Attachment 1 - FY24-25 Budget Final Draft — Coronado City Council, May 21, 2024

FISCAL YEAR
2024 / 2025

PROPOSED BUDGET

CITY OF CORONADO, CALIFORNIA
Fiscal Year 2024-25 Operating Budget
City of Coronado
Mayor
Richard Bailey
Council Members
Carrie Downey
John Duncan
Mike Donovan
Casey Tanaka
City Manager
Tina Friend
Prepared by the Administrative Services Department
with
Contributions from All Departments

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
Table of Contents
Fiscal Year 2024-25
Budget Message
Budget Transmittal and Summary …..................... i Introduction & Background Information
Mission and Vision Statements, Guiding Principles .......................................................................... 1 Organization charts............................................................................................................................. 5 History of Authorized Positions ........................................................................................................ 16 Community Profile and Statistics ..................................................................................................... 20 Financial Summaries
Summary of Funds ............................................................................................................................ 22 Schedule of Transfers and Loans ...................................................................................................... 23 Revenue Summary by Fund .............................................................................................................. 24 Expenditure Summary by Fund ........................................................................................................ 26 Revenue and Expenditure Budget Pie Charts ................................................................................... 29 General Fund
Schedule of Sources and Uses .......................................................................................................... 32 Revenue Budget ................................................................................................................................ 33 Departmental Information
Legislative (Mayor and City Council) ......................................................................................... 36 City Clerk ..................................................................................................................................... 38 City Manager ............................................................................................................................... 42 Legal Services .............................................................................................................................. 49 Administrative Services ............................................................................................................... 51 Police Services ............................................................................................................................. 58 Fire and Beach Lifeguard Services .............................................................................................. 65 Public Services and Engineering Project Development ............................................................... 76 Library Services ........................................................................................................................... 99 Other Financing Uses ................................................................................................................. 102 Non-Departmental ..................................................................................................................... 104 Other General Funds
Recreation Services ......................................................................................................................... 107 Community Development Services ................................................................................................ 130 Insurance and Risk Management .................................................................................................... 140 Employee Benefits .......................................................................................................................... 144 Workers' Compensation ................................................................................................................. 147 CalPERS Stabilization ................................................................................................................. 152 Solid Waste and Recycling ............................................................................................................. 155 Vehicle and Equipment Replacement ............................................................................................. 159 IT Equipment Replacement ........................................................................................................... 164 Table of Contents
Fiscal Year 2023-24
Citizens Donation ............................................................................................................................ 168 Cultural Arts .................................................................................................................................... 172 Community Development Successor Agency Loan Fund .............................................................. 176 Frances G. Harpst Bequest ............................................................................................................. 180 Other Governmental Funds
Highway User (Gas) Tax ................................................................................................................ 185 Highway User (Gas) Tax II............................................................................................................. 190 RMRA ............................................................................................................................................ 194 Transnet ........................................................................................................................................... 198 RTCIP ............................................................................................................................................. 203 Coronado Bridge Tolls .................................................................................................................... 206 Transportation Development Act .................................................................................................... 211 Coronado Tidelands ........................................................................................................................ 216 Police Special Revenue Funds Equitable Sharing (DEA) ............................................................... 222 Treasury Forfeiture ......................................................................................................................... 227 Federal Grants ................................................................................................................................. 231 State Grants ..................................................................................................................................... 236 Library Special Revenue Funds ...................................................................................................... 239 Community Development Block Grant .......................................................................................... 246 Affordable Housing Fund ............................................................................................................... 250 Affordable Housing Management Fund .......................................................................................... 254 Low Cost Visitor Accomodation ......................................................................................................259 Relinquishment Highway Maintnance ..............................................................................................262 A.B Frye Trust ................................................................. 265 Harlow Memorial, Reynolds Endowment, P. Friedman...................................................................268 CIP Funds..........................................................................................................................................277 Enterprise Funds
Wastewater ...................................................................................................................................... 286 Golf Course ..................................................................................................................................... 293 Storm Drain ..................................................................................................................................... 297 Major Facilities Fund........................................................................................................................281 i
May 14, 2024
Honorable Mayor and City Council
Coronado City Hall
1825 Strand Way
Coronado, CA 92118
RE: Transmittal – Fiscal Year 2024-25 Budget and Financial Plan Dear Honorable Mayor and City Councilmembers:

I am pleased to transmit the Fiscal Year (FY) 2024-25 City of Coronado annual Budget and Financial Plan. Coronado is a high-performing city with a wide breadth of core and enhanced community services including police and fire, streets, planning and building, wastewater, storm water, library, and recreational facilities and programming. This Budget was thoughtfully developed to continue the City’s excellent services and focus on key areas of need. The Budget also takes a longer view and sets in motion a number of steps to plan for the future.

The Budget operates from a position of stability. The General Fund budget is balanced without a draw upon reserves. General Fund revenues are estimated at $74.4 million, approximately $4.2 million more than the revenues budgeted in FY 2023-24. General Fund expenditures are set at $74.1 million with a positive differential of $294,000. The total estimated year-end fund balance is projected at $70.5 million, of which $29.4 million is unassigned fund balance. The committed fund balance includes $36.6 million for emergency response; $4.0 million for a Capital Improvement Projects reserve; and $500,000 for a Historic Preservation fund revenue reduction cushion. Total expenditures across all funds, including Capital Improvement, are estimated at $118.9 million.

General Fund revenue has fully recovered from pre-pandemic levels, and all major revenue sources experienced strong growth during FY 2022-23. Property tax continues to increase steadily, with a 5.0% year-over-year increase projected since FY 2022-23.

Transient Occupancy Tax (TOT), which dropped to $9.6 million in FY 2020-21 from the pre-pandemic level of $15.7 million in FY 2018-19, rose to $22.7 million in FY 2022-23.

The ongoing renovation at one of the hospitality properties is projected to temporarily reduce the TOT to $17.5 million, which is still higher than the pre-pandemic level. ii
Similarly, Sales tax is expected to remain stable at $4.8 million, slightly down from $5.0 million received in FY 2022-23. Staff closely monitor all revenue sources and will report back to the City Council after the fiscal mid-year to report on tax receipts and emerging trends, with recommendations for any necessary adjustments to expenditures.

The continued high-interest rate environment has resulted in greater investment returns to the City’s excess cash balance. Under the City Council’s guidance, staff implemented strategies to further diversify the City’s investments for higher returns while maintaining the security of the principal balance and liquidity needs for the City’s operating needs.

Staff will continuously monitor and manage the City’s investments according to the changing interest rate environment and other relevant factors.

Another economic dimension affecting the City is inflationary pressure. After reaching a 40-year high of 9.1% year-over-year increase in the Consumer Price Index (CPI) in June 2022, inflation has steadily declined to a more modest 3.5% as of March 2024. During that time, the Federal Reserve raised the interest rate 11 times, with the last hike in July 2023. While there are broad expectations of multiple interest rate cuts during 2024, the Federal Reserve has shown reluctance to act as the downward trend of inflation has slowed in recent months. With this rise of inflation and despite its leveling, the City is experiencing sustained increases in the costs of services and supplies and particularly in construction.

With a highly competitive labor market continuing, recruitment and retention of highcaliber employees is a significant challenge for all workplaces, including Coronado.

Employees have mobility and choice, and the City must focus on hiring and motivating top talent to ensure continued quality operations, especially as the City’s staffing model is lean. The City will continue to review our staffing model and systems to ensure crosstraining, employee support, and appropriate redundancy for the continuity of operations.

After careful analysis, the FY 2024-25 budget includes a request for a modest increase of 1.75 FTE, in addition to several position reclassifications that will not affect the FTE count. The recommended FTE additions are in the Fire Department (0.25 FTE) and Public Services & Engineering Department (total of 1.5 FTE). The first is an increase of 0.25 FTE to the Fire Services Fire Prevention Aide position. Currently at 0.75 FTE, the increase to 1.0 FTE will help the City to achieve full compliance with the mandated Fire Code inspections. The second and third changes would build much-needed capacity in the Administrative Division of the Public Services & Engineering Department. This division oversees a variety of State and local programs, such as SB 1383, administers procurement for the entire City and manages a slate of CIP projects. The FTE changes are to increase by 0.50 FTE an existing 0.50 FTE Management Analyst and the addition of one 1.0 FTE Senior Management Analyst. Along with a substantial and growing program management load, the City’s CIP list is extensive and delays in project completion are compounding as the current staffing lacks the capacity for desired iii
completion timelines. The City must achieve more progress in critical projects and requires additional ongoing staff capacity.

The City is making strong progress on a number of initiatives and projects. Notably, on April 9, 2024 the City Council approved the 6th Cycle Housing Element Update, meeting State requirements and ending a years-long effort to attain compliance. The City continued its strong momentum on the Cays Park Master Plan, the Winn Room Remodel Plan, Downtown Beautification Plan and the Historic Survey and Context Statement.

These major planning initiatives are slated for adoption in 2024 and will move on to implementation. The complete rehabilitation of the Aquatics Center, which is restoring the pools, decking and all mechanical and chemical systems, will be achieved in the Summer of 2024.

In the past year, the City redoubled its advocacy efforts on the cross-border water pollution. The City dedicated a ubcommittee to focus on this work, a Councilmember was placed on the National League of Cities Energy, Environment and Natural Resources Committee, and a Councilmember was named to the International Boundary Water Commission Citizens Forum. Through active visits with legislators in Washington, DC and close collaboration with the other affected South County cities and Coronado’s Federal delegation, Coronado kept up a drumbeat of attention to this international crisis.

Considerable progress was made in dedicated Federal funding and the procurement and construction of treatment system-restoring projects in Mexico and the United States.

Achieving clean South County ocean waters and maintain open access to the coastline continues as one of Coronado’s chief goals.

The last year brought a number of emergencies to Coronado’s shores. In just a five-month period, the City activated its Emergency Operations Center three times to respond to Tropical Storm Hilary, a Boil Water Order affecting half of the City, and the severe storm pattern starting on January 22, 2024. Each event required the City to shift into emergency operations mode to respond to immediate threats and needs, community communications and recovery. These events presented crucial challenges for Coronado. The City’s ongoing emphasis on emergency planning and training has prepared the City well to respond to crisis.

The January 22, 2024 Storm will be distinguished as a notorious natural disaster and a caution for the future. This winter storm was predicted to produce a moderate 1” of rain over the course of the day. Instead, the meteorological effect known as “training” sustained the storm over South County for hours, dumping 4” of rain in as many hours.

With Coronado’s flat geography and a storm water drain system reliant on gravity, the high tidal action at the time compounded the flooding impacts around the City. Coronado is not naturally situated or engineered to manage this catastrophic volume of water. The City reacted quickly and creatively problem-solved to restore a flooded pump station and manage storm water flows, but the community endured much loss and continues to iv
restore months later. City facilities sustained an estimated $10 million in damage, with repairs needed for the Community Center, City Hall, John D. Spreckels Center, golf course, Police Department, Library and other City facilities.

However, this storm event motivated a strong emphasis on storm water and wastewater projects in the City’s Capital Improvement Program. The City is prioritizing existing projects on the list and scoping new projects as staff learned how the City’s systems work under the extreme conditions presented on January 22nd. Preparing for more severe weather and more quickly completing projects are key objectives for FY 2024-25.

In addition to designing and constructing key infrastructure projects, the City is planning for the longer-range future. One key effort is the assessment of fire and emergency medical needs for Coronado for the next 50 years. The City will launch a Community Risk Study to evaluate our geography, demographics and projected fire and emergency medical needs. This study will anchor the City’s planning for new fire stations and apparatus. The City is also assessing its other facilities to plan for repair and replacement and is conducting a wastewater and storm water study to project the projects, operations, staffing and costs to manage the City’s water conveyance systems.

Conclusion
FY 2023-24 was an excellent year in which the City of Coronado achieved much in core services and project delivery, completing long-standing initiatives and challenges, hiring and staffing an excellent workforce, and responding to numerous emergencies and crises. Coronado residents are fortunate to have a dedicated and talented staff team that looks forward to continuing to take Coronado to a bright future.

With my gratitude to the Coronado community, the City Council, the many staff members who contributed to the creation of this budget—and to the entire City team who will carry out its charge to deliver important public services—this FY 2024-25 City of Coronado Budget is presented for your consideration.

Tina Friend
City Manager (May 14, 2024)
v

BUDGET SUMMARY
This document contains the City of Coronado's proposed financial plan, or budget, for the fiscal year beginning July 1, 2024.

The front sections of the budget document contain general information such as the City's mission, vision, and guiding principle statements; organizational structure and staffing; and general statistical information. There is also a section containing financial summaries, which provides the City budget in snapshot form, including the one-page Summary of Funds found on page 22. The Financial Summaries section also includes a list of revenues and expenditures by fund source and a schedule of inter-fund transfers. Following the Financial Summary section, the department budgets are presented in order of fund number. Each fund section contains a brief description of the Department and Division activities supported by the fund and budget detail.

The budget was developed using guiding principles and strategies for preparation, and a timeline was reviewed by the City Council on March 19, 2024 (included on pages 2-3 of this document).

The City's operating budget also contains information about the City's organizational structure and total staffing. Organization charts are included on pages 5-15, and a History of Authorized Positions is shown on pages 16-19 of the document.

Across all funds, revenue is projected at $113.9 million (see page 25), a decrease of $12.2 million or 9.67% compared to FY 2023-24 projected revenue. Revenue is projected to be less than expenditures by $4.9 million for all funds. The City's total expenditures budget (including transfers and capital for all funds in FY 2024-25), is $118.9 million (see page 28). This is a decrease of $30.8 million or 20.55% when compared to FY 2023-24 estimated actuals. Fund Balances in total across all funds are projected to decrease by $4.9 million for an ending balance of $164.2 million at June 30, 2025 (see page 22).

REVENUE HIGHLIGHTS FOR ALL FUNDS IN TOTAL
The property tax revenue is projected to increase by $3.9 million or 9.80% to $43.2 million in FY 2024-25. After experiencing significant growth in the previous two years, the sales tax and the Transient Occupancy Tax (TOT) are expected to increase at a much lower level, primarily due to ongoing major renovation at one of the hospitality properties, which will place a significant number of rooms out of service for an extended period.

Enterprise Revenue (Wastewater services charges, Golf Course fees, and Storm Drainage fees) is expected to experience a nominal increase from FY 2023-24, while respective fee studies continue.

Additionally, Other Financing Sources (Transfer from Other Funds) projects a significant decrease of $19.1 million or -57.39% in transfers in FY 2024-25. This variance is primarily due to prior year transfers for the Parker Pump Station Rehabilitation project and a one-time reserve contribution transfer of $10.0 million to the Major Facilities Replacement Fund.

A comparison of transfers between the last three fiscal years is presented on page viii of this Budget Summary, and the schedule of transfers on page 23 of this document. The following chart shows the totals for all funds by category for revenues.
vi

EXPENDITURE HIGHLIGHTS FOR ALL FUNDS IN TOTAL
Total expenditures are proposed to decrease by $30.8 million or -20.55% from FY 2023-24. While the major categories of personnel services, services and supplies, and properties are all projected to increase, other financing uses (transfers between funds) and capital expenditures are projected to decrease significantly from FY 2023-24. The major elements of this net decrease are as follows:

1. A net increase in the Personnel category of approximately $3.7 million or 7.29% is attributable to increasing retirement (pension) costs, cafeteria plan allotment, employee step increases, and an across-the-board salary adjustment.

2. Services and Supplies category is projecting a nominal increase of $586,000 or 1.57%.

After experiencing the impacts of hyper-inflationary periods in the past two fiscal years, the Consumer Price Index (CPI) increases projects to stabilize in FY 2024-25. FY 2023- 24 expenditure budget also includes certain storm damage remediation and restoration expenditures pending reimbursement determinations from the City's excess property insurance, state, and federal agencies.

3. Property category projects to increase by $2.1 million or 48.13%. Increases are primarily related to various vehicle and equipment replacement needs, with the largest variance coming from the proposed budget for a fire engine replacement.

4. A net decrease in Other Financing Uses (Transfers to other funds) of $19.1 million. This is an offset of the Other Financing Sources on the revenue side, primarily related to prior year transfers for the Parker Pump Station Rehabilitation project and a one-time reserve contribution transfer of $10.0 million to the Major Facilities Replacement Fund.

FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25
Actual Actual Estimated Actual Proposed
Property Tax $ 35,783,998 $ 39,098,953 $ 39,357,663 $ 43,214,820 $ 3,857,157 9.80% Other Taxes 26,252,617 30,415,928 23,333,006 24,423,876 1,090,870 4.68% License & Permits 947,465 873,781 1,030,200 1,030,200 - 0.00% Fines & Fees 220,731 300,784 277,100 279,100 2,000 0.72% Use of Money & Property (3,112,895) 10,034,741 6,563,186 8,407,274 1,844,088 28.10% Charges Current Services 4,250,540 4,590,529 4,401,905 4,746,855 344,950 7.84% Intergovernmental Revenue 5,618,882 4,757,497 3,180,634 2,703,960 (476,674) -14.99% Other Revenue 863,792 728,508 799,251 699,050 (100,201) -12.54% Reimbursements 3,713,863 1,636,201 1,934,000 1,929,000 (5,000) -0.26% Enterprise Revenue 12,752,757 13,087,086 12,020,000 12,332,000 312,000 2.60% Other Financing Sources 11,392,450 15,087,401 33,225,086 14,158,853 (19,066,233) -57.39% Total All Funds $ 98,684,200 $ 120,611,409 $ 126,122,031 $ 113,924,988 $ (12,197,043) -9.67% Revenue Category
$ Variance
%
Variance
vii

5. Capital expenditure is projected to decrease by $18.0 million or -77.81% from FY 2023-

24. This is primarily due to the $15.3 million budget in FY 2023-24 for the continuation of the Parker Pump Station Rehabilitation project. This project will continue in FY 2024- 25 using rolled-forward of previously appropriated funds.

The following chart shows the expenditure totals and variances for all City funds by expenditure category.

STAFFING TOTALS
The proposed total of authorized permanent positions, which will be approved formally with the presentation of the Personnel Authorization and Compensation Plan (PACP) at a later City Council meeting, shows an increase of one and three-quarters (1.75) Full-Time Equivalent (FTE) positions, for a total number of positions, at 254.75 FTE in FY 2024-25. The proposed additional FTEs are summarized below and included in the FY 2024-25 budget proposal:
• Fire & Beach Lifeguard Services: Addition of one-quarter (0.25) FTE to the existing threequarters (0.75) FTE Fire Prevention Aide position. The addition will make this a full-time one (1) FTE position to help fully comply with the mandated inspections and redirect the position to inspect local businesses. The addition will also alleviate the demand for on-duty crews to conduct inspections while ensuring fire code compliance and supporting business continuity for local businesses.
• Public Services & Engineering: Addition of one (1) FTE Senior Management Analyst position. In recent years, the work assigned to the Public Services & Engineering Administrative Division has significantly exceeded the current capacity and the original planned workload. The additional position’s essential duties and responsibilities include:

City’s procurement and contracting process, wastewater and stormwater fee assessments and collections, transportation fund administration, and CIP management. The addition will create succession planning, allow the division to manage the voluminous and complex workload more efficiently, and provide redundancy around critical tasks vital to the City. • Public Services & Engineering: Addition of one-half (0.5) FTE to the existing one-half (0.5) FTE Management Analyst position. The addition will make this a full-time one (1) FTE position to support the policy/program development and compliance with the SB 1383 requirements. Other assigned duties of this position include: contracts/purchasing support, solid waste program compliance supervision/support, GIS support; transportation funds – FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25
Actual Actual Estimated Actual Proposed
Personnel Costs $ 42,084,401 $ 45,327,338 $ 50,802,212 $ 54,506,429 $ 3,704,217 7.29% Services & Supplies 25,684,310 27,914,032 37,455,430 38,041,682 586,252 1.57% Property (1,080,983) (2,320,281) 4,319,849 6,398,944 2,079,095 48.13% Debt Services 154,179 139,750 90,000 90,000 - 0.00%
Contingencies/Indirect Charges 451,729 472,313 511,000 511,000 - 0.00% Other Financing Uses 11,392,450 15,087,401 33,225,086 14,158,853 (19,066,233) -57.39% Capital Expenditures 9,840,053 7,262,746 23,205,336 5,150,000 (18,055,336) -77.81% Total All Funds $ 88,526,139 $ 93,883,298 $ 149,608,913 $ 118,856,907 $ (30,752,005) -20.55% Expenditure Category $ Variance
%
Variance
viii
RMRA/ TransNet, special projects – website redesign, fleet report, sewer handbills, FOG, ERP support, budget/ CIP general support.
• Other personnel changes with no FTE changes
o Public Services & Engineering: New classification (Senior Engineer) o Public Services & Engineering: Updated classifications (Utilities Manager, Public Services Managers, Public Services & Engineering Administrative Manager)

GENERAL FUND BUDGET HIGHLIGHTS

The General Fund is the largest fund and supports 63% of all municipal services and capital projects (this represents a net percentage adjusted for transfers to and from the General Fund).

General Fund revenue for FY 2024-25 is projected at $74.4 million, more than budgeted expenditures and transfers of $74.1 million by approximately $294,000. The majority of the City's operating costs, including Transfers to Other Operating Funds, are accounted for in the General Fund. In addition, the General Fund is the primary funding source for capital improvements, in the Capital Improvement Fund 400 and the Facilities Replacement Reserve Fund 436. For FY 2024- 25, there will be $850,000 in contributions to capital improvement projects in Fund 400.

REVENUE

The schedule below displays General Fund revenue, which is projected to increase in FY 2024-25 to a total of approximately $74.4 million, a $4.2 million increase from FY 2023-24. The subsequent paragraphs describe the notable changes.

FY 2024-25 Property Tax revenue is projected to grow by approximately $3.9 million or 9.80%.

This increase is expected to come from a combination of growth in assessed valuation due to the annual inflation adjustment and property sales. The final tax roll information from the County Assessor will be available in late June 2024.

