Annotated agenda — Chula Vista City Council, May 19, 2026 (part 10 of 12)

City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Capital Improvement Program → CAPITAL IMPROVEMENT PROGRAM SUMMARY 266
Budget Development
Although a component of the City Manager’s overall budget, the CIP budget is developed separately by Engineering and Capital Projects staff on an annual basis. The CIP budget process runs parallel to the development process for the City’s operating budget, and they are subsequently presented together for City Council approval.

On June 7, 2022, a public hearing was held for the City Council to consider and adopt an amendment to the TransNet Local Street Improvement Program of projects for fiscal years 2023 through 2027.

Public comment is a vital component of the “guiding documents” and the CIP process. The public also had the opportunity to comment on the proposed CIP. The initial proposed capital improvement project detail sheets are posted annually in April of each year on the Engineering and Capital Projects website for public comment and review:
www.chulavistaca.gov/departments/public-works/projects
Additionally, the Engineering and Capital Projects Department publishes an annual proposed CIP budget. The document will be made available at the City Clerk’s Office, the Civic Center Library, Otay Ranch Mall Library, and the South Chula Vista Library.

The proposed program reaffirms the City’s commitment to identify resources to move us toward long-term sustainability of our City’s current assets as well as new improvements that accommodate growth.

The City will continue to collaborate with regional agencies, such as the Port, SANDAG, and Caltrans, to ensure that the needs of our City residents are met, taking into account the unique characteristics of our City and recognizing our role as the County’s second largest City and a leader in the South Bay.

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

CIP REVENUE

SUMMARY

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Capital Improvement Program → CIP REVENUE SUMMARY
269
Gas Tax: 28.92% Gas Tax: 28.92%
Parking Meter Fund: 0.50% Parking Meter Fund: 0.50%
Sunbow Park Benefit Fees: 11.19% Sunbow Park Benefit Fees: 11.19% Western Area TDIF: 3.61% Western Area TDIF: 3.61%
Highway Safety Improvement Highway Safety Improvement
Program Grant: 4.36% Program Grant: 4.36%
Active Transportation Grant: 0.66% Active Transportation Grant: 0.66% Measure P Sales Tax: 10.32% Measure P Sales Tax: 10.32% Sewer Facility Replacement: 11.73% Sewer Facility Replacement: 11.73% TransNet: 27.22% TransNet: 27.22%
FY 2026 Capital Improvement Plan by Fund Source
Fund Source Percentage Amount
Gas Tax 28.92% $ 11,670,624
Measure P Sales Tax 10.32% $ 4,166,469
Sewer Facility Replacement 11.73% $ 4,735,000
Strom Drain Fund 1.49% $ 600,000
TransNet 27.22% $ 10,985,500
Parking Meter Fund 0.50% $ 200,000
Sunbow Park Benefit Fees 11.19% $ 4,518,000
Wester Area TDIF 3.61% $ 1,456,773
Highway Safety Improvement Program Grant 4.36% $ 1,760,310 Active Transportation Grant 0.66% $ 266,000
Total: 100% $ 40,358,676
CIP Revenue Summary
The Capital Improvement Program is supported by several funding sources. City staff continuously explore opportunities to diversify revenue and leverage funding for infrastructure improvements. The following chart and table summarize the funding sources for the fiscal year 2027 CIP budget.

Fiscal Year 2027 CIP by Funding Source

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Capital Improvement Program → CIP REVENUE SUMMARY
270
The Capital Improvement Budget is primarily supported by Transportation Sales Tax (TransNet), Gas Tax/RMRA (Road Maintenance and Rehabilitation Account), and Measure P funds. Chula Vista voters approved Measure P – a temporary, 10-year, half-cent sales tax to fund high priority infrastructure needs. TransNet is the largest stable source of revenues for Capital Improvement projects. Along with TransNet, Gas Tax/RMRA funds continue to provide a steady source of revenue for street related projects. Other major revenues in this year’s budget include federal grant funding from the Highway Bridge Program (HBP) and Sewer Facility Replacement funds for ongoing capital improvement projects. Competitive grant revenue sources remain steady with grant revenue growth opportunities in the imminent future. Transportation grants include the Active Transportation Program and Federal Highway Safety Improvement Program.

The following is a brief description of key funding sources which support the City’s Capital Improvement Budget:

Development Impact Fees
Traffic Signal Fee
The Traffic Signal Fee is a trip-based development impact fee that is charged with the issuance of building permits for new construction. The fee can be utilized for the installation and upgrade of traffic signals throughout the City.

No Traffic Signal DIF funding is programmed in fiscal year 2027.

Transportation Development Impact Fee (TDIF)
The City’s TDIF Program was established on January 12, 1988, by Ordinance 2251 for the collection of development impact fees to be used to construct transportation facilities to accommodate increased traffic generated by new development within the City’s eastern territories. No TDIF funding is programmed as part of the fiscal year 2027 CIP.

Western Transportation Development Impact Fee (WTDIF)
The City’s WTDIF Program was established on March 18, 2008, by Ordinances 3106 through 3110. This program is similar to the Eastern Transportation Development Impact Fee (TDIF) Program, which was established on January 12, 1988. In 2014, it was determined that the Bayfront, previously included in the WTDIF, be removed and a new DIF area covering only the Bayfront be established. The fiscal year 2027 CIP program WTDIF projects include $456,773 for the Bayshore Bikeway Segment 6A project and $1,000,000 for the F Street Promenade Phase 1 project.

Telegraph Canyon Development Impact Fee
The City’s Telegraph Canyon DIF was established on August 7, 1990, by Ordinance 2384 for collection of development impact fees to be used to construct drainage and channel improvements for the Telegraph Canyon Basin. No Telegraph Canyon DIF funds are programmed in the fiscal year 2027 CIP.

Public Facilities Development Impact Fees
The Public Facilities Development Impact Fee (PFDIF) is levied against new development throughout the City to mitigate the impacts of growth on the City’s public services. The monies collected are used in the construction of new, and renovation of existing public facilities. No PFDIF funding is programmed as part of the fiscal year 2027 CIP.

Grants
California Active Transportation Grant Program
The Legislature created the Active Transportation Program (ATP) in 2013 to encourage increased use of active modes of transportation, such as biking and walking. The ATP consolidates existing federal and state transportation programs – including the Transportation Alternatives Program (TAP), Bicycle Transportation Account (BTA), and Safe Routes to School (SR2S) – into a single program with a focus to make California a national leader in active transportation. ATP Cycle 6 was announced in early 2022 and included about $440 million of Federal, State SB1, and State Highway (SHA) funding. The funding/programming years for ATP Cycle 6 include FY23/24, 24/25, 25/26, and 26/27. Regionally, $61.9 million was available and Chula Vista received approximately 21%, or $12.8 million for two projects. Therefore, $12.8 million in ATP grant funds were programmed in the fiscal year 2024 CIP Program for two ATP projects: F Street Promenade - Phase 1 (Bay Blvd to Broadway) and the Bayshore Bikeway - Segment 6A (E

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Capital Improvement Program → CIP REVENUE SUMMARY
271
Street to Lagoon Dr.). ATP funds programmed as part of the fiscal year 2027 CIP include $266,000 allocated to the Anita Street and Industrial Boulevard Bicycle and Pedestrian Improvements project TransNet Active Transportation Grant Program (San Diego Region) The TransNet Active Transportation Grant Program (ATGP) is also funded with Transportation Development Act (TDA) funds. The grant program encourages local jurisdictions to plan and build facilities that promote multiple travel choices and increase connectivity to transit, schools, retail centers, parks work, and other community gathering places. It also encourages agencies to provide bike parking, education, encouragement, and awareness programs that support pedestrian and bike infrastructure. There are no ATGP grant funds programmed as part of the fiscal year 2027 CIP Program.

Community Development Block Grant Funds
Each year, the City receives approximately $2.4 million in Community Development Block Grant (CDBG) funds. Of this amount approximately $1.3 million is available for community development activities, which include capital improvement projects. In 2006, the City of Chula Vista received a CDBG Section 108 loan in the amount of $9.5 million for the completion of the Castle Park Infrastructure Projects. While the project has been completed, the City continues to allocate funding for the annual debt service payments of approximately $650,000 annually. This reduces the amount of CDBG funds available for other capital projects to approximately $0.3 - $0.5 million annually for the next few years. No CDBG funds are programmed as part of the fiscal year 2027 CIP Program.

Highway Bridge Program
The Highway Bridge Program (HBP) provides federal funding to help states improve the condition of their highway bridges through replacement, rehabilitation, and systematic preventive maintenance of deficient bridge structures.

The City of Chula Vista has received HBP funding for two major bridge replacement projects: “Willow Street Bridge Widening (STL0261)” and “Heritage Road Bridge Replacement (STM0386)”.

The original Willow Street bridge was constructed in 1940 and was determined that it was infeasible to rehabilitate.

Funding for full replacement was approved by the Federal Highway Administration (FHWA) and Caltrans, which administers the HBP Grant Program in California. The project was completed in November 2020, and features a 610-foot arched bridge with four traffic lanes, 8-foot shoulders (bike lanes), and 5.5-foot sidewalks. The Willow Street Bridger Widening project received approximately $30 million in HBP funds. While now complete, the Willow project remains a key milestone in the City’s infrastructure investment strategy.

The existing four-lane bridge at Heritage Road was constructed in 1993 as an interim facility using FEMA emergency funding after severe flooding destroyed the original two-lane river crossing. The current structure is considered Functionally Obsolete (FO), unable to handle peak traffic volumes, lacks pedestrian access and cannot convey the 50-year storm without being overtopped.

In 2014, the Heritage Road Bridge Replacement Project was accepted into the HBP. FHWA and Caltrans approved full replacement due to the high cost and limited benefit of rehabilitation. As of March 2026, the project has secured $42 million in HBP grant funding for preliminary engineering, right-of-way acquisition, construction engineering, construction. Additional construction includes $17.5 million in TDIF funds, and a $2 million contribution from the City of San Diego.

Status:

All required environmental permits have been secured. Construction was awarded in October 2024 and began in December 2024. Completion is anticipated by Summer 2027.

No new HBP funding is programmed in fiscal year 2027 for the Heritage Road Bridge Replacement project.

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Capital Improvement Program → CIP REVENUE SUMMARY
272
Highway Safety Improvement Program
The Highway Safety Improvement Program (HSIP) was established to attain a significant reduction in traffic fatalities and serious injuries on all public roads through the implementation of infrastructure-related highway safety improvements. There are approximately $1.8 million in HSIP Grant funds programmed as part of the fiscal year 2027 CIP.

Neighborhood Reinvestment Program
The Neighborhood Reinvestment Program (NEP) provides grant funds to County departments, public agencies, and to non-profit community organizations for one-time community, social, environmental, educational, cultural or recreational needs. No NEP funds are programmed in the fiscal year 2027 CIP.

Smart Growth Incentive Program Grant
The TransNet Smart Growth Initiative Program (SGIP) provides funding for transportation-related infrastructure improvements and planning efforts that support smart growth development in Smart Growth Opportunity Areas as shown on the Smart Growth Concept Map (updated May 2016). The goal is to fund comprehensive public infrastructure projects and planning activities that facilitate compact, mixed-use, transit-oriented development and increase housing and transportation choices. There are no SGIP funds programmed as part of the fiscal year 2027 CIP.

Rubberized Pavement Grant Program
The California Department of Resources Recycling and Recovery (CalRecycle) provides the Rubberized Pavement Grant Program to promote markets for recycled-content surfacing products derived from waste tires generated in California and decrease the adverse environmental impacts created by unlawful disposal and stockpiling of waste tires. Rubberized Asphalt Concrete (RAC) is a proven road paving material that has been used in California since the 1970s. Under the Pavement Grant Program, two project types are eligible for grant funding - RAC and Rubberized Chip Seal projects. No Rubberized Pavement Grant funds are programmed as part of the fiscal year 2027 CIP.

Miscellaneous Funds
General Fund
The General Fund is the City’s main operating fund used to pay for City services. No General Fund monies are programmed as part of the fiscal year 2027 CIP. Capital improvement projects will be funded by the Measure P commitment.

Residential Construction Tax (RCT)
The Residential Construction Tax (RCT) was established by the City Council in October 1971 to provide a more equitable distribution of the burden of financing parks, open spaces, public facilities, and other capital improvements, the need for which is created by the increasing population of the City. The RCT is applicable to all new residential units and paid by the person constructing the units. RCT funds are used to pay for debt service obligations resulting from the issuance of Certificates of Participation (COP’s) for western Chula Vista failing CMP repairs. No RCT funds are programmed as part of the fiscal year 2027 CIP.

Capital Improvement Project Fund
The Capital Improvement Fund was established to set aside monies for capital improvement projects. This fund does not generate revenues from any source except by transfer from other funds. Monies transferred to the fund are expended for budgeted capital improvement projects and monies remaining after completion of a project are transferred back to the fund from which the project was originally financed. No CIP funds are programmed as part of the fiscal year 2027 CIP.

Park Acquisition and Development Fund
The Park Acquisition and Development (PAD) fund is a depository for fees collected from subdividers for the purpose of providing park and recreational facilities directly benefiting and serving the residents of the regulated subdivisions

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Capital Improvement Program → CIP REVENUE SUMMARY
273
east and west of the 805. These funds are collected pursuant to Chapter 17.10 of the Chula Vista Municipal Code, in accordance with authority granted by Section 66477 of the California Government Code. No PAD funds are programmed as part of the fiscal year 2027 CIP.

Sunbow Park Benefit Fee
In January of 2020 a Community Benefit Agreement (CBA) was signed between the City and ACI Sunbow, LLC, the developer of the City’s 600-acre master-planned Sunbow Community. Under this CBA ACI Sunbow’s PAD requirements were waived and instead satisfied through the establishment of a separate Park Benefit Fee, equal to the PAD fees that would have been incurred for the Sunbow development. In 2020 this fee for the Sunbow development was estimated to be approximately $15 million. The Park Benefit Fees may be utilized by the City to acquire or develop parkland and recreational facilities anywhere in the City. Approximately $4.5 million in Sunbow Park Fees are programmed as part of the fiscal year 2027 CIP.

Chula Vista Municipal Golf Course
This Chula Vista Municipal Golf Course fund is an enterprise fund used to account for the operations of the municipal golf course. As a business-type activity, the fund is intended to recover its costs through user fees and charges for services. Revenues support the golf course’s operations, maintenance, and facility improvements, ensuring continued recreational opportunities for the community. No funding is programmed as part of the fiscal year 2027 CIP.

Voter Approved Funds
Proposition 1B Highway Funds
In 2007, the voters of the State of California approved Proposition 1B. This proposition included funds to be provided to cities within the State for local roadway improvements. The initial allocation of $3.6 million was spent on pavement rehabilitation projects in fiscal year 2011. The second allocation of $3.3 million was frozen by the State of California due to the State’s financial crisis and released in late April 2010 in monthly installments. As a result, the State provided an additional year of expenditure for Prop 1B funds received in fiscal year 2010. The City spent the second allocation of Prop 1B funds prior to June 2014.

Gas Tax/RMRA
The state of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes. These allocations flow through the Highway Users Tax Account (HUTA), the familiar gasoline tax revenues that have been in place for decades, and the Road Maintenance and Rehabilitation Account which allocates much of the revenue from the Road Repair and Accountability Act of 2017 (SB1 Beall). The SB1 Beall is a significant investment in California’s transportation systems. The Act increases per gallon fuel excise taxes, diesel fuel sales taxes and vehicle registration taxes, stabilizes the problematic price-based fuel tax rates and provides for inflationary adjustments to rates in future years. The Act significantly increased local streets and road funds allocated through the Highway Users Tax Account, allocating funds from new taxes through the “Road Maintenance and Rehabilitation Account (RMRA). In fiscal year 2027, the Gas Tax-RMRA budget is approximately $11.6 million for pavement rehabilitation and maintenance based on the City’s Pavement Management System.

Transportation Sales Tax
Transportation Sales Tax (TransNet) funds are derived from sales tax revenues levied in San Diego County that are collected by the State specifically for use on transportation related projects in San Diego County. The regional metropolitan planning agency, San Diego Association of Governments (SANDAG), programs these funds to municipalities within San Diego County. Revenues vary from year-to-year, depending on the amount of sales tax available to the region and the number and costs of projects for which municipalities, local transit, and Caltrans request funding. The revenue approved for municipalities is based on the specific cost estimates that are required to be submitted as part of the annual request for funding. The TransNet Extension Ordinance states that at least 70% of the funds allocated to local agencies for local road projects should be used to fund Congestion Relief (CR) projects. CR projects include the construction of new or expanded facilities, major rehabilitation and reconstruction

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Proposed Budget FY 2027
Capital Improvement Program → CIP REVENUE SUMMARY
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of roadways, traffic signalization, transportation infrastructure to support smart growth, capital improvements for transit facilities, and operating support for local shuttle and circulator transit routes. No more than 30% of TransNet funds allocated to local agencies are expected to be used for local street and road maintenance. In the fiscal year 2027 CIP, the TransNet budget is approximately $10.9 million.

Measure P
On August 2, 2016, the City Council approved Ordinance 3371 modifying the Municipal Code to establish a temporary one-half cent General Transactions and Use Tax if approved by the voters. As part of the action to approve the Ordinance, the City Council approved a spending plan described as the Intended Infrastructure, Facilities and Equipment Expenditure Plan, which identified how the funds were to be allocated. On November 8, 2016, Chula Vista voters approved Measure P, authorizing the one-half cent sales tax increase on retail sales within the City for a period of ten (10) years. The Finance Department created the 2016 Measure P Sales Tax Fund for the purpose of monitoring all revenues and expenditures of Measure P funds. All expenditures of Measure P funds will be tracked and accounted for by the Finance Department in accordance with Generally Accepted Accounting Principles (GAAP) and presented annually in a report to the Citizens’ Oversight Committee (COC). Approximately $4.2 million in Measure P funds are programmed as part of the fiscal year 2027 CIP.

In November 2024 voters approved a renewal of Measure P funding to continue through 2037. The City will utilize future Measure P funds for pavement repair, upgrading aging public facilities, and improving traffic signal operation.

Sewer Funds
Sewer Service Revenue
The Special Sewer fund is used to account for the sale of the City’s excess Metropolitan Sewerage Capacity. While no Sewer Revenue funds are programmed in the fiscal year 2027 CIP, the fund continues to support strategic sewerrelated initiatives. In fiscal year 2025 $250,000 in Special Service funds were allocated to support the Sewer Cost of Service (Rate) Study, a five-year evaluation designed to ensure that sewer service charges adequately cover the costs to operate and maintain the City’s sewer system. The study typically requires 6-12 months to complete, followed by an estimated six month implementation.

Trunk Sewer Capital Reserve
The Trunk Sewer Capital Reserve Fund is a permit fee-based revenue source received from the owner or person applying for a permit to develop or modify the use of any residential, commercial, industrial, or other property that may increase the volume of flow in the City’s sewer system. The funds may be used for: (1) to repair, replace or enlarge trunk sewer facilities to enhance efficiency of utilization and/or adequacy of capacity to serve the needs of the City, or (2) to plan and/or evaluate any future proposals for area-wide sewage treatment and/or water reclamations systems and facilities. No Truck Sewer Capital Reserve funds are programmed in the fiscal year 2027 CIP.

Sewer Facility Replacement Fund
The Sewer Facility Replacement Fund is a fee-based revenue source that all properties pay each month as part of their sewer bills. The funds can be utilized to replace, rehabilitate or upgrade existing sewer facilities. Approximately $4.7 million in Sewer Facility Replacement funds are programmed in the fiscal year 2027 CIP.

Sewer Development Impact Fee Funds
These fees are levied against new development in specific areas of the City, based upon the sewer facility their project will impact. The monies collected are used to fund construction of public improvements designed to increase the capacity of the subject facilities, allowing the City to maintain service levels with increased demand. Included DIF programs are the Telegraph Canyon Sewer Basin DIF, the Poggi Canyon Sewer Basin DIF, and the Salt Creek Sewer Basin DIF. No Sewer DIF funds are programmed in the fiscal year 2027 CIP.

Storm Drain Fund
Storm Drain Fund

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Proposed Budget FY 2027
Capital Improvement Program → CIP REVENUE SUMMARY
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Revenues for the Storm Drain fund come from monthly service fees charged to property owners and are dedicated exclusively to stormwater-related activities. These funds support the City’s efforts to comply with the Federal Clean Water Act and the National Pollutant Discharge Elimination System (NPDES) permit requirements, ensuring proper stormwater management, infrastructure maintenance, and environmental protection. Approximately $600,000 in Storm Drain funds are programmed in the fiscal year 2027 CIP.

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

CIP EXPENDITURE

SUMMARY

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Capital Improvement Program → CIP EXPENDITURE SUMMARY
279
CIP Expenditure Summary
The fiscal years 2027-2031 Capital Improvement Program (CIP) is a five-year expenditure plan that provides the City with a financial strategy for infrastructure improvements. The estimated five-year project summary report is included at the end of this Capital Improvement Program (CIP) section. The CIP includes funding for projects and programs in various geographic areas of the City. The Proposed fiscal year 2027 capital expenditure budget is approximately $40.4 million. The forecasted five-year program is estimated at $124.5 million. The fiscal years 2027-2031 CIP program reflects the actions taken by Council and developed in accordance with Council adopted policies and guiding documents (such as and not limited to the City’s General Plan, Master Plans, Specific Plans and the Regional Transportation Plan) as well as generally accepted accounting principles. Overall, the 5-year program continues to trend favorably. Despite broader economic challenges and fiscal constraints, the City has maintained steady funding commitments across critical infrastructure priorities, ensuring sustained progress and long-term stability.

Projects in this year’s Capital Improvement Budget have been sorted by the nine-asset management systems identified in the City’s Fiscal Recovery Plan and the Infrastructure Workshop with the City Council. This provides a mechanism to track CIP allocations by Asset Management System (AMS). The nine AMS’s include the following:
■ The Roadway Management System (RMS) is comprised of all City-owned assets in the Public Right-of-Way. These assets include: Major and Local Streets, Sidewalks, Traffic Signals & Striping, Bicycle and Pedestrian paths, ADA Ramps and Curbs and Gutters.
■ The Wastewater Management System (WMS) is comprised of Sewer Pump Stations, Rehabilitation and related projects.
■ The Drainage Management System (DMS) is comprised of Citywide storm drain facilities. ■ The Building Management System (BMS) is comprised of City-owned facilities including the Civic Center, Fire Stations, Libraries, Police Station, Recreation Centers, and community facilities such as Rohr Manor and the Woman’s Club.
■ The Parks Management System (PMS) is comprised of the citywide park system. ■ The Open Space Management System (OSMS) is comprised of the Open Space Districts and Community Facility Districts (CFDs).
■ The Fleet Management System (FMS) is comprised of infrastructure associated with maintaining City-owned vehicles.
■ The General Government Management System (GGMS) includes general-purpose items such as Automation, Utility Undergrounding and Parking Meters.
■ The Urban Forestry Management System (UFMS) is comprised of City-owned street trees, and trees within Public Right-of-Way and parks.

The following chart provides an expenditure breakdown, by Asset Management System, totaling approximately $40.4 million of recommended appropriations:

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Roadway Management System (RMS)
A majority of the CIP funding is focused on the Roadway Management System (RMS). The total amount programmed for the Roadway Management System (RMS) is $26.0 million, which represents 64.3% of the adopted CIP budget.

Project types within the RMS are Major Streets, Local Streets, and Traffic. The following table summarizes the funding by these project types.

Fund Source Percentage Amount
Local Streets 19.98% $ 5,190,568
Major Streets 8.78% $ 2,281,132
Traffic 71.24% $ 18,507,507
Total: 100% $ 25,979,207
Major Streets
The Heritage Road Bridge Replacement Project is a multi-phase capital project currently supported by a combined budget of approximately $68.7 million, funded primarily through the Highway Bridge Replacement Program (HBP) and Transportation Development funds. To date, over $26 million has been expended, and an additional $27.6 million is currently encumbered in active purchase orders to support ongoing construction and project management activities.

The project is part of a larger corridor improvement effort that includes the widening of Main Street from Nirvana Avenue to Heritage Road to a six-lane major arterial, as well as the widening of Heritage Road from Main Street to Entertainment Circle, adding two travel lanes, sidewalks, and bike lanes on both sides of the roadway. Approximately $61.9 million in HBP grant funding has been programmed to support the bridge replacement.

Approximately $4.9 million is programmed in FY 2027 for the Pavement Major Rehabilitation Program, which includes pavement overlays and reconstruction treatments based on recommendations from the City’s Pavement Management System. These rehabilitation efforts can extend pavement life by 15 to 20 years and help avoid higher long-term repair costs by addressing deterioration early.

Building: 3.55% Building: 3.55%
Drainage: 1.49% Drainage: 1.49%
General Gov't: 1.97% General Gov't: 1.97%
Parks: 16.89% Parks: 16.89%
Roadway: 64.37% Roadway: 64.37%
Wastewater: 11.73% Wastewater: 11.73%
FY 2026 Capital Improvement Plan by Asset
Fiscal Year 2027 Proposed CIP by Asset Management System

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In addition, a total of $150,000 is programmed to support the Pavement Management System which helps the City monitor roadway conditions, prioritize rehabilitation projects, and ensure that limited resources are invested in the most cost-effective and impactful way possible.

The FY 2027 CIP includes two new Major Streets projects focused on citywide pavement rehabilitation and reconstruction. These efforts reflect the City’s continued investment in extending the life of key roadway corridors and improving long-term drivability across the arterial network.

Local Streets
Approximately $1 million is programmed for the annual Pavement Maintenance and Pavement Repair Programs which are designed to extend street life by 7-10 years.

Over $6.6 million is planned for projects associated with curb, gutter, sidewalk, pedestrian, and Americans with Disabilities Act (ADA) pedestrian ramp improvements throughout the City.

Traffic
Approximately $2.85 million is programmed for the Traffic Calming Program, Traffic Signal System Optimization, Traffic Signal and Streetlight Systems Upgrade and Modification Program, Neighborhood Traffic & Pedestrian Safety Program, Adaptive Traffic Signal System, and other traffic related programs.

A total of $3.7 million is programmed in FY 2027 for various traffic safety and operational improvements throughout the City. This includes upgrades to traffic signals, pedestrian beacons, intersection modifications, median enhancements, and updates to engineering and traffic surveys. The FY 2027 programming for traffic projects includes the creation of four new CIP projects, which provide for intersection improvements at L Street and Industrial Boulevard, emergency vehicle pre-emption signal upgrades to support faster and safer response times, a mid-block pedestrian crossing near Valle Lindo Elementary School to enhance student safety, and the modernization of street name signs to improve visibility and compliance with current safety standards. These improvements aim to enhance roadway efficiency, pedestrian safety, and accessibility, while supporting the City’s broader goals for a safe and well-managed transportation network.

Wastewater Management System (WMS)
Sewer
The appropriation for the Wastewater Management System (WMS) is $4.7 million, which represents about

11.7311.73% of the total fiscal year 2027 CIP budget. This funding supports five new sewer infrastructure projects focused on rehabilitation, condition assessment, and system monitoring.

The fiscal year 2027 CIP program for sewer projects includes $500,000 for the Sewer Main Rehabilitation FY 2027 project, which will repair and renew priority segments of the collection system. An additional $125,000 is programmed for the City’s wastewater infrastructure planning program.The City will also invest $400,000 in the rehabilitation of deteriorated sewer maintenance holes to ensure structural integrity, and $150,000 to install semi-permanent monitoring equipment throughout the collection system, enhancing early detection of potential failures. Separate allocations to sewer projects at specific locations include $60,000 for the F Street Sewer Study, $500,000 for the Third Avenue Sewer Extension, and $3,000,000 for the Poggi Canyon Sewer Improvements on Olympic Parkway at Concord Way.

These investments are aligned with the City’s Wastewater Master Plan, which provides long-range guidance for sewer system improvements to meet capacity, regulatory, and operational goals as the community grows and infrastructure ages.

A complement to the Wastewater Master Plan is the Wastewater Asset Management Plan (WAMP) focusing on existing infrastructure. The WAMP utilizes condition assessments already completed or underway to establish a priority level for rehabilitations/replacements to ensure reliability of facilities. $60,000 in funding under the F Street Sewer Study is programmed for the WAMP as part of the fiscal year 2027 CIP

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Drainage Management System (DMS)
Drainage
The total appropriation for Drainage Management System (DMS) projects is approximately $600,000, representing

1.49% of the total fiscal year 2027 CIP budget.

The FY 2027 Capital Improvement Program includes projects that support condition assessments, permitting, and the rehabilitation of critical storm drain infrastructure across the City.

No FY27 Gas Tax and TransNet funding is programmed to address corrugated metal pipe (CMP) in poor condition located within the public right-of-way. CMP segments outside the right-of-way, typically located within drainage easements and identified as being in critical or unknown condition, were previously funded through Measure P. No additional Measure P funding for CMP rehabilitation is included in the FY 2027 CIP.

CMP in satisfactory condition will continue to be monitored as part of the City’s ongoing asset management practices and prioritized for rehabilitation or replacement in future CIP cycles as needs arise or as conditions worsen. This approach ensures that resources are directed where they are most urgently needed while maintaining oversight of the broader system to prevent unexpected failures.

The Statewide Trash Amendments mandate that jurisdictions control the discharge of trash from Municipal Separate Storm Sewer Systems (MS4) into receiving waters. In response, the City has devised an Implementation Plan to meet these regulations, with a final compliance deadline set for fiscal year 2029. This plan entails the installation and perpetual maintenance of Full Capture Trash Best Management Practices (BMPs) within storm drains in targeted areas.

To outline the City’s approach to compliance with the Trash Amendments, City Council adopted Resolution 2017- 158, which delineates the adopted strategies and commitments. Project DRN0214 is a focal point of these efforts, with $175,000 allocated in previous years to prevent trash from infiltrating local creeks, rivers, and San Diego Bay.

No additional funding is programmed for this project in the FY 2027 CIP.

Building Management System (BMS)
The appropriation for Building Management System (BMS) projects includes approximately $133,000 in Measure P funding as part of the Public Building and Repairs project (GGV0234), which will support repairs in City buildings citywide. An additional $1 million will be allocated for Renovations of the Ken Lee Building.The total BMS allocation represents 3.55% of the total fiscal year 2026 CIP budget.

Additional funding provided by Measure P in preceding years supports several ongoing, multi-year projects focused on completing building repairs and replacing assets that have reached or surpassed their expected useful life. These projects encompass essential facilities such as Fire Stations, the Police Facility, Civic Center, South Libraries, and other public buildings. The allocated funds will ensure the maintenance and enhancement of these vital community assets.

Fleet Management System (FMS)
There are no CIP projects associated with Fleet infrastructure. However, since the adoption of Measure P, approximately $36 million has been allocated towards replacing 171 non-public safety vehicles, 170 police vehicles, and 38 fire vehicles that had exceeded their recommended replacement period. Notably, Measure P funds have also facilitated the installation of electric charging stations at select municipal facilities, supporting the integration of new electric vehicles into the fleet.

Other funds, such as Wastewater, Development Services, and Measure A, also fund vehicle replacement and/or new additions to the Fleet needed to meet service needs.

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Parks Management System (PMS)
The appropriation for Park Management System (PMS) projects.is $6.8 million, representing 16.89% of the total fiscal year 2027 CIP budget.

Measure P funds have been allocated for park infrastructure replacements and repairs associated with drinking fountains, irrigation controls, lights, picnic tables, benches, and similar amenities. Additionally, repairs may also include efforts to bring the City’s sports fields up to good standing.

