Annual Report of the Measure P Citizens Oversight Committee Fiscal Year 2022 2023
Measure P Background
In November 2016, Chula Vista voters approved Measure P: a temporary, ten year, half cent sales tax to fund high priority infrastructure needs. Collection of the sales tax began April 1, 2017.
The sales tax is projected to raise 247 million, which 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.
Citizens Oversight Committee
The ballot measure also established a Measure P Citizens Oversight Committee COC). The Measure P Citizens Oversight Committee COC) is composed of 9 members. The purpose of the COC is to review and report on all Measure P expenditure plans, financial reports, and audits. The COC consists of five At Large members, with at least one from each Council district, and four Designated Members selected from candidates nominated by the Nominating Authorities listed below.
The board is composed of 9 members appointed to a four year term.
Member
Appointment
Criteria
Term Expiring
Greg Martinez Vice Chair) District 1 Rep. 6/ 30/ 25
Christopher Redo District 2 Rep. 6/ 30/ 25
Saad Ilyas District 3 Rep. 6/ 30/ 25
Vacant District 4 Rep. 6/ 30/ 25
Mona Freels At Large Rep. 6/ 30/ 25
Silvia Saldivar Designated Rep. 2 6/ 30/ 25
David Garcias Chair) Designated Rep. 3 6/ 30/ 25
Vacant Designated Rep. 6/ 30/ 25
Nicole Enriquez Designated Rep. 5 6/ 30/ 25
Nominating Authorities are as follows:
1 Chula Vista Chamber of Commerce
2 Alliance of Californians for Community Empowerment, San Diego Branch 3 San Diego and Imperial Counties Labor Union
4 San Diego County Taxpayers Association
5 Parks and Recreation Commission
6 Sustainability Commission
The specific duties of the COC are as follows:
1. Review and comment on each year' s Finance Department Report as defined in Chula Vista Municipal Code CVMC] section 3. 33. 160. A); Measure P Spending Plan as defined in CVMC section 3. 33. 160. B); and the Annual Independent Auditor’ s Report as defined in CVMC section 3. 33. 160. C).
2. Prepare an Annual Report regarding the Finance Department Report for presentation to the City Council at a public meeting.
3. Work with City staff to identify and apply best practices" for tracking and reporting on Measure P revenues and expenditures relative to other City revenues and expenditures.
Summary of fiscal year 2023 Independent Auditors’ Report on Compliance Revenues and Expenditures
Major expenditures in the following categories incurred in fiscal year 2023:
Category FY 2023 Expenditures Major Items
Fire Services 1, 041, 616 Fire Vehicles, Fire Equipment, Facility Repairs Police Services 1, 662, 841
Police Vehicles, Communication System,
Facility Repairs
Infrastructure 21, 684, 331
Streets, Other Public Infrastructure, Sports
Fields and Courts, Non Safety Vehicles, Public
Facilities, Traffic Signal Systems, Park
Infrastructure, Citywide Network
Replacement, Citywide Telecommunications
Staff Time 417, 492 City Staff Time
Debt Service 7, 805, 303 Bond Debt Service
Administrative Expenses 49, 041
Audit, Bond Administration Fees, Banking
Fees, Cost of Issuance
Total Expenditures 32, 660, 624
Audited Statement of Revenues, Expenditures and Changes in Fund Balance June 30, 2023
Revenues:
Local sales and use tax 28, 286, 339
Use of money and property 548, 992
Miscellaneous 468
Total Revenues 28, 835, 799
Expenditures:
Contracted Services 42, 226
Equipment and shared infrastructure costs 307, 299
Capital outlay 23, 226, 473
Debt service:
Principal retirement 1, 165, 140
Interest and fiscal charges 110, 183
Total Expenditures 24, 851, 321
Excess Deficiency) of Revenues
Over under) Expenditures 3, 984, 478
Other Financing Sources Uses):
Transfers Out Municipal Financing Authority Fund 7, 809, 303) Total Other Financing Sources Uses) 7, 809, 303)
Net Change in Fund Balance 3, 824, 825)
Fund Balance at Beginning of Year 29, 063, 158
Fund Balance as of June 30, 2023 25, 238, 333
Plan Expenditures by Replacement Category
24, 806, 280)
Major Projects Fiscal Year 2022/ 2023) by Cost Category Lauderbach Park PRK0329):
This project replaced the natural grass on the sports field with synthetic turf, and replaced the deteriorated basketball court with a new court that includes striping for a pickleball court. The replacement of the sports field included installation of a new walking path, new sports lighting, and striping for both soccer and softball.
