Annual Report of the Measure A Citizens Oversight Committee Fiscal Year 2022‐23
Measure A Background
On June 5, 2018, Chula Vista voters passed Measure A, the half -cent sales tax measure to fund public safety staffing and services. The new tax allows 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 tax t ook effect on October 1, 2018, and brought Chula Vista’s tax rate to 8.75 percent.
Citizens Oversight Committee
As stipulated by the City of Chula Vista Municipal Code Chapter 2.63, the Measure A Citizens' Oversight Committee ("COC") was created for the purpose of providing citizens’ oversight in connection with expenditures of tax revenues generated by Measure A. The function of the COC is to review and report on City compliance with the provisions of Measure A, particularly with respect to the City’s accounting and expenditure of Measure A revenues . The Measure A COC held its first meeting on September 26, 2018, and now meets quarterly on the second Thursday of January, April, July and October.
The Measure A COC is composed of eleven members appointed to four -year terms. All terms expire June 30th on the year listed below. The COC members as of 6/30/2023 are:
Member Appointment Criteria Term Expiring
David Stucky (Chair) District 1 Rep. 2026
Lea Cruz District 2 Rep. 2025
Paul Becotte District 3 Rep. 2025
John Volland (Vice Chair) District 4 Rep. 2026
Vacant as of 6/30/2023 Chula Vista Chamber of Commerce Rep.
Dustin Bruzee Chula Vista Police Officers Association Rep. 2024 Darrell Roberts Chula Vista International Association of Fire Fighters Rep. 2025 Nicole Hobson Association of Chula Vista Employees Rep. 2024 Manolo Guillen Chula Vista Fire Chief Rep. 2026
William Sallee Chula Vista Police Chief Rep. 2027
Vacant as of 6/30/2023 Chula Vista Mid/Managers/Professional Association Rep.
The specific duties of the COC are as follows:
1. Review and comment on each year's: (1) Finance Department Report (as defined in CVMC section 3.34.160.A); (2) Measure A Spending Plan (as defined in CVMC section
3.34.160.B); and (3) Annual Independent Auditor’s Report (as defined in CVMC section
3.34.160.C).
2. Make determinations as necessary and appropriate regarding City compliance with Measure A requirements.
3. Work with City staff to identify and apply "best practices" for tracking and reporting on Measure A revenues an d expenditures rela tive to othe r Public Safety Department revenues and expenditures.
4. Prepare an annual report regarding the Finance Department Report for presentation to the City Council at a public meeting.
Highlights of Measure A Activities during Fiscal Year 2022/2023:
• Chair Stucky was reappointed for Committee Chair and Committee Member Volland was elected Vice Chair.
• Committee approved the proposed amendment to add a Special Assignment and Support position to the Fire Department expenditure plan.
• Deputy City Attorney Carnahan provided a neighborhood protection unit progress update.
Short-term rental ordinance enactment has gone into effect. Since October 2021, 15 Gun Violence Restraining Orders were obtained. Looking at programs to educate the youth on the dangers of fentanyl.
• Committee approved the proposed amendment to the expenditure plan to fund two Community Services Officers, twenty hourly Community Services Officers, additional Police vehicles, Drone as First Responder Operations, and Counseling Services for all Police Personnel.
• Independent Auditors’ Report by LSL, LLP for fiscal year ending June 30, 2022 shows that the City is in compliance with applicable Measure A requirements. • Committee approved funding to initiate a CV Fire Fuels Reduction/Mitigation Crew who specialize in vegetation fuel management related to vegetation fire hazards and risks. • Committee approved Fire to use their existing balance to fund Consultants to conduct Fire Department planning.
Board/Commission comments or recommendations to Council:
• Recommend to City Council the incorporation of the proposed FY 2023/2024 Measure A Spending Plan into the City’s FY 2023/2024 budget.
POLICE DEPARTMENT STAFFING PLAN AS OF 7/1/2022
Position FY 2018‐
19 FY 2019‐
20 FY 2020‐
21 FY 2021‐
22 FY 2022‐
23 TOTAL
FTE
Police Captain 1.0 1.0
Police Lieutenant 1.0 1.0
Police Sergeant 3.0 3.0 1.0 7.0
Police Agent 1.0 2.0 3.0 2.0 8.0
Peace Officer 4.0 6.0 14.0 24.0
TOTAL SWORN FTE 5.0 11.0 21.0 4.0 0.0 41.0
Civilian Background Investigator 1.0 1.0
Community Services Officer 2.0 2.0
Digital Forensics Technician 2.0 2.0
Forensics Specialist 1.0 1.0
Information Technology
Technician
1.0 1.0
Police Comm Systems Manager 1.0 1.0
Police Dispatcher 2.0 5.0 7.0
Property & Evidence Specialist 3.0 3.0
Property & Evidence Supervisor 1.0 1.0
Public Information Specialist 1.0 1.0
Sr. Police Records Specialist 3.0 3.0
Sr. Police Technology Specialist 1.0 1.0
TOTAL CIVILIAN FTE 4.0 10.0 2.0 8.0 0.0 24.0
TOTAL POLICE POSITIONS 9.0 21.0 23.0 12.0 0.0 65.0
POLICE DEPARTMENT STAFFING PLAN AS OF 6/30/2023
Staff changes highlighted in yellow
Position FY 2018‐
19 FY 2019‐
20 FY 2020‐
21 FY 2021‐
22 FY 2022‐
23 TOTAL
FTE
Police Captain 1.0 1.0
Police Lieutenant 1.0 1.0
Police Sergeant 3.0 3.0 1.0 7.0
Police Agent 1.0 2.0 3.0 2.0 8.0
Peace Officer 4.0 6.0 14.0 24.0
TOTAL SWORN FTE 5.0 11.0 21.0 4.0 0.0 41.0
Civilian Background Investigator 1.0 1.0
Community Services Officer 2.0 2.0 4.0
Digital Forensics Technician 2.0 2.0
Forensics Specialist 1.0 1.0
Information Technology
Technician
1.0 1.0
Police Comm Systems Manager 1.0 1.0
Police Dispatcher 2.0 5.0 7.0
Property & Evidence Specialist 3.0 3.0
Property & Evidence Supervisor 1.0 1.0
Public Information Specialist 1.0 1.0
Sr. Police Records Specialist 3.0 3.0
Sr. Police Technology Specialist 1.0 1.0
TOTAL CIVILIAN FTE 4.0 10.0 2.0 8.0 2.0 26.0
TOTAL POLICE POSITIONS 9.0 21.0 23.0 12.0 2.0 67.0 Note: 20 part-time hourly CSO positions (9.52 FTE) funded through FY 2025 not reflected in the chart.