General Fund Revenues FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 $ Variance %
Variance
Actual Actual Estimated Actual Proposed
Property Tax $ 35,783,998 $ 39,098,953 $ 39,357,663 $ 43,214,820 $ 3,857,157 9.80% Other Tax $ 26,185,026 $ 30,331,220 $ 23,298,006 $ 24,388,876 1,090,870 4.68% License & Permits $ 42,841 $ 37,717 $ 37,500 $ 37,500 - 0.00% Fines & Fees $ 218,001 $ 300,502 $ 276,000 $ 278,000 2,000 0.72% Use of Money & Property $ (1,270,785) $ 3,011,788 $ 3,266,526 $ 3,067,758 (198,768) -6.08% Charges Current Services $ 1,729,163 $ 1,619,318 $ 1,614,305 $ 1,614,555 250 0.02% Intergovernmental $ 3,336,306 $ 3,234,057 $ 820,340 $ 320,340 (500,000) -60.95% Other Revenue $ 385,532 $ 201,163 $ 182,000 $ 172,000 (10,000) -5.49% Reimbursements $ 1,239,913 $ 1,121,595 $ 1,335,000 $ 1,330,000 (5,000) -0.37% Other Financing Sources 1,100,000 1,000,000 - - - 0.00% Total General Fund
Revenues $ 68,749,995 $ 79,956,312 $ 70,187,340 $ 74,423,849 $ 4,236,509 6.04% ix
As previously mentioned, TOT and Sales and Use Taxes are projected to remain relatively level from FY 2023-24 at $ 17.5 million and $4.8 million (included in Other Tax revenue in the table above) in FY 2024-25, respectively, primarily due to the continuing major renovation at one of the hospitality properties. TOT activities are projected to return to normal capacity by FY 2025-26, with an increased number of rooms resulting from the renovation. The City's revenues from Property Taxes, Transient Occupancy Taxes, and Sales Taxes generate approximately 90.0% of the General Fund revenues.

After experiencing significant gains since FY 2022-23, the investment earnings in the Use of Money and Property category is projecting a slight reduction in FY 2024-25 by $199,000 or 6.08%.

FY 2024-25 budget is projecting the impact of the Federal Reserve Board's broad expectations of interest rate cuts during 2024. The City invests in a mix of short-term investment pools, Certificate of Deposits, and US Treasury Bills, with primary objectives of security, liquidity, and market rateof-return, in that order. The intergovernmental revenues project to decrease by $500,000 or -

60.95% as the pandemic related grants were completed in FY 2023-24.

EXPENDITURES
Proposed General Fund Expenditures and Transfers for FY 2024-25 total $74.1 million. This proposed budget supports operating costs in the General Fund, and via Inter-Fund Transfers, the operating costs in eight other funds. In addition to operating costs, the General Fund also pays for capital projects through its transfers to the Capital Improvement Projects Fund 400, the Facility Replacement and Refurbishment Fund 436, and the Storm Drain Fund 530. The proposed FY 2024-25 expenditures budget is less than the FY 2023-24 estimated actual expenditures by approximately $4.8 million or 6.14%.

Expenditures by Category: The following schedule compares the proposed General Fund expenditures by category to FY 2023-24 estimated actuals, and to the prior years’ actual expenditures.

The Personnel category represents 57.88% of all General Fund expenditures. General Fund salaries and benefits were adjusted for scheduled step increases and general across-the-board salary adjustments. During FY 2022-23, three (3) year Memorandum of Understanding agreements were reached with the American Federation of State, County and Municipal Employees, Local 127, Coronado Firefighters' Association, and Coronado Police Officers' Association, which will be in effect through FY 2024-25. As previously mentioned, FY 2024-25 budget proposal includes addition of one and three quarters (1.75) FTEs, for a total of 254.75 FTEs.

FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25
Actual Actual Estimated Actual Proposed
Personnel Costs $ 33,869,456 $ 35,956,581 $ 39,967,022 $ 42,904,151 $ 2,937,129 7.35% 57.88% Services & Supplies 13,964,133 15,399,343 18,101,785 19,280,596 1,178,811 6.51% 26.01% Property 353,307 397,581 549,100 774,682 225,582 41.08% 1.05% Transfers to Other Funds 10,092,450 13,283,836 20,361,890 11,170,000 (9,191,890) -45.14% 15.07% Total General Fund
Expenditures $ 58,279,346 $ 65,037,341 $ 78,979,797 $ 74,129,429 $ (4,850,367) -6.14% 100.00% % of Total
Budget
General Fund Expenditure
by Category
%
$ Variance Variance
x
The budgets for all departments include an allocated share of the City's total payments to CalPERS (the California Public Employees' Retirement System). For FY 2024-25, the CalPERS Board of Trustees has voted to hold the current discount rate of 6.8%. The total Retirement Costs budgeted for all funds in FY 2024-25 is approximately $10.60 million, and the expected payment to CalPERS is estimated at $10.15 million. This difference of $450,000 will be paid into the City's Pension Stabilization Fund (115 Pension Trust Account).

To track the lump sum costs paid to CalPERS toward the Unfunded Actuarial Liability, staff made an account number change starting with the FY 2018-19 budget. Account number 7122 (Retirement Plan-Misc. UAL) was added to all budgets to reflect the amount paid to CalPERS for the contribution toward paying off the Unfunded Actuarial Liability. By establishing this new account, the City will know the impact of all changes to the actuarial assumptions (including the discount rate change) on the City of Coronado budget. The following table shows the effect on the City budget related to the payments to CalPERS in comparison to the amounts expended for pension costs.

Health Insurance (Cafeteria Plan) premiums have increased over the last few years and will undoubtedly increase over the years to come as well. An estimated five percent increase is budgeted in employees' cafeteria benefits and included in FY 2024-25 budget.

FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated
FY 2024-25
Proposed
(A) Payroll as reported to CalPERS
Miscellaneous Employees 12,737,000 12,654,000 13,591,000 15,626,000 16,934,000 Public Safety Employees 9,032,000 9,042,000 9,548,000 10,211,000 10,751,000 Total 21,769,000 21,696,000 23,139,000 25,837,000 27,685,000 (B) Contribution paid to CalPERS
Miscellaneous Employees 3,395,000 3,546,000 3,902,000 4,106,000 4,679,000 Public Safety Employees 3,603,000 3,960,000 4,347,000 4,786,000 5,469,000 Total 6,998,000 7,506,000 8,249,000 8,892,000 10,148,000 (C) Contribution % (B/A)
Miscellaneous Employees 26.7% 28.0% 28.7% 26.3% 27.6%
Public Safety Employees 39.9% 43.8% 45.5% 46.9% 50.9%
Total 32.1% 34.6% 35.6% 34.4% 36.7%
(D) Payments to Pension
Stabilization Trust Account 3,178,000 2,000,000 1,000,000 450,000 450,000 Contribution % (D/A) 14.6% 9.2% 4.3% 1.7% 1.6%
(E) Total Pension Contribution (B
+D) 10,176,000 9,506,000 9,249,000 9,342,000 10,598,000 Contribution % (E/A) 46.7% 43.8% 40.0% 36.2% 38.3%
xi
The Workers' Compensation costs to be spread across all departments and funds is proposed for FY 2024-25 at $1.5 million, the same as the amount budgeted for FY 2023-24. This amount is intended to cover the Workers' Compensation claims expenses, which are expected to be $2.2 million. The Workers' Compensation Fund reserves, estimated to be $2.9 million as of June 30, 2025, appear adequate. The rates charged to operating departments are intended to keep pace with current workers' compensation claims expenditures.

Non-Personnel Categories (Services and Supplies, Property and Other): Approximately 26.01% of the proposed FY 2024-25 General Fund budget is for Services and Supplies expenditures. This non-personnel expenditure in the General Fund is projected to continue increasing, however, at a much lower rate than in recent years, as the inflation has come down to a more modest level.

An additional 1.05% of the General Fund budget is for Property expenditures.

Debt Service Category: The General Fund has no outstanding debt, so there is no debt service obligation at this time.

Transfers: The General Fund provides indirect support to several other funds through inter-fund transfers. The total amount being transferred to other funds is lessthan FY 2023-24 by a net amount of approximately $19.1 million, shown in the schedule below on a fund-by-fund basis.

In prior years, additional transfers were made in excess of the current operating needs to build up reserve amounts in other funds. This has allowed the other funds to build healthy reserves, including the Pension Stabilization Fund, Vehicle Equipment Replacement Fund, Information FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25
Actual Actual Actual Proposed
Recreation $ 2,600,000 $ 4,200,000 $ 4,200,000 $ 4,200,000 $ - Community Development 250,000 2,725,000 1,500,000 1,500,000 - Insurance - 500,000 1,700,000 2,800,000 1,100,000
Pension Stabilization 1,550,000 550,000 - - -
Solid Waste Recycling 272,000 280,000 350,000 350,000 - Vehicle/Equipment Replacement 840,000 1,000,000 500,000 2,988,853 2,488,853 Information Technology Replacement 880,000 500,000 700,000 700,000 - Cultural Arts 195,450 195,450 195,450 270,000 74,550
General Capital Projects 655,000 1,913,166 716,440 850,000 133,560 Highway Users Tax II Fund 200,000 403,565 500,000 - (500,000) Major Facilities Replacement 2,350,000 1,000,000 10,000,000 - (10,000,000) WasteWater - - 12,363,196 - (12,363,196)
Storm Drain 500,000 820,220 500,000 500,000 -
Sub-Total Transfers to Other Funds 10,292,450 14,087,401 33,225,086 14,158,853 (19,066,233) Employee Benefits - - - - -
Workers Comp 1,100,000 1,000,000 - - -
Sub-Total Transfers from Other Funds 1,100,000 1,000,000 - - - Total Net Transfers $ 11,392,450 $ 15,087,401 $ 33,225,086 $ 14,158,853 $ (19,066,233) General Fund Transfers to/(from)
Other Funds $ Change
xii
Technology Replacement and Major Facilities Replacement Fund. Those funds will still retain adequate reserves through June 30, 2025, and are in no danger of being overdrawn by current expenditures from those funds.

The City's fleet of vehicles and its inventory of other fixed asset equipment continues to grow in value, and the replacement costs have increased notably over the past few years. The City sets aside funds every year into this fund to support the future replacement of assets, except for those supported by the Enterprise Funds. Defined, these assets include all vehicles that have a Vehicle Identification Number (VIN) and equipment greater than $10,000 in value (except for Heating Ventilating and Cooling {HVAC} equipment). FY 2024-25 proposes $3.0 million to be transferred from the CDA Loan Fund (Fund 160), as vehicles and equipment capital assets are eligible uses of this restricted fund.

City Council policy establishes a level of funding to be transferred from the General Fund for current and future capital projects. In FY 2024-25, there will be $850,000 for various projects, highlighted by the police station entrance & perimeter security and continuation of various projects. There are sufficient reserves ($7.4 million in the Capital Projects Fund 400, including prior appropriations) to complete the projects that have been appropriated in FY 2024-25 and prior years.

The Facilities Replacement Fund will have a Fund Balance of approximately $16.5 million at the end of FY 2024-25. This balance excludes the $14.3 million of inter-fund loan transferred to the Wastewater Enterprise fund to for the Parker Pump Rehabilitation project. During FY 2023-24, a one-time contribution of $10.0 million was approved to be transferred from the General Fund in anticipation of several long-term large city facilities capital projects. xiii
Expenditures by Department: The schedule displayed below is the General Fund budget portrayed on a department basis. The net of transfers and department budgets show a decrease of 6.14%.

The Legislative budget contains the expenditures associated with supporting the City Council activities. The largest expenditure account in this budget is for the annual funding of Community Grants, which is shown separately in the Department listing above. This program is intended to show an increase as a percentage of total General Fund revenues over the ensuing years. The City will receive proposals from community organizations after the FY 2024-25 is adopted in June 2024. The total budget for this department in FY 2024-25 is proposed at approximately $1.6 million, and the details begin on page 36 of the budget document.

The Personnel costs for this budget unit, which pays the monthly stipend, expense allowance and health benefits for the five City Council members, is only changing to account for the increases in the contribution to CalPERS for pension costs. This will increase personnel costs in this department by 7.15%, bringing the proposed FY 2024-25 personnel services costs to approximately $228,000. Services, supplies, and property line items for FY 2024-25 will decrease slightly by 2.49%.

FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25
Actual Actual Estimated Actual Proposed
Legislative $ 639,065 $ 446,703 $ 602,094 $ 567,793 $ (34,301) -5.70% Community Grants 754,999 1,024,021 1,000,000 1,015,000 15,000 1.50% City Clerk 315,229 420,776 453,097 511,859 58,762 12.97% City Manager 790,199 907,950 1,085,653 1,100,858 15,206 1.40% CDSA Admin 63,733 42,763 22,000 22,000 0 0.00%
Public Communications 161,628 163,571 256,906 255,807 (1,099) -0.43% Legal Services 865,738 1,387,485 718,200 834,864 116,664 16.24% Administrative Services 4,213,159 4,476,065 4,962,062 5,645,977 683,915 13.78% Police Services 15,081,759 16,545,989 18,302,937 19,595,529 1,292,592 7.06% Fire & Beach Lifeguard Services 10,324,157 10,432,138 11,782,917 13,015,094 1,232,178 10.46% Public Services & Engineering 10,838,112 11,195,378 13,521,678 14,252,517 730,839 5.40% Library Services 3,148,849 3,258,496 3,755,548 4,015,919 260,372 6.93% Non-Departmental 930,998 1,413,483 2,154,816 2,126,211 (28,605) -1.33% Departmental Subtotal 48,127,625 51,714,818 58,617,907 62,959,429 4,341,523 7.41% Transfers & Other Uses of Funds 10,092,450 13,283,836 20,361,890 11,170,000 (9,191,890) -45.14% Total General Fund $ 58,220,075 $ 64,998,654 $ 78,979,797 $ 74,129,429 $ (4,850,367) -6.14% General Fund Expenditures by
Department $ Variance % Variance
Legislative
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 204,813 212,809 228,023 7.15%
Services and Supplies 1,261,070 1,384,285 1,349,770 -2.49% Property 4,842 5,000 5,000 0.00%
Total Legislative 1,470,724 1,602,094 1,582,793 -1.20%
Expenditures by Category Variance
xiv
The City Clerk Department budget has an increase of approximately $59,000, or 12.97%, primarily due to Mayoral and City Council member elections during FY 2024-25. The total budget for this department in FY 2024-25 is proposed at approximately $512,000, and the details begin on page 38 of the budget document.

There is an increase of approximately $15,000 or 1.40% in the City Manager Department budget.

Services and Supplies are decreasing by 39.39%, primarily due to the community satisfaction survey performed during FY 2023-24. The total proposed budget for the City Manager Department is approximately $1.1 million, as shown below and in detail on page 42 of the budget document.

City Clerk
Expenditures by Category FY 2022-23 FY 2023-24 FY 2024-25 Variance Actual Estimated Actual Adopted
Personnel 340,259 343,935 331,007 -3.76%
Services and Supplies 80,517 109,162 180,852 65.67%
Property - - - 0.00%
Total City Clerk 420,776 453,097 511,859 12.97%
City Manager
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Adopted
Personnel 891,779 991,645 1,043,884 5.27%
Services and Supplies 16,171 94,008 56,974 -39.39%
Property - - - 0.00%
Total City Manager 907,950 1,085,653 1,100,858 1.40%
Expenditures by Category Variance
xv
There is a net increase of approximately $684,000 or 13.78% in the Administrative Services Department budget, which consists of Finance, Human Resources, and Information Technology (IT). Increases are primarily related to long-term CIP and facilities replacement financial plan, and increases in various IT expenses, including MS Office licensing, cloud storage, enterprise GIS support, and additional public safety support. The total proposed budget for this department is approximately $5.6 million for FY 2024-25, as shown in the following table and in more detail on page 51 of this budget document.

The following analysis identifies the major elements comprising the year-to-year variance amounting to an increase of approximately $684,000 in the FY 2024-25 budget.

Administrative Services
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 2,485,452 2,990,104 3,283,032 9.80%
Services and Supplies 1,990,613 1,971,958 2,362,945 19.83% Property - - - 0.00%
Total Administrative Services 4,476,065 4,962,062 5,645,977 13.78% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation 292,928 9.80% 7000 Personnel Services
Salary adjustment, step increases, and related FICA and Medicare, increases in cafeteria benefit plan, payments to CalPERS, and additional temporary seasonal help for implementation of the HR & Payroll enterprise system.
390,987 19.83% 8000 Services and Supplies
Increases are primarily related to long-term CIP and facilities replacement financial plan, increases in various IT expenses, including MS Office licensing, cloud storage, enterprise GIS support, and additional public safety support.
- 0.00% 9000 Property
No Change.
683,915 13.78% Administrative Services 10014X total
xvi
The Police Services budget, the largest operating department budget in the General Fund, is slated to increase by approximately $1.3 million or 7.06% this year. Increases in Services and Supplies category include the addition of in-car cameras, IA Pro, dispatch console maintenance, utilities, and fuel. The total proposed budget for this department is approximately $19.6 million for FY 2024-25, as shown in the following table and in more detail on page 59 of this budget document.

The following analysis identifies the major elements comprising the year-to-year variance amounting to an increase of $1.3 million in the FY 2024-25 budget.

Police Services
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 14,749,143 16,274,847 17,400,971 6.92%
Services and Supplies 1,636,477 1,886,772 2,072,959 9.87% Property 160,370 141,318 121,600 -13.95%
Total Police Services 16,545,989 18,302,937 19,595,529 7.06% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation 1,126,123 6.92% 7000 Personnel Services
Salary adjustment, step increases, and related FICA and Medicare, increases in cafeteria benefit plan, shift differential, and payments to CalPERS.
186,187 9.87% 8000 Services and Supplies
Increase in contract services include addtion of in-car cameras, IA Pro, dispatch console maintenance, utilities, and fuel.
(19,718) -13.95% 9000 Property
Decrease is primarily due to prior year budget for e-bikes and 40MM launchers firearms.
1,292,592 7.06% Police Services 10021X Total
xvii
The budget for the Fire and Beach Lifeguard Services Department is proposed with an increase of approximately $1.2 million for FY 2024-25. The personnel category includes one quarter (0.25) additional FTE Fire Prevention Aid position. Increases in Services and Supplies primarily relate to utility, supplies costs, Personal Protective Equipment (PPE) maintenance, and planned Community Risk Assessment. The Community Risk Assessment is a process for assessing hazards, vulnerabilities, and risks to our City. It is the foundation for risk reduction, which identifies and prioritizes integrated and strategic investment of resources to reduce the occurrence and impact of risk. The increase in Property category include NFPA-compliant PPE lockers, replacement of ballistic PPE, replacement of personal escape system, PPE washer and dryer for the Cays fire station, and Unmanned Aircraft Systems (UAS) to establish and develop aviation program to enhance the City's operational capabilities in this area. The total proposed budget for this department is approximately $13.0 million for FY 2024-25, as shown in the following table and in more detail on page 65 of this budget document.

The following analysis identifies the major elements comprising the year-to-year variance amounting to an increase of approximately $1.2 million in the FY 2024-25 budget.

Fire Services
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 9,289,634 10,232,517 11,058,242 8.07%
Services and Supplies 1,059,347 1,368,500 1,523,652 11.34% Property 83,157 181,900 433,200 138.15%
Total Fire Services 10,432,138 11,782,917 13,015,094 10.46% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation 825,726 8.07% 7000 Personnel Services
Salary adjustment, step increases, and related FICA and Medicare, increases in cafeteria benefit plan, and payments to CalPERS. Request of one-quarter (0.25) additional FTE: Fire Prevention Aid. 155,152 11.34% 8000 Services and Supplies
Increases are primarily related to utility, supplies costs, Personal Protective Equipment (PPE) maintenance, and planned Community Risk Assessment.
251,300 138.15% 9000 Property
Increase is primarily due to NFPA compliant PPE lockers, replacement of ballistic PPE, replacement of personal escape system, PPE washer and dryer for the Cays fire station, and Unmanned Aircraft Systems (UAS) to establish and develop aviation program to enhance the City’s operational capabilities in this area.
1,232,178 10.46% Fire Service 10025X Total
xviii
The budget for the Public Services and Engineering Department is proposed with an increase of $731,000 for FY 2024-25, bringing the total budget to approximately $14.3 million. The personnel category includes one and a half (1.50) additional FTE: Senior Management Analyst (1.0 FTE) and Management Analyst (0.5 FTE). Other personnel changes include one new classification (Senior Engineer) and updated classifications (Utilities Manager, Public Services Managers, Public Services & Engineering Administrative Manager). These changes will not result in FTE changes. The Services and Supplies category projects to increase by approximately $282,000 or

3.92%, primarily related to engineering consultant work, tree trimming and maintenance, special events, HVAC repairs, and ERP implementation. The following table shows the department budget in more detail, beginning on page 76 of this budget document.

The following analysis identifies the major elements comprising the year-to-year variance amounting to an increase of $731,000 in the FY 2024-24 budget.

Public Services & Engineering
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 5,558,178 6,222,372 6,667,012 7.15%
Services and Supplies 5,500,205 7,192,924 7,475,124 3.92% Property 136,996 106,382 110,382 3.76%
Total Public Services & Engineering 11,195,378 13,521,678 14,252,517 5.40% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation 444,640 7.15% 7000 Personnel Services
Salary adjustment, step increases, and related FICA and Medicare, increases in cafeteria benefit plan, certification incentive pay, longevity pay, tuition reimbursements, and payments to CalPERS. Request of one and a half (1.5) additional FTE: Senior Management Analyst (1.0 FTE) and Management Analyst (0.5 FTE).
282,199 3.92% 8000 Services and Supplies
Increases in contract services include engineering consultant work, tree trimming and maintenance, special events, HVAC repairs, and ERP implementation.
4,000 3.76% 9000 Property
Decrease is primarily due to prior year budget for contracts and bids modules.
730,839 5.40% Public Services & Engineering 1003XX Total xix
The Library Services Department budget has a net increase of approximately $260,000 or 6.93%.

Personnel Services expenditures will increase by approximately $197,000 or 7.32%, mainly due to salary adjustments, step increases, and increases in the amounts paid to CalPERS. The Services and Supplies category will increase by $73,000 or 7.70%, and the Property category will remain level to the current fiscal year. The increase in Services and Supplies is primarily related to increased e-book provider services, general/children/teen books, and online databases. The total proposed budget for this department is approximately $4.0 million for FY 2024-25, as shown in the following table and in more detail beginning on page 97 of this budget.