208, 316 853, 799
9, 588
842, 282
710, 361
104, 474
5,724
13, 162
735, 539
572, 748
2, 403, 475
13, 516, 501
677, 136
410, 815
2, 745, 416
996, 945
Fire Stations Repairs/ Replacement 208, 316) Fire Response Vehicles 853, 799) Fire Safety Equipment 9, 588) Police Response Vehicles 842, 282) Public Safety Communication Systems 710, 361) Police Facility Repairs 104, 474) Police Equipment 5, 724) Streets 13, 162)
Other Public Infrastructure 735, 539) Sports Courts and Fields 572, 748) Non Safety Vehicles 2, 403, 475) Recreation and Senior Centers 13, 516, 501) Civic Center and South Libraries 677, 136) Other Public Facilities 410, 815) Traffic Signal Systems 2, 745, 416) Park Infrastructure 996, 945) Citywide Network Replacement 0) Citywide Telecommunications 0)
In addition, a new picnic area was constructed, replacing the old picnic areas. This project also rehabilitated the failed walkway access to the park for the senior housing to the south.
Construction began February of 2022, and was completed in April of 2023. The park reopened in July of 2023, following a 3 month sod establishment period. 1 million of this project’ s funding came from a State of California Grant for California Youth Soccer and Recreation Development Program, and an additional 820, 000 was funded by Measure P.
Other Infrastructure CMP Rehabilitation Outside ROW DRN0219):
Portions of the corrugated metal pipe CMP) in the City' s storm drain system have reached the end of their service life. This project will complete CMP repairs that have high consequence of failure outside the city' s right of way. These efforts may extend the CMP life by 40 60 years, thereby preventing potential flooding and property damage. The project encompasses the rehabilitation of 34 locations across the city. Design work for 23 of these locations was successfully completed in 2023, marking significant progress. Presently, our design team is actively engaged in finalizing plans for the remaining 11 locations, ensuring a thorough and efficient approach to safeguarding our stormwater infrastructure.
Other Infrastructure Traffic Signal Modifications TRF0408):
The CIP project’ s scope of work included traffic signal modifications and upgrades to 11 existing signalized intersections within the city. These upgrades improved visibility, provided for protected left turn movements, provided for permissive flashing yellow left turn movements, and replaced failing and outdated traffic signal equipment at various locations citywide. Construction began in February of 2021 and was completed in July of 2023.
Loma Verde Recreation Center GGV0247):
In April of 2020, the City approved a Design Build Agreement with EC Constructors, Inc. for design of Segments 1 and 2 of the Loma Verde Recreation Center. Thereafter, in August 2021, the Council awarded the contract for the Construction Phase of Segments 1 and 2. This phase involved the demolition and reconstruction of approximately 20, 000 square feet of the Center.
The renovated facility now features a new multi purpose gymnasium, dance rooms, crafts room, fitness room, game room, hard courts, restrooms, changing rooms, staff offices, lifeguard staff room, and break room. Construction of Segments 1 and 2 was completed in April 2023, and these segments were opened for limited use until the completion of Segment 3.
Design of Segment 3 began in June of 2021 and was completed June 2022. This segment of the project involved replacing the remaining portion of the existing building to accommodate new pool mechanical equipment, wet and dry storage, a new competition pool, a new recreation pool, a new splashpad, a replacement playground, a replacement solar water heater, new sports
lighting, a new pool deck, and classroom space. Construction of Segment 3 commenced in August 2022 and was completed in October 2023, allowing for the full use of the entire Loma Verde Recreation Center.
Chula Vista Civic Center Library Children’ s Library and Restroom Upgrades GGV0231):
Upgrades of four restrooms, including removal and replacement of existing finishes, fixtures, and accessories in compliance with accessibility guidelines and City standards; new carpeting and repainting of the Children’ s Library and entry foyer, as well as the removal of no longer needed bookshelves and furniture. Project completed February 2023.
Rohr Park Restroom Replacement PRK0328):
This project replaces an existing restroom building at Rohr Park with a new restroom building.
The restroom building has two community restrooms male and female), a utility/ mechanical room, and storage. Project completed August 2022.
Public Works Boiler/ Chiller GGV0234):
The Public Works facility boiler/ chiller replacement project includes replacing existing single air cooled chiller, single boiler, four 4) hydronic chilled water pumps and two 2) hydronic heating hot water pumps. Project completed August 2022.
