (CIP)
1� Major capital projects will be included in a CIP Budget reflecting a five-year period. The CIP budget will be updated annually and presented to City Council for approval. Resources will be formally appropriated (budgeted) for the various projects on an annual basis in accordance with the five-year plan.
City Debt Policy & Debt Management
1� The City will consider the use of debt financing primarily for capital improvement projects (CIP) when the project’s useful life will exceed the term of the financing and when resources are identified sufficient to fund the debt service requirements. Some exceptions to this CIP driven focus are the issuance of debt such as Pension Obligation Bonds, where the financial benefits are significantly greater than the costs and where the benefits are determined to be a financially prudent option; and short-term instruments such as tax and revenue anticipation notes, which are to be used for prudent cash management purposes. Bonded debt should not be issued for projects with minimal public benefit or support, or to finance normal operating expenses. (Council Policy) If a department has any project which is expected to use debt financing, the department director is responsible for expeditiously providing the Finance Department with reasonable cost estimates, including specific revenue accounts that will provide payment for the debt service. This will allow the Finance Department to do an analysis of the project’s potential impact on the City’s debt capacity and limitations� (Council Policy) 2� Debt capacity and affordability will be determined by conducting various analyses prior to the issuance of bonds.
The analysis of debt capacity should cover a broad range of factors including but limited to the following:
● Statutory or constitutional limitations affecting the amount that can be issued, such as legally authorized debt limits and tax or expenditure ceilings
● Other legal limitations, such as coverage requirements or additional bonds tests imposed by bond covenants City of Chula Vista
Proposed Budget FY 2023296
Appendix → FISCAL POLICIES
● Evaluation of trends relating to the government’s financial performance, such as revenues and expenditures, net revenues available after meeting operating requirements, reliability of revenues expected to pay debt service and unreserved fund balance levels
● Debt service as a percentage of total General Fund Revenues The City will attempt to limit the total amount of annual debt service payments payable by the General Fund to no more than 10% of estimated total General Fund revenues. Under State Law, general obligation bonds shall not exceed 15% of total assessed valuation within the City.
An analysis using current market rates and conservative projections showing compliance with the debt affordability limitations included in this Debt Policy shall be conducted before the issuance of any debt with a maturity longer than two years from date of issue.
Data showing direct and overlapping debt levels for the City of Chula Vista and surrounding agencies that affect the residents of the City shall be compiled for inclusion in the Comprehensive Annual Financial Report of the City� (Council Policy)
3� In order to maximize the financial options available to benefit the public, it is the policy of the City of Chula Vista to allow for the consideration of issuing all generally accepted types of debt, including, but not exclusive to the following:
● General Obligation (GO) Bonds: General Obligation Bonds are suitable for use in the construction or acquisition of improvements to real property that benefit the public at large. Examples of projects include libraries, parks, and public safety facilities. All GO bonds require a 2/3 vote in order to pass. ● Revenue Bonds: Revenue Bonds are limited-liability obligations tied to a specific enterprise revenue stream where the projects financed clearly benefit or relate to the enterprise. An example of projects that would be financed by a Revenue Bond would be improvements to the sewer system, which would be paid back with money raised from the property owner’s sewer bills. Generally, no voter approval is required to issue this type of obligation but must comply with proposition 218 regarding rate adjustments. ● Lease-Backed Debt/Certificates of Participation (COP): Issuance of COP debt is a commonly used form of debt that allows a City to finance projects where the debt service is secured via a lease or installment agreement and where the payments are budgeted in the annual budget appropriation by the City from the general fund� Lease-Backed debt does not constitute indebtedness under the state or the City’s constitutional debt limit and does not require voter approval.
● Special Assessment/Special District Debt: the City will consider requests from developers for the use of debt financing secured by property based assessments or special taxes in order to provide for necessary infrastructure for new development only under strict guidelines adopted by City Council, which may include minimum value-to-lien ratios and maximum tax burdens. Examples of this type of debt are Assessment Districts (AD) and Community Facilities Districts (CFD) or more commonly known as Mello-Roos Districts. In order to protect bondholders as well as the City’s credit rating, all Rate and Method of Apportionment (RMA) documents must include the provision that the maximum projected annual special tax revenues must equal 110% of the projected annual gross debt service on any bonds of the community facilities district. The City will also comply with all State guidelines regarding the issuance of special district or special assessment debt. For further information, refer to the City of Chula Vista Statement of Goals and Policies Regarding the Establishment of Community Facility Districts.
● Industrial Development Bonds – Industrial Development Bonds (IDBs) are tax-exempt securities which can fund manufacturing businesses or energy development projects which provides a public benefit. While the authorization to issue IDBs is provided by a state statute, the tax-exempt status of these bonds is derived from federal law (IRS Code Section 103(b) (2).
● Tax Allocation Bonds – Tax Allocation Bonds are special obligations that are secured by the allocation of tax increment revenues that were generated by increased property taxes in the designated redevelopment area.
Tax Allocation Bonds are not debt of the City. Due to changes in the law affecting California Redevelopment City of Chula Vista
Proposed Budget FY 2023
Appendix → FISCAL POLICIES
297
agencies with the passage of ABX1 26 as codified in the California Health and Safety Code, the City of Chula Vista Redevelopment Agency (RDA) was dissolved as of February 1, 2012, and its operations substantially eliminated but for the continuation of certain enforceable RDA obligations to be administered by the City of Chula Vista Successor Agency. The terms of ABX1 26 requires successor agencies perform all obligations with respect to enforceable debt obligations, which include Tax Allocation Bonds. ● Multi-Family Mortgage Revenue Bonds – The City Housing Authority is authorized to issue mortgage revenue bonds to finance the development, acquisition and rehabilitation of multi-family rental projects. The interest on the bonds can be exempt from Federal and State taxation. As a result, bonds provide below market financing for qualified rental projects. In addition, the bonds issued can qualify projects for allocations of Federal low-income housing tax credits, which can provide a significant portion of the funding necessary to develop affordable housing. For further information, refer to the Chula Vista Housing Authority – Multi-Family Administrative Bond Policies.
● HUD Section 108 Loan Guarantee Program – The U.S. Department of Housing and Urban Development (HUD) Section 108 Loan Guarantee Program allows cities to use their annual Community Development Block Grant (CDBG) entitlement grants to obtain federally guaranteed funds large enough to stimulate or pay for major community development and economic development projects. The program does not require a pledge of the City’s General Fund, only of future CDBG entitlements. By pledging future CDBG entitlement grants as security, the City can borrow at favorable interest rates because of HUD’s guarantee of repayment to investors. (Council Policy)
4� The City will strive to minimize borrowing costs by:
● Seeking the highest credit rating possible;
● Maintaining transparency and excellent communications with credit rating agencies regarding the City’s fiscal condition;
● Purchasing bond insurance or taking action to upgrade the City’s current credit rating (Council Policy)
5. The City will comply with Rule 15(c) 2-12 of the Securities Exchange Commission (SEC) and provide timely disclosure of relevant information on an annual basis as well as any material event notices as required. (Council Policy)
6. In addition to externally financed debt, the City utilizes inter-fund loans whenever possible to reduce borrowing costs or provide for shorter term loans. When interest is charged on internal loans, it is done at the same rate the City earns from its pooled investments.
Sewer Service Revenue Fund Reserve Policy
1� Working Capital and Rate Stabilization Reserve
Working Capital and Rate Stabilization reserves in the Sewer Service Revenue Fund will be restricted to maintaining operating the wastewater collection system and paying treatment charges to City of San Diego Metropolitan Wastewater (“Metro”). The reserve will be funded from revenues accumulated in the Sewer Service Revenue Fund. It is intended to accommodate any natural variability in revenues and expenditures, including potential disruptions of cash flows due to varied billing methodology, short term fluctuations and annual cycles. The reserve will also assist in addressing shortfalls which may occur due to unanticipated cost increases in labor or energy and other consumption based goods and services, such as wastewater treatment services provided by Metro. The reserves represent unrestricted resources available for appropriation by the City Council addressing unforeseen needs for sewer services.
The Working Capital and Rate Stabilization Reserves will assist the City in addressing the following items:
● Rate Stabilization – the reserves will allow the City the flexibility to “smooth” rates and phase increases in over multiple years, which is prudent given the potential variability in the City’s payments to Metro.
City of Chula Vista
Proposed Budget FY 2023298
Appendix → FISCAL POLICIES
● Revenue Collection Fluctuations – the reserves will be used to protect the City from natural fluctuations in revenue and expenditure cycles which is prudent given that the City bills customers at different points in time but incurs expenses continuously throughout the year.
● Rates of delinquencies – delays in collection of outstanding revenues. ● Payroll cycles – the timing of fixed cash requirement for payroll, as related to the timing of revenue cycles. ● Unanticipated expenses – expenses whose characteristics make accurate estimation difficult, such as increases in wastewater treatment services provided by the City of San Diego, energy costs, labor benefits and other consumption based goods and services.
The City shall maintain a Sewer Revenue reserve equivalent to 90 days of operating expenditures and a Rate Stabilization reserve equivalent to 90 days of operating expenditures for a minimum combined total of 180 days and a maximum reserve balance of 125% of the minimum balance.
If funds are appropriated from the Sewer Revenue Working Capital and Rate Stabilization Reserves, the funds should be replenished in the budget process during subsequent fiscal years to the minimum reserve balance. If the magnitude of the event caused the Sewer Revenue Working Capital and a Stabilization Reserves to be less than 30 days of operating and maintenance budget, the Finance Director shall provide the City Council with a plan to incrementally replenish the reserves to the 180 days minimum reserve balance. (Council Policy) 2� Emergency Reserve
The Sewer Service Revenue Fund Emergency Reserve is necessary to secure funding for insurance deductibles, unforeseen liabilities/litigation and settlement costs related to the City’s wastewater system.
The City shall maintain a minimum Sewer Service Revenue Fund Emergency Reserve target level of 5% of the operating and maintenance budget and a maximum reserve balance of 125% of the minimum balance. If the funds are appropriated from the Sewer Revenue Emergency Reserves due to unanticipated needs, the Finance Director shall provide the City Council with a plan to incrementally replenish the reserves to the minimum reserve balance� (Council Policy)
3� Vehicle Replacement Reserve
The Sewer Service Revenue Fund Vehicle Replacement Reserves represents monies set aside to fund the replacement of aging vehicles. The allocation is funded from revenues accumulated in the Sewer Service Revenue Fund�
The City shall maintain a minimum Sewer Services Fund Vehicle Replacement Reserve target of 2% of the operating and maintenance budget. This reserve will ensure that vehicles utilized for sewer operations are replaced as scheduled and available to deploy as needed.