The following analysis identifies the major elements comprising the year-to-year variance amounting to an increase of approximately $260,000 in the FY 2024-25 budget.

Library Services
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 2,437,323 2,694,794 2,891,981 7.32%
Services and Supplies 809,375 950,754 1,023,939 7.70%
Property 11,798 110,000 100,000 -9.09%
Total Library Services 3,258,496 3,755,548 4,015,919 6.93% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation 197,187 7.32% 7000 Personnel Services
Salary adjustment, step increases, and related FICA and Medicare, increases in cafeteria benefit plan, and payments to CalPERS. 73,185 7.70% 8000 Services and Supplies
Increases are primarily related to increased e-book provider services, general/children/teen books, and on-line database.
(10,000) -9.09% 9000 Property
Decreases are primarily related to prior year budget for additional shelving areas.
260,372 6.93% Library Services 100550 Total
xx
The Non-departmental and other uses budget starts on page 102. This budget coalesces costs associated with many different departments or city-wide activities into a single budget unit. The net difference in budget totals for this budget is a decrease of approximately $9.2 million or

40.95%. The proposed decrease in this budget is primarily related to a one-time $10.0 million contribution to the Facilities Replacement Fund 436, which is the primary element that varies from the prior year in this budget section of this budget message. The total proposed amount for this budget unit is $13.3 million.

GENERAL FUND RESERVES
The ending General Fund Balance is proposed at approximately $70.5 million for FY 2024-25. Of this amount, $36.6 million is committed for emergency response, $4.0 million is committed to a utility undergrounding project, $500,000 is committed to Historic Preservation, and approximately $29.4 million is unassigned. The Fund Balance for the General Fund is shown on the General Fund Sources and Uses schedule found on page 32.

As determined by the City Council Fund Balance policy, the minimum General Fund reserve requirement for FY 2024-25 will be $36.6 million. This amount is derived by taking an amount equal to six months of expenditures.

Non Departmental
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel - 4,000 - -100.00%
Services and Supplies 1,452,170 2,148,816 2,124,211 -1.15% Property - 2,000 2,000 0.00%
Other Financing Uses 13,283,836 20,361,890 11,170,000 -45.14% Total Non Departmental 14,736,006 22,516,706 13,296,211 -40.95% Expenditures by Category Variance
xxi

DISCUSSION OF OTHER CITY FUNDS
In addition to the General Fund, there are more than 27 additional funds within the City's fund structure. All the 100 series funds, of which there are a total of 14, are subsets of the General Fund for financial reporting purposes. The City Council has the most discretion on the use of these funds, all of which are either assigned (an accounting term used to designate a portion of the fund balance) or have had restrictions to be used for specific purposes. These General Fund types include the Recreation Fund, Community Development Fund, Insurance Fund, Vehicle & Equipment Replacement Fund, the Frances G. Harpst Fund, and others.

The funds in the 200 series are defined as special revenue funds and have unique restrictions from external agencies such as the State and Federal governments. The 400 series are funds that are specifically designated as capital project funds. The City has three enterprise funds: Wastewater, Golf, and Storm Drain. The accounting for these activities is intended to show that the fees generated from the use of the enterprise facilities are the primary source of income. Costs and income are matched in this enterprise model, i.e., the user of a service pays the fair share of costs associated with the particular benefit received by that user. The best example of this would be in the Golf Course, where the cost of the round of golf should equal the costs incurred to provide that service to that golfer. The last set of funds in the 720 series is the permanent fund category. These funds have been set up to account for bequests to the City where the donor restricts the use of the proceeds. All the 720 series funds at the City are funds in trust for use at the Library. The Summary of Funds on page 22 of the document contains a listing of each fund, the expected opening balances, revenues, expenditures, and ending balances. The following funds are the most noteworthy and are summarized in the following explanations.

The Recreation Fund 106 and Community Development Fund 108 were set up separately from the General Fund 100 to account for municipal services funded partly by revenue from user fees and charges. The General Fund inter-fund transfer of $4.2 million for the Recreation Fund supports activities in this fund for which the operations costs are not fully recovered with user fees. The General Fund transfer supports activities that either do not generate fees (e.g., most current and advanced planning activities) or for which the City Council has determined were appropriate for support (certain youth and recreation programs). The revenues in the Recreation Fund and Community Development Fund have not sustained growth in costs; consequently, the fund balance for this fund has been diminished over the last few years. xxii
In the Recreation Fund 106, the projected revenue from fees and charges is $1.9 million (an increase of $324,000 from FY 2023-24). Personnel services are proposed to increase by approximately $284,000 or 7.70% in FY 2024-25. The following table shows the totals by category and variances for those category totals between FY 2023-24 and FY 2024-25. The increase in the Personnel category is related to additional temporary and seasonal hires to support increased and returning recreation programs. Accounts in the Services and Supplies category will increase by approximately $413,000 or 22.25%, and accounts in the Property category project a decrease of $71,000 in FY 2024-25. The increase in the Services and Supplies is primarily due to the reopening and expansion of various programs and related costs. The total proposed budget for this department is approximately $6.4 million for FY 2024-25, as shown in the following table and in more detail, beginning on page 107 of this budget. The Fund Balance at June 30, 2025, is estimated at approximately $173,000.

The following analysis identifies the major elements comprising the year-to-year variance amounting to an increase of approximately $626,000 in the FY 2024-25 budget.

Revenues support 100% of the building activities, whereas the General Fund has supported most planning activities. For FY 2024-25, the Community Development Fund will receive $1.5 million from the General Fund. The expected revenues from building and planning fees in FY 2024-25 total $1.5 million. Expenditures in total are estimated to be approximately $3.6 million, with a minimal increase of approximately $32,000 or 0.89%. The Personnel Services category is proposed to increase by approximately $71,000 or 3.26% in FY 2024-25. Accounts in the Services and Supplies category will decrease by approximately $39,000 or 2.72% in FY 2024-25, primarily due to the prior year's budget for an EIR for the Historic Context Statement. The Fund Balance on June 30, 2025, is estimated at approximately $6,000. The total proposed budget for this department for FY 2024-25 is shown in the following table and in more detail beginning on page 130 of this budget.

The Insurance Fund 110 accounts for the City's general risk management activities. Insurance premiums for public liability, claims, property, surety bond insurance, legal services, and other related costs for this activity are estimated at approximately $2.7 million for FY 2024-25 (a $380,000 increase from FY 2023-24). The services and supplies category accounts for most of the increases by $372,000. This is primarily due to the continued increase in excess insurance coverage premiums and legal services relating to various claims litigations. The resulting Fund Balance expected on June 30, 2025, of approximately $20,000 adequately protects the City's financial resources from liability claims and property damage exposure. The following table shows the total budget for this fund in each category, and more details are shown beginning on page 140 of this budget.

Community Development
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 1,900,054 2,184,222 2,255,492 3.26%
Services and Supplies 1,297,613 1,432,596 1,393,619 -2.72% Property - - - 0.00%
Total Community Development 3,197,667 3,616,818 3,649,111 0.89% Expenditures by Category Variance
Insurance Fund
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 127,828 101,810 109,639 7.69%
Services and Supplies 2,156,438 2,210,617 2,582,417 16.82% Property - - - 0.00%
Total Insurance Fund 2,284,266 2,312,426 2,692,056 16.42% Expenditures by Category Variance
xxiv
The Employee Benefits Fund 112 is funded through interdepartmental service charges from which the City pays for employer-provided health and other benefits such as long and short-term disability, life insurance, and unemployment insurance. The salaries and benefits category is scheduled to increase by $5,000 due to salary adjustments, step increases, and increases in the amounts paid to CalPERS. The negative salaries and benefits represent the net expenditures for this category after budgeting for amounts not used by employees in the Flexible Spending Accounts (FSA) and Health Reimbursement Accounts (HRA) of $500,000. The total expenditures from this fund are programmed at approximately $219,000, with offsetting reimbursements of $500,000. The net reduction in Fund Balance is approximately $219,000, leaving a balance of approximately $71,000 for this fund on June 30, 2025. This reserve amount is prudent and provides financial resources to mitigate the impact of future health insurance premium increases. The total proposed budget for this fund for FY 2024-25 is shown on the following table and in more detail beginning on page 144 of this budget.

The Workers' Compensation Insurance Fund 114 is funded with transfers from other operating funds. The transfers from all City funds ($1,500,000) are used to pay for workers' compensation claims (the City is self-insured for the majority of its claims and a third-party administrator pays claimants directly), excess insurance premiums, and the staff cost allocated to administer this activity. The residual difference between the costs of the program and the transfers from other funds used to support these costs ends up in the Fund Balance, which is estimated at $2.9 million for the FY 2024-25. This amount is considered a prudent reserve to protect the City against workers' compensation claims from City employees. The Services and Supplies category will increase by approximately $45,000 or 10.23%, primarily due to increases in the excess insurance premium and third-party administrator service. The total proposed budget, which is $652,000 for this fund for FY 2024-25 is shown on the following table and in more detail beginning on page 147 of this budget.

Employee Benefits Fund
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 82,109 (68,535) (63,999) -6.62%
Services and Supplies 192,836 275,759 283,335 2.75%
Property - - - 0.00%
Total Employee Benefits Fund 274,945 207,224 219,336 5.84% Expenditures by Category Variance
Workers' Compensation Insurance Fund
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 157,131 164,216 167,280 1.87%
Services and Supplies (644,565) 440,000 485,000 10.23%
Property - - - 0.00%
Other Financing Uses 1,000,000 - 0.00%
Total Workers' Compensation Insurance Fund 512,565 604,216 652,280 7.95% Expenditures by Category Variance
xxv
The CalPERS Stabilization Fund 118 is a pass-through fund used to record the amounts transferred to the Pension Stabilization (115 Trust) Account. The expected transfer amount from operating department accounts (account number 7119-PERS Stabilization Adjustment) is proposed for the FY 2024-25 budget at $450,000. The FY 2024-25 budget for this program includes no additional transfer from the General Fund. This is part of the City's effort to mitigate the anticipated temporary TOT revenue reduction during FY 2024-25. The ending balance for this fund is estimated at $15.7 millon as of June 30, 2025. This fund is referenced in the summary of all funds on page 22 and the proposed budget is shown on page 152 of this budget.

The Solid Waste and Recycling Fund 130 accounts for the costs for developing, implementing and administering the City's solid waste programs including the Household Hazardous Waste Program.

Revenues are remitted to the City's waste disposal operator, then turned over to the City, and recorded in this fund as revenue. The estimated total revenues for FY 2024-25 are $814,000. The City General Fund subsidizes the waste disposal rates paid to the waste disposal operator per an agreement the City Council has approved. The amount of the General Fund subsidy for FY 2024- 25 is $350,000, the same level from FY 2023-24. Services and supplies is expected to increase minimally by $20,000 or 2.97%. The total proposed budget for this fund for FY 2024-25 of approximately $925,000 is shown on the following table and in more detail beginning on page 155 of this budget.

Solid Waste and Recycling Fund
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 146,861 101,606 217,308 113.87%
Services and Supplies 518,921 687,700 708,100 2.97%
Property - - - 0.00%
Total Solid Waste and Recycling Fund 665,782 789,306 925,408 17.24% Expenditures by Category Variance
xxvi
The Vehicle & Equipment Replacement (VER) Fund 135 has been funded through an annual transfer from the General Fund in prior years. For FY 2024-25, the transfer of nearly $3.0 million is proposed from the CDA Loan Fund 160. The replacement of vehicles and equipment are one of the eligible uses of the CDA Loan Fund 160. The list of vehicles and equipment scheduled for replacement totals $3.5 million, including $500,000 of reserve for future replacement of a second fire engine for the Fire Services, and can be found on page 161 of this budget document. The Fund Balance on June 30, 2025 is estimated at approximately $1.6 million. The total proposed budget for this fund for FY 2024-25 is shown in the following table and in more detail beginning on page 159 of this budget.

The Technology Equipment Replacement Fund 137 was established in FY 2018-19 to account for the long-term budget requirements of the City's Information Technology (IT) infrastructure.

Similar to the City's long-term equipment needs, the purpose of this fund is to allow for a structured and disciplined approach to replacing the City's IT equipment over the course of many years. This activity is funded through an annual transfer from the General Fund. The Fund Balance on June 30, 2025, is estimated at $964,000. The total proposed budget, which is $1.0 million, for this fund for FY 2024-25 is shown in the following table and in more detail on page 164 of this budget.

Vehicle & Equipment Replacement (VER)
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel - - - 0.00%
Services and Supplies - - - 0.00%
Property 841,897 1,955,300 3,488,853 78.43%
Total Vehicle & Equipment Replacement (VER) 841,897 1,955,300 3,488,853 78.43% Expenditures by Category Variance
IT Equipment Replacement
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel - - - 0.00%
Services and Supplies - - - 0.00%
Property 331,396 757,000 1,020,000 34.74%
Total IT Equipment Replacement 331,396 757,000 1,020,000 34.74% Expenditures by Category Variance
xxvii
The Cultural Arts Fund 151 segregates the expenditures related to cultural arts. The primary reason for establishing a separate fund is to segregate the fundraising and program revenue expected to be generated by the activities of the Cultural Arts Commission in a separate holding group of accounts. The payroll and benefits for the Arts Administrator are included in this fund. The projected revenue of $309,000 for the Cultural Arts Fund includes anticipated donations, contributions, and grants related to cultural arts activities. To support the activities of the Cultural Arts Commission, the General Fund has budgeted a transfer of $270,000 for this activity. The Fund Balance on June 30, 2025, is estimated at approximately $17,000. The total proposed budget, which is $316,000, for this fund for FY 2024-25 is shown in the following table and in more detail beginning on page 172 of this budget.

The Community Development Agency (CDA) Loan Fund 160 was established in FY 2015-16 to account for the repayment of loans made to the CDA by the General Fund. The proceeds from refinancing the CDA bonds and loans resulted in a one-time payment of approximately $33 million to this fund in October 2018. This fund's ending balance is expected to be approximately $14.2 million as of June 30, 2025. Because of Internal Revenue Service Code non-taxable use restrictions, the proceeds of $33 million in loans can only be used on capital project expenditures.

The budget for this activity begins on page 176 of this document. As previously mentioned in this budget message, a one-time $9.3 million transfer from this fund to the Relinquished Highway Maintenance Fund was made in FY 2020-21. In FY 2024-25, $3.0 million of transfer-out is proposed to Vehicle & Equipment Replacement (VER) Fund 135.

Cultural Arts
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 182,238 193,562 204,898 5.86%
Services and Supplies 54,699 90,500 111,000 22.65%
Property - - - 0.00%
Total Cultural Arts 236,937 284,062 315,898 11.21%
Expenditures by Category Variance
xxviii
The Capital Improvement Plan Fund 400 is used to account for Capital Projects that are funded with General Fund transfers. New projects include the expansion of the Police Department women's locker room and the renovation of the Fire Services Department's Station 37 dorm. For those projects not completed in FY 2023-24, an appropriation rollover will be made for the unspent balance of the appropriations into FY 2024-25. The Fund Balance at June 30, 2025, is estimated at approximately $2.3 million, net of prior appropriations. The total proposed budget, which is $850,000 for this fund for FY 2024-25 is shown in the following table and in more detail beginning on page 277 of this budget.

The Major Facilities Replacement Fund 436 accounts for the setting aside resources for the future replacement costs of major general government facilities. This does not include facilities used to accomplish enterprise fee-based activities, such as the Golf Course or the Wastewater activities, which are accounted for in their respective enterprise funds. However, there is a $14.3 million inter-fund loan balance to the Wastewater Fund for the Parker Pump Station Rehabilitation project.

The Fund Balance in this fund at June 30, 2025, is estimated at approximately $16.5 million and there is no proposed contribution from the General Fund for FY 2024-25. During FY 2023-24, a one-time contribution of $10.0 million was approved to be transferred from the General Fund in anticipation of several large city facilities capital projects. This fund is the resource for replacements of major facilities. For FY 2024-25, the proposal includes $2.0 million of capital projects primarily related to HVAC and roof replacement at various City facilities. The budget details for this fund are shown in more detail beginning on page 281 of this budget.

ENTERPRISE FUNDS
Enterprise funds are used to report the operations that are intended to recover all or a significant portion of their costs through user fees and charges. In the City of Coronado, these consist of Wastewater, Golf Course, and Storm Drain Funds.

The Wastewater budget contained in this document reflects the detailed accounts associated with the operating and capital budget for this enterprise fund. Revenues are projected to increase by $920,000 or 10.93% to $9.3 million for FY 2024-25. The revenue increase is primarily due to the anticipated timing of eligible grant receipts and other reimbursements. Revenues are estimated to exceed expenses by approximately $1.4 million, resulting in a Fund Balance of $13.5 million at the end of FY 2024-25. The total proposed budget, approximately $8.0 million (a decrease of $15.8 million or -66.49% from FY 2023-24), for FY 2024-25, is shown in the following table and in more detail beginning on page 286 of this budget. This decrease is primarily related to the prior year budget of the Parker Pump Station Rehabilitation project of $15.3 million, funded mostly from the CDA Loan Fund 160 ($12.3 million). The project is expected to continue in FY 2024-25, utilizing the funds appropriated in prior years.

The following analysis identifies the major elements that comprise the year-to-year variance amounting to a decrease of approximately $15.8 million in the FY 2024-25 budget.

Wastewater
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 1,231,128 1,525,009 1,685,232 10.51%
Services and Supplies 3,296,204 5,337,079 5,319,542 -0.33% Property & Capital 1,373,277 16,598,096 643,861 -96.12% Indirect Charges to GF 320,000 320,000 320,000 0.00%
Total Wastewater 6,220,609 23,780,184 7,968,635 -66.49% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation 160,223 10.51% 7000 Personnel Services
Salary adjustment, step increases, and related FICA and Medicare, increases in cafeteria benefit plan, certification incentive pay, and payments to CalPERS.
(17,537) -0.33% 8000 Services and Supplies
Minimal variance from prior year budget.
(15,954,235) -96.12% 9000 Property and 9600 Capital
Decrease is primarily related to prior year budget appropriation of $15.3 million for the Parker Pump Rehabilitation project. (15,811,549) -66.49% Wastewater Fund 510 Total
xxx
The Golf Course budget in this document reflects the detailed accounts associated with this enterprise fund's operating and capital budget. Revenues from golf fees and lease payments from Golf Course concessionaires are budgeted to increase by $464,000 in FY 2024-25, bringing these revenue sources to $4.7 million. Salaries and Benefits are proposed to increase by $132,000 or

7.80% in FY 2024-25. Services and Supplies are projected to decrease by approximately $1.3 million or 33.64%, primarily related to FY 2023-24's estimated repair costs for the damages to the golf course bunkers during the January 2024 storm. Potential coverage by the excess property insurance or reimbursement through state agencies is pending. The decrease in Property expenditures of $256,000 relates to the prior year's replacement of several aging equipment, including aerifier, mowers, tractor, sprayer, and utility vehicle. FY 2024-25 Property expenditures of $311,000 include a tractor-mounted root pruner and two electric utility vehicles.

Revenues in total are estimated to be less than expenditures by approximately $206,000. However, the estimated Fund Balance of $2.0 million at the end of FY 2024-25 is a healthy reserve for ongoing enterprise activities. The total proposed budget, approximately $4.9 million for FY 2024- 25, is shown in the following table and in more detail beginning on page 293 of this budget.

Golf Services
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 1,495,738 1,694,425 1,826,567 7.80%
Services and Supplies 1,932,021 3,878,112 2,573,522 -33.64% Property & Capital 271,199 567,000 310,748 -45.19%
Indirect Charges to GF 170,000 170,000 170,000 0.00%
Total Golf Services 3,868,958 6,309,537 4,880,837 -22.64% Expenditures by Category Variance
xxxi
The Storm Drain Fund has been relying upon financial support from the General Fund since 2007, when the added costs required by the federal Clean Water Act began to push operating costs past the revenue from the Storm Drain fee. The Storm Drain Fee was first established in 1991 to pay for the construction and maintenance of storm drainage system improvements. It is collected annually by the County on behalf of the City, at the same time as property taxes.

The Sources and Uses schedule for this fund, on page 297 of this document, shows that this fund will have a deficit of approximately $3.6 million at the end of FY 2024-25, including General Fund transfer of $500,000. The total proposed budget, which is approximately $2.4 million for FY 2024- 25, is shown in the following table and in more detail beginning on page 297 of this budget. The increase in Property & Capital category is primarily related to the storm drain repairs needed at various locations including installing a storm drain pipe at Acacia and Cabrillo.

FINANCIAL PLAN REVIEW AND ADOPTION
This financial plan will be reviewed and discussed at the regular City Council on May 21, 2024, and returned for adoption, with any directed changes, at the regular meeting of June 4, 2024.

CONCLUSION
This budget reflects the state of full recovery from the impacts of the pandemic and pivoting towards planning of the City's mid-to-long-term operational and capital investment needs. Thanks to the forward-looking fiscal visions of City Council present and past, several shock absorbers have been put in place to manage through the economic downturn and revenue shortfalls. City's FY 2024-25 and future budget will prioritize maintaining core City services and continuing to build reserves to improve the City's financial position for future liabilities and obligations. The General Fund will maintain a strong fund balance of approximately $70.5 million.

Management of the budget occurs throughout the year. Year-end actual revenue and expenditures will be determined as quickly as possible and financial statements presented in December. The Council will be asked to review the Mid-Year Budget report and resolve any needed adjustments once the revenue information is available. Preparation of the Fiscal Year 2025-26 Budget will begin in January 2025.

Storm Drain
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 658,790 713,220 681,463 -4.45%
Services and Supplies 473,359 1,071,052 1,224,678 14.34% Property & Capital 580,308 111,500 511,500 358.74%
Total Storm Drain 1,712,457 1,895,772 2,417,641 27.53%
Expenditures by Category Variance

CITY OF CORONADO

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Adopted March 21, 1995

CITY OF CORONADO

MISSION AND VISION STATEMENTS
“Leading our community in a
partnership for excellence”
Coronado is a unique, well cared for, financially
sound “small town” with an involved citizenry and a
strong sense of community pride.

We see a partnership between the community and
City government which protects the environment,
preserves traditions and fosters innovation.

We see a community that places trust and confidence
in its elected officials who lead a motivated
professional City staff dedicated to customer service
and continuous quality improvement.