Open Space Management System (OSMS)
The Open Space Districts and Community Facility Districts (CFD’s) were established with new subdivisions beginning in the 1980s. These funding mechanisms were established to ensure sustainable improvements in the natural and landscaped areas in and around the new developments. These fees were structured to allow incremental adjustment with inflation and have generally kept pace with the maintenance needs of the districts. There are no CIP projects associated with the Open Space Management System.

Urban Forestry Management System (UFMS)
The Urban Forestry Management System is responsible for monitoring the overall health of trees throughout the City, including street trees, park trees, and trees located on City property. The City continues to maintain City street trees to:
■ Ensure ongoing traffic safety along City streets;
■ Enhance the appearance and image of the City;
■ Improve the air quality and the environment for City residents; and ■ Clear right-of-way obstructions.

Industry standard sets the ideal schedule for periodic tree trimming as follows: Palms need to be trimmed every 1 or 2 years. Non-palms are recommended to be trimmed every 3‐5 years (eucalyptus and pine every 2‐3 and broadleaf every 5‐6). Based on an inventory of about 27,500 trees and using 5 years, the annual goal is to trim 5,500 trees.

There are no CIP projects associated with the Urban Forestry Management System.

General Government Management System (GGMS)
The appropriations for General Government Management System (GGMS) projects is approximately $793,000, which represents 2% of the proposed CIP budget.

General Government
The City has approximately 164 Miles of aboveground electric distribution wires on arterial/collector streets (20A Program) and on local streets (20B Program) with an estimated cost to underground of $275 million. The Franchise Agreement with SDG&E Allocation is $2 million per year from 20A Funds and about 33 miles of arterial/collector streets qualify, but at a cost of about $134 million. Close to $40 million has been expended on underground projects since the 1990’s. As of Spring 2023, the City’s 20A fund allocation has a positive balance of approximately $12 million. Draw down on the balance is expected in 2023 as the design work for UUD # 141 is completed and the conversion work commences.

On November 21, 2017, the City Council held a Public Hearing and formed the two Utility Undergrounding Districts (UUD) for the F Street corridor: F Street from Bay Blvd. to Broadway (UUD # 141) - $3 million, and from Broadway to Fourth Avenue (UUD #142) - $1.6 million via Resolution 2017-216. Design work commenced with SDG&E on UUD #141 and the undergrounding of the utilities began in 2023. The cost estimate of UUD #141 was recently increased to $5.9 million to reflect current design plans and inflationary increases in construction costs. MTS also removed approximately 1,550 LF of railroad tracks, ties and ballast and repaved the center of F Street west of Broadway in August of 2019 at a cost of about $600,000. SDG&E began the conversion work for UUD # 141 on F street in 2023, which will be followed by the F Street Promenade Streetscape improvements funded with almost $10 million in Active

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Proposed Budget FY 2027
Capital Improvement Program → CIP EXPENDITURE SUMMARY
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Transportation Program Grant funds. The conversion work east of Broadway on UUD # 142 is anticipated to closely follow UUD #141 completion, but the CPUC has taken the decision to sunset the 20A Program as of December 31, 2022. It is unclear at this time if a new program will be created to continue utility undergrounding.

Approximately $60,000 is programmed for advance planning associated with the Citywide CIP Program.

Approximately $150,000 is programmed for the City’s Survey Records Maintenance project.

Regional Projects
The City of Chula Vista CIP includes funding for several planning level studies related to regional projects. Regional projects are predominantly funded and led by regional agencies such as Caltrans or SANDAG, however, City staff is often involved in the delivery of these projects, since they provide a direct benefit to the community and provide sustainable infrastructure. CIP funding for regional projects is often necessary to assist regional agencies with initiating projects and to fund City staff costs. The following is a summary of various regional projects:

Interstate-5 Multi-modal Corridor Study
In an effort to identify all transportation related improvements needed along, across and within the four-mile long Interstate-5 and rail corridor in Chula Vista, the City has combined efforts with Caltrans, Metropolitan Transit System (MTS) and SANDAG to undertake this planning level study. Funding is provided by a combination of TransNet and two Federal grants. The study has three phases of work, which are all now completed.

Phase I identified and prioritized needed transportation improvements to improve mobility and goods movement within the study area bounded by SR-54 and Main Street. The results of the first phase study included in the 2050 Regional Transportation Plan adopted by SANDAG in October 2011 and in 2015. This report is used as a technical appendix to the SANDAG 2050 Regional Transportation Plan. Rail improvements were identified as the highest nearterm need and led to the SANDAG’s Board of Directors approval of the design phase at Palomar Street. Design began in 2021 and the project is expected to be completed by 2035 https://www.sandag.org/regional-plan
Phase II, the Chula Vista Light Rail Corridor Improvements Project Study Report, is a grade separation study for each of the three light rail trolley stations at E Street, H Street and Palomar Street. This document, completed in August 2012, has planning level work for the ultimate rail corridor improvements in Chula Vista. Final recommendations from the Light Rail Train (LRT) Improvement study were incorporated into the Phase III environmental work for the Palomar Street location as well as future regional plans and as individual projects into the Bayfront Development Impact Fee Program, the Western Transportation Development Impact Fee (WTDIF) Program and the CIP program. https://www.chulavistaca.gov/home/showpublisheddocument/16349/636542936250330000 In April of 2017, the E Street, F Street & H Street rail corridor study was updated to include additional information on project limits and a program level cost estimate. The “CHULA VISTA LIGHT RAIL CORRIDOR IMPROVEMENTS FINAL SUPPLEMENTAL PROJECT STUDY REPORT” functions as a supplemental report to the 2012 Project Study Report, and whose purpose is to document the analysis of one additional alternative for grade-separating the MTS (San Diego Metropolitan Transit System) LRT tracks from the roadway crossings at E and H Streets by combining the two grade separations into one project. Since F Street is between E and H Streets, this combined project would also grade-separate the F Street crossing. The three future grade separated tracks are also used by the freight trains that travel through this corridor.

The completed Phase I and Phase II studies serve to identify an accurate project description for Phase III, which commenced in FY 2014 for the environmental work and preliminary engineering of grade-separating the Palomar Street railroad crossing near the intersection with Industrial Blvd. On January 28, 2020, the City Council approved the Project Report for the Palomar Street Rail Grade Separation Project with Resolution 2020-015. A freight rail and LRT grade-separation Environmental Impact Report (EIR) for the Palomar Street rail crossing commenced in FY 2014 and was completed during this phase.

Chula Vista Light Rail Corridor Improvements

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Proposed Budget FY 2027
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www.chulavistaca.gov/departments/engineering/light-rail-corridor-improvements This environmental and preliminary design work was the last phase of the I-5 Multi-modal Corridor Study. The Palomar Street crossing is the highest priority LRT grade-separation project out of 27 study locations evaluated within San Diego County. City staff worked with SANDAG staff to obtain the $5 million design phase funded in FY 2020 for the next phase of work for Palomar Street. SANDAG and the City of Chula Vista were awarded $21.5 million through the Rebuilding American Infrastructure with Sustainability and Equity (RAISE) program. These funds will be used for the project’s design phase, which includes acquiring right-of-way and relocating utilities ahead of the start of construction. The construction phase is likely to get regional, State & Federal funding once the design phase nears completion. The design phase is estimated to take 24 to 30 months. Pending SANDAG funding for the construction phase, construction could be up to 36 months in duration with project completion anticipated in FY 2029.

The H Street and the E street locations rank fourth and sixth, respectively. Due to the proximity of the F Street crossing and freight rail profile design constraints between the Sweetwater River and the J Street rail crossing, F Street must be grade separated along with the E Street and H Street rail crossings. The updated April 2017 E Street & H Street Grade Separation Project Alternatives Analyses/Feasibility Study (AA/FS) Report was completed with input from the freight rail operator. This AA/FS report provides additional information on the extent of the work needed from south of the Sweetwater River to a point south of the J Street crossing for this corridor. The AA/FS report also includes a preliminary opinion of probable costs.

Ultimate improvements for this freight and LRT rail corridor are planned for in the SANDAG Regional Transportation Plan and shown in Appendix A.
https://www.sandag.org/-/media/SANDAG/Documents/PDF/regional-plan/2021-regional-plan/final-2021-regionalplan/2021-regional-plan-appendix-a-2021-12-01.pdf This project titled “Blue Line/Mid-Coast Frequency Enhancements and rail grade separations at 28th St, 32nd St, E St, H St, Palomar St, at Taylor St and Ash St, and Blue/Orange Track Connection at 12th/Imperial” is included as in the ”2019 Federal Regional Transportation Plan” – Appendix A, as a two phased project with a planned completion date of Year 2035 for the work within Chula Vista. No funding is yet identified for the E Street (& F Street) to H Street rail corridor other than the current design phase of work at Palomar Street. As indicated below, the Chula Vista locations are planned to be completed by year 2035. In FY 2021, staff submitted to SANDAG an application packet for all four Chula Vista rail improvements so that they can be considered in the next Federal Transportation Act.

Phase I – Blue Line Frequency Enhancements and rail grade separations at 28th St, 32nd St, E St, H St, Palomar St, and Blue/Orange Track Connection at 12th/Imperial (Year 2035).

Phase II – Blue Line rail grade separations at Taylor St and Ash St (Year 2050).

Main Street Extension from Heritage Road to La Media Road.

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Proposed Budget FY 2027
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The project is in coordination with the development community to consider several roadway alignments of which one includes a bridge over Wolf Canyon and associated utilities. The initial work involves meeting with the resource agencies and Caltrans, which will ultimately result in the completion of the environmental document and preliminary level bridge and utility design. The development community continues their evaluation of various land use alternatives that will determine the timing and alignment needs for this arterial roadway but more immediate needs are further east along the SR-125 corridor.

On July 30, 2020, as new development continues in the southeastern portion of the City in Otay Ranch, the developer, with approval by the City, initiated work with Caltrans on a future pair of $65M interchanges at SR-125/Main Street and at SR-125/Otay Valley Road (La Media Road). Additional discussion with Caltrans has been conducted on the first interchange with SR-125 at the easterly terminus of Main Street between Magdalena Avenue and westerly extension of Hunte Parkway from Eastlake Parkway. To eventually proceed to the construction phase for the initial interchange at Main Street, a Project Initiation Document (PID) via a Project Study Report has been completed for the project and is currently in the environmental clearance phase. The second location is an overcrossing planned south of Main Street at Otay Valley Road. Otay Valley Road is the south-to-easterly extension of La Media Road across the SR-125 corridor. This overcrossing is needed but may be constructed as a secondary interchange pending the traffic and geometric studies.

The phase of work and completion of work timeline for the SR-125 interchanges are:

1. Project Initiation Document/Project Study Report (FY 2023)

2. Project Report/Environmental Document (FY 2025)

3. Construction Phase (Begin FY 2025 – Open to Public FY 2027)

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Work began in June 2012 on the first phase of the I-805 South Express Lanes Project, a $1.1 billion effort to create a modern, new transportation backbone that will meet the future needs of travelers in our region. When finished, the project will offer new transportation choices, relieve traffic congestion, and improve the quality of life in South County.

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Proposed Budget FY 2027
Capital Improvement Program → CIP EXPENDITURE SUMMARY
288
Phase I (Completed)
■ Built nearly eight miles of Carpool/High Occupancy vehicle (HOV) lanes and ten sound walls between East Naples Street in Chula Vista and State Route 94 (SR 94) in San Diego (completed 2014) ■ Constructed a Direct Access Ramp (DAR), Transit Station and Park & Ride at East Palomar Street in Chula Vista that provides new travel choices for commuters (completed 2017) ■ Added a northbound auxiliary lane and a southbound outside through lane along I-805 from State Route 54 (SR54) to East Plaza Boulevard to accommodate the maneuvering of entering and exiting traffic (completed 2016) ■ Constructed five additional sound wall segments along I-805 between East Naples Street and Bonita Road in Chula Vista (completed 2020)
■ Constructed bridge and safety improvements between Bonita Road and SR54 in National City (completed 2021) Phase II (In Construction)
■ Convert the HOV Lanes into Express Lanes to construct an HOV direct connector between I-805 and I-15. ■ Construct planned in-line transit stations built in the freeway median at East H Street in Chula Vista and East Plaza Boulevard in National City.
■ Construct a northbound auxiliary lane between East Naples Street and Telegraph Canyon Road in Chula Vista along I-805 to extend the merging distance between on and off-ramps. ■ Construct additional sound walls.
www.keepsandiegomoving.com/I-805-corridor/I-805-south-segment.aspx Future I-5 (Blue Line), SR 125 & I-805 (Purple Line) Corridor System Management Plans In late 2019, the SANDAG Board of Directors took two actions that ultimately approved an amendment to the FY 2020 Program Budget, adding $593.4 million in formula funds for numerous region wide projects. For Chula Vista, the freeway corridors listed below have commenced and will conclude with recommendations for various transportation improvements that could be implemented in phases over many years:
■ Complete Corridor: Blue Line Express/I-5 South & Palomar St Rail Xing ■ Complete Corridor: High Speed Transit/SR 125
■ Complete Corridor: Purple Line Corridor/I-805
City staff has been working with SANDAG on the Comprehensive Multimodal Corridor Plan (CMCP) known as the South Bay to Sorrento (SB2S) Study. The CMCP evaluates all travel modes and transportation facilities in a defined corridor – highways and freeways, parallel and connecting roadways, transit (bus, bus rapid transit, light rail, intercity rail, etc.), pathways, and bikeways to accommodate more efficient movement of people and goods through the southern portion of San Diego County.

The completed CMCP will help the San Diego region compete for local, state, and federal funds, including SB1. The SB2S Study was completed in September 2022.
https://www.sandag.org/regional-plan/comprehensive-multimodal-corridor-plans/south-bay-to-sorrento-cmcp CIP Document
The initial proposed capital improvement project detail sheets are posted annually in April of each year on the Department of Engineering website for public comment and review. www.chulavistaca.gov/departments/public-works/projects
The proposed CIP is presented at a Council Budget Workshop and adopted in May of every year.

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Proposed Budget FY 2027
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289
Additionally, the Engineering & Capital Projects Department publishes an annual adopted CIP budget. The document is made available at the City Clerk’s Office, the Civic Center Library, Otay Ranch Library, the South Chula Vista Library, and the City’s website.

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CIP BUDGET SUMMARY

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CAPITAL IMPROVEMENT BUDGET
Funding Summary by Project Type

BUILDING
FY 2026-27
Proposed
GGV0281 Lauderbach Facility Repairs $ 250,000
GGV0282 Ken Lee Housing Homelessness Services Building $ 1,050,000 GGV0234 Public Building Repairs $ 133,334
BUILDING TOTAL $ 1,433,334

DRAINAGE
FY 2026-27
Proposed
DRN0218 Storm Drain Fee Update $ 100,000
DRN0224 Drainage Master Plan Update $ 500,000
DRAINAGE TOTAL $ 600,000

GENERAL GOVERNMENT
FY 2026-27
Proposed
CTY0202 CIP Advanced Planning $ 60,000
CTY0219 Pavement Management System $ 150,000
CTY0245 Survey Records Maintenance $ 150,000
GGV0236 Citywide Network Replacement $ 433,135
GENERAL GOVERNMENT TOTAL $ 793,135
PARKS
FY 2026-27
Proposed
PRK0326 Park Infrastructure $ 500,000
PRK0341 Patty Davis $ 1,000,000
PRK0345 MacKenzie Creek Pickleball Courts $ 950,000
PRK0347 Max Field Renovations $ 600,000
PRK0348 Santa Venetia Park Ballfield Lighting $ 600,000 PRK0349 Menzel Field Ballfield Lighting $ 600,000
PRK0350 Greg Rogers Park Ballfield $ 2,568,000
PARKS TOTAL $ 6,818,000

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CAPITAL IMPROVEMENT BUDGET
Funding Summary by Project Type

ROADWAY
FY 2026-27
Proposed
CTY0232 ADA Pedestrian Connectivity Program $ 50,000
STL0430 Street Pavement Rehabilitation Phase II (Measure P) $ (2,247,912) STL0451 Bayshore Bikeway Segment 6A $ 456,773
STL0463 Pavement Repair Program $ 200,000
STL0464 F Street Promenade Phase 1 $ 1,000,000
STL0478 Street Pavement Rehabilitation Phase III (Measure P) $ 2,247,912 STL0480 Third Ave ADA Parking Stalls $ 1,000,000
STL0482 Anita St and Industrial Blvd Bicycle and Pedestrian Improvements $ 651,000 STL0483 Sidewalk Replacement Program FY2026/27 $ 500,000 STL0484 ADA Pedestrian Curb Ramps FY2026/27 $ 350,000
STL0485 Pavement Maintenance FY2026/27 $ 1,032,795
STL0486 RMRA Pavement Maintenance FY2026/27 $ 1,881,132 STM0369 Bikeway Facilities Gap Program $ 100,000
STM0406 Bay Boulevard Street Sidewalk Improvements $ 250,000 STM0418 RMRA Pavement Rehabilitation FY2026/27 $ 6,595,697 STM0420 Pavement Major Rehabilitation FY2026/27 $ 4,878,910 TRF0357 SR125 Corridor and Arterial Operations $ 100,000 TRF0423 Traffic Signals Systems and Communications Upgrade $ 100,000 TRF0444 Traffic Data Collection Program $ 150,000
TRF0445 Interagency Transportation Planning and Coordination Program $ 100,000 TRF0446 Traffic Operations Investigation Program $ 400,000 TRF0447 Traffic Signal Operations Program $ 800,000
TRF0448 Signs/Striping Implementation Program $ 50,000
TRF0449 Minor Signals/Lighting Upgrade Program $ 420,000 TRF0450 Street Light Installations at Various Locations $ 537,000 TRF0451 Traffic Signal Modification at Orange Avenue at Max Avenue $ 300,000 TRF0452 Olympic Parkway Corridor Safety Enhancements $ 2,015,900 TRF0453 Flashing Beacon to Pedestrian Hybrid Beacon Upgrades $ 1,000,000 TRF0454 Signalized Intersection Collision Countermeasures at Four Locations $ 760,000 TRF0455 East J Street Guardrail Intersection Improvements $ 300,000 ROADWAY TOTAL $ 25,979,207

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CAPITAL IMPROVEMENT BUDGET
Funding Summary by Project Type

WASTEWATER
FY 2026-27
Proposed
SWR0311 Poggi Canyon Sewer Improvements on Olympic Parkway at Concord Way $ 3,000,000 SWR0335 Sewer System Monitoring Program $ 150,000
SWR0337 Third Avenue Alley Sewer Extension $ 500,000
SWR0338 F Street Sewer Study $ 60,000
SWR0339 Wastewater Infrastracture Planning Program $ 125,000 SWR0340 Sewer Maintenance Hole Rehabilitation FY2026/27 $ 400,000 SWR0341 Sewer Main Rehabilitation FY2026/27 $ 500,000
WASTEWATER TOTAL $ 4,735,000
GRAND TOTAL – ALL PROJECTS: $ 40,358,676

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FIVE-YEAR CIP

PROJECT SUMMARY

SCHEDULE

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Capital Improvement Program → FIVE-YEAR CIP PROJECT SUMMARY SCHEDULE 299
Fiscal Years 2026/27 – 2030/31 Capital Improvement Program CIP # Project Name 2026/2027 2027/2028 2028/2029 2029/2030 2030/2031 Total CTY0202 CIP Advanced Planning $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 300,000 CTY0219 Pavement Management System 120,000 120,000 120,000 120,000 120,000 600,000 CTY0232 ADA Pedestrian Connectivity
Program
50,000 50,000 50,000 50,000 50,000 250,000
DRN0214 Full Capture Trash BMP Installation 50,000 50,000 50,000 50,000 50,000 250,000 DRN0217 Corrugated Metal Pipe Repair In The
Right-Of-Way FY2020/21
325,000 - - - - 325,000
DRN0222 Telegraph Canyon Storm Drain
Channel Permits
300,000 - - - - 300,000
DRN0223 CMP Storm Drain within ROW 200,000 1,300,000 - - - 1,500,000 DRN0225 Close Circuit TV (CCTV) Storm Pipe
System
300,000 - - - - 300,000
DRN0226 Condition Assessment of Concrete
Lined Channels
100,000 - - - - 100,000
GGV0234 Public Building Repairs (Measure P) 133,333 - - - - 133,333 GGV0236 Citywide Network Replacement 129,986 - - - - 129,986 GGV0259 Golf Course Improvements 200,000 - - - - 200,000 PRK0326 Park Infrastructure 1,000,000 - - - - 1,000,000 STL0454 ADA Pedestrian Curb Ramps
Program FY2021/22
20,000 - - - - 20,000
STL0463 Pavement Repair Program
FY2022/23
100,000 200,000 200,000 200,000 200,000 900,000
STL0470 Sidewalk Panel Replacement
Citywide
2,126,813 - - - - 2,126,813
STL0471 Pavement Maintenance FY2024/25 673,806 - - - - 673,806 STL0475 ADA Pedestrian Curb Ramps 250,000 500,000 500,000 500,000 500,000 2,250,000 STL0476 Pavement Maintenance FY2025/26 1,000,000 1,600,000 1,600,000 1,600,000 1,600,000 7,400,000 STL0477 RMRA Pavement Maintenance
FY2025/26
1,467,447 1,400,000 1,400,000 1,400,000 1,400,000 7,067,447 STL0479 Sidewalk Replacement Program
FY2025/26
300,000 300,000 300,000 300,000 300,000 1,500,000
STM0386 Heritage Road Bridge Replacement
Project
1,444,282 - - - - 1,444,282
STM0415 RMRA Pavement Rehabilitation
FY2025/26
5,993,466 6,000,000 6,000,000 6,000,000 6,000,000 29,993,466 STM0416 Pavement Major Rehabilitation
Program FY2025/26
6,357,928 14,000,000 14,000,000 14,000,000 14,000,000 62,357,928 SWR0331 Main Street Sewer Manhole
Replacement
450,000 - - - - 450,000
SWR0332 Sewer Main Rehabilitation
FY2025/26
1,200,000 500,000 500,000 500,000 500,000 3,200,000
SWR0333 Sewer Mains CCTV Inspection (large
diameter)
750,000 - - - - 750,000
SWR0334 Sewer Maintenance Hole
Rehabilitation FY2025/26
600,000 600,000 600,000 600,000 600,000 3,000,000
SWR0335 Sewer Monitoring 450,000 150,000 150,000 150,000 150,000 1,050,000 TRF0321 Citywide Traffic Data Program 20,000 40,000 40,000 40,000 40,000 180,000 TRF0325 Traffic Monitoring Program 20,000 20,000 20,000 20,000 20,000 100,000 TRF0327 Neighborhood Road Safety Program 400,000 400,000 400,000 400,000 400,000 2,000,000 TRF0332 Signing and Striping Program 50,000 100,000 100,000 100,000 100,000 450,000 TRF0337 Traffic Signal Left Turn Modification
Program
20,000 20,000 20,000 20,000 20,000 100,000

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MEASURE A SALES

TAX FUND SUMMARY

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Proposed Budget FY 2027 303
Measure A Sales Tax Fund Summary
Measure A Sales Tax Fund Summary
The Measure A Sales Tax Fund accounts for revenues and expenditures related to the approved ballot measure adopting a one-half (½) cent Public Safety General Transactions and Use Tax (Sales Tax) in the City of Chula Vista.

In December 2017, City staff presented the Public Safety Staffing Strategies Report to the City Council. This report outlined staffing proposals for the Police and Fire Department that addressed critical needs. After discussions regarding the critical needs and funding options, the City Council directed the City Manager to return with a proposal for Council consideration to place a half-cent sales tax measure before the voters to fund public safety critical needs.

In February 2018, City staff presented the City Council with a ballot measure to consider for placement to address public safety staffing on the ballot in June 2018. The tax will remain in place, Measure A sales tax does not have a sunset date. Concurrent with the approval of placing the measure on the ballot, the City Council adopted an Intended Public Safety Expenditure Plan for the anticipated revenues generated from the measure.

On June 5, 2018 Chula Vista voters approved Measure A, authorizing the one-half cent sales tax increase. Collection of the sales tax began October 1, 2018.

The sales tax will allow the Chula Vista Fire and Police Departments to provide faster responses to 9-1-1 emergency calls, increase neighborhood police patrols, reduce gang and drug-related crimes, address homelessness, and improve firefighter, paramedic and emergency medical response times.

The City has established a separate fund to track and account for income and expenses and appointed a Citizen’s Oversight Committee (“COC”) to ensure transparency in the use of Measure A Sales Tax funds.

Revenues
The fiscal year 2027 Proposed Budget reflects the allocation of approximately $31.2 million in transfers in from Measure A Sales Tax revenues and for reimbursements from other city funds, and approximately $0.1 million in grant reimbursements and investment earnings for a total of $31.3 million in revenues. Sales tax revenues are received in the City’s General Fund, and then transferred into the Measure A Sales Tax Fund.

The following table reflects the Measure A revenues by category.

Measure A Fund Revenues
Category
FY 2026
Adopted
FY 2027
Proposed Change % Change
Transfers In $ 30,821,679 $ 31,240,451 $ 418,772 1.4%
Other Revenues $ 63,372 $ 63,372 $ - 0.0%
Charges for Services $ - $ - $ - -%
Use of Money and Property $ 47,000 $ 25,000 $ (22,000) -46.8% Total $ 30,932,051 $ 31,328,823 $ 396,772 13.4%
Expenditures
The fiscal year 2027 Proposed Measure A Sales Tax Fund Budget includes approximately $37.6 million in expenditures for the Fire and Police Departments, to follow are the major categories for each department as noted within the Spending Plan:

Police Department
■ Personnel Costs – The budget includes funding for the costs related to the approved Measure A positions. ■ Sworn Non-Personnel Costs – Funding included for equipment and supplies to support sworn staff. ■ Civilian Non-Personnel Costs – Funding included for equipment and supplies to support civilian staff. ■ Computers and Other Equipment – Includes funding for computers and equipment used by staff within the fund.

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027 304
Measure A Sales Tax Fund Summary
■ Police Vehicles, Outfitting, Maintenance, Fuel, etc. – Funding included for Police vehicles and the costs associated with their operation.
■ Reimbursement for Support Staff (IT, Finance, HR, City Attorney) – Includes funding for the departments that provide the Measure A support to the Police Department. ■ Transfers Out – This category reflects funding for the 2021 Pension Obligation Bonds debt service payment and Section 115 Trust for OPEB contributions, and contributions to the Vehicle Replacement Fund.

Fire Department
■ Personnel Costs – The budget includes funding for costs related to Measure A supported positions. ■ Academy Costs – Funding for the Fire Academy.
■ PPE Maintenance – Includes funding for the maintenance of personal protection equipment (PPE). ■ Computers and Other Equipment – Includes funding for computers and equipment used by staff within the fund. ■ Fire Vehicles, Outfitting, Maintenance, Fuel, etc. – Funding included for Fire vehicles and the associated costs of operation.
■ Reimbursement for Support Staff (IT, Finance, HR, City Attorney) – Includes funding the departments that provide Measure A support to the Fire Department.
■ Transfers Out – This category reflects funding for the 2021 Pension Obligation Bonds debt service payment, Section 115 Trust for OPEB contributions, and contributions to the Vehicle Replacement Fund.

The following table provides the detailed breakdown of the Measure A expenditures by category.

Measure A Fund Expenditures
Category
FY 2026
Adopted
FY 2027
Proposed Change
Police Department:

Personnel Services $ 14,180,742 $ 16,517,527 $ 2,336,785 Supplies & Services $ 1,784,440 $ 1,673,609 $ (110,831) Other Expenses $ 758,427 $ 765,349 $ 6,922
Internal Service Charges $ 113,282 $ 121,717 $ 8,435
Other Capital $ 69,936 $ 69,936 $ -
Transfers Out $ 1,349,017 $ 1,609,892 $ 260,875
Total Police Department Expenditures $ 18,255,844 $ 20,758,030 $ 2,502,186 Fire Department:

Personnel Services $ 12,541,595 $ 14,512,055 $ 1,970,460 Supplies & Services $ 1,386,052 $ 811,795 $ (574,257)
Utilities $ 63,655 $ 75,841 $ 12,186
Other Capital $ - $ - $ -
Other Expenses $ 444,342 $ 452,846 $ 8,504
Internal Service Charges $ 130,291 $ 137,647 $ 7,356
Transfers Out $ 837,769 $ 830,105 $ (7,664)
CIP Project Expenditures $ - $ - $ -
Total Fire Department Expenditures $ 15,403,704 $ 16,820,289 $ 1,416,585 Total Expenditures $ 33,659,548 $ 37,578,319 $ 3,918,771

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027 305
Measure A Sales Tax Fund Summary
Staffing
The fiscal year 2027 budgeted staffing totals are 155.00 FTE, of which 65.00 are in the Fire Department and 90.00 are in the Police Department. The below table summarizes the staffing changes.

Measure A Fund Staffing
Measure A Fund
FY 2026
Adopted
Staffing
FY 2026
Mid Year
Changes
FY 2027
Changes
FY 2027
Proposed
Staffing
Deputy Fire Chief 1.00 - - 1.00
Fire Captain (80 hr) 6.00 - - 6.00
Fire Engineer 2.00 - - 2.00
Fire Inventory Specialist 1.00 - - 1.00
Firefighter (112 hr) 45.00 - - 45.00
Firefighter/Paramedic 9.00 - - 9.00
Sr Application Support Specialist 1.00 - - 1.00
Fire Department Total 65.00 - - 65.00
Civilian Background Investigator 1.00 - - 1.00
Community Services Officer 4.00 - - 4.00
Digital Forensics Analyst II 2.00 - - 2.00
Forensics Specialist 1.00 - - 1.00
Information Technology Tech 1.00 - - 1.00
Peace Officer 30.00 15.00 - 45.00
Police Agent 6.00 - - 6.00
Police Captain 2.00 - - 2.00
Police Comm Systems Manager 1.00 - - 1.00
Police Comm Relations Specialist 1.00 - - 1.00
Police Dispatcher 7.00 - - 7.00
Police Lieutenant 1.00 - - 1.00
Police Sergeant 9.00 - - 9.00
Police Tech Spec 1.00 - - 1.00
Property & Evidence Specialist 3.00 - - 3.00
Property & Evidence Supervisor 1.00 - - 1.00
Public Information Spec - - - -
Sr Police Records Specialist 3.00 - - 3.00
Sr Public Information Specialist 1.00 - - 1.00
Police Department Total 75.00 15.00 - 90.00
Measure A Fund Staffing Total 140.00 15.00 - 155.00

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027 306
Measure A Sales Tax Fund Summary
2018 MEASURE A SALES TAX FUND (222)
Fund Summary
Budget Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
Expenditures
Personnel Services 19,158,187 22,309,070 26,722,337 31,029,582 4,307,245 Supplies and Services 2,165,782 2,872,189 3,170,492 2,485,404 (685,088) Other Expenses 1,094,363 1,161,759 1,202,769 1,218,195 15,426 Other Capital 806,129 2,489,300 69,936 69,936 -
Utilities 67,382 65,946 63,655 75,841 12,186
Internal Service Charges 173,470 273,535 243,573 259,364 15,791 Transfers Out 2,473,966 2,510,656 2,186,786 2,439,997 253,211 CIP Project Expenditures - 6,473,319 - - -
Total Expenditures $ 25,939,279 $ 38,155,773 $ 33,659,548 $ 37,578,319 $ 3,918,771 Revenues
Revenue from Other Agencies 83,334 - - - -
Charges for Services 436 - - - -
Transfers In 29,383,513 29,638,859 30,821,679 31,240,451 418,772 Other Revenue 23,328 606,324 63,372 63,372 -
Use of Money and Property 40,335 45,569 47,000 25,000 (22,000) Total Revenues $ 29,530,946 $ 30,290,753 $ 30,932,051 $ 31,328,823 $ 396,772 Net Fund Activity $ (3,591,667) $ 7,865,020 $ 2,727,497 $ 6,249,496 $ 3,521,999

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

MEASURE P SALES

TAX FUND SUMMARY

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027 309
Measure P Sales Tax Fund Summary
Measure P Sales Tax Fund Summary
The Measure P Sales Tax fund accounts for revenues and expenditures related to the approved ballot measure adopting a one-half (½) cent General Transactions and Use Tax (Sales Tax) in the City of Chula Vista.

