City of Coronado Page 134
Coronado Police Department
Coronado PD Policy Manual
Military Equipment Use Policy
Copyright Lexipol, LLC 2023/02/07, All Rights Reserved.
Published with permission by Coronado Police Department Military Equipment Use Policy - 2
• Not withstanding the above, "military equipment" does not include general equipment not designated as prohibited or controlled by the federal Defense Logistics Agency. 706.2 POLICY
(a) It is the policy of the Coronado Police Department that members of this department comply with the provisions of Ordinance No. 2022-01 and Government Code §§ 7071 and 7072 with respect to military equipment.
(b) Members of the Coronado Police Department are authorized to use, acquire and borrow the military equipment as set forth in this Policy under the conditions set forth herein. No other uses of military equipment are authorized. 706.3 MILITARY EQUIPMENT COORDINATOR
The Support Services Captain will designate a member of this department to act as the military equipment coordinator. The responsibilities of the military equipment coordinator include but are not limited to:
(a) Acting as liaison to the governing body for matters related to the requirements of this policy.
(b) Identifying department equipment that qualifies as military equipment in the current possession of the Department, or the equipment the Department intends to acquire that requires approval by the governing body.
(c) Conducting an inventory of all military equipment at least annually. (d) Collaborating with any allied agency that may use military equipment within the jurisdiction of Coronado Police Department (Government Code § 7071). (e) Preparing for, scheduling, and coordinating the annual community engagement meeting to include:
1. Publicizing the details of the meeting.
2. Preparing for public questions regarding the department's funding, acquisition, and use of equipment.
(f) Preparing the annual military equipment report covering the previous year for submission to the Chief of Police by March 31 of each year and ensuring that the report is made available on the department website (Government Code § 7072). (g) Monitoring and updating the procedure for a person to register a complaint or concern, or how that person may submit a question about the use of a type of military equipment, and how the Department will respond in a timely manner. (h) Reviewing this Policy at least annually and making recommendations to the governing body for any revisions.
706.4 CURRENT MILITARY EQUIPMENT INVENTORY
For a list of existing Military Equipment, which members of the Department are authorized to use, please see attached annual report.
Resolution No. 2023-09
Exhibit A
City of Coronado Page 135
Coronado Police Department
Coronado PD Policy Manual
Military Equipment Use Policy
Copyright Lexipol, LLC 2023/02/07, All Rights Reserved.
Published with permission by Coronado Police Department Military Equipment Use Policy - 3
706.5 MILITARY EQUIPMENT ACQUISITION
For a list of Military Equipment that the Department intends to acquire, which members of the Department are authorized to use, will be listed in the attached annual report. 706.6 APPROVAL
(a) The Chief of Police or the authorized designee shall obtain initial approval from the governing body by way of an ordinance adopting this military equipment use policy.
As part of the approval process, the Chief of Police or the authorized designee shall ensure the proposed military equipment use policy is submitted to the governing body and is available on the Department website at least 30 days prior to any public hearing concerning the military equipment at issue (Government Code § 7071). The final military equipment use policy shall be made publicly available on the Department website for as long as the military equipment is available for use. The military equipment use policy must be approved by the governing body prior to engaging in any of the following (Government Code § 7071):
1. Requesting military equipment made available pursuant to 10 USC § 2576a.
2. Seeking funds for military equipment, including but not limited to applying for a grant, soliciting or accepting private, local, state, or federal funds, in-kind donations, or other donations or transfers.
3. Acquiring military equipment either permanently or temporarily, including by borrowing or leasing.
4. Collaborating with another law enforcement agency in the deployment or other use of military equipment within the jurisdiction of this department.
5. Using any new or existing military equipment for a purpose, in a manner, or by a person not previously approved by the governing body.
6. Soliciting or responding to a proposal for, or entering into an agreement with, any other person or entity to seek funds for, apply to receive, acquire, use, or collaborate in the use of military equipment.
7. Acquiring military equipment through any means not provided above. (b) The military equipment use policy, and any amendments thereto, shall be approved by the governing body in accordance with Chapter 12.8 of Division 7 of Title 1 of the Government Code, if the governing body determines all of the following (Government Code § 7071(d)(1)):
1. The military equipment is necessary because there is no reasonable alternative that can achieve the same objective of officer and civilian safety.
2. The proposed military equipment use policy will safeguard the public's welfare, safety, civil rights, and civil liberties.
3. If purchasing the equipment, the equipment is reasonably cost effective compared to available alternatives that can achieve the same objective of officer and civilian safety.
Resolution No. 2023-09
Exhibit A
City of Coronado Page 136
Coronado Police Department
Coronado PD Policy Manual
Military Equipment Use Policy
Copyright Lexipol, LLC 2023/02/07, All Rights Reserved.
Published with permission by Coronado Police Department Military Equipment Use Policy - 4
4. Prior military equipment use complied with the military equipment use policy that was in effect at the time, or if prior uses did not comply with the accompanying military equipment use policy, corrective action has been taken to remedy nonconforming uses and ensure future compliance.
(c) The military equipment use policy shall be reviewed and approved by the governing body at least annually through the adoption of a resolution. In the absence of such review and approval, the military equipment use policy shall expire one (1) year from the last approval date.