We see a protection of our quality of life through
strong leadership and open communication.
1 Principles and Strategies for Preparation and Implementation of Fiscal Year 2024-25 Budget
Budget Principles
• As in prior years, the basic FY 2024-25 Budget goals are to maintain service levels that balance annual revenues with annual expenditures. One-time revenues will not be used to support ongoing expenditures. Capital improvements will be forecast for five years, with one year of expenditures budgeted.
• Appropriate reserves will be maintained as required by the City Council Reserve Policy, last revised in June 2013.
• The City’s tax base and revenue opportunities will be carefully monitored. • Maintenance of Coronado’s physical assets will continue and will not be deferred. • The City will prioritize the delivery of quality services to meet the City Council’s vision. • Service and systems improvements to maximize efficiency, enhance revenue and increase quality of services will be sought.

Budget Strategies
1) The basic budget model will continue to be a line-item budget. With some exceptions, line items in the FY 2023-24 budget will be the base for FY 2024-25.

Line-item budgets are the most common and familiar budget types and lend themselves to simplicity, especially with the City’s lean fiscal management staff. 2) Separate funds (sub-funds of the General Fund) will continue to be used for the activities of the Community Development and Recreation and Golf Services departments. Staff will continue to assess, via fee studies, the cost of service delivery to arrive at recommendations for cost recovery. 3) After the General Fund operating expenditures have been budgeted, the next primary element to be considered is the contribution to the Facilities Replacement Fund (Fund 436). The Facilities and Asset Management Funding Formula was approved in December 2015, and contributions will be budgeted according to the formula. After General Fund operations and Fund 436 have been funded from available revenues, an allocation to General Fund Capital Improvement Projects for FY 2024-25 will be considered. 2 4) With the exception of the Storm Drain Fund 530, enterprise activities are expected to be self-supporting. Staff is conducting a storm water / wastewater system overlap assessment to determine the most appropriate rate study approach in FY 2023-24, with recommendations to be considered during FY 2024-25. 5) Fee increases for enterprise activities will be recommended to account for service level demands and planning for necessary system investments. Staff is conducting a wastewater rate study for presentation to City Council in 2024. Based upon the results of systems assessment, a 218 hearing process is anticipated for FY 2024-25, with rate implementation expected in July 2025. In preparing the FY 2024-25 Budget, the contribution from the General Fund will align with the current rate remaining in place for FY 2023/24. 6) Community Group funding will be programmed at 1.45% of the FY 2024-25 budgeted General Fund revenues and will be administered in accordance with the policy adopted by the City Council. Community Group funding applications will be considered at the June 18, 2024, City Council meeting. 7) Employee compensation for the three bargaining groups and self-represented employees will be budgeted based on the existing Memoranda of Understanding and Personnel Authorization and Compensation Plan.
8) The budget for pension costs will be projected based on the Unfunded Accrued Liability and Employer Normal Cost Rate provided by CalPERS, applied to projected employees' eligible base salary costs. The anticipated remaining excess funds will be distributed to the pension stabilization fund. 9) Treasury management will be performed by City Finance staff. The approach for all investments will be based on the primary objectives of the City’s investment policy, in priority order: to ensure safety of the principal, maintain sufficient liquidity to meet all operating requirements of the City, and attain a market rate of return, taking into account the City’s investment risk constraints and the cash flow characteristics of the portfolio.
10) Basic assumptions, such as revenue and expenditure growth assumptions, will be reviewed with the City Council on April 16, 2024, as part of a multi-year financial projection. A budget workshop will be held on May 21, 2024. Budget adoption will be on June 4, 2024.
3 CITY OF CORONADO

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4 CITY COUNCIL

COMMUNITY DEVELOPMENT

SUCCESSOR AGENCY

BOARD &

COMMISSIONS

CITY MANAGER

LIBRARY

RECREATION
& GOLF

COMMUNITY

DEVELOPMENT
PUBLIC

SERVICES &

ENGINEERING

CITIZENS OF CORONADO

CITY COUNCIL

COMMUNITY DEVELOPMENT

SUCCESSOR AGENCY

BOARD &

COMMISSIONS

CITY MANAGER

CITY COUNCIL

COMMUNITY DEVELOPMENT

SUCCESSOR AGENCY

CITY ATTORNEY
(Contract)

BOARDS &

COMMISSIONS

CITY MANAGER

CITY CLERK

ADMINISTRATIVE

SERVICES POLICE
FIRE
5 LEGISLATIVE

CITIZENS OF CORONADO
MAYOR
(1)

COUNCIL

MEMBERS
(4)
6 CITY MANAGER

SECRETARY TO

THE CITY

MANAGER
(1)

CITY MANAGER

ASSISTANT CITY

MANAGER
(1)

COMMUNICATIONS AND

ENGAGEMENT
OFFICER (1)
SENIOR

MANAGEMENT ANALYST
(2)
7 CITY CLERK

CITY CLERK

DEPUTY CITY
CLERK
(1)
8 FIRE & BEACH LIFEGUARD SERVICES

BEACH LIFEGUARD

CAPTAIN
(1)

BEACH LIFEGUARD

SERGEANT
(3)

DIRECTOR

MANAGEMENT

ANALYST
(1)

EMERGENCY MEDICAL BEACH / LIFEGUARD

BEACH LIFEGUARD
(4)

FIREFIGHTER /

PARAMEDIC
(5)

FIRE DIVISION
CHIEF
(1)

C SHIFT
FIRE

CAPTAIN
(2)
FIRE

ENGINEER
(2)

FIREFIGHTER /

PARAMEDIC
(5)

B SHIFT
FIRE

CAPTAIN
(2)
FIRE

ENGINEER
(2)

FIRE DIVISION
CHIEF
(1)

A SHIFT
FIRE

CAPTAIN
(2)

FIREFIGHTER /

PARAMEDIC
(5)
FIRE

ENGINEER
(2)

ACCOUNTING

TECHNICIAN I
(0.75)

TRAINING/LOGISTICS OPERATIONS

FIRE DIVISION
CHIEF
(1)

FIRE DIVISION CHIEF
(1)

FIRE PREVENTION AND

DISASTER PREPAREDNESS

FIRE PREVENTION AIDE
(1)
9 ADMINISTRATIVE SERVICES

INFORMATION

TECHNOLOGY

MANAGER
(1)

INFORMATION

TECHNOLOGY

TECHNICIAN
(1)
HUMAN

RESOURCES &

RISK MANAGER
(1)

DIRECTOR

FINANCE / ACCOUNTING

FINANCE

MANAGER
(1)

HUMAN RESOURCES

ACCOUNTANT
(1)

MANAGEMENT

ANALYST
(1)

PAYROLL

SPECIALIST
(1)

SENIOR HUMAN

RESOURCES

ANALYST
(2)
HUMAN

RESOURCES

ANALYST
(1)

INFORMATION SYSTEMS

ASSOCIATE
HUMAN

RESOURCES

ANALYST
(1)

DEPARTMENT

ADMINISTRATIEA

SSISTANT
(1)

INFORMATION SYSTEM

NETWORK

ADMINISTRATOR II
(4)

ACCOUNTING

TECHNICIAN I
(1)

MANAGEMENT

ASSISTANT
(1)
10 POLICE SERVICES

CAPTAIN
(1)

DIRECTOR

SUPPORT SERVICES

FINANCE DISPATCH
POLICE

COMMUNITY

RELATIONS

CORDINATOR
(1)

TRAFFIC PATROL

TRAFFIC

SERGEANT
(1)

TRAFFIC

CORPORAL
(1)

TRAFFIC

OFFICER
(3)
POLICE

SERVICE

OFFICERS
(6)
PATROL

SERGEANT
(4)
PATROL

CORPORAL
(4)
POLICE

OFFICER
(17)

LIEUTENANT
(1)

FIELD SERVICES

CAPTAIN
(1)

LIEUTENANT
(1)

EXECUTIVE

ASSISTANT TO THE

POLICE CHIEF
(1)

POLICE SUPPORT

SERVICES

MANAGER
(1)

DETECTIVE

SERGEANT
(1)

DETECTIVE

CORPORAL
(1)
SCHOOL

RESOURCE

OFFICER
(2)
POLICE

SERGEANT
(1)

INVESTIGATION

DETECTIVES
(6)

RECORDS

PROPERTY
&

EVIDENCE

DISPATCH

SUPERVISOR
(1)

DISPATCHER
(9)
POLICE

RECORDS

SPECIALISTS
(3)

PROPERTY/

EVIDENCE

TECHNICIAN
(1)

MANAGEMENT

ANALYST
(1)

ACCOUNTING

TECHNICIAN I
(1)

PERSONNEL
11 LIBRARY SERVICES
SENIOR
LIBRARIAN (1)

DIRECTOR

DEPARTMENT

ADMINISTRATIE

COORDINATOR

CIRCULATION
SENIOR
LIBRARIAN (1)

LIBRARIAN II
(3)

PRINCIPAL
LIBRARIAN (1)

MANAGEMENT

ASSISTANT
(1)

TECHNICAL

SERVICES

PROGRAM,

OUTREACH &

MARKETING

LIBRARIAN II
(2)

COLLECTIONS
AND

REFERENCE

LIBRARY

SERVICES

ANALYST
(1)

LIBRARY

ASSISTANT II
(1.5)

LIBRARY
ASSISTANT II (1)

LIBRARY

ASSISTANT III
(.75)
12 PUBLIC SERVICES & ENGINEERING

MAINTENANCE

WORKER III
(1)

MAINTENENCE

WORKER II
(2)

DIRECTOR

GENERAL

SERVICES UTILITIES

MAINTENANCE

WORKER III
(1)

ACCOUNTING

TECHNICIAN I
(2)

LEAD PUMP

MECHANIC
(1)

MANAGEMENT

ANALYST
(1)

LEAD MAINTENANCE
WORKER
(1)

PUBLIC SERVICES

ADMINISTRATION

MANAGER
(1)

SOLID WASTE &

RECYCLING

TREE TRIMMER
(1)

PRINCIPAL

ARCHITECT
(1)

PUBLIC SERVICES

MANAGER
(1)

ADMINISTRATION PARKS

MANAGEMENT
ANALYST (2)

DEPARTMENT

ADMINISTRATIVE

COORDINATOR
URBAN

FORESTRY

MAINTENANCE

WORKER II
(1)

PUBLIC SERVICES
MANAGER (1)
PARKS

OPERATIONS
BEACH

LEAD MAINTENANCE
WORKER
(1)

SPECIAL

SERVICES &
EVENTS

MAINTENANCE

WORKER III
(1)

PUBLIC SERVICES
MANAGER (1)

WASTEWATER

OPERATIONS

ELECTRICIAN
(1)

UTILITY SYSTEMS

OEPRATOR III
(1)

UTILITY SYSTEMS

OPERATOR II
(3)

STORM WATER

OPERATIONS

UTILITY SYSTEMS

OPERATOR III
(1)

UTILITY SYSTEMS

OPERATOR II
(1)

SWEEPING

OPERATIONS

MOTOR SWEEPER

OPERATOR
(1)
FLEET
MASTER

MECHANIC
(1)

MECHANIC II
(3)

MECHANIC I
(1)

SPECIAL EQUIPMENT

MECHANIC I
(1)

FACILITIES

LEAD MAINTENANCE
WORKER
(1)

MAINTENANCE

WORKER II
(4)

STREETS

LEAD MAINTENANCE
WORKER
(1)

MAINTENANCE

WORKER III
(1)

ENGINEERING

PRINCIPAL

ENGINEER
(1)

ASSOCIATE

ENGINEER
(1)

ASSISTANT

ENGINEER
(2)

DEPARTMET

ADMINISTRATIVE

ASSISTANT
(1)

PROJECT

DEVELOPMENT

ASSOCIATE

ARCHITECT
(1)
ASSISTANT DIRECTOR OF PS&E (1)

MAINTENENCE

WORKER II
(1)

MAINTENANCE

WORKER II
(3)

SENIOR ENGINEER
(1) SENIOR

MANAGEMENT
ANALYST (1)
13 RECREATION & GOLF SERVICES

AQUATICS &

BOATHOUSE

DIRECTOR
SR. MANAGEMENT

ANALYST
(1)

RECREATION

SERVICES SUPV
(1)

GOLF SUPERINTENDENT
(1)

PARKS AND

BEACHES

AQUATICS

COORDINATOR
(3.5)

COMMUNITY

CENTER/ CLUB
ROOM

ADMINISTRATION/
TENNIS

RECREATION
SERVICES SUP (1)

AQUATICS SUPV
(1)

RECREATION

COORDINATOR
(3.5)

RECREATION

SERVICES SUPV
(1)

RECREATION

COORDINATOR
(1)

SPRECKELS CENTER GOLF

RECREATION

COORDINATOR
(1)

DEPT ADMIN

ASSITANT
(0.75)

ACCOUNTING

TECHNICIAN I
(1)

LEAD MAINTENANCE
WORKER
(1)

SPECIAL EQUIPMENT

MECHANIC II
(1)

MAINTENANCE

WORKER III
(2)

MAINTENANCE

WORKER II
(7)

MANAGEMENT

ASSISTANT
(1)
14 REDEVELOPMENT & HOUSING SERVICES

COMMUNITY DEVELOPMENT,

BUILDING

OFFICIAL
(1)

BUILDING

INSPECTOR II
(2)

COMMUNITY

DEVELOPMENT

TECHNICIAN
(2)

SENIOR PLANNER
(1)

DIRECTOR

REDEVELOPMENT

SUCCESSOR AGENCY
& HOUSING

DEPARTMENT

ADMINISTRATIVE

COORDINATOR
(1)

PLANNING

ASSOCIATE

PLANNER
(3)

ASSISTANT

PLANNER
(1)

BUILDING / CODE

ENFORCEMENT

PRINCIPAL

PLANNER
(1)
15 Actual Actual Adopted Adopted Proposed
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25
City Clerk Department:

City Clerk 11111
Deputy City Clerk 01111
Administrative Secretary 10000
22222
City Manager:

City Manager 11111
Assistant City Manager 01111
Assistant to the City Manager 10000
Communications & Engangement Officer 00111
Secretary to the City Manager 11111
Senior Management Analyst 33222
66666
Administrative Services:

Director of Administrative Services 11111
Accountant 22221
Accounting Technician 11111
Payroll Specialist 11111
Finance Manager 11111
Human Resources & Risk Manager 11111
Human Resources Analyst 11111
Associate Human Resources Analyst 00001
Information Technology Manager 11111
Information Systems Network Admin I 00000
Information Systems Network Admin II 44444
Information Technology Technician 11111
Management Analyst 22221
Management Assistant 11111
Department Administrative Assistant 11111
Senior Human Resources Analyst 00012
18 18 18 19 19
Community Development:

Dir. Of Community Dev. Redevelop. & Housing 11111
Department Administrative Coordinator 11111
Assistant Planner 11111
Associate Planner 44443
Building Inspector I 00000
Building Inspector II 22222
Building Official 11111
Community Development Technician 22222
Principal Planner 00001
Senior Planner 11111
13 13 13 13 13
City of Coronado
History of Authorized Positions
16 Actual Actual Adopted Adopted Proposed
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25
City of Coronado
History of Authorized Positions
Fire Services:

Director of Fire Services 11111
Beach Lifeguard 44344
Beach Lifeguard Captain 11111
Beach Lifeguard Sergeant 22333
Fire Captain 66666
Fire Battalion Chief 33000
Fire Division Chief 00444
Fire Engineer 66666
Fire Prevention Aide 0 0 0.75 0.75 1
Firefighter 10000
Firefighter/Paramedic 14 15 15 15 15
Management Analyst 11111
Accounting Technician 1.5 1.5 0.75 0.75 0.75
Emergency Management Coordinator 11000

41.5 41.5 41.5 42.5 42.75
Police Services:

Director of Police Services 11111
Executive Assistant to the Police Chief 11111
Evidence & Property Technician 11111
Management Analyst 11111
Police Records Specialists 3.75 3.75 4 4 4
Police Captain 22222
Police Community Relations Coordinator 11111
Police Corporal 66666
Police Dispatcher 89999
Police Dispatch Supervisor 11111
Police Lieutenant 22222
Police Officer 28 28 28 28 28
Police Sergeant 77777
Police Services Officer I 00000
Police Services Officer II 66666
Police Support Services Manager 11111

69.75 70.75 71 71 71
17 Actual Actual Adopted Adopted Proposed
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25
City of Coronado
History of Authorized Positions
Library Services:

Director of Library Services 11111
Management Assistant 11111
Department Administrative Coordinator 11111
Librarian II 4.75 4.75 4.75 5 5
Library Assistant II 2.5 2.5 2.5 2.5 2.5
Library Assistant III 1 1 1 0.75 0.75
Library Technician 11110
Library Services Analyst 00001
Principal Librarian 11111
Senior Librarian 22222

15.25 15.25 15.25 15.25 15.25
Recreation and Golf Course Operations:

Director of Recreation and Golf Course Operations 1 1 1 1 1 Accounting Technician I 0.75 0.75 1 1 1
Administrative Secretary 00000
Aquatics Coordinator 3 3 3 3 3.5
Aquatics Supervisor 11111
Management Assistant 00001
Sr. Management Analyst 12111
Office Assistant II 1 1 0.5 0.5 0.0
Department Admnitrative Assitant 3 3 2.75 2.75 0.75
Recreation Coordinator 4 4 4.50 4.50 5.50
Recreation Services Supervisor 33333
Maintenance Worker II (Golf) 77777
Maintenance Worker III (Golf) 21222
Golf Superintendent 11111
Lead Maintenance Worker (Golf) 11111
Special Equipment Mechanic II (Golf) 11111

29.75 29.75 29.75 29.75 29.75
18 Actual Actual Adopted Adopted Proposed
FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25
City of Coronado
History of Authorized Positions
Public Services/Engineering Services
Director of Public Services 11111
City Engineer 11000
Department Adminstrative Coordinator 11111
Assistant Director of Public Servivces/Engineering 0 0 1 1 1 Assistant Capital Projects Manager 00000
Assistant Engineer 22222
Associate Architect 11111
Associate Engineer 22221
Accounting Technician 22222
Capital Projects Manager 00000
Electrician 11111
Lead Maintenance Worker 44444
Lead Pump Mechanic 11111
Management Analyst 1.5 1.5 2.5 2.5 3
Maintenance Worker II 13 13 11 11 11
Maintenance Worker III 22444
Master Mechanic 11111
Mechanic I 11111
Mechanic II 33333
Motor Sweeper Operator 11111
Department Adminstrative Assistant 11111
Principal Architect 11111
Principal Engineer 11111
Public Services & Engineering Administrative Manager 1 1 1 1 1 Public Services Manager 33333
Public Services Technician 11000
Senior Engineer 00001
Senior Management Analyst 00001
Special Equipment Mechanic I 11111
Special Equipment Mechanic II 00000
Utility Systems Operator II 44444
Utility Systems Operator III 22222
Tree Trimmer 11111

54.5 54.5 54.5 54.5 56
TOTAL 249.75 250.75 251.00 253.00 254.75
19 City of Coronado
Statistical Information
Services, Demographics and Economics
Fiscal Year 2024-25
GENERAL GOVERNMENT INFORMATION:

Date of Incorporation: December 12, 1890
Form of Government: Council/Manager (General Law)
AREA: 7.9 Square Miles (Land)

24.8 Square Miles (Land and Water)
SECURED PROPERTY ASSESSED VALUATION:
2023 $11,067449,515
2022 10,223,701,700
2021 9,887,965,607
2020 9,448,085,158
2019 8,988,874,283
2018 8,519,807,815
2017 8,003,640,771
2016 7,608,041,786
PUBLIC SAFETY FACILITIES:

Police Stations 1
Fire Stations 2
Animal Care Facility 1
Beach Lifeguard Tower 1
Beach Lifeguard Service Building 1
CONSTRUCTION AND MAINTENANCE:

Streets (miles) 40.4
Sidewalks (miles) 34.3
Alleys (miles) 9.9
Street Lights 348
Bike Path (miles) 9.8
CULTURE AND LEISURE FACILITIES:

Number of Parks 18
Acres of Parks 46.9
Community Center 1
Municipal Pool 2
Municipal Golf Course 1
Public Library 1
Tennis Center 1
Tennis Courts 19
Senior Center 1
Skate Park 1
Boating Center 1
Youth Center 1
WASTEWATER & STORMWATER:

Sanitary Sewers (miles) 45.8
Average daily flow 2.5 million gallons
Storm Drains (miles) 8.5
WATER SYSTEM (Cal American Water Co.):

Service Connections 7,522
Fire Hydrants 362
HOTEL ROOMS (All Hotels & Motels): 1,932
HOSPITALS: 1
Patient Beds 200
Elementary Schools 2
Secondary Schools 2
CLIMATE:

Average Minimum Temperature 59ºF
Average High Temperature 73ºF
Average Annual Precipitation 9.41"
POPULATION 1 ±:
2020 20,192
2010 24,697
2000 24,100
1990 26,540
1980 18,790
1970 18,804
1960 18,018
1950 12,700
1940 6,932
1930 5,425
± Population differs in some years because of fluctuations in the U.S. Navy group quarters (e.g. shipboard population) BUILDING PERMITS:

Number Value
2023 1,686 $216,473,930
2022 861 $178,935,015
2021 904 $87,318,004
2020 917 $152,086,768
2019 1,020 $117,440,167
2018 1,019 $83,334,045
2017 1,116 $108,195,290
2016 1,232 75,244,519
2015 1,074 65,644,539
2014 907 63,663,260
HOUSING CHARACTERISTICS: *
Total Housing Units 9,573
HOUSEHOLD INCOME: *
Total Households 6,549
Median Household Income $125,558
EMPLOYMENT/LABOR FORCE STATUS:
(Persons Age 16+) *
In Labor Force 10,463
Armed Forces 3,882
Civilian (employed) 6,253
Civilian (unemployed) 328
* Information obtained from U.S. Census