To achieve a minimum impact to cost of services and rates, funds will be included in the proposed budget on an annual basis as identified in the City’s Vehicle Replacement schedule. The cost of replacing all vehicles will be averaged over the lifespan of the existing fleet. This will generate a more normalized cost of services by evenly distributing revenue requirements on a year-to year-basis offsetting temporary cash flow deficiencies and avoid significant increases in rate charges to customers in the years the replacement cost are incurred. (Council Policy)
INVESTMENT
POLICIES
City of Chula Vista
Proposed Budget FY 2023302
Appendix → INVESTMENT POLICIES
Investment Policies
1.0 Purpose
This “Investment Policy and Guidelines” (the “Investment Policy”) Policy is intended to provide guidelines for the prudent investment of the City of Chula Vista’s (the “City”) cash balances, and outline policies to assist in maximizing the efficiency of the City’s cash management system, while meeting the daily cash flow demands of the City.
2.0 Policy
The investment practices and policies of the City of Chula Vista are based upon state law and prudent money management�
3.0 Scope
This Investment Policy applies to all financial assets of the City of Chula Vista, as indicated in 3.1 below. These funds are accounted for in the City’s Comprehensive Annual Financial Report.
3.1 Funds
The Director of Finance/Treasurer is responsible for investing the unexpended cash in the City Treasury for all funds, except for the employee’s retirement funds, which are administered separately, and those funds which are managed separately by trustees appointed under indenture agreements. The Director of Finance/Treasurer will strive to maintain the level of investment of this cash as close as possible to 100%. These funds are described in the City’s annual financial report and include:
■ General Fund
■ Special Revenue Funds
■ Capital Project Funds
■ Enterprise Funds
■ Trust and Agency Funds
■ Any new fund created by the legislative body, unless specifically exempted This Investment Policy applies to all transactions involving the financial assets and related activity of the foregoing funds�
Bond proceeds shall be invested in the investments permitted by the applicable bond documents. If the bond documents are silent as to the permitted investments, the bond proceeds will be invested in the securities permitted by this Policy. Notwithstanding the other provisions of this Policy, the percentage limitations listed elsewhere in this Policy do not apply to bond proceeds�
4.0 Prudence
The standard of prudence to be used by the Director of Finance/Treasurer shall be the “prudent investor standard”.
This shall be applied in the context of managing an overall portfolio. The “prudent investor standard” is applied to local agencies, pursuant to California Government Code Section 53600.3 which provides, in pertinent part:
“… all governing bodies of local agencies or persons authorized to make investment decisions on behalf of those local agencies investing public funds pursuant to this chapter are trustees and therefore fiduciaries subject to the prudent investor standard. When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency…”
4.1 Personal Responsibility
The Director of Finance/Treasurer, Assistant Director of Finance, Treasury Manager and Finance Manager as investment officers acting in accordance with written procedures and the Investment Policy and exercising due diligence, shall be relieved of personal responsibility for an individual security’s credit risk or market price changes, City of Chula Vista
Proposed Budget FY 2023
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303
provided deviations from expectations are reported to the City Council in a timely fashion and appropriate action is taken to control adverse developments.
5.0 Objective
Consistent with this aim, investments are made under the terms and conditions of California Government Code Section 53600, et seq. Criteria for selecting investments and the absolute order of priority are:
5.1 Safety
Safety of principal is the foremost objective of the investment program. Investments of the City of Chula Vista shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. To attain this objective, diversification is required in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio�
5.2 Liquidity
The City of Chula Vista’s investment portfolio will remain sufficiently liquid to enable the City to meet all operating requirements which might be reasonably anticipated and to maintain compliance with any indenture agreement, as applicable. Liquidity is essential to the safety of principal.
5.3 Return on Investments
The City of Chula Vista’s investment portfolio shall be designed with the objective of attaining a market-average rate of return throughout budgetary and economic cycles (market interest rates), within the City’s Investment Policy’s risk parameters and the City’s cash flow needs. See also Section 16.0.
6.0 Delegation of Authority
The City Council delegates responsibility for the investment program to the Director of Finance/Treasurer for a period of one year. Subject to review, the City Council may renew the delegation of authority each year. The Director of Finance/Treasurer shall be responsible for all transactions undertaken and shall establish a system of controls and written procedures to regulate the activities of subordinate officials. The responsibility for the day-to-day investment of City funds will be delegated to the Assistant Director of Finance or their designee. The Director of Finance/ Treasurer may delegate day-to-day investment decision making and execution authority to an investment advisor.
The advisor shall follow the Investment Policy and such other written instructions as are provided.
7.0 Ethics and Conflicts of Interest
In addition to state and local statutes relating to conflicts of interest, all persons involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officers, including investment advisors, are required to file annual disclosure statements as required for “public officials who manage public investments” [as defined and required by the Political Reform Act and related regulations, including Government Code Sections 81000, et seq., and the rules, regulations and guidelines promulgated by California’s Fair Political Practices Commission (FPPC)].
8.0 Authorized Financial Dealers and Institutions
For any transactions executed by the City, the City’s Director of Finance/Treasurer will maintain a list of the financial institutions and brokers/dealers authorized to provide investment and depository services and will perform an annual review of their financial condition. The City will utilize Moody’s Securities or other such services to determine financially sound institutions with which to do business. The City shall annually send a copy of the current Investment Policy to all financial institutions and brokers/dealers approved to do business with the City.
As far as possible, all money belonging to, or in the custody of, a local agency, including money paid to the City’s Director of Finance/Treasurer or other official to pay the principal, interest, or penalties of bonds, shall be deposited for safekeeping in state or national banks, savings associations, federal associations, credit unions, or federally insured industrial loan companies in this state selected by the City’s Director of Finance/Treasurer; or may be invested in the investments set forth in Section 9.0. To be eligible to receive local agency money, a bank, savings association, federal association, or federally insured industrial loan company shall have received an overall rating of not less than City of Chula Vista
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“satisfactory” in its most recent evaluation by the appropriate federal financial supervisory agency of its record of meeting the credit needs of California’s communities, including low- and moderate-income neighborhoods.
To provide for the optimum yield in the investment of City funds, the City’s investment procedures shall encourage competitive bidding on transactions. Any transactions not executed directly with the issuer shall be made with approved brokers/dealers. In order to be approved by the City, the broker/dealer must meet the following criteria: (i) the broker/dealer must be a “primary” dealer or regional broker/dealer that qualifies under Securities and Exchange Commission Rule 15C3-1 (Uniform Net Capital Rule); (ii) the broker/dealer must be experienced in institutional trading practices and familiar with the California Government Code as related to investments appropriate for the City; and (iii) all other applicable criteria, as may be established in the investment procedures. All brokers/dealers and financial institutions who desire to become qualified bidders for investment transactions must submit documents relative to eligibility including U4 form for the broker, proof of Financial Industry Regulatory Authority (FINRA) certification and a certification of having read and understood the City’s Investment Policy and agreeing to comply with the Investment Policy. The City’s Director of Finance/Treasurer shall determine if they are adequately capitalized (i.e. minimum capital requirements of $10,000,000 and five years of operation).
If the City has an investment advisor, the investment advisor may use its own list of authorized issuers and broker/ dealers to conduct transactions on behalf of the City�
9.0 Authorized & Suitable Investments
The City is authorized by California Government Code Section 53600, et. seq., to invest in specific types of securities.
Where this section specifies a percentage limitation for a particular security type, that percentage is applicable only on the date of purchase� Credit criteria listed in this section refers to the credit rating at the time the security is purchased. If an investment’s credit rating falls below the minimum rating required at the time of purchase, the Director of Finance/Treasurer will perform a timely review and decide whether to sell or hold the investment.
Investments not specifically listed below are deemed inappropriate and prohibited:
A. BANKERS’ ACCEPTANCES. A maximum of 40% of the portfolio may be invested in bankers’ acceptances. The maximum maturity is 180 days. No more than 30% of the agency’s moneys may be invested in the bankers’ acceptances of any one commercial bank. See Government Code Section 53601(g).
B� NEGOTIABLE CERTIFICATES OF DEPOSIT. A maximum of 30% of the portfolio may be invested in negotiable certificates of deposit (NCD’s). The maximum maturity of a NCD issue shall be 5 years. These are issued by commercial banks and thrift institutions against funds deposited for specified periods of time and earn specified or variable rates of interest. Negotiable certificates of deposit (NCD’s) differ from other certificates of deposit by their liquidity. NCD’s are traded actively in secondary markets. See Government Code Section 53601(i).
C� COMMERCIAL PAPER. Per Government Code Section 53601(h), a maximum of 25% of the portfolio may be invested in commercial paper. No more than 10% of the outstanding commercial paper of any single issuer may be purchased. The maximum maturity is 270 days. Commercial paper of prime quality of the highest ranking or of the highest letter and number rating as provided for by a NRSRO. The entity that issues the commercial paper shall meet all of the following conditions in either paragraph (1) or paragraph (2):
a) The entity meets the following criteria:
i� Is organized and operating in the United States as a general corporation. ii� Has total assets in excess of five hundred million dollars ($500,000,000). iii� Has debt other than commercial paper, if any, that is rated in a rating category of “A” or higher, or the equivalent, by a NRSRO.
b) The entity meets the following criteria:
i� Is organized within the United States as a special purpose corporation, trust, or limited liability company. ii� Has program wide credit enhancements including, but not limited to, over collateralization, letters of credit, or surety bond�
iii� Has commercial paper that is rated in a rating category of “A-1” or higher, or the equivalent, by a NRSRO.
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D. BONDS ISSUED BY THE CITY OR ANY LOCAL AGENCY WITHIN THE STATE OF CALIFORNIA. There is no limit on the percentage of the portfolio that can be invested in this category. See Government Code Section 53601(a) and 53601(e).
E� OBLIGATIONS OF THE UNITED STATES TREASURY. United States Treasury Notes, bonds, bills or certificates of indebtedness, or those for which the faith and credit of the United States are pledged for the payment of principal and interest. There is no limit on the percentage of the portfolio that can be invested in this category.
See Government Code Section 53601(b).
F� FEDERAL AGENCIES. Federal agency or United States government-sponsored enterprise obligations, participations, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government-sponsored enterprises. There is no limit on the percentage of the portfolio that can be invested in this category. See Government Code Section 53601(f).
G� REPURCHASE AGREEMENT, maximum term 1 year. Investments in repurchase agreements may be made, on any investment authorized in this section, when the term of the agreement does not exceed 1 year. A Master Repurchase Agreement must be signed with the bank or broker/dealer who is selling the securities to the City.
There is no limit on the percentage of the portfolio that can be invested in this category. See Government Code Section 53601(j).