FIRE DEPARTMENT STAFFING PLAN AS OF 7/1/2022
FTE Balance:
FY19
FY20
FY21
FY22
FY23
FY24*
Total
Deputy Fire Chief
2 (1)
1 Fire Captain - Ops Support
1 Fire Captain - Public Education & Media Services
1 1
Fire Captain - Squads
2 2
(4)
Firefighter/Paramedic - Squads
2 2
(4)
6 Firefighter EMT (4.0 Staffing)
12 3
9 3
3 30
Fire Captain - 80 - Hour
2 2
4 Fire Engineer
2 2
Firefighter/paramedic - 80 Hour
3 3
Senior Application Specialist
1 1
Inventory Control Specialist
1 Equipment Mechanic
1 TOTAL FIRE PERSONNEL (AMENDED)
19 7
1 2
9 12
50 The above chart does not include four squad positions filled utilizing overtime and 12 Fuels Crew positions utilizing overtim e and hourly personnel. *Planned staffing.
ORIGINAL PSEP TOTAL FIRE PERSONNEL
12 13
11 36
FIRE DEPARTMENT STAFFING PLAN AS OF 6/30/2023
Staff changes highlighted in yellow
Audited Statement of Revenues, Expenditures and Changes in Fund Balance June 30, 2023
Police Department Fund Balance
Revenues
1/2 cent Sales Tax Revenues $ 14,152,143 Grant Funding (COPS Grant and ARPA Grant) 250,000 Police Revenue Total 14,402,143
Expenditures
Personnel Expenditures 9,523,017
Supplies & Services 1,037,353
Police Vehicles, Outfitting, Maint., Fuel, etc. 473,676 City Support (IT, Finance, HR, City Attorney, etc.) 529,843 Transfers Out (POB, Section 115 Trust) 1,137,583 Police Expenditure Total 12,701,472
FY2023 Excess (Deficiency) of Revenues over (Under) Expenditures $ 1,700,671
Police Department Fund Balance of 7/1/2022 $ 21,622,808 FY2023 Excess (Deficiency) of Revenues over (Under) Expenditures 1,700,671 Police Fund Balance as of 6/30/2023 $ 23,323,479
Fire Department Fund Balance
FTE Balance:
FY19
FY20
FY21
FY22
FY23
FY24
Total
Deputy Fire Chief
2 (1)
1 Fire Captain - Ops Support
1 Fire Captain - Public Education & Media Services
1 1
Fire Captain - Squads
2 2
(4)
Firefighter/Paramedic - Squads
2 2
(4)
6 Firefighter EMT (4.0 Staffing)
12 3
9 3
3 30
Fire Captain - 80 - Hour
2 2
4 Fire Engineer
2 2
Firefighter/paramedic - 80 Hour
3 3
Senior Application Specialist
1 1
Inventory Control Specialist
1 Equipment Mechanic
1 TOTAL FIRE PERSONNEL (AMENDED)
19 7
1 2
9 12
50 The above chart does not include four squad positions filled utilizing overtime and 12 Fuels Crew positions utilizing overtim e and hourly personnel.
ORIGINAL PSEP TOTAL FIRE PERSONNEL
12 13
11 36
Revenues
1/2 cent Sales Tax Revenues $ 14,203,505 Other Revenues 57,472
Fire Revenue Total 14,260,977
Expenditures
Personnel Expenditures 5,700,921
Supplies & Services 356,303
Utilities 59,842
Fire Vehicles, Outfitting, Maint., Fuel, etc. 36,530 City Support (IT, Finance, HR, City Attorney, etc.) 529,843 Transfers Out (POB, Section 115 Trust) 798,376 Fire Expenditure Total 7,481,815
FY2023 Excess (Deficiency) of Revenues over (Under) Expenditures $ 6,779,162
Fire Department Fund Balance of 7/1/2022 $ 21,340,158 FY2023 Excess (Deficiency) of Revenues over (Under) Expenditures 6,779,162 Fire Fund Balance as of 6/30/2023 $ 28,119,320
Combined Police Department and Fire Department Fund Balances Combined Measure A Fund Balance as of 7/1/2022 $ 42,962,966 Total Combined Revenues 28,663,120
Total Combined Expenditures 20,183,287 Combined Measure A Fund Balance as of 6/30/2023 $ 51,442,799
Conclusion
The Citizens Oversight Committee notes that this Annual Report refers only to the period from July 1, 2022 to June 30, 2023.