EDUCATION (PUBLIC)
20 CITY OF CORONADO

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21 Opening Other Sources/ Other Uses/ Capital Estimated Fund Balance Revenue Loans Expenditures Loans Improvements Fund Balance 7/1/2024 FY 2024-25 FY 2024-25 FY 2024-25 FY 2024-25 FY 2024-25 6/30/2025 100 GENERAL 70,230,228 74,423,849 - 62,959,429 11,170,000 - 70,524,647 106 RECREATION SERVICES 449,838 1,913,400 4,200,000 6,390,578 - - 172,661 108 COMMUNITY DEVELOPMENT 642,174 1,513,200 1,500,000 3,649,111 - - 6,263 110 INSURANCE (160,154) 72,000 2,800,000 2,692,056 - - 19,790 112 EMPLOYEE BENEFITS 290,102 - - 219,336 - - 70,767
114 WORKERS' COMPENSATION 3,519,969 2,000 - 652,280 - - 2,869,689 118 CALPERS STABILIZATION 15,288,792 450,000 - - - - 15,738,792 130 SOLID WASTE & RECYCLING 169,060 464,000 350,000 925,408 - - 57,652 135 VEHICLE/EQUIPMT REPLACMT. 2,063,535 - 2,988,853 3,488,853 - - 1,563,535 137 IT EQUIPMENT REPLACEMENT 1,284,165 - 700,000 1,020,000 - - 964,165 150 CITIZENS DONATIONS 42,680 3,550 - 9,646 - - 36,584
151 CULTURAL ARTS 24,291 39,000 270,000 315,898 - - 17,393 160 CDA LOAN FUND 16,585,611 569,881 - - 2,988,853 - 14,166,639 170-171 FRANCES G HARPST BEQUEST 966,111 36,958 - - - - 1,003,069 205 HWY USER (GAS) TAX (113,864) 464,464 - 677,539 - - (326,940) 206 HWY USER (GAS) TAX II 272,028 237,653 - - - 450,000 59,681 207 ROAD MAINT & REHABILITATION 1,301,835 672,672 - 300,000 - 430,000 1,244,507 210 TRANSNET 210,953 1,002,000 - - - 1,000,000 212,953
211 RTCIP 28,302 24,079 - - - 20,000 32,381
215 CORONADO BRIDGE TOLLS 585,096 226,314 - - - - 811,410 216 TRANSPORT DVLP ACT 572,872 226,203 - 329,960 - - 469,115 220 CORONADO TIDELANDS 8,119,695 1,989,842 - 879,003 - - 9,230,534 230 EQUITABLE SHARING DEA 120,038 20,614 - 30,000 - - 110,652 234 TREASURY FORFEITURE 745 - - 745 - - -
240 FEDERAL GRANTS (1,751) - - - - - (1,751)
245 STATE GRANTS 446 - - - - - 446
250-252 GIFTS TO LIBRARY FUNDS 930,812 104,299 - 110,500 - - 924,611 260 COMM. DEVELOPMENT BLOCK GRANT 25,430 - - - - - 25,430 265 AFFORDABLE HOUSING IN LIEU 1,579,450 115,257 - - - - 1,694,707 266 AFFORDABLE HOUSING MGMT 60,172 70,783 - 20,600 - - 110,355 272 LOW COST VISITOR ACCOMODATION 72,000 - - - - - 72,000 275 RELINQUISHMENT HIGHWAY MAINT. 9,806,268 376,850 - - - - 10,183,118 400 CAPITAL IMPROV PROJECTS 2,323,768 - 850,000 - - 850,000 2,323,768 436 MAJOR FACILITIES RPLCMNT 18,511,461 - - - - 2,000,000 16,511,461 (a) 510 WASTEWATER 13,584,511 9,341,460 - 7,968,635 - - 14,957,337 (a) 520 GOLF COURSE 2,213,105 4,675,036 - 4,880,837 - - 2,007,304 (a) 530 STORM DRAIN (2,534,067) 728,502 500,000 2,017,641 - 400,000 (3,723,206) 721-722 A.B. FRYE TRUST 3,140 260 - - - - 3,400
723-729 HARLOW, REYNOLDS, FRIEDMAN, STEARNS 27,029 2,009 - 10,000 - - 19,038 TOTAL CITY FUNDS 169,095,876 99,766,135 14,158,853 99,548,054 14,158,853 5,150,000 164,163,957 (a) The beginning Fund Balance includes only unrestricted amounts.

CITY OF CORONADO
Summary of Funds
Fund Title
Fiscal Year 2024-25
22 Fund # Description Transfer Out Transfer In
100 GENERAL
Transfer to 106 Recreation Fund 4,200,000 $ - $
Transfer to 108 Community Development Fund 1,500,000 -
Transfer to 110 Insurance Fund 2,800,000 -
Transfer from 114 Workers Comp Trust Fund - -
Transfer to 118 CalPERS Stabilization Fund - -
Transfer to 130 Solid Waste Fund 350,000 -
Transfer to 135 Veh/Equip Replacement Fund -
Transfer to 137 IT Equipment Replacement 700,000 -
Transfer to 151 Cultural Arts Fund 270,000 -
Transfer to 400 Capital Projects Fund 850,000 -
Transfer to 436 Facilities Replacement Fund - -
Transfer to 530 Storm Drain Enterprise Fund 500,000 -
106 Recreation Fund - 4,200,000
108 Community Development Fund - 1,500,000
110 Insurance Fund - 2,800,000
114 Workers Comp Trust Fund - -
118 CalPERS Stabilization Fund - -
130 Solid Waste & Recycling Fund - 350,000
135 Vehicle & Equipment Replacement Fund - 2,988,853
137 IT Equipment Replacement Fund - 700,000
151 Cultural Arts Fund - 270,000
160 CDA Loan Fund 2,988,853 -
205 Highway User (Gas) Tax - -
206 Highway User (Gas) Tax II - -
275 Relinquishment Highway Maintenance Fund - -
400 Capital Projects Fund - 850,000
436 Facilities Replacement Fund - -
510 Wastewater Utility Fund - -
530 Strom Drain Enterprise Fund - 500,000
TOTAL TRANSFERS IN AND OUT $ 14,158,853 $ 14,158,853

CITY OF CORONADO
Schedule of Transfers & Loans
Fiscal Year 2024-25
23 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25
Fund Description Actual Actual Estimated Actual Proposed Variance 100 GENERAL FUND 68,749,995 79,956,312 70,187,340 74,423,849 6.04% 106 RECREATION SERVICES 3,771,216 5,895,782 5,789,400 6,113,400 5.60% 108 COMMUNITY DEVELOPMENT 2,076,753 4,273,829 3,053,200 3,013,200 -1.31% 110 INSURANCE FUND 88,677 546,857 1,772,000 2,872,000 62.08% 112 EMPLOYEE BENEFITS - - - 0.00% -
114 WORKERS' COMPENSATION 553 - 2,000 2,000 0.00%
118 CALPERS STABILIZATION (68,854) 2,156,708 450,000 450,000 0.00% 130 SOLID WASTE AND RECYCLING 725,994 713,900 814,000 814,000 0.00% 135 VEHICLE AND EQUIP REPLACE 840,000 1,000,000 500,000 2,988,853 497.77% 137 IT EQUIPMENT REPLACEMENT 880,000 500,000 700,000 700,000 0.00% 150 CITIZEN DONATIONS 1,813 4,084 3,550 3,550 0.00%
151 CULTURAL ARTS 228,401 227,925 235,450 309,000 31.24% 160 CDA LOAN FUND 171,310 737,630 455,410 569,881 25.14% 170 F. HARPST BEQUEST PRINCIPAL - - 11,490 121.49% 25,449 171 F. HARPST BEQUEST INTEREST (1,814) 4,102 5,060 127.45% 11,509 205 HWY USERS (GAS) TAX 321,339 446,961 434,152 464,464 6.98% 206 HWY USERS (GAS) TAX II 395,192 596,492 761,118 237,653 -68.78% 207 RMRA (SB1 ROAD MAINT/REHAB) 353,707 570,876 611,344 672,672 10.03% 210 TRANSNET 945,255 132,687 811,314 1,002,000 23.50%
211 RTCIP 10,843 20,657 1,510 1494.64% 24,079
215 CORONADO BRIDGE TOLLS (129,030) 252,173 96,940 226,314 133.46% 216 TRANSPORTATION DEV ACT 227,625 395,700 210,880 226,203 7.27% 220 CORONADO TIDELANDS 1,468,593 1,999,820 1,669,020 1,989,842 19.22% 230 EQUITABLE SHARING-DEA 1,873 22,515 4,880 322.42% 20,614 234 TREASURY FORFEITURE (372) 480 250 0.00% -
240 FEDERAL GRANTS 16,322 33,108 109,656 0.00% -
245 STATE GRANTS 2,835 33,871 5,000 0.00% -
250 CITIZENS GIFTS TO LIBRARY (17,189) 45,362 24,480 43,330 77.00% 251 LIBRARY AUDIO VISUAL (563) 821 420 130.71% 969
252 LIBRARY FUND 21,143 63,677 60,000 60,000 0.00%
260 COMM DEV BLOCK GRANT 47,319 39,398 87,651 0.00% -
265 AFFORDABLE HOUSING 51,438 109,826 77,310 115,257 49.08% 266 AFFORDABLE HOUSING MGMT 29,676 86,394 68,000 70,783 4.09% 272 LOW COST VISITOR ACCOMODATION - 72,000 - -
City of Coronado
Revenue Budget - Summary by Fund
Fiscal Year 2024-25
24 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25
Fund Description Actual Actual Estimated Actual Proposed Variance City of Coronado
Revenue Budget - Summary by Fund
Fiscal Year 2024-25
275 RELINQUISHMENT HWY MAINT. (217,947) 416,413 161,520 376,850 133.31% 400 GENERAL CAPITAL PROJECTS 655,000 1,913,166 716,440 850,000 18.64% 436 MAJOR FACILITIES REPLACEMENT 2,426,022 1,274,421 10,000,000 0.00% - 510 WASTEWATER UTILITY 8,969,856 9,061,535 20,784,606 9,341,460 -55.06% 520 GOLF COURSE 4,971,240 5,268,566 4,211,490 4,675,036 11.01% 530 STORM DRAINAGE 1,154,677 1,518,509 1,234,170 1,228,502 -0.46% 721 AB FRY TRUST PRINCIPAL (84) 121 60 138.33% 143
722 AB FRY TRUST INTEREST (68) 99 50 134.00% 117
723 HARLOW MEMORIAL ROSE GRDN (15) 22 10 160.00% 26
724 REYNOLDS ENDOWMENT (666) 964 490 132.45% 1,139
726 PAULINE FRIEDMAN BEQUEST (136) 197 100 132.00% 232
729 T & M STEARNS ENDOWMENT (358) 518 270 126.67% 612
Total All City Funds $ 120,394,478 99,167,571 $ 126,122,031 $ 113,924,988 $ -9.67% 25 Fund/ FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25
Budget Unit Description Actual Actual Estimated Actual Proposed Variance 100 GENERAL FUND
100110 LEGISLATIVE $ 1,394,064 $ 1,470,724 $ 1,602,094 $ 1,582,793 -1.20% 100115 CITY CLERK $ 315,229 $ 420,776 $ 453,097 $ 511,859 12.97% 100120 CITY MANAGER $ 790,199 $ 907,950 $ 1,085,653 $ 1,100,858 1.40% 100121 CDSA $ 63,733 $ 42,763 $ 22,000 $ 22,000 0.00%
100122 PUBLIC COMMUNICATIONS $ 161,628 $ 163,571 $ 256,906 $ 255,807 -0.43% 100135 LEGAL SERVICES $ 865,738 $ 1,387,485 $ 718,200 $ 834,864 16.24% 10014X ADMINISTRATIVE SERVICES $ 4,213,159 $ 4,476,065 $ 4,962,062 $ 5,645,977 13.78% 10021X POLICE SERVICES $ 15,081,759 $ 16,545,989 $ 18,302,937 $ 19,595,529 7.06% 10025X FIRE & BEACH LIFEGUARD SERVICES $ 10,324,157 $ 10,432,138 $ 11,782,917 $ 13,015,094 10.46% 1003XX PUBLIC SERVICES & ENGINEERING $ 10,838,112 $ 11,195,378 $ 13,521,678 $ 14,252,517 5.40% 100550 LIBRARY SERVICES $ 3,148,849 $ 3,258,496 $ 3,755,548 $ 4,015,919 6.93% 100951 OTHER USES $ 10,092,450 $ 13,283,836 $ 20,361,890 $ 11,170,000 -45.14% 100961 NON-DEPARTMENTAL $ 930,998 $ 1,413,483 $ 2,154,816 $ 2,126,211 -1.33% Total GENERAL FUND 58,220,075 64,998,654 78,979,797 74,129,429 -6.14% 106 RECREATION SERVICES 4,248,942 4,855,816 5,764,312 6,390,578 10.86% 108 COMMUNITY DEVELOPMENT 3,066,316 3,197,667 3,616,818 3,649,111 0.89% 110 INSURANCE FUND 1,296,750 2,284,266 2,312,426 2,692,056 16.42% 112 EMPLOYEE BENEFITS 132,456 274,945 207,224 219,336 5.84% 114 WORKERS' COMPENSATION 1,695,993 512,565 604,216 652,280 7.95% 118 CALPERS STABILIZATION - - - 0.00% -
130 SOLID WASTE AND RECYCLING 713,540 665,782 789,306 925,408 17.24% 135 VEHICLE & EQUIPMENT RPLCMNT 504,659 841,897 1,955,300 3,488,853 78.43% 137 IT EQUIPMENT REPLACEMENT 331,917 331,396 757,000 1,020,000 0.00% 140 HOTEL DEL PLAN 49,923 1,989 - 0.00% -
150 CITIZENS DONATIONS - - 9,646 0.00% 9,646
City of Coronado
Expenditures Budget - Summary by Fund
Fiscal Year 2024-25
26 Fund/ FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25
Budget Unit Description Actual Actual Estimated Actual Proposed Variance City of Coronado
Expenditures Budget - Summary by Fund
Fiscal Year 2024-25
151 CULTURAL ARTS 236,937 212,237 284,062 315,898 11.21% 160 CDA LOAN FUND 400,000 - 14,363,196 2,988,853 -79.19% 165 STORM DRAIN LOAN FUND - - - - 0.00%
170 HARPST BEQUEST -PRINCIPAL - - - - 0.00%
171 HARPST BEQUEST -INTEREST - - - - 0.00%
205 HWY USERS (GAS) TAX 724,593 496,807 1,258,536 677,539 -46.16% 206 HWY USERS (GAS) TAX II 322,220 440,395 500,000 450,000 -10.00% 207 RMRA (SB1 ROAD MTNCE & REHAB - 440,514 300,000 730,000 0.00% 210 TRANSNET 131,400 847,640 700,000 1,000,000 42.86%
211 RTCIP - - 80,000 20,000 -75.00%
215 CORONADO BRIDGE TOLLS (644) 122,601 - - 0.00%
216 TRANSPORTATION DEV ACT 324,275 229,622 329,960 329,960 0.00% 220 CORONADO TIDELANDS 805,830 719,337 855,119 879,003 2.79% 230 EQUITABLE SHARING-DEA 22,775 11,491 30,000 30,000 0.00% 234 TREASURY FORFEITURE - - 14,020 745 -94.69%
240 FEDERAL GRANTS 40,376 29,028 124,241 - 0.00%
245 STATE GRANTS 3,104 4,727 5,000 - 0.00%
250 CITIZENS GIFTS TO LIBRARY 3,297 12,072 20,000 20,000 0.00% 251 LIBRARY AUDIO VISUAL 1,130 - 10,500 10,500 0.00%
27 Fund/ FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25
Budget Unit Description Actual Actual Estimated Actual Proposed Variance City of Coronado
Expenditures Budget - Summary by Fund
Fiscal Year 2024-25
252 LIBRARY FUND 47,756 62,225 80,000 80,000 0.00%
260 COMM DEV BLOCK GRANT 40,270 34,935 87,651 - 0.00%
265 AFFORDABLE HOUSING 576,069 - - - 0.00%
266 AFFORDABLE HOUSING MGMT 2,078,727 190,427 20,600 20,600 0.00% 275 RELINQ. HIGHWAY MAINT. - - - - 0.00%
400 GENERAL CAPITAL PROJECTS 546,993 734,193 716,440 850,000 18.64% 436 FACILITES RPLCMNT & MTNCE 353,026 71,826 2,838,049 2,000,000 0.00% 510 WASTEWATER UTILITY 6,276,534 6,220,608 23,780,184 7,968,635 -66.49% 520 GOLF COURSE 3,485,943 3,868,712 6,309,537 4,880,837 -22.64% 530 STORM DRAINAGE 1,301,423 1,712,457 1,895,772 2,417,641 27.53% 723 HARLOW MEMORIAL ROSE GRDN - - - - 0.00%
724 REYNOLDS ENDOWMENT - - 10,000 10,000 0.00%
726 PAULINE FRIEDMAN BEQUEST - - - - 0.00%
729 T. & M. STEARNS ENDOWMENT - - - - 0.00%
Total All City Funds $ 93,883,298 88,526,139 $ 149,608,913 $ 118,856,907 $ -20.55% 28 29
30 CITY OF CORONADO

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31 FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Opening Balance $ 81,026,239 66,068,581 $ 70,230,228 $
Non-Spendable Fund Balance - (2,003,555) -
Adjusted Opening Fund Balance 66,068,581 79,022,684 70,230,228 1) OPENING FUND BALANCE 79,022,684 66,068,581 70,230,228 2) REVENUE AND SOURCES OF FUNDS 79,956,312 70,187,340 74,423,849 Operating Expenditures
Personnel (35,956,581) (39,967,022) (42,904,151)
Services, Supplies & Property (18,650,885) (15,758,237) (20,055,278) Transfers to Other Operating Funds (9,645,450) (9,820,670) (10,320,000) Subtotal Operating Expenditures (68,263,357) (61,535,488) (73,279,429) Other Transfers to:

Capital Improvement Projects (716,440) (1,913,166) (850,000) Equipment & Facilities Refurb/Replacement Fund (10,000,000) (1,000,000) - 115 Trust for Pension Stabilization - (550,000) -
Subtotal Other Transfers (3,463,166) (10,716,440) (850,000) (78,979,797)
3) TOTAL EXPENDITURES AND TRANSFERS (64,998,654) (78,979,797) (74,129,429) 4) NET INCREASE/(DECREASE) (Lines 2 + 3) (8,792,457) 14,957,658 294,420 5) ESTIMATED ENDING BALANCE (Lines 1 + 4) 70,230,228 81,026,239 70,524,647 Fund Balance Committed for:

Emergency Response (31,525,000) (33,314,000) (36,640,000) Capital Improvement Projects (4,000,000) (4,000,000) (4,000,000) Historic Preservation (500,000) (500,000) (500,000)
6) TOTAL COMMITTED FUND BALANCE (36,025,000) (37,814,000) (41,140,000) 7) UNASSIGNED FUND BALANCE (Lines 5 + 6) $ 32,416,228 45,001,239 $ 29,384,647 $ Schedule of General Fund (100)
Sources and Uses for Fiscal Years Ending
June 30, 2023, 2024 and 2025
32 City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 100 GENERAL FUND
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4005 CURRENT PROPERTY TAX 31,153,060 33,534,303 34,437,454 37,902,776 10.06% 4006 DELINQUENT PROPERTY TAX 1,838 4,235 5,000 5,000 0.00% 4007 ACCELERATED SUPPLEMENTAL 754,013 1,336,076 600,000 600,000 0.00% 4008 ACCEL.DELINQUENT SUPPL. 4,762 10,306 7,200 7,200 0.00% 4009 HOMEOWNERS EXEMPTION
REIM 170,540 171,686 178,000 178,000 0.00%
4011 PROP.TAX-IN LIEU VLF 3,684,099 3,990,941 4,094,009 4,485,844 9.57% 4020 PROP.TAX INTEREST ALLOC. 15,686 51,407 36,000 36,000 0.00% 400 PROPERTY TAX 35,783,998 39,098,953 39,357,663 43,214,820 9.80% 4110 FRANCHISE TAX 918,105 1,294,915 1,200,000 1,250,000 4.17% 4112 IN-KIND PEG FEES (AT&T) 184,136 167,523 100,000 100,000 0.00% 4120 SALES & USE TAX 4,373,644 5,015,515 4,782,006 4,822,876 0.85% 4125 SALES TAX (PROP.172) 426,887 522,144 316,000 316,000 0.00% 4130 REAL PROPERTY TRF TAX 526,947 579,870 390,000 390,000 0.00% 4150 TRANSIENT OCCUPANCY TAX 19,745,307 22,741,252 16,500,000 17,500,000 6.06% 4156 CTID ADMIN.FEE 10,000 10,000 10,000 10,000 0.00%
410 OTHER TAX 26,185,026 30,331,220 23,298,006 24,388,876 4.68% 4210 FILM PERMITS 6,725 8,950 4,000 4,000 0.00%
4260 CIVIL WITNESS FEES 351 0 1,000 1,000 0.00%
4270 COMMERCIAL USE PERMIT 0 1,945 1,000 1,000 0.00%
4400 ENGINEERING PERMITS-OTHER 395 573 1,000 1,000 0.00% 4401 ENCROACHMENT PERMITS 1,200 463 2,000 2,000 0.00%
4402 RIGHT OF WAY-PLAN CHECK 14,645 13,948 13,000 13,000 0.00% 4403 RIGHT OF WAY -INSPECTION 10,249 8,357 8,000 8,000 0.00% 4404 DOCK PERMIT-STRUCTURAL 0 192 0 0
4405 DOCK PERMIT-PLAN CHECK 1,746 900 2,000 2,000 0.00% 4406 DOCK PERMIT-INSPECTIONS 822 2,189 2,000 2,000 0.00% 4407 PARCEL-TRACT MAPS ENGNRG 0 0 1,000 1,000 0.00%
4420 ENG.-NEWS RACK PERMIT 6,708 200 2,500 2,500 0.00%
420 LICENSES & PERMITS 42,841 37,717 37,500 37,500 0.00% 33 City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 100 GENERAL FUND
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4510 VEHICLE CODE FINES 88,241 107,670 103,000 103,000 0.00% 4600 PARKING FINES 105,426 179,888 163,000 163,000 0.00% 4650 LIBRARY FINES & FEES 24,334 12,944 10,000 12,000 20.00% 450 FINES & FEES 218,001 300,502 276,000 278,000 0.72%
4702 INTEREST ON OTHER LOANS 45,424 37,131 32,000 32,000 0.00% 4707 UNREALIZED GAIN/LOSS INV -1,873,349 971,494 0 0
4710 INVESTMENT EARNINGS 368,233 1,861,992 3,120,910 2,922,142 -6.37% 4716 INTEREST - LEASES 112,062 97,833 0 0
4800 FIELD ALLOCATION 76,844 43,338 113,616 113,616 0.00% 470 USE OF MONEY & PROPERTY -1,270,785 3,011,788 3,266,526 3,067,758 -6.08% 5100 ADMIN CHRGS REIMB 904,916 766,338 773,787 773,787 0.00% 5200 AMBULANCE SERVICE 669,542 780,865 650,000 650,000 0.00% 5205 STATE HWY MTNCE 86,915 0 120,000 120,000 0.00%
5210 LIBRARY COPY MACH RECPT 1,053 1,346 1,000 1,200 20.00% 5212 LIBRARY MEDIA LAB. 231 273 200 250 25.00%
5305 ALARM ORDINANCE FEES 0 10 150 150 0.00%
5315 VEH STORAGE RELEASE FEES 21,007 36,831 25,000 25,000 0.00% 5411 IMPACT ADMIN FEE 5,504 4,198 3,000 3,000 0.00%
5412 PUBLIC TRANSPORTATION FEE 18,823 13,577 20,000 20,000 0.00% 5610 HOTEL DEL BEACH MTNCE 21,173 15,880 21,168 21,168 0.00% 510 CHARGES-CURRENT SERVICES 1,729,163 1,619,318 1,614,305 1,614,555 0.02% 5720 VEH LIC IN LIEU FEE 28,531 24,168 0 0
5722 VEH LIC FEE-SUBVENTION -3,545 -999 0 0
5745 FEMA/OES REIMBURSEMENT 271,214 180,274 95,000 95,000 0.00% 5750 POLICE GRANT REIMBURSEMNT 30,384 20,279 21,840 21,840 0.00% 5755 P.O.S.T REIMB 957 6,584 2,500 2,500 0.00%
5760 SLESF GRANT REIMB 170,285 165,271 100,000 100,000 0.00% 34 City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 100 GENERAL FUND
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
5767 STATE ASST FORFEITURE REV 0 0 1,000 1,000 0.00%
5860 GRANT REVENUE 2,838,480 2,838,480 600,000 100,000 -83.33% 570 INTERGOVERNMENTAL REVENUE 3,336,306 3,234,057 820,340 320,340 -60.95% 5915 MISC DONATION 50,000 0 0 0
5920 MISC REV 53,085 38,613 30,000 30,000 0.00%
5924 BEACH LIFEGUARD PROGRAMS 59,950 61,721 70,000 70,000 0.00% 5925 FIRE DEPT REV 1,947 1,200 1,000 1,000 0.00%
5926 POLICE DEPT REVENUE 25,936 35,767 54,000 44,000 -18.52% 5930 VEH/FURN/EQUIP SALES 61,280 44,658 25,000 25,000 0.00% 5941 DONATION 66,667 19,205 2,000 2,000 0.00%
5943 DONATION 66,667 0 0 0
590 OTHER REVENUE 385,532 201,163 182,000 172,000 -5.49% 6301 HOTEL DEL MASTER PLAN 0 0 0 0
6315 PORT DIST REIMB 1,203,527 1,024,898 1,300,000 1,300,000 0.00% 6320 PUBLIC SRVCS REIMB 2,459 3,255 7,000 7,000 0.00%
6325 LIBRARY REIMBURSEMENTS 0 8,530 0 0
6330 REIMB MANDATED COST 0 0 10,000 10,000 0.00%
6345 REIMBURSEMENTS-OTHER 33,927 84,902 13,000 13,000 0.00% 6350 BOOKING FEE REIMB 0 9 5,000 0 -100.00%
630 REIMBURSEMENTS 1,239,913 1,121,595 1,335,000 1,330,000 -0.37% 6910 TRANSFERS IN 1,100,000 1,000,000 0 0
690 OTHER FINANCING SOURCES 1,100,000 1,000,000 0 0
100 GENERAL FUND 68,749,995 79,956,312 70,187,340 74,423,849 6.04% 35 DEPARTMENT: City Manager FUNCTION: General Government

