Annual Report of the Measure P Citizens Oversight Committee Fiscal Year 2023-24
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 upgra de 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 District 1 Rep. 6/30/25
Christopher Redo District 2 Rep. 6/30/25
Saad Ilyas District 3 Rep. 6/30/25
David Clark District 4 Rep. 6/30/25
Mona Freels At-Large Rep. 6/30/25
Sassan Rahimzadeh Designated Rep.1 6/30/25
David Garcias (Chair) Designated Rep.3 6/30/25
Christos Korgan Designated Rep.6 6/30/25
Nicole Enriquez (Vice Chair) 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 Council
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 C hula 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 2024 Independent Auditors’ Report on Compliance Revenues and Expenditures
Major expenditures in the following categories incurred in fiscal year 2024:
Category FY 2024 Expenditures Major Items
Fire Services $ 5,778,245 Fire Vehicles, Fire Equipment, Facility Repairs
Police Services 2,391,645 Police Vehicles, Communication System,
Facility Repairs
Infrastructure 4,984,149
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 202,116 City Staff-Time
Debt Service 7,513,829 Bond Debt Service
Administrative Expenses 17,670 Audit, Bond Administration Fees, Banking
Fees, Cost of Issuance
Total Expenditures $ 20,887,654
Audited Statement of Revenues, Expenditures and Changes in Fund Balance June 30, 2024
Revenues:
Local sales and use tax 29,183,789 Use of money and property 1,272,158 Miscellaneous 108,745
Total Revenues $ 30,564,692
Expenditures:
Contracted Services 3,626 Equipment and shared infrastructure costs 188,365 Capital outlay 11,688,604
Debt service:
Principal retirement 1,384,526 Interest and fiscal charges 104,503
Total Expenditures $ 13,369,624
Excess (Deficiency) of Revenues
Over (under) Expenditures 17,195,068
Other Financing Sources (Uses):
Transfers Out – Municipal Financing Authority Fund (7,518,029) Total Other Financing Sources (Uses) $ (7,518,029)
Net Change in Fund Balance 9,677,039
Fund Balance at Beginning of Year 25,238,333 Fund Balance as of June 30, 2023 $ 34,915,372
Plan Expenditures by Replacement Category
($13,356,154)
Major Projects (Fiscal Year 2023/2024) by Cost Category 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 29 locations across the city. Design work for 23 of these locations was successfully completed in 2023, marking significan t progress. Presently, our design team is 4,915,041
984,617
15,999 1,580,229 719,965
51,157 …
2,354 254,832
-
2,698,991
134,631
20,774
446,260
221,168
1,269,842 - -
Fire Stations Repairs/Replacement (4,915,041) Fire Response Vehicles (984,617) Fire Safety Equipment (15,999) Police Response Vehicles (1,580,229) Public Safety Communication Systems (719,965) Police Facility Repairs (51,157) Police Equipment (40,294) Streets (2354)
Other Public Infrastructure (254,832) Sports Courts and Fields (0) Non-Safety Vehicles (2,698,991) Recreation and Senior Centers (134,631) Civic Center and South Libraries (20,774) Other Public Facilities (446,260) Traffic Signal Systems (221,168) Park Infrastructure (1,269,842) Citywide Network Replacement (0) Citywide Telecommunications (0)
actively engaged in finalizing plans for the remaining 6 locations, ensuring a thorough and efficient approach to safeguarding our stormwater infrastructure.
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 rep lacement 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.
Facility enhancements, including automatic door openers and a revised splash pad are expected to be completed by Spring 2025.
Living Coast Discovery Center Aviary Wall Replacement (GGV0234) A retaining wall for the Aviary exhibit at the Living Coast Discovery Center was repaired to stop leaking that was damaging the exhibit. Project completed in May 2024.
Fuel Management System Upgrade (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.
Project completed July 2024.
Park Lighting Replacements (PRK0326)
Park lighting installations have been replaced and upgraded at Friendship Park, Memorial Park, Sunbow Tennis Courts, Santa Venetia Park, Kumeyaay Park and Community Park. Work was completed throughout 2024.