On August 2, 2016, the City Council approved Ordinance 3371 (“Ordinance”) modifying the Municipal Code to establish a temporary one-half cent Sales Tax if approved by the voters. As part of the action to approve the Ordinance, the City Council approved a spending plan described as the Intended Infrastructure, Facilities and Equipment Expenditure Plan (Expenditure Plan), which identified how the funds were to be allocated.

On November 8, 2016 Chula Vista voters approved Measure P, authorizing the one-half cent sales tax increase on retail sales within the City for a period of ten (10) years.

Collection of the sales tax began April 1, 2017. The sales tax is anticipated to exceed the original estimated amount of $177.8 million over the ten-year collection period. The proceeds of the tax will be used to upgrade police, fire, paramedic and 9-1-1 equipment, vehicles and facilities; fund streets and sidewalks; replace storm drains to prevent sinkholes; improve parks; repair recreation facilities; and repair or replace other City infrastructure. In 2024, voters approved the continuation of Measure P and the one-half cent sales tax increase on retail sales. The continuation of the sales tax is projected to generate $337 million over the next ten-year period.

The City has established a separate fund to track and account for income and expenses and appointed a Citizens’ Oversight Committee (“COC”) to ensure transparency in the use of Measure P Sales Tax funds.

Revenues
The fiscal year 2027 Proposed Budget reflects the allocation of approximately $30.9 million in Measure P sales tax revenues. These sales tax revenues are received in the City’s General Fund, and then transferred into the Measure P Sales Tax Fund.

The following table reflects the Measure P Sales Tax revenues by category.

Measure P Fund Revenues
Category
FY 2026
Adopted
FY 2027
Proposed Change % Change
Transfers In 30,483,293 $ 30,902,065 418,772 1.4%
Total $ 30,483,293 $ 30,902,065 $ 418,772 1.4%

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027 310
Measure P Sales Tax Fund Summary
Expenditures
The fiscal year 2027 Proposed Measure P Sales Tax Fund budget includes approximately $15.7 million in expenditures for other public facilities, sports courts and fields, park infrastructure, traffic signal system, other public infrastructure, equipment, fleet purchases, police communication & dispatch system, other public safety and debt service. To follow are the major categories as noted within the adopted Expenditure Plan:

The following table provides the breakdown of the Measure P expenditures by project category.

Measure P Fund Expenditures
Project
FY 2027
Proposed
Fire Vehicles $ 810,050
Police Vehicles $ 633,733
Fire Equipment $ 1,747,090
Police Equipment $ 37,739
Police Communications & Dispatch System $ 581,385
Other Public Facilities $ 1,433,334
Park Infrastructure $ 500,000
Sports Courts and Fields $ 1,800,000
Citywide Network Replacement $ 433,135
Fire Response Vehicles $ 137,950
Total Project Expenditures $ 8,114,416
Administrative Expenses $ 33,600
Annual Debt Service Payments $ 7,507,500
Total Expenditures $ 15,655,516

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027 311
Measure P Sales Tax Fund Summary
2016 MEASURE P SALES TAX FUND (220)
Fund Summary
Budget Category
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
Expenditures
Supplies and Services 264,385 1,123,211 2,063,328 2,391,964 328,636 Other Expenses 1,285,167 942,923 950,238 137,950 (812,288) Other Capital 3,681,197 4,064,857 2,913,017 1,443,783 (1,469,234) Transfers Out 7,518,029 7,518,139 7,515,696 7,515,350 (346) CIP Project Expenditures 8,007,407 10,547,099 3,415,132 4,166,469 751,337 Non-CIP Project Expenditures 131,468 110,766 100,000 - (100,000) Total Expenditures $ 20,887,654 $ 24,306,994 $ 16,957,411 $ 15,655,516 $ (1,301,895) Revenues
Use of Money and Property 799,940 1,184,961 - - -
Other Revenue 108,745 156,067 - - -
Transfers In 29,183,788 29,405,839 30,483,293 30,902,065 418,772 Total Revenues $ 30,092,472 $ 30,746,867 $ 30,483,293 $ 30,902,065 $ 418,772 Net Fund Activity $ (9,204,819) $ (6,439,873) $ (13,525,882) $ (15,246,549) $ (1,720,667)

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

SUMMARY TABLES
Fund Appropriations by Department and Expenditure Category Schedule of Revenues
Authorized Positions by Department

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

FUND APPROPRIATIONS

BY DEPARTMENT

AND EXPENDITURE

CATEGORY

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda Summary Tables → FUND APPROPRIATIONS BY DEPARTMENT AND EXPENDITURE CATEGORY City of Chula Vista
Proposed Budget FY 2027 317

EXPENDITURES BY DEPARTMENT/CATEGORY
Department / Fund
Personnel
Services
Supplies &
Services Utilities
Other
Expenses
Other
Capital
Internal
Service
Charges
Transfers
Out
CIP
Projects
Non-CIP
Projects
Total
FY 2027
100 General Fund
01 City Council 1,807,072 106,321 578 - 3,190 - - - - 1,917,161 02 Boards & Commissions - 15,618 - - - - - - - 15,618
03 City Clerk 1,797,087 585,810 459 - - - - - - 2,383,356 04 City Attorney 3,841,354 509,505 1,081 - 4,948 - - - - 4,356,888 05 Administration 3,452,709 373,756 672 - - - - - - 3,827,137 06 Information Technology 3,519,045 2,035,295 3,447 - 87,890 991 - - - 5,646,668 07 Human Resources 3,644,662 865,990 1,979 - 2,500 - - - - 4,515,131 08 Finance 5,544,846 793,851 1,781 - 3,573 52 - - - 6,344,103 09 Non-Departmental 674,350 11,826,507 - 2,178,137 - - 95,541,557 - - 110,220,551 10 Animal Services 3,805,607 445,047 82,105 4,879 - 61,085 - - - 4,398,723 11 Economic Development 747,839 1,235,031 517 - - - - - - 1,983,387 12 Development Services 3,335,971 407,501 1,833 64,423 - 26,806 - - - 3,836,534 13 Engineering/Capital Projects 10,253,757 483,026 1,789,679 95,000 5,000 211,829 - - - 12,838,291 14 Police 61,581,639 3,524,377 1,056,748 271,214 25,000 1,589,802 253 - - 68,049,033 15 Fire 41,850,867 2,059,554 331,326 - - 1,522,487 62,048 - - 45,826,282 16 Public Works 17,648,790 5,961,419 4,685,527 11,400 3,000 1,343,147 - - - 29,653,283 17 Parks and Recreation 5,123,724 1,114,297 696,756 301,739 26,423 38,452 - - - 7,301,391 18 Library 3,777,765 586,938 439,106 2,702 - 7,986 210,926 - - 5,025,423 19 Housing & Homeless Services - - - - - - - - - -
100 General Fund Total 172,407,084 32,929,843 9,093,594 2,929,494 161,524 4,802,637 95,814,784 - - 318,138,960 105 Bayfront Lease Revenue - - - 16,541,625 - - - - - 16,541,625 111 Millenia Building - 2,046,310 - - - - - - - 2,046,310 210 2024 Measure P Sales Tax - - - - - - - - - -
220 2016 Measure P Sales Tax - 2,391,964 - 137,950 1,443,783 - 7,515,350 4,166,469 - 15,655,516 221 Transportation Grants-Gas Tax 275,585 - - - - - 5,175,895 11,670,624 - 17,122,104 222 2018 Measure A Sales Tax 31,029,582 2,485,404 75,841 1,218,195 69,936 259,364 2,439,997 - - 37,578,319 227 Transportation Sales Tax - - - - - - - 10,985,500 - 10,985,500 234 Advanced Life Support Program 1,131,901 253,300 - - - 29,522 1,890,068 - - 3,304,791 241 Parking Meter - 570,274 109,455 318,944 - - 1,841 200,000 - 1,200,514 245 Traffic Safety - 38,500 - - - - 251,500 - - 290,000 261 Park Benefit Fees - - - - - - - 4,518,000 - 4,518,000 262 Public Benefit Contribution - - - 270,000 - - - - - 270,000 264 Donations - - - 131,500 - - - - - 131,500
269 Other Grants 75,069 - - 393,333 - - - - - 468,402
270 Mobile Park Fee - 28,000 - 37,000 - - - - - 65,000
271 Local Grants 5,359 1,794,227 - - 700,000 - - - - 2,499,586 272 Federal Grants 1,849,077 879,905 - 995,168 - - 768,310 - - 4,492,460

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EXPENDITURES BY DEPARTMENT/CATEGORY
Department / Fund
Personnel
Services
Supplies &
Services Utilities
Other
Expenses
Other
Capital
Internal
Service
Charges
Transfers
Out
CIP
Projects
Non-CIP
Projects
Total
FY 2027
273 State Grants 1,349,168 460,261 - 1,589,097 - 2,968 55,254 - - 3,456,748 282 Environmental Services 1,348,446 1,174,608 19,115 110,351 4,600 19,787 248,341 - - 2,925,248 301 Storm Drain - 359,531 - 6 - - 319,365 600,000 - 1,278,902 311 CDBG Housing Program - - - 25,000 - - - - 75,000 100,000 313 Chula Vista Housing Authority 1,848,486 317,500 - 42,500 - 1,117 359,573 - - 2,569,176 316 Public Educational & Govt Fee - 296,347 - - 168,500 - - - - 464,847 318 RDA Successor Agency Fund - 7,500 - 374,039 - - 2,080,800 - - 2,462,339 319 Housing Successor Agency - 57,900 - 2,008,500 6,000 - 14,968 - - 2,087,368 340 Section 115 Trust - 152,955 - - - - 12,250,000 - - 12,402,955 341 Public Liability Trust - 384,908 - 899,170 - - - - - 1,284,078 342 CFD 11-M Rolling Hills McM - 199,237 26,236 45,045 - - - - - 270,518 343 CFD 12-M Otay Ranch Village 7 - 475,451 139,899 85,474 - - - - - 700,824 344 CFD 13-M Otay Ranch Village 2 - 1,666,097 828,625 290,083 - - 1,278 - - 2,786,083 345 CFD 12M Village 7 Otay Ranch - 573,024 176,980 102,135 - - 614 - - 852,753 346 CFD 14M-A-EUC Millenia - 107,402 5,624 178,164 - - - - - 291,190 347 CFD 14M-B-EUC Millenia - 84,940 144,900 429,984 - - - - - 659,824 348 CFD 18M Village 3 Otay Ranch - 632,991 458,948 153,204 - - 2,555 - - 1,247,698 349 CFD 19M Freeway Commercial 2 - 222,594 58,455 121,173 - - - - - 402,222 350 Bayfront Special Tax District - 3,000 - 7,325,000 - - - - - 7,328,000 352 Bay Blvd Landscape District - 295 6,000 4,177 - - - - - 10,472 353 Eastlake Maintenance Dist I - 340,721 97,057 66,975 - - - - - 504,753 354 Open Space District #01 - 61,283 38,245 11,382 - - - - - 110,910 355 Open Space District #02 - 20,344 4,405 4,059 - - - - - 28,808 356 Open Space District #03 - 50,580 13,000 7,722 - - - - - 71,302 357 Open Space District #04 - 101,774 17,000 11,751 - - - - - 130,525 358 Open Space District #05 - 37,792 19,164 10,335 - - - - - 67,291 359 Open Space District #06 - 28,961 11,428 6,335 - - - - - 46,724 361 Open Space District #07 - 17,391 7,324 4,036 - - - - - 28,751 362 Open Space District #08 - 87,108 9,600 10,432 - - - - - 107,140 363 Open Space District #09 - 46,639 31,754 14,090 - - - - - 92,483 364 Open Space District #10 - 62,487 31,376 15,638 - - - - - 109,501 365 Open Space District #11 - 144,325 71,450 20,268 - - - - - 236,043 367 Open Space District #14 - 315,311 68,583 54,782 - - - - - 438,676 368 Open Space District #15 - 18,555 6,300 4,961 - - - - - 29,816 369 Open Space District #17 - 8,263 - 3,294 - - - - - 11,557 371 Open Space District #18 - 132,111 68,800 35,495 - - - - - 236,406 372 Open Space District #20 - 1,399,220 394,044 233,954 - - - - - 2,027,218 373 Open Space District #23 - 66,855 7,364 9,612 - - - - - 83,831 374 Open Space District #24 - 22,631 10,226 5,998 - - - - - 38,855 375 Open Space District #26 - 7,966 2,700 3,176 - - - - - 13,842 376 Open Space District #31 - 212,253 48,033 32,736 - - - - - 293,022

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EXPENDITURES BY DEPARTMENT/CATEGORY
Department / Fund
Personnel
Services
Supplies &
Services Utilities
Other
Expenses
Other
Capital
Internal
Service
Charges
Transfers
Out
CIP
Projects
Non-CIP
Projects
Total
FY 2027
378
CFD 07M Eastlake Woods &
Vista - 767,605 155,400 185,408 - - 958 - - 1,109,371
379 CFD 08M Vlg 6 McMillin & OR - 1,539,481 310,018 251,421 - - 2,457 - - 2,103,377 380 CFD 09M ORV II Brookfield-Shea - 1,165,139 211,221 180,138 - - 1,621 - - 1,558,119 381 CFD 14M-2-EUC Millenia - 125,908 6,603 209,134 - - - - - 341,645 382 CFD 99-2 Otay Ranch Vlg 1 West - 880,426 212,235 136,963 - - 1,204 - - 1,230,828 383 Town Ctr Business Improv Dist - 330,000 - 25 - - - - - 330,025 386 Otay Ranch Preserve - 740,603 - 105,441 - - 663 - - 846,707 387 CFD 98-3 Sunbow 2 - 1,047,922 224,087 134,668 - - 614 - - 1,407,291 388 CFD 97-1 Otay Ranch - 3,013,373 559,322 456,824 - - 3,980 - - 4,033,499 391 Central Garage Fund 1,925,483 4,186,378 198,136 94,415 - 27,093 110,401 - - 6,541,906 398 Workers Compensation Fund - 1,844,348 - 3,838,667 - - - - - 5,683,015 406 Chula Vista Muni Golf Course 1,563,639 - - 1,836,192 200,000 - - - - 3,599,831 407 Living Coast Discovery Center - 4,313 188,383 - - 15,497 - - - 208,193 408 Development Services Fund 9,539,648 1,806,353 4,267 1,289,721 75,000 52,899 2,254,404 - - 15,022,292 409 CV Elite Athlete Training Ctr - 167,132 - 56,332 - - - - - 223,464 410 Transport Enterprise 9,783,256 7,003,842 - 11,703 1,275,000 358,138 3,810,858 - - 22,242,797 411 Sewer Income - - - - - - 2,693 - - 2,693
413 Trunk Sewer Capital Reserve - - - 150,000 - - 85,563 - - 235,563 414 Sewer Service Revenue 6,293,663 40,690,292 511 638,538 3,133,473 604,064 4,225,631 - 64,600 55,650,772 428 Sewer Facility Replacement - - - 24 - - 166,442 4,735,000 - 4,901,466 430 Sewer DIFs - 120,000 - 757,490 - - 2,408 - - 879,898 442 CDBG Section 108 Loan - - - 710,000 - - - - - 710,000 451 Long Term Debt - City of CV - 4,581 - 15,773,690 - - - - - 15,778,271 453 Energy Conservation Loans - - - 138,800 - - - - - 138,800 475 2014 COP Refunding - 5,000 - 3,620,400 - - - - - 3,625,400 476 2015 Refunding COP - 5,002 - 2,104,206 - - - - - 2,109,208 477 2016 Ref COP Civic Ctr/Nature - 5,000 - 1,017,703 - - - - - 1,022,703 478 2016 LRRB PFDIF/COP - 5,000 - 2,145,800 - - - - - 2,150,800 479 2017 CREBs LRBs - 5,000 - 854,000 - - - - - 859,000 480 2017 Measure P LRBs - 10,277 - 7,507,700 - - - - - 7,517,977 542 Drainage DIF - - - 10,000 - - 4,790 - - 14,790
560 Public Facilities DIF - 57,000 - 2,549,568 - - 5,314,669 - - 7,921,237 580 Pedestrian Bridge DIFs - - - 95,500 - - 7,212 - - 102,712 590 Transportation DIFs - - - 529,000 - - 42,605 1,456,773 15,000 2,043,378 666 2016 TARBs - 5,000 - 2,075,800 - - - - - 2,080,800
713 Capital Improvement Projects - - - - - - 1,434 - 200,000 201,434 715 Parkland Acquisition & DevFees - 50,000 - 35,000 - - 47,394 - - 132,394 716 Western-Park Acquisition & Dev - - - 335,000 - - 3,267 - - 338,267 717 Residential Construction Tax - - - - - - 480,852 - - 480,852 736 Other Transportation Program - - - - - - - 2,026,310 - 2,026,310

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EXPENDITURES BY DEPARTMENT/CATEGORY
Department / Fund
Personnel
Services
Supplies &
Services Utilities
Other
Expenses
Other
Capital
Internal
Service
Charges
Transfers
Out
CIP
Projects
Non-CIP
Projects
Total
FY 2027
Other Funds Total 68,018,362 86,431,970 5,078,114 84,229,119 7,076,292 1,370,449 49,947,829 40,358,676 354,600 342,865,411 Grand Total, All Funds 240,425,446 119,361,813 14,171,708 87,158,613 7,237,816 6,173,086 145,762,613 40,358,676 354,600 661,004,371

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

SCHEDULE OF

REVENUES

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
323

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
100 General Fund
Property Taxes
4001 Current Taxes Secured 43,721,029 45,422,557 49,581,985 50,315,811 733,826 4002 State Secured Unitary 1,103,216 1,159,524 1,214,982 1,355,233 140,251 4003 Current Taxes Unsecured 1,562,794 1,600,169 1,754,749 1,737,776 (16,973) 4004 Delinquent Taxes 37,776 249,666 230,216 244,029 13,813 4005 Prop Tax in Lieu 11,295 9,174 17,306 16,472 (834)
4006 Property Tax in Lieu of VLF 29,857,462 31,426,039 33,458,323 34,698,319 1,239,996 4007 Successor Agency Property Tax 2,130,161 3,043,897 3,090,476 3,201,163 110,687 4008 Tax Increment - Gaylord - 403,472 2,543,000 1,783,000 (760,000) 4009 Tax in Lieu of VLF - Gaylord - 138,417 - 910,000 910,000 4531 St Motor Vehicle Licenses 339,417 438,715 371,000 490,427 119,427 Property Taxes Total 78,763,150 83,891,630 92,262,037 94,752,230 2,490,193 Other Local Taxes
4011 Sales and Use Taxes 48,105,110 48,138,247 49,946,901 50,741,127 794,226 4012 Sales Tax Pub Safety Augment 1,264,483 1,277,556 1,325,929 1,341,491 15,562 4015 Sales Tax - Measure P 29,388,328 29,614,399 30,837,928 31,261,572 423,644 4016 Sales Tax - Measure A 29,387,523 29,605,721 30,837,928 31,261,572 423,644 4017 Sales Tax - RV Park 14,789 10,962 15,000 15,000 -
4018 Sales Tax - Gaylord - - 1,287,000 1,420,000 133,000 4021 Franchise Fees 14,966,084 15,418,919 15,405,744 16,024,217 618,473 4031 Utility Taxes 3,607,996 3,728,455 3,660,895 3,712,619 51,724 4041 Business License Tax 1,134,005 1,171,940 1,216,684 1,202,434 (14,250) 4042 Business License Tax Penalty 44,650 43,865 - 42,428 42,428 4043 Cardroom Fees/Business License 840,224 858,988 1,109,373 1,091,214 (18,159) 4051 Transient Occupancy Taxes 6,970,714 7,345,824 9,150,066 7,460,685 (1,689,381) 4052 Short-Term Rentals TOT 686,446 649,987 707,039 679,662 (27,377) 4053 RV Park TOT 688,298 664,828 854,000 701,879 (152,121) 4054 TOT - Gaylord - 617,766 11,029,000 10,346,026 (682,974) 4071 Real Property Transfer Tax 1,217,183 1,370,418 1,569,445 1,475,278 (94,167) 4111 Cannabis Excise Tax 3,218,001 2,941,456 3,314,541 2,771,800 (542,741) Other Local Taxes Total 141,533,834 143,459,331 162,267,473 161,549,004 (718,469) Licenses & Permits
4201 Animal Licenses 144,450 155,479 142,800 171,417 28,617 4202 Bicycle Licenses 643 101 - 111 111
4204 Cannabis Compliance Insp Fee 288,386 263,508 235,841 225,677 (10,164) 4211 Building Permits 198,643 162,616 202,459 169,398 (33,061) 4215 Utility Permits 243,540 191,880 51,000 211,548 160,548 4221 Fire Permits 625,934 641,235 624,433 706,983 82,550 4222 Security Alarm Permits 185,108 188,771 245,993 208,110 (37,883) 4223 Housing Permits 561,225 566,382 507,589 583,727 76,138 4224 Parking Permits 8,544 10,570 8,202 11,652 3,450
Licenses & Permits Total 2,256,473 2,180,542 2,018,317 2,288,623 270,306 Fines and Penalties
4301 Negligent Veh. Impound Proc. Fee 390,162 415,448 234,190 430,230 196,040

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
324

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
4302 Code Enforcement Violations 55,223 56,754 281,521 58,782 (222,739) 4312 False Alarm Penalty 102,282 111,042 115,820 114,998 (822) 4314 Ordinance Violation Fines 90,752 92,253 130,200 84,368 (45,832) 4331 Parking Citation 372,771 443,505 370,291 759,309 389,018 4341 Library Fines 22,026 19,145 - 19,846 19,846
Fines and Penalties Total 1,033,216 1,138,147 1,132,022 1,467,533 335,511 Use of Money & Property
4401 Investment Earnings City Pool 2,134,993 2,724,221 1,854,124 2,604,481 750,357 4402 Investment Earnings Others 182,641 2,211,290 68,000 95,519 27,519 4421 Sale of Other Personal Prop 14,134 15,044 - - -
4431 Coin Operated Machine Revenue 28,069 28,978 36,620 38,186 1,566 4433 Film Video Insurance Charge 1,237 1,060 1,650 1,721 71 4442 Rental Leases Picnic Shelters 425,595 446,473 466,565 486,512 19,947 4443 Rentals Leases Baseball Fields 350,043 323,296 307,833 321,008 13,175 4446 Rentals Leases Land Space 312,985 215,490 316,587 40,518 (276,069) 4447 Rental Telecom Site Lic. Fee 1,436,563 1,507,508 1,479,660 1,389,138 (90,522) 4461 Rental Leases P R Centers 1,098,337 1,063,234 999,868 1,042,661 42,793 4462 Rentals Leases Buildings 298,441 114,434 102,828 - (102,828) Use of Money & Property Total 6,283,035 8,651,028 5,633,735 6,019,744 386,009 Revenue from Other Agencies
4503 PD State Grant RATT 376,298 364,419 335,000 386,612 51,612 4511 State Grant 238,354 294,096 407,346 324,241 (83,105) 4521 State Homeowners Prop.Tax Relief 207,507 205,148 228,246 226,175 (2,071) 4551 Reimb. State Mandated Costs 50 90,800 - - -
4552 Reimb. Human Services Agen. 18,127 24,331 12,500 26,825 14,325 4602 PD Fed Grant - HIDTA (CBAG) 155,091 - 117,084 - (117,084) 4603 PD Fed Grant-HIDTA Task Force 142,500 179,144 287,000 174,000 (113,000) 4611 Federal Grant - Other 119,916 108,097 56,356 103,028 46,672 4621 PD POST Reimb. Prog 40,946 49,330 35,000 63,986 28,986 4701 Grant - Other Agency 21,535 5,000 - 27,232 27,232
4711 Contributions - Other Agencies - 19,700 - - -
Revenue from Other Agencies Total 1,320,324 1,340,065 1,478,532 1,332,099 (146,433) Charges for Services
4751 Planning Fees - 17,740 3,528 5,134 1,606
4752 Dev Fees - Deposit Based 1,421,618 1,367,445 1,553,072 1,424,477 (128,595) 4761 Sale of Maps & Publication 5,080 11,730 1,739 2,531 792 4763 Passport Fees 511,752 568,834 554,156 603,476 49,320 4764 Lien Release Fees 875 4,400 750 1,092 342
4765 Document Certification Fees - 15 - - -
4766 Lien Release Fees 828 (41) - - -
4771 Plan Checking Fees 273,984 278,574 201,784 293,664 91,880 4781 Engineering Fees 169,813 147,531 261,732 162,640 (99,092) 4782 Fire Construction Fees 623,781 524,066 486,814 577,783 90,969 4784 State Mobilehome Park Act Fee 49,656 56,025 48,998 71,309 22,311 4785 Microfilming Fees 1,314 1,586 428 623 195

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
325

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
4901 National City - Impounds 3,680 9,320 10,050 14,626 4,576 4902 Imperial Beach - Impounds 633 3,320 - - -
4903 Lemon Grove - Impounds 1,080 2,725 4,590 6,680 2,090 4911 Port District Fees 1,440,413 1,942,286 1,422,489 2,070,148 647,659 4912 Bayfront Fire Station Fees - - 2,293,999 2,887,686 593,687 4951 Swimming Pool Fees 319,595 348,768 453,624 530,650 77,026 4952 Recreation Program Fees 1,025,766 1,026,701 971,107 1,156,002 184,895 4953 Other Recreation Fees 244,706 198,392 30,278 85,420 55,142 4955 Norman Park Ctr Prog Fees 15 30 - - -
4961 Special Interest Class Fees 711,752 929,392 767,483 1,132,918 365,435 4971 Tow Referral Fee 198,662 186,875 200,924 206,027 5,103 5061 Special Police Department Serv 45,310 49,002 53,463 77,805 24,342 5062 Police Reimbursements 2,279,757 2,389,446 2,036,642 2,634,395 597,753 5064 Witness Fee 1,375 - 510 - (510)
5065 City Staff Time & Cost Recover 819,993 232,425 306,515 281,247 (25,268) 5066 Live Scan Services 11,200 16,442 30,150 43,878 13,728 5201 Animal Shelter Fees 138,978 206,306 284,616 227,453 (57,163) 5220 Measure P Reimbursements 198,864 651,500 461,760 718,269 256,509 5222 Measure A Reimbursements 981,151 986,980 1,152,724 1,158,828 6,104 5231 Traffic Control Plan Fee 159,685 135,555 43,165 62,820 19,655 5241 Distressed Property Mgt Fee - 350 3,060 4,453 1,393 5251 Special Event Fees 1,500 50,454 3,060 103,393 100,333 5252 Block Party Fees 450 200 510 742 232
5253 Professional Filming Fees 150 3,450 1,530 2,227 697 Charges for Services Total 11,643,416 12,347,824 13,645,250 16,548,396 2,903,146 Other Revenue
5301 Reimb. - DIF - 708 44,672 16,119 (28,553)
5331 Reimb. - RDA Housing 46 392 - - -
5341 Reimb. - Open Space Dist 414,604 389,271 403,168 405,030 1,862 5342 Reimb. - Assessment Dist 6,314 6,692 6,949 6,675 (274) 5343 Reimb. - Comm Fac Distr 2,021,452 1,999,603 1,938,493 2,142,701 204,208 5351 Reimb. - CIP Projects 4,085,087 5,426,774 4,682,112 5,592,783 910,671 5352 Reimb. - DIF CIP 571,752 569,635 797,692 598,268 (199,424) 5361 Reimb. - CDBG Admin - 3,213 5,025 1,813 (3,212)
5362 Reimb. - HOME Prog 413 525 - - -
5363 Reimb. - CDBG CIP 171,764 119,715 111,555 111,535 (20) 5364 Reimb. - CDBG Others 46,276 72,155 50,350 50,350 - 5365 Reimb. - ESG Program - 300 - - -
5371 Reimb. - Other 4,993,795 5,820,556 1,014,420 3,997,644 2,983,224 5372 Reimb. - Other City Funds 143,395 134,709 332,511 105,837 (226,674) 5373 Reimb. - Parking Meter 89,262 91,617 89,260 89,260 - 5463 Recoveries on Damaged Property 403,070 184,828 105,525 203,727 98,202 5481 Entertainment Facility Contrib. 1,025,966 947,886 1,005,000 1,044,798 39,798 5491 P.Y. Revenue 4,197 - - - -
5492 Cash Overage 4,533 17,181 - - -
5501 Donations 10,548 - - - -
5511 Rebates/Refunds 75,094 107,548 85,425 85,425 -

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
326

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
5521 Miscellaneous Revenues 240,642 435,371 1,248,055 498,055 (750,000) 5522 Litigation Recovery 538,340 150,000 - - -
5523 City Administration Fee 316,050 529,821 237,261 94,741 (142,520) 5651 Service Charge - A/R 7,107 17,552 6,681 6,681 -
5656 Service Chg - Returned Cks 880 575 1,382 499 (883) 5702 Sales - Food/Beverage 6,053 2,578 1,206 1,809 603
5703 Sales - Supplies - - 7,236 - (7,236)
Other Revenue Total 15,176,640 17,029,205 12,173,978 15,053,750 2,879,772 Transfers In
5999 Transfers In 32,484,011 24,975,706 14,998,557 19,127,581 4,129,024 Transfers In Total 32,484,011 24,975,706 14,998,557 19,127,581 4,129,024 100 GENERAL FUND Total 290,494,099 295,013,478 305,609,901 318,138,960 12,529,059 105 Bayfront Lease Revenue
5999 Transfers In 1,952,914 3,122,767 17,053,941 16,541,625 (512,316) 105 Bayfront Lease Revenue Total 1,952,914 3,122,767 17,053,941 16,541,625 (512,316) 111 Millenia Building
4462 Rentals Leases Buildings - - - 15,001 15,001
5371 Reimb - Other - - - 60,181 60,181
5999 Transfers In - - - 1,971,128 1,971,128
111 Millenia Building Revenue Total - - - 2,046,310 2,046,310 210 2024 Measure P Sales Tax
5999 Transfers In - - - 7,725,516 7,725,516
210 2024 Measure P Sales Tax Revenue Total - - - 7,725,516 7,725,516 220 2016 Measure P Sales Tax
4401 Investment Earnings City Pool 799,940 1,184,961 - - - 5371 Reimb - Other 31,140 - - - -
5463 Recoveries on Damaged Property 77,605 156,067 - - - 5999 Transfers In 29,183,788 29,405,839 30,483,293 23,176,549 (7,306,744) 220 2016 Measure P Sales Tax Total 30,092,473 30,746,867 30,483,293 23,176,549 (7,306,744) 221 Transportation Grants-Gas Tax
4401 Investment Earnings City Pool 574,912 993,220 - - - 4522 St Gas Tax Section 2105 1,666,965 1,728,703 1,705,925 1,839,614 133,689 4523 St Gas Tax Section 2106 1,096,671 1,145,642 1,125,595 1,186,466 60,871 4524 St Gas Tax Section 2107 2,256,382 2,293,276 2,331,377 2,459,984 128,607 4525 St Gas Tax Section 2107 5 10,000 10,000 10,000 10,000 - 4526 St Gas Tax Section 2103 2,499,609 2,658,198 2,440,078 2,751,106 311,028 4527 St Gas Tax RMRA 7,091,090 7,593,110 7,032,370 7,895,697 863,327 5220 Measure P Reimbursements 525 3,297 - - -
5351 Reimb - CIP Projects - 7,452 - - -
5371 Reimb - Other 18,675 - - - -
5999 Transfers In 1,500 - 2,000 - (2,000)