DEPARTMENT MISSION
The Legislative budget supports City Council and election activities, as well as the annual funding of the Community Grant Program.

DEPARTMENT GOALS
 Represent the City’s interests on local, regional and statewide boards and commissions.  Update the City’s Legislative Policy Guidelines annually and monitor legislation pursuant to policy advocacy guidelines.
 Facilitate the post-election process and provide supplies and training for the newly elected Mayor and/or City Councilmembers.
 Manage the Community Grant Program effectively by implementing a clear application process and transparent awards process.
 Provide up-to-date technology and supplies for City Council members.

DEPARTMENT BUDGET SUMMARY
Legislative
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 204,813 212,809 228,023 7.15%
Services and Supplies 1,261,070 1,384,285 1,349,770 -2.49% Property 4,842 5,000 0.00% 5,000
Total Legislative 1,470,724 1,602,094 1,582,793 -1.20%
Expenditures by Category Variance
36 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100110 LEGISLATIVE
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 55,021 55,262 55,021 55,021 0.00% 7115 CAFETERIA PLAN BENEFIT 111,149 120,222 127,305 141,635 11.26% 7119 PERS STABILIZATION ADJ. 865 846 767 735 -4.17%
7120 RETIREMENT PLAN -MISC. 2,537 3,175 7,065 7,285 3.12% 7122 RETIREMENT PLAN-MISC.UAL 8,557 9,507 8,349 9,056 8.47% 7125 SOCIAL SECURITY CHARGES 4,694 4,554 3,411 3,411 0.00% 7130 MEDICARE CHARGES 1,098 1,065 798 798 0.00%
7135 WORKERS COMP.INS.CHARGES 210 204 193 182 -5.70%
7150 EXPENSE ALLOWANCE 9,938 9,978 9,900 9,900 0.00%
7000 PERSONNEL SERVICES 194,069 204,813 212,809 228,023 7.15% 8030 CONTRACT SERVICES 56,100 91,382 141,800 145,830 2.84% 8251 R&M-OFFICE EQUIP. 2 1 0 0
8255 R&M-OUTSIDE 0 0 50,000 0 -100.00%
8320 COMMUNICATNS-TELE&COMM. 1,975 3,037 2,400 2,400 0.00% 8330 COMMUNITY GRANTS 1,024,021 1,022,886 1,015,000 1,078,000 6.21% 8390 MISC.SERVICES 59,755 59,187 97,900 50,995 -47.91%
8400 POSTAGE & COURIER SRVS. 0 36 215 350 62.79%
8415 TRAINING,MTGS,MEMBERSHIPS 50,900 75,410 65,820 63,145 -4.06% 8560 MISC.SUPPLIES 7,243 9,132 11,150 9,050 -18.83%
8000 SERVICES & SUPPLIES 1,199,995 1,261,070 1,384,285 1,349,770 -2.49% 9040 OFFICE & COMPUTER EQUIP. 0 4,842 5,000 5,000 0.00% 9000 PROPERTY 0 4,842 5,000 5,000 0.00%
100110 LEGISLATIVE 1,394,064 1,470,724 1,602,094 1,582,793 -1.20% 37 DEPARTMENT: City Clerk FUNCTION: General Government

DEPARTMENT MISSION
The mission of the City Clerk's Office is to leverage cutting-edge technologies and innovative practices to streamline and enhance the legislative process. As the custodian of the City's records, the department’s goal is to ensure transparent, efficient, and accessible record-keeping and information management. The office is committed to modernizing its operations to support the democratic process through advanced election administration, dynamic agenda management, and comprehensive minute-taking and documentation. It plays a pivotal role in facilitating public access to information through efficient records request coordination, ensuring legal compliance in noticing and publishing, and fostering an informed and engaged community.

DEPARTMENT GOALS
• Ensure compliant and accurate management and disclosure of City records. • Ensure the City Council, City staff, and the public have readily available access to resolutions, ordinances, recorded documents, agreements, Municipal Code, and other City documents by maintaining an up-to-date and cross-referenced filing and retrieval system that allows for the provision of copies efficiently and within the legally required time period for Public Records Act requests.
• Deliver lawful, professional, efficient and timely election services and results to the public, elected officials, City staff, and media, reinforcing the foundation of democratic engagement within the community.
• Coordinate recruitment and onboarding for City boards, commissions, and committees, ensuring effective integration of civic volunteers into these roles.

DEPARTMENT BUDGET SUMMARY
City Clerk
Expenditures by Category FY 2022-23 FY 2023-24 FY 2024-25 Variance Actual Estimated Actual Adopted
Personnel 340,259 343,935 331,007 -3.76%
Services and Supplies 80,517 109,162 180,852 65.67%
Property - - - 0.00%
Total City Clerk 420,776 453,097 511,859 12.97%
38 DEPARTMENT: City Clerk Program Or
Division:

Records, Election Administration,
and Fair Political Practices
Commission Filing

PROGRAM PURPOSE AND DESCRIPTION

The City Clerk ensures the protection and preservation of official City records, ensuring adherence to legal document retention mandates by the California Government Code, Code of Civic Procedures, and other statutes. As the custodian of records, the City Clerk maintains the official City Seal, attests to signatures on official documents, and accepts service of process for legal documents on behalf of the City and its personnel. Local election administration is also a component of the City Clerk’s Office, aimed at providing comprehensive services and results for primary, general, and special elections. The City Clerk is dedicated to upholding City compliance with Fair Political Practices Commission (FPPC) regulations, including the management of annual disclosure statements and campaign contribution statements.

ACTION STRATEGIES

1. Ensure agenda materials and minutes are available for the public promptly, maintaining a standard of transparency and accessibility.

2. Accurately document and preserve records of City Council meetings and official City files, including ordinances and resolutions, to safeguard the integrity and historical value of the City’s official documents.

3. Update and publish the Municipal Code on the City's website no later than 30 days after an ordinance is passed to ensure accessibility.

4. Foster community involvement by highlighting opportunities for service on City boards, commissions, and committees, aiming to enhance civic participation and governance.

5. Streamline the indexing and storage of City documents and records to improve the precision and efficiency of public document access and research capabilities.

6. Regularly revise the City's Records Management and Retention Schedule, aligning it with the legal document retention obligations specified in the California Government Code, and other applicable statutes to guarantee compliant and efficient records management.

7. Facilitate the community's participation in the electoral process by providing easy access to voter registration materials.

8. Adhere to the Political Reform Act of 1974 by ensuring electronic notifications for filing the FPPC Form 700 Statement of Economic Interests are dispatched to all designated officials and staff, as per the City's Conflict of Interest Code, enhancing transparency and compliance. 39 IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Finalize and deploy a unified contract management system, emphasizing ease of use within Laserfiche for both staff and, in the future, the public, to enhance document accessibility and transparency.

2. Revise the City's Record Retention Schedule, incorporating the establishment of a comprehensive Citywide Records Inventory Management (RIM) Program, aiming to harmonize crossdepartmental indexing standards and facilitate the digitization of records within the City’s Laserfiche repository, ensuring straightforward access for internal and external stakeholders.

3. Recommend updates and improvements to the City’s boards, commissions, and committees by unifying terms of service, standardizing document production related to these entities, and ensuring uniform bylaws and regulations for consistent governance practices.

4. Develop a digital transformation roadmap to further digitize City services and public records, aiming to improve efficiency, reduce paper usage, and make government operations more environmentally friendly.
40 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100115 CITY CLERK
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 141,559 201,649 212,929 198,364 -6.84% 7012 OVERTIME SALARIES 0 598 0 0
7014 TEMP/SEASONAL WAGES 50 24,354 3,000 3,000 0.00%
7115 CAFETERIA PLAN BENEFIT 28,736 36,682 49,324 53,296 8.05% 7119 PERS STABILIZATION ADJ. 2,480 2,710 2,912 2,589 -11.09% 7120 RETIREMENT PLAN -MISC. 15,196 22,010 26,811 25,718 -4.08% 7122 RETIREMENT PLAN-MISC.UAL 24,596 30,475 31,685 31,970 0.90% 7125 SOCIAL SECURITY CHARGES 9,030 14,339 13,388 12,485 -6.75% 7130 MEDICARE CHARGES 2,112 3,354 3,131 2,920 -6.75%
7135 WORKERS COMP.INS.CHARGES 700 679 755 666 -11.79%
7140 AUTO ALLOWANCE 2,892 3,408 0 0
7000 PERSONNEL SERVICES 227,350 340,259 343,935 331,007 -3.76% 8030 CONTRACT SERVICES 75,652 42,341 89,450 78,200 -12.58% 8047 LGL SRVS-OUTSIDE COUNSEL 0 5,521 5,000 10,000 100.00% 8251 R&M-OFFICE EQUIP. 537 659 1,060 1,060 0.00%
8320 COMMUNICATNS-TELE&COMM. 553 578 530 530 0.00%
8340 ELECTION EXPENSE 1,160 19,131 500 75,000 14,900.00% 8390 MISC.SERVICES 698 260 2,120 2,120 0.00%
8400 POSTAGE & COURIER SRVS. 50 0 106 106 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 6,466 7,836 8,000 10,000 25.00% 8560 MISC.SUPPLIES 2,764 4,192 2,396 3,836 60.13%
8000 SERVICES & SUPPLIES 87,879 80,517 109,162 180,852 65.67% 100115 CITY CLERK 315,229 420,776 453,097 511,859 12.97% 41 DEPARTMENT: City Manager FUNCTION: General Government

DEPARTMENT MISSION
The mission of the Office of the City Manager is to effectively and efficiently implement the policies of the City Council and manages the operations of the City.

DEPARTMENT GOALS

 Direct all City operational programs and services in an efficient and effective manner within approved budget limitations.
 Manage citywide personnel development and professional services.  Direct and coordinate staff resources to meet City Council policy directives.  Identify and implement internal system improvements to improve citywide process efficiency.
 Coordinate capital improvements, including major facility and infrastructure projects.  Coordinate special events, filming, and aerial displays within city limits.  Coordinate interdepartmental and interagency activities and special projects of the City Council.
 Serve as liaison to the Coronado Tourism Improvement District and Advisory Board.  Manage the Naval Complexes Coordinating Group.
 Manage the Cultural Arts Commission and oversee Cultural Arts activities.  Provide oversight to the Successor Agency to the Community Development Agency.  Monitor Legal Services.
 Manages the City’s legislative advocacy program.
 Oversee the City’s public information program, including digital, print and social media, the government cable television channel, and community engagement activities.  Oversee contracted services for the Animal Care Facility, Glorietta Bay Marina, Concessionaires, and Government Cable Channel.

DEPARTMENT BUDGET SUMMARY
City Manager
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Adopted
Personnel 891,779 991,645 1,043,884 5.27%
Services and Supplies 16,171 94,008 -39.39% 56,974
Property - - 0.00% -
Total City Manager 907,950 1,085,653 1,100,858 1.40%
Expenditures by Category Variance
42 DEPARTMENT: City Manager Program Or Division: Management and Administration

PROGRAM PURPOSE AND DESCRIPTION
The policies and directives of the City Council are implemented by the Office of the City Manager.

The City Manager is the administrative head of the municipal government and reports to the City Council. The City Manager is responsible for all City operations, personnel, finances, and resources. The City Manager’s Office maintains communication throughout the organization, with the City Council, the Community, and across agencies.

The management and administration division oversees employee enrichment initiatives to enhance organizational culture. The division also coordinates interagency activities and special projects of the City Council as they pertain to the San Diego Unified Port District, Coronado Unified School District, League of California Cities, San Diego Association of Governments, San Diego County and regional cities, California Transportation Commission, United States Navy, California Coastal Commission, Regional Water Quality Control Board, Metropolitan Transit System, MainStreet, Coronado Chamber of Commerce, Coronado Visitor Center, Coronado Tourism Improvement District, and State and Federal legislators.

ACTION STRATEGIES

1. Direct all City programs and services for quality outcomes.

2. Maintain communication with the Mayor and Councilmembers regarding important issues, policy matters, and the implementation of programs and services.

3. Provide the City Council with a balanced operating budget that is consistent with the Council's policy on General Fund reserves.

4. Cultivate an effective executive management team for high performing departments.

5. Support a high performing organizational culture by providing employee enrichment activities.

6. Use innovative technology and software to improve citywide efficiencies.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Implement the City Council’s high priority projects, the Capital Improvement Program, and special project initiatives and provide regular updates.

2. Continue to develop programs that enhance employee engagement and organizational culture.

3. Support economic development activities for enhanced revenue to support services and projects.

4. Implement direction related to the potential relinquishment of segments of State Route 75 and coordinate across agencies when necessary.

5. Participate in both State and Federal legislative activities and pursue funding opportunities to promote projects of special interest to Coronado.

6. Continue to work with Federal and State authorities to prevent transborder sewage contamination of local waters.
43 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100120 CITY MANAGER
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 457,804 588,721 647,961 674,240 4.06% 7012 OVERTIME SALARIES 0 44 2,000 2,000 0.00%
7014 TEMP/SEASONAL WAGES 43,461 0 17,205 17,894 4.00%
7115 CAFETERIA PLAN BENEFIT 69,588 85,291 98,613 104,976 6.45% 7119 PERS STABILIZATION ADJ. 8,011 8,191 7,852 7,854 0.03% 7120 RETIREMENT PLAN -MISC. 47,057 60,607 72,294 78,003 7.90% 7122 RETIREMENT PLAN-MISC.UAL 79,448 92,097 85,435 96,967 13.50% 7125 SOCIAL SECURITY CHARGES 28,915 30,370 33,817 35,259 4.27% 7130 MEDICARE CHARGES 7,394 8,693 9,765 10,156 4.00%
7135 WORKERS COMP.INS.CHARGES 10,631 10,527 10,403 10,235 -1.61% 7140 AUTO ALLOWANCE 5,258 7,239 6,300 6,300 0.00%
7000 PERSONNEL SERVICES 757,568 891,779 991,645 1,043,884 5.27% 8030 CONTRACT SERVICES 7,500 450 25,000 21,000 -16.00%
8065 PROFESSIONAL SERVICES 39 0 35,100 0 -100.00%
8251 R&M-OFFICE EQUIP. 652 888 1,255 1,317 4.94%
8320 COMMUNICATNS-TELE&COMM. 2,825 2,121 1,992 1,992 0.00% 8400 POSTAGE & COURIER SRVS. 0 -16 305 305 0.00%
8410 SPECIAL PAYMENTS 7,056 0 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 9,568 10,005 25,585 26,900 5.14% 8425 PRINTING SERVICES 1,155 771 3,000 3,600 20.00%
8560 MISC.SUPPLIES 3,836 1,952 1,771 1,860 5.03%
8000 SERVICES & SUPPLIES 32,631 16,171 94,008 56,974 -39.39% 100120 CITY MANAGER 790,199 907,950 1,085,653 1,100,858 1.40% 44 DEPARTMENT: City Manager Program Or Division: CDSA Admin Exp (City)

DIVISION PURPOSE AND DESCRIPTION
This Division is responsible for facilitating projects and administer payments of the Community Development Agency’s (CDA) enforceable obligations. The City Council assumes the duties and responsibilities of the CDA, including oversight of the distribution of property taxes to pay enforceable obligations of the former redevelopment agency (Successor Agency). 45 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100121 CDSA ADMIN EXP (CITY)
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8005 ACCTG & AUDITING SRVCS 7,429 6,500 10,000 10,000 0.00% 8045 LEGAL SRVS-CITY ATTY. 13,795 36,263 12,000 12,000 0.00% 8046 LGL SRVS-ADDTL.CITY ATTY. 42,509 0 0 0
8000 SERVICES & SUPPLIES 63,733 42,763 22,000 22,000 0.00% 100121 CDSA ADMIN EXP (CITY) 63,733 42,763 22,000 22,000 0.00% 46 DEPARTMENT: City Manager Program Or Division: Public Communications

DIVISION PURPOSE AND DESCRIPTION
This Division is responsible for developing, overseeing, and implementing strategic citywide and department specific communication and engagement plans, policies, procedures, and standards by using various forms of print, digital and social media platforms.

ACTION STRATEGIES

1. Oversee all City communication and branding, including the use of Public, Educational and Governmental Channels, social media, and City websites.

2. Serve as the liaison with public and private organizations, community groups and other social organizations to provide information on City services, events, accomplishments, and programs.

3. Design, write, edit, and produce public information and engagement materials such as videos, display advertising, brochures, flyers, mail materials, e-news updates, news articles, and other communication tools.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Design and manage community engagement programs and activities for City initiatives and projects, to increase community awareness and knowledge, and to gather input through outreach, events, surveys and information methods.

2. Serve as Public Information Officer in Emergency Operations Center during emergency incidents. Develop strategies to collect, verify, and disseminate information both during and in the aftermath of emergencies.

3. Implement standardized branding guidelines across departments and oversee regular updates of the City’s website.

4. Engage in marketing efforts for the City’s transportation programs like the Summer Shuttle and Circuit Shuttle Pilot Program.

5. Engage the public on the City’s various capital improvement projects by promoting public workshops, maintaining the Project Coronado website, utilizing Constant Contact email updates, and managing all print and digital communications.

6. Oversee the biannual Avenue of Heroes program and facilitate a 10th anniversary event in November 2024.
47 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100122 PUBLIC COMMUNICATIONS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8030 CONTRACT SERVICES 128,994 154,157 175,620 188,632 7.41% 8250 R&M-EQUIPMENT 0 0 2,611 0 -100.00%
8251 R&M-OFFICE EQUIP. 29,786 0 25,000 15,000 -40.00%
8320 COMMUNICATNS-TELE&COMM. 47 0 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 0 0 675 675 0.00%
8425 PRINTING SERVICES 1,283 8,995 38,000 26,500 -30.26% 8570 SPECIAL EVENTS 0 0 12,500 22,500 80.00%
8000 SERVICES & SUPPLIES 160,111 163,151 254,406 253,307 -0.43% 9040 OFFICE & COMPUTER EQUIP. 1,517 420 2,500 2,500 0.00% 9000 PROPERTY 1,517 420 2,500 2,500 0.00%
100122 PUBLIC COMMUNICATIONS 161,628 163,571 256,906 255,807 -0.43% 48 DEPARTMENT: Legal Services Program Or Division: Legal Services

PROGRAM PURPOSE AND DESCRIPTION
The Legal Services budget contains attorney services for the City Council, City staff, and Boards and Commissions to ensure compliance with local, state and federal laws and regulations.