Projects in Progress
Renovation of Fire Station 1 GGV0252):
Existing City of Chula Vista Fire Station No. 1 requires renovations to meet the evolving duties of the Fire Department, accommodate modern equipment, renovate, and repair aging aspects of the building, and accommodate firefighter personnel needs. The existing ladder truck housed at Fire Station No. 1 will be replaced in the next year with a larger apparatus that will not fit within the existing apparatus bay making alterations to the existing apparatus bay necessary. The fire station age and condition require replacement or rehabilitation of various areas as part of this Project. The station dorm rooms and bathrooms require upgrades to meet modern firefighter personnel needs.
In May of 2021, Council approved a Design Build Agreement with EC Constructors, Inc. for design of the Fire Station 1 renovations. The design phase was completed in late 2022, and trade contractor bids were received in January 2023. A resolution to award the Construction Phase contract was approved by Council in February of 2023. Due to worldwide supply constraints on electrical components which impacted delivery dates for critical materials, the start of construction was delayed until September 2023. Construction is currently underway, and completion is scheduled for September 2024.
Fuel Management GGV0235):
Fuel dispenser upgrades, fuel management systems replacements/ upgrades and associated equipment and software at the Public Works Corp Yard and Fire Stations 3, 4, 5, and 7.
Sports Courts Fields Irrigation PRK0327):
Project scope includes purchase, installation, and set up of the Parks and Recreation irrigation platform to a smart centralized system.
Upcoming Projects
Police Facility HVAC GGV0232):
Upgrades and replacements to the Police Facility HVAC. The project includes but not limited to the following equipment: 14 roof mounted air handling units and 10 separate return air fan units, 13 split system fan coil units, computer room indoor air handler and secondary outdoor condensing unit with indoor fan, 41 building exhaust fans etc. This project is largely funded by ARPA but includes Measure P funding as well.
Public Works Air Handlers GGV0234):
This project will be addresses in multiple phases. Replacing the existing unit along with five other roof mounted units that are still operational but approaching the end of their useful life; may include relocating the existing equipment to alternate locations. 1301 Oleander Ave Building Repairs GGV0257):
Tenant improvements at the 1301 Oleander Avenue facility, which was previously used as a Boys and Girls Club. Improve the below facilities to become operational including main entrance, foyer, restrooms, gymnasium, and improvements to the east and west office wings. Some building repairs have been completed in order to allow for the opening of the Innovation Station in partnership with the Chula Vista school district.
Non Safety Vehicles:
Measure P has allowed for the replacement of vehicles that were beyond their recommended replacement date. In fiscal year 2023 approximately 2. 4 million was spent on non Public Safety vehicles and equipment. The City continues to make significant efforts to replace vehicles which were overdue for replacement.
Purchases of non Public Safety vehicles in fiscal year 2023 include the following:
2) Groundmaster 5900 Mowers
2) 2022 Freightliner M2 with 5 7 Yard Dump Body
15) Ford F150 XLs
5) Ford Escapes
2) Asphalt Rollers
The following table summarizes the Measure P vehicle purchases for non Public Safety vehicles by year.
Non Public Safety
Year Count Amount
2017 0
2018 28 1, 167, 612
2019 14 1, 955, 991
2020 29 1, 415, 196
2021 5 438, 021
2022 24 2, 182, 186
2023 42 2, 381, 972
Total 142 9, 540, 978
It is important to note that several vehicles and pieces of equipment have been ordered through Measure P funding. However, due to continued production interruptions and supply shortages at the manufacturers, delivery of the ordered vehicles/ equipment has been delayed. At the end of fiscal year 2023, there were open purchase orders in the amount of 1. 2 million for vehicles/ equipment not assigned to Safety.
The following table reflects the Measure P funded vehicles for Public Safety:
Fire Police
Year Count Amount Count Amount
2017 3 207, 619 3 168, 703
2018 6 2, 100, 784 43 1, 820, 560
2019 11 2, 853, 280 27 1, 047, 894
2020 6 536, 432 5 515, 532
2021 2 239, 328 23 1, 468, 123
2022 2 1, 746, 519 10 432, 693
2023 0 14 842, 282
Total 30 7, 683, 962 108 6, 295, 787
Conclusion
The Citizens Oversight Committee notes that this Annual Report refers only to the period from July 1, 2022 to June 30, 2023. This report presents the sixth full year of collections and expenditures for the Measure P funds. During this period the Committee took additional steps to improve the format, content, and scope of reports on expenditures, work schedule, and public
information efforts required to provide citizens with transparency on the finances associated with the implementation of Measure P.
In April 2017, City staff provided a status report to the Committee on the pending Measure P bond issuance. The intent of the bond issuance was to advance the funds necessary to initiate projects listed by the City as critical red assets those in imminent stages of failure) in the City’s Asset Management Plan.