H. REVERSE-REPURCHASE AGREEMENTS (Requires Council approval for each transaction). Per Government Code Section 53601(j), reverse repurchase agreements or securities lending agreements may be utilized only when all of the following conditions are met:
a) The security to be sold on reverse repurchase agreement or securities lending agreement has been owned and fully paid for by the local agency for a minimum of 30 days prior to sale� b) The total of all reverse repurchase agreements and securities lending agreements on investments owned by the local agency does not exceed 20% of the base value of the portfolio. c) The agreement does not exceed a term of 92 days, unless the agreement includes a written codicil guaranteeing a minimum earning or spread for the entire period between the sale of a security using a reverse repurchase agreement or securities lending agreement and the final maturity date of the same security. d) Funds obtained or funds within the pool of an equivalent amount to that obtained from selling a security to a counter party by way of a reverse repurchase agreement or securities lending agreement, shall not be used to purchase another security with a maturity longer than 92 days from the initial settlement date of the reverse repurchase agreement or securities lending agreement, unless the reverse repurchase agreement or securities lending agreement includes a written codicil guaranteeing a minimum earning or spread for the entire period between the sale of a security using a reverse repurchase agreement or securities lending agreement and the final maturity date of the same security.
e) Investments in reverse repurchase agreements, securities lending agreements, or similar investments in which the local agency sells securities prior to purchase with a simultaneous agreement to repurchase the security shall only be made with primary dealers of the Federal Reserve Bank of New York or with a nationally or state-chartered bank that has or has had a significant banking relationship with a local agency. f) For purposes of this policy, “significant banking relationship” means any of the following activities of a bank:
i� Involvement in the creation, sale, purchase, or retirement of a local agency’s bonds, warrants, notes, or other evidence of indebtedness.
ii� Financing of a local agency’s activities.
iii� Acceptance of a local agency’s securities or funds as deposits.
I. MEDIUM-TERM CORPORATE NOTES. A maximum of 30% of the portfolio may be invested in medium-term corporate notes, with a maximum remaining maturity of five years or less. Notes eligible for investment shall be rated in a rating category of “A,” its equivalent or better by a NRSRO. See Government Code Section 53601(k). No more than 10% of the City’s total investment assets may be invested in the commercial paper and the medium- term notes of any single issuer�
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J� NON-NEGOTIABLE CERTIFICATES OF DEPOSIT. The maximum maturity is 5 years. Certificates of deposit are required to be collateralized as specified under Government Code Section 53630 et seq. The City, at its discretion, may waive the collateralization requirements for any portion that is covered by Federal Deposit Insurance Corporation (FDIC) insurance. There is no limit on the percentage of the portfolio that can be invested in this category�
K. OBLIGATIONS OF THE STATE OF CALIFORNIA. Including bonds payable solely out of revenues from a revenue producing property owned, controlled or operated by the state, or by a department, board, agency or authority of the state. The maximum maturity is 5 years. There is no limit on the percentage of the portfolio that can be invested in this category. See Government Code Section 53601(d).
L� OBLIGATIONS OF THE OTHER 49 STATES. Including bonds payable solely out of revenues from a revenue producing property owned, controlled or operated by any of these states, or by a department, board, agency or authority of the state. The maximum maturity is 5 years. There is no limit on the percentage of the portfolio that can be invested in this category. See Government Code Section 53601(d).
M. MONEY MARKET FUNDS. A maximum of 20% of the portfolio may be invested in money market funds. No more than 10% of the agency’s funds may be invested in shares of beneficial interest of any one mutual fund. Local agencies may invest in “shares of beneficial interest” issued by diversified management companies which invest in the securities and obligations as authorized by California Government Code Section 53601, subdivisions (a) to (k), inclusive, and subdivisions (m) to (q), inclusive. They must have the highest rating from two NRSRO’s or have retained an investment advisor registered or exempt from registration with the Securities and Exchange Commission with not less than five years of experience managing money market mutual funds and with assets under management in excess of $500,000,000. The purchase price of the shares may not include commission.
See Government Code Section 53601(l).
N. San Diego County Treasurer’s Pooled Money Fund. Also known as the San Diego County Investment Pool, the pool is a local government money fund created to invest the assets of the County of San Diego and other public agencies located within the County. The three primary objectives of the County Pool are to safeguard principal; to meet liquidity needs of Pool participants; and to achieve an investment return on the funds within the guidelines of prudent risk management. Investment in the County Pool is highly liquid and the City may invest with no portfolio percentage limit. See Government Code Section 27133.
O. THE LOCAL AGENCY INVESTMENT FUND (LAIF). LAIF is a special fund of the California State Treasury through which any local government may pool investments. The City may invest up to $75 million in this fund. Investments in LAIF are highly liquid and may be converted to cash within 24 hours. See Government Code Section 16429.1.
P� SHARES OF BENEFICIAL INTEREST ISSUED BY A JOINT POWERS AUTHORITY (Local Government Investment Pools [LGIP]). Per Government Code Section 53601(p), there is no limit on the percentage of the portfolio that can be invested in this category. LGIP’s organized pursuant to Government Code Section 6509.7 that invests in the securities and obligations authorized in subdivisions (a) to (q) of California Government Code Section 53601, inclusive. Each share will represent an equal proportional interest in the underlying pool of securities owned by the joint powers authority. To be eligible under this section the joint powers authority issuing the shares will have retained an investment adviser that meets all of the following criteria:
● The adviser is registered or exempt from registration with the Securities and Exchange Commission. ● The adviser has not less than five years of experience investing in the securities and obligations authorized in subdivisions (a) to (q) Government Code Section 53601, inclusive. ● The adviser has assets under management in excess of five hundred million dollars ($500,000,000).
Q. ASSET BACKED SECURITIES (ABS). A maximum of 20% of the portfolio may be invested in ABS. The maximum maturity is five years. Securities eligible for investment under this subdivision shall be rated in a rating category of “AA” or its equivalent or better by an NRSRO. ABS constitutes a mortgage pass-through security, collateralized mortgage obligation, mortgage-backed or other pay-through bond, equipment lease-backed certificate, consumer receivable pass-through certificate, or consumer receivable-backed bond. See Government Code Section 53601(o).
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R. SUPRANATIONALS. A maximum of 30% of the portfolio may be invested in supranationals. The maximum maturity is five years. Securities eligible for purchase under this subdivision shall be United States dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed by the International Bank for Reconstruction and Development, International Finance Corporation, or Inter-American Development Bank that are eligible for purchase and sale within the United States. Investments under this subdivision shall be rated in a rating category of “AA,” its equivalent or better by an NRSRO. See Government Code Section 53601(q).
S� PLACEMENT SERVICE DEPOSITS. A maximum of 30% of the portfolio may be invested in placement service deposits. The maximum maturity is 5 years. Deposits placed through a deposit placement service shall meet the requirements under Government Code Section 53601.8 and 53635.8. The full amount of the principal and the interest that may be accrued during the maximum term of each certificate of deposit shall at all times be insured by federal deposit insurance�
T� COLLATERALIZED BANK DEPOSITS. Notes, bonds, or other obligations that are at all times secured by a valid first priority security interest in securities of the types listed by California Government Code Section 53651 as eligible securities for the purpose of securing local agency deposits having a market value at least equal to that required by California Government Code Section 53652 for the purpose of securing local agency deposits. The securities serving as collateral shall be placed by delivery or book entry into the custody of a trust company or the trust department of a bank that is not affiliated with the issuer of the secured obligation. The maximum maturity is 5 years. There is no limit on the percentage of the portfolio that can be invested in this category. See Government Code Section 53601(n) and 53630 et seq.
9.1 Investment Pools
The City’s Director of Finance/Treasurer or designee shall be required to investigate all local government investment pools and money market mutual funds prior to investing and performing at least a quarterly review thereafter while the City is invested in the pool or the money market fund. LAIF is authorized under provisions in Section 16429.1 of the California Government Code as an allowable investment for local agencies even though some of the individual investments of the pool are not allowed as a direct investment by a local agency.
10.0 Portfolio Adjustments
Should any investment listed in section 9.0 exceed a percentage-of-portfolio limitation due to an incident such as fluctuation in portfolio size, the affected securities may be held to maturity to avoid losses. When no loss is indicated, the Director of Finance/Treasurer shall consider reconstructing the portfolio basing his or her decision on the expected length of time the portfolio will be unbalanced. If this occurs, the City Council shall be notified.
11.0 Collateralization
Under provisions of the California Government Code, California banks, and savings and loan associations are required to secure the City’s deposits by pledging letters of credit issued by the Federal Home Loan Bank of San Francisco with a value of 105% of the principal and accrued interest, government securities with a value of 110% of principal and accrued interest or first trust deed mortgage notes having a value of 150% of the City’s total deposits. Collateral will be handled as required by the California Government Code. The Director of Finance/Treasurer, at his or her discretion, may waive the collateral requirement for deposits that are fully insured up to $250,000 by the Federal Deposit Insurance Corporation.
The market value of securities that underlay a repurchase agreement shall be valued at 102% or greater of the funds borrowed against those securities and the value shall be adjusted no less than quarterly. Since the market value of the underlying securities is subject to daily market fluctuations, the investments in repurchase agreements shall be in compliance if the value of the underlying securities is brought back up to 102% no later than the next business day.
Collateral will always be held by an independent third party. A clearly marked evidence of ownership (safekeeping receipt) must be supplied to the City and retained. The right of collateral substitution is granted.
12.0 Safekeeping and Custody
All City investments shall identify the City of Chula Vista as the registered owner, and all interest and principal payments and withdrawals shall indicate the City of Chula Vista as the payee. All securities shall be safe kept with the City itself or with a qualified financial institution, contracted by the City as a third party. All agreements and City of Chula Vista
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statements will be subject to review annually by external auditors in conjunction with their audit. In the event that the City has a financial institution hold the securities, a separate custodial agreement shall be required. All deliverable securities shall be acquired by the safekeeping institution on a “Delivery-Vs-Payment” (DVP) basis. For Repurchase Agreements, the purchase may be delivered by book entry, physical delivery or by third-party custodial agreement consistent with the Government Code. The transfer of securities to the counter party bank’s customer book entry account may be used for book entry delivery.
13.0 Diversification
The City’s investment portfolio will be diversified to avoid incurring unreasonable and avoidable risks associated with concentrating investments in specific security types, maturity segment, or in individual financial institutions.
No more than 5% of the investment portfolio shall be in securities of any one issuer except for U.S. Treasuries, U.S.
Government Agency issues, and investment pools such as LAIF, the San Diego County Pool, money market funds, and local government investment pools (LGIP’s).
A. Credit risk, defined as the risk of loss due to failure of the insurer of a security, shall be mitigated by investing in those securities with an “A” or above rating and approved in the Investment Policy and by diversifying the investment portfolio so that the failure of any one issuer would not unduly harm the City’s cash flow.
B� Market risk, defined as the risk of market value fluctuations due to overall changes in the general level of interest rates, shall be mitigated by implementing a long-term investment strategy. It is explicitly recognized herein, however, that in a diversified portfolio, occasional measured losses are inevitable and must be considered within the context of overall investment return. The City’s investment portfolio will remain sufficiently liquid to enable the City to meet all operating requirements which might be reasonably anticipated.