The City contracts with private counsel to act as the City Attorney. The City Attorney’s retainer is paid from this program budget. Additional funds are budgeted for civil litigation costs and special legal services not covered under the City Attorney’s retainer agreement. These include costs related to environmental matters, personnel matters, and other miscellaneous civil actions.

DEPARTMENT BUDGET SUMMARY
Legal Services
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel - - 0.00% -
Services and Supplies 1,387,485 718,200 16.24% 834,864
Property - - 0.00% -
Total Legal Services 1,387,485 718,200 16.24% 834,864
Expenditures by Category Variance
49 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100135 LEGAL SRV
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8045 LEGAL SRVS-CITY ATTY. 362,915 332,943 253,200 384,864 52.00% 8046 LGL SRVS-ADDTL.CITY ATTY. 290,269 755,066 160,000 300,000 87.50% 8047 LGL SRVS-OUTSIDE COUNSEL 212,554 299,476 305,000 150,000 -50.82% 8000 SERVICES & SUPPLIES 865,738 1,387,485 718,200 834,864 16.24% 100135 LEGAL SRV 865,738 1,387,485 718,200 834,864 16.24% 50 DEPARTMENT: Administrative Services FUNCTION: General Government

DEPARTMENT MISSION
The mission of the Administrative Services Department is to preserve and protect the City's financial assets; to attract, select, and retain an effective workforce; to support information technology and services; and to provide general administrative support to the operating departments of the City.

DEPARTMENT GOALS
• Provide accurate, timely, and meaningful reports on the City's financial condition. • Attract and retain a quality workforce to assure that City services are provided in an effective manner.
• Develop and manage cost-effective programs for workers' compensation and employee benefits, including risk assessment and mitigation.
• Develop and enhance the professionalism and service orientation of personnel within the Administrative Services Department.
• Manage the City’s information system resources in a cost-effective manner. • Provide general direction to City Departments on procedures and processes related to budget administration, accounting, and human resource administration.

DEPARTMENT BUDGET SUMMARY
The Administrative Services Department consists of three General Fund divisions which are displayed individually on the following pages. The summary chart below combines the following Administrative Services Divisions: Administration/Finance, Human Resources and Information System
Administrative Services
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 2,485,452 2,990,104 3,283,032 9.80%
Services and Supplies 1,990,613 1,971,958 2,362,945 19.83% Property - - - 0.00%
Total Administrative Services 4,476,065 4,962,062 5,645,977 13.78% Expenditures by Category Variance
51 DEPARTMENT: Administrative Services Program Or
Division: Finance/Accounting

PROGRAM PURPOSE AND DESCRIPTION
The Finance/Accounting Division ensures compliance with recordkeeping requirements according to Generally Accepted Accounting Principles (GAAP). This program reviews revenues, expenditures, contractual obligations, and general ledger entries, with supporting documentation, to ensure budgetary control, accuracy, and conformance to contracts or agreements. This program is responsible for preparing the City’s Annual Comprehensive Financial Report (ACFR), preparing and implementing the City’s annual budget, providing on-going budget analysis and financial reports, ensuring adequate internal controls are in place to safeguard City’s assets, fulfilling State and Federal financial reporting requirements, and administering the City's cash and investments.

ACTION STRATEGIES

1. Complete annual audit with no modifications and prepare ACFR in a format that assures recognition for excellence in financial reporting from the Government Finance Officers Association (GFOA). Provide ACFR to the auditors in October to provide final report for the City Council review in December. This strategy is intended to allow for earlier beginning of mid-year, five year and annual budget processes.

2. Prepare financial plan (budget) document in a form that ensures consistency with prior years, and in accordance with general budgeting standards.

3. Configure and implement Tyler Munis Enterprise Resource Planning (ERP) system to replace outdated legacy system. This strategy will management and integration of the important parts of the City’s Business processes to connect finance, human resources, purchasing, and much more.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Provide accounting for and staff support related to the dissolution of the former Community Development Agency.

2. Administer the IRS Code Section 115 trust funds established for Other Post-Employment Benefits and pension liabilities.

3. Update City’s policies related to investment, fund balance, and Gann limit.

4. Review and update Administrative Policies related to Calcards and travel.

5. Administer the City’s investment portfolio to provide the maximum interest rate possible in accordance with the City Investment Policy.

6. Participate in the preparation of the City’s annual Personnel Authorization and Compensation Plan, specifically, employees’ salary schedules.

7. Continue implementation and conversion of all accounting modules and start implementation of the payroll and timekeeping modules from the outdated legacy system to an Enterprise wide financial system.
52 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100140 FINANCE
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 691,533 681,936 797,983 840,030 5.27% 7012 OVERTIME SALARIES 11,320 4,634 3,810 3,810 0.00%
7014 TEMP/SEASONAL WAGES 31,844 58,683 30,000 97,300 224.33% 7115 CAFETERIA PLAN BENEFIT 132,345 154,865 181,890 196,028 7.77% 7119 PERS STABILIZATION ADJ. 11,671 11,363 10,727 12,087 12.68% 7120 RETIREMENT PLAN -MISC. 76,276 75,491 98,757 120,048 21.56% 7122 RETIREMENT PLAN-MISC.UAL 115,750 127,758 116,708 149,235 27.87% 7125 SOCIAL SECURITY CHARGES 44,898 44,885 47,270 55,767 17.98% 7130 MEDICARE CHARGES 10,817 11,072 11,672 13,692 17.31% 7135 WORKERS COMP.INS.CHARGES 11,075 10,658 10,843 11,606 7.04% 7140 AUTO ALLOWANCE 3,162 3,162 3,150 3,150 0.00%
7000 PERSONNEL SERVICES 1,140,692 1,184,509 1,312,810 1,502,755 14.47% 8005 ACCTG & AUDITING SRVCS 66,500 67,825 76,423 85,198 11.48% 8030 CONTRACT SERVICES 120,532 167,282 114,895 114,895 0.00% 8065 PROFESSIONAL SERVICES 7,243 14,210 69,794 129,794 85.97% 8242 RENTAL-BUILDINGS 3,108 3,556 3,710 3,710 0.00%
8251 R&M-OFFICE EQUIP. 705 481 2,650 2,650 0.00%
8320 COMMUNICATNS-TELE&COMM. 673 1,675 1,060 1,060 0.00% 8390 MISC.SERVICES -1,100 12 2,719 2,719 0.00%
8395 PERMITS & FEES 530 5 636 636 0.00%
8400 POSTAGE & COURIER SRVS. 77 9 318 318 0.00%
8410 SPECIAL PAYMENTS 284,332 284,087 306,075 321,379 5.00% 8415 TRAINING,MTGS,MEMBERSHIPS 4,368 9,470 23,899 25,779 7.87% 8425 PRINTING SERVICES 1,044 457 2,120 2,120 0.00%
8560 MISC.SUPPLIES 3,911 2,671 7,420 7,420 0.00%
8000 SERVICES & SUPPLIES 491,923 551,740 611,719 697,678 14.05% 100140 FINANCE 1,632,614 1,736,249 1,924,529 2,200,433 14.34% 53 DEPARTMENT: Administrative Services Division: Human Resources

PROGRAM PURPOSE AND DESCRIPTION
The Human Resources Division works jointly with all City departments to provide responsive, high-quality human resource services to current and prospective employees and the public. This division provides and retains a skilled and competent workforce for City departments so that they may deliver superior services to residents and visitors.

This division links resources and services with departmental needs to train, motivate, retain, promote, and compensate City employees, as well as provide a safe work environment so as to provide the highest quality service to the public.

ACTION STRATEGIES

1. Oversees the recruitment process to fill vacant positions in a timely manner with high-caliber candidates.

2. Provide timely information and guidance to City departments regarding the application of human resources principles and practices, and City, State, and Federal laws and regulations.

3. Support labor/management discussions during contract negotiation and throughout the year as needed.

4. Manage the City’s Risk Management programs, including property, general liability, safety, and workers’ compensation programs.

5. Administer the City’s employee benefits and leave of absence programs.

6. Serve as a partner in employee development by providing resources and citywide training.

7. Conduct classification and compensation studies to ensure the City remains competitive in the job market.

8. Provide staff support to the City’s Civil Service Commission.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Coordinate the review and update of current Administrative Policies to ensure compliance with all City, State, and Federal legislation.

2. Absorb management of the City’s Risk Management programs and enhance the City’s Safety program.

3. Implementation of the Human Capital Management module in Tyler Munis ERP software system.

4. Review and provide recommendations for updating of the Civil Service Rules.

5. Gather data and provide research to support three labor negotiations that will occur during the fiscal year.
54 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100142 HUMAN RESOURCES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 214,155 220,633 372,366 384,815 3.34% 7012 OVERTIME SALARIES 351 613 2,300 2,300 0.00%
7115 CAFETERIA PLAN BENEFIT 33,104 37,096 82,105 87,392 6.44% 7119 PERS STABILIZATION ADJ. 3,574 3,404 4,830 5,018 3.89% 7120 RETIREMENT PLAN -MISC. 22,133 24,397 44,464 49,838 12.09% 7122 RETIREMENT PLAN-MISC.UAL 35,445 38,274 52,546 61,955 17.91% 7125 SOCIAL SECURITY CHARGES 12,477 12,608 21,953 24,001 9.33% 7130 MEDICARE CHARGES 3,010 3,045 5,198 5,613 7.99%
7135 WORKERS COMP.INS.CHARGES 4,200 3,969 4,772 4,875 2.16% 7000 PERSONNEL SERVICES 328,449 344,039 590,533 625,808 5.97% 8030 CONTRACT SERVICES 129,903 51,670 55,650 55,650 0.00% 8055 PERSONNEL SERVICES 0 1,640 12,243 12,243 0.00%
8065 PROFESSIONAL SERVICES 121,491 189,103 153,334 153,334 0.00% 8242 RENTAL-BUILDINGS 3,108 3,556 2,692 3,980 47.85%
8251 R&M-OFFICE EQUIP. 3,069 207 530 530 0.00%
8320 COMMUNICATNS-TELE&COMM. 937 979 0 2,016
8390 MISC.SERVICES 12,320 8,810 11,130 11,130 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 14,744 21,595 29,551 29,551 0.00% 8560 MISC.SUPPLIES 5,182 3,912 12,650 14,100 11.46%
8000 SERVICES & SUPPLIES 290,753 281,471 277,780 282,534 1.71% 100142 HUMAN RESOURCES 619,202 625,510 868,313 908,342 4.61% 55 DEPARTMENT: Administrative Services Program Or
Division: Information Systems

PROGRAM PURPOSE AND DESCRIPTION
The Information Systems Division administers the City’s computers, servers, networks, security, and other information systems and enables 24x7 computing availability for public safety departments. The division also provides technical support, proactive monitoring, and equipment purchase coordination to all departments.

ACTION STRATEGIES

1. Manage technical support, software, and hardware contracts.

2. Ensure security and integrity of network system and minimize downtime.

3. Coordinate the periodic replacement of computer equipment in a timely manner.

4. Develop and implement policies and procedures to protect system integrity.

5. Perform project management functions for citywide technology projects.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Provide staff support and assist in the implementation of:
a. Tyler Munis human capital management module
b. Tyler Munis asset and citizen management module

2. Coordinate assessments of projects identified for 2024-2025 in the Citywide Information Technology Strategic and Project Plan.
a. Permitting and land management system
b. Electronic document management system
c. Disaster recovery and business continuity plan development d. IT capacity planning
56 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100145 SYSTEMS ADMIN
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 507,507 628,802 635,315 669,998 5.46% 7012 OVERTIME SALARIES 422 1,679 5,150 5,150 0.00%
7014 TEMP/SEASONAL WAGES 0 0 75,000 75,000 0.00%
7115 CAFETERIA PLAN BENEFIT 93,294 97,918 138,932 149,814 7.83% 7119 PERS STABILIZATION ADJ. 8,708 8,338 7,911 8,003 1.16% 7120 RETIREMENT PLAN -MISC. 52,110 67,866 72,837 79,490 9.13% 7122 RETIREMENT PLAN-MISC.UAL 86,359 93,745 86,077 98,816 14.80% 7125 SOCIAL SECURITY CHARGES 29,935 37,795 43,815 46,067 5.14% 7130 MEDICARE CHARGES 7,279 9,145 10,374 10,877 4.85%
7135 WORKERS COMP.INS.CHARGES 12,242 11,616 11,349 11,254 -0.84% 7000 PERSONNEL SERVICES 797,857 956,904 1,086,761 1,154,470 6.23% 8030 CONTRACT SERVICES 946,702 1,008,572 788,462 1,059,582 34.39% 8065 PROFESSIONAL SERVICES 65,344 0 83,475 83,475 0.00% 8251 R&M-OFFICE EQUIP. 2,499 2,499 2,650 2,650 0.00%
8320 COMMUNICATNS-TELE&COMM. 93,666 88,488 129,862 135,606 4.42% 8415 TRAINING,MTGS,MEMBERSHIPS 16,959 11,723 46,289 66,420 43.49% 8560 MISC.SUPPLIES 38,315 46,121 31,721 35,000 10.34%
8000 SERVICES & SUPPLIES 1,163,485 1,157,403 1,082,459 1,382,733 27.74% 100145 SYSTEMS ADMIN 1,961,342 2,114,307 2,169,220 2,537,203 16.96% 57 DEPARTMENT: Police Services FUNCTION: Public Safety

DEPARTMENT MISSION

The mission of the Police Department is to provide superior public safety services to enhance the quality of life for the community.

DEPARTMENT GOALS
 Enhance relationships between the Police Department and the community.  Identify and implement new methods to reduce and/or control crime.  Manage the Department’s resources following the City’s goals and guiding principles.  Enforce laws to promote community safety.
 Provide traffic enforcement with a specific focus on the reduction of traffic collisions.

DEPARTMENT BUDGET SUMMARY
The Police Services Department consists of two General Fund divisions which are displayed individually on the following pages. The summary chart below combines the following Police Services Divisions: Field and Support Services.

PROGRAM PURPOSE AND DESCRIPTION
The Coronado Police Department’s Support Services Division offers comprehensive planning, policy direction, and resource allocation alongside fiscal forecasting and control, ensuring the community and City stakeholders are well-served. From operating the department's twenty-fourhour Communication Center to personnel management, the Support Services Division oversees a spectrum of critical functions. These functions include operating relations and managing property and evidence, all of which are integral to the Police Department’s operations.

The Support Services Division serves the public and fosters community satisfaction through various programs. The Communication Center and Records Unit are responsible for dispatching emergency services and managing police records, ensuring swift and accurate responses to all calls. The division also conducts thorough pre-employment background checks for Police Department applicants and handles various administrative investigations. Support Services staff coordinate maintenance for police facilities and supervise the Senior Volunteer Patrol program, enhancing community engagement and support.

The Investigations Unit employs proactive strategies to apprehend criminal suspects and recover stolen property. Focusing on specialized enforcement and collaboration with regional task forces, the Investigations Unit ensures effective crime resolution. Additionally, the School Resource Officer, a component of the Investigations Unit, is a vital link between law enforcement and educational institutions, fostering safety initiatives and community outreach programs.

The department’s Community Relations Coordinator (CRC) disseminates information through various media platforms, promoting crime prevention services and victim support programs.

Additionally, the CRC functions as the department’s Training Coordinator to ensure that department personnel receive mandatory and elective training, enhancing their professional competency and compliance.

ACTION STRATEGIES

1. Prioritize training to uphold professional standards and regulatory compliance.

2. Streamline the hiring process to onboard qualified staff efficiently.

3. Conduct thorough investigations to address reported crimes effectively.

4. Facilitate timely intelligence sharing among law enforcement partners.

5. Enhance public awareness through media outreach and social platforms.

6. Ensure prompt and accurate dispatch of emergency and non-emergency calls.

7. Maintain meticulous records to meet legal and regulatory requirements.

8. Adhere to transparency protocols, legal mandates, and best practices in disseminating public information.

9. Manage property and evidence in accordance with established laws and policies.

10. Conduct background checks and internal audits as per legal mandates.

11. Recruit and train volunteers to support community policing efforts. 59 IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Sustain compliance with mandated training standards for law enforcement personnel.

2. Implement proactive measures to combat property theft and enhance public safety.

3. Oversee maintenance needs for police facilities to ensure operational efficiency.

DEPARTMENT: Police Services Program Or Division: Support Services 60 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100211 POLICE-SUPPORT SERVICES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 2,800,022 2,920,557 3,534,046 3,744,337 5.95% 7011 WORKERS COMP PAY-SAFETY 39,105 -2,689 0 0
7012 OVERTIME SALARIES 208,531 209,483 276,000 276,000 0.00% 7014 TEMP/SEASONAL WAGES 104,925 86,007 185,000 185,000 0.00% 7015 HOLIDAY PAY 0 0 3,000 0 -100.00%
7115 CAFETERIA PLAN BENEFIT 498,940 538,678 749,121 777,397 3.77% 7119 PERS STABILIZATION ADJ. 67,590 68,292 67,375 67,369 -0.01% 7120 RETIREMENT PLAN -MISC. 136,297 149,157 184,760 207,180 12.13% 7121 RETIREMENT PLAN -SAFETY 279,981 278,296 435,536 461,936 6.06% 7122 RETIREMENT PLAN-MISC.UAL 200,794 224,832 218,343 257,550 17.96% 7123 RETIREMENT PLN-SAFETY UAL 1,404,910 1,615,062 1,607,369 1,953,558 21.54% 7125 SOCIAL SECURITY CHARGES 87,632 91,966 120,855 130,596 8.06% 7130 MEDICARE CHARGES 45,100 46,458 55,362 58,790 6.19% 7135 WORKERS COMP.INS.CHARGES 222,871 226,078 227,447 229,422 0.87% 7160 UNIFORMS,BADGES & ACCESS. 10,200 13,226 13,750 13,750 0.00% 7000 PERSONNEL SERVICES 6,106,898 6,465,403 7,677,965 8,362,885 8.92% 8030 CONTRACT SERVICES 359,199 442,206 517,925 683,471 31.96% 8065 PROFESSIONAL SERVICES 66,023 38,908 119,530 119,530 0.00% 8205 JANITORIAL SERVICES 58,288 58,288 76,797 76,797 0.00% 8235 UTILITIES-ELECTRICITY 160,147 137,222 192,700 196,212 1.82% 8236 UTILITIES-GAS 7,379 72,882 12,200 12,200 0.00%
8237 UTILITIES-WATER 10,344 13,875 14,700 11,862 -19.30% 8241 RENTAL-EQUIPMENT 1,601 2,270 2,400 2,400 0.00%
8250 R&M-EQUIPMENT 56,098 54,789 86,420 86,420 0.00%
8251 R&M-OFFICE EQUIP. 7,740 6,123 10,800 10,500 -2.78% 8252 R&M-BLDGS & STRUCTURES 4,476 81 8,800 8,800 0.00%
8320 COMMUNICATNS-TELE&COMM. 74,311 75,989 103,225 110,275 6.83% 8350 RSRV-VOLUNTEER POLICE 7,608 10,742 20,500 15,500 -24.39% 8390 MISC.SERVICES 1,244 1,413 3,000 3,000 0.00%
61 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100211 POLICE-SUPPORT SERVICES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8400 POSTAGE & COURIER SRVS. 3,142 1,835 4,000 4,000 0.00% 8414 POLICE TRAINING 55,072 75,280 74,200 74,200 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 22,223 37,343 42,270 43,270 2.37% 8425 PRINTING SERVICES 11,597 11,075 12,900 12,900 0.00% 8510 FIREARMS & AMMUNITIONS 20,151 46,440 25,300 25,300 0.00% 8530 FUELS & LUBRICANTS 149,408 169,289 159,600 171,100 7.21% 8535 MATERIALS 7,516 14,148 11,065 11,065 0.00%
8560 MISC.SUPPLIES 19,235 25,464 27,300 27,300 0.00%
8561 PAPER & PRINTER SUPPLIES 6,285 12,858 12,000 12,000 0.00% 8565 PROGRAM SUPPLIES 4,437 614 3,500 3,500 0.00%
8580 PHARMACEUTICALS &LAB SUPP 6,986 13,541 10,500 10,500 0.00% 8595 SAFETY & 1ST AID SUPPLIES 2,325 1,650 4,000 4,000 0.00% 8000 SERVICES & SUPPLIES 1,122,833 1,324,327 1,555,632 1,736,102 11.60% 9040 OFFICE & COMPUTER EQUIP. 32,011 15,360 13,200 13,200 0.00% 9045 OTHER FIXED ASSETS 44,805 9,916 71,218 61,000 -14.35% 9000 PROPERTY 76,817 25,276 84,418 74,200 -12.10%
100211 POLICE-SUPPORT SERVICES 7,306,548 7,815,006 9,318,015 10,173,187 9.18% 62 DEPARTMENT: Police Services Program or Division: Field Services

PROGRAM PURPOSE AND DESCRIPTION
The Field Services Division encompasses a range of essential functions, including uniformed patrol services, traffic enforcement, parking control, and animal services. Comprised of dedicated Police Officers and Police Services Officers, this division delivers top-notch public safety services to residents, businesses, and visitors. The Field Services Division focuses on proactive crime prevention, rapid response to emergencies, ensuring traffic safety, enforcing animal-related regulations, and collaborating with the community to enhance overall quality of life. Moreover, The Field Services Division is pivotal in managing special events in the City and promotes compliance with parking regulations.

ACTION STRATEGIES

1. Prioritize swift responses to all service calls.

2. Proactively identify and address criminal activities.

3. Staff and support major and moderate special events.

4. Enhance traffic safety through rigorous education and enforcement of traffic laws.

5. Educate and enforce compliance with pedestrian, bicycle, and parking regulations.

6. Maintain and optimize parking enforcement equipment.

7. Foster stronger connections with youth and schools.

8. Conduct animal control patrols across streets, parks, and beaches.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Implement proactive patrols to curb crime and improve quality of life.