(d) As part of the annual review, or from time to time as may be needed, the military equipment use policy may be amended through the adoption of a resolution by the governing body.
706.7 COORDINATION WITH OTHER JURISDICTIONS
Coronado Police Department works closely with local, county, state, and federal partners within San Diego County. In exigent circumstances and with the approval of the Chief of Police or designee, military equipment may be deployed from outside entities to promote the safety and security of community members. If the Coronado Police Department acquires, borrows, or uses military equipment in exigent circumstances, it will provide written notification of the acquisition, borrowing or use to City Council within 30 days following the commencement of such exigent circumstance, unless such information is confidential or privileged under local, state or federal law.
Military equipment used by any member of this jurisdiction shall be approved for use and in accordance with this Department policy. Military equipment used by other jurisdictions that are providing mutual aid to this jurisdiction shall comply with their respective military equipment use policies in rendering mutual aid.
If military equipment from an outside law enforcement agency is expected to be used during a pre-planned event in Coronado, the Coronado Police Department will provide written notification of its intended use to City Council at least 30 days prior to the event.
In some instances such as a planned high risk warrant, the use of military equipment from another agency may be needed to safely execute the operation. If another agency's military equipment is used, the Coronado Police Department will provide a written explanation to City Council of its use no later than 30 days after the event.
706.8 ANNUAL REPORT
The Chief of Police or the authorized designee shall submit a military equipment report to the governing body for each type of military equipment approved within one year of approval, and annually thereafter for as long as the military equipment is available for use (Government Code § 7072).
The Chief of Police or the authorized designee shall also make each annual military equipment report publicly available on the Department website for as long as the military equipment is Resolution No. 2023-09
Exhibit A
City of Coronado Page 137
Coronado Police Department
Coronado PD Policy Manual
Military Equipment Use Policy
Copyright Lexipol, LLC 2023/02/07, All Rights Reserved.
Published with permission by Coronado Police Department Military Equipment Use Policy - 5
available for use. The report shall include all information required by Government Code § 7072 for the preceding calendar year for each type of military equipment in the Department inventory.
See attachment: Annual report AB 481 2023 2.pdf
706.9 COMPLIANCE
The Support Services Sergeant or designee will ensure that all Department members comply with this policy. The Military Equipment Coordinator and the Support Services Sergeant will conduct an annual audit. The Chief of Police or designee will be notified of any policy violations. All instances of non-compliance will be reported to City Council via the annual military equipment report.
Any member of the public can register a question or concern regarding military equipment use by contacting the Coronado Police Department Support Services Sergeant via phone at 619-522-7350 or in person, at the front counter of the Coronado Police Department 700 Orange Avenue Coronado, CA 92118. The Support Services Sergeant or designee will document each complaint/question in a log and respond to each inquiry within 30 days.
A member of the public can submit a complaint to any Coronado Police Department Supervisor in any form (i.e., in person, at the front counter of the Coronado Police Department at 700 Orange Avenue Coronado, CA 92118; by telephone at 619-522-7350; or by, email via the website at https://www.coronado.ca.us/government/departments_divisions/police_services) Once the complaint is received, it will be routed to the Chief of Police for review. 706.10 COMMUNITY ENGAGEMENT
Within 30 days of submitting and publicly releasing the annual report, the Department shall hold at least one well-publicized and conveniently located community engagement meeting, at which the Department should discuss the report and respond to public questions regarding the funding, acquisition, or use of military equipment.
Resolution No. 2023-09
Exhibit A
City of Coronado Page 138
Coronado PD Policy Manual
Copyright Lexipol, LLC 2023/02/07, All Rights Reserved.
Published with permission by Coronado Police Department Attachments - 6
Attachments
Resolution No. 2023-09
Exhibit A
City of Coronado Page 139
Attachment
Coronado PD Policy Manual
Copyright Lexipol, LLC 2023/02/07, All Rights Reserved.
Published with permission by Coronado Police Department Annual report AB 481 2023 2.pdf - 7
Annual report AB 481 2023 2.pdf
Annual report AB 481 2023 2.pdf
Resolution No. 2023-09
Exhibit A
City of Coronado Page 140
AB 481 Annual Report 2022
Captain Laszlo Waczek
Coronado Police Department
Support Services Division
Submitted: January 30, 2023
Resolution No. 2023-09
Exhibit A
City of Coronado Page 141
Military Equipment Use
Compliance Requirements:
• Approval of the Military Equipment Use Policy (Completed 2022 Policy 706)
• Approval of the Military Equipment Use Ordinance (Completed 2022 Ord.
3.68.030)
• Publishing the Policy (Completed 2022)
• Annual Report (see below)
Annual Report:
AB481 requires on an annual basis the police department to seek and obtain City Council approval for future acquisition and funding of new military equipment and provide City Council and the public, a report outlining how the military equipment was used, to ensure the police department is adhering to our policy and the city ordinance.
CMC 3.68.030 Military equipment policy for police services.