14.0 Maximum Maturities
To the extent possible, the City will attempt to match its investments with anticipated cash flow requirements.
The City will not directly invest in securities maturing more than five (5) years from the date of purchase, unless, the legislative body has granted express authority to make that investment either specifically, or as a part of an investment program approved by the City Council at least three (3) months prior to the investment.
15.0 Internal Control
The Director of Finance/Treasurer shall establish a system of internal controls designed to prevent loss of public funds due to fraud, employee error, or misrepresentation by third parties. No investment personnel, including an investment advisor, may engage in an investment transaction except as provided for under the terms of this Investment Policy and the procedure established by the Director of Finance/Treasurer.
The external auditors shall annually review the investments with respect to the Investment Policy. This review will provide internal control by assuring compliance with policies and procedures for the investments that are selected for testing. Additionally, account reconciliation and verification of general ledger balances relating to the purchasing or maturing of investments and allocation of investments to fund balances shall be performed by the Finance Department and approved by the Director of Finance/Treasurer. To provide further protection of City funds, written procedures prohibit the wiring of any City funds without the authorization of at least two of the following six designated City staff:
1� Director of Finance/Treasurer
2� Assistant Director of Finance
3� Treasury Manager
4� Finance Manager
5. Revenue Manager
6. Budget and Analysis Manager
16.0 Performance Standards
The investment portfolio shall be managed to attain a market-average rate of return throughout budgetary and economic cycles, taking into account the City’s investment risk constraints and cash flow. Investment return becomes a consideration only after the basic requirements of investment safety and liquidity have been met. In evaluating the City of Chula Vista
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performance of the City’s portfolio in complying with this policy, the City shall establish an appropriate performance benchmark and compare the return of its portfolio to the return of the benchmark�
17.0 Reporting
The Director of Finance/Treasurer shall submit a quarterly investment report to the City Council and City Manager following the end of each quarter. This report will include the following elements:
■ Type of investment
■ Institutional issuer
■ Purchase date
■ Date of maturity
■ Amount of deposit or cost of the investment
■ Face value of the investment
■ Current market value of securities and source of valuation ■ Rate of interest
■ Interest earnings
■ Statement relating the report to its compliance with the Statement of Investment Policy or the manner in which the portfolio is not in compliance
■ Statement on availability of funds to meet the next six month’s obligations ■ Monthly and year-to-date budget amounts for interest income ■ Percentage of portfolio by investment type
■ Days to maturity for all investments
■ Comparative report on interest yields
■ Monthly transactions
■ Compare portfolio total return to market benchmark total return In addition, a commentary on capital markets and economic conditions may be included with the report.
18.0 Investment Policy Review and Adoption
This Investment Policy shall be reviewed at least annually by the Director of Finance/Treasurer to ensure its consistency with the overall objective of preservation of principal, liquidity, and return, and its relevance to current law and financial and economic trends. Each fiscal year, the Finance Director shall provide a copy of the City’s current Investment Policy and Guidelines to the City Council. By virtue of a resolution of the City Council of the City of Chula Vista, the Council shall acknowledge the receipt of the Policy for the respective fiscal year.
Council Policy 220-01, Last updated March 1, 2022 via Council Resolution 2022-052
GENERAL FUND
RESERVE POLICY
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General Fund Reserve Policy
The City Council specifically amended this policy on November 3, 2020 with the adoption of Pension & Other Post- Employment Benefits (OPEB) Reserve Fund Policy No. 220-09, which provides, in relevant part, that:
1� Allocations for the Pension Reserve Fund (“PRF”) will only occur after the full funding of the 15% General Fund Operating Reserves; and
2� Upon meeting the 15% General Fund Operating Reserves, 75% of all future surplus funds will be transferred to the PRF, and the remaining 25% will be allocated to the Economic Contingency Reserves and Catastrophic Event Reserves in accordance with this Policy; and
3� In the event all three General fund reserve accounts are fully funded at the stated policy percentage, 100% of surplus funds will be transferred to the PRF until it reaches 15% of General Fund Expenses (excluding Measure A & P , identical dollar amount to the General Fund Operating Reserves).
The City Council amended this policy on November 5, 2009 with the acknowledgement that the reserve level established by this policy is a long-term goal�
Purpose:
Public entities purposely accumulate and then maintain adequate reserves to help ensure both financial stability and the continued ability to provide core services in difficult times. Sufficient reserves create financial stability, improve credit quality and allow the public entity to better weather downturns in the economy and the impacts of negative events, both major and minor. Properly funded reserves allow for the continued maintenance of property, the replenishment of vehicles and equipment, and payment of expenses beyond the amount of the funds available for a single fiscal year.
Background:
The General Fund Reserve policy is established to ensure that the City’s finances are managed in a manner which will (1) continue to provide for the delivery of quality services, (2) maintain and enhance service delivery as the community grows in accordance with the General Plan, (3) minimize or eliminate the need to raise taxes and fees because of temporary revenue shortfalls, and (4) establish the reserves necessary to meet known and unknown future obligations and ability to respond to unexpected opportunities.
Fiscal stability is an important factor in operating a City. Establishing certain financial reserves would protect the City against unexpected interruptions in revenues, vulnerability to Federal or State actions, adverse economic conditions, unpredictable one-time costs, and exposure to natural disasters and emergencies.
There are additional benefits to establishing a minimum General Fund reserve. Credit rating agencies carefully monitor levels of reserves in a government’s General Fund to evaluate a government’s continued creditworthiness.
A higher credit rating results in savings to the taxpayer when the City issues debt or participates in short-term borrowing. Finally, reserve levels are a crucial consideration in long-term financial planning.
The Government Finance Officers Association (GFOA), an international organization that promotes the professional financial management of governments for the public interest, recommends maintaining a minimum unreserved fund balance (reserves) in the General Fund of no less than 5% to 15% of general fund operating revenues, or no less than one to two months of regular general fund operating expenditures. A government’s particular situation may require levels of unreserved fund balance in the general fund significantly in excess of these recommended minimum levels. Cities with higher reserve levels are better positioned to protect public services during economic downturns.
GFOA recommends that in establishing a policy governing the level of unreserved fund balance in the general fund, a government should consider a variety of factors, including:
■ The predictability of its revenues and the volatility of its expenditures (i.e. higher levels of unreserved fund balance may be needed if significant revenue sources are subject to unpredictable fluctuations or if operating expenditures are highly volatile.)
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■ The availability of resources in other funds as well as the potential drain upon general fund resources from other funds (i.e., the availability of resources in other funds may reduce the amount of reserves needed in the general fund, just as deficits in other funds may require that a higher level of reserves be maintained in the general fund). ■ Liquidity (i.e., a disparity between when financial resources actually become available to make payments and the average maturity of related liabilities may require that a higher level of resources be maintained). ■ Designations (i.e., governments may wish to maintain higher levels of unreserved fund balance to compensate for any portion of unreserved fund balance already designated for a specific purpose).
Policy:
This Policy establishes three (3) distinct General Fund Reserves:
1� General Fund Operating Reserves – minimum 15% total General Fund operating expenditures 2� Economic Contingency Reserves – minimum 5% total General Fund operating expenditures 3� Catastrophic Event Reserves – 3% total General Fund operating expenditures The total recommended minimum reserve level for the three categories combined is 23% of total General Fund operating expenditures.
General Fund Operating Reserves
The General Fund Operating Reserves represent unrestricted resources available for appropriations by the City Council to address extraordinary needs of an emergency nature.
The City shall maintain General Fund Operating Reserve levels of no less than 15% of the annual operating budget.
This level of reserves represents approximately 1.8 months of General Fund operating expenditures. The reserves may be used to provide temporary financing for unanticipated extraordinary needs of an emergency nature, such as major storm drain repairs, litigation or settlement costs or an unexpected liability created by Federal or State legislative action.
If funds are appropriated (spent) from the operating reserves due to unanticipated needs, the funds should be replenished in the budget process during the subsequent fiscal year to maintain the minimum reserve balance. If the magnitude of the event caused the General Fund Operating Reserves to be deeply reduced, the City Manager and Finance Director shall provide the City Council with a plan to incrementally replenish the reserves to the minimum 15% level.
Authorized use (mid-year appropriations) of the General Fund Operating Reserves will require approval by at least four of five votes of the City Council.
Economic Contingency Reserve
The Economic Contingency Reserve represents monies set aside to mitigate service impacts during a significant downturn in the economy which impacts City revenues such as sales tax, property tax, business license tax, etc.
The City shall maintain General Fund Economic Contingency Reserve levels of no less than 5% of the annual operating budget to provide for unexpected financial impacts related to a significant economic slowdown.
Funds may be appropriated from the Economic Contingency Reserves only after the City Manager and the Finance Director have prepared an analysis providing sufficient evidence that the remaining reserves are adequate to offset potential downturns in revenue sources and provide sufficient cash balance for the daily financial needs of the City for the remainder of the fiscal year. Once the analysis has been presented to the City Council, action to appropriate from the reserves will require a declaration that a fiscal emergency or extraordinary need exists through an affirmative vote by at least four of five votes of the City Council.
If the Economic Contingency Reserves should ever drop below the minimum reserve level, the City Manager and Finance Director will develop a plan to replenish the reserves. The plan will be included in the adoption of the City’s annual operating budget and Long-Term Financial Plan�
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Catastrophic Event Reserves
The Catastrophic Event Reserves are monies set aside to fund unanticipated expenses related to a major natural disaster in the City�
A reserve level of 3% of the General Fund operating budget should be maintained as Catastrophic Event Reserves.
These funds are associated with the City’s Disaster Preparedness Program. The City is susceptible to earthquakes, fires, floods and terrorist threats. In the event that the City Council proclaims a local emergency, the Catastrophic Event Reserves can be utilized to fund recovery costs until reimbursements from federal and/or state agencies can be recovered.
Authorized use of the Catastrophic Event Reserves will require a Proclamation of a Local Emergency by the City Council or Director of Emergency Services. In addition, authorized use (mid-year appropriations) of the Catastrophic Event Reserves will require approval by at least four of five votes of the City Council.
Calculation of Reserves
The reserves will be calculated using the following year’s Adopted General Fund budgeted operating expenditures.
Reserves will be evaluated annually in conjunction with the development of the City’s 10-Year General Fund Long- Term Financial Plan and Annual Operating Budget process. There is no maximum reserve level as any additional reserves would provide a greater level of fiscal security.
Council Policy 220-03, Last updated November 3, 2020 via Council Resolution 2020-254
PENSION RESERVE
POLICY
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Pension Reserve Policy
Background
The following policy has been developed in response to large annual pension cost increases as a result of current and retired employees living longer, lower than anticipated investment returns by CalPERS over the last several years, and CalPERS policies which require all cities to pay for the existing unfunded liability over a thirty-year period, and for any new unfunded liabilities to be paid over a twenty-year period. As of the most recent CalPERS valuation for the period June 30, 2019, the total Miscellaneous plan Unfunded Actuarial Liability (UAL) was $190,478,272 and the total Safety plan UAL was $163,766,889. This policy will formalize a funding mechanism for the establishment of a Pension Reserve Fund (PRF) to be used at the City’s discretion to help offset future pension cost increases.