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
327

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
221 Transportation Grants-Gas Tax Total 15,216,329 16,432,898 14,647,345 16,142,867 1,495,522 222 2018 Measure A Sales Tax
4402 Investment Earnings Others 40,335 45,569 47,000 25,000 (22,000) 4601 PD Fed Grant-Cops Univ Hiring 83,334 - - - -
5062 Police Reimbursements 436 - - - -
5371 Reimb - Other 328 606,324 - - -
5372 Reimb - Other City Funds - - 63,372 63,372 -
5521 Miscellaneous Revenues 23,000 - - - -
5999 Transfers In 29,383,513 29,638,859 30,821,679 31,240,451 418,772 222 2018 Measure A Sales Tax Total 29,530,946 30,290,752 30,932,051 31,328,823 396,772 223 Utility Tax Settlement
4401 Investment Earnings City Pool 2,750 3,506 - - -
223 Utility Tax Settlement Total 2,750 3,506 - - -
225 CPF Benefit Funds
4401 Investment Earnings City Pool 49,215 79,541 - - -
5390 Other Contributions 2,430,093 - - - -
225 CPF Benefit Funds Total 2,479,308 79,541 - - -
227 Transportation Sales Tax
4013 Sales Tax for Transportation 3,939,799 8,184,944 6,673,500 10,985,500 4,312,000 4401 Investment Earnings City Pool 1,841 5,651 - - -
5371 Reimb - Other 63,128 - - - -
227 Transportation Sales Tax Total 4,004,768 8,190,595 6,673,500 10,985,500 4,312,000 234 Advanced Life Support Program
5371 Reimb - Other 174,874 173,605 - - -
5999 Transfers In 2,217,647 3,007,929 3,019,996 3,019,996 - 234 Advanced Life Support Program Total 2,392,521 3,181,534 3,019,996 3,019,996 - 241 Parking Meter
4231 Parking Permits Space Rental 41,040 32,373 42,000 42,000 - 4331 Parking Citation 285,718 287,063 295,200 295,200 - 4401 Investment Earnings City Pool 38,403 44,257 - - -
4421 Sale of Other Personel Prop 219 - - - -
4444 Parking Meters On Street 288,551 384,092 461,103 461,103 - 4445 Parking Meters Off Street 154,587 177,141 278,200 278,200 - 5521 Miscellaneous Revenues 2,701 4,026 - - -
5492 Cash Overage 12 15 - - -
241 Parking Meter Total 811,231 928,967 1,076,503 1,076,503 - 243 Town Center I Parking District
4401 Investment Earnings City Pool 6,973 8,838 - - -
5391 Town Ctr I in Lieu Parking 13,125 - - - -
243 Town Center I Parking District Total 20,098 8,838 - - -

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
328

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
245 Traffic Safety
4313 Vehicle Code Fines 289,954 291,852 290,000 290,000 - 4401 Investment Earnings City Pool 3,177 (1,260) - - -
245 Traffic Safety Total 293,131 290,592 290,000 290,000 - 250 National Opioid Settlemnt
4401 Investment Earnings City Pool 11,534 44,824 - - -
5521 Miscellaneous Revenues 46,781 359,492 - - -
250 National Opioid Settlement 58,315 404,316 - - -
256 Asset Seizure
4401 Investment Earnings City Pool 2 - - - -
5999 Transfers In 464 - - - -
256 Asset Seizure Total 466 - - - -
260 Transp Fair Share Dev Contrib
4401 Investment Earnings City Pool 1,441 1,837 - - -
260 Transp Fair Share Dev Contrib Total 1,441 1,837 - - - 261 Park Benefit Fees
4401 Investment Earnings City Pool 2,390 87,231 - - -
5385 Developer Contributions 4,123,080 - - -
261 Park Benefit Fees Total 4,125,470 87,231 - - -
262 Public Benefit Contribution
4401 Investment Earnings City Pool 13,919 23,514 - - -
5385 Developer Contributions (18,197) - - - -
5390 Other Contributions 58,100 94,413 - - -
262 Public Benefit Contribution Total 53,822 117,927 - - - 263 Econ Dev Developer Contrib
4401 Investment Earnings City Pool 239,292 182,336 - - - 5385 Developer Contributions 7,000,000 - - - -
263 Econ Dev Developer Contrib Total 7,239,292 182,336 - - - 264 Donations
4401 Investment Earnings City Pool 18,568 - - - -
5501 Donations 471,744 390,892 - 131,500 131,500
264 Donations Total 490,312 390,892 - 131,500 131,500
267 Permanent Endowments
4401 Investment Earnings City Pool 341 435 - - -
267 Permanent Endowments Total 341 435 - - -
268 American Rescue Plan Act 2021

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
329

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
4401 Investment Earnings City Pool 1,069,018 20,968 - - - 4446 Rentals Leases Land Space 25,000 25,000 - - -
4610 Federal Grant Project Revenue 1,097 - - - -
4624 American Rescue Plan 2021 34,219,397 13,051,307 - - - 268 American Rescue Plan Act 2021 Total 35,314,512 13,097,275 - - - 269 Other Grants
4401 Investment Earnings City Pool 34,430 42,006 - - -
4701 Grant - Other Agency 35,465 11,368 - 60,000 60,000 4710 Other Agency Grant Project Rev 197,129 1,162,997 - 333,333 333,333 4711 Contributions - Other Agencies 52,486 91,678 75,000 75,000 - 5065 City Staff Time & Cost Recover 37,225 116,325 - - - 269 Other Grants Total 356,735 1,424,374 75,000 468,333 393,333 270 Mobile Park Fee
5065 City Staff Time & Cost Recover 23,670 11,801 65,000 65,000 - 270 Mobile Park Fee Total 23,670 11,801 65,000 65,000 - 271 Local Grants
4401 Investment Earnings City Pool 108,936 131,500 - - - 4441 Pay Phones Revenue - 48 - - -
4511 State Grant - - 23,564 5,000 (18,564)
4711 Contributions - Other Agencies 71,025 24,335 - - - 5524 Confiscated Funds 38,289 19,043 10,000 10,000 -
271 Local Grants Total 218,250 174,926 33,564 15,000 (18,564) 272 Federal Grants
4401 Investment Earnings City Pool 173,133 82,493 - - - 4402 Investment Earnings Others 142,368 26,068 - - -
4446 Rentals Leases Land Space 14,081 - - - -
4602 PD Fed Grant - HIDTA (CBAG) 1,668,528 2,589,934 2,558,531 974,577 (1,583,954) 4604 PD Fed Grant - OTS 669,146 799,099 156,257 156,257 - 4610 Federal Grant Project Revenue 4,079,685 92,458 776,905 796,905 20,000 4611 Federal Grant - Other 8,941,611 8,393,743 3,967,741 1,203,261 (2,764,480) 4612 PD DOJ 455,920 78,584 100,000 100,000 -
4613 PD Treasury - - 100,000 100,000 -
5062 Police Reimbursements 95,779 14,757 158,216 - (158,216) 5453 Loan Repayments 55,195 2 - - -
5463 Recoveries on Damaged Property 23,009 - - - -
5999 Transfers In 108,033 55,438 55,548 - (55,548)
272 Federal Grants Total 16,426,488 12,132,576 7,873,198 3,331,000 (4,542,198) 273 State Grants
4401 Investment Earnings City Pool 436,164 62,190 - - - 4501 State Grant SLESF 795,559 834,127 746,490 746,490 - 4510 State Grant Project Revenue 4,933,052 2,191,912 - 1,538,067 1,538,067 4511 State Grant 22,281,794 5,198,562 1,338,396 1,032,555 (305,841)

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
330

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
4711 Contributions - Other Agencies 51 - - - -
5999 Transfers In 6,500 - - - -
273 State Grants Total 28,453,120 8,286,791 2,084,886 3,317,112 1,232,226 282 Environmental Services
4752 Dev Fees - Deposit Based 10,926 16,954 - 14,219 14,219 5221 Trash/Recyc. AB939 Admin Fee 1,942,912 2,091,340 1,863,327 2,162,764 299,437 5351 Reimb - CIP Projects 386 930 - - -
5371 Reimb - Other 87,843 247,515 110,000 310,915 200,915 5372 Reimb - Other City Funds 187,881 9,356 29,726 3,050 (26,676) 5521 Miscellaneous Revenues - 11,536 - - -
5999 Transfers In 4,000 - 7,000 - (7,000)
282 Environmental Services Total 2,233,948 2,377,631 2,010,053 2,490,948 480,895 301 Storm Drain
4321 Storm Drain Ord Violation Fee - 700 5,000 5,000 -
4401 Investment Earnings City Pool 76,385 100,851 - - - 5011 Storm Drain Fees 612,769 638,378 661,384 661,384 - 5651 Service Charge - A/R 2,924 3,064 - - -
5999 Transfers In 9,700 - - - -
301 Storm Drain Total 701,778 742,993 666,384 666,384 - 311 CDBG Housing Program
4611 Federal Grant - Other - 464,987 100,000 100,000 -
5453 Loan Repayments - 10,317 - - -
311 CDBG Housing Program Total - 475,304 100,000 100,000 - 313 Chula Vista Housing Authority
4401 Investment Earnings City Pool 151,878 197,884 - - - 4402 Investment Earnings Others 28,289 130,686 - - -
4752 Dev Fees - Deposit Based 3,001 1,927 - - -
5065 City Staff Time & Cost Recover 30,899 29,700 1,448,286 1,448,286 - 5242 Bond Administrative Fees 253,895 277,277 323,094 323,094 - 5331 Reimb - RDA Housing 69,290 637,450 - - -
5332 Reimb - CHIP 16,718 21,799 25,000 25,000 -
5361 Reimb - CDBG Admin 372,369 370,932 419,735 419,735 - 5362 Reimb - HOME Prog 74,676 205,146 86,630 86,630 -
5364 Reimb - CDBG Others - - 50,000 50,000 -
5365 Reimb - ESG Program 6,738 15,890 1,042 1,042 -
5371 Reimb - Other 580,659 147,463 20,000 20,000 -
5372 Reimb - Other City Funds 39,261 34,342 45,000 45,000 - 5453 Loan Repayments 561,400 722,847 - - -
5651 Service Charge - A/R 196 52 - - -
5999 Transfers In 1,000 135,103 307,043 171,679 (135,364) 313 Chula Vista Housing Authority Total 2,190,269 2,928,498 2,725,830 2,590,466 (135,364) 316 Public Educational & Govt Fee
4022 Public Educational & Govt. Fee 371,377 336,426 488,000 488,000 -

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
331

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
5371 Reimb - Other 485,140 - - - -
316 Public Educational & Govt Fee Total 856,517 336,426 488,000 488,000 - 318 RDA Successor Agency Fund
4005 Prop Tax in Lieu 318,349 324,716 331,211 337,835 6,624 4081 Property Tax Increment TCI 1,254,397 378,151 411,458 246,021 (165,437) 4082 Property Tax Increment Bayfront 1,164,912 329,448 322,648 615,944 293,296 4083 Prop Tax Increment Southwest 1,873,181 607,733 663,650 384,611 (279,039) 4084 Property Tax Increment TC II 472,976 156,343 171,981 98,712 (73,269) 4085 Property Tax Increment Otay Vl 1,196,557 365,736 397,905 234,842 (163,063) 4086 Prop Tax Increment Merged Proj 1,638,032 515,973 562,710 348,077 (214,633) 4401 Investment Earnings City Pool 124,269 99,824 - - - 5453 Loan Repayments - 98,451 - - -
318 RDA Successor Agency Fund Total 8,042,673 2,876,375 2,861,563 2,266,042 (595,521) 319 Housing Successor Agency
4401 Investment Earnings City Pool 336,086 441,213 - - - 4402 Investment Earnings Others 476,030 107,304 200,000 200,000 - 4446 Rentals Leases Land Space 11,799 33,429 15,000 15,000 - 5453 Loan Repayments 148,738 154,182 255,000 255,000 -
319 Housing Successor Agency Total 972,653 736,128 470,000 470,000 - 340 Section 115 Trust
4401 Investment Earnings City Pool 94,212 152,047 - - - 4403 Trustee Investment Earnings 1,315,765 1,935,323 - - - 5999 Transfers In 11,500,446 8,992,371 5,843,247 2,633,935 (3,209,312) 340 Section 115 Trust Total 12,910,423 11,079,741 5,843,247 2,633,935 (3,209,312) 341 Public Liability Trust
5065 City Staff Time & Cost Recover 137 - - - -
5371 Reimb - Other 135,662 2,090,404 - - -
5999 Transfers In 2,625,313 1,973,671 1,284,078 1,284,078 - 341 Public Liability Trust Total 2,761,112 4,064,075 1,284,078 1,284,078 - 342 CFD 11-M Rolling Hills McM
4401 Investment Earnings City Pool 15,933 22,653 - - -
5511 Rebates/Refunds 130 172 - - -
5601 District Assessments 230,529 231,157 236,558 250,110 13,552 342 CFD 11-M Rolling Hills McM Total 246,592 253,982 236,558 250,110 13,552 343 CFD 12-M Otay Ranch Village 7
4401 Investment Earnings City Pool 33,682 44,724 - - -
5601 District Assessments 593,547 624,054 628,805 664,822 36,017 343 CFD 12-M Otay Ranch Village 7 Total 627,229 668,778 628,805 664,822 36,017 344 CFD 13-M Otay Ranch Village 2
4401 Investment Earnings City Pool 106,223 163,495 - - - 5601 District Assessments 1,858,299 2,542,571 2,587,175 3,623,095 1,035,920

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
332

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
344 CFD 13-M Otay Ranch Village 2 Total 1,964,522 2,706,066 2,587,175 3,623,095 1,035,920 345 CFD 12M Village 7 Otay Ranch
4401 Investment Earnings City Pool 41,098 50,094 - - -
5601 District Assessments 669,365 694,109 706,039 746,476 40,437 345 CFD 12M Village 7 Otay Ranch Total 710,463 744,203 706,039 746,476 40,437 346 CFD 14M-A-EUC Millenia
4401 Investment Earnings City Pool 25,049 35,046 - - -
5601 District Assessments 330,157 344,142 349,074 369,071 19,997 346 CFD 14M-A-EUC Millenia Total 355,206 379,188 349,074 369,071 19,997 347 CFD 14M-B-EUC Millenia
4401 Investment Earnings City Pool 22,932 33,605 - - -
5601 District Assessments - 647,330 647,330 648,150 820 5999 Transfers In 646,542 - - - -
347 CFD 14M-B-EUC Millenia Total 669,474 680,935 647,330 648,150 820 348 CFD 18M Village 3 Otay Ranch
4401 Investment Earnings City Pool 204,728 305,574 - - - 5601 District Assessments 1,952,279 2,081,171 2,105,623 2,369,693 264,070 348 CFD 18M Village 3 Otay Ranch Total 2,157,007 2,386,745 2,105,623 2,369,693 264,070 349 CFD 19M Freeway Commercial 2
4401 Investment Earnings City Pool 32,427 49,862 - - -
5601 District Assessments 310,068 345,584 351,399 372,565 21,166 349 CFD 19M Freeway Commercial 2 Total 342,495 395,446 351,399 372,565 21,166 350 Bayfront Special Tax District
4401 Investment Earnings City Pool 6,592 6,896 - - -
5601 District Assessments 523,929 851,265 6,689,000 7,328,000 639,000 350 Bayfront Special Tax District Total 530,521 858,161 6,689,000 7,328,000 639,000 351 Town Center Landscape Dist I
4401 Investment Earnings City Pool 742 946 - - -
351 Town Center Landscape Dist I Total 742 946 - - -
352 Bay Blvd Landscape District
4401 Investment Earnings City Pool 1,763 2,430 - - -
5601 District Assessments 12,783 12,780 13,005 13,245 240 352 Bay Blvd Landscape District Total 14,546 15,210 13,005 13,245 240 353 Eastlake Maintenance Dist I
4401 Investment Earnings City Pool 22,245 30,662 - - -
5601 District Assessments 379,737 451,935 458,446 481,066 22,620 5999 Transfers In 54,226 - - - -
353 Eastlake Maintenance Dist I Total 456,208 482,597 458,446 481,066 22,620

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
333

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
354 Open Space District #01
4401 Investment Earnings City Pool 2,744 4,025 - - -
5601 District Assessments 99,539 103,277 105,071 111,097 6,026 354 Open Space District #01 Total 102,283 107,302 105,071 111,097 6,026 355 Open Space District #02
4401 Investment Earnings City Pool 184 412 - - -
5601 District Assessments 17,369 17,835 18,446 19,507 1,061 5999 Transfers In - 9,300 9,300 9,300 -
355 Open Space District #02 Total 17,553 27,547 27,746 28,807 1,061 356 Open Space District #03
4401 Investment Earnings City Pool 2,190 3,314 - - -
5601 District Assessments 60,161 62,952 64,692 68,398 3,706 5999 Transfers In - 14,100 14,100 14,100 -
356 Open Space District #03 Total 62,351 80,366 78,792 82,498 3,706 357 Open Space District #04
4401 Investment Earnings City Pool 2,408 2,712 - - -
5601 District Assessments 103,960 110,302 111,906 118,318 6,412 5999 Transfers In - 3,000 3,000 3,000 -
357 Open Space District #04 Total 106,368 116,014 114,906 121,318 6,412 358 Open Space District #05
4401 Investment Earnings City Pool 3,315 4,738 - - -
5601 District Assessments 59,936 64,803 64,007 67,674 3,667 358 Open Space District #05 Total 63,251 69,541 64,007 67,674 3,667 359 Open Space District #06
4401 Investment Earnings City Pool 2,654 3,710 - - -
5601 District Assessments 39,561 41,906 42,034 44,441 2,407 359 Open Space District #06 Total 42,215 45,616 42,034 44,441 2,407 361 Open Space District #07
4401 Investment Earnings City Pool 220 138 - - -
5601 District Assessments 17,306 18,729 18,123 19,161 1,038 361 Open Space District #07 Total 17,526 18,867 18,123 19,161 1,038 362 Open Space District #08
4401 Investment Earnings City Pool 3,473 4,350 - - -
5601 District Assessments 86,257 89,504 91,082 96,298 5,216 5999 Transfers In - 23,300 23,300 23,300 -
362 Open Space District #08 Total 89,730 117,154 114,382 119,598 5,216 363 Open Space District #09
4401 Investment Earnings City Pool 2,715 4,119 - - -
5601 District Assessments 85,230 88,800 90,345 95,519 5,174

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
334

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
363 Open Space District #09 Total 87,945 92,919 90,345 95,519 5,174 364 Open Space District #10
4401 Investment Earnings City Pool 5,219 6,836 - - -
5601 District Assessments 98,329 101,664 103,995 109,952 5,957 364 Open Space District #10 Total 103,548 108,500 103,995 109,952 5,957 365 Open Space District #11
4401 Investment Earnings City Pool 8,649 11,739 - - -
5601 District Assessments 199,747 209,348 211,691 223,826 12,135 5999 Transfers In - 38,900 38,900 38,900 -
365 Open Space District #11 Total 208,396 259,987 250,591 262,726 12,135 366 Open Space District #13
4401 Investment Earnings City Pool 15 19 - - -
366 Open Space District #13 Total 15 19 - - -
367 Open Space District #14
4401 Investment Earnings City Pool 16,173 25,081 - - -
5601 District Assessments 418,519 438,174 444,034 469,467 25,433 367 Open Space District #14 Total 434,692 463,255 444,034 469,467 25,433 368 Open Space District #15
4401 Investment Earnings City Pool 547 1,024 - - -
5601 District Assessments 26,677 27,682 28,170 29,784 1,614 5999 Transfers In - 6,600 6,600 6,600 -
368 Open Space District #15 Total 27,224 35,306 34,770 36,384 1,614 369 Open Space District #17
4401 Investment Earnings City Pool 409 562 - - -
5601 District Assessments 10,306 10,693 10,882 11,505 623 369 Open Space District #17 Total 10,715 11,255 10,882 11,505 623 371 Open Space District #18
4401 Investment Earnings City Pool 12,576 16,466 - - -
5601 District Assessments 187,028 198,106 200,789 214,723 13,934 371 Open Space District #18 Total 199,604 214,572 200,789 214,723 13,934 372 Open Space District #20
4401 Investment Earnings City Pool 69,055 90,934 - - -
5601 District Assessments 1,725,130 1,787,731 1,817,547 1,923,944 106,397 5999 Transfers In - 2,600 2,600 2,600 -
372 Open Space District #20 Total 1,794,185 1,881,265 1,820,147 1,926,544 106,397 373 Open Space District #23
4401 Investment Earnings City Pool 2,309 3,442 - - -
5601 District Assessments 52,752 81,940 73,489 77,698 4,209 373 Open Space District #23 Total 55,061 85,382 73,489 77,698 4,209

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
335

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
374 Open Space District #24
4401 Investment Earnings City Pool 1,200 1,816 - - -
5601 District Assessments 35,379 36,712 38,310 40,505 2,195 374 Open Space District #24 Total 36,579 38,528 38,310 40,505 2,195 375 Open Space District #26
4401 Investment Earnings City Pool 250 438 - - -
5601 District Assessments 13,526 14,035 14,282 15,100 818 375 Open Space District #26 Total 13,776 14,473 14,282 15,100 818 376 Open Space District #31
5601 District Assessments 199,536 200,450 203,510 207,268 3,758 376 Open Space District #31 Total 199,536 200,450 203,510 207,268 3,758 378 CFD 07M Eastlake Woods & Vista
4401 Investment Earnings City Pool 81,679 114,093 - - - 5511 Rebates/Refunds - 172 - - -
5601 District Assessments 1,000,504 1,007,501 1,014,748 1,040,372 25,624 378 CFD 07M Eastlake Woods & Vista Total 1,082,183 1,121,766 1,014,748 1,040,372 25,624 379 CFD 08M Vlg 6 McMillin & OR
4401 Investment Earnings City Pool 168,690 224,502 - - - 5601 District Assessments 1,741,317 1,767,106 1,796,012 1,859,600 63,588 379 CFD 08M Vlg 6 McMillin & OR Total 1,910,007 1,991,608 1,796,012 1,859,600 63,588 380 CFD 09M ORV II Brookfield-Shea
4401 Investment Earnings City Pool 112,483 152,773 - - - 5511 Rebates/Refunds 160 - - - -
5601 District Assessments 1,485,152 1,484,511 1,509,255 1,537,139 27,884 380 CFD 09M ORV II Brookfield-Shea Total 1,597,796 1,637,284 1,509,255 1,537,139 27,884 381 CFD 14M-2-EUC Millenia
4401 Investment Earnings City Pool 7,975 14,758 - - -
5601 District Assessments 385,193 396,196 402,686 521,636 118,950 381 CFD 14M-2-EUC Millenia Total 393,168 410,954 402,686 521,636 118,950 382 CFD 99-2 Otay Ranch Vlg 1 West
4401 Investment Earnings City Pool 83,149 112,531 - - - 5601 District Assessments 1,113,981 1,118,325 1,135,089 1,156,057 20,968 382 CFD 99-2 Otay Ranch Vlg 1 West Total 1,197,130 1,230,856 1,135,089 1,156,057 20,968 383 Town Ctr Business Improv Dist
4401 Investment Earnings City Pool 1,087 603 - - -
5601 District Assessments (5,707) 340,076 330,000 330,000 - 383 Town Ctr Business Improv Dist Total (4,620) 340,679 330,000 330,000 -

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
336

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
386 Otay Ranch Preserve
4401 Investment Earnings City Pool 43,418 61,963 - - -
5601 District Assessments 906,355 964,532 980,025 1,065,223 85,198 386 Otay Ranch Preserve Total 949,773 1,026,495 980,025 1,065,223 85,198 387 CFD 98-3 Sunbow 2
4401 Investment Earnings City Pool 39,306 51,322 - - -
5601 District Assessments 1,162,243 1,346,805 1,376,480 1,556,902 180,422 387 CFD 98-3 Sunbow 2 Total 1,201,549 1,398,127 1,376,480 1,556,902 180,422 388 CFD 97-1 Otay Ranch
4401 Investment Earnings City Pool 270,709 355,939 - - - 5371 Reimb - Other 18,030 5,200 - - -
5601 District Assessments 3,476,695 3,517,631 3,579,299 3,704,806 125,507 388 CFD 97-1 Otay Ranch Total 3,765,434 3,878,770 3,579,299 3,704,806 125,507 389 Otay Ranch Village 1,2,6,7,12
4401 Investment Earnings City Pool 4,496 5,732 - - -
389 Otay Ranch Village 1,2,6,7,12 Total 4,496 5,732 - - - 391 Central Garage Fund
4403 Trustee Investment Earnings 32 44 - - -
4421 Sale of Other Personal Prop 10,489 975 - - -
4626 FEMA Reimbursement (131) - - - -
5065 City Staff Time & Cost Recover 164,764 216,248 85,000 85,000 - 5222 Measure A Reimbursements 113,212 115,413 - - -
5463 Recoveries on Damaged Property 42,323 1,323 20,168 20,168 - 5471 Billings to Other Departments 5,494,474 5,535,372 5,938,037 6,158,127 220,090 5511 Rebates/Refunds 5,816 5,851 - - -
5999 Transfers In 24,810 107,856 224,610 360,264 135,654 391 Central Garage Fund Total 5,855,789 5,983,082 6,267,815 6,623,559 355,744 392 Equipment Vehicle Replacement
4401 Investment Earnings City Pool 21,378 36,153 - - -
4421 Sale of Other Personal Prop 185,264 150,746 - - -
392 Equipment Vehicle Replacement Total 206,642 186,899 - - - 394 Vehicle Replacement Fund
4401 Investment Earnings City Pool 32,686 67,521 - - -
5462 Gain on Disposal of Property - 103,603 - - -
5999 Transfers In 681,314 712,662 852,914 577,276 (275,638) 394 Vehicle Replacement Fund Total 714,000 883,786 852,914 577,276 (275,638) 398 Workers Compensation Fund
5371 Reimb - Other 66,405 110,558 60,000 115,609 55,609 5471 Billings to Other Departments 4,954,641 5,224,204 5,474,091 5,567,406 93,315 398 Workers Compensation Fund Total 5,021,046 5,334,762 5,534,091 5,683,015 148,924

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
337

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
401 Bayfront Trolley Station
4401 Investment Earnings City Pool 2,553 3,261 - - -
401 Bayfront Trolley Station Total 2,553 3,261 - - -
402 Chula Vista Transit
4401 Investment Earnings City Pool 489 - - - -
5999 Transfers In 93,109 - - - -
402 Chula Vista Transit Total 93,598 - - - -
403 Transit Capital Projects
4401 Investment Earnings City Pool 5,149 6,579 - - -
403 Transit Capital Projects Total 5,149 6,579 - - -
406 Chula Vista Muni Golf Course
5101 Operating Revenue 3,534,111 3,718,123 3,917,395 3,917,395 - 5463 Recoveries on Damaged Property - 184,268 - - -
5999 Transfers In - 178,717 - - -
406 Chula Vista Muni Golf Course Total 3,534,111 4,081,108 3,917,395 3,917,395 - 407 Living Coast Discovery Center
4401 Investment Earnings City Pool (363) 541 - - -
5371 Reimb - Other 476 - - -
5999 Transfers In 228,152 154,984 180,570 208,193 27,623 407 Living Coast Discovery Center Total 228,265 155,525 180,570 208,193 27,623 408 Development Services Fund
4101 State Fee SB1186 51,125 51,635 50,000 50,000 -
4211 Building Permits 4,302,214 2,981,420 4,231,410 2,981,419 (1,249,991) 4212 Plumbing Permits 344,709 303,093 333,785 303,093 (30,692) 4213 Electrical Permits 129,266 93,423 100,000 93,423 (6,577) 4214 Sewer Connection Permits 25,700 18,615 30,000 18,615 (11,385) 4215 Utility Permits - 37,800 27,700 37,800 10,100
4232 Short-Term Rental Permits - 2,665 - 2,665 2,665
4401 Investment Earnings City Pool 67,375 8,670 - 8,670 8,670 4403 Trustee Investment Earnings 283 397 - 340 340
4421 Sale of Other Personal Prop 2,125 - - - -
4751 Planning Fees 213,265 227,240 298,384 235,207 (63,177) 4752 Dev Fees - Deposit Based 2,142,478 2,186,418 3,491,252 2,189,448 (1,301,804) 4761 Sale of Maps & Publication 7,711 95,712 500 52,211 51,711 4766 Lien Recording Fees (97) (17) - - -
4771 Plan Checking Fees 2,785,537 2,177,964 2,907,033 2,481,750 (425,283) 4781 Engineering Fees 194,570 101,006 125,000 50,000 (75,000) 4783 Strong Motion Instrument Prog 73,889 55,870 95,000 55,870 (39,130) 4813 Certificate of Occupancy Fee - - 2,000 2,000 -
5065 City Staff Time & Cost Recover 33,260 20,574 20,574 20,574 - 5220 Measure P Reimbursements 2,239 36,766 - 48,463 48,463 5301 Reimb - DIF 313,096 664,045 607,804 607,804 -

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
338

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
5341 Reimb - Open Space Dist - 189 - - -
5342 Reimb - Assessment Dist 27,253 - - - -
5343 Reimb - Comm Fac Distr 37,747 14,943 145,000 59,979 (85,021) 5351 Reimb - CIP Projects 123,005 160,836 87,000 95,400 8,400 5352 Reimb - DIF CIP 27,124 63,708 32,500 45,840 13,340 5371 Reimb - Other 1,869 - - - -
5372 Reimb - Other City Funds - - 23,485 23,485 -
5521 Miscellaneous Revenue 1 - - - -
5999 Transfers In 1,003,694 15,032 582,991 63,791 (519,200) 408 Development Services Fund Total 11,909,438 9,318,004 13,191,418 9,527,847 (3,663,571) 409 CV Elite Athlete Training Ctr
5371 Reimb - Other - - 51,800 51,800 -
5999 Transfers In 132,940 136,986 176,700 176,700 -
409 CV Elite Athlete Training Ctr Total 132,940 136,986 228,500 228,500 - 410 Transport Enterprise
4401 Investment Earnings City Pool 148,675 216,600 - - - 4931 Medical Transport Fee 23,865,166 27,118,587 21,251,846 23,377,031 2,125,185 5371 Reimb - Other - 14,606 - - -
5492 Cash Overage (118) 120 - - -
5999 Transfers In 9,500 - - - -
410 Transport Enterprise Total 24,023,223 27,349,913 21,251,846 23,377,031 2,125,185 411 Sewer Income
4401 Investment Earnings City Pool 1,736 6,032 - - -
5005 Sewer Income Assessments 4,464 14,732 2,693 2,693 - 411 Sewer Income Total 6,200 20,764 2,693 2,693 -
412 Special Sewer
4401 Investment Earnings City Pool 13 17 - - -
412 Special Sewer Total 13 17 - - -
413 Trunk Sewer Capital Reserve
4401 Investment Earnings City Pool 2,175,141 2,508,560 - - - 4402 Investment Earnings Others 465,740 781,324 1,206,000 1,816,000 610,000 5002 Sewerage Facility Participant 4,859,064 5,998,891 4,000,000 4,000,000 - 5385 Developer Contributions 5,292,292 2,286,179 - - -
413 Trunk Sewer Capital Reserve Total 12,792,237 11,574,954 5,206,000 5,816,000 610,000 414 Sewer Service Revenue
4214 Sewer Connection Permits 20,201 12,112 40,000 40,000 - 4401 Investment Earnings City Pool 1,575,610 1,975,300 - - - 4403 Trustee Investment Earnings 172 242 - - -
4421 Sale of Other Personal Prop 29,208 3,240 - - -
4626 FEMA Reimbursement (2,284) - - - -
4752 Dev Fees - Deposit Based 169 6,480 20,000 20,000 - 4766 Lien Recording Fees (20) (213) - - -