As required by AB 481, the City Council adopts this section as an ordinance to approve a military equipment use policy. Coronado Police Department shall adopt a military equipment use policy, which shall be presented to Council for approval by means of a resolution. The City Council's approval shall remain effective for a period of one year, which approval may be revoked, extended, renewed, modified or amended by resolution of the City Council. Within a year of the initial approval, and at least annually thereafter, the City Council will review this section and related resolutions. The City Council may, by resolution, make amendments, modifications or revisions to the military equipment use policy adopted by the Coronado Police Department. (Ord. 2022-01 § 3, 2022)
Resolution No. 2023-09
Exhibit A
City of Coronado Page 142
Current Inventory:
Item Quantity
Command
Van
1 A mobile office that provides shelter, access to Police Department computer systems, police radios, and telephones on extended events Manufacturer's Description, quantity, capabilities, and purchase cost Freightliner Chassis (custom built) vehicle, cost: $193,070.00. The CV can also be utilized for critical incidents, preplanned large events, searching for missing persons, natural disasters, and community events.
Purpose
To be used based on the specific circumstances of a given critical incident, large event, natural disaster, or community event that is taking place.
Authorized Use
The CV shall be used by officers trained in their deployment and in a manner consistent with department policy and training.
Lifespan
The CV has a, 15–20-year lifespan on chassis and vehicle structure. Upgrades needed every 3-4 years to maintain IT systems.
Fiscal Impact
Annual maintenance cost is approximately $3,000.00.
Resolution No. 2023-09
Exhibit A
City of Coronado Page 143
Training
The driver/operator shall receive training in the safe handling of the vehicle on a closed training course. Once the operator has shown competence in vehicle handling, the driver/operator will drive the vehicle throughout the city with an experienced driver.
Legal and Procedural Rules
The CV is only to be used for official law enforcement purposes, and in accordance with California State law regarding the operation of motor vehicles.
Resolution No. 2023-09
Exhibit A
City of Coronado Page 144
Item Quantity
Field
Supervisor
Vehicle
2 A vehicle that is used to facilitate the operational control and direction of public safety units.
Manufacturer's Description, quantity, capabilities, and purchase cost 2012 and 2019 Chevrolet (custom built) vehicle, cost: $115,000.00 each vehicle, quantity: 2. The FSV is primarily utilized for day-to-day patrol operations as well as critical incidents, preplanned large events, searching for missing persons and natural disasters.
Purpose
To be used based on the specific circumstances of a given critical incident, large event, natural disaster or community event that is taking place.
Authorized Use
The FSV shall be used by officers trained in their deployment and in a manner consistent with department policy and training.
The FSV has a, 10–12-year lifespan on chassis and vehicle structure.
Fiscal Impact
Annual maintenance cost is approximately $3,000.00.
Training
The driver/operator shall receive training in the safe handling and operation of the vehicle from an experienced operator before use.
Legal and Procedural Rules
The FSV is only to be used for official law enforcement purposes, and in accordance with California State law regarding the operation of motor vehicles.
Resolution No. 2023-09
Exhibit A
City of Coronado Page 145
Item Quantity
40 MM
Launchers
and
rounds
12 40MM Launchers are utilized by department personnel as a less lethal tool to launch impact rounds.
DEFENSE TECHNOLOGY, 40MM SINGLE SHOT LAUNCHER, #1425, cost:
$1000 each, quantity: 12.
The 40mm Single Launcher is a tactical single shot launcher that features an adjustable stock and an adjustable Integrated Front Grip (IFG) with light rail. It will fire standard 40mm less lethal ammunition, up to 4.8 inches in cartridge length. It will launch a 40MM less lethal round up to 131 feet and is only authorized to be used by trained personnel.
DEFENSE TECHNOLOGY, 40MM EXACT IMPACT SPONGE, #6325, cost: $8 each, quantity: 100. A less lethal 40mm lightweight plastic and foam projectile fired from a single shot 40mm grenade launcher with a rifled barrel at 325 FPS.
The 30-gram foam projectile delivers 120 ft/lbs. of energy on impact. The 40mm Exact Impact Sponge Round provides accurate and effective performance when Resolution No. 2023-09
Exhibit A
City of Coronado Page 146
fired from the approved distance of not less than five (5) feet and as far as 131 feet from the target.
DEFENSE TECHNOLOGY, 40MM DIRECT IMPACT OC, #6320, cost: $30 each, quantity: 5. A less lethal 40MM lightweight plastic and crushable foam projectile fired from a single shot 40mm grenade launcher with a rifled barrel at 295 FPS.
The 39-gram crushable foam projectile delivers 120 ft/lbs of energy upon impact in addition to dispersion of 5 grams of OC irritant. The 40mm Direct Impact OC (Oleoresin Capsicum aka "Pepper Spray") Round provides accurate and effective performance when fired from the approved distance of not less than five (5) feet and as far as 120 feet from the target.
Purpose
To limit the escalation of conflict where employment of lethal force may not be authorized, or other force options may be ineffective.
Authorized Use
Situations for use of the less lethal weapon systems may include, but are not limited to:
Self-destructive, dangerous and/or combative individuals.
To control riotous, violent criminal unrest incidents
Circumstances where a tactical advantage can be obtained.
Potentially vicious animals.
Training or approved demonstrations.
Sworn members utilizing 40MM less lethal chemical agents or impact rounds are trained in there use by POST certified less instructors.