The City also provides certain Other Pension Employment Benefits (OPEB) in the form of subsidized health care rates for Tier 1 retirees. As of June 30, 2019, the total OPEB liability for the City is $15,938,213. The City budgets the implied subsidy amounts on an annual basis�
Purpose
To establish a formal City Pension Reserve Fund Policy and OPEB Reserve Fund Policy.
Policy
Allocation Methodology
This policy amends the General Fund Reserve Policy – Fiscal Health Plan, all allocations for the PRF will only occur after the full funding of the 15% General Fund Operating Reserves.
Upon meeting the 15% General Fund Operating Reserves 75% (seventy-five percent) of all future surplus funds shall be transferred to the PRF for the purposes of that fund while the remaining 25% (twenty-five percent) is allocated to the Economic Contingency Reserves and Catastrophic Event Reserves in accordance with the General Fund Reserve Policy- Fiscal Health Plan. In the event all three General fund reserve accounts are fully funded at the stated policy percentage, 100% of surplus funds will be transferred to the PRF until it reaches 15% of General Fund Expenses (excluding Measure A & P , identical dollar amount to the General Fund Operating Reserves).
Ongoing surplus funds are determined upon the close of the fiscal year if revenues exceed actual expenditures within the General Fund. Special consideration shall be made by the Finance Director each year when determining potential Surplus Funds so as not to leave any General Fund supported funds (Workers Compensation, Public Liability, Insurance Fund) with a negative fund balance.
In addition, if Pension Obligation Bonds are issued, the City shall budget a minimum of 75% of the net annual savings (determined at bond issuance for years 1-10, not adjusted annually for any new unfunded liability or change in actuarial assumptions) for bond fiscal years 1 through 10 to be transferred to the Pension Reserve Fund on an annual basis. This fund will take the form of a Section 115 Trust and will replace the Pension Reserve Fund described above. Upon full funding of the 15% Pension Reserve Fund in the 115 Trust, all surplus funds will be allocated 50% to an OPEB Reserve Fund and 50% to an POB Bond Call Fund. Once 75% funding of outstanding OPEB liability is achieved, all remaining surplus funds will be deposited into the POB Bond Call Fund. The Finance Department shall provide a comprehensive reserve fund status report, including five-year reserve fund balance projections, annually to the City Council along with the Comprehensive Annual Financial Report.
In the event of an economic hardship, or other unanticipated fiscal emergency, the City Council may make an emergency declaration to reduce the annual transfer to the PRF, only if all funds in the Emergency Reserve and Economic Contingency Reserve have been depleted. This declaration will only apply to the fiscal year in which it was made. Ongoing fiscal challenges will require a second or third emergency declaration.
City of Chula Vista
Proposed Budget FY 2023
Appendix → PENSION RESERVE POLICY
319
Other Provisions
PRF funds may be used towards: repayment of future CalPERS unfunded liability in part or whole; the issuance of debt for the purposes of refinancing or issuing pension obligation bonds or other similar debt instruments; establishment of an OPEB reserve fund; to pay off any outstanding POB’s; and any other unanticipated pension related cost or charge. The Finance Department shall create the PRF in the fiscal year in which the first scheduled transfer is to occur.
It is anticipated that pension fund contributions will eventually stabilize around the year 2030 and will slowly be reduced until the outstanding unfunded pension liability is paid in full by the year 2045. Pension Obligation Bonds may be considered to smooth the impacts over that twenty-four-year period. This PRF will remain in place until such time pension contributions have stabilized and the City has no remaining unfunded liability or projected liability in the future�
If any part of this Policy conflicts with Federal or State laws, or the City of Chula Vista Municipal Code, or Charter, those laws will take precedence over this Pension Reserve Fund Policy.
Definitions:
Surplus Funds – Actual revenues exceeding expenditures, if applicable, for each fiscal year. The surplus funds determination is typically made around October of each year for the prior fiscal year.
Bond Fiscal Year – Begins the first fiscal year immediately following the issuance of pension obligation bonds.
Council Policy 220-09, Last updated November 3, 2020 via Council Resolution 2020-254 DEBT
ADMINISTRATION
City of Chula Vista
Proposed Budget FY 2023322
Appendix → DEBT ADMINISTRATION
Debt Administration
Debt Portfolio
The City of Chula Vista periodically utilizes various mechanisms for borrowing to finance large capital assets such as infrastructure, buildings and large equipment. The City’s Debt Portfolio is a summary of its outstanding bonded indebtedness by issuance. The purpose of this report is to provide Chula Vista citizens, investors and the general public information on the City’s bonded indebtedness. Also included within the report are Redevelopment Agency/ Successor Agency obligations, and other City debt such as Special Tax District liabilities and HUD Section 108 Loan repayments�
The City’s debt portfolio can be accessed at the following link:
www.chulavistaca.gov/departments/finance/financial-reports Based on the estimated balances for the year ending June 30, 2022, the City and the former Redevelopment Agency (Agency) borrowed funds through several long-term debt issues and held other obligations which are to be funded for a period of time exceeding one year. A summary of the City’s current debt obligations is categorized in the following table.
Long Term Debt
Description Principal Interest Total
Outstanding
Balance
Final
Maturity Purpose
General Fund Obligations
2014 Refunding COP 45,920,000 22,832,196 68,752,196 31,635,000 2032 Police Facility Project 2015 Refunding COP 34,330,000 13,315,468 47,645,468 22,970,000 2034 Civic Center Project 2016 Refunding COP 8,600,000 4,309,945 12,909,945 8,600,000 2036 Civic Center Project 2016 Lease Revenue Refunding
Bonds 25,885,000 8,128,865 34,013,865 17,560,000 2033 Capital Lease Refunding
Project
2017 Lease Revenue Bonds 61,355,000 16,879,834 78,234,834 32,800,000 2027 Measure P Projects Lease Revenue Bonds Series 2017A 12,045,000 10,966,567 23,011,567 12,005,000 2049 CREBs (Taxable) Lease Revenue Bonds Series 2017B 1,085,000 279,747 1,364,747 770,000 2029 CREBs (Tax-Exempt) 2021 Taxable Pension Obligation
Bonds 350,025,000 134,166,096 484,191,096 343,520,000 2045 CalPERS UAL Subtotal 539,245,000 210,878,718 750,123,718 469,860,000
RDA/Successor Agency Bonded
Indebtedness
2016 Tax Allocation Refunding Bonds 29,315,000 12,279,980 41,594,980 20,930,000 2036 Refinance Tax Allocation
Bonds
Subtotal 29,315,000 12,279,980 41,594,980 20,930,000
Other Debt
HUD Section 108 Loan 5,886,000 862,631 6,748,631 4,410,000 2029 CDBG CIP
Capital Leases 15,150,547 1,833,045 16,983,592 9,079,697 Capital leases Notes/Loan Payable 1,158,080 Various
Miscellaneous Claims Payable 31,007,667 Various Compensated Absences 10,969,829 Employee leave Subtotal 15,150,547 1,833,045 16,983,592 52,215,273 Total Long Term Debt 589,596,547 225,854,374 815,450,921 547,415,273 City of Chula Vista
Proposed Budget FY 2023
Appendix → DEBT ADMINISTRATION
323
This section discusses the various types of long-term debt that the City has incurred. Bond financings, notes payable, capital leases and advances from other funds are the traditional forms of long-term debt that the City has incurred. However, also captured in this section are professional estimates derived from actuarial studies for workers compensation and general liability claims. In addition, the Finance Department provides an estimate of the City’s liability for compensated absences as of the end of each fiscal year. The following sections discuss the details of the City’s long-term debt�
Tax Allocation Bonds ($20.9 million)
Tax Allocation Bonds (TABS) are issued by the Agency and utilize tax increment revenue for debt service. The 2016 Tax Allocation Refunding Bonds were issued to refund the 2006 Senior Tax Allocation Refunding Bonds, Series A, the 2006 Subordinate Tax Allocation Refunding Bonds, Series B and the 2008 Tax Allocation Refunding Bonds.
Certificates of Participation / Lease Revenue Bonds ($126.3 million) As of June 30, 2022, the City currently has three outstanding Certificates of Participation and four outstanding Lease Revenue Bonds. In February 2014, the Chula Vista Public Financing Authority (CVPFA) issued the 2014 COP to refund the 2002 COP (Police Facility Project), fund a reserve fund, and pay the costs incurred in connection with the execution and delivery of the Certificates. In September 2015, the CVPFA issued the 2015 COP to refund the 2004 COP (Civic Center Project Phase I) and partially refund the 2006 COP (Civic Center Project Phase II), fund a reserve fund, and pay the costs incurred in connection with the execution and delivery of the Certificates. In July 2016, the CVPFA issued the 2016 COP to refund the remaining 2006 COP (Civic Center Project Phase II), fund a reserve fund and to pay the costs incurred in connection with the execution and delivery of the Certificates. In July 2016, the Chula Vista Municipal Financing Authority (CVMFA) issued the 2016 Lease Revenue Refunding Bonds (LRRB) to refund the 2010 COP (Capital Facilities Refunding Projects) and to fund a reserve fund. In July 2017, the CVMFA issued the 2017 Lease Revenue Bonds (LRB) to finance infrastructure, facilities and equipment and pay the costs incurred in connection with the issuance of the Bonds using Measure P Sales Tax as the dedicated revenue source for the debt service payments. In December 2017, the CVMFA issued the Lease Revenue Bonds Series 2017A and the Lease Revenue Bonds Series 2017B to finance photovoltaic energy systems at various City facilities, capitalize interest on the Bonds and pay the costs incurred in connection with the issuance of the Bonds.
Pension Obligation Bonds ($343.5 million)
In February 2021, the City of Chula Vista issued the Series 2021 Taxable Pension Obligation Bonds to pay all of the City’s currently unamortized, unfunded accrued actuarial liability to the California Public Employees Retirement System with respect to the City’s defined benefit retirement plans for City employees, to pay the premium for a municipal bond insurance policy for the Insured Bonds, and to pay costs of issuance of the Bonds.