Chula Vista Community Park Playground (PRK0326)
A new playground and play -surface were installed at Chula Vista Community Park. Project completed in May 2024.
Projects in Progress
Other Infrastructure - Traffic Signal Modifications (TRF0439) The CIP received $1.5M in Measure P funding as part of the FY 2025 CIP Program. The project will reconstruct failing and outdated traffic signals throughout the city, ensuring safer roadways by upgrading infrastructure to meet modern safety standards, improving traffic flow efficiency, and enhancing overall reliability for motorists and pedestrians al ike. This project is currently in the Design phase awaiting a schedule.
Hilltop Slope Stabilization (DRN0221)
The DRN0221 Hilltop Park Channel Stabilization Project addresses critical maintenance and stabilization needs for a concrete-lined low-flow channel with earthen side slopes located within Hilltop Park, between Hilltop Drive and First Avenue. This segment forms part of the primary channel in the Telegraph Canyon Drainage Basin, which ultimately drains into San Diego Bay.
Over the years, stormwater flows have caused significant erosion along the channel's side slopes, necessitating immediate action to repair the current damage and mitigate future erosion risks.
While this portion was initially included in the broader Teleg raph Canyon Channel Project (DRN0208), the larger project remains under feasibility review, prompting the creation of DRN0221 to expedite necessary improvements. Proposed enhancements include re -grading the side slopes for increased stability, installing t urf reinforcement mats, and constructing riprap energy dissipaters to dissipate stormwater energy and prevent further erosion. These measures will enhance channel resilience, reduce ongoing maintenance demands, and contribute to long - term flood control management.
The construction contract was awarded to Rove Engineering, Inc. On January 3, 2025, in the amount of $1,449,193.20. Site construction is scheduled to start on April 21, 2025.
Renovation of Fire Station 1 (GGV0252):
Existing City of Chula Vista Fire Station No. 1 required 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. Due to changes in space usage driven by the critical need for gear storage, the displacement caused by the installation of a larger apparatus, and the age and condition of the fire station, a replacement
or comprehensive rehabilitation of key areas was necessary to ensure the station can meet current operational demands.
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 t he 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. The station was substantially complete and fully operational in early November 2024. As of January 2025, some minor work remains, which will be completed shortly.
Exterior Wood Surfaces Fire Station 8 (GGV0234)
The main doors and several other notable wooden surfaces and architectural features were repaired and/or replaced at Fire Station 8. Project completed in August 2024.
Fire Station 2 Underground Storage Tank Removal (GGV0242) Old and unused underground fuel storage tanks were removed at Fire Station 2, the soil was tested to ensure environmental safety standards were met, and the area was filled and resurfaced. Project completed in October 2024.
Living Coast Discovery Center Life Support Chiller Replacements (GGV0234) Phase one of replacing and renovating the life support apparatus at Living Coast Discovery Center involved installing new chillers for the Sea -Turtle and Shark and Ray displays. Work was completed in September 2024.
Public Works and Animal Care Facility Security Cameras (GGV0234) Security cameras and monitoring systems were installed at the Public Works Corporate Yard, administrative building, and the Animal Care Facility. The cameras went live at the Animal Care Facility in July and at the Public Works complex in October of 2024.
1301 Oleander Ave Building Repairs (GGV0257):
Tenant improvements at the 1301 Oleander Avenue facility, which was previously used as a Boys and Girls Club. Some building repairs have been completed to allow for the opening of the Innovation Station in partnership with the Chula Vista school district. ADA accessibility upgrades were completed on the parking lot in December 2024.