Resolution No. 2023-09
Exhibit A
City of Coronado Page 147
Item Quantity
Patrol
Rifles
Colt-29
Bushmaster-13*
Daniel Defense-1
Stag Arms-1
Mega-1
Smith/Wesson-1*
*1- Bushmaster and the Smith/Wesson were converted to be used with simunition for training.
Guns that are fired from shoulder level, having a long spirally grooved barrel intended to make bullets spin and thereby have greater accuracy over a long distance.
Colt Rifle, Bush Master, Daniel Defense, Stag Arms, H&K, Smith and Wesson, DPMS, and Mega 223 caliber Patrol Rifles, cost $1,000 each, quantity: 40.
GOLD DOT® DUTY RIFLE AMMUNITION 223 REM. (5.56X45MM), cost $170 per Case of 500, quantity: 8000.
SPEER LE® Gold Dot® Duty Rifle brings proven bullet technology to rifle platform. The Gold Dot® bullet was the first high performance, bonded-core bullet available in handgun ammunition and has since set the bar for duty ammunition.
Purpose
To be used as precision weapons to address a threat consistent with Coronado Police Department policy 300 with more precision and/or greater distances than a handgun, if present and feasible.
Authorized Use
Only members that are trained by POST certified instructors are authorized to use a rifle.
Resolution No. 2023-09
Exhibit A
City of Coronado Page 148
Lifespan
Colt Rifle, Bush Master, Daniel Defense, Stag Arms, H&K, Smith and Wesson, DPMS, and Mega 223 caliber Patrol Rifles- no expiration.
Fiscal Impact
Annual maintenance is approximately $50 for each rifle.
Prior to using a rifle, officers must be certified by POST instructors in the operation of the rifle. Additionally, all members that operate any rifle are required to pass a range qualification once a year.
Legal and Procedural Rules
Use is established under department policy 305. It is the policy of the Coronado Police Department to utilize rifles only for official law enforcement purposes, and pursuant to State and Federal law, including regarding the use of force.
Funding for new:
2012 Chevrolet Tahoe Field Supervisor Vehicle (FSV) replacement with 2022 Chevrolet Tahoe FSV approved on March 15, 2022 and purchased via FY 22/23 Vehicle Equipment Replacement (VER) fund total cost $ 94,000 Equipment Usage for 2022:
• On 6-7-22, at approximately 10:13 am the field Supervisor Vehicle was used as a command post at Coronado High School to coordinate a sweep of both the High School and Middle school with K-9’s that could detect gun powder after a 9mm projectile bullet with no case was located near the locker rooms between the football field and pool. Nothing was found. • On 8-18-22, at approximately 4:16 pm the field Supervisor Vehicle and the Command Van were used as a command post in Navy Housing regarding a subject inside a house who had threatened the reporting party and had fired a gunshot from within his residence. San Diego Sheriff's Department SWAT responded to assist with the scene and setup a perimeter around the residence. Crisis Negotiators from Navy NCIS established communication with subject and at approximately 8:06 pm, the subject surrendered and was taken into custody.
Resolution No. 2023-09
Exhibit A
City of Coronado Page 149
• On 12-12-22, at approximately 3:35 pm the field Supervisor Vehicle was used as a command post to coordinate an incident in the 700 block of Alameda Bl in reference to a bullet going through a wall of the reporting party's residence. A neighboring house was identified as the location a firearm was negligently discharged. The responsible person was located and taken into custody for possession of an illegal firearm.
Resolution No. 2023-09
Exhibit A
City of Coronado Page 150
Chapter 3.68
PROPERTY – INVENTORY
Sections:
3.68.010 Time and scope of inventory.
3.68.020 Duty of City Manager.
3.68.030 Military equipment policy for police services.
3.68.010 Time and scope of inventory.
At least once in each fiscal year, and at such other times as by resolution the City Council may direct, an inventory shall be made of such personal property and equipment belonging to the City as is of a permanent nature and classification as capital investment. (Ord. 1794)
3.68.020 Duty of City Manager.
It shall be the duty of the City Manager to take, or cause to be taken, such inventory, and in so doing the City Manager shall set up, or cause to be set up, on the books of the City a complete list of all such personal property or equipment in such manner as shall make available at all times information concerning the complete list and character of such property and equipment.
3.68.030 Military equipment policy for police services.
As required by AB 481, the City Council adopts this section as an ordinance to approve a military equipment use policy. Coronado Police Department shall adopt a military equipment use policy, which shall be presented to Council for approval by means of a resolution. The City Council's approval shall remain effective for a period of one year, which approval may be revoked, extended, renewed, modified or amended by resolution of the City Council. Within a year of the initial approval, and at least annually thereafter, the City Council will review this section and related resolutions. The City Council may, by resolution, make amendments, modifications or revisions to the military equipment use policy adopted by the Coronado Police Department. (Ord. 2022-01 § 3, 2022) Attachment 3
City of Coronado Page 151
CITY COUNCIL STAFF REPORT
March 7, 2023 10d
FISCAL YEAR 2022-23 BUDGET MID-YEAR REVIEW AND ADJUSTMENTS RECOMMENDATION:
Receive the report and approve the recommended Fiscal Year (FY) 2022-23 Mid-Year Budget adjustments as listed in Attachments 3 and 4.