Bond Premium ($13.6 million)
The premium is composed of seven bond issuances. One premium is in connection with the 2014 COP refunding bonds. The original amount of the premium is $3,537,111 and will be amortized over the life of the bonds. The second premium is related to the 2015 COP refunding bonds. The original amount of the premium is $2,262,493 and will be amortized over the life of the bonds. The third premium is related to the 2016 COP refunding bonds. The original amount of the premium is $319,652 and will be amortized over the life of the bonds. The fourth premium is related to the 2016 LRRB. The original amount of the premium is $2,516,621 and will be amortized over the life of the bonds. The fifth premium is related to the 2016 TARBs. The original amount of the premium is $4,687,799 and will be amortized over the life of the bonds. The sixth premium is related to the 2017 LRB. The original amount of the premium is $10,008,509 and will be amortized over the life of the bonds. The seventh premium is related to the Lease Revenue Bonds Series 2017B. The original amount of the premium is $135,516 and will be amortized over the life of the bonds�
City of Chula Vista
Proposed Budget FY 2023324
Appendix → DEBT ADMINISTRATION
Capital Leases ($9.1 million)
In July 2013, the City Council authorized a 16-year lease purchase agreement with Banc of America to fund various solar energy projects for City facilities. The original amount of the loan was $2,121,500 and will be repaid through future energy savings.
In November 2015, the City entered into a 10-year capital lease agreement with PNC Equipment Finance for the acquisition of two Pierce Arrow XT Triple Combination Pumper / Fire Engines. The original amount of the lease is $1,285,053.
In August 2016, the City entered into a 10-year capital lease agreement with JPMorgan Chase Bank for the acquisition of one Pierce Aerial Ladder Truck. The original amount of the lease is $1,229,470.
In June 2017, the City entered into a 10-year Capital Lease Agreement with Motorola Solutions, Inc. for the acquisition of a PSA System. The original amount of the lease is $1,351,409.
In January 2018, the City entered into a 5-year Capital Lease Agreement with Mail Finance, Inc. for the acquisition of a mail folding machine. The original amount of the loan was $17,245.
In October 2019, the City entered into a 4-year Capital Lease Agreement with DELL Financial Services for 120 Mobile Data Computers. The original amount of the loan was $303,013.85.
In September 2018, the City entered into a 10-year Capital Lease Agreement with JP Morgan Chase Bank N.A. for one Pierce Arrow XT Triple Combination Pumper/Fire Engine. The original amount of the loan was $720,785.92 In July 2020, the City entered into a 5-year Capital Lease Agreement with Banc of America Public Capital Corporation for one Pierce Aerial Ladder Truck and one Pierce Arrow XT Triple Combination Pumper/Fire Engine. The original amount of the loan was $2,363,757.44.
In July 2020, the City entered into a 5-year Capital Lease Agreement with Banc of America Public Capital Corporation for additional equipment related to the $2,363,757.44 lease agreement above. The original amount of the loan was $4,493,100.00.
Notes/Loans Payable ($1.2 million)
In September 2007, the City Council authorized the City’s participation in the California Energy Commission and San Diego Gas and Electric On-Bill Financing program. The loans were to bridge the financial gap between energy conservation project capital costs and available rebates for energy conservation equipment. The original loan amount, which is paid in full, was $665,884 for the On-Bill Financing program. In fiscal year 2012 additional loans, totaling $3.7 million were entered into with the California Energy Commission.
In December 2012, the City entered into a lease purchase agreement with Banc of America to purchase certain energy conservation equipment. The agreement would bridge the financial gap between the Municipal Streetlight Retrofit Project capital costs and the available rebates for energy conservation equipment. The original loan amount was $2.7 million.
CDBG Section 108 Loan ($4.4 million)
The City entered into a contract for Loan Guarantee Assistance with the U.S. Department of Housing and Urban Development (HUD) as part of the Section 108 Loan Program in the amount of $9,500,000 in June 2008. The Section 108 Loan is an “advance” of future CDBG entitlement funds and as such is repaid with a portion of the City’s annual entitlement. Proceeds of the loan will be used to fund multiple capital improvement projects. Debt service payments will be made with future CDBG entitlements for 20 years.
On November 27, 2018, the City received notice from HUD regarding the opportunity to refinance the existing loan with a lower interest rate. On December 6, 2018, the City notified HUD of its election to redeem the current note. The City signed the agreement for the refinancing on January 23, 2019. This refinancing will result in cost savings to the City from lower interest rates received during the remaining life of the loan.
City of Chula Vista
Proposed Budget FY 2023
Appendix → DEBT ADMINISTRATION
325
Miscellaneous Claims Payable ($31 million)
The Miscellaneous Claims Payable represents the probable amount of loss as estimated by legal counsel and risk management staff due to worker’s compensation and general liability claims filed against the City.
Compensated Absences ($11 million)
The obligation for Compensated Absences represents the estimated dollar value of accumulated leave balances, primarily vacation leave, for employees that would have to be paid off if all permanent employees were terminated as of June 30, 2021.
Advances From Other Funds ($40.3 million)
Per Resolution 2015-035 of the City Council, interfund loans from the Transportation Development Impact Fee to the Fire Suppression System expansion component of the Public Development Impact Fee were consolidated into one loan totaling $10,500,000. The principal balance for the loan was $8,150,862 as of June 30, 2021. In accordance with Council Policy No. 220-06, approved via Resolution 2015-028, the financing costs shall be calculated using the City’s pooled investment earning rate on a quarterly basis.
City Council authorized a loan to Western PAD from Eastern PAD in the amount of $9,630,000 to acquire the 14.41 acre site located in the lower Sweetwater Valley owned by the Redevelopment Agency and $310,000 to acquire the 1.89 acre site located at Auto Park Place, Chula Vista. Per Resolution 2015-035 of the City Council, these loans were consolidated. The loan will be repaid as funds become available, either as a result of credit acquisitions by the Agency or the payment of PAD fees by developers in western Chula Vista; in conjunction with Council Policy No 200-06, approved via Resolution 2015-028, the financing costs shall be calculated using the City’s pooled investment earning rate on a quarterly basis. The principal balance was $9,219,238 as of June 30, 2021. The Agency will ensure that PAD funds are repaid to fully fund the development of the park for which they were originally collected.
The City Council authorized and set terms for loans from the Trunk Sewer fund to Salt Creek for $16,848,381, to the Storm Drain fund for $744,612, and $803,331 from the Sewer Facility fund for capital improvement projects, via Resolution 2015-035. In accordance with Council Policy No. 220-06, approved via Resolution 2015-028, the financing costs shall be calculated using the City’s pooled investment earning rate on a quarterly basis. The principal balance was $18,001,404 at June 30, 2021, of which all $18,001,404 is outstanding from the Sewer Fund to the Sewer Development Impact Fees Fund and the portion due from the Sewer Fund to the Storm Drain Fund has been paid in full�
On June 23, 2020, The City Council authorized a loan from the Measure A Fund to the Enterprise Transport Program Fund to cover start-up costs related to the new Ambulance Transport Services Program in the amount of $4,881,710, via Resolution 2020-152. The loan will be repaid from the final reimbursement under the City’s expiring ambulance services contract plus revenues generated from the initial years of the Fire Department’s Ambulance Services Operations, but no later than after 5 years of ambulance service operations. At June 30, 2021, Measure A had loaned the Enterprise Transport Program Fund a total of $ 3,209,317.49 and this balance remained unchanged (no payments to principal were made in the fiscal year ending June 30, 2021). Loan disbursements will continue in Fiscal Year 2022 until the approved loan amount is reached.
General Fund Long-Term Debt for Fiscal Year 2023
The General Fund’s annual debt service “commitment” for the Certificates of Participation and the Lease Revenue Bonds and Pension Obligation Bonds in fiscal year 2023 is approximately $33.9 million, or 7.3% of the General Fund operating budget. However, it must be noted that although this amount is truly a General Fund commitment, only $23.8 million will actually be paid from General Fund resources, with the remaining amount paid from available development impact fees and residential construction tax. The $23.8 million represents approximately 10.5% of the General Fund operating budget. The $33.9 million represents ongoing level debt service payments as depicted in the following chart.
City of Chula Vista
Proposed Budget FY 2023326
Appendix → DEBT ADMINISTRATION
Millions
Fiscal Years 2023 through 2043
Notes:
(1) Actual payments are funded by the General Fund, Development Impact Fee Funds, Residential Construction Tax, Gas Tax, City Jail, Advance Life Support Program, Federal Grants, Environmental Services, Chula Vista Housing Authority, Central Garage Fund, Development Services Fund and Sewer Service Fund, however all debt service obligations are backed by the General Fund. (2) The 2002 COP was refunded in FY2013 and became the 2014 Refunding COP. The 2004 COP was refunded and the 2006 was partially refunded and became the 2015 Refunding COP. The 2006 COP was refunded and became the 2016 Refunding COP. The 2010 COP was refunded and became the 2016 Lease Revenue Refunding Bonds.
Annual Debt Service Obligation of the General Fund
2014 Ref COP 2015 Ref COP 2016 Ref COP 2016 LRBB 2017 LRB 2017A LRB 2017B LRB 2021 POB
FY 2023
FY 2024
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
FY 2030
FY 2031
FY 2032
FY 2033
FY 2034
FY 2035
FY 2036
FY 2037
FY 2038
FY 2039
FY 2040
FY 2041
FY 2042
FY 2043
$0.00
$5.00
$10.00
$15.00
$20.00
$25.00
$30.00
$35.00
$40.00
SERVICE IMPACTS
City of Chula Vista
Proposed Budget FY 2023
Appendix → SERVICE IMPACTS
329
Service Impacts
The service level impacts of an annual operating budget are the changes in the quantity and quality of the services provided by a City year over year. As economic cycles occur and City revenues rise and fall, it becomes a challenge to maintain service levels and implement a sustainable budget. In accordance with the City of Chula Vista’s budget priorities and Strategic Plan, the fiscal year 2023 Proposed Budget includes various changes in how services are funded and delivered. Departmental service impacts are highlighted in the Department Summary Reports section of this document under Significant Budget Adjustments & Service Impacts . Highlights of changes in services funding are described below.
Services Funding
In general, local governments provide many services to the general population at no charge, such as public safety, libraries, and roadways and park maintenance. These services are paid for with general revenues that the City receives, including taxes, charges for services, user fees and a variety of other smaller types of general revenues.
Tax Changes
Tax revenue is generally unrestricted and allocated to the City’s General Fund for programming expenditures. The City collects several types of tax revenue, such as property tax, sales tax, utility users’ tax, business license tax and transient occupancy tax. A discussion on the City’s major revenue sources, legislative factors and trends impacting these revenues is provided in the General Fund Revenue Summary section of this document� There are no changes in tax rates planned for Fiscal Year 2023.
Fees Changes
Cities also offer many services that provide a specific benefit to the requesting party, for which a fee is assessed.
Development plans review, building inspections, golf greens, and public park space rentals are examples of some of the services the City provides that are paid for directly by the public—residents, non-residents, businesses, developers, etc. – based on receiving a specific benefit.