On July 27, 2017, City staff reported to the Committee that the bond issuance had been successful, generating 70, 000, 000 in net bond proceeds to be used for Measure P projects.
Accordingly, all budgets for the Measure P Spending Plan were prepared in compliance with the ordinance, including the net bond proceeds.
The Citizens Oversight Committee has reviewed the Independent Auditor’ s Report on Compliance with Applicable Requirement prepared by the audit firm of Lance, Soll and Lunghard LSL), the Measure P Spending Plan, and various expenditure and revenue reports prepared by the City staff for the year ending June 30, 2023. In its report dated December 28, 2023, the auditor’ s opinion was 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 2016 Measure P Sales Tax Fund.
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 P Funds.
Attachment A Copy of the FY23 Audited Report
Attachment B Fiscal Year 2022 23 Expenditure Report For Informational Purposes Only)
CITY OF CHULA VISTA, CALIFORNIA
2016 MEASURE P SALES TAX FUND
FOR THE YEAR ENDED JUNE 30, 2023
REPORT ON COMPLIANCE WITH THE
INFRASTRUCTURE, FACILITIES AND
EQUIPMENT EXPENDITURE PLAN
CITY OF CHULA VISTA, CALIFORNIA
2016 MEASURE P SALES TAX FUND
Report on Compliance with the
Infastructure, Facilities and Equipment Expenditure Plan June 30, 2023
CITY OF CHULA VISTA, CALIFORNIA
2016 MEASURE P SALES TAX FUND
Report on Compliance with the
Infastructure, Facilities and Equipment Expenditure Plan June 30, 2023
Table of Contents
Page
Number
Independent Auditors’ Report on Compliance with Applicable Requirements and on Internal Control Over Compliance ............................................................................................................ 1 Schedules of 2016 Measure P 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
NDEPENDENT A8D, T2RS¶ REP2RT 2N C20PL, ANCE W,TH APPL, CABLE RE48, RE0ENT AND 2N , NTERNAL C2NTR2L 29ER C20PL, ANCE
To the HonoraEle 0ayor and 0emEers oI the City Council
City oI Chula 9ista, CaliIornia
5HSRUW RQ RPSOLDQFH
Opinion on the 2016 Measure P Sales Tax Fund
We have audited the comSliance oI the 2016 0easure P Sales Ta[ Fund oI the City oI Chula 9ista, CaliIornia the ³ City´) with the reTuirements descriEed in 2rdinance No. 3371 (³ the 2rdinance´) and the , nIrastructure, Facilities and ETuiSment E[ Senditure Plan (³ the SSending Plan´) Ior the year ending - une 30, 2023. n our oSinion, the City comSlied, in all material resSects, with the tySes oI comSliance that could have a direct and material eIIect on the reTuirements reIerred to aEove aSSlicaEle to the City Ior the year ended - une 30, 2023.
Basis for Opinion
We conducted our audit oI comSliance in accordance with auditing standards generally acceSted in the 8nited States oI America (* AAS) the standards aSSlicaEle to Iinancial audits contained in Government Auditing Standards, issued Ey the ComStroller * eneral oI the 8nited States and the reTuirements descriEed in the 2rdinance and the SSending Plan. 2ur resSonsiEilities under those standards are Iurther descriEed in the Auditor¶s ResSonsiEilities Ior the Audit oI ComSliance section oI our reSort.
We are reTuired to Ee indeSendent oI the City, and to meet our other ethical resSonsiEilities, in accordance with relevant ethical reTuirements relating to our audit. We Eelieve the audit evidence we have oEtained is suIIicient and aSSroSriate to Srovide a Easis Ior our oSinion. 2ur audit does not Srovide a legal determination oI the City¶s comSliance with the comSliance reTuirements reIerred to aEove.
Responsibilities of Management for Compliance
0anagement is resSonsiEle Ior comSliance with the reTuirements reIerred to aEove and Ior the design, imSlementation, and maintenance oI eIIective internal control over comSliance with the reTuirements oI laws, statutes, regulations, rules, and Srovisions oI contracts or grant agreements aSSlicaEle to the 2rdinance and the SSending Plan.
Auditor’ s Responsibilities for the Audit of Compliance 2ur oEMectives are to oEtain reasonaEle assurance aEout whether material noncomSliance with the comSliance reTuirements reIerred to aEove occurred, whether due to Iraud or error, and e[ Sress an oSinion on the City¶s comSliance Eased on our audit. ReasonaEle assurance is a high level oI assurance Eut is not aEsolute assurance and thereIore is not a guarantee that an audit conducted in accordance with * AAS, Government Auditing Standards, the 2rdinance, and the SSending Plan will always detect material noncomSliance when it e[ ists.