BACKGROUND:
The Mid-Year Budget review provides an overview of the City of Coronado’s Budget at the halfway point in the fiscal year. It also allows for modifications to the adopted Budget necessitated by emergent needs or changed conditions that were not anticipated or fully defined when the Budget was adopted in June 2022. The items for which adjustments are recommended to the City Council for approval fall into the following categories:
1) Revenue and expenditure changes from events, emergent needs or changed conditions that were not anticipated or fully known when Budget was adopted by the City Council in June 2022;
2) Purchases, additional services or projects that were approved by the City Council subsequent to the adoption of the Budget; and
3) Additional expenditures associated with minor course corrections in programs or projects to reflect the actual operational experience in the first half of the fiscal year.
ANALYSIS:
The focus of this report is the General Fund with highlights of other funds where there are notable changes.
General Fund Revenue
As of December 31, 2022, General Fund revenues totaled $34,127,602, or 51.7% of the annual projection. The chart below identifies the original revenue projection, and six months of revenue (shown on a cash basis).
Revenue by Source
6 Months
Receipts
"Cash Basis"
Percentage
Received
FY 2022-23
Adopted
Budget
Mid-Year
Adjustments
Mid-Year
Projection
Property Tax $ 13,924,536 37.2% $ 37,407,136 $ - $ 37,407,136 Other Taxes 14,531,385 69.7% 20,845,683 3,500,000 24,345,683 Licenses & Permits 20,701 54.6% 37,900 - 37,900
Fines & fees 67,800 25.5% 266,000 - 266,000
Use of Money and Property 657,273 235.2% 279,490 - 279,490 Charges for Services 231,337 14.1% 1,644,334 - 1,644,334 Intergovernmental, Reimbursements & Other Revenues 3,694,569 80.7% 4,580,340 154,310 4,734,650 Other Financing Sources 1,000,000 100.0% 1,000,000 - 1,000,000 Total $ 34,127,602 51.7% $ 66,060,883 $ 3,654,310 $ 69,715,193 City of Coronado Page 152
Actual revenues reflect cash receipts as of December 31, 2022, and do not reflect accrued revenue earned in November and December but not received until after December 31, 2022.
The continued recovery of the hospitality industry is significantly contributing to the approximately $3.65 million of total proposed adjustments in the mid-year budget due to increases in transient occupany taxes. The Fund is projected to receive $3.5 million more than the adopted FY 2022- 23 Transient Occupancy Tax (TOT) budget. As of November 2022 collection, the City received $10.8 million in TOT, which is 72% of the adopted TOT budget of $15 million. The Fund also received $54,310 of the Surrendered and Abandoned Vessel Exchange (SAVE) grant not included in the adopted budget. Finally, the successor agreement with the San Diego Unified Port District for the Police, Fire, Lifeguard, and Emergency Medical Services is scheduled to reimburse the City at approximately $100,000 higher than the budgeted amount.
The details of the revenue adjustments are presented in greater detail in Attachment 4.
General Fund Expenditures
Expenditures are shown below by Category and by Function. Through December 2022, General Fund expenditures, including transfers, are $32,526,868, which represents 49.5% of the adopted budget. Most fund transfers occur during the first half of the fiscal year, which indicates that operating expenditure is below 50% of the budget at mid-year.
The below also includes $2,144,386 of Off-Cycle appropriations. Off-Cycle appropriations are individual budget requests approved by the City Council during the course of the year. As such, these are not reflected in the initially adopted FY 2022-23 Budget. However, they are included in the below summary as part of the total year-to-date adjusted budget for the current fiscal year.
The details of these Off-Cycle Appropriations are presented in greater detail in Attachment 5.
The new General Fund Mid-Year Budget adjustments for Council authorization total $1,102,000, of which $515,000 is programmed for salaries and benefits, and $587,000 is programmed for services. The details of these expenditure adjustments are presented in greater detail in Attachment 3.
Expenditure by Category
6 Months
Expenditures
Percentage
Expended
FY 2022-23
Adopted
Budget
Off-Cycle
Appropriations*
Mid-Year
Adjustments
Adjusted
Budget
Salaries & Benefits $ 13,694,299 37.0% $ 36,985,069 $ 486,000 $ 515,000 $ 37,986,069 Services, Supplies & Properties 7,207,119 42.2% 17,088,722 - 587,000 17,675,722 Transfer to:
Operating Funds 8,525,450 100.0% 8,525,450 1,245,220 - 9,770,670 Capital Projects Funds 2,100,000 100.0% 2,100,000 413,166 - 2,513,166 115 Trust for Pension Stabilization 1,000,000 100.0% 1,000,000 - - 1,000,000 Total 32,526,868 49.5% 65,699,241 2,144,386 1,102,000 68,945,627 *Previously approved by the City Council
City of Coronado Page 153
The expenditure adjustments represent an increase of 1.7% above the adopted budget. The following table displays the same information by Function.
A summary of the General Fund budget (Sources & Uses Schedule) is shown in Attachment 2 and compares the original budget with the adjusted Mid-Year budget, segregating the previously approved items from those presented here for the first time. The total projected ending fund balance for FY 2022-23 is $55,177,641.
Changes to Other Funds
Attachments 3 and 4 contain details regarding the other Funds' budget adjustments.