Page 1290 of 1576 ends

City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
339

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
5001 Sewer Service Charges 38,099,691 41,967,349 43,516,681 49,290,460 5,773,779 5006 Montgomery Sewer Charges 3,687,083 4,059,855 3,602,000 3,602,000 - 5021 Industrial Waste Permit Fees 22,373 57,885 50,000 50,000 - 5065 City Staff Time & Cost Recover 4,276 16,904 - - -
5220 Measure P Reimbursements 489 60,643 - - -
5343 Reimb - Comm Fac Distr - 26,261 - - -
5351 Reimb - CIP Projects 32,756 93,530 5,000 5,000 -
5352 Reimb - DIF CIP 12,978 8,830 - - -
5462 Gain on Disposal of Property - 71,679 - - -
5491 P.Y. Revenue 3 - - - -
5492 Cash Overage 492 359 - - -
5511 Rebates/Refunds - 507 - - -
5521 Miscellaneous Revenues - 950 - - -
5601 District Assessments 6 - - - -
5651 Service Charge - A/R 183,553 214,979 128,133 128,133 - 5652 Past Due A/R - General 257,964 (257,964) - - -
5999 Transfers In 821,642 241,969 198,000 150,000 (48,000) 414 Sewer Service Revenue Total 44,746,362 48,560,897 47,559,814 53,285,593 5,725,779 428 Sewer Facility Replacement
4401 Investment Earnings City Pool 419,312 535,321 - - - 4402 Investment Earnings Others - - 51,726 51,726 -
5003 Sewer Facility Replacement Fee 2,124,656 2,230,750 2,250,000 2,250,000 - 5521 Miscellaneous Revenues (169) - - - -
5651 Service Charge - A/R 23,979 26,573 - - -
5999 Transfers In 73,986 - - - -
428 Sewer Facility Replacement Total 2,641,764 2,792,644 2,301,726 2,301,726 - 430 Sewer DIFs
4401 Investment Earnings City Pool 173,455 211,669 - - - 4402 Investment Earnings Others - 68,659 - - -
5002 Sewerage Facility Participatn - 15,616 - - -
5792 DIF - Swr. Basin Salt Creek 955,702 1,221,714 800,000 800,000 - 5793 DIF - Swr. Basin Poggi Cyn 103,220 21,741 42,000 42,000 - 430 Sewer DIFs Total 1,232,377 1,539,399 842,000 842,000 - 442 CDBG Section 108 Loan
5999 Transfers In 669,863 682,450 695,903 710,000 14,097 442 CDBG Section 108 Loan Total 669,863 682,450 695,903 710,000 14,097 449 SD County Regional Comm System
451 Long Term Debt - City of CV
4403 Trustee Investment Earnings 5,315 7,460 - - -
5999 Transfers In 15,265,916 15,420,104 15,632,890 15,778,272 145,382 451 Long Term Debt - City of CV Total 15,271,231 15,427,564 15,632,890 15,778,272 145,382 452 Equipment Lease Fund

Page 1291 of 1576 ends

City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
340

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
4401 Investment Earnings City Pool 29 0 - - -
5371 Reimb - Other 7,152 1,448 - - -
5999 Transfers In 200,850 100,289 - - -
452 Equipment Lease Fund Total 208,031 101,737 - - -
453 Energy Conservation Loans
5999 Transfers In 305,964 309,184 312,487 138,800 (173,687) 453 Energy Conservation Loans Total 305,964 309,184 312,487 138,800 (173,687) 475 2014 COP Refunding
4401 Investment Earnings City Pool 1 3 - - -
4403 Trustee Investment Earnings 73,835 45,641 - - -
5999 Transfers In 3,548,671 3,533,457 3,617,457 3,625,400 7,943 475 2014 COP Refunding Total 3,622,507 3,579,101 3,617,457 3,625,400 7,943 476 2015 Refunding COP
4401 Investment Earnings City Pool - 28.0 - - -
4403 Trustee Investment Earnings 87,951 55,784 - - -
5999 Transfers In 2,872,844 2,896,635 2,929,443 2,109,208 (820,235) 476 2015 Refunding COP Total 2,960,795 2,952,447 2,929,443 2,109,208 (820,235) 477 2016 Ref COP Civic Ctr/Nature
4403 Trustee Investment Earnings 39,252 24,777 - - -
5999 Transfers In 263,294 272,509 289,553 1,022,703 733,150 477 2016 Ref COP Civic Ctr/Nature Total 302,546 297,286 289,553 1,022,703 733,150 478 2016 LRRB PFDIF/COP
4401 Investment Earnings City Pool (2) - - - -
4403 Trustee Investment Earnings 1,859 931 - - -
5999 Transfers In 2,151,674 2,147,496 2,156,277 2,150,800 (5,477) 478 2016 LRRB PFDIF/COP Total 2,153,531 2,148,427 2,156,277 2,150,800 (5,477) 479 2017 CREBs LRBs
4403 Trustee Investment Earnings 292 156 - - -
5371 Reimb - Other 276,191 244,375 239,000 236,000 (3,000) 5999 Transfers In 411,238 474,815 492,354 507,000 14,646 479 2017 CREBs LRBs Total 687,721 719,346 731,354 743,000 11,646 480 2017 Measure P LRBs
4403 Trustee Investment Earnings 6,455 3,012 - - -
5999 Transfers In 7,506,801 7,505,172 7,515,545 7,517,977 2,432 480 2017 Measure P LRBs Total 7,513,256 7,508,184 7,515,545 7,517,977 2,432 507 Otay Valley Rd AD 90-2 Impvt
4401 Investment Earnings City Pool 2,460 3,137 - - -
507 Otay Valley Rd AD 90-2 Impvt Total 2,460 3,137 - - - 508 Assessment District 97-2

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
341

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
4401 Investment Earnings City Pool (39) - - - -
508 Assessment District 97-2 Total (39) - - - -
511 OV Rd Fee Recovery District
4401 Investment Earnings City Pool 27,083 34,527 - - -
511 OV Rd Fee Recovery District Total 27,083 34,527 - - - 518 AD2005-1 Tobias Drive
4401 Investment Earnings City Pool (14) - - - -
518 AD2005-1 Tobias Drive Total (14) - - - -
542 Drainage DIF
4401 Investment Earnings City Pool 84,992 102,548 15,000 15,000 - 542 Drainage DIF Total 84,992 102,548 15,000 15,000 -
560 Public Facilities DIF
4401 Investment Earnings City Pool 866,311 1,089,082 - - - 5371 Reimb - Other - 6,452,289 - - -
5511 Rebates/Refunds - 25,083 - - -
5751 DIF PF - Admin 930,708 607,053 600,000 600,000 -
5752 DIF PF - Civic Ctr Expansion 4,652,330 3,050,922 2,500,000 2,500,000 - 5753 DIF PF - Police Fac Remodel 2,937,321 1,914,833 1,700,000 1,700,000 - 5754 DIF PF - Corp Yard Relocation 616,216 477,769 300,000 300,000 - 5755 DIF PF - Libraries-East Terr 2,802,865 1,786,690 1,600,000 1,600,000 - 5756 DIF PF - Fire Supp Sys Exp 1,829,403 1,192,773 1,000,000 1,000,000 - 5771 DIF PF - Recreation Facilities 2,118,189 1,355,231 1,200,000 1,200,000 - 560 Public Facilities DIF Total 16,753,343 17,951,725 8,900,000 8,900,000 - 580 Pedestrian Bridge DIFs
4401 Investment Earnings City Pool 127,410 166,307 - - - 5811 DIF - Ped Bridge - Otay Ranch 260,542 30,159 102,712 102,712 - 580 Pedestrian Bridge DIFs Total 387,952 196,466 102,712 102,712 - 590 Transportation DIFs
4401 Investment Earnings City Pool 1,238,647 1,929,018 - - - 4402 Investment Earnings Others 159,563 7,654 280,000 270,000 (10,000) 4812 Traffic Signal Fee 618,993 256,336 100,000 100,000 - 5371 Reimb - Other 300,000 - - - -
5781 DIF - Transportation 1,969,911 13,887,199 7,000,000 7,000,000 - 590 Transportation DIFs Total 4,287,114 16,080,207 7,380,000 7,370,000 (10,000) 666 2016 TARBs
4403 Trustee Investment Earnings 1,293 1,338 - - -
5999 Transfers In 2,792,959 2,792,497 2,791,100 2,080,800 (710,300) 666 2016 TARBs Total 2,794,252 2,793,835 2,791,100 2,080,800 (710,300) 692 Long-Term Advances DSF-RDA SA
5371 Reimb - Other 57,900 - - - -

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
342

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
5999 Transfers In - 4,328,659 - - -
692 Long-Term Advances DSF-RDA SA Total 57,900 - 4,328,659 - - - - - 713 Capital Improvement Projects
4401 Investment Earnings City Pool 62,022 1,186,249 - - - 4403 Trustee Investment Earnings 28,092 18,083 - - -
4701 Grant - Other Agency 450,000 - - - -
5371 Reimb - Other 1,239,118 165,190 - - -
5463 Recoveries on Damaged Property - 1,748,738 - - -
5999 Transfers In 25,269,116 15,124,707 200,000 200,000 - 713 Capital Improvement Projects Total 27,048,348 18,242,967 200,000 200,000 - 715 Parkland Acquisition & DevFees
4401 Investment Earnings City Pool 1,142,186 1,661,020 - - - 4402 Investment Earnings Others 232,056 205,851 320,000 310,000 (10,000) 5801 Park Dedication Fee 1,562,980 7,318,077 1,000,000 1,000,000 - 715 Parkland Acquisition & DevFees Total 2,937,222 9,184,948 1,320,000 1,310,000 (10,000) 716 Western-Park Acquisition & Dev
4401 Investment Earnings City Pool 97,829 128,388 - - - 5801 Park Dedication Fee 135,464 150,729 100,000 100,000 - 716 Western-Park Acquisition & Dev Total 233,293 279,117 100,000 100,000 - 717 Residential Construction Tax
4061 Residential Construction Tax 552,600 165,375 325,505 325,505 - 4401 Investment Earnings City Pool 3,393 - - - -
717 Residential Construction Tax Total 555,993 165,375 325,505 325,505 - 723 Bicycle Facilities Fund
5999 Transfers In 4,460 - - - -
723 Bicycle Facilities Fund 4,460 - - - -
725 Industrial Development Auth.
4401 Investment Earnings City Pool 1 2 - - -
725 Industrial Development Auth. Total 1 2 - - -
735 Transportation Partnership
4401 Investment Earnings City Pool 3 4 - - -
735 Transportation Partnership Total 3 4 - - -
736 Other Transportation Program
4611 Federal Grant - Other 1,784,000 3,958,910 1,444,282 2,026,310 582,028 736 Other Transportation Program Total 1,784,000 3,958,910 1,444,282 2,026,310 582,028 741 Prop 1B Highway Safety
4401 Investment Earnings City Pool 26 33 - - -
741 Prop 1B Highway Safety Total 26 33 - - -

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → SCHEDULE OF REVENUES
343

SCHEDULE OF REVENUES
Fund/Account
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2027
Proposed Change
Other Funds, Total 437,872,085 406,786,357 325,299,975 334,968,815 9,668,840 Grand Total, All Funds 728,366,184 701,799,835 630,909,876 653,107,775 22,197,899

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

AUTHORIZED

POSITIONS BY

DEPARTMENT

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
347
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
Administration – General Fund
ASST CITY MANAGER/ADMIN 1.00 0.00 0.00 1.00
CITY MANAGER 1.00 0.00 0.00 1.00
CHIEF COMMUNICATIONS OFFICER 1.00 0.00 0.00 1.00
COMMUNICATIONS OFFICER 1.00 0.00 0.00 1.00
COMMUNITY ENGAGEMENT SPEC 1.00 0.00 1.00 2.00
DEPUTY CITY MANAGER 2.00 0.00 0.00 2.00
DEPUTY CITY MANAGER/PUBLIC WORKS DIRECTOR 1.00 (1.00) 0.00 0.00 DEPUTY CITY MANAGER/DEVELOPMENT SERVICES DIRECTOR 0.00 1.00 0.00 1.00 EXECUTIVE SECRETARY 1.00 0.00 0.00 1.00
SPECIAL EVENTS COORDINATOR 0.00 0.00 1.00 1.00
SPECIAL PROJECTS MANAGER 2.00 0.00 0.00 2.00
REAL PROPERTY MANAGER 0.00 1.00 0.00 1.00
Administration – General Fund Total 11.00 1.00 2.00 14.00 Animal Services – General Fund
ANIMAL CARE FACILITY SUPERVISOR 1.00 0.00 0.00 1.00
ANIMAL CARE SPECIALIST 4.00 0.00 0.00 4.00
ANIMAL CARE SUPERVISOR 1.00 0.00 0.00 1.00
ANIMAL CONTROL OFFICER 4.00 0.00 0.00 4.00
ANIMAL CTRL OFFICER SUPERVISOR 1.00 0.00 0.00 1.00
ANIMAL SERVICES SPECIALIST 3.00 0.00 0.00 3.00
CHIEF VETERNARIAN 1.00 0.00 0.00 1.00
DEPUTY DIRECTOR OF ANIMAL SERVICES 1.00 0.00 (1.00) 0.00 DIRECTOR OF ANIMAL SERVICES 1.00 0.00 0.00 1.00
MANAGEMENT ANALYST II 1.00 0.00 (1.00) 0.00
OFFICE SPECIALIST 2.00 0.00 0.00 2.00
PUBLIC INFORMATION SPECIALIST 0.00 0.00 1.00 1.00
REGISTERED VETERINARY TECH 4.50 0.00 0.00 4.50
SR ANIMAL CARE SPECIALIST 2.00 0.00 0.00 2.00
SR FISCAL OFFICE SPECIALIST 1.00 0.00 0.00 1.00
SR MANAGEMENT ANALYST 0.00 0.00 1.00 1.00

Page 1299 of 1576 ends

City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
348
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
SR OFFICE SPECIALIST 1.00 0.00 0.00 1.00
VETERINARIAN II 0.75 0.00 0.00 0.75
Animal Services – General Fund Total 29.25 0.00 0.00 29.25 City Attorney – General Fund
ASST CITY ATTORNEY 1.00 0.00 0.00 1.00
CITY ATTORNEY (ELECTED) 1.00 0.00 0.00 1.00
CITY ATTORNEY INVESTIGATOR 1.00 0.00 0.00 1.00
DEPUTY CITY ATTORNEY II 1.00 0.00 0.00 1.00
DEPUTY CITY ATTORNEY III 6.00 0.00 1.00 7.00
EXECUTIVE SECRETARY 1.00 0.00 0.00 1.00
LAW OFFICE MANAGER 1.00 0.00 0.00 1.00
LEGAL ASSISTANT 1.00 0.00 0.00 1.00
PARALEGAL 1.00 0.00 0.00 1.00
SR ASST CITY ATTORNEY 1.00 0.00 0.00 1.00
SR LEGAL ASSISTANT 1.00 0.00 0.00 1.00
SR RISK MANAGEMENT SPECIALIST 1.00 0.00 0.00 1.00
City Attorney – General Fund Total 17.00 0.00 1.00 18.00 City Clerk – General Fund
CITY CLERK 1.00 0.00 0.00 1.00
DEPUTY CITY CLERK II 4.00 0.00 0.00 4.00
DEPUTY DIRECTOR, CITY CLERK SERVICES 2.00 0.00 0.00 2.00 RECORDS MANAGER 1.00 0.00 0.00 1.00
SR ADMINISTRATIVE SECRETARY 1.00 0.00 0.00 1.00
SR RECORDS SPECIALIST 1.00 0.00 0.00 1.00
SENIOR DEPUTY CITY CLERK 0.00 1.00 0.00 1.00
City Clerk – General Fund Total 10.00 1.00 0.00 11.00
City Council – General Fund
ADMIN SECRETARY (MAYOR, AT WILL) - FROZEN/UNFUNDED 1.00 (1.00) 0.00 0.00 CHIEF OF STAFF 1.00 0.00 0.00 1.00
COUNCILPERSON 4.00 0.00 0.00 4.00
EXECUTIVE SECRETARY 1.00 0.00 0.00 1.00

Page 1300 of 1576 ends

City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
349
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
MAYOR 1.00 0.00 0.00 1.00
POLICY AIDE 1.00 0.00 0.00 1.00
SR COUNCIL ASST 5.00 0.00 0.00 5.00
City Council – General Fund Total 14.00 (1.00) 0.00 13.00 Development Services – General Fund
ASSOCIATE PLANNER 2.00 0.00 0.00 2.00
CODE ENFORCEMENT MANAGER 1.00 0.00 0.00 1.00
CODE ENFORCEMENT OFFICER II 7.00 0.00 0.00 7.00
DEPUTY DIRECTOR OF DEVELOPMENT SRVCS 2.00 0.00 0.00 2.00 DEVELOPMENT SRVCS DEPT DIRECTOR 1.00 (1.00) 0.00 0.00
DEVELOPMENT SRVCS TECH I 1.00 0.00 0.00 1.00
OFFICE SPECIALIST 1.00 0.00 0.00 1.00
PRINCIPAL MANAGEMENT ANALYST 1.00 0.00 0.00 1.00
PRINICIPAL PLANNER 1.00 0.00 0.00 1.00
SR ADMINISTRATIVE SECRETARY 1.00 0.00 0.00 1.00
SR CODE ENFORCEMENT OFFICER 2.00 0.00 0.00 2.00
SR OFFICE SPECIALIST 1.00 0.00 0.00 1.00
Development Services – General Fund Total 21.00 (1.00) 0.00 20.00 Development Services Fund
ASSOC ENGINEER 6.00 0.00 0.00 6.00
ASSOC PLAN CHECK ENGINEER 4.00 0.00 0.00 4.00
ASSOCIATE PLANNER 5.00 0.00 0.00 5.00
BUILDING INSPECTION MGR 1.00 0.00 0.00 1.00
BUILDING INSPECTOR II 7.00 0.00 0.00 7.00
BUILDING INSPECTOR III 2.00 0.00 0.00 2.00
BUILDING OFFICIAL 1.00 0.00 0.00 1.00
DEVELOPMENT AUTOMATION SPEC 1.00 0.00 0.00 1.00
DEVELOPMENT SERVICES COUNTER MGR 1.00 0.00 0.00 1.00
DEVELOPMENT SERVICES TECH II 6.00 0.00 0.00 6.00
DEVELOPMENT SERVICES TECH III 5.00 0.00 0.00 5.00
FACILITIES FINANCING MANAGER 1.00 0.00 0.00 1.00

Page 1301 of 1576 ends

City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
350
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
LANDSCAPE ARCHITECT 4.00 0.00 0.00 4.00
LANDSCAPE INSPECTOR 1.00 0.00 0.00 1.00
MANAGEMENT ANALYST II 1.00 0.00 0.00 1.00
PLAN CHECK SUPERVISOR 1.00 0.00 0.00 1.00
PLANNING MANAGER 1.00 0.00 0.00 1.00
PRINCIPAL CIVIL ENGINEER 1.00 0.00 0.00 1.00
PRINCIPAL LANDSCAPE ARCHITECT 1.00 0.00 0.00 1.00
PRINCIPAL PLANNER 1.00 0.00 0.00 1.00
SR BUILDING INSPECTOR 1.00 0.00 0.00 1.00
SR CIVIL ENGINEER 2.00 0.00 0.00 2.00
SR LANDSCAPE INSPECTOR 1.00 0.00 0.00 1.00
SR MANAGEMENT ANALYST 1.00 0.00 0.00 1.00
SR PLAN CHECK TECHNICIAN 1.00 0.00 0.00 1.00
SR PLANNER 6.00 0.00 0.00 6.00
SR SECRETARY 1.00 0.00 0.00 1.00
TRANSPORTATION ENGINEER W/CERT 1.00 0.00 0.00 1.00
Development Services Fund Total 65.00 0.00 0.00 65.00
Development Services – General Fund Total 21.00 (1.00) 0.00 20.00 Development Services – Non-General Fund Total 65.00 0.00 0.00 65.00 Economic Development – General Fund
ECONOMIC DEVELOPMENT MANAGER 1.00 0.00 0.00 1.00
PRINCIPAL ECONOMIC DEVELOPMENT SPECIALIST 1.00 0.00 0.00 1.00 SR ECONOMIC DEV SPECIALIST 1.00 0.00 0.00 1.00
DIRECTOR OF ECONOMIC DEVELOPMENT 0.00 1.00 0.00 1.00
Economic Development – General Fund Total 3.00 1.00 0.00 4.00 Engineering and Capital Projects – General Fund
ADMINISTRATIVE TECHNICIAN 0.00 1.00 0.00 1.00
ADMINISTRATIVE SERVICES MANAGER 0.00 0.00 1.00 1.00
ASSISTANT DIRECTOR OF ENGINEERING 1.00 0.00 0.00 1.00
ASSOC ENGINEER 23.00 (3.00) 0.00 20.00

Page 1302 of 1576 ends

City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
351
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
ASSOC LAND SURVEYOR 2.00 0.00 0.00 2.00
BUILDING PROJECT MANAGER 0.00 2.00 0.00 2.00
BUILDING SERVICES MANAGER 0.00 1.00 0.00 1.00
DIR OF ENGINEERING 1.00 0.00 0.00 1.00
MANAGEMENT ANALYST II 1.00 1.00 0.00 2.00
PRINCIPAL CIVIL ENGINEER 4.00 0.00 0.00 4.00
PRINCIPAL MANAGEMENT ANALYST 1.00 0.00 (1.00) 0.00
PRINCIPAL TRAFFIC ENGINEER 1.00 0.00 0.00 1.00
PUBLIC WORKS INSP II 4.00 (4.00) 0.00 0.00
SENIOR ADMINISTRATIVE SECRETARY 1.00 0.00 0.00 1.00
SENIOR CIVIL ENGINEER 7.00 (1.00) 0.00 6.00
SENIOR ENGINEERING TECH 1.00 0.00 0.00 1.00
SENIOR FISCAL OFFICE SPEC 1.00 0.00 0.00 1.00
SENIOR LAND SURVEYOR 1.00 0.00 0.00 1.00
SENIOR MANAGEMENT ANALYST 0.00 1.00 0.00 1.00
SENIOR PUBLIC WORKS INSP 1.00 (1.00) 0.00 0.00
STORMWATER COMPLNCE INSP II 1.00 0.00 0.00 1.00
STORMWATER ENV SPECIALIST II 2.00 0.00 0.00 2.00
STORMWATER PROGRAM MANAGER 1.00 0.00 0.00 1.00
SURVEY TECHNICIAN II 1.00 0.00 0.00 1.00
TRAFFIC SIGNAL & LIGHT TECH II 4.00 0.00 0.00 4.00
TRAFFIC SIGNAL & LIGHTING SUPV 1.00 0.00 0.00 1.00
Engineering and Capital Projects – General Fund Total 60.00 (3.00) 0.00 57.00 Sewer Funds
ASSOC ENGINEER 2.00 0.00 0.00 2.00
ENGINEERING TECH II 1.00 0.00 0.00 1.00
ENVIRONMENTAL COMPLIANCE INSP 0.00 1.00 0.00 1.00
SR CIVIL ENGINEER 1.00 0.00 0.00 1.00
SR ENGINEERING TECH 2.00 (1.00) 0.00 1.00
SR FISCAL OFFICE SPECIALIST 1.00 0.00 0.00 1.00
Sewer Funds Total 7.00 0.00 0.00 7.00

Page 1303 of 1576 ends

City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
352
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
Engineering and Capital Projects – General Fund Total 60.00 (3.00) 0.00 57.00 Engineering and Capital Projects – Non-General Fund Total 7.00 0.00 0.00 7.00 Finance – General Fund
ACCOUNTANT 1.00 1.00 0.00 2.00
ACCOUNTING ASSISTANT 4.00 (1.00) 1.00 4.00
ACCOUNTING TECHNICIAN 4.00 0.00 (1.00) 3.00
ACCOUNTS PAYABLE SUPERVISOR 1.00 0.00 0.00 1.00
ASST DIR OF FINANCE 1.00 0.00 0.00 1.00
BUDGET & ANALYSIS MANAGER 1.00 0.00 0.00 1.00
BUSINESS LICENSE REP 1.00 0.00 (1.00) 0.00
DIRECTOR OF FINANCE 1.00 0.00 0.00 1.00
FINANCE MANAGER 1.00 0.00 0.00 1.00
FISCAL & MANAGEMENT ANALYST 3.00 0.00 0.00 3.00
FISCAL DEBT MGMT ANALYST 1.00 0.00 0.00 1.00
FISCAL OFFICE SPECIALIST 1.00 0.00 0.00 1.00
FISCAL SERVICES ANALYST 1.00 0.00 0.00 1.00
PAYROLL SPECIALIST 2.00 0.00 0.00 2.00
PAYROLL SUPERVISOR 1.00 0.00 0.00 1.00
PRINCIPAL ACCOUNTANT 1.00 0.00 0.00 1.00
PROCUREMENT SPECIALIST 1.00 0.00 0.00 1.00
PURCHASING AGENT 1.00 0.00 0.00 1.00
REVENUE MANAGER 1.00 0.00 0.00 1.00
SR ACCOUNTANT 2.00 0.00 0.00 2.00
SR MANAGEMENT ANALYST 4.00 0.00 0.00 4.00
SR PROCUREMENT SPECIALIST 1.00 0.00 0.00 1.00
Finance – General Fund Total 35.00 0.00 (1.00) 34.00
Sewer Funds
ACCOUNTING ASSISTANT 1.00 0.00 0.00 1.00
ACCOUNTING TECHNICIAN 0.00 0.00 1.00 1.00
COLLECTIONS SUPERVISOR 1.00 0.00 0.00 1.00
Sewer Funds Total 2.00 0.00 1.00 3.00

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
353
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
Finance – General Fund Total 35.00 0.00 (1.00) 34.00
Finance – Non-General Fund Total 2.00 0.00 1.00 3.00
Fire – General Fund
DEPUTY FIRE CHIEF 2.00 0.00 0.00 2.00
EMERGENCY SVCS MANAGER 0.00 0.00 1.00 1.00
FIRE BATTALION CHIEF - A (112 HR) 6.00 0.00 0.00 6.00
FIRE CAPTAIN - A (112 HR) 45.00 0.00 0.00 45.00
FIRE CAPTAIN - C (80 HR) 3.00 0.00 0.00 3.00
FIRE CHIEF 1.00 0.00 0.00 1.00
FIRE DIVISION CHIEF 1.00 0.00 0.00 1.00
FIRE ENGINEER - A (112HR) 45.00 0.00 0.00 45.00
FIRE ENGINEER - C (80 HR) 1.00 0.00 0.00 1.00
FIRE INSP/INVEST I 1.00 0.00 0.00 1.00
FIRE INSP/INVEST II 6.00 0.00 0.00 6.00
FIRE INVENTORY SPECIALIST 1.00 0.00 0.00 1.00
FIRE PREVENTION SPECIALIST - FROZEN/UNFUNDED 1.00 0.00 0.00 1.00 FIREFIGHTER/PARAMEDIC - A (112 HR) 45.00 0.00 0.00 45.00 PUBLIC SAFETY ANALYST 1.00 0.00 0.00 1.00
SR ADMINISTRATIVE SECRETARY 1.00 0.00 0.00 1.00
SR FIRE INSP/INVEST 2.00 0.00 0.00 2.00
SR MANAGEMENT ANALYST 1.00 0.00 0.00 1.00
SR OFFICE SPECIALIST 1.00 0.00 0.00 1.00
TRAINING PROGRAMS SPEC 1.00 0.00 0.00 1.00
Fire – General Fund Total 165.00 0.00 1.00 166.00
Advanced Life Support Fund
DEPUTY FIRE CHIEF 1.00 0.00 0.00 1.00
EMS EDUCATOR 1.00 0.00 0.00 1.00
MANAGEMENT ANALYST II 1.00 0.00 0.00 1.00
MULTIMEDIA DESIGNER 1.00 0.00 0.00 1.00

Page 1305 of 1576 ends

City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
354
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
PRINCIPAL MANAGEMENT ANALYST 1.00 0.00 0.00 1.00
Advanced Life Support Fund Total 5.00 0.00 0.00 5.00
Grant Funds
EMERGENCY SVCS MANAGER 1.00 0.00 (1.00) 0.00
Grant Funds Total 1.00 0.00 (1.00) 0.00
Measure A Sales Tax Fund
DEPUTY FIRE CHIEF 1.00 0.00 0.00 1.00
FIRE CAPTAIN - C (80 HR) 6.00 0.00 0.00 6.00
FIRE ENGINEER 2.00 0.00 0.00 2.00
FIRE INVENTORY SPECIALIST 1.00 0.00 0.00 1.00
FIREFIGHTER - A (112 HR) 45.00 0.00 0.00 45.00
FIREFIGHTER/PARAMEDIC 9.00 0.00 0.00 9.00
SR APPLICATION SUPPORT SPECIALIST 1.00 0.00 0.00 1.00
Measure A Sales Tax Fund Total 65.00 0.00 0.00 65.00
Transport Enterprise Fund
DELIVERY DRIVER 1.00 0.00 0.00 1.00
EMERGENCY MEDICAL TECH (NON-SAFETY) 26.00 0.00 0.00 26.00 FIRE BATTALION CHIEF - A (112 HR) 3.00 0.00 0.00 3.00
PARAMEDIC (NON-SAFETY) 40.00 0.00 0.00 40.00
Transport Enterprise Fund Total 70.00 0.00 0.00 70.00
Fire – General Fund Total 165.00 0.00 1.00 166.00
Fire – Non-General Fund Total 141.00 0.00 (1.00) 140.00 Housing and Homeless Services - CV Housing Authority Fund COMMUNITY ENGAGEMENT SPEC 1.00 0.00 (1.00) 0.00
DIRECTOR OF HOUSING AND HOMELESS SERVICES 1.00 0.00 0.00 1.00 HOMELESS SERVICES SPECIALIST II 1.00 0.00 0.00 1.00
HOMELESS SOLUTIONS MANAGER 1.00 0.00 0.00 1.00
HOUSING MANAGER 1.00 0.00 0.00 1.00
MANAGEMENT ANALYST II 4.00 0.00 0.00 4.00
PRINCIPAL MANAGEMENT ANALYST 1.00 0.00 0.00 1.00