To the Honorable 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, misrepresentations, 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 those risks. Such procedures include examining, on a test basis, evidence regarding the City' s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Ordinance and the Spending Plan, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over 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 control over compliance, such that there is a reasonable possibility that material noncompliance with a compliance requirement 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 compliance 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 the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies 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 significant 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 Honorable 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 on 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 Pooled cash and investments 22,480, 700$
Accrued interest receivable 126, 910
Due from other funds 4,918, 533
Prepaid expenses 170, 238
Total Assets 27,696, 381$
LIABILITIES AND FUND BALANCE:
Liabilities:
Accounts payable 1,198, 916$
Retention payable 1,259, 132
Total Liabilities 2,458, 048
Nonspendable - prepaid costs 170, 238
Assigned for Measure P Sales Tax 25,068, 095
Total Fund Balance 25,238, 333
Total Liabilities and Fund Balance 27,696, 381$
CITY OF CHULA VISTA
Fund Balance:
ASSETS:
June 30, 2023
Balance Sheet Schedule
2016 MEASURE P SALES TAX FUND
4 Schedule of Revenues, Expenditures and Changes in Fund Balance For the Year Ended June 30, 2023
REVENUES:
Local sales and use tax 28,286, 339$
Use of money and property 548, 992
Miscellaneous 468
Total Revenues 28,835, 799
EXPENDITURES:
Contracted services 42, 226
Equipment and shared infrastructure costs 307, 299
Capital outlay 23,226, 473
Debt service:
Principal retirement 1,165, 140
Interest and fiscal charges 110, 183
Total Expenditures 24,851, 321
EXCESS ( DEFICIENCY) OF REVENUES
OVER ( UNDER) EXPENDITURES 3,984, 478
OTHER FINANCING SOURCES ( USES):
Transfers Out - Municipal Financing Authority Fund ( 7,809, 303) Total Other Financing Sources ( Uses)( 7,809, 303)
Net Change in Fund Balance ( 3,824, 825)
FUND BALANCE - BEGINNING 29,063, 158
FUND BALANCE - ENDING 25,238, 333$
2016 MEASURE P SALES TAX FUND
CITY OF CHULA VISTA
5 Citywide Infrastructure, Facilities and Equipment Expenditure Plan 1/ 2 cent Sales Tax Revenues over 10 year period
Summary Table Fiscal Year 2023
Total by Major Category 10 Year Timeframe FY23 Expenditures Fire Stations Repairs/ Replacement 30, 012, 833 178, 228 Fire Response Vehicles Apparatus) 19, 847, 580 853, 799 Fire Safety Equipment 5, 197, 913 9, 588
Total Fire Services 55, 058, 326$ 1, 041, 616$
Police Response Vehicles 12, 951, 470 842, 282
Public Safety Communication Systems CAD Dispatch and Regional Communication Systems) 8, 645, 689 710, 361 Police Facility Repairs 2, 700, 656 104, 474
Police Equipment 644, 318 5, 724
Total Police Services 24, 942, 133$ 1, 662, 841$
Streets Arterials/ Collectors/ Residential) 22, 906, 310 Other Public Infrastructure Storm Drains, Drainage Systems, Sidewalks, Trees etc.) 25, 925, 179 642, 158 Sports Fields and Courts 3, 345, 655 572, 748
Non Safety Vehicles 13, 191, 170 2, 403, 475
Recreation and Senior Centers 27, 737, 071 13, 496, 377 Civic Center and South Libraries 4, 781, 227 676, 789
Other Public Facilities Living Coast Discovery Center, Public Works Center etc.) 11, 701, 789 404, 748 Traffic Signal Systems 7, 250, 000 2, 636, 361
Park Infrastructure Playground Equipment, Gazebos, Restrooms, Benches, Parking etc. 12, 367, 201 851, 676 Citywide Network Replacement 2, 082, 334
Citywide Telecommunications 4, 357, 602
Total Infrastructure 135, 645, 538$ 21, 684, 331$
Total Proposed Allocations 215, 645, 997$ 24, 388, 787$ City Staff Time 417, 492
Total City Staff Time $ 417, 492$
Annual Debt Service Payments 78, 234, 834 7, 805, 303
Total Debt Service Expenses 78, 234, 834$ 7, 805, 303$
Audit Fees 48, 773 42, 226
Bond Administration 65, 356 4, 000
Banking Fees 2, 815
Cost of Issuance 563, 210
Total Administrative Expenses 677, 339$ 49, 041$
Total Expenditures 294, 558, 170$ 32, 660, 624$