Recreation Fund
The Fund is projecting a revenue increase of $194,000 as additional classes are offered, and enrollment continues to recover from the impacts during the pandemic. There is a corresponding expenditure budget request of $165,000 to cover the increase in temporary, seasonal staffing and program services.
Golf Course Fund
The Fund is projecting an increased revenue of $46,000 in the restaurant and concessionaire rent from the increased number of covers. On the expenditure side, the staff is requesting $46,000 for the additional fiber internet/wifi hosting, increased repair, maintenance, and replacement cost of various supplies, parts, and equipment.
Expenditure by Function
6 Months
Expenditures
Percentage
Expended
FY 2022-23
Adopted
Budget
Off-Cycle
Appropriations*
Mid-Year
Adjustments
Adjusted
Budget
General Government $ 3,729,552 39.1% $ 9,527,425 $ 486,000 $ 500,000 $ 10,513,425 Community Grants 812,261 81.2% 1,000,000 - - 1,000,000
Public Safety 10,265,719 37.1% 27,663,132 - 457,000 28,120,132 Construction & Maintenance 4,602,766 37.3% 12,328,542 - 145,000 12,473,542 Culture & Leisure 1,491,120 41.9% 3,554,692 - - 3,554,692 Transfers 11,625,450 100.0% 11,625,450 1,658,386 - 13,283,836 Total 32,526,868 49.5% 65,699,241 2,144,386 1,102,000 68,945,627 *Previously approved by the City Council
City of Coronado Page 154
The following provides a summary of new FY 2022-23 Budget adjustments by Fund:
FISCAL IMPACT:
The proposed new budget adjustments for all funds in total are $1,313,000: $1,102,000 for the General Fund, and $211,000 for the other funds. The details of these revenues are presented in greater detail in Attachment 3.
Previously approved FY 2022-23 Off-Cycle appropriation total is $2,457,476: $2,144,386 for the General Fund, and $313,090 for the other funds. This includes all year-to-date Off-Cycle appropriations approved by the City Council as of February 21, 2023 and are presented in greater detail in Attachment 5.
The proposed revenue adjustments for all funds in total are $3,928,835. Adjustments to the General Fund are $3,654,310, and to other funds are $274,525. The details of these revenues are presented in greater detail in Attachment 4.
The ending General Fund Balance on June 30, 2023 is expected to increase by approximately $400,000 from the initial adoption, to $55,562,101.
ALTERNATIVE:
The City Council may direct staff to modify any of the proposed budget adjustments.
CALIFORNIA ENVIRONMENTAL QUALITY ACT:
Not Applicable
PUBLIC NOTICE:
No notice required.
Revenues Expenditures
General Fund General Fund
TOT $ 3,500,000 Various $ 100,000
Grant Revenue 54,310 City Manager 400,000
Port of SD MSA Reimbursement 100,000 Police Department 270,000 Fire Department 187,000
Public Services & Engineering 145,000
Total General Fund Revenues 3,654,310 Total General Fund Expenditures* 1,102,000 Other Funds Other Funds
Recreation Fund 194,000 Recreation Fund 165,000
Ride to Live Grant 34,525 Golf Course Fund 46,000
Golf Course Rent / Concessionaire 46,000
Total Other Funds Revenues 274,525 Total Other Funds 211,000 Total All Funds Revenues $ 3,928,835 Total All Funds Expenditures $ 1,313,000 * This does not include off cycle & continuing appropriations of $2,144,386.
SUMMARY OF NEW BUDGET ADJUSTMENTS BY FUND
City of Coronado Page 155
ATTACHMENTS:
1. Updated Budget Summary by Fund
2. Updated General Fund (Sources and Uses Schedule)
3. Detailed Expenditure Adjustments by Fund
4. Detailed Revenue Adjustments by Fund
5. Detailed Off-Cycle Appropriations
Submitted By: Administrative Services Department / John Kim City of Coronado Page 156
Attachment 1
March 7, 2023
Mid-Year Report
Opening Other Sources/ Other Uses/ Capital Estimated
Fund Balance Revenue Loans Expenditures Loans Improvements Fund Balance 7/1/2022 FY 2022-23 FY 2022-23 FY 2022-23 FY 2022-23 FY 2022-23 6/30/2023 100 GENERAL 54,792,535 68,715,193 1,000,000 55,661,791 13,283,836 - 55,562,101 106 RECREATION SERVICES (493,685) 1,377,600 4,200,000 5,003,769 - - 80,146 108 COMMUNITY DEVELOPMENT 360,020 1,486,562 2,725,000 3,445,045 - - 1,126,536 110 INSURANCE 1,523,335 72,000 500,000 1,585,014 - - 510,320 112 EMPLOYEE BENEFITS 746,264 - - 180,186 - - 566,078