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
355
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
SR FISCAL OFFICE SPECIALIST 1.00 0.00 0.00 1.00
SR PLANNER 1.00 0.00 0.00 1.00
Housing and Homeless Services – Non-General Fund Total 12.00 0.00 (1.00) 11.00 Human Resources – General Fund
ASSISTANT DIRECTOR OF HUMAN RESOURCES 1.00 0.00 0.00 1.00 BENEFITS MANAGER 1.00 0.00 0.00 1.00
DIR OF HUMAN RESOURCES/RISK MANAGEMENT 1.00 0.00 0.00 1.00 FISCAL OFFICE SPECIALIST 0.50 0.00 0.00 0.50
HR ANALYST 2.00 0.00 0.00 2.00
HR TECHNICIAN 4.00 0.00 0.00 4.00
HUMAN RESOURCES MANAGER 1.00 0.00 1.00 2.00
PRINCIPAL HR ANALYST 1.00 0.00 0.00 1.00
PRINCIPAL RISK MANAGEMENT SPECIALIST 1.00 0.00 0.00 1.00 RISK MANAGEMENT SPECIALIST 0.50 0.00 0.50 1.00
SAFETY PROGRAM MANAGER 1.00 0.00 0.00 1.00
SR FISCAL OFFICE SPECIALIST 2.00 0.00 0.00 2.00
SR HR ANALYST 5.00 0.00 0.00 5.00
SR HR TECH 1.00 0.00 0.00 1.00
Human Resources – General Fund Total 22.00 0.00 1.50 23.50 Information Technology Services – General Fund
APPLICATION SUPPORT MANAGER 1.00 0.00 0.00 1.00
APPLICATION SUPPORT SPECIALIST 1.00 0.00 0.00 1.00
CHIEF INFO SECURITY OFFICER 1.00 0.00 0.00 1.00
DIR OF INFO TECH SRVCS 1.00 0.00 0.00 1.00
GIS ANALYST 2.00 0.00 0.00 2.00
GIS MANAGER 1.00 0.00 0.00 1.00
GIS TECHNICIAN 0.00 0.00 0.50 0.50
INFO TECH SUPPORT SPECIALIST 1.00 0.00 0.00 1.00
INFO TECHNOLOGY TECHNICIAN 1.00 0.00 0.00 1.00
INFORMATION TECHNOLOGY MANAGER 1.00 0.00 0.00 1.00
INFORMATION TECHNOLOGY PROJECT MANAGER 1.00 0.00 0.00 1.00

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
356
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
SR APPLICATION SUPPORT SPEC 2.00 0.00 0.00 2.00
SR INFO TECH SUPPORT SPEC II 2.00 0.00 0.00 2.00
SR INFO TECH SUPPORT SPEC II/SR POLICE TECH SPEC 2.00 0.00 0.00 2.00 SR NETWORK ENGINEER 1.00 0.00 0.00 1.00
SR PROGRAMMER ANALYST 1.00 0.00 0.00 1.00
SR WEBMASTER 1.00 0.00 0.00 1.00
VOLP/VIDEOCONF SPECIALIST 1.00 0.00 0.00 1.00
Information Technology Services – General Fund Total 21.00 0.00 0.50 21.50 Library – General Fund
DIRECTOR OF LIBRARY SERVICES 1.00 0.00 0.00 1.00
LIBRARIAN II 6.00 0.00 0.00 6.00
LIBRARIAN III 2.00 0.00 0.00 2.00
LIBRARY ASSOCIATE 7.50 0.00 0.00 7.50
MANAGEMENT ANALYST II 1.00 0.00 0.00 1.00
PRINCIPAL LIBRARIAN 2.00 0.00 0.00 2.00
SPECIAL EVENTS COORDINATOR 1.00 0.00 (1.00) 0.00
SR LIBRARIAN 3.00 0.00 0.00 3.00
Library – General Fund Total 23.50 0.00 (1.00) 22.50
Parks And Recreation – General Fund
ADMINISTRATIVE SECRETARY 1.00 0.00 0.00 1.00
AQUATIC SUPV I 1.00 0.00 0.00 1.00
AQUATIC SUPV II 1.00 0.00 0.00 1.00
AQUATIC SUPV III 2.00 0.00 0.00 2.00
ASSISTANT DIRECTOR OF PARKS & RECREATION 1.00 0.00 0.00 1.00 DIRECTOR OF PARKS & RECREATION 1.00 0.00 0.00 1.00
FISCAL OFFICE SPECIALIST 1.00 0.00 0.00 1.00
MANAGEMENT ANALYST II 1.00 0.00 0.00 1.00
PRINCIPAL RECREATION MANAGER 2.00 0.00 0.00 2.00
RECREATION SUPERVISOR III 9.00 0.00 0.00 9.00
Parks And Recreation – General Fund Total 20.00 0.00 0.00 20.00 Police – General Fund

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
357
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
ASSISTANT CHIEF OF POLICE 1.00 0.00 0.00 1.00
AUTOMATED FINGERPRINT TECH 1.00 0.00 0.00 1.00
CHIEF OF POLICE 1.00 0.00 0.00 1.00
CIVILIAN BACKGROUND INVESTIGTR 1.00 0.00 0.00 1.00
COMMUNITY SERVICE OFFICER 8.00 0.00 0.00 8.00
CRIME LABORATORY MANAGER 1.00 0.00 0.00 1.00
DETENTION OFFICER 7.00 0.00 0.00 7.00
DETENTION SUPERVISOR 1.00 0.00 0.00 1.00
FORENSICS SPECIALIST 2.00 0.00 0.00 2.00
LATENT PRINT EXAMINER 2.00 0.00 0.00 2.00
MANAGEMENT ANALYST II 1.00 0.00 0.00 1.00
PARKING ENFORCEMENT OFFICER 1.00 0.00 2.00 3.00
PEACE OFFICER 156.00 (15.00) 0.00 141.00
POLICE ADMIN SVCS ADMINISTRATOR 1.00 0.00 0.00 1.00
POLICE AGENT 48.00 0.00 0.00 48.00
POLICE CAPTAIN 2.00 0.00 0.00 2.00
POLICE DISPATCHER 21.00 0.00 0.00 21.00
POLICE DISPATCHER SUPERVISOR 5.00 0.00 0.00 5.00
POLICE FACILITY & SUPPLY COORDINATOR 1.00 0.00 0.00 1.00 POLICE LIEUTENANT 10.00 0.00 0.00 10.00
POLICE RECORDS SPECIALIST 10.00 0.00 0.00 10.00
POLICE RECORDS & SUPPORT SUPERVISOR 2.00 0.00 0.00 2.00 POLICE SERGEANT 25.00 0.00 0.00 25.00
POLICE SUPPORT SERVICES MGR 1.00 0.00 0.00 1.00
POLICE TECHNOLOGY MANAGER 1.00 0.00 0.00 1.00
POLICE TECHNOLOGY SPECIALIST 1.00 0.00 0.00 1.00
PRINCIPAL MANAGEMENT ANALYST 1.00 0.00 0.00 1.00
SECRETARY 2.00 0.00 0.00 2.00
SR ADMINISTRATIVE SECRETARY 1.00 0.00 0.00 1.00
SR FISCAL OFFICE SPECIALIST 2.00 0.00 0.00 2.00
SR LATENT PRINT EXAMINER 1.00 0.00 0.00 1.00

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
358
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
SR OFFICE SPECIALIST 1.00 0.00 0.00 1.00
SR PARKING ENFORCEMENT OFFICER 1.00 0.00 0.00 1.00
SR POLICE RECORDS SPECIALIST 1.00 0.00 0.00 1.00
SR PROP & EVIDENCE SPECIALIST 2.00 0.00 0.00 2.00
SR PUBLIC SAFETY ANALYST 3.00 0.00 0.00 3.00
SR RECORDS SPECIALIST 2.00 0.00 0.00 2.00
SUPV PUBLIC SAFETY ANALYST 1.00 0.00 0.00 1.00
TRAINING PROGRAMS SPEC 1.00 0.00 0.00 1.00
Police – General Fund Total 330.00 (15.00) 2.00 317.00
Grant Funds
FA ADMINISTRATIVE PROGRAM MANAGER 1.00 0.00 0.00 1.00
FA CYBER SECURITY PROGRAM MANAGER 1.00 0.00 0.00 1.00
FA DEPUTY DIRECTOR LECC 1.00 0.00 0.00 1.00
FA DEPUTY DIRECTOR IV-LECC 1.00 0.00 0.00 1.00
FA DEPUTY EXECUTIVE DIRECTOR 1.00 0.00 0.00 1.00
FA DIRECTOR OF SD LECC 1.00 0.00 0.00 1.00
FA FINANCE MANAGER 1.00 0.00 0.00 1.00
FA GEOSPATIAL INTEL ANALYST 1.00 0.00 0.00 1.00
FA INTELLIGENCE ANALYST 3.00 0.00 0.00 3.00
FA IVDC-LECC EXEC DIRECTOR 1.00 0.00 0.00 1.00
FA LECC IT MANAGER 1.00 0.00 0.00 1.00
FA NETWORK ADMINISTRATOR II 2.00 0.00 0.00 2.00
FA NETWORK ADMINISTRATOR III 2.00 0.00 0.00 2.00
FA PROG ASST SUPERVISOR 1.00 0.00 0.00 1.00
FA PUB PRVT PART EXER PRG MGR 1.00 0.00 0.00 1.00
FA RCFL NETWORK ENGINEER 2.00 0.00 0.00 2.00
FA SR INTELLIGENCE ANALYST 8.00 0.00 0.00 8.00
FA SR PROGRAM ASSISTANT 2.00 0.00 0.00 2.00
FA SUPV INTELLIGENCE ANALYST I 2.00 0.00 0.00 2.00
FA SUPV INTELLIGENCE ANALYST II 2.00 0.00 0.00 2.00
PEACE OFFICER 4.00 (1.00) 0.00 3.00

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
359
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
POLICE AGENT 1.00 0.00 0.00 1.00
POLICE SERGEANT 1.00 0.00 0.00 1.00
Grant Funds Total 41.00 (1.00) 0.00 40.00
Measure A Fund
CIVILIAN BACKGROUND INVESTIGATOR 1.00 0.00 0.00 1.00
COMMUNITY SERVICES OFFICER 4.00 0.00 0.00 4.00
DIGITAL FORENSICS ANALYST II 2.00 0.00 0.00 2.00
FORENSICS SPECIALIST 1.00 0.00 0.00 1.00
INFORMATION TECHNOLOGY TECH 1.00 0.00 0.00 1.00
PEACE OFFICER 30.00 15.00 0.00 45.00
POLICE AGENT 6.00 0.00 0.00 6.00
POLICE CAPTAIN 2.00 0.00 0.00 2.00
POLICE COMM SYSTEMS MANAGER 1.00 0.00 0.00 1.00
POLICE COMM RELATIONS SPEC 1.00 0.00 0.00 1.00
POLICE DISPATCHER 7.00 0.00 0.00 7.00
POLICE LIEUTENANT 1.00 0.00 0.00 1.00
POLICE SERGEANT 9.00 0.00 0.00 9.00
POLICE TECHNOLOGY SPECIALIST 1.00 0.00 0.00 1.00
PROPERTY & EVIDENCE SPECIALIST 3.00 0.00 0.00 3.00
PROPERTY & EVIDENCE SUPERVISOR 1.00 0.00 0.00 1.00
SR POLICE RECORDS SPECIALIST 3.00 0.00 0.00 3.00
SR PUBLIC INFORMATION SPECIALIST 1.00 0.00 0.00 1.00
Measure A Fund Total 75.00 15.00 0.00 90.00
Police – General Fund Total 330.00 (15.00) 2.00 317.00
Police – Non-General Fund Total 116.00 14.00 0.00 130.00 Public Works – General Fund
ADMINISTRATIVE SECRETARY 1.00 0.00 0.00 1.00
ADMINISTRATIVE SERVICES MANAGER 0.00 0.00 1.00 1.00
ADMINISTRATIVE TECHNICIAN 1.00 0.00 0.00 1.00
ASST DIR OF PUBLIC WORKS 1.00 0.00 0.00 1.00

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
360
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
BUILDING PROJECT MANAGER 2.00 (2.00) 0.00 0.00
BUILDING SERVICES MANAGER 1.00 (1.00) 0.00 0.00
BUILDING SERVICES SUPERVISOR 1.00 0.00 0.00 1.00
CARPENTER 1.00 0.00 0.00 1.00
CONSERVATION SPECIALIST II 4.00 0.00 (1.00) 3.00
CONSTRUCTION & REPAIR SUPVSR 1.00 0.00 0.00 1.00
CUSTODIAL SUPERVISOR 1.00 0.00 0.00 1.00
CUSTODIAN 7.00 0.00 0.00 7.00
DIRECTOR OF PUBLIC WORKS 0.00 1.00 0.00 1.00
ELECTRICIAN 1.00 0.00 0.00 1.00
ENVIRONMENTAL SUSTAINABILITY MGR 1.00 0.00 0.00 1.00
EQUIPMENT OPERATOR 3.00 1.00 0.00 4.00
FACILITIES MANAGER 1.00 0.00 0.00 1.00
HVAC TECHNICIAN 2.00 0.00 0.00 2.00
LEAD CUSTODIAN 2.00 0.00 0.00 2.00
LOCKSMITH 1.00 0.00 0.00 1.00
MAINTENANCE WORKER II 11.00 0.00 0.00 11.00
MANAGEMENT ANALYST II 2.00 (1.00) 0.00 1.00
OPEN SPACE INSPECTOR 5.00 0.00 0.00 5.00
OPEN SPACE MANAGER 1.00 0.00 0.00 1.00
PARKS MAINTENANCE WORKER II 26.00 0.00 0.00 26.00
PARKS MANAGER 1.00 0.00 0.00 1.00
PARK RANGER PROGRAM MANAGER 1.00 0.00 0.00 1.00
PARK RANGER SUPERVISOR 1.00 0.00 0.00 1.00
PARKS SUPERVISOR 4.00 0.00 0.00 4.00
PLUMBER 1.00 0.00 0.00 1.00
PRINCIPAL MANAGEMENT ANALYST 1.00 0.00 (1.00) 0.00
PUBLIC WORKS INSP MANAGER 0.00 1.00 0.00 1.00
PUBLIC WORKS INSPECTOR II 0.00 4.00 0.00 4.00
PUBLIC WORKS MANAGER 2.00 0.00 0.00 2.00
PUBLIC WORKS SPECIALIST 1.00 0.00 0.00 1.00

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Summary Tables → AUTHORIZED POSITIONS BY DEPARTMENT
361
Classification
FY 2026
Adopted
Budget
FY 2026
Midyear
Changes
FY 2027
Proposed
Changes
FY 2027
Proposed
Budget
PUBLIC WORKS SUPERINTENDENT 1.00 0.00 0.00 1.00
PUBLIC WORKS SUPERVISOR 5.00 0.00 0.00 5.00
PUMP MAINTENANCE SUPERVISOR 1.00 0.00 0.00 1.00
PUMP MAINTENANCE TECHNICIAN 5.00 0.00 0.00 5.00
REAL PROPERTY MANAGER 1.00 (1.00) 0.00 0.00
SR ELECTRICIAN 1.00 0.00 0.00 1.00
SR ELECTRONICS TECH 1.00 0.00 0.00 1.00
SR FISCAL OFFICE SPECIALIST 4.00 0.00 0.00 4.00
SR HVAC TECHNICIAN 1.00 0.00 0.00 1.00
SR MAINTENANCE WORKER 9.00 0.00 0.00 9.00
SR MANAGEMENT ANALYST 1.00 0.00 0.00 1.00
SR OFFICE SPECIALIST 1.00 0.00 0.00 1.00
SR OPEN SPACE INSPECTOR 1.00 0.00 0.00 1.00
SR PARK RANGER 1.00 0.00 0.00 1.00
SR PARKS MAINTENANCE WORKER 10.00 (1.00) 0.00 9.00
SR PLUMBER 1.00 0.00 0.00 1.00
SR PUBLIC WORKS INSPECTOR 0.00 2.00 0.00 2.00
SR PUBLIC WORKS SPECIALIST 1.00 0.00 0.00 1.00
TREE TRIMMER SUPERVISOR 1.00 0.00 0.00 1.00
Public Works – General Fund Total 135.00 3.00 (1.00) 137.00 Environmental Services Fund
ENVIRONMENTAL SERVICES MGR 1.00 0.00 0.00 1.00
RECYCLING SPECIALIST II 7.00 0.00 0.00 7.00
SR RECYCLING SPECIALIST 1.00 0.00 0.00 1.00
Environmental Services Fund Total 9.00 0.00 0.00 9.00
Fleet Management Fund
EQUIPMENT MECHANIC 8.00 1.00 0.00 9.00
FLEET INVENTORY CONTROL SPEC 1.00 0.00 0.00 1.00
FLEET MANAGER 1.00 0.00 0.00 1.00
FLEET SUPERVISOR 1.00 0.00 0.00 1.00
SR EQUIPMENT MECHANIC 1.00 0.00 0.00 1.00

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

APPENDIX
Fiscal Policies
Investment Policies
Citywide Reserve Policy – Fiscal Health Plan
Financial Reporting and Transfer Authority Policy
City Debt Policy
Debt Administration
Service Impacts
Accounting Systems and Budgetary Control
List of Acronyms
Glossary

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

FISCAL POLICIES

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Appendix → FISCAL POLICIES
367
Fiscal Policies
This section of the budget document reiterates the fiscal policies that were reviewed, acknowledged, or approved/ adopted by the City Council. These policies form the overall framework within which the operating budget was formulated. The fiscal policies, most of which are already codified in one form or another, are not considered new or controversial, but are summarized here to assist you to better understand the basis for the resource allocation decisions that were made.

General

1. The City’s financial assets will be managed in a sound and prudent manner in order to ensure the continued viability of the organization.

2. A comprehensive operating and capital budget for all City funds will be developed annually and presented to the City Council for approval. The purpose of the annual budget will be to:
a) Identify community needs for essential services.
b) Identify the programs and specific activities required to provide these essential services. c) Establish program policies and goals that define the nature and level of program services required. d) Identify alternatives for improving the delivery of program services. e) Identify the resources required to fund identified programs and activities and enable accomplishment of program objectives.
f) Set standards to facilitate the measurement and evaluation of program performance.

3. The City’s annual operating budget will be balanced whereby planned expenditures do not exceed anticipated revenues.

4. Recurring revenues will fund recurring expenditures. One-time revenues will be used for capital, reserve augmentation, or other non-recurring expenditures.

5. Accounting systems will be maintained in accordance with Generally Accepted Accounting Principles.

6. Investment policy and practice will be in accordance with State statues that emphasize safety and liquidity over yield, including quarterly status reports to the City Council. (Council Policy)

7. City operations will be managed, and budgets prepared with the goal of maintaining an available fund balance in the General Fund of no less than fifteen percent of the General Fund operating budget. (Council Policy)

8. General Fund fiscal status reports reflecting comparisons of actual and projected performance with budget allocations for both revenue and expenditures will be presented to the City Council on a quarterly basis. (City Charter)
Revenue

1. The City will endeavor to maintain a diversified and stable revenue base in order to minimize the impact to programs from short-term economic fluctuations.

2. Revenue projections will be maintained for the current year and four future fiscal years, and estimates will be based on a conservative, analytical, and objective process.

3. In order to maintain flexibility, except as required by law or funding source, the City will avoid earmarking any restricted revenues for specific purpose or program.

4. The City has established user fees to best ensure that those who use a proprietary service pay for that service in proportion to the benefits received. With few exceptions, such as those services provided for low-income residents, fees have been set to enable the City to recover the full cost of providing those services. (Citywide Cost Recovery Policy, Council Policy Number 159-03)

5. User fees will be reviewed and updated on an ongoing basis to ensure that program costs continue to be recovered and that the fees reflect changes in levels of service delivery. (Master Fee Schedule)

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City of Chula Vista - City Council
May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda City of Chula Vista
Proposed Budget FY 2027
Appendix → FISCAL POLICIES
368

6. The City will recover the cost of new facilities and infrastructure necessitated by new development consistent with State law and the City’s Growth Management Program. Development Impact Fees will be closely monitored and updated to ensure that they are maintained at a level adequate to recover costs. (GMOC Ordinance)

7. When considering new development alternatives, the City will attempt to determine the fiscal impact of proposed projects, annexations, etc. and ensure that mechanisms are put in place to provide funding for any projected negative impacts on City operations. (GMOC Ordinance)
Expenditures

1. Budgetary control will be exercised at the Department/category level, meaning that each department is authorized to spend up to the total amount appropriated for that department within the expenditure categories of Personnel Costs, Supplies & Services, Other Charges, Utilities, and Capital. Transfers of appropriations between expenditure categories of up to $75,000 may be approved by the City Manager. Transfers of appropriations between expenditure categories in excess of $75,000, between departments, and transfers from CIP projects require City Council approval. (City Charter & Council Policy)

2. Appropriations, other than for capital projects, remaining unspent at the end of any fiscal year will be canceled and returned to Available Fund Balance with the exception of any appropriations encumbered as the result of a valid purchase order or as approved for a specific project or purpose by the City Council or the City Manager.

Appropriations for capital projects will necessarily be carried over from year to year until the project is deemed to be complete. (Council Policy)

3. The City will establish and maintain equipment replacement and facility maintenance funds as deemed necessary to ensure that monies are set aside and available to fund ongoing replacement needs.

4. The City will attempt to compensate non-safety employees at rates above the middle of the labor market as measured by the median rate for similar jurisdictions. (Council Policy) Capital Improvement Program (CIP)

1. Major capital projects will be included in a CIP Budget reflecting a five-year period. The CIP budget will be updated annually and presented to City Council for approval. Resources will be formally appropriated (budgeted) for the various projects on an annual basis in accordance with the five-year plan.

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

INVESTMENT POLICIES

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May 19, 2026 Post City Council/Housing Authority/Successor Agency Agenda

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City Council’s “Investment Policy and Guidelines” (the “Investment Policy”) Policy 220-01 was first adopted on July 26, 1994 and last updated on February 11, 2025. The Investment Policy provides guidelines, rules, and strategies for managing the city’s public funds. Its primary goals are to ensure safety of principal, maintain liquidity for operational needs, and obtain a market rate of return. The investment practices and policies of the City of Chula Vista are based upon state law and prudent money management.

II. Purpose:

This “Investment Policy and Guidelines” (the “Investment Policy”) Policy is intended to provide guidelines for the prudent investment of the City of Chula Vista’s (the “City”) cash balances, and outline policies to assist in maximizing the efficiency of the City’s cash management system, while meeting the daily cash flow demands of the City.

III. Policy:

The investment practices and policies of the City of Chula Vista are based upon state law and prudent money management.

IV. Scope:

This Investment Policy applies to all financial assets of the City of Chula Vista, as indicated in 3.1 below. These funds are accounted for in the City’s Comprehensive Annual Financial Report.

IV.1 Funds:

The Director of Finance/Treasurer is responsible for investing the unexpended cash in the City Treasury for all funds, except for the employee’s retirement funds, which are administered separately, and those funds which are managed separately by trustees appointed under indenture agreements. The Director of Finance/Treasurer will strive to maintain the level of investment of this cash as close as possible to 100%. These funds are described in the City’s annual financial report and include:
● General Fund
● Special Revenue Funds
● Capital Project Funds
● Enterprise Funds
● Fiduciary Funds
● Any new fund created by the legislative body, unless specifically exempted This Investment Policy applies to all transactions involving the financial assets and related activity of the foregoing funds.

Bond proceeds shall be invested in the investments permitted by the applicable bond documents. If the bond documents are silent as to the permitted investments, the bond proceeds will be invested in the securities permitted by this Policy. Notwithstanding the other provisions of this Policy, the percentage limitations listed elsewhere in this Policy do not apply to bond proceeds.

V. Prudence:

The standard of prudence to be used by the Director of Finance/Treasurer shall be the “prudent investor standard”.

This shall be applied in the context of managing an overall portfolio. The “prudent investor standard” is applied to local agencies, pursuant to California Government Code Section 53600.3 which provides, in pertinent part:
“… all governing bodies of local agencies or persons authorized to make investment decisions on behalf of those local agencies investing public funds pursuant to this chapter are trustees and therefore fiduciaries subject to the prudent investor standard. When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a

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prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency…” V.I Personal Responsibility:

The Director of Finance/Treasurer, Assistant Director of Finance, Treasury Manager and Finance Manager as investment officers acting in accordance with written procedures and the Investment Policy and exercising due diligence, shall be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided deviations from expectations are reported to the City Council in a timely fashion and appropriate action is taken to control adverse developments.

VI. Objective:

Consistent with this aim, investments are made under the terms and conditions of California Government Code Section 53600, et seq. Criteria for selecting investments and the absolute order of priority are:

VI.1 Safety:

Safety of principal is the foremost objective of the investment program. Investments of the City of Chula Vista shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. To attain this objective, diversification is required in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio.

VI.2 Liquidity:

The City of Chula Vista’s investment portfolio will remain sufficiently liquid to enable the City to meet all operating requirements which might be reasonably anticipated and to maintain compliance with any indenture agreement, as applicable. Liquidity is essential to the safety of principal.

VI.3 Return on Investments:

The City of Chula Vista’s investment portfolio shall be designed with the objective of attaining a market-average rate of return throughout budgetary and economic cycles (market interest rates), within the City’s Investment Policy’s risk parameters and the City’s cash flow needs. See also Section 16.0.

VII. Delegation of Authority:

The City Council delegates responsibility for the investment program to the Director of Finance/Treasurer for a period of one year. Subject to review, the City Council may renew the delegation of authority each year. The Director of Finance/Treasurer shall be responsible for all transactions undertaken and shall establish a system of controls and written procedures to regulate the activities of subordinate officials. The responsibility for the day-to-day investment of City funds will be delegated to the Assistant Director of Finance or their designee. The Director of Finance/ Treasurer may delegate day-to-day investment decision making and execution authority to an investment advisor.

The advisor shall follow the Investment Policy and such other written instructions as are provided.

VIII. Ethics and Conflicts of Interest:

In addition to state and local statutes relating to conflicts of interest, all persons involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officers, including investment advisors, are required to file annual disclosure statements as required for “public officials who manage public investments” [as defined and required by the Political Reform Act and related regulations, including Government Code Sections 81000, et seq., and the rules, regulations and guidelines promulgated by California’s Fair Political Practices Commission (FPPC)].

IX. Authorized Financial Dealers and Institutions:

For any transactions executed by the City, the City’s Director of Finance/Treasurer will maintain a list of the financial institutions and brokers/dealers authorized to provide investment and depository services and will perform an annual review of their financial condition. The City will utilize Moody’s Securities or other such services to determine financially sound institutions with which to do business. The City shall annually send a copy of the current Investment Policy to all financial institutions and brokers/dealers approved to do business with the City.

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As far as possible, all money belonging to, or in the custody of, a local agency, including money paid to the City’s Director of Finance/Treasurer or other official to pay the principal, interest, or penalties of bonds, shall be deposited for safekeeping in state or national banks, savings associations, federal associations, credit unions, or federally insured industrial loan companies in this state selected by the City’s Director of Finance/Treasurer; or may be invested in the investments set forth in Section 9.0. To be eligible to receive local agency money, a bank, savings association, federal association, or federally insured industrial loan company shall have received an overall rating of not less than “satisfactory” in its most recent evaluation by the appropriate federal financial supervisory agency of its record of meeting the credit needs of California’s communities, including low- and moderate-income neighborhoods.

To provide for the optimum yield in the investment of City funds, the City’s investment procedures shall encourage competitive bidding on transactions. Any transactions not executed directly with the issuer shall be made with approved brokers/dealers. In order to be approved by the City, the broker/dealer must meet the following criteria: (i) the broker/dealer must be a “primary” dealer or regional broker/dealer that qualifies under Securities and Exchange Commission Rule 15C3-1 (Uniform Net Capital Rule); (ii) the broker/dealer must be experienced in institutional trading practices and familiar with the California Government Code as related to investments appropriate for the City; and (iii) all other applicable criteria, as may be established in the investment procedures. All brokers/dealers and financial institutions who desire to become qualified bidders for investment transactions must submit documents relative to eligibility including U4 form for the broker, proof of Financial Industry Regulatory Authority (FINRA) certification and a certification of having read and understood the City’s Investment Policy and agreeing to comply with the Investment Policy. The City’s Director of Finance/Treasurer shall determine if they are adequately capitalized (i.e., minimum capital requirements of $10,000,000 and five years of operation).

If the City has an investment advisor, the investment advisor may use its own list of authorized issuers and broker/ dealers to conduct transactions on behalf of the City.

X. Authorized & Suitable Investments:

The City is authorized by California Government Code Section 53600, et. seq., to invest in specific types of securities.

Where this section specifies a percentage limitation for a particular security type, that percentage is applicable only on the date of purchase. Credit criteria listed in this section refers to the credit rating at the time the security is purchased. If an investment’s credit rating falls below the minimum rating required at the time of purchase, the Director of Finance/Treasurer will perform a timely review and decide whether to sell or hold the investment.

Investments not specifically listed below are deemed inappropriate and prohibited:

A. BANKERS’ ACCEPTANCES. A maximum of 40% of the total portfolio may be invested in bankers’ acceptances.

The maximum maturity is 180 days. No more than 30% of the agency’s moneys may be invested in the bankers’ acceptances of any one commercial bank. See Government Code Section 53601(g).

B. NEGOTIABLE CERTIFICATES OF DEPOSIT. A maximum of 30% of the total portfolio may be invested in negotiable certificates of deposit (NCD’s). The maximum maturity of a NCD issue shall be 5 years. These are issued by commercial banks and thrift institutions against funds deposited for specified periods of time and earn specified or variable rates of interest. Negotiable certificates of deposit (NCD’s) differ from other certificates of deposit by their liquidity. NCD’s are traded actively in secondary markets. See Government Code Section 53601(i).

C. COMMERCIAL PAPER. A maximum of 40% of the total portfolio may be invested in commercial paper. No more than 10% of the City’s total investment assets may be invested in the commercial paper and the mediumterm notes of any single issuer. The maximum maturity is 397 days. Commercial paper of prime quality of the highest ranking or of the highest letter and number rating as provided for by a NRSRO. The entity that issues the commercial paper shall meet all of the following conditions in either paragraph (1) or paragraph (2):
1) The entity meets the following criteria:
a. Is organized and operating in the United States as a general corporation. b. Has total assets in excess of five hundred million dollars ($500,000,000). c. Has debt other than commercial paper, if any, that is rated in a rating category of “A” or higher, or the equivalent, by a NRSRO.
2) The entity meets the following criteria:
a. Is organized within the United States as a special purpose corporation, trust, or limited liability company.

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b. Has program wide credit enhancements including, but not limited to, over collateralization, letters of credit, or surety bond.
c. Has commercial paper that is rated in a rating category of “A-1” or higher, or the equivalent, by a NRSRO.

See Government Code Section 53601(h).

D. BONDS ISSUED BY THE CITY OR ANY LOCAL AGENCY WITHIN THE STATE OF CALIFORNIA. There is no limit on the percentage of the portfolio that can be invested in this category. See Government Code Section 53601(a) and 53601(e).

E. OBLIGATIONS OF THE UNITED STATES TREASURY. United States Treasury Notes, bonds, bills or certificates of indebtedness, or those for which the faith and credit of the United States are pledged for the payment of principal and interest. There is no limit on the percentage of the portfolio that can be invested in this category.

See Government Code Section 53601(b).

F. FEDERAL AGENCIES. Federal agency or United States government-sponsored enterprise obligations, participations, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government-sponsored enterprises. There is no limit on the percentage of the portfolio that can be invested in this category. See Government Code Section 53601(f).

G. REPURCHASE AGREEMENT, maximum term 1 year. Investments in repurchase agreements may be made, on any investment authorized in this section, when the term of the agreement does not exceed 1 year. A Master Repurchase Agreement must be signed with the bank or broker/dealer who is selling the securities to the City.

There is no limit on the percentage of the total portfolio that can be invested in this category. See Government Code Section 53601(j).