The Citizens Oversight Committee has reviewed the Independent Auditor’s Report on Compliance with Applicable Requirement prepared by the au dit firm of Lance, Soll and Lunghard (LSL), the Measure A Spending Plan, and various expenditure and revenue reports prepared by the City staff. In its report dated December 28, 2023, the auditor “did not identify any deficiencies in internal control over compliance…”. Further, it was the auditor’s opinion that “the City complied, in all material respects, with the types of compliance that could have a direct and material effect on the requirements…” of the 2018 Measure A Sales Tax Fund for the fiscal year ending June 30, 2023.
We would like to acknowledge City staff for their dedication and support to the COC. They have been responsive as we work to ensure transparency in the reporting of Measure A Funds.
Attachment A – Fiscal Year 2022/23 Auditor’s Measure A Report on Compliance Attachment B – Fiscal Year 2022/23 Measure A Financial Report (For Informational Purposes Only)
CITY OF CHULA VISTA, CALIFORNIA
2018 MEASURE A SALES TAX FUND
FOR THE YEAR ENDED JUNE 30, 2023
REPORT ON COMPLIANCE WITH THE
PUBLIC SAFETY EXPENDITURE PLAN
CITY OF CHULA VISTA, CALIFORNIA
2018 MEASURE A SALES TAX FUND
Report on Compliance with the
Public Safety Expenditure Plan
June 30, 2023
CITY OF CHULA VISTA, CALIFORNIA
2018 MEASURE A SALES TAX FUND
Report On Compliance With The
Public Safety Expenditure Plan
June 30, 2023
Table of Contents
Page
Number
Independent Auditors’ Report on Compliance and on
Internal Control Over Compliance ........................................................................................................................ 1
Schedules of 2018 Measure A Sales Tax Fund:
Balance Sheet Schedule ...................................................................................................................................... 4
Schedule of Revenues, Expenditures and Changes in Fund Balance ................................................................ 5
1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE
AND ON INTERNAL CONTROL OVER COMPLIANCE
To the Honorable Mayor and Members of the City Council
City of Chula Vista, California
Report on Compliance
Opinion on the 2018 Measure A Sales Tax Fund
We have audited the 2018 Measure A Sales Tax Fund of the City of Chula Vista, California (the “City”)’s compliance with requirements described in Ordinance No. 3415 (the Ordinanc e) and the Public Safety Expenditure Plan (the Spending Plan) for the year ending June 30, 2023.
In our opinion, the City complied, in all material respects, with the types of compliance that could have a direct and material effect on the requirements referred to above applicable to the City for the year ended June 30, 2023.
Basis for Opinion
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to fi nancial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and t he requirements described in the Ordinance and the Spending Plan. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control o ver compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or gr ant agreements applicable to the Ordinance and the Spending Plan.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud o r error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, the Ordinance, and the Spending Plan will always detect materi al noncompliance when it exists.
To the Hon
orable Mayor and Members of the City Council
City of Chula Vista, California
The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, mi srepresentations, or the override of internal control.
Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of the Ordinance and the Spending Plan as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Ordinance and the Spending Plan, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit
procedures responsive to th ose risks. Such procedures inc lude examining, on a test basis, evidenc e rega
rding the City's compliance with the compliance requirements referred to above and performing such other pro
cedures as we considered necessary in the circumstances. Obtain an understanding of the City’s internal control over co mpliance relevant to the audit in order to desi gn audit
procedures that are appropriate in the circumstances and to test and report on internal control ov er compli
ance in accordance with the Ordinance and the Spending Plan, but not for the purpose of expressing an opinio
n on the effectiveness of the City’s internal control ove r compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal contro l over compliance, such that there is a reasonable possibility that material noncompliance with a compliance requi rement will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over complianc e that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for t he limited purpose described in the first paragraph of this section and was not designed to identify all deficienci es in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or s ignificant deficiencies in internal control over compliance may exist that have not been identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
2 To the Hono
rable Mayor and Members of the City Council
City of Chula Vista, California
Purpose of this Report
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based o n the requirements described in the Ordinance and the Spending Plan. Accordingly, this report is not suitable for any other purpose.