114 WORKERS' COMPENSATION 4,877,766 2,000 - 540,021 1,000,000 - 3,339,745 118 CALPERS STABILIZATION 13,419,142 450,000 550,000 - - - 14,419,142 130 SOLID WASTE & RECYCLING 74,862 375,500 280,000 694,794 - - 35,568 135 VEHICLE/EQUIPMT REPLACMT. 3,898,369 25,000 1,000,000 1,000,000 - - 3,923,369 137 IT EQUIPMENT REPLACEMENT 955,966 - 500,000 360,000 - - 1,095,966 150 CITIZENS DONATIONS 36,979 3,550 - 9,100 - - 31,429
151 CULTURAL ARTS 168,505 40,000 195,450 334,066 - - 69,888 160 CDA LOAN FUND 25,279,410 9,210 - - 100,000 - 25,188,620 170-171 FRANCES G HARPST BEQUEST 949,644 2,650 - - - - 952,294 205 HWY USER (GAS) TAX 1,055,971 424,612 - 450,219 300,000 - 730,365 206 HWY USER (GAS) TAX II (167,026) 218,471 300,000 - - 300,000 51,445 207 ROAD MAINT & REHABILITATION 525,729 487,265 - - - - 1,012,994 210 TRANSNET (475,123) 1,639,270 - 81,409 - 900,000 182,737 211 RTCIP 92,483 16,518 - - - - 109,001
215 CORONADO BRIDGE TOLLS 5,805,429 16,280 - - - - 5,821,709 216 TRANSPORT DVLP ACT 649,054 201,870 - 233,547 - - 617,377 220 CORONADO TIDELANDS 5,812,849 1,416,550 - 859,770 - - 6,369,629 230 EQUITABLE SHARING DEA 130,597 2,910 - 30,000 - - 103,507 234 TREASURY FORFEITURE 14,567 40 - 14,170 - - 437
240 FEDERAL GRANTS 32,608 112,039 - 102,834 - - 41,813
245 STATE GRANTS 2,443 - - - - - 2,443
250-252 GIFTS TO LIBRARY FUNDS 887,791 33,440 - 110,500 - - 810,731 260 COMM. DEVELOPMENT BLOCK GRANT 13,917 92,214 - - - 92,214 13,917 265 AFFORDABLE HOUSING IN LIEU 1,971,705 55,580 - - - - 2,027,285 266 AFFORDABLE HOUSING MGMT 20,311 20,000 - 10,000 - - 30,311 275 RELINQUISHMENT HIGHWAY MAINT. 9,261,642 25,000 - - - - 9,286,642 400 CAPITAL IMPROV PROJECTS 6,133,692 - 1,613,166 - - 1,100,000 6,646,858 405 GLORIETTA BAY PROJECT - - - - -
436 MAJOR FACILITIES RPLCMNT 21,152,094 - 1,000,000 - 9,000,000 1,800,000 11,352,094 (a) 510 WASTEWATER 15,624,888 7,760,950 9,000,000 6,762,731 - 10,582,000 15,041,107 (a) 520 GOLF COURSE 1,449,198 3,809,960 - 4,175,934 - - 1,083,224 (a) 530 STORM DRAIN (1,009,720) 729,050 820,220 1,480,364 - 800,000 (1,740,814) 721-722 A.B. FRYE TRUST 2,982 20 - - - - 3,002
723-729 HARLOW, REYNOLDS, FRIEDMAN, STEARNS 35,762 150 - - - - 35,912 TOTAL CITY FUNDS 175,612,952 89,621,454 23,683,836 83,125,265 23,683,836 15,574,214 166,534,928 (a) The beginning Fund Balance includes only unrestricted amounts.
CITY OF CORONADO
Summary of Funds
Fiscal Year 2022-23
Fund Title
City of Coronado Page 157
Attachment 2
March 7, 2023
Mid-Year Report
FY 2021-22
Estimated Actual
FY 2022-23
Adopted Budget
Proposed FY 2022-
23 Mid-Year
Adjusted FY 2022-23
Estimated Actual
Beginning Fund Balance, July 1 52,755,200 54,792,535 54,792,535 Revenues and Other Sources of Funds:
Revenues 61,670,787 64,960,883 3,654,310 68,615,193
Transfers In (Workers Comp Fund) 1,100,000 1,100,000 - 1,100,000 Total Revenues and Other Sources of Funds 62,770,787 66,060,883 3,654,310 69,715,193 Expenditures:
Salaries & Benefits 35,173,607 36,985,069 515,000 37,500,069 Services & Supplies 15,067,395 17,088,722 587,000 17,675,722 Off Cycle & Cont. Appropriation - - 2,144,386 2,144,386 Total Expenditures 50,241,002 54,073,791 3,246,386 57,320,177 Transfers Out 10,492,450 11,625,450 - 11,625,450
Excess/(deficit) Revenues over Expenditures 2,037,335 361,642 407,924 769,566 Ending Fund Balance , June 30 54,792,535 55,154,177 55,562,101 General Fund Sources & Uses
For Fiscal Years Ending June 30, 2022 and 2023
With FY 2022-23 Mid-Year Adjustments
City of Coronado Page 158
Attachment 3
March 7, 2023
Mid-Year Report
Business Unit Business Unit Account Account Title Amount Justification General Fund:
100 Various 80110 Utilities-Electricity 100,000 SDG&E's January 2023 rate increase is approximately 15%, compared to 11% in 2022.
Total General Fund 100,000
City Manager
10012204 Legal 80041 Legal Services 200,000 Below items project to exceed adopted budget:
- Labor negotiation continued through February 2023
- General liability and property damage claims support
- Increase in number of litigation
10010000 Non-Departmental 80030 Animal Care Facility
Management
200,000 On-going successor contract with the current service provider. There are significant increases in operational costs.