H. REVERSE-REPURCHASE AGREEMENTS (Requires Council approval for each transaction). Per Government Code Section 53601(j), reverse repurchase agreements or securities lending agreements may be utilized only when all of the following conditions are met:
a) The security to be sold on reverse repurchase agreement or securities lending agreement has been owned and fully paid for by the local agency for a minimum of 30 days prior to sale. b) The total of all reverse repurchase agreements and securities lending agreements on investments owned by the local agency does not exceed 20% of the base value of the total portfolio. c) The agreement does not exceed a term of 92 days, unless the agreement includes a written codicil guaranteeing a minimum earning or spread for the entire period between the sale of a security using a reverse repurchase agreement or securities lending agreement and the final maturity date of the same security. d) Funds obtained or funds within the pool of an equivalent amount to that obtained from selling a security to a counter party by way of a reverse repurchase agreement or securities lending agreement, shall not be used to purchase another security with a maturity longer than 92 days from the initial settlement date of the reverse repurchase agreement or securities lending agreement, unless the reverse repurchase agreement or securities lending agreement includes a written codicil guaranteeing a minimum earning or spread for the entire period between the sale of a security using a reverse repurchase agreement or securities lending agreement and the final maturity date of the same security.
e) Investments in reverse repurchase agreements, securities lending agreements, or similar investments in which the local agency sells securities prior to purchase with a simultaneous agreement to repurchase the security shall only be made with primary dealers of the Federal Reserve Bank of New York or with a nationally or state-chartered bank that has or has had a significant banking relationship with a local agency. f) For purposes of this policy, “significant banking relationship” means any of the following activities of a bank:
i. Involvement in the creation, sale, purchase, or retirement of a local agency’s bonds, warrants, notes, or other evidence of indebtedness.
ii. Financing of a local agency’s activities.
iii. Acceptance of a local agency’s securities or funds as deposits.

I. MEDIUM-TERM CORPORATE NOTES. A maximum of 30% of the total portfolio may be invested in medium-term corporate notes, with a maximum remaining maturity of five years or less. Notes eligible for investment shall be rated in a rating category of “A,” its equivalent or better by a NRSRO. See Government Code Section 53601(k). No more than 10% of the City’s total investment assets may be invested in the commercial paper and the mediumterm notes of any single issuer.

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J. NON-NEGOTIABLE CERTIFICATES OF DEPOSIT. The maximum maturity is 5 years. Certificates of deposit are required to be collateralized as specified under Government Code Section 53630 et seq. The City, at its discretion, may waive the collateralization requirements for any portion that is covered by Federal Deposit Insurance Corporation (FDIC) insurance. There is no limit on the percentage of the portfolio that can be invested in this category.

K. OBLIGATIONS OF THE STATE OF CALIFORNIA. Including bonds payable solely out of revenues from a revenue producing property owned, controlled or operated by the state, or by a department, board, agency or authority of the state. The maximum maturity is 5 years. There is no limit on the percentage of the portfolio that can be invested in this category. See Government Code Section 53601(d).

L. OBLIGATIONS OF THE OTHER 49 STATES. Including bonds payable solely out of revenues from a revenue producing property owned, controlled or operated by any of these states, or by a department, board, agency or authority of the state. The maximum maturity is 5 years. There is no limit on the percentage of the portfolio that can be invested in this category. See Government Code Section 53601(d).

M. MONEY MARKET FUNDS. A maximum of 20% of the total portfolio may be invested in money market funds. No more than 10% of the agency’s funds may be invested in shares of beneficial interest of any one mutual fund.

Local agencies may invest in “shares of beneficial interest” issued by diversified management companies which invest in the securities and obligations as authorized by California Government Code Section 53601, subdivisions (a) to (k), inclusive, and subdivisions (m) to (q), inclusive. They must have the highest rating from two NRSRO’s or have retained an investment advisor registered or exempt from registration with the Securities and Exchange Commission with not less than five years of experience managing money market mutual funds and with assets under management in excess of $500,000,000. The purchase price of the shares may not include commission.

See Government Code Section 53601(l).

N. San Diego County Treasurer’s Pooled Money Fund. Also known as the San Diego County Investment Pool, the pool is a local government money fund created to invest the assets of the County of San Diego and other public agencies located within the County. The three primary objectives of the County Pool are to safeguard principal; to meet liquidity needs of Pool participants; and to achieve an investment return on the funds within the guidelines of prudent risk management. Investment in the County Pool is highly liquid, and the City may invest with no portfolio percentage limit. See Government Code Section 27133.

O. THE LOCAL AGENCY INVESTMENT FUND (LAIF). LAIF is a special fund of the California State Treasury through which any local government may pool investments. The City may invest up to the maximum permitted by LAIF.

Investments in LAIF are highly liquid and may be converted to cash within 24 hours. See Government Code Section 16429.1.

P. SHARES OF BENEFICIAL INTEREST ISSUED BY A JOINT POWERS AUTHORITY (Local Government Investment Pools [LGIP]). Per Government Code Section 53601(p), there is no limit on the percentage of the portfolio that can be invested in this category. LGIP’s organized pursuant to Government Code Section 6509.7 that invests in the securities and obligations authorized in subdivisions (a) to (q) of California Government Code Section 53601, inclusive. Each share will represent an equal proportional interest in the underlying pool of securities owned by the joint powers authority. To be eligible under this section the joint powers authority issuing the shares will have retained an investment adviser that meets all of the following criteria:
● The adviser is registered or exempt from registration with the Securities and Exchange Commission. ● The adviser has not less than five years of experience investing in the securities and obligations authorized in subdivisions (a) to (q) Government Code Section 53601, inclusive. ● The adviser has assets under management in excess of five hundred million dollars ($500,000,000).

Q. ASSET BACKED SECURITIES (ABS). A maximum of 20% of the total portfolio may be invested in ABS. The maximum maturity is five years. Securities eligible for investment under this subdivision not issued or guaranteed by issuers identified in subdivision E and F, shall be rated in a rating category of “AA” or its equivalent or better by an NRSRO. ABS constitutes a mortgage pass-through security, collateralized mortgage obligation, mortgagebacked or other pay-through bond, equipment lease-backed certificate, consumer receivable pass-through certificate, or consumer receivable-backed bond. See Government Code Section 53601(o).

R. SUPRANATIONALS. A maximum of 30% of the portfolio may be invested in supranationals. The maximum maturity is five years. Securities eligible for purchase under this subdivision shall be United States dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed by the International Bank for

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Reconstruction and Development, International Finance Corporation, or Inter-American Development Bank that are eligible for purchase and sale within the United States. Investments under this subdivision shall be rated in a rating category of “AA,” its equivalent or better by an NRSRO. See Government Code Section 53601(q).

S. PLACEMENT SERVICE DEPOSITS. A maximum of 30% of the total portfolio may be invested in placement service deposits. The maximum maturity is 5 years. Deposits placed through a deposit placement service shall meet the requirements under Government Code Section 53601.8 and 53635.8. The full amount of the principal and the interest that may be accrued during the maximum term of each certificate of deposit shall at all times be insured by federal deposit insurance.

T. COLLATERALIZED BANK DEPOSITS. Notes, bonds, or other obligations that are at all times secured by a valid first priority security interest in securities of the types listed by California Government Code Section 53651 as eligible securities for the purpose of securing local agency deposits having a market value at least equal to that required by California Government Code Section 53652 for the purpose of securing local agency deposits. The securities serving as collateral shall be placed by delivery or book entry into the custody of a trust company or the trust department of a bank that is not affiliated with the issuer of the secured obligation. The maximum maturity is 5 years. There is no limit on the percentage of the portfolio that can be invested in this category. See Government Code Section 53601(n) and 53630 et seq.

X.1 Investment Pools:

The City’s Director of Finance/Treasurer or designee shall be required to investigate all local government investment pools and money market mutual funds prior to investing and performing at least a quarterly review thereafter while the City is invested in the pool or the money market fund. LAIF is authorized under provisions in Section 16429.1 of the California Government Code as an allowable investment for local agencies even though some of the individual investments of the pool are not allowed as a direct investment by a local agency.

XI. Portfolio Adjustments:

Should any investment listed in section 9.0 exceed a percentage-of-portfolio limitation due to an incident such as fluctuation in portfolio size, the affected securities may be held to maturity to avoid losses. When no loss is indicated, the Director of Finance/Treasurer shall consider reconstructing the portfolio basing his or her decision on the expected length of time the portfolio will be unbalanced. If this occurs, the City Council shall be notified.

XII. Collateralization:

Under provisions of the California Government Code, California banks, and savings and loan associations are required to secure the City’s deposits by pledging letters of credit issued by the Federal Home Loan Bank of San Francisco with a value of 105% of the principal and accrued interest, government securities with a value of 110% of principal and accrued interest or first trust deed mortgage notes having a value of 150% of the City’s total deposits. Collateral will be handled as required by the California Government Code. The Director of Finance/Treasurer, at his or her discretion, may waive the collateral requirement for deposits that are fully insured up to $250,000 by the Federal Deposit Insurance Corporation.

The market value of securities that underlay a repurchase agreement shall be valued at 102% or greater of the funds borrowed against those securities and the value shall be adjusted no less than quarterly. Since the market value of the underlying securities is subject to daily market fluctuations, the investments in repurchase agreements shall be in compliance if the value of the underlying securities is brought back up to 102% no later than the next business day.

Collateral will always be held by an independent third party. A clearly marked evidence of ownership (safekeeping receipt) must be supplied to the City and retained. The right of collateral substitution is granted.

XIII. Safekeeping and Custody:

All City investments shall identify the City of Chula Vista as the registered owner, and all interest and principal payments and withdrawals shall indicate the City of Chula Vista as the payee. All securities shall be safe kept with the City itself or with a qualified financial institution, contracted by the City as a third party. All agreements and statements will be subject to review annually by external auditors in conjunction with their audit. In the event that the City has a financial institution hold the securities, a separate custodial agreement shall be required. All deliverable securities shall be acquired by the safekeeping institution on a “Delivery-Vs-Payment” (DVP) basis. For Repurchase Agreements, the purchase may be delivered by book entry, physical delivery or by third-party custodial agreement

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consistent with the Government Code. The transfer of securities to the counter party bank’s customer book entry account may be used for book entry delivery.

XIV. Diversification:

The City’s investment portfolio will be diversified to avoid incurring unreasonable and avoidable risks associated with concentrating investments in specific security types, maturity segment, or in individual financial institutions.

No more than 5% of the investment portfolio shall be in securities of any one issuer except for U.S. Treasuries, U.S.

Government Agency issues, and investment pools such as LAIF, the San Diego County Pool, money market funds, Joint Power Authorities (JPA’s), and local government investment pools (LGIP’s).

A. Credit risk, defined as the risk of loss due to failure of the insurer of a security, shall be mitigated by investing in those securities with an “A” or above rating and approved in the Investment Policy and by diversifying the investment portfolio so that the failure of any one issuer would not unduly harm the City’s cash flow.

B. Market risk, defined as the risk of market value fluctuations due to overall changes in the general level of interest rates, shall be mitigated by implementing a long-term investment strategy. It is explicitly recognized herein, however, that in a diversified portfolio, occasional measured losses are inevitable and must be considered within the context of overall investment return. The City’s investment portfolio will remain sufficiently liquid to enable the City to meet all operating requirements which might be reasonably anticipated.

XV. Maximum Maturities:

To the extent possible, the City will attempt to match its investments with anticipated cash flow requirements.

The City will not directly invest in securities maturing more than five (5) years from the settlement date, unless the legislative body has granted express authority to make that investment either specifically, or as a part of an investment program approved by the City Council at least three (3) months prior to the investment.

XVI. Internal Control:

The Director of Finance/Treasurer shall establish a system of internal controls designed to prevent loss of public funds due to fraud, employee error, or misrepresentation by third parties. No investment personnel, including an investment advisor, may engage in an investment transaction except as provided for under the terms of this Investment Policy and the procedure established by the Director of Finance/Treasurer.

The external auditors shall annually review the investments with respect to the Investment Policy. This review will provide internal control by assuring compliance with policies and procedures for the investments that are selected for testing. Additionally, account reconciliation and verification of general ledger balances relating to the purchasing or maturing of investments and allocation of investments to fund balances shall be performed by the Finance Department and approved by the Director of Finance/Treasurer. To provide further protection of City funds, written procedures prohibit the wiring of any City funds without the authorization of at least two of the following six designated City staff:

1. Director of Finance/Treasurer

2. Assistant Director of Finance

3. Treasury Manager

4. Finance Manager

5. Revenue Manager

6. Budget and Analysis Manager
XVII. Performance Standards:

The investment portfolio shall be managed to attain a market-average rate of return throughout budgetary and economic cycles, taking into account the City’s investment risk constraints and cash flow. Investment return becomes a consideration only after the basic requirements of investment safety and liquidity have been met. In evaluating the performance of the City’s portfolio in complying with this policy, the City shall establish an appropriate performance benchmark and compare the return of its portfolio to the return of the benchmark.

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The Director of Finance/Treasurer shall submit a quarterly investment report to the City Council and City Manager within 45 days following the end of each quarter. This report will include the following elements:
● Type of investment
● Institutional issuer
● Purchase date
● Date of maturity
● Amount of deposit or cost of the investment
● Face value of the investment
● Current market value of securities and source of valuation ● Rate of interest
● Interest earnings
● Statement relating the report to its compliance with the Statement of Investment Policy or the manner in which the portfolio is not in compliance
● Statement on availability of funds to meet the next six month’s obligations ● Monthly and year-to-date budget amounts for interest income ● Percentage of portfolio by investment type
● Days to maturity for all investments
● Comparative report on interest yields
● Monthly transactions
● Compare portfolio total return to market benchmark total return In addition, a commentary on capital markets and economic conditions may be included with the report.

XIX. Investment Policy Review and Adoption:

This Investment Policy shall be reviewed at least annually by the Director of Finance/Treasurer to ensure its consistency with the overall objective of preservation of principal, liquidity, and return, and its relevance to current law and financial and economic trends. Each fiscal year, the Finance Director shall provide a copy of the City’s current Investment Policy and Guidelines to the City Council. By virtue of a resolution of the City Council of the City of Chula Vista, the Council shall acknowledge the receipt of the Policy for the respective fiscal year.

Council Policy 220-01, Last updated February 10, 2026 via Council Resolution 2026-029

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CITYWIDE RESERVE
POLICY – FISCAL

HEALTH PLAN

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Citywide Reserve Policy – Fiscal Health Plan
The City Council amended the General Fund Reserves – Fiscal Health Plan policy on May 28, 2024 to consolidate various reserve policies into a single policy, under Citywide Reserve Policy – Fiscal Health Plan (Resolution 2024- 112). On May 20, 2025, City Council amended the General Fund Reserves – Fiscal Health Plan policy with minor changes to improve the overall clarity of the policy (Resolution 2025-079).

Background:

Public entities accumulate and maintain adequate reserves to help ensure both financial stability and the ability to provide core services during difficult times. Sufficient reserves create financial stability resulting in increased credit quality and allow the public entity to better weather downturns in the economy and the impacts of negative events, both major and minor. The establishment of prudent financial reserves is important to ensure the long-term fiscal health of the City.

The Government Finance Officers Association (GFOA), an international organization that promotes the professional financial management of governments for the public interest, recommends that governments formally adopt reserve policies that govern the amount of resources to be held in reserve and conditions under which reserves can be used.

GFOA recognizes that each government’s situation is unique, and the reserve policies should be developed based upon its own specific circumstances.

Purpose:

The purpose of this policy is to establish a citywide reserve policy that:
■ Establishes reserves, reserve levels, and methodology for calculating reserves for the General Fund and other funds
■ Defines requirements to use reserves and the process to fund and replenish the reserve when utilized Policy:

General Fund Operating Reserve Policy
The City’s General Fund is the primary operating fund of the City and source of funding for core services such as police, fire, public works, and recreation. The General Fund is used to account for the general operations of the City.

It is used to account for all financial resources, except those required to be accounted for in another fund.

The General Fund Reserve policy is established to ensure that the City’s finances are managed in a manner which will (1) continue to provide for the delivery of quality services, (2) maintain and enhance service delivery as the community grows in accordance with the General Plan, (3) minimize or eliminate the need to raise taxes and fees because of temporary revenue shortfalls, and (4) establish the reserves necessary to meet known and unknown future obligations and ability to respond to unexpected opportunities.

Fiscal stability is an important factor in operating a City. Establishing certain financial reserves protects the City against unexpected interruptions in revenues, vulnerability to Federal or State actions, adverse economic conditions, unpredictable one-time costs, and exposure to natural disasters and emergencies.

There are additional benefits to establishing a minimum General Fund reserve. Credit rating agencies carefully monitor levels of reserves in a government’s General Fund to evaluate a government’s continued creditworthiness.

A higher credit rating results in savings to the taxpayer when the City issues debt or participates in short- term borrowing. Finally, reserve levels are a crucial consideration in long- term financial planning.

GFOA recommends maintaining a minimum reserves in the General Fund of no less than 5% to 15% of general fund operating revenues, or no less than one to two months of regular general fund operating expenditures. A government’s particular situation may require reserve levels in the general fund significantly in excess of these recommended minimum levels. Cities with higher reserve levels are better positioned to protect public services

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during economic downturns. GFOA recommends that when establishing a policy governing the level of reserves in the general fund, a government should consider a variety of factors, including:
■ The predictability of its revenues and the volatility of its expenditures (i.e., higher levels of reserves may be needed if significant revenue sources are subject to unpredictable fluctuations or if operating expenditures are highly volatile).
■ The availability of resources in other funds as well as the potential drain upon general fund resources from other funds (i.e., the availability of resources in other funds may reduce the amount of reserves needed in the general fund, just as deficits in other funds may require that a higher level of reserves be maintained in the general fund). ■ Liquidity (i.e., a disparity between when financial resources become available to make payments and the average maturity of related liabilities may require that a higher level of resources be maintained). ■ Designations (i.e., governments may wish to maintain higher levels of reserves to compensate for any portion of fund balance already designated for a specific purpose).

This policy establishes three (3) distinct General Fund Reserves:

1. General Fund Operating Reserve – minimum 15%

2. Economic Contingency Reserve – minimum 5%

3. Catastrophic Event Reserve – minimum 3%
The total recommended minimum reserve level for the three categories combined is 23%.

General Fund Operating Reserve
The General Fund Operating Reserve represents unrestricted resources available for appropriations by the City Council to address extraordinary needs of an emergency nature.

The City shall maintain General Fund Operating Reserve levels of no less than 15% of the annual operating expenditure budget. This level of reserves represents approximately 1.8 months of General Fund operating expenditures. The reserves may be used to provide temporary financing for unanticipated extraordinary needs of an emergency nature, such as major storm drain repairs, litigation or settlement costs or an unexpected liability created by Federal or State legislative action.

Authorized use (mid-year appropriations) of the General Fund Operating Reserve will require approval by four/ fifths (4/5) vote of the City Council.

Economic Contingency Reserve
The Economic Contingency Reserve represents funds available for appropriation by the City Council to mitigate service impacts during a significant downturn in the economy which impacts City revenues such as sales tax, property tax, and transient occupancy tax.

The City shall maintain General Fund Economic Contingency Reserve levels of no less than 5% of the annual operating expenditure budget to provide for unexpected financial impacts related to a significant economic slowdown.

Funds may be appropriated from the Economic Contingency Reserves only after the City Manager and the Finance Director have prepared an analysis providing sufficient evidence that the remaining reserves are adequate to offset potential downturns in revenue sources and provide sufficient cash balance for the daily financial needs of the City for the remainder of the fiscal year. Once the analysis has been presented to the City Council, action to appropriate from the reserves will require a declaration that a fiscal emergency or extraordinary need exists and approval by four/ fifths (4/5) vote of the City Council.

Catastrophic Event Reserve
The Catastrophic Event Reserve represents funds available for appropriation by the City Council to fund unanticipated expenses related to a major natural disaster in the City.

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The City shall maintain a General Fund Catastrophic Event Reserve level of no less than 3% of the annual operating expenditure budget to fund unanticipated expenses related to an “ emergency” as defined in the City of Chula Vista Municipal Code, Chapter 2.14, Section 2.14.020. These funds are associated with the City’s Emergency Organization Department and Disaster Council. In the event that the City Council proclaims a local emergency, the Catastrophic Event Reserve can be utilized to fund response and recovery costs until reimbursements from federal and/or state agencies can be recovered.

Authorized use of the Catastrophic Event Reserve will require a Proclamation of a Local Emergency by the City Council or Director of Emergency Services. In addition, authorized use (mid-year appropriations) of the Catastrophic Event Reserves will require approval by four/ fifths (4/5) vote of the City Council.

Calculation of General Fund Reserves
The General Fund Reserve levels will be calculated using the prior year’s Adopted General Fund budgeted operating expenditures including transfers out related to debt service payments and reoccurring operating obligations. The General Fund Reserve levels will be calculated at the close of each fiscal year. The Finance Department shall provide a comprehensive reserve fund status report annually to the City Council along with the Annual Comprehensive Financial Report. Reserve levels will be evaluated annually in conjunction with the development of the City’s LongTerm Financial Plan and annual operating budget. There is no maximum reserve level as any additional reserves would provide a greater level of fiscal security.

Pension, Bond Call, and OPEB Reserve Fund Policy
The City provides its permanent employees with a defined benefit pension through the California Public Employees’ Retirement System (CalPERS). The City, like most CalPERS participating agencies, continues to see significant increases in pension costs due to current and retired employees living longer, lower than anticipated investment returns by CalPERS, and CalPERS policies. In response to continued increases in pension cost, the City issued $350 million of Pension Obligation Bonds (POB) in February 2021 to refinance & restructure its CalPERS Unfunded Actuarial Liability (UAL). At the time of issuance. the POB resulted in the conversion of a 7.0% UAL interest debt with CalPERS to 2.54% interest debt on the POB.

The City utilized the restructuring to achieve several objectives including:
■ Developing a more manageable repayment schedule for this large pension liability will enhance budget predictability and enhance City’s ability to maintain service levels. ■ Prioritizing projected savings towards reserves to mitigate future impacts from pension increases.

At the time of issuance, the City’s POBs were projected to result in over $175 million of interest rate savings. Despite these significant savings and best efforts to manage pension costs, the City continues to see increases in pension costs, specifically in the UAL, resulting in higher contributions to CalPERS and burden on the General Fund, the City’s primary operating fund. As of June 30, 2022, the total Miscellaneous plan UAL was $ 44 million and the total Safety plan UAL was $41 million.

The City also provides certain Other Post-Employment Benefits (OPEB) in the form of subsidized health care rates for tier 1 retirees. The City budgets the implied subsidy amounts on an annual basis. As of June 30, 2024, the total OPEB liability for the City is $23.5 million.

The Pension Reserve Fund, Bond Call Fund, and OPEB Reserve Fund are established to ensure the City has adequate reserves to fund future pension and OPEB liabilities.

This policy establishes three (3) distinct reserves:

1. Pension Reserve Fund – minimum 15%

2. Bond Call Fund

3. OPEB Reserve Fund

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Pension Reserve Fund
The Pension Reserve Funds represent restricted fund balance and are established in the form of an irrevocable Section 115 Trust (Trust). Pension Reserve Fund funds are deposited in a Trust, and in accordance with IRS regulations, may only be withdrawn and used for the following purposes: (1) City’s annual UAL payment to CalPERS, (2) City’s annual normal cost payment to CalPERS, (3) reimbursement to the City for prior-year and current- year payments to CalPERS, and (4) Additional Discretionary Payments to CalPERS.

The City shall maintain a Pension Reserve Fund level of no less than 15% of the prior year’s Adopted General Fund budgeted operating expenditures to fund allowable pension costs.

Authorized use (mid-year appropriations) of the Pension Reserve Fund will require approval by four/fifths (4/5) vote of the City Council.

Bond Call Fund and OPEB Reserve Fund
The Bond Call Fund represents funds available for appropriation by the City Council to be used to pay any outstanding debt prior to maturity that results in net annual savings. These funds will allow the City to accumulate funds to eliminate debt early. For example, beginning in June 2031, the POBs are eligible to be called, saving on interest costs and reducing future POB debt service payments. Authorized use ( mid- year appropriations) of Bond Call Fund will require approval by four/fifths (4/5) vote of the City Council.

OPEB Reserve Funds represent funds available for appropriation by the City Council to provide funding for the City’s outstanding OPEB liability. OPEB Reserve Fund will be funded up to 75% of the outstanding OPEB liability in the most recent annual actuarial valuation, to ensure there are adequate reserves to fund this liability in future years.

Authorized use (mid- year appropriations) of OPEB Reserve Funds will require approval by four/fifths (4/5) vote of the City Council.

Calculation of Pension, Bond Call, and OPEB Reserve Fund Reserves The Pension Reserve Fund level will be calculated using the prior year’s Adopted General Fund budgeted operating expenditures including transfers out related to debt service payments and reoccurring operating obligations. The OPEB Reserve maximum will be calculated using the most recent actuarial valuation. The Pension, Bond Call, and OPEB Reserve Fund levels will be calculated at the close of each fiscal year. The Finance Department shall provide a comprehensive reserve fund status report, including five-year reserve fund balance projections, annually to the City Council along with the Annual Comprehensive Financial Report. Reserve levels will be evaluated annually in conjunction with the development of the City’s Long- Term Financial Plan and annual operating budget to ensure minimum reserve levels are maintained. There is no maximum reserve level for the Pension, Bond Call, and OPEB Reserve Fund as any additional reserves would provide a greater level of fiscal security.

Funding the General Fund, Pension, Bond Call Fund, and OPEB Reserve Fund1 General Fund Reserves, Bond Call Fund, and OPEB Reserve Fund will be funded through Surplus Funds.

Surplus Funds available after closing the General Fund shall be allocated as follows:

1. Maintain minimum reserve levels for all three General Fund Reserves, in the following order: Operating Reserve, Economic Contingency Reserve, and Catastrophic Event Reserve

2. 75% of all remaining Surplus Funds will be deposited to the Bond Call Fund

3. 25% of all remaining Surplus Funds will be deposited to the OPEB Reserve Fund. Once 75% funding of outstanding OPEB liability is achieved, all remaining Surplus Funds will be deposited into the Bond Call Fund.

4. Should the OPEB Reserve Fund and Bond Call Fund be fully funded then any Surplus Funds will be added to the General Fund Operating Reserve.

Surplus Funds will be calculated at the close of each fiscal year and represent excess fund balance that is not otherwise designated and is available for appropriation. Special consideration shall be made by the City Manager 1 This is the calculation through fiscal year 2031. After fiscal year 2030-31, the Pension Reserve Fund will be included in the allocation hierarchy after the Operating Reserve and before the Economic Contingency ReserveGeneral Fund Reserves

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and Finance Director each fiscal year when determining Surplus Funds to ensure any General Fund supported funds such as Workers Compensation and Public Liability Funds maintain adequate fund balances.

With the issuance of POBs, the City shall budget a minimum of 75% of the net annual savings (POB Net Savings).

Net POB Savings represent 75% of the difference between the required CalPERS UAL payments1 compared to the annual debt service payment for the POB.

Pension Reserve Fund, Bond Call Fund, and OPEB Reserve Fund will be funded through POB Net Savings for the ten-year period after bond issuance. (fiscal year 2021-22 through fiscal year 2030-31).

For fiscal year 2022-23 through fiscal year 2030-31, the POB Net Savings will be allocated as follows:

1. City’s annual UAL payment to CalPERS

2. Maintain the Pension Reserve Fund reserve level of 15%

3. With the recommendation of the Finance Director and concurrence of the City Manager, an Additional Discretionary Payment (ADP) to reach a pension funding level of up to 95% for each plan

4. 75% of all remaining POB Net Savings will be deposited to the Bond Call Fund

5. 25% of all remaining POB Net Savings will be deposited to the OPEB Reserve Fund. Once 75% funding of outstanding OPEB liability is achieved, all remaining POB Net Savings will be deposited into the Bond Call Fund.

Additional Discretionary Payment (ADP) represents additional payments to CalPERS which would serve to reduce the City’s UAL resulting in ongoing savings in pension costs and reduction in future required contributions. CalPERS allows participating agencies to make ADP at any time and in any amount.

In the event that any reserve is used, the City Manager and Finance Director will develop a plan to replenish the reserves. The plan will be included in the adoption of the City’s annual operating budget and Long-Term Financial Plan.

Below is a graphical representation of the funding of the General Fund, Pension, Bond Call Fund, and OPEB Reserve Fund for the POB Net Savings and Surplus Funds2:
1 As determined by the June 30, 2019 CalPERS Actuarial Valuation Report 2 Pension Reserve Fund added will be included in the allocation hierarchy after General Fund Reserves after fiscal year 2030-31 and the end of the Net POB Savings.

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Sewer Service Revenue Fund Reserve Policy
The City’ s Sewer Enterprise Funds account for specific services funded directly by fees and charges users of the City’ s sewer system. These funds are intended to be self-supporting as well as restricted and cannot be used for other City services. They account for revenues and expenses related to the City’ s sewer programs, including maintenance and expansion of the City’ s conveyance system and payment of San Diego Metro wastewater treatment costs.

The Sewer Service Revenue Fund accounts for revenue collected from monthly sewer service charges for all properties that are connected to the City’ s sewer system. These funds can only be used for sewer related operations and maintenance. The primary use of these funds is payment for the City’ s annual San Diego Metropolitan Sewer Capacity and to fund maintenance and operational costs associated with the sewer collection system.

The GFOA recommends enterprise funds maintain minimum reserve balances. A government’ s particular situation may require levels of reserves significantly in excess of their recommended minimum levels. Cities with higher reserve levels are better positioned to protect public services during economic downturns.

GFOA recommends that in establishing a policy governing the level of reserves or working capital in enterprise funds, a government should consider a variety of factors, including but not limited to the following:
■ The predictability of its revenues and the volatility of its expenditures ( i.e. higher levels of reserves may be needed if significant revenue sources are subject to unpredictable fluctuations or if operating expenditures are highly volatile).
■ Liquidity ( i.e. a disparity between when financial resources actually become available to make payments and the average maturity of related liabilities may require that a higher level of resources be maintained). ■ Designations ( i.e. governments may wish to maintain higher levels of reserves to compensate for any portion of available fund balance already designated for a specific purpose).

This policy establishes four (4) distinct Sewer Service Revenue Fund Reserves:

POB Net Savings

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1. Working Capital and Rate Stabilization Reserve

2. Emergency Reserve

3. Vehicle Replacement Reserve
Working Capital and Rate Stabilization Reserve
Working Capital and Rate Stabilization reserves in the Sewer Service Revenue Fund will be restricted to maintaining and operating the wastewater collection system and paying treatment charges to City of San Diego Metropolitan Wastewater (“ Metro”). The reserve will be funded from revenues accumulated in the Sewer Service Revenue Fund.

It is intended to accommodate any natural variability in revenues and expenditures, including potential disruptions of cash flows due to varied billing methodology, short-term fluctuations and annual cycles. The reserve will also assist in addressing shortfalls which may occur due to unanticipated cost increases in labor or energy and other consumption based goods and services, such as wastewater treatment services provided by Metro. The reserves represent unrestricted resources available for appropriation by the City Council addressing unforeseen needs for sewer services.

The Working Capital and Rate Stabilization Reserves will assist the City in addressing the following items:
■ Rate Stabilization – the reserves will allow the City the flexibility to “smooth” rates and phase increases in over multiple years, which is prudent given the potential variability in the City’s payments to Metro. ■ Revenue Collection Fluctuations - the reserves will be used to protect the City from natural fluctuations in revenue and expenditure cycles which is prudent given that the City bills customers at different points in time but incurs expenses continuously throughout the year.
■ Rates of delinquencies – delays in collection of outstanding revenues. ■ Payroll cycles – the timing of a fixed cash requirement for payroll, as related to the timing of revenue cycles. ■ Unanticipated expenses - expenses whose characteristics make accurate estimation difficult, such as increases in wastewater treatment services provided by the City of San Diego, energy costs, labor benefits and other consumption based goods and services.