Roof Replacements and Repairs (GGV0233 & GGV0234)
Roofs have been resurfaced/replaced at Heritage Community Center, Lauderbach Community Center, Montevalle Community Center, Salt Creek Rec Center, Veterans Park and Fire Station 7. In addition, maintenance is being performed at the Animal Care Facility, Bay Blvd Office Building, Chula Vista Golf Course, Chula Vista Women’s Club, Civic Center Branch Library, Civic Center Buildings A, B and C, the Elite Athlete Training Center, Fire Stations 1 -10, the Ken Lee building, Living Coast Discovery Center, Loma Verde Rec Center, Montevalle Park and Rec Center, Norman Park Senior Center, Otay Ranch Library, Otay Rec Center, Parkwa y Recreation Center, the Police Department Headquarters, the Public Works Yard, Santa Cora Park, Sound Station/Skate Park at Oleander Ave, and the South Chula Vista Library Branch. Further roof replacements are expected to be identified and completed in FY25.
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 indo or 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 addressed 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.
Non-Safety Vehicles:
Measure P has allowed for the replacement of vehicles that were beyond their recommended replacement date. In fiscal year 2024 approximately $1.9 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 2024 include the following:
(1) 2025 Freightliner Dump Truck
(1) Altec AT48S Bucket Truck
(1) 2023 Ford Super Duty F550 Graffiti Truck
(5) 2023 Ford F150s
(1) 2023 Ford F550 Sign Truck
(1) 2023 Freightliner Boom Truck
The following table summarizes the Measure P vehicle purchases for non -Public Safety vehicles by year.
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 2024, there were open purchase orders in the amount of approximately $831,000 for vehicles/equipment not assigned to Safety.
The following table reflects the Measure P funded vehicles for Public Safety:
Year Count Amount
2017 0 -$
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 41 2,381,972$
2024 18 1,877,126$
Total 159 11,418,104$
Non-Public Safety
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 1,807,611$ 10 432,693$
2023 0 -$ 14 842,282$
2024 3 224,793$ 23 1,580,229$
Total 33 7,969,848$ 148 7,876,015$
Fire Police
Conclusion
The Citizens Oversight Committee notes that this Annual Report refers only to the period from July 1, 20 23 to June 30, 20 24. 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 Rogers, Anderson, Malody & Scott (RAMS), the Measure P Spending Plan, and various expenditure and revenue reports prepared by the City staff for the year ending June 30, 2024. In its report dated December 11, 2024, 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 FY24 Compliance Report
Attachment B – Fiscal Year 2023-24 Expenditure Report (For Informational Purposes Only)
City of Chula Vista
2016 Measure P Sales Tax Fund
Report on Compliance with the Infrastructure,
Facilities and Equipment Expenditure Plan
June 30, 2024
City of Chula Vista
2016 Measure P Sales Tax Fund
Report on Compliance with the Infrastructure,
Facilities and Equipment Expenditure Plan
Table of Contents
Independent Auditor’s Report ................................................................................................... 1 Schedules of 2016 Measure P Sales Tax Fund:
Balance Sheet Schedule ..................................................................................................... 4
Schedule of Revenues, Expenditures and Changes in Fund Balance ................................ 5
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INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
City of Chula Vista
Chula Vista, California
Report on Compliance 2016 Measure P Sales Tax Fund
Opinion on the 2016 Measure P Sales Tax Fund
We have audited the compliance of the 2016 Measure P Sales Tax Fund of the City of Chula Vista, California (the City) with the requirements described in Ordinance No. 3371 (the Ordinance) and the Infrastructure, Facilities and Equipment Expenditure Plan (the Spending Plan) for the year ending June 30, 2024.
In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on the 2016 Measure P Sales Tax Fund for the year ended June 30, 2024.
Basis for Opinion on the 2016 Measure P Sales Tax Fund
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States (Government Auditing Standards); and the 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 re levant 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 on compliance for the Ordinance and the Spending Plan. 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, implementat ion, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the Ordinance and the Spending Plan.
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Other Matter
The schedules present only the Measure P Sales Tax Fund and do not purport to, and do not present fairly the financial position of the City of Chula Vista, California, as of June 30, 2024, the changes in its financial position, or where applicable, its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.