Brea, California
December 28, 2023
3 CITY OF CHULA VISTA
Pooled cash and investments 45,052,545$
Due from other governments 63,239
Due from other funds 4,896,739
Advance to Transport Enterprise Fund 2,340,621
Total Assets 52,353,144$
LIABILITIES, DEFERRED INFLOWS
OF RESOURCES, AND FUND BALANCE
Liabilities:
Accounts payable 206,888$
Accrued liabilities 702,717
Total Liabilities 909,605
Deferred Inflows of Resources:
Unavailable revenues 739
Total Deferred Inflows of Resources 739
Assigned for Measure A Sales Tax 51,442,800
Total Fund Balance 51,442,800
Total Liabilities, Deferred Inflows
of Resources, and Fund Balance 52,353,144$
Fund Balance:
ASSETS:
June 30, 2023
Balance Sheet Schedule
2018 MEASURE A SALES TAX FUND
4 CITY OF CHULA VISTA
Schedule of Revenues, Expenditures and Changes in Fund Balance For the Year Ended June 30, 2023
REVENUES:
Local sales and use tax 28,258,286$
Intergovernmental 347,362
Investment earnings 57,481
Total Revenues 28,663,129
EXPENDITURES:
Public safety 19,787,721
Capital outlay 395,574
Total Expenditures 20,183,295
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 8,479,834
FUND BALANCE - BEGINNING 42,962,966
FUND BALANCE - ENDING 51,442,800$
2018 MEASURE A SALES TAX FUND
5 Revenues
1/2 cent Sales Tax Revenues 14,152,143 $
Grant Funding (COPS Grant and ARPA Grant) 250,000
Police Revenue Total 14,402,143
Expenditures
Personnel Expenditures 9,523,017
Supplies & Services 1,037,353
Police Vehicles, Outfitting, Maint., Fuel, etc. 473,676 City Support (IT, Finance, HR, City Attorney, etc.) 529,843 Transfers Out (POB, Section 115 Trust) 1,137,583
Police Expenditure Total 12,701,472
FY2022 Excess (Deficiency) of Revenues over (Under) Expenditures 1,700,671$ Police Department Fund Balance of 7/1/2022 21,622,808 $ FY2022 Excess (Deficiency) of Revenues over (Under) Expenditures 1,700,671 Police Fund Balance as of 6/30/2023 23,323,479 $
Revenues
1/2 cent Sales Tax Revenues 14,203,505 $
Other Revenues 57,472
Fire Revenue Total 14,260,977
Expenditures
Personnel Expenditures 5,700,921
Supplies & Services 356,303
Utilities 59,842
Fire Vehicles, Outfitting, Maint., Fuel, etc. 36,530
City Support (IT, Finance, HR, City Attorney, etc.) 529,843 Transfers Out (POB, Section 115 Trust) 798,376
Fire Expenditure Total 7,481,815
FY2022 Excess (Deficiency) of Revenues over (Under) Expenditures 6,779,162$ Fire Department Fund Balance of 7/1/2022 21,340,158 $
FY2022 Excess (Deficiency) of Revenues over (Under) Expenditures 6,779,162 Fire Fund Balance as of 6/30/2023 28,119,320 $
Combined Measure A Fund Balance as of 7/1/2022 42,962,966 $ Total Combined Revenues 28,663,120
Total Combined Expenditures 20,183,287
Combined Measure A Fund Balance as of 6/30/2023 51,442,799$ 2018 Measure A Sales Tax Fund
CITY OF CHULA VISTA
Schedule of Revenues, Expenditures and Changes in Fund Balance June 30, 2023
Police Department Fund Balance
Fire Department Fund Balance
Combined Police Department and Fire Department Fund Balances 1/3/2024 1 of 6 Fund Balance Report
AUDITED
Dept. Name** Type* Bgt Ca t* 2023 Original Budget
2023 Budget
Transfer
2023 Revised
Budget 2023 Actual 2023 Available
14-Police Revenue Charges for Services 00000
14-Police Revenue Other Revenue 00000
14-Police Revenue Transfers In (12,827,452) (1,299,254) ( 14,126,706) (14,152,143) 25,437 14-Police Revenue Revenue from Other Agencies (250,000) 0 (250,000) (250,000) (0) 14-Police Revenue Use of Money and Property 00000
14-Police Revenue Total (13,077,452) (1,299,254) ( 14,376,706) (14,402,143) 25,437 14-Police Expense Personnel Services 9,238,911 350,439 9,589, 350 9,523,017 66,333 14-Police Expense Supplies and Services 669,619 487,672 1,157, 291 1,037,353 119,938 14-Police Expense Utilities 00000
14-Police Expense Other Expenses 480,129 48,474 528,603 529,843 (1,240) 14-Police Expense Other Capital 0 2,862,474 2,862, 474 388,977 2,473,496 14-Police Expense Internal Service Charges 60,973 8,377 69,350 84,699 (15,349) 14-Police Expense Transfers Out 1,135,363 0 1,135,363 1,137,583 (2,220) 14-Police Expense Total 11,584,995 3,757,436 15,342, 431 12,701,473 2,640,958 14-Police Total (1,492,457) 2,458,182 965, 725 (1,700,670) 2,666,395 15-Fire Revenue Charges for Services 00000
15-Fire Revenue Other Revenue 00000
15-Fire Revenue Transfers In (12,860,452) (1,246,254) ( 14,106,706) (14,203,505) 96,799 15-Fire Revenue Revenue from Other Agencies 00000