The City shall maintain a Sewer Revenue reserve equivalent to 90 days of operating expenditures and a Rate Stabilization reserve equivalent to 90 days of operating expenditures for a minimum combined total of 180 days and a maximum reserve balance of 125% of the minimum balance.

If funds are appropriated from the Sewer Revenue Working Capital and Rate Stabilization Reserves, the funds should be replenished in the budget process during subsequent fiscal years to the minimum reserve balance. If the magnitude of the event caused the Sewer Revenue Working Capital and a Stabilization Reserves to be less than 30 days of the operating and maintenance budget, the Finance Director shall provide the City Council with a plan to incrementally replenish the reserves to the 180 days minimum reserve balance.

Emergency Reserve
The Sewer Service Revenue Fund Emergency Reserve is necessary to secure funding for insurance deductibles, unforeseen liabilities/ litigation and settlement costs related to the City’ s wastewater system.

The City shall maintain a minimum Sewer Service Revenue Fund Emergency Reserve target level of 5% of the operating and maintenance budget and a maximum reserve balance of 125% of the minimum balance. If funds are appropriated from the Sewer Revenue Emergency Reserves due to unanticipated needs, the Finance Director shall provide the City Council with a plan to incrementally replenish the reserves to the minimum reserve balance.

Vehicle Replacement Reserve
The Sewer Service Revenue Fund Vehicle Replacement Reserves represents monies set aside to fund the replacement of aging vehicles. The allocation is funded from revenues accumulated in the Sewer Service Revenue Fund.

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The City shall maintain a minimum Sewer Service Fund Vehicle Replacement Reserve target of 2% of the operating and maintenance budget. This reserve will ensure that vehicles utilized for sewer operations are replaced as scheduled and available to deploy as needed.

To achieve a minimum impact to cost of services and rates, funds will be included in the proposed budget on an annual basis as identified in the City’s Vehicle Replacement schedule. The cost of replacing all the vehicles will be averaged over the lifespan of the existing fleet. This will generate a more normalized cost of services by evenly distributing revenue requirements on a year-to-year basis offsetting temporary cash flow deficiencies and avoid significant increases in rates charges to customers in the years the replacement cost are incurred.

Measure A Fund Reserve Policy
On June 15, 2018, Chula Vista voters approved Measure A Sales and Use Tax, a one-half (½) cent Public Safety General Transactions and Use Tax ( Sales Tax) in the City of Chula Vista. The Measure A Fund Reserve Policy is established to avoid any impacts to the General Fund due to temporary sales tax revenue shortfalls, and to establish the reserves necessary to meet known and unknown future obligations for the City’ s Police and Fire Departments.

This policy establishes a Measure A Fund Economic Contingency Reserve.

Measure A Fund Economic Contingency Reserve
The City shall maintain a Measure A Fund Economic Contingency Reserve levels of no less than 60 days approximately 16% of the annual operating budget) of operations to provide for unexpected financial impacts related to a significant economic slowdown. If funds are appropriated (spent) from the operating reserves due to unanticipated needs, the funds should be replenished by that department in the budget process during the subsequent fiscal year to maintain the minimum reserve balance. If the magnitude of the event caused the Measure A Fund Economic Contingency Reserve to be deeply reduced, the City Manager and Finance Director shall provide the City Council with a plan to incrementally replenish the reserves to the minimum level.

Authorized use (mid-year appropriations) of the Measure A Economic Contingency Reserve will require approval by a four/fifths ( 4/5) vote of the City Council.

Calculation of Measure A Fund Economic Contingency Reserves The Measure A Fund Economic Contingency Reserve levels will be calculated using the prior year’ s Adopted Measure A Fund budgeted operating expenditures. The reserve level is defined as the number of days of operation in its normal course of business and shall be calculated based on the annual operating budget for the fiscal year, less any budgeted debt service. Reserves will be evaluated annually in conjunction with the development of the Annual Budget process. There is no maximum reserve level as any reserves above the required minimum would provide a greater level of fiscal security in the case of an unexpected economic slowdown. Any reserves above the required minimum could also be used to support public safety, consistent with the Measure A Public Safety Expenditure Plan through the application of Measure A sales tax revenues that will ensure the best return on investment in terms of staffing improvements for the improved deployment of resources and include the used of these non- recurring funds for one- time essential public safety purchases ( i.e., capital, consulting, software, etc.) Ambulance Transport System Enterprise Fund Reserve Policy On May 12, 2020, City Council approved Chula Vista Council Resolution No. 2020-102 directing the Fire Department to provide exclusive Emergency Medical Ambulance Transport Services (ATS) within the City of Chula Vista, the City of Imperial Beach, and the Bonita Sunnyside Fire Protection district. In the resolution were revenue projections that included both a base rate and ancillary fees multiplied by the volume of transports to reach projected FY2022 revenues. The resolution adopted a rate of $2,800 as the “Base Cost of Service”. In addition, Resolution No. 2020- 103 authorized a purchase agreement with Republic EVS for purchase of 13 ambulances; Resolution No. 2020-104 authorized a purchase agreement with Stryker Medical for gurney systems; Resolution No. 2020- 105 authorized a sole source purchase agreement with Zoll Medical Corporation for cardiac monitors and auto pulse systems; and Resolution No. 2020-106 authorized a sole source purchase agreement with Motorola Solutions. These resolutions resulted in loan agreements in the amount of $ 4,493,100 with Banc of America Public Capital Corp, and an interfund

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loan in the amount of $4,881,710 from the Measure A available fund balance. These loans are being utilized to provide funding for all capital purchases and start- up costs associated with the Ambulance Transport Program.

The interfund loan from Measure A was agreed to be repaid within the first five (5) full years of operation of the ATS program at an interest rate equal to the City’s pooled investment rate of return, which was approximately 2.2% at the time the interfund loan was approved by City Council. The loan from Banc of America Public Capital Corp is repaid in semiannual payments with an annual interest rate of 1.00%.

This policy establishes a formal ATS Enterprise Fund Reserve Policy. The fund reserve policy is to provide guidance to City Council and staff in making financial decisions and aid in ensuring fiscal responsibility of the ATS Enterprise Fund. This policy establishes reserves that will position the Transport program to be able to weather significant economic downturns and more effectively manage uncertainties. Sufficient reserves create the financial stability necessary to meet debt obligations of the ATS Enterprise Fund, reduce the risk of impacting the General Fund, and support continuous provision of emergency services to our residents.

This policy establishes four (4) distinct ATS Enterprise Fund Reserves:

1. Debt Obligation Reserve – Minimum 1-year current debt obligation

2. Operating Reserve – Minimum 180 days operating expenses

3. Capital Replacement Reserve - Minimum $ 4 million in capital replacement reserve

4. Liability Insurance Reserve - Minimum $1 million liability insurance reserve Debt Obligation Reserve
The ATS Enterprise Fund will maintain a fund balance reserve equal to one fiscal year’ s debt obligation. This reserve is to ensure debt obligations are met to keep the City in good credit standing. In fiscal years with no current debt obligations, the debt obligation reserve will be used to bring other reserve balances to their stated policy levels. If all reserves have achieved minimum levels and no debt obligations exist, this reserve will be no longer be required and any funds will be release for other use at the discretion of the Fire Department.

If funds are appropriated (spent) from the Debt Obligation Reserve due to unanticipated needs, the funds should be replenished in the budget process during the subsequent fiscal year to maintain the minimum reserve balance. If the magnitude of the event caused the Debt Obligation Reserve to be deeply reduced, the City Manager, Fire Chief and Finance Director shall provide the City Council with a plan to incrementally replenish the reserve to the minimum one- year debt obligation level. The provided plan will align with the budget process or quarterly monitoring report, whichever occurs first.

Operating Reserve
An Operating Reserve represents unrestricted resources available for appropriations by City Council to address extraordinary needs of an emergency nature. The ATS Enterprise Fund will maintain an Operating Reserve of no less than 180 days of operating expenses. This will be calculated using the following fiscal year’ s adopted expense budget ( excluding debt service and transfers-out), with the maximum reserve amount of twelve months of operating expenses. The Fire Department reserves the right to maintain reserve balances at their discretion within the minimum and maximum thresholds of 180 days and up to twelve months of operating expenses.

If funds are appropriated (spent) from the Operating Reserve due to unanticipated needs, the funds should be replenished in the budget process during the subsequent fiscal year to maintain the minimum reserve balance. If the magnitude of the event caused the Operating Reserve to be deeply reduced, the City Manager, Fire Chief and Finance Director shall provide the City Council with a plan to replenish the reserves to the minimum operating balance.

Capital Reserve
The ATS Enterprise Fund will maintain four million dollars in reserves specified for various capital equipment replacement, as needed. This reserve is to ensure funds are available for various capital purchase needs as they arise. This reserve is also being created to provide relief from the need to obtain debt- based funding for capital or equipment needs. The Fire Department will reassess the need for capital reserve needs every three (3) years and

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incorporate necessary adjustments into the budget process to ensure reserve goals are met in a manner that are balanced with other budgetary priorities.

If funds are appropriated from the Capital Reserve due to anticipated or unanticipated needs, the funds should be replenished in the budget process during the subsequent fiscal year to maintain the minimum reserve balance.

If the magnitude of the event caused the Capital Reserve to be deeply reduced, the City Manager, Fire Chief and Finance Director shall provide the City Council with a plan to replenishment the reserves to the minimum balance.

The provided plan will align with the budget process or quarterly monitoring report, whichever occurs first.

Liability Insurance Reserves
The ATS Enterprise Fund will maintain one million dollars in reserves specified for meeting liability insurance needs as they arise. This reserve is to ensure claims can be addressed and fulfilled as they arise. The Fire Department will reassess the need for liability insurance reserve needs every three ( 3) years and incorporate necessary adjustments into the budget process to ensure reserve goals are met in a manner that are balanced with other budgetary priorities.

If funds are appropriated from the Liability Insurance Reserve due to anticipated or unanticipated needs, the funds should be replenished in the budget process during the subsequent fiscal year to maintain the minimum reserve balance. If the magnitude of the event caused the Liability Insurance Reserve Reserves to be deeply reduced, the City Manager, Fire Chief and Finance Director shall provide the City Council with a plan to replenish the reserves to the minimum balance. The provided plan will align with the budget process or quarterly monitoring report, whichever occurs first.

Establishment of Reserves
The ATS Enterprise Fund program is currently in its third year of operation. To establish the reserves outlined above, until reserves are fully funded, all revenues in excess of expenses (surplus) at year end will be used to fund reserves.

In determining the surplus, expenses will include any discretionary Measure A loan payment.

These reserves will be established as an equal 25% allocation to each reserve category of excess revenue at year end, after any discretionary Measure A loan payment.

The funding waterfall will be evaluated periodically and may be revised by the Finance Director in consultation with the Fire Chief.

Council Policy 220-03, Last updated May 20, 2025 via Council Resolution 2025-079.

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FINANCIAL REPORTING

AND TRANSFER

AUTHORITY POLICY

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Financial Reporting and Transfer Authority Policy
For government entities, a budget creates a legal framework for spending during the fiscal year. After the budget is approved by the City Council, there are circumstances which arise that could require adjustments to the approved budget. Council Policy 220-02 “Financial Reporting and Transfer Authority” was established in January of 1996 and allows for budget transfers and adjustments to be completed (Resolution No. 18191). The Policy was established to clarify the authority for budget transfers which may be required to fund needed services in each City department within a given fiscal year. On November 8, 2022, the City Council adopted an update that increased the City Manager’s allowable transfer amount from $15,000 to $75,000 and other minor language (Resolution No. 2022-250). On October 17, 2023, additional minor language updates to clarified summary accounts” should be replaced with “budget categories” to align with the current financial system (Resolution No. 2023-158).

Purpose:

To clarify the authority for budget transfers which may be required to fund needed services in each city department within a given fiscal year.

Background:

City Charter Section 505.c - the Finance Director shall… have control over all expenditures to ensure that budget appropriations are not exceeded.

Section 505.f - Submit to the City Council through the City Manager a quarterly statement of all receipts and disbursements in sufficient detail to show the exact financial condition of the City.

Policy:

It is the intent of the City Council that the budget authorization be maintained and that transfers should be limited and used only when it is necessary to continue the effective operations of the City. This policy shall establish guidelines for determining the authority level of transfers within the departments.

It is the City Manager’s responsibility to maintain the integrity of the adopted budget and to allow transfers only as a means for continuing the programs and policies of the City Council as approved via the budgetary process.

Department heads shall be held responsible to exercise adequate financial controls to ensure the accomplishment of scheduled work programs withing available appropriations. Departments shall maintain budgetary control at the budget category level rather than by line item to give flexibility of operations. Toward this end, the following guidelines are established:

1. Budgetary control shall be established at the budget category level, i.e. Personnel Services, Supplies & Services Utilities, etc., giving departments the flexibility to manage within broader limits, rather than controlling at the individual line item account level.

2. Council approval shall be required for all transfers of appropriations between departments, regardless of amount.

3. Council approval shall be required for transfers of appropriations which are greater than $75,000 between budget categories within a department.

4. The City Council delegates authority to the City Manager for approval of transfers of appropriations up to and including $75,000 between budget categories within the same department upon certification by Director of Finance that appropriations are available.

5. The City Council shall receive a quarterly status report [required by Charter section 505(f)], from the Director of Finance which provides actual vs. budgetary comparisons by department, as well as projections for fiscal year.

This report will include a listing of any transfers within departments.

Council Policy 220-02. Last updated October 17, 2023 via Council Resolution 2023-158

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CITY DEBT POLICY

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BACKGROUND
Debt, properly issued and managed, is a critical element in any financial management program. It assists in the City’ s effort to allocate limited resources to provide the highest quality of service to the public. The City understands that poor debt management can have ripple effects that hurt other areas of the City. On the other hand, a properly managed debt program promotes economic growth and enhances the vitality of the City of Chula Vista ( also referred to as, “ City”) for its residents and businesses.

This Debt Policy applies to any debt issued by the Successor Agency, the Chula Vista Public Financing Authority, the Chula Vista Municipal Financing Authority, any Mello-Roos Community Facilities District formed by the City, or any other entity for which the City Council serves as the governing body, as applicable.

PURPOSE
The purpose of the Debt Policy is to set forth the principles and objectives that should guide the City’s decisions in the responsible issuance and management of debt by the City. The main objectives are to establish conditions for the use of debt; to ensure that debt capacity and affordability are adequately considered; to minimize the City’s interest and issuance costs; to maintain the highest possible credit rating; to provide complete financial disclosure and reporting; and to maintain financial flexibility for the City. In addition, the Debt Policy is intended to comply with the requirements of California Government Code Section 8855(i), requiring any issuer of public debt to provide to the California Debt and Investment Advisory Commission (CDIAC), no later than thirty days prior to the sale of any debt, a report of the proposed issuance, including certification that the issuer has adopted local debt policies concerning the use of debt and that the proposed debt issuance is consistent with those policies.

POLICY

GENERAL POLICIES
The Finance Team
All debt of the City of Chula Vista or its related entities shall be issued under the direction of the City Manager or Director of Finance /Treasurer, with the Mayor and City Council providing final approval at a public meeting. The City Manager or Director of Finance/Treasurer will determine the composition of the “Finance Team” involved in each issuance. The Finance Team shall consist of both City Staff and outside professionals. The Director of Finance/ Treasurer shall decide which City Staff and outside professionals, when utilized, to include on the Finance Team.

Critical outside professionals include:
■ Underwriter: For negotiated sales, the Underwriter purchases the City’s debt and sells it to investors. ■ Municipal Advisor: independent financial expert providing financial advice to the City on all aspects of debt. ■ Bond Counsel: legal counsel that prepares the resolutions, ordinances, agreements and other legal documents required.
■ Disclosure Counsel: provides legal advice on all disclosure documents and issues in connection to the financing.

May be same entity that provides Bond Counsel services. ■ Trustee: typically, a commercial bank or trust company responsible for the collection and repayment of principal and interest to bondholders, as well as administering the investment of reserve funds, accounting and disbursement of bond proceeds.
■ Special Tax Consultant: provide special district expertise, statistics, data analysis, and disclosure support in the issuance of Special District debt (e.g. Mello-Roos Community Facilities District and assessment district debt).

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Selection of Outside Professionals
The selection of the Financing Team shall be based upon qualifications, experience, and cost; typically, through a formal Request for Proposal (“RFP”) Process. Procurement of other services related to the issuance of debt shall be through a competitive bidding process whenever reasonable.

Depending on circumstances it may be advantageous for the City to participate in a pooled debt issuance with a number of local agencies where issue costs are shared and the Financing Team are pre-selected by the managing organization. Due to the overall cost savings involved, programs such as the California Statewide Communities Development Authority’s “Tax and Revenue Anticipation Note” program are options for the City to consider.

Use of Debt
The City typically issues debt to fund long-term capital improvement projects and to refinance existing debt for debt service cost savings or other benefits. The City develops an annual capital improvement program (“CIP”) budget. The City will consider the use of debt financing primarily for projects included in the CIP when the project’s useful life will exceed the term of the financing and when ongoing resources are identified sufficient to fund the debt service requirements. The CIP shall provide the basis for determining long-term capital needs of the City and may be supplemented with longer term capital plans or master plans when appropriate. As necessary, the Finance Department shall work with the various City departments to develop financial forecasts related to the CIP to identify the optimal method to finance the program, including pay-as-you-go (“pay-go”) and/or the issuance of debt obligations.

Some exceptions to this CIP-driven focus are the issuance of debt such as Pension Obligation Bonds, where the financial benefits to pay the pension liability are estimated to be significantly greater than the costs and where the benefits are determined to be a financially prudent option; and short-term instruments such as tax and revenue anticipation notes, which are to be used for prudent cash management purposes.

If a department has any project which is expected to use debt financing, the department director is responsible for expeditiously providing the Finance Department with reasonable cost estimates, including specific revenue accounts that will provide payment for the debt service. This will allow the Finance Department to analyze the project’s potential impact on the City’s debt capacity and limitations.

While the preferred means of financing projects is the pay-go method of using current revenues to pay for capital projects because it avoids financing costs, the City would be able to undertake capital projects under this method only if sufficient cash accumulates. Prudent use of debt financing rather than pay-go funding of capital projects distributes the cost of a project over its useful life, facilitates better allocation of resources, and increases financial flexibility. Debt can also be used in conjunction with pay-go financing to pay only a portion of the project using debt if insufficient funds are available from non-debt sources.

Below are the conditions under which debt may be a better choice for the City:
■ Low interest rates. Low interest rates mean a lower total cost of borrowing. ■ Soft construction market. The community can benefit if the City uses debt to build more assets while construction costs are low.
■ The asset has a long useful life. Assets that last a long time will benefit residents far into the future. It is fair for these future residents to help pay the cost of the asset by paying for some of the debt. ■ The City forecasts show that debt is affordable. Debt adds a long-term cost to the budget. However, the affordability of debt may be a more equitable method of funding the capital needs at the outset, and paying for the obligation over the long-term.
■ Use of debt is consistent with legal and other limits. Applicable federal, state and local law and this policy (unless any provision of this policy is waived by City Council) describe limits that the City must observe.

Bonded debt should not be issued for projects with minimal public benefit or support, or to finance normal operating expenses.

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There are many cases where debt is not the right financing tool. Below are important cases where debt should not be used:
■ Paying for ongoing public services. Ongoing public services benefit current residents, but debt will be paid by future residents.
■ Life of the debt is longer than the life of the capital asset it funds. If the debt lasts longer than the capital asset, then future residents will pay for an asset that they do not benefit from. ■ Cost of issuing debt is too high. The City has to pay certain costs and fees to issue debt. These costs may outweigh the benefits that debt provides, especially for small capital projects.

Relationship of Debt to Capital Improvement Program and Budget The City intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the City’s CIP.

The City shall strive to fund the upkeep and maintenance of its infrastructure and facilities due to normal wear and tear through the expenditure of available operating revenues. The City shall seek to avoid the use of debt to fund infrastructure and facilities improvements that are the result of normal wear and tear, unless a specific revenue source has been identified for this purpose, such as Gas Tax.

The City shall integrate its debt issuances with the goals of its CIP by timing the issuance of debt to ensure that projects are available when needed in furtherance of the City’s public purposes.

The City shall seek to issue debt in a timely manner to avoid having to make unplanned expenditures for capital improvements or equipment from its General Fund.

Policy Goals Related to Planning Goals and Objectives
The City is committed to financial planning, maintaining appropriate reserve levels and employing prudent practices in governance, management and budget administration. The City intends to issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the City’s annual operating budget.

It is a policy goal of the City to protect taxpayers, ratepayers and residents by utilizing conservative financing methods and techniques to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs.

The City will comply with applicable state and federal law as it pertains to the maximum term of debt and the procedures for levying and imposing any related taxes, assessments, rates and charges.

Except as described under the caption “DEBT ISSUANCE” below, when refinancing debt, it shall be the policy goal of the City to realize, whenever practicable, minimum net present value debt service savings equal to or greater than 5% of the refunded principal amount.

TYPES OF DEBT INSTRUMENTS
In order to maximize the financial options available to benefit the public, it is the policy of the City to allow for the consideration of issuing all generally accepted types of debt, including, but not exclusively, the following:
■ General Obligation (GO) Bonds: General Obligation Bonds are suitable for use in the construction or acquisition of improvements to real property that benefit the public at-large. Examples of projects include libraries, parks, and public safety facilities. Under current State law and the City Charter, GO bonds require a 2/3 vote of the electorate in order to pass.
■ Revenue Bonds: Revenue Bonds are special obligations tied to a specific enterprise revenue stream where the projects financed clearly benefit or relate to the enterprise. An example of projects that would be financed by a Revenue Bond would be improvements to the sewer system, which would be paid back with money raised from the property owner’s sewer bills. Generally, no voter approval is required to issue this type of obligation but any rate setting process for the enterprise must comply with Proposition 218. ■ Lease Revenue Bonds (LRB)/Certificates of Participation (COP): LRBs and COPs are used to allow the City to finance projects. The LRBs and the COPs are secured by a lease from the City pursuant to which lease payments

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are made and budgeted for annually in an appropriation typically from the General Fund. These lease financings do not constitute indebtedness under the State Constitution or the City Charter and do not require voter approval. ■ Special Assessment/Special District Debt: the City will consider requests from developers for the use of debt financing secured by property-based assessments or special taxes in order to provide for necessary infrastructure for new development only under strict guidelines adopted by the City Council, which may include minimum value-to-lien ratios and maximum tax burdens. Examples of this type of debt are Assessment Districts (AD) and Community Facilities Districts (CFD) (also known as Mello-Roos Districts). In order to protect bondholders and limit reputational risk to the City, the Rate and Method of Apportionment of Special Tax for any City CFD must include provisions that will result in maximum projected annual special tax revenues of not less than 110% of the projected annual gross debt service on any bonds of the CFD. The City will also comply with all State guidelines regarding the issuance of special district or special assessment debt. For further information, refer to the City of Chula Vista Policy No. 505-04, last updated October 24, 2023, titled “Statement of Goals and Policies Regarding Establishment of Community Facility Districts”.
■ Industrial Development Bonds: Industrial Development Bonds (IDBs) are tax-exempt securities which can fund manufacturing businesses or energy development projects which provides a public benefit. While the authorization to issue IDBs is provided by a state statute, the tax-exempt status of these bonds is derived from federal law (IRS Code Section 103(b) (2)).
■ Tax Allocation Bonds: Tax Allocation Bonds are special obligations that are secured by the allocation of tax increment revenues that were generated by increased property taxes in the designated redevelopment area.

Tax Allocation Bonds are not debt of the City. Due to changes in the law affecting California Redevelopment agencies with the passage of ABX1 26 as codified in the California Health and Safety Code, the City of Chula Vista Redevelopment Agency (RDA) was dissolved as of February 1, 2012, and its operations substantially eliminated but for the continuation of certain enforceable RDA obligations to be administered by the City of Chula Vista Successor Agency. The terms of ABX1 26 require successor agencies to perform all obligations with respect to enforceable debt obligations, which include Tax Allocation Bonds. ■ Multi-Family Mortgage Revenue Bonds: The City Housing Authority is authorized to issue mortgage revenue bonds to finance the development, acquisition and rehabilitation of multi-family rental projects. The interest on the bonds can be exempt from federal and state taxation. As a result, bonds provide below market financing for qualified rental projects. In addition, the bonds issued can qualify projects for allocations of federal low-income housing tax credits, which can provide a significant portion of the funding necessary to develop affordable housing. For further information, refer to the Chula Vista Housing Authority – Multi-Family Administrative Bond Policies.
■ HUD Section 108 Loan Guarantee Program: The U.S. Department of Housing and Urban Development (HUD) Section 108 Loan Guarantee Program allows cities to use their annual Community Development Block Grant (CDBG) entitlement grants to obtain federally guaranteed funds large enough to stimulate or pay for major community development and economic development projects. The program does not require a pledge of the City’s General Fund, only of future CDBG entitlements. By pledging future CDBG entitlement grants as security, the City can borrow at favorable interest rates because of HUD’s guarantee of repayment to investors. ■ Pension Obligation Bonds: Pension Obligation Bonds (POB) are bonds (usually taxable) which are issued to finance an unfunded pension liability of the entity.
■ Small-Equipment Lease Financing. The City may employ small equipment lease financing at the request of City departments after analysis and due-diligence review by the Finance Department. Requests from City departments must demonstrate the need (e.g., legal, environmental, cash flow) for small equipment lease financing, and the City departments must provide realistic, projected drawdown schedules showing that borrowed funds will be spent in accordance with requirements of the Internal Revenue Service (IRS), if applicable. ■ State and Federal Loans. From time-to-time, the State and the federal government offer loan programs for specified types of projects which may be at subsidized interest rates. The City may obtain such loans to be repaid from the revenues of the enterprise to which the financed project relates or from the City’s General Fund, as

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applicable. Such loans may be structured as installment sale agreements, lease revenue bonds or such structure as the City may deem appropriate to comply with applicable law.

DEBT AFFORDABILITY AND LIMITATIONS
Debt capacity and affordability will be determined by conducting various analyses prior to the issuance of bonds.

The analysis of debt capacity should cover a broad range of factors including but not limited to the following:
■ Statutory or constitutional limitations affecting the amount that can be issued, such as legally authorized debt limits and tax or expenditure ceilings.
■ Other legal limitations, such as coverage requirements or additional bonds tests imposed by bond covenants. ■ Evaluation of trends relating to the government’s financial performance, such as revenues and expenditures, net revenues available after meeting operating requirements, reliability of revenues expected to pay debt service and unreserved fund balance levels.
■ Debt service as a percentage of total General Fund revenues. ■ Assessed valuation of property within the City.

With respect to General Fund-backed obligations, the City will attempt to limit the total amount of annual debt service payments payable by the General Fund to no more than 10% of estimated total General Fund revenues. In addition, in analyzing the affordability of debt to be repaid from the General Fund, the City should take into consideration other long-term costs which are also paid from the General Fund, such as pension costs.

With respect to general obligation bonds, state law and the City’s Charter limit the amount of general obligation bonds to be issued to 15% or less of total assessed valuation within the City.

With respect to enterprise financings, in accordance with bond covenants, the revenues generated by the applicable enterprise should be sufficient to maintain the required coverage levels.

With respect to small-equipment lease financings, consideration should be given to the burden on the fund expected to repay the financing and the impact on the General Fund, if any.

An analysis using current market rates and conservative projections showing compliance with the debt affordability limitations included in this Debt Policy shall be conducted before the issuance of any debt with a maturity longer than two years from date of issue.

Data showing direct and overlapping debt levels for the City and surrounding agencies that affect the residents of the City shall be compiled for inclusion in the Annual Comprehensive Financial Report of the City.

DEBT STRUCTURING
In order to maximize financial flexibility in a constantly-changing debt market, the City shall be allowed to structure its debt issuances using generally accepted methods for municipalities.

The guiding principal shall be to structure debt issuances so that the City’s overall costs are minimized while still maintaining or increasing the City’s credit rating. Allowable structures include, but are not limited to the issuance of:
■ Serial and/or Term Bonds: Serial Bonds are those in an issue that mature in consecutive years, whereas Term Bonds come due in a single maturity but are paid in part each year from sinking fund installments. ■ Fixed and Variable Rate Debt: Fixed rate debt is when an interest rate on a security does not change for the remaining life of the security, where variable rate debt or “floating rate” changes at intervals according to market conditions or a predetermined index or formula.
■ Capital Appreciation/Zero Coupon Bonds: Capital Appreciation/Zero Coupon Bonds are bonds sold at an original issue discount on which no periodic interest payments are made prior to maturity. Interest compounds semiannually at a stated interest rate. At maturity the original principal amount plus all accreted interest is paid to the investor.
■ Bonds with Capitalized Interest: Bonds with capitalized interest have a portion of the proceeds of an issue set aside to pay interest on the bonds for a specified period of time.

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■ Senior and Junior Lien Structures: Senior lien bonds have a priority claim against pledged revenues, while junior lien bonds have a subordinate claim against pledged revenues or other security.

Debt service should be structured so that annual combined principal and interest payments do not dramatically vary year over year resulting in greater budget stability. Limited exceptions from level debt service will be allowed for individual debt issues when level debt service is unsuitable; for instance in the case of some refunding of debt, or when a policy decision is made to use variable rate debt.

Redemption provisions should generally be included in most issuances, providing they are structured in a reasonable and cost-efficient manner as determined by the Director of Finance/Treasurer, or designee.

Redemption options include but are not limited to:
■ Optional Redemption: a call or prepayment provision option that is given to the issuer, often only on or after a specified date.
■ Mandatory Redemption: a call or prepayment provision requiring the issuer to redeem or call the bond “in-whole” which is all at once, or “in part” which is only a portion on a scheduled basis.

Credit enhancement, such as letters of credit or bond insurance, may be purchased when the cost of enhancement is more than recovered by the debt service savings created. Entering into a financing utilizing letters of credit or insurance must be planned for and determined to be feasible by the Director of Finance/Treasurer, or designee.

Maximum Maturity
Debt obligations shall have a maximum maturity of the earlier of:
■ the reasonably estimated useful life of the capital improvements being financed; or, ■ thirty years; or,
■ in the event they are being issued to refinance outstanding debt obligations, the final maturity of the debt obligations being refinanced, unless a longer term is recommended by the Finance Team. ■ Such other terms which meet the financing goals of the debt issuance.

The term of any debt issued should not exceed the useful life the asset is funding. The average weighted bond maturities of all debt should be 25 years or less.

DEBT ISSUANCE
The City will strive to minimize borrowing costs by:
■ Seeking the highest credit rating possible;
■ Maintaining transparency and excellent communications with credit rating agencies regarding the City’s fiscal condition;
■ Purchasing bond insurance or taking action to upgrade the City’s current credit rating.

It shall be the policy of the City to allow the issuance of debt through public sale or private placement, and via competitive or negotiated sales underwriting methods. Consistent with the goal of minimizing costs, competitive sale shall be evaluated and utilized unless the Director of Finance/Treasurer decides that a negotiated sale is warranted.

Factors that may impact this decision include:
■ Issuer/Issue Recognition: competitive sales are easier for an issuer that investors and underwriters are familiar with. If extensive marketing is needed to educate the market about the issuer or the specific credit to be sold, a negotiated sale maybe more appropriate. Similarly, even if the issuer is well-known, if the issue itself has a “story” that needs to be told, a negotiated sale may be needed to enhance the marketing and acceptance of the debt. ■ Issue Size: very large or very small deals may benefit from a negotiated sale over a competitive sale. ■ Debt Type: GO bonds and other well-known debt structures are generally suitable for competitive sales. Others such as CFDs, variable rate, or innovative structures may benefit from a negotiated sale.

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Chula Vista City CouncilMay 19, 2026

Chula Vista City Council
May 19, 2026