The City’s Master Fee Schedule was adopted to set the fees for a variety of services the City provides directly to the public. Fees levels are generally regulated by state laws (Propositions 13, 26 and 218) and the citywide Cost Recovery Policy 159-03. City fees may not exceed the reasonable cost of providing a service/benefit (with exceptions) and are to be periodically reviewed in order to keep pace with changes in the cost of living (Consumer Price Index) and methods or levels of service delivery. All changes to the Master Fee Schedule are approved by City Council.
The full Master Fee Schedule can be accessed at the following link: www.chulavistaca.gov/departments/finance/ master-fee-schedule�
A summary of the changes made to the Master Fee Schedule during the fiscal year 2022 and during the development of the fiscal year 2023 Proposed Budget is outlined below.
City of Chula Vista
Proposed Budget FY 2023330
Appendix → SERVICE IMPACTS
Description Change Fund Impact Justification
General Business Fees:
Cannabis Employee
Background Review Fee
Renewal
$222 / annually No material impact to General
Fund. Fee revenues are set at a
level to offset costs of providing
background reviews.
Fee level is established to recover staff and consultant costs for processing the background review renewal.
Booking Fees Removal of $155
Booking Fees
No material impact to City’s Jail
Fund. Removal of these fees
will have a minimal impact on
revenues; the previous annual
budget was $9,000.
This change is due to a repeal of California Government Code §29550.3 via Assembly Bill (AB) 1869 allowing
a city which books or processes persons to a jail
administered by the city to establish and collect an
administrative fee for an arrested person. AB 1869 is
designed to reduce the economic burden on people who
are arrested, including disproportionate numbers of low- income people and people of color�
General Business Fees:
Short-Term Rental Permits
$250 Application,
$175 Annual
Renewal,
$40 Event Permit
No material impact to the
General Fund. Penalty revenues
are anticipated to fully offset
the cost of a Code Enforcement
Officer II position to enforce the
short-term rental compliance
program�
The proposed ordinance establishes a new regulatory
structure for short-term rentals that will be enforced
jointly by the Chula Vista Police Department and the
Code Enforcement section of the Development Services
Department. The fees are recommended in order to
offset the reasonably anticipated cost of providing
Short-Term Rental permitting services, such as the cost of a Code Enforcement Officer position.
Sewer Service Charge
(Sewer Rates)
No change through
June 30, 2022; rate
increase of 4.5%
starting July 1, 2022,
an increase of 5%
starting July 1, 2023,
an increase of 5%
starting July 1, 2024,
and an increase of
5.5% starting July 1,
2025.
Sewer Service Revenue and
Trunk Sewer Capital Funds will
increase revenues for FY 2022-
23 through FY 2025-26 to ensure
sewer expenses are covered and
reserves met.
Based on an independent financial rate study of the
City’s sewer services, rate increases are needed to fund the cost of operating and maintaining the city’s sewer
collection system, investment in the infrastructure
needed to provide the service consistent with applicable federal, state, and local laws, and ensure adequate
financial reserves.
Industrial Wastewater
Discharge Permit Fees
See Master Fee
Schedule, Chapter
12 – Sewer Fees,
Sewer Service
Charges
The increase in the proposed
Industrial Wastewater Discharge
Permit Fee will ensure the
program is recovering the
associated costs. There will
be no net change in the Sewer
Services Revenue Fund in the
current or future fiscal years.
City Council Policy 159-03 on Citywide Cost Recovery
includes that city services mainly benefiting specific
individuals or businesses should pay for the benefit in proportion to the benefit received. As such, the fees
increases will pass on the costs charged by San Diego
for managing each Industrial Use permit on to the
individual Industrial User (IU).
ACCOUNTING
SYSTEMS AND
BUDGETARY
CONTROL
City of Chula Vista
Proposed Budget FY 2023334
Appendix → ACCOUNTING SYSTEMS AND BUDGETARY CONTROL
Each fund is considered an autonomous accounting entity. Funds are used to separate the various financial activities of the City and to demonstrate compliance with specific regulations, restrictions, or limitations. This may include demonstrating that restricted revenues are spent only for allowable purposes.
Budgetary Funds
Proprietary FundsGovernmental Funds
Enterprise
Funds
Internal
Service Funds
Debt Service
Funds
Capital Project
Funds
Special
Revenue FundsGeneral Fund
Sewer Funds
Development
Service Fund
Redevelopment
Retirement Obligation
Fund and Successor
Agency to the
Redevelopment
Agency Funds
Accounting Systems and Budgetary Control
The City of Chula Vista’s budget provides an overview of the fiscal and operational status of the City, highlighting policy issues, decisions, and changes in service levels. The budget is comprised of a series of funds used to account for revenues and expenditures. These funds are generally categorized as governmental or proprietary funds.
Funds Structure
Governmental funds include activities associated with the operations of the City such as the provision of library, recreation, and public safety services. Special revenue funds, capital project funds, debt service funds, and the City’s general fund are different types of governmental funds.
Proprietary funds are used to account for activities often found in the private sector including two fund types:
enterprise funds and internal service funds. Operations of the development service and sewer systems are accounted for as enterprise funds. Examples of functions accounted for by internal service funds include fleet management and worker’s compensation.
Budget Book Organization
The budget document is organized around the following major funds – General Fund, Development Services Fund, Redevelopment Retirement Obligation Fund and Successor Agency to the Redevelopment Agency Funds, Sewer Funds, Fleet Service Funds, Capital Projects Funds, Debt Service Funds, and Other Funds. Details about each of these funds can be found in the corresponding sections of the document� City of Chula Vista Fund Structure
City of Chula Vista
Proposed Budget FY 2023
Appendix → ACCOUNTING SYSTEMS AND BUDGETARY CONTROL
335
Basis of Accounting & Budgeting
The City’s accounting records and budget are prepared and maintained using a modified accrual basis of accounting, which follows the accounting practices for governmental units as recommended by the Governmental Accounting Standards Board. Basic City operations are accounted for in the City’s General Fund, with other activities accounted for in separate funds as required by law or determined by management discretion. Generally, revenues are recorded when measurable and available, and liabilities are recorded when incurred.
Internal Controls
In administering the City’s accounting systems, primary consideration is given to the adequacy of internal accounting controls, which include an array of administrative procedures. These controls are designed to provide reasonable, but not absolute, assurance regarding the safeguarding of assets against loss from unauthorized use or disposition, as well as the reliability of financial records for accurate and fair presentation of financial reports. The concept of reasonable assurance recognizes that the cost of specific controls should not exceed the benefits likely to be derived from exercising the controls, and that this evaluation necessarily involves estimates and judgments by management.
It is believed that the City’s internal accounting controls adequately safeguard City assets and provide reasonable assurance of proper recording of financial transactions.
Budgetary Control
The City Charter charges the Director of Finance with the responsibility to supervise and be responsible for the disbursement of all monies and have control over all expenditures to ensure that budget appropriations are not exceeded. The level of budgetary control, that is the level at which expenditures are not to exceed Council approved appropriations, is established at the department and expenditure category level (e.g., personnel services, supplies and services, capital).
Budget Modifications
Any budget modification that would result in an appropriation increase requires City Council approval. The City Manager and Finance Director are jointly authorized to transfer up to $15,000 of appropriations between expenditure categories within a departmental budget. Any appropriations transfers between departments, in excess of $15,000, and transfers from CIP projects, require City Council approval.
Encumbrances
An encumbrance (commitment) accounting system is utilized as a technique to enhance budgetary control during the fiscal year. Appropriations encumbered (committed) at year-end may be carried forward with City Manager approval and are available to be used for those commitments during the subsequent fiscal year. Unspent and unencumbered appropriations lapse at year-end and become generally available for re-appropriation the following fiscal year.
LIST OF ACRONYMS
City of Chula Vista
Proposed Budget FY 2023338
Appendix → LIST OF ACRONYMS
List of Acronyms
A
ADA: Americans with Disabilities Act
ALS: Advanced Life Support
AMP: Asset Management Plan
AMS: Asset Management System
ARRA: American Recovery and Reinvestment Act
ATP: Active Transportation Program
B
BIG: Business Improvement Grant
BFDIF: Bayfront Development Impact Fee
BMS: Building Management System
BRT: Bus Rapid Transit
BTA: Bicycle Transportation Account
C
CAD: Computer Aided Dispatch
CalPERS: California Public Employees Retirement System CAL TRUST: Investment Trust of California
CAPPO: California Association of Public Purchasing Officers CBAG: California Border Alliance Group
CDBG: Community Development Block Grant
CEC: California Energy Commission
CES: Conservation Environmental Services
CFD: Community Facility District
CIP: Capital Improvement Plan/Project/Program
CLSA: California Library Services Act
CMP: Corrugated Metal Pipe
CMT: Constant Maturity Treasury
CONF: Confidential
COP: Certificate of Participation
CPI: Consumer Price Index
CREBS: Clean Renewable Energy Bonds
CTC: California Transportation Commission
CVBMP: Chula Vista Bayfront Master Plan
CVACF: Chula Vista Animal Care Facility
City of Chula Vista
Proposed Budget FY 2023
Appendix → LIST OF ACRONYMS
339
CVEA: Chula Vista Employee’s Association
CVPD: Chula Vista Police Department
CVT: Chula Vista Transit
D
DAR: Direct Access Ramp
DASH: Dynamic After School Hours
DIF: Development Impact Fee
DMS: Drainage Management System
DVP: Delivery Versus Payment
E
EEBG: Energy Efficiency Block Grant
EOC: Emergency Operation Center
ERAF: Educational Revenue Augmentation Fund
EUC: Eastern Urban Center
F
FCIP: Fire Company Inspection Program
FDIC: Federal Deposit Insurance Corporation
FF: Firefighters
FHLB: Federal Home Loan Bank
FHLMC: Federal Home Loan Mortgage Corporation
FHWA: Federal Highway Administration
FICB: Federal Intermediate Credit Bank
FLB: Federal Land Bank
FLSA: Fair Labor Standards Act
FMS: Fleet Management System
FNMA: Federal National Mortgage Association
FPPC: Fair Political Practices Commission
FREBE: Free Resource Energy Business Evaluation
FSE: Fire Safety Engineering
FTA: Federal Transit Administration
FTE: Full-Time Equivalent
FY: Fiscal Year
G
GAAP: Generally Accepted Accounting Principles
GDP: Gross Domestic Product
City of Chula Vista
Proposed Budget FY 2023340
Appendix → LIST OF ACRONYMS
GFOA: Government Finance Officers of America
GGMS: General Government Management System
GIS: Geographic Information System
GMOC: Growth Management Oversight Committee
GNMA: Government National Mortgage Association
GUC: General Use Certificates
H
HBP: Highway Bridge Program
HOV: High Occupancy Vehicle
HR: Human Resources
HSIP: Highway Safety Improvement Program
HUD: Housing and Urban Development
HVAC: Heating\Ventilation\Air Conditioning
I
IAFF: International Association of Firefighters
ITS: Information and Technology Services
L
LAIF: Local Agency Investment Fund
LAN: Local Area Network
LRT: Light Rail Trolley
M
MGD: Million Gallons per Day
MHZ: Megahertz
MLA: Master Lease Agreement
MOU: Memorandum of Understanding
MSCP: Multiple Species Conservation Plan
MTDB: Metropolitan Transit Development Board
MTS: Metropolitan Transit System
N
NCD: Negotiable Certificate of Deposit
NEP: Neighborhood Reinvestment Program
NFPA: National Fire Protection Association
O
OPEB: Other Post-Employment Benefits
City of Chula Vista
Proposed Budget FY 2023
Appendix → LIST OF ACRONYMS
341
OSMS: Open Space Management System
P
PACE: P arcel Assessed Clean Energy
PAD: P ark Acquisition and Development
PCI: P avement Condition Index
PFDIF: Public F acilities Development Impact Fees
PLF: Public Libr ary Foundation Act
PL TP: P oint Loma Treatment Plant
PMS: P arks Management System
POA: P olice Officer’s Association
POB: P ension Obligation Bond
PUC: Public Utilities Commission
R
RCS: Regional Communications System
RCT: Residential Construction Tax
RDA: Rede velopment Agency
RFP: Request for Pr oposals
RMS: Roadwa y Management System
RTIP: Regional Transportation Improvement Program
RWQCB: Regional W ater Quality Control Board
S
SANDAG: San Diego Association of Go vernments
SANDPIPA: San Diego P ooled Insurance Policy Association SBA: Small Business Association
SBBRT: South Ba y Bus Rapid Transit
SGIP: Smar t Growth Initiative Program
SHOPP: State Highwa y Operations and Protection Program SLMA: Student Loan Mark eting Association
SR2s: Saf e Routes to School
SRO: School Resour ce Officer
STRETCH: Saf e Time For Recreation, Enrichment And Tutoring SWBAMLA: Southwest Bor der Anti-Money Laundering Alliance T
TABS: T ax Allocation Bonds
TARBS: T ax Allocation Refunding Bonds
City of Chula Vista
Proposed Budget FY 2023342
Appendix → LIST OF ACRONYMS
TDA: Transportation Development Act
TDIF: Transportation Development Impact Fee
TOT: Transient Occupancy Tax
TUT: Telephone Users’ Tax
TVA: Tennessee Valley Authorities
U
UUT: Utility Users’ Tax
V
VLF: Vehicle License Fee
W
WCE: Western Council of Engineers
WWMP: Wastewater Master Plan
WMS: Wastewater Management System
W-TDIF: Western Transportation Development Impact Fee
GLOSSARY
City of Chula Vista
Proposed Budget FY 2023346
Appendix → GLOSSARY
Glossary
A
Accrual Basis of Accounting – A method of accounting by which transactions are recognized when they occur, regardless of the timing of cash receipts and disbursements� Accounting System – The collective set of records and procedures used to record, classify, and report information on the financial status and operations of the City.