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 or 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 t hat an audit conducted in accordance with GAAS, Government Auditing Standards, the Ordinance, and the Spending Plan will always detect material noncompliance when it exists. The risk of not detec ting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud ma y involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal cont rol. 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 noncomp liance 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 cont rol 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 effe ctiveness 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 with a type of compliance requirement on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of 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 with a type of compliance requirement that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
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Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significan t deficiencies in internal control over compliance. Given these limitations, du ring 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 were not 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.
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.
San Bernardino, California
December 11, 2024
City of Chula Vista
2016 Measure P Sales Tax Fund
Balance Sheet Schedule
June 30, 2024
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Assets
Pooled cash and investments 31,639,033 $
Receivables, net:
Accrued 77,605
Interest 174,865
Due from other funds 5,219,443
Prepaid expenses 170,238
Total assets 37,281,184 $
Liabilities and Fund Balance
Liabilities
Accounts payable 1,784,544 $
Retentions payable 581,268
Total liabilities 2,365,812
Fund balance
Nonspendable - prepaid costs 170,238
Assigned for Measure P Sales Tax 34,745,134
Total fund balance 34,915,372
Total liabilities and fund balance 37,281,184 $
City of Chula Vista
2016 Measure P Sales Tax Fund
Schedule of Revenues, Expenditures, and Fund Balance
For the year ended June 30, 2024
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Revenues
29,183,789$
1,272,158
Local sales and use tax
Use of money and property
Miscellaneous 108,745
Total revenues 30,564,692
Expenditures
Contracted services 3,626
Equipment and shared infrastructure costs 188,365
Capital outlay 11,688,604
Debt service
Principal 1,384,526
Interest and fiscal charges 104,503
Total expenditures 13,369,624
Excess of revenues over expenditures 17,195,068
Other Financing Source (Uses)
Transfer out - Municipal Financing Authority Fund (7,518,029) Change in fund balance 9,677,039
Fund Balance
Beginning of year 25,238,333
End of year 34,915,372$
Citywide Infrastructure, Facilities and Equipment Expenditure Plan 1/2 cent Sales Tax Revenues over 10 year period
Summary Table Fiscal Year 2024
Total by Major Category 10-Year Timeframe FY24 Expenditures Fire Stations Repairs/Replacement 30,937,833$ 4,777,628$ Fire Response Vehicles (Apparatus) 19,847,580 984,617 Fire Safety Equipment 5,197,913 15,999 Total Fire Services 55,983,326$ 5,778,245$ Police Response Vehicles 12,951,470 1,580,229 Public Safety Communication Systems (CAD Dispatch and Regional Communication Systems) 8,745,694 719,965 Police Facility Repairs 2,700,656 51,157 Police Equipment 544,318 40,294 Total Police Services 24,942,138$ 2,391,645$ Streets (Arterials/Collectors/Residential) 22,906,310 - Other Public Infrastructure (Storm Drains, Drainage Systems, Sidewalks, Trees etc.) 25,925,179 204,158 Sports Fields and Courts 3,345,655 - Non-Safety Vehicles 13,391,170 2,698,991 Recreation and Senior Centers 27,887,071 132,955 Civic Center and South Libraries 4,781,227 20,774 Other Public Facilities (Living Coast Discovery Center, Public Works Center etc.) 11,701,789 445,988 Traffic Signal Systems 7,000,000 220,021 Park Infrastructure (Playground Equipment, Gazebos, Restrooms, Benches, Parking etc. ) 13,617,201 1,261,262 Citywide Network Replacement 2,082,334 - Citywide Telecommunications 4,357,602 - Total Infrastructure 136,995,538$ 4,984,149$ Total Proposed Allocations 217,921,002$ 13,154,038$ City Staff Time - 202,116 Total City Staff Time -$ 202,116$ Annual Debt Service Payments 78,234,834 7,513,829 Total Debt Service Expenses 78,234,834$ 7,513,829$ Audit Fees 587,671 3,626 Bond Administration 65,356 4,200 Banking Fees - 9,844 Cost of Issuance 563,210 - Total Administrative Expenses 1,216,237$ 17,670$ Total Expenditures 297,372,073$ 20,887,654$