15-Fire Revenue Use of Money and Property 0 0 0 (57,472) 57,472 15-Fire Revenue Total (12,860,452) (1,246,254) ( 14,106,706) (14,260,977) 154,271 15-Fire Expense Personnel Services 5,456,111 1,276,689 6,732, 800 5,700,921 1,031,879 15-Fire Expense Supplies and Services 938,551 (104,750) 833,801 356,303 477,498 15-Fire Expense Utilities 4,976 55,147 60,123 59,842 281 15-Fire Expense Other Expenses 480,129 49,714 529,843 529,843 0 15-Fire Expense Other Capital 0 221,547 221,547 6,597 214,950 15-Fire Expense Internal Service Charges 79,556 8,800 88,356 29,933 58,424 15-Fire Expense Transfers Out 797,187 (180,222) 616,965 798,376 (181,411) 15-Fire Expense CIP Project Expenditures 00000
15-Fire Expense Total 7,756,510 1,326,925 9,083, 435 7,481,814 1,601,620 15-Fire Total (5,103,942) 80,671 (5,023, 271) (6,779,162) 1,755,891 Grand Total (6,596,399) 2,538,853 (4, 057,546) (8,479,833) 4,422,286
CITY OF CHULA VISTA
2018 MEASURE A SALES TAX FUNDS
BUDGET OVERVIEW BY DEPARTMENT AND BUDGET CATEGORY
FY 2023, PERIOD 1 - 12
1/3/2024 2 of 6 FY23 Measure A_Bgt Category
AUDITED
Dept. Name** Type* Bgt Cat* Object Name**
2023 Original
Budget
2023 Budget
Transfer
2023 Revised
Budget 2023 Actual 2023 Available
14-Police Revenue Charges for Services 4971 Tow Referral Fee 0 0000 14-Police Revenue Charges for Services 5062 Police Reimbursements 0 0000 14-Police Revenue Charges for Services 5063 Abandoned Veh Abatement Reimb 0 0000 14-Police Revenue Charges for Services 5065 City Staff Time & Cost Recover 0 0000 14-Police Revenue Charges for Services Total 00000
14-Police Revenue Other Revenue 5463 Recoveries on Damaged Property 0 0000 14-Police Revenue Other Revenue 5491 P.Y. Revenue 0 0000 14-Police Revenue Other Revenue Total 00000
14-Police Revenue Transfers In 5999 Transfers In (12,827,452) (1,299,254) (14,126,706) (14,152,143) 25,437 14-Police Revenue Transfers In Total (12,827,452) (1,299,254) (14,126,706) (14,152,143) 25,437 14-Police Revenue Revenue from Other Agencies 4601 PD Fed Grant-Cops Univ Hiring (250,000) 0 (250,000) (250,000) (0) 14-Police Revenue Revenue from Other Agencies 4625 CARES CRF Federal 0 0000 14-Police Revenue Revenue from Other Agencies 4626 FEMA Reimbursement 0 0000 14-Police Revenue Revenue from Other Agencies Total (250,000) 0 (250,000) (250,000) (0) 14-Police Revenue Use of Money and Property 4421 Sale of Other Personal Prop 0 0000 1 4 - P o l i c e R e v e n u eU s e o f M o n e y a n d P r o p e r t y T o t a l 00000 14-Police Revenue Total (13,077,452) (1,299,254) (14,376,706) (14,402,143) 25,437 14-Police Expense Personnel Services 6001 Salaries 6,140,771 82,254 6,223,025 6,157,150 65,875 14-Police Expense Personnel Services 6002 Wages - Hourly 0 221,450 221,450 133,875 87,575 14-Police Expense Personnel Services 6006 Temporary Staffing Services 0 0000 14-Police Expense Personnel Services 6101 Overtime - Regular 518,913 0 518,913 188,560 330,353 14-Police Expense Personnel Services 6102 Overtime - Min Staffing 0 0 0 224,974 (224,974) 14-Police Expense Personnel Services 6103 Overtime - Court 0 0 0 11,715 (11,715) 14-Police Expense Personnel Services 6104 Overtime - Training 0 0 0 29,813 (29,813) 14-Police Expense Personnel Services 6105 Overtime - Callback 0 0 0 5,116 (5,116) 14-Police Expense Personnel Services 6106 Overtime - Reimbursed 0 0 0 650 (650) 14-Police Expense Personnel Services 6107 Overtime - Extended shift 0 0 0 17,231 (17,231) 14-Police Expense Personnel Services 6111 Overtime - Hard Holiday 167,610 0 167,610 119,201 48,409 14-Police Expense Personnel Services 6113 Overtime - Constant Min Staff 0 0000 14-Police Expense Personnel Services 6121 Differential - Bilingual 8,400 0 8,400 16,537 (8,137) 14-Police Expense Personnel Services 6122 Differential - Shift 50,860 0 50,860 58,459 (7,599) 14-Police Expense Personnel Services 6124 Differential - Cert Pay 0 0 0 783 (783) 14-Police Expense Personnel Services 6131 Differential - Education 63,600 0 63,600 73,489 (9,889) 14-Police Expense Personnel Services 6132 Differential - Dog Handler 0 0 0 1,806 (1,806) 14-Police Expense Personnel Services 6133 Differential - Motorcycle 0 0 0 1,527 (1,527) 14-Police Expense Personnel Services 6134 Differential - FTO 0 0 0 17,970 (17,970) 14-Police Expense Personnel Services 6141 Standby 0 0 0 15,388 (15,388) 14-Police Expense Personnel Services 6151 Sick in Lieu 0 0 0 3,847 (3,847) 