Accounts Payable – Amounts owed by the City to external entities for goods and services received.
Accounts Receivable – Amounts due to the City from external entities for goods and services furnished.
Adopted Budget – The title of the budget following its formal adoption by resolution of the City Council.
Ad Valorem – In proportion to value, a basis for levy of taxes on property.
Amended Budget – The title of the budget version that includes all amendments to the Adopted Budget approved by Council throughout the fiscal year.
Appropriation – A legislative act by the City Council authorizing the expenditure of a designated amount of public funds for a specific purpose.
Audit – An examination of City records and accounts by an external source to check their validity and accuracy.
B
Balanced Budget – The amount of budgeted expenditures is equal to or less than the amount of budgeted revenues plus other available sources. For budgeting purposes, the use of contingency reserves or use of fund balance will be considered revenue in defining a balanced budget.
Bond – A certificate of debt issued by a government or corporation guaranteeing payment of the original investment plus interest by a specified future date.
Budget – A spending plan and policy guide comprised of an itemized summary of the City’s probable expenditures and revenues for a given fiscal year.
C
Calendar Year (CY) – The 12-month period from January through December.
Capital Expenditures – A specific undertaking involving procurement, construction or installation of facilities or related equipment which improves, preserves, enhances or modernizes the City’s provision of municipal services, has a useful life of at least five years, and costs in excess of $10,000.
Capital Improvement Program – An ongoing five-year plan of single and multiple-year capital expenditures which is updated annually�
Capital Improvement Project (CIP) – Any major capital investment with a value of $50,000 or more and a minimum useful life of five years at a fixed location. CIPs may include construction or major repair of City buildings and facilities such as streets, roads, storm drains, traffic signals, parks, community centers, etc.
Capital Project Funds – Funds that are utilized to account for resources used for the acquisition and construction of capital facilities by the City, with the exception of those assets financed by proprietary funds.
Clean Renewable Energy Bonds (CREBs) – A certificate of debt issued by a government to finance renewable energy projects�
Community Development Block Grant (CDBG) Funds – Funds received from the federal government and expenditures as prescribed under the Community Development Grant Program.
City of Chula Vista
Proposed Budget FY 2023
Appendix → GLOSSARY
347
D
Debt Service Funds – Funds used for payment of interest and principal to holders of the City’s various debt instruments�
Deferred Maintenance – A backlog of needed repairs to City facilities including facility maintenance, painting and structural repairs�
Depreciation – The expense incurred with the expiration of a capital asset.
Direct Costs – Operational expenditures exclusive to a specific service or program.
Discretionary Revenue – Revenues that are generated by general or specific taxing authority such as Property or Sales Taxes.
E
Encumbrance – The designation or reserving of funds to buy an item or service.
Enterprise Funds – Funds established to account for specific services funded directly by fees and charges to users such as sewer services. These funds are intended to be self-supporting.
Expenditure – The actual outlay of monies set aside by appropriation for identified goods and services.
F
Fiscal Year (FY) – The twelve-month period beginning July 1st and ending June 30th of the subsequent calendar year.
Fixed Assets – An asset with a useful life greater than three years.
Fringe Benefits – This consists of the costs to provide employee benefits that include the flexible benefit program, insurance, and retirement.
Full-time Equivalent Positions (FTE) – The conversion of part-time, temporary, or volunteer positions to a decimal equivalent of a full-time position based on an annual amount of 2,080 hours worked.
Fund – A set of interrelated accounts to record revenues and expenditures.
Fund Balance – The excess of an entity’s assets over its liabilities. A negative fund balance is sometimes referred to as a fund deficit.
G
Generally Accepted Accounting Principles – A uniform set of minimum standards for external financial accounting and reporting�
Gann Appropriation Limit – A State of California mandated appropriation limit imposed on local jurisdictions.
General Fund – The City’s main operating fund that is used to pay for City services.
General Plan – The fundamental policy document that guides the City’s future growth and development.
General Revenue – See Discretionary Revenues.
Governmental Funds – Funds that are typically used to account for tax-supported activities. These include the general fund, special revenue funds, debt service funds, and capital project funds.
Grants – A contribution by a government or other organization to provide funding for a specific project. Grants can either be classified as capital projects or programmatic, depending on the grant.
City of Chula Vista
Proposed Budget FY 2023348
Appendix → GLOSSARY
I
Indirect Cost – Costs that are essential to the operation of the City but not exclusive to any specific service or program.
Indirect costs are primarily associated with support departments such as City Clerk, City Attorney, Administration, Information and Technology Services (ITS), Human Resources, and Finance.
Infrastructure – Basic physical assets such as buildings, streets, sewers, and parks.
Interest Expense – Interest costs paid by the City of Chula Vista on loans and bonds.
Internal Service Funds – Funds that are used to finance and account for goods, special activities, and services performed by one City department for other City departments on a cost reimbursement basis� L
Levy – To impose or collect a tax, special assessments, or charges for the support of City services.
Liability – Debt or other legal obligations arising out of past transactions that will be liquidated, renewed, or refunded at some future date�
M
Major Fund – Funds whose revenues, expenditures/expenses, assets or liabilities are at least 10% of the total for their fund category (governmental or enterprise) and 5% of the aggregate of all governmental and enterprise funds in total. The general fund is always considered a major fund.
Memorandum of Understanding – A document detailing the outcomes of labor negotiations between the City and its various bargaining units.
Modified Accrual Basis of Accounting – A method of accounting in which revenues are recognized in the period they become available and measurable, and expenditures are recognized in the period the associated liability is incurred.
Municipal Code – A collection of ordinances approved by City Council.
N
Non-Capital Improvement Project Expenditures – Expenditures in this category are for large maintenance costs, studies and various community outreach programs. By their nature, these maintenance upkeeps and programs are expended beyond a one-year period. Recording these types of expenditures in an operating type budget would skew the comparison of budgets from year to year, because of this, the City finds it more efficient to record these types of expenditures in the Non-Capital Improvement Project category.
Non-Major Fund – All funds which do not meet the criteria for a major fund. Major funds are funds where revenues, expenditures/expenses, assets or liabilities are at least 10% of the total for their fund category (governmental or enterprise) and 5% of the aggregate of all governmental and enterprise funds in total.
O
Operating Budget – Costs associated with the ongoing municipal services.
Ordinance – A formal legislative enactment by the City Council.
Other Expenditures – All budgeted expenditures that do not fall into one of the following primary expenditure categories: Personnel, Supplies and Services, Utilities, Transfers Out, CIP and Non-CIP Projects, and Capital.
P
Personnel Services Expenditures – Expenses related to employee compensation including salaries, wages, and benefits.
Program Revenue – Revenues generated by a given activity.
City of Chula Vista
Proposed Budget FY 2023
Appendix → GLOSSARY
349
Proposed Budget – The title of the budget prior to its formal adoption by resolution of the City Council.
Proprietary Funds – Funds used to account for a government’s business-type activities, which are supported, at least in part, by fees or charges.
R
Reserves – The portion of the General Fund balance set aside for contingencies.
Resolution – A special order of the City Council that requires less legal formality than an Ordinance.
Revenue – Funds received from various sources to finance expenditures.
S
Sewer Funds – Funds that account for revenues and expenditures related to the City’s sewer programs, including maintenance and expansion of the City’s conveyance system and payment of Metro Sewer treatment costs.
Special Revenue Funds – Funds that are used to account for proceeds derived from specific revenues sources, which are legally restricted to expenditures for special purposes. (e.g. Transportation Funds, Parking Funds, Public Safety Funds)
Spending Plan – A preliminary budget approved by Council contingent upon subsequent adoption of appropriations.
Supplies and Services Expenditures – Expenditures for supplies required for the daily operation of the City and for contractual and professional services.
T
Transfers Out Expenditures – Expenditures in this category are the authorized exchanges of cash, positions, or other resources between organizational units.
U
Utilities Expenditures – Expenses related to the consumption of services including electricity, natural gas, water, and telephone services.
Y
Yield – The rate of return earned on an investment based on the price paid.