Total City Manager 400,000
Police Services
10021102 Police - Field Services 70012 Over-time Salaries 120,000 Increase in OT for beach patrol, honor guard attended events, City sponsored event, training hours.
10021101
10021102
Police Services 70010 Salaries & Wages 150,000 An estimate was used for the adopted FY2022-23 budget. Request is for the net fiscal impact of the
successor CPOA MOU in excess of the approved
budget.
Total Police 270,000
Fire Services
10025501 Fire Services 70012 Over-time Salaries 100,000 Increase in OT is primarily due to staffing shortage and COVID-19 leaves. Request includes estimated salaries
& wages surplus from vacancies.
10025501 Fire Services 80030 Contract Services 38,000 Below items project to exceed adopted budget:
- Increase in Medi-Cal fee for service schedule rate
$33,000
- Joint South Bay candidate testing $5,000
10025501 Fire Services 80650
80610
Supplies 49,000 Below items project to exceed adopted budget:
- New hire PPE due to increased number of new hires
$11,000
- New NFPA 1851 Firefighting gear maintenance and
repair requirements $18,000
- Increase in EMS medical supplies due to increase in
calls $20,000
Total Fire 187,000
Public Services & Engineering
10030000 Public Services 70010 Salaries & Wages 145,000 An estimate was used for the adopted FY2022-23 budget. Requested is for the net fiscal impact of the
successor AFSCME MOU in excess of the approved
budget.
Total PS&E 145,000
Total General Fund 1,102,000
Recreation Services:
16051102 Recreation - Programs 70014 Temp Seasonal Wages 75,000 Increase in staffing for creation of staff-led programs 16051102 Recreation - Programs 80056 Program Services 90,000 Increased enrollment and available programs Total Recreation Fund 165,000
Golf Course Services:
62082000 Golf Services 80210 Communications 16,000 Additional Fiber internet costs and hosted Wi-Fi 62082000 Golf Services 80570 Equipment Parts 15,000 Increased cost of replacement parts and equipment 62082000 Golf Services 80620 Golf Course Supplies 15,000 Higher than budgeted repairs and replacement of aging items
Total Golf Fund 46,000
TOTAL ALL MID-YEAR ADJUSTMENTS 1,313,000
FY 2022-23
Expenditures All Funds
Detailed Departmental Budget Adjustments
City of Coronado Page 159
Attachment 4
March 7, 2023
Mid-Year Report
Fund Account Account Title Amount Justification
100 4150 Transient Occupancy Taxes 3,500,000 As of November 2022, the City collected $10.8 million in TOT. Based on the TOT collection historical trend, Finance is expecting a total collection of $18.5 million for FY 2022-23, an increase of $3.5 million than what have been initially budgeted.
100 44037 Grant Revenue 54,310 Surrendered and Abandoned Vessel Exchange (SAVE) Grant 100 47010 Reimbursement 100,000 Successor agreement with Port of San Diego has new terms for reimbursement.
Total General Fund 3,654,310
106 45000 Various Revenue 194,000 Increase in class offerings and enrollments in various programs including swimming, contractor programs, banquet, and club room rentals. This is also resulting in increased corresponding expenses.
240 46030 Ride to Live Grant 34,525 Ride to Live Grant with corresponding expenditures 620 45830 Golf Restaurant Rent 46,000 Increased traffic to restaurant and golf tournament add-ons TOTAL ALL MID-YEAR ADJUSTMENTS 3,928,835
Detailed Departmental Revenue Adjustments
Revenues All Funds
FY 2022-23
City of Coronado Page 160
Attachment 5
March 7, 2023
Mid-Year Report
City Council
Fund Approved On Account Account Title Amount Justification
OFF-CYCLE APPROPRIATION
General Fund:
Various 8/16/2022 70000 Personnel 396,000 PACP Fiscal Impact Salary and Benefits Changes Various 9/6/2022 70000 Personnel 90,000 PACP Cafeteria Plan Allotment 2023 100 10/4/2022 70000 Transfer Out 266,424 Court Resurfacing and Improvement Project 100 1/17/2023 70000 Transfer Out 146,742 Landscape Architecture and Planning Service with Schmidt Desgin Group for Cays Park Master Plan Project
100 2/7/2023 70000 Transfer Out 320,220 Wastewater and Stormwater Program Support - Core services and permit update and speciality resources
100 2/21/2023 70000 Transfer Out 925,000 Housing Element Update and Environment Impact Report Total General Fund 2,144,386
Other Funds
151 7/19/2022 80030 Contract Services 75,000 Public art sculpture “League of Wives;” Install 240 10/4/2022 80650 Misc. Supplies 34,525 Ride to Live Motorcycle Education Grant Funds 160 12/6/2022 70000 Transfer Out 100,000 Planning of the formation of a Utility Conversion District for First Street Undergrounding Project
205 2/21/2023 97000 Capital Expenditure 103,565 Additional Fund for Street Preventive Maintenance Project Total Off-Cycle Appropriation 2,457,476
Detailed Off-Cycle Appropriation
FY 2022-23
City of Coronado Page 161