14-Police Expense Personnel Services 6152 Vacation in Lieu 0 0 0 32,680 (32,680) 14-Police Expense Personnel Services 6154 Comp Time in Lieu 0 0 0 8,735 (8,735) 14-Police Expense Personnel Services 6161 Laundry Allowance 12,025 0 12,025 13,123 (1,098) 14-Police Expense Personnel Services 6171 Cell Phone/PDA Stipend 0 0000 14-Police Expense Personnel Services 6175 COVID19 Stipend 24,000 (1,000) 23,000 23,000 0 14-Police Expense Personnel Services 6181 Salary Savings Ongoing (215,776) 0 (215,776) 0 (215,776) 14-Police Expense Personnel Services 6182 Furlough Reduction 0 0 0 1,258 (1,258) 14-Police Expense Personnel Services 6183 Salary Savings One-Time 0 0000 14-Police Expense Personnel Services 6201 Flex/Insurance 1,002,375 23,154 1,025,529 806,085 219,444 14-Police Expense Personnel Services 6211 PERS 1,070,382 9,352 1,079,734 1,127,564 (47,830) 14-Police Expense Personnel Services 6212 PARS 0 10,122 10,122 2,987 7,135 14-Police Expense Personnel Services 6214 PERS Unfunded Liability 44,355 0 44,355 44,355 0
CITY OF CHULA VISTA
2018 MEASURE A SALES TAX FUNDS
BUDGET OVERVIEW BY DEPARTMENT, BUDGET CATEGORY, AND OBJECT ACCOUNT FY 2023, PERIOD 1 - 12
1/3/2024 3 of 6 FY23 Measure A_Bgt Categ Object
AUDITED
Dept. Name** Type* Bgt Cat* Object Name**
2023 Original
Budget
2023 Budget
Transfer
2023 Revised
Budget 2023 Actual 2023 Available
CITY OF CHULA VISTA
2018 MEASURE A SALES TAX FUNDS
BUDGET OVERVIEW BY DEPARTMENT, BUDGET CATEGORY, AND OBJECT ACCOUNT FY 2023, PERIOD 1 - 12
14-Police Expense Personnel Services 6221 Medicare 70,660 5,107 75,767 102,955 (27,188) 14-Police Expense Personnel Services 6231 Prof Enrichment-ACE 0 0000 14-Police Expense Personnel Services 6242 Retiree Medical Trust 21,600 0 21,600 23,049 (1,449) 14-Police Expense Personnel Services 6251 Workers Comp 259,136 0 259,136 259,136 0 14-Police Expense Personnel Services Total 9,238,911 350,439 9,589,350 9,523,017 66,333 14-Police Expense Supplies and Services 6301 Contracted Services 569,619 188,154 757,773 755,050 2,723 14-Police Expense Supplies and Services 6401 Cellular Phone Service 0 14,760 14,760 17,006 (2,246) 14-Police Expense Supplies and Services 6402 Software Maintenance Fees 0 9,788 9,788 6,343 3,445 14-Police Expense Supplies and Services 6403 Other Agencies Permits & Fees 0 0000 14-Police Expense Supplies and Services 6412 Advertising 0 0000 14-Police Expense Supplies and Services 6421 Printing & Binding 0 0000 14-Police Expense Supplies and Services 6432 Membership/Dues 0 0000 14-Police Expense Supplies and Services 6433 Travel/Conf/Training/Meetings 0 56,000 56,000 37,905 18,095 14-Police Expense Supplies and Services 6441 Transportation Reimb In Co. 0 0000 14-Police Expense Supplies and Services 6451 Insurance 0 0000 14-Police Expense Supplies and Services 6465 Wireless & Data Access Chrgs 0 0000 14-Police Expense Supplies and Services 6501 Repair & Maint of Equipment 0 0000 14-Police Expense Supplies and Services 6502 Maintenance - Comm Equip 0 21,546 21,546 15,476 6,071 14-Police Expense Supplies and Services 6506 Maintenance - Automotive 0 0000 14-Police Expense Supplies and Services 6521 Fleet Maint Charges 0 0000 14-Police Expense Supplies and Services 6601 Office Supplies 0 0000 14-Police Expense Supplies and Services 6632 Medical & Lab Supplies 0 0000 14-Police Expense Supplies and Services 6633 Program Supplies 0 2,000 2,000 23,324 (21,324) 14-Police Expense Supplies and Services 6634 Traffic Control Supplies 0 0000 14-Police Expense Supplies and Services 6651 Books, Publ, Maps, Periodicals 0 0 0 1,786 (1,786) 14-Police Expense Supplies and Services 6672 Food/Refreshments 0 0000 14-Police Expense Supplies and Services 6681 Wearing Apparel 0 66,000 66,000 35,001 30,999 14-Police Expense Supplies and Services 6684 Equip & Furnishings < $10000 0 127,665 127,665 145,463 (17,799) 14-Police Expense Supplies and Services 6685 Computer Hardware and Software 100,000 1,760 101,760 0 101,760 14-Police Expense Supplies and Services 6701 Repair & Maintenance of Bldgs 0 0000 14-Police Expense Supplies and Services Total 669,619 487,672 1,157,291 1,037,353 119,938 14-Police Expense Utilities 6992 Gas and Electric 0 0000 14-Police Expense Utilities 6994 Water 0 0000
14-Police Expense Utilities Total 00000
14-Police Expense Other Expenses 7003 City Staff Services 480,129 48,474 528,603 529,843 (1,240) 14-Police Expense Other Expenses Total 480,129 48,474 528,603 529,843 (1,240) 14-Police Expense Other Capital 7301 Equipment > $10000 0 68,542 68,542 0 68,542 14-Police Expense Other Capital 7305 Automotive Equipment > $10K 0 2,793,932 2,793,932 388,977 2,404,955 14-Police Expense Other Capital Total 0 2,862,474 2,862,474 388,977 2,473,496 14-Police Expense Internal Service Charges 7878 Fleet Maintenance Charges 60,973 8,377 69,350 84,699 (15,349) 14-Police Expense Internal Service Charges Total 60,973 8,377 69,350 84,699 (15,349) 14-Police Expense Transfers Out 8999 Transfers Out 1,135,363 0 1,135,363 1,137,583 (2,220) 14-Police Expense Transfers Out Total 1,135,363 0 1,135,363 1,137,583 (2,220) 14-Police Expense Total 11,584,995 3,757,436 15,342,431 12,701,473 2,640,958 14-Police Total (1,492,457) 2,458,182 965,725 (1,700,670) 2,666,395 15-Fire Revenue Charges for Services 4752 Dev Fees - Deposit Based 0 0000 15-Fire Revenue Charges for Services Total 00000
1/3/2024 4 of 6 FY23 Measure A_Bgt Categ Object
AUDITED
Dept. Name** Type* Bgt Cat* Object Name**
2023 Original
Budget
2023 Budget
Transfer
2023 Revised
Budget 2023 Actual 2023 Available
CITY OF CHULA VISTA
2018 MEASURE A SALES TAX FUNDS
BUDGET OVERVIEW BY DEPARTMENT, BUDGET CATEGORY, AND OBJECT ACCOUNT FY 2023, PERIOD 1 - 12
15-Fire Revenue Other Revenue 5511 Rebates/Refunds 0 0000 15-Fire Revenue Other Revenue Total 00000
15-Fire Revenue Transfers In 5999 Transfers In (12,860,452) (1,246,254) (14,106,706) (14,203,505) 96,799 15-Fire Revenue Transfers In Total (12,860,452) (1,246,254) (14,106,706) (14,203,505) 96,799 15-Fire Revenue Revenue from Other Agencies 4625 CARES CRF Federal 0 0000 15-Fire Revenue Revenue from Other Agencies 4626 FEMA Reimbursement 0 0000 15-Fire Revenue Revenue from Other Agencies 4711 Contributions - Other Agencies 0 0000 1 5 - F i r e R e v e n u eR e v e n u e f r o m O t h e r A g e n c i e s T o t a l 00000 15-Fire Revenue Use of Money and Property 4402 Investment Earnings Others 0 0 0 (57,472) 57,472 15-Fire Revenue Use of Money and Property Total 0 0 0 (57,472) 57,472 15-Fire Revenue Total (12,860,452) (1,246,254) (14,106,706) (14,260,977) 154,271 15-Fire Expense Personnel Services 6001 Salaries 2,609,522 1,144,842 3,754,364 2,715,505 1,038,859 15-Fire Expense Personnel Services 6002 Wages - Hourly 0 0 0 10,446 (10,446) 15-Fire Expense Personnel Services 6101 Overtime - Regular 1,260,007 (246,164) 1,013,843 39,091 974,752 15-Fire Expense Personnel Services 6104 Overtime - Training 7,425 10,000 17,425 18,248 (823) 15-Fire Expense Personnel Services 6105 Overtime - Callback 0 0000 15-Fire Expense Personnel Services 6106 Overtime - Reimbursed 0 0000 15-Fire Expense Personnel Services 6111 Overtime - Hard Holiday 117,343 0 117,343 97,730 19,613 15-Fire Expense Personnel Services 6112 Overtime - FLSA Premium 50,970 0 50,970 61,071 (10,101) 15-Fire Expense Personnel Services 6113 Overtime - Constant Min Staff 0 0 0 1,269,942 (1,269,942) 15-Fire Expense Personnel Services 6121 Differential - Bilingual 0 0 0 6,370 (6,370) 15-Fire Expense Personnel Services 6125 Differential - Search & Rescue 0 0 0 12,111 (12,111) 15-Fire Expense Personnel Services 6131 Differential - Education 68,400 25,200 93,600 71,548 22,052 15-Fire Expense Personnel Services 6135 Differential - Fire Prevention 63,510 0 63,510 58,505 5,005 15-Fire Expense Personnel Services 6136 Differential - Paramedic 7,299 0 7,299 14,966 (7,667) 15-Fire Expense Personnel Services 6137 Differential - EMT 24,799 0 24,799 31,277 (6,478) 15-Fire Expense Personnel Services 6138 Differential - Squad Premium 0 0000 15-Fire Expense Personnel Services 6151 Sick in Lieu 0 0 0 4,559 (4,559) 15-Fire Expense Personnel Services 6152 Vacation in Lieu 0 0000 15-Fire Expense Personnel Services 6154 Comp Time in Lieu 0 0 0 29,260 (29,260) 15-Fire Expense Personnel Services 6161 Laundry Allowance 5,800 0 5,800 5,957 (157) 15-Fire Expense Personnel Services 6171 Cell Phone/PDA Stipend 720 0 720 166 554 15-Fire Expense Personnel Services 6175 COVID19 Stipend 57,000 (54,000) 3,000 6,000 (3,000) 15-Fire Expense Personnel Services 6182 Furlough Reduction 0 0000 15-Fire Expense Personnel Services 6201 Flex/Insurance 452,921 240,147 693,068 439,574 253,494 15-Fire Expense Personnel Services 6211 PERS 529,082 145,212 674,294 600,132 74,162 15-Fire Expense Personnel Services 6212 PARS 0 0000
15-Fire Expense Personnel Services 6214 PERS Unfunded Liability 22,978 0 22,978 22,978 0 15-Fire Expense Personnel Services 6221 Medicare 59,342 11,452 70,794 66,493 4,301 15-Fire Expense Personnel Services 6231 Prof Enrichment-ACE 0 0000 15-Fire Expense Personnel Services 6251 Workers Comp 118,993 0 118,993 118,993 0 15-Fire Expense Personnel Services Total 5,456,111 1,276,689 6,732,800 5,700,921 1,031,879 15-Fire Expense Supplies and Services 6301 Contracted Services 131,958 11,550 143,508 71,853 71,655 15-Fire Expense Supplies and Services 6401 Cellular Phone Service 0 0 0 3,374 (3,374) 15-Fire Expense Supplies and Services 6402 Software Maintenance Fees 139,015 6,480 145,495 95,012 50,483 15-Fire Expense Supplies and Services 6403 Other Agencies Permits & Fees 0 0 0 532 (532) 15-Fire Expense Supplies and Services 6411 Recognition/Appreciation Serv 0 360 360 487 (127) 15-Fire Expense Supplies and Services 6421 Printing & Binding 0 330 330 2,547 (2,217) 15-Fire Expense Supplies and Services 6422 Postage and Mailings 0 0000 15-Fire Expense Supplies and Services 6433 Travel/Conf/Training/Meetings 0 0 0 3,345 (3,345) 15-Fire Expense Supplies and Services 6451 Insurance 0 0000 1/3/2024 5 of 6 FY23 Measure A_Bgt Categ Object
AUDITED
Dept. Name** Type* Bgt Cat* Object Name**
2023 Original
Budget
2023 Budget
Transfer
2023 Revised
Budget 2023 Actual 2023 Available
CITY OF CHULA VISTA
2018 MEASURE A SALES TAX FUNDS
BUDGET OVERVIEW BY DEPARTMENT, BUDGET CATEGORY, AND OBJECT ACCOUNT FY 2023, PERIOD 1 - 12
15-Fire Expense Supplies and Services 6465 Wireless & Data Access Chrgs 0 0 0 7,159 (7,159) 15-Fire Expense Supplies and Services 6501 Repair & Maint of Equipment 0 1,563 1,563 17,174 (15,612) 15-Fire Expense Supplies and Services 6502 Maintenance - Comm Equip 10,461 0 10,461 0 10,461 15-Fire Expense Supplies and Services 6506 Maintenance - Automotive 0 0000 15-Fire Expense Supplies and Services 6521 Fleet Maint Charges 0 0000 15-Fire Expense Supplies and Services 6601 Office Supplies 4,290 360 4,650 3,284 1,366 15-Fire Expense Supplies and Services 6611 Janitorial Supplies 0 450 450 9,480 (9,030) 15-Fire Expense Supplies and Services 6621 Fuel, Oil & Lubricants 0 0 0 2,123 (2,123) 15-Fire Expense Supplies and Services 6632 Medical & Lab Supplies 0 0000 15-Fire Expense Supplies and Services 6633 Program Supplies 0 22,339 22,339 30,764 (8,425) 15-Fire Expense Supplies and Services 6651 Books, Publ, Maps, Periodicals 0 1,050 1,050 162 888 15-Fire Expense Supplies and Services 6672 Food/Refreshments 0 1,500 1,500 1,359 141 15-Fire Expense Supplies and Services 6681 Wearing Apparel 217,975 (160,168) 57,807 64,764 (6,956) 15-Fire Expense Supplies and Services 6684 Equip & Furnishings < $10000 434,852 6,797 441,649 34,919 406,730 15-Fire Expense Supplies and Services 6685 Computer Hardware and Software 0 2,639 2,639 7,966 (5,326) 15-Fire Expense Supplies and Services Total 938,551 (104,750) 833,801 356,303 477,498 15-Fire Expense Utilities 6991 Phone Service 0 0 0 2,846 (2,846) 15-Fire Expense Utilities 6992 Gas and Electric 4,976 0 4,976 47,098 (42,122) 15-Fire Expense Utilities 6994 Water 0 55,147 55,147 9,898 45,248 15-Fire Expense Utilities Total 4,976 55,147 60,123 59,842 281 15-Fire Expense Other Expenses 7003 City Staff Services 480,129 49,714 529,843 529,843 0 15-Fire Expense Other Expenses Total 480,129 49,714 529,843 529,843 0 15-Fire Expense Other Capital 7301 Equipment > $10000 0 17,452 17,452 6,597 10,855 15-Fire Expense Other Capital 7305 Automotive Equipment > $10K 0 204,095 204,095 0 204,095 15-Fire Expense Other Capital Total 0 221,547 221,547 6,597 214,950 15-Fire Expense Internal Service Charges 7878 Fleet Maintenance Charges 79,556 8,800 88,356 29,933 58,424 15-Fire Expense Internal Service Charges Total 79,556 8,800 88,356 29,933 58,424 15-Fire Expense Transfers Out 8999 Transfers Out 797,187 (180,222) 616,965 798,376 (181,411) 15-Fire Expense Transfers Out Total 797,187 (180,222) 616,965 798,376 (181,411) 15-Fire Expense CIP Project Expenditures 7999 CIP Expenditure 0 0000 1 5 - F i r e E x p e n s eC I P P r o j e c t E x p e n d i t u r e s T o t a l 00000 15-Fire Expense Total 7,756,510 1,326,925 9,083,435 7,481,814 1,601,620 15-Fire Total (5,103,942) 80,671 (5,023,271) (6,779,162) 1,755,891 Grand Total (6,596,399) 2,538,853 (4,057,546) (8,479,833) 4,422,286 1/3/2024 6 of 6 FY23 Measure A_Bgt Categ Object