2. Conduct proactive patrols via car, bike, boat, and foot to ensure community safety.

3. Combat crime through field enforcement measures.

4. Address traffic concerns through education, enforcement, and increased visibility.

5. Extend beach patrols throughout the year to bolster public safety.

6. Increase patrols and engagement on school campuses.

7. Collaborate with community stakeholders to tackle crime and quality of life issues collaboratively.
63 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100212 POLICE-FIELD SERVICES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 4,423,637 4,926,964 5,047,374 5,311,280 5.23% 7011 WORKERS COMP PAY-SAFETY 3,579 56,665 0 0
7012 OVERTIME SALARIES 688,424 786,685 851,000 851,000 0.00% 7115 CAFETERIA PLAN BENEFIT 792,398 902,566 897,920 998,760 11.23% 7119 PERS STABILIZATION ADJ. 109,144 108,191 114,816 112,734 -1.81% 7120 RETIREMENT PLAN -MISC. 32,641 45,158 52,802 57,865 9.59% 7121 RETIREMENT PLAN -SAFETY 801,441 833,337 1,004,288 1,061,819 5.73% 7122 RETIREMENT PLAN-MISC.UAL 55,326 62,909 62,400 71,934 15.28% 7125 SOCIAL SECURITY CHARGES 18,901 26,560 28,193 29,803 5.71% 7130 MEDICARE CHARGES 72,318 81,339 81,553 87,166 6.88% 7135 WORKERS COMP.INS.CHARGES 407,233 403,870 404,936 402,875 -0.51% 7160 UNIFORMS,BADGES & ACCESS. 30,700 49,495 51,600 52,850 2.42% 7000 PERSONNEL SERVICES 7,435,742 8,283,740 8,596,882 9,038,086 5.13% 8030 CONTRACT SERVICES 231,468 182,623 182,740 185,957 1.76% 8250 R&M-EQUIPMENT 32,563 69,321 68,400 68,400 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 0 56 0 0
8535 MATERIALS 621 6,387 5,100 4,600 -9.80%
8560 MISC.SUPPLIES 41,845 38,623 56,350 59,350 5.32%
8570 SPECIAL EVENTS 14,273 15,139 18,550 18,550 0.00%
8000 SERVICES & SUPPLIES 320,770 312,149 331,140 336,857 1.73% 9045 OTHER FIXED ASSETS 18,700 135,094 56,900 47,400 -16.70% 9000 PROPERTY 18,700 135,094 56,900 47,400 -16.70%
100212 POLICE-FIELD SERVICES 7,775,212 8,730,983 8,984,922 9,422,343 4.87% 64 DEPARTMENT: Fire Services FUNCTION: Public Safety

DEPARTMENT MISSION
The mission of the Coronado Fire Department is to maintain a highly trained, professional organization providing excellent service to our community, region, state and each other through:

Duty • Honor • Respect • Family
The purpose of Fire Services is to accomplish its department goals. This is achieved through the following programs:

Fire Administration: Fire Administration provides overall management of the department including such functions as personnel selection, promotion and evaluation, work prioritization and analysis, department policy guidance and problem resolution, quality control, grant writing, budget preparation and approval of expenditures.

Operations: The Operations program is responsible for the application and oversight of all hazards service delivery to the community for both emergency and non-emergency activities. The Department maintains two fire stations, located strategically within the community to respond and provide life-safety protection throughout the City. The City maintains one truck company, one engine company and a paramedic emergency transport unit led by a Division Chief, completing the 24-hour emergency response capabilities. In addition, the department participates in a robust mutual aid system in the region to ensure response of additional resources as needed.

Training: The Training program provides the work force the latest manipulative techniques and continuing education on technical information and other mandated local, state, and federal requirements.

Emergency Medical Services: The Emergency Medical Services program is responsible for the delivery of emergency medical services (EMS) to the City of Coronado. These services are provided by all uniformed Fire Department staff. Services include rescue, medical evaluation, stabilization, medical treatment, and transportation to the appropriate medical facility. The Fire Department provides Advanced Life Support (ALS) ambulance service in the City of Coronado.

In addition, each fire apparatus is staffed and equipped to provide full ALS care.

Fire Prevention and Public Education: This program is responsible for enforcing rules and regulations for the prevention/control of fires and fire hazards, and for enforcing laws and codes governing the use, handling, transportation, and disposal of hazardous materials. The program oversees the investigation of incidents to determine the cause, origin, and circumstances involving fires and unauthorized releases of hazardous materials. This program is also responsible for educating the public in Fire Prevention awareness, and Life and Fire Safety. Program functions include plan checks, construction site inspections; commercial, business, and multi-family residential inspections.
65 DEPARTMENT GOALS
 To ensure fiscal responsibility while delivering the highest level of customer service possible.  To foster and maintain an atmosphere of mutual cooperation throughout the community.  To eliminate future fire hazards and ensure access and firefighting capabilities through planning, code enforcement, and plan checks.
 To respond quickly to and extinguish fires to minimize the loss of life, damage to property, and economic impact upon the community.
 To provide the best available emergency medical support and transport system to the residents and visitors of Coronado.
 To ensure that the City and its residents are prepared to effectively respond to major disasters by providing information and education in the areas of fire safety and emergency preparedness.  To provide prompt and courteous response to public calls for service and fire hazard complaints .
 To provide assistance and rescue operations to swimmers and boaters in the ocean and bay.  To provide beach visitors with safety information related to beach, bay, and surf conditions.

DEPARTMENT BUDGET SUMMARY
The Fire Department has three General Fund divisions that consist of various programs, which are displayed individually on the following pages. The summary chart below combines the following divisions: Fire Services, Disaster Preparedness and Beach/Lifeguard Services.

PROGRAM PURPOSE AND DESCRIPTION
This program provides general management and administrative support for the department including personnel selection and development, staff supervision, and training. Department functions are coordinated with the fire administration, operations, training, emergency medical services, and fire prevention and public education programs between the Fire Services, Disaster Preparedness, and Beach/Lifeguard Services divisions.

ACTION STRATEGIES

1. Foster organizational ownership throughout the Department through a participatory style of management and open communication.

2. Establish and maintain a network of internal and external professional relationships.

3. Maintain current level of service while continually seeking ways to maximize resources.

4. Continually serve the citizens and visitors of Coronado to the highest satisfaction level possible.

5. Build depth and experience within the Department through direction of subordinates, delegation of responsibility, and accountability.

6. Provide a well-trained response ready workforce, and emergency response apparatus.

7. Integrate Coronado specific and countywide operational policies and procedures into all multiunit responses.

8. Provide mandated training utilizing local and regional training opportunities and Coronado Fire Department in-house training programs.

9. Develop policies and procedures which reflect current nationally accepted standards found in the National Fire Protection Association and Occupational Safety and Health Administration.

10. Provide training that supports operational policy, state and federal mandates, probationary requirements, and supports promotional opportunities.

11. Ensure necessary training to meet the needs of the current workforce.

12. Inspect all businesses, schools, hospitals, detention facilities, and multi-family dwellings to ensure compliance with fire codes and ordinances.

13. Coordinate fire scene investigations which include preservation of evidence, interviewing witnesses, determination of cause and origin, and documentation.

14. Provide fire safety education in local schools and through community outreach.

15. Work collaboratively with Community Development and provide interpretation of fire codes and ordinances.

16. Provide ALS first responder and ambulance transport services in accordance with San Diego County EMS requirements.

17. Provide Emergency Medical Services with a maximum response time for ALS transport unit of eight minutes 90% of the time.
67 IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Evaluate response effectiveness to meet public safety needs.

2. Utilize specialized fire response software to analyze incident data and improve performance outcomes.

3. Continue to develop and implement operational policies.

4. Develop online training and certification documentation to maintain workforce compliance.

5. Oversee fire prevention activities including inspections of businesses, multi-family dwellings, schools, high rises, health care facilities, special events, and the jail in compliance with State mandates.

6. Enhance community relationships by expanding public education programs.

7. Develop an electronic version of the Department's Pre-Fire Plans.

8. Review and update building Pre-Fire Plans with locations of utility shutoffs, standpipes, elevators, storage, and other pertinent information to prepare for an emergency.

9. Provide on-going training to personnel related to code adoption and changes.

10. Continue utilizing electronic patient care reporting software for more efficient and effective communication and records management.

11. Support our community outreach through an active Cardiopulmonary Resuscitation (CPR) and Automated External Defibrillator training program. Increase cardiovascular health awareness through Sidewalk CPR campaigns and Love Your Heart Day.

12. Enhance community safety through further deployment of Stop the Bleed training and awareness.

13. Enhance our pre-hospital care capabilities with joint Fire Department – Police Department Tactical Emergency Combat Care response.

14. Support Police and Lifeguard training with the Public Safety Marine Vessel. 68 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100251 FIRE SERVICES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 3,259,127 3,350,904 3,950,108 4,209,014 6.55% 7011 WORKERS COMP PAY-SAFETY -8,381 3,032 0 0
7012 OVERTIME SALARIES 1,630,576 1,387,529 1,050,000 1,092,000 4.00% 7013 FLSA OVERTIME SALARIES 78,438 76,740 87,000 87,000 0.00% 7014 TEMP/SEASONAL WAGES 68,170 5,663 81,600 85,000 4.17% 7115 CAFETERIA PLAN BENEFIT 597,190 655,479 782,618 844,502 7.91% 7119 PERS STABILIZATION ADJ. 88,555 89,030 88,671 87,819 -0.96% 7120 RETIREMENT PLAN -MISC. 9,349 11,608 16,247 21,836 34.40% 7121 RETIREMENT PLAN -SAFETY 654,352 645,496 800,114 852,218 6.51% 7122 RETIREMENT PLAN-MISC.UAL 13,934 17,241 19,200 24,864 29.50% 7123 RETIREMENT PLN-SAFETY UAL 811,331 961,371 916,964 1,119,061 22.04% 7125 SOCIAL SECURITY CHARGES 5,313 6,783 8,547 16,320 90.95% 7130 MEDICARE CHARGES 70,909 68,225 71,910 79,359 10.36% 7135 WORKERS COMP.INS.CHARGES 457,127 466,274 468,225 471,075 0.61% 7160 UNIFORMS,BADGES & ACCESS. 38,488 30,703 56,900 57,400 0.88% 7000 PERSONNEL SERVICES 7,774,479 7,776,077 8,398,104 9,047,467 7.73% 8030 CONTRACT SERVICES 299,912 303,560 389,000 449,400 15.53% 8065 PROFESSIONAL SERVICES 24,093 24,235 33,700 42,000 24.63% 8205 JANITORIAL SERVICES 8,336 7,641 11,900 11,900 0.00% 8235 UTILITIES-ELECTRICITY 49,961 57,753 62,200 72,269 16.19% 8236 UTILITIES-GAS 2,771 4,457 12,600 12,600 0.00%
8237 UTILITIES-WATER 11,981 12,216 14,000 13,239 -5.43% 8250 R&M-EQUIPMENT 32,097 50,526 109,100 109,100 0.00%
8251 R&M-OFFICE EQUIP. 4,648 5,377 8,200 10,700 30.49%
8252 R&M-BLDGS & STRUCTURES 3,977 2,784 13,000 13,400 3.08% 8320 COMMUNICATNS-TELE&COMM. 16,005 13,462 24,100 24,700 2.49% 8385 LAUNDRY/DRY CLEAN-OTHER 8,586 8,785 9,000 9,500 5.56% 8400 POSTAGE & COURIER SRVS. 642 213 700 700 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 59,574 89,280 109,500 150,300 37.26% 69 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100251 FIRE SERVICES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8530 FUELS & LUBRICANTS 53,804 58,969 61,900 63,700 2.91% 8535 MATERIALS 5,128 15,300 17,800 17,800 0.00%
8540 SHOP SUPPLIES 963 441 1,000 1,000 0.00%
8555 SMALL TOOLS & INSTRUMENTS 691 1,354 700 700 0.00%
8560 MISC.SUPPLIES 61,769 117,962 103,000 108,300 5.15% 8580 PHARMACEUTICALS &LAB SUPP 78,516 94,659 100,800 92,500 -8.23% 8000 SERVICES & SUPPLIES 723,454 868,975 1,082,200 1,203,808 11.24% 9025 FIRE FIGHTING EQUIPMENT 14,564 41,792 27,200 25,700 -5.51% 9041 FURNITURE & FIXTURES 5,849 11,173 11,000 11,000 0.00% 9045 OTHER FIXED ASSETS 49,107 8,259 77,000 344,800 347.79% 9000 PROPERTY 69,519 61,224 115,200 381,500 231.16%
100251 FIRE SERVICES 8,567,452 8,706,276 9,595,504 10,632,775 10.81% 70 DEPARTMENT: Fire Services Program Or Division: Disaster Preparedness

PROGRAM PURPOSE AND DESCRIPTION
The Fire Department is responsible for leading the community’s preparation for natural and manmade disasters through proper planning and education.

The Disaster Preparedness Division educates and prepares City staff and the community for major emergencies and disasters. The Division ensures that the City’s Emergency Operations Center is appropriately equipped and operationally ready. The Division also maintains the City’s Emergency Operations Plan, Hazard Mitigation Plan, and hazard specific annexes and ensures that City employees receive basic training as emergency response workers. Program staff participate in the Unified Disaster Council (UDC) and coordinate the Department’s access to the San Diego County Hazardous Materials Incident Response Team (HIRT).

ACTION STRATEGIES

1. Provide disaster training, coordination and support for employees, citizen groups and volunteer agencies.

2. Maintain the City’s Emergency Notification System in accordance with San Diego County’s Office of Emergency Services.

3. Review and update Emergency Plans as needed incorporating industry best practices.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Continue to enhance Emergency Operations Center capabilities, as well as provide staff with position specific training.

2. Enhance community warning and notification systems utilizing the new Genasys Application.

3. Enhance staff development and understanding of disaster roles and responsibilities across city departments.

4. Continue to execute action strategies in the 2023 Hazard Mitigation Plan – Coronado Annex. 71 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100252 DISASTER PREPAREDNESS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 117,907 97,354 120,363 136,450 13.37% 7012 OVERTIME SALARIES 1,318 6,986 6,000 6,000 0.00%
7115 CAFETERIA PLAN BENEFIT 30,240 22,522 23,851 26,530 11.23% 7119 PERS STABILIZATION ADJ. 1,932 2,751 2,738 2,715 -0.84% 7120 RETIREMENT PLAN -MISC. 9,573 3,695 3,936 6,331 60.83% 7121 RETIREMENT PLAN -SAFETY 7,833 13,792 21,270 20,637 -2.98% 7122 RETIREMENT PLAN-MISC.UAL 19,161 4,819 4,652 7,870 69.17% 7125 SOCIAL SECURITY CHARGES 5,244 2,135 2,685 3,876 44.36% 7130 MEDICARE CHARGES 1,778 1,527 1,832 2,066 12.73%
7135 WORKERS COMP.INS.CHARGES 8,531 7,494 7,259 7,780 7.18% 7160 UNIFORMS,BADGES & ACCESS. 0 412 613 613 0.00%
7000 PERSONNEL SERVICES 203,517 163,489 195,200 220,867 13.15% 8030 CONTRACT SERVICES 48,790 48,804 52,900 62,800 18.71% 8251 R&M-OFFICE EQUIP. 1 6 4,000 4,000 0.00%
8252 R&M-BLDGS & STRUCTURES 0 0 5,000 5,000 0.00%
8320 COMMUNICATNS-TELE&COMM. 5,096 4,975 8,200 8,200 0.00% 8400 POSTAGE & COURIER SRVS. 0 0 100 100 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 1,169 78 10,500 10,500 0.00% 8535 MATERIALS 1,413 0 1,200 1,200 0.00%
8560 MISC.SUPPLIES 29,018 2,365 28,100 39,100 39.15%
8000 SERVICES & SUPPLIES 85,487 56,228 110,000 130,900 19.00% 9025 FIRE FIGHTING EQUIPMENT 10,447 0 3,000 3,000 0.00% 9040 OFFICE & COMPUTER EQUIP. 12,680 0 10,000 10,000 0.00% 9000 PROPERTY 23,127 0 13,000 13,000 0.00%
100252 DISASTER PREPAREDNESS 312,132 219,717 318,200 364,767 14.63% 72 DEPARTMENT: Fire Program Or Division: Beach Lifeguard Services

PROGRAM PURPOSE AND DESCRIPTION
The Fire Department Beach Lifeguard Services Division provides the highest quality of public safety services in the coastal and aquatic environment, through prevention, rescue, education, medical aid, and beach management. As part of fulfilling that mission, Coronado Lifeguard staff are certified by the United States Lifesaving Association (USLA) as an "Advanced Lifeguard Agency" in national training and equipment standards.

ACTION STRATEGIES

1. Provide appropriate water rescues and emergency medical services as needed.

2. Maintain the central lifeguard headquarters to meet safety and legal standards.

3. Provide response to water emergencies.

4. Provide public education awareness through various programs and community safety lectures.

5. Coordinate activities with the County of San Diego Department of Environmental Health, to maintain a safe environment for the public.

6. Provide ongoing training and educational opportunities to lifeguard staff.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2023-24

1. Enhance scheduling efficiency to optimize the deployment of full-time permanent Lifeguard Staff and Temporary Part-Time/Seasonal Beach Lifeguards.

2. Evaluate and enhance relationships with surrounding lifeguard services in other agencies.

3. Further integrate Beach Lifeguard medical training with Fire Department medical training.

4. Upgrade record keeping and reporting systems to full electronic format. 73 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100255 FIRE/BEACH LIFEGUARDS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 484,899 517,108 637,622 656,908 3.02% 7012 OVERTIME SALARIES 52,920 48,790 61,800 70,000 13.27% 7014 TEMP/SEASONAL WAGES 348,051 384,917 462,868 516,841 11.66% 7115 CAFETERIA PLAN BENEFIT 131,370 137,223 179,584 199,752 11.23% 7119 PERS STABILIZATION ADJ. 8,315 8,189 8,744 9,529 8.98% 7120 RETIREMENT PLAN -MISC. 56,258 61,492 80,500 94,644 17.57% 7122 RETIREMENT PLAN-MISC.UAL 82,464 92,073 95,133 117,654 23.67% 7125 SOCIAL SECURITY CHARGES 54,213 58,255 69,210 77,112 11.42% 7130 MEDICARE CHARGES 12,679 13,624 16,186 18,034 11.42% 7135 WORKERS COMP.INS.CHARGES 15,635 16,232 16,565 17,433 5.24% 7160 UNIFORMS,BADGES & ACCESS. 9,780 12,166 11,000 12,000 9.09% 7000 PERSONNEL SERVICES 1,256,584 1,350,068 1,639,213 1,789,908 9.19% 8030 CONTRACT SERVICES 9,454 6,100 15,700 18,300 16.56% 8205 JANITORIAL SERVICES 16,330 17,025 19,900 17,400 -12.56% 8235 UTILITIES-ELECTRICITY 17,914 20,560 26,400 23,184 -12.18% 8237 UTILITIES-WATER 432 524 600 560 -6.72%
8250 R&M-EQUIPMENT 16,341 18,269 20,900 24,900 19.14%
8251 R&M-OFFICE EQUIP. 150 434 1,900 1,900 0.00%
8252 R&M-BLDGS & STRUCTURES 263 0 1,400 1,400 0.00%
8320 COMMUNICATNS-TELE&COMM. 9,102 12,839 18,500 18,500 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 841 2,772 3,100 4,000 29.03% 8400 POSTAGE & COURIER SRVS. 252 0 300 300 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 7,354 11,283 19,400 23,000 18.56% 8530 FUELS & LUBRICANTS 24,500 24,291 23,500 29,200 24.26% 8535 MATERIALS 293 764 1,200 1,000 -16.67%
8555 SMALL TOOLS & INSTRUMENTS 696 603 1,000 1,000 0.00% 8560 MISC.SUPPLIES 14,922 17,301 17,500 19,300 10.29%
8565 PROGRAM SUPPLIES 3,275 1,380 5,000 5,000 0.00%
8000 SERVICES & SUPPLIES 122,121 134,144 176,300 188,944 7.17% 74 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100255 FIRE/BEACH LIFEGUARDS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9026 BEACH LIFEGUARD EQUIPMENT 65,868 19,177 51,700 35,700 -30.95% 9041 FURNITURE & FIXTURES 0 2,756 2,000 3,000 50.00%
9000 PROPERTY 65,868 21,932 53,700 38,700 -27.93%
100255 FIRE/BEACH LIFEGUARDS 1,444,573 1,506,144 1,869,213 2,017,552 7.94% 75 DEPARTMENT: Public Services &
Engineering
FUNCTION: Construction and Maintenance
DEPARTMENT MISSION:

The mission of the Public Services and Engineering Department is to maintain the City’s physical infrastructure and provide the highest level of cost-effective maintenance for the City’s beaches, facilities, streets and sidewalks, fleet assets, parks, sanitary sewer and storm drain systems, and rightsof-way, while protecting the public’s health and safety. The department also provides engineering management, including planning, design, construction, and repair of the City’s buildings, parks, streets, and utility systems.

DEPARTMENT GOALS:
 Maintain the City's beach and park areas, open space, and physical infrastructure at a high service level at the most efficient cost.
 Provide a prompt and courteous response to all service and information requests.  Extend the service life of the City’s vehicles, equipment and facilities.  Investigate and implement cost and energy saving measures for the City’s facilities, vehicles and equipment.
 Ensure compliance with all Federal, State, and local laws governing activities managed by the Public Services & Engineering Department.
 Provide staff support on regional infrastructure issues and community-wide special events.

DEPARTMENT BUDGET SUMMARY:

The Public Services & Engineering Department consists of seven General Fund divisions which are displayed individually on the following pages. The summary chart below combines the following Public Services Divisions: Administration, Streets, Parks, Fleet, Facilities, Beach Maintenance and Engineering.

Administration &
Contract Support
PROGRAM PURPOSE AND DESCRIPTION:

The Administration and Contract Support Division serves all divisions within the Public Services & Engineering Department. Support consists of accounts payables and receivables, budget, grants administration, payroll, personnel evaluations, purchasing, public bids processing, safety/training programs related to Occupational Safety and Health Administration requirements, work order generation and general administrative services. Procurement and contracting support and technical assistance are provided to all City Departments. Support includes but is not limited to acquisition strategy and planning, contract formulation, competitive sourcing, award, modification and close-out.

This Division facilitates the development of annual Capital Improvement Program (CIP), coordinates City-wide vehicle and heavy equipment purchasing, manages the solid waste and recycling contract, staffing for City special events, non-vehicle air quality permits, and sewer and storm drain maintenance billing. Administration and Contract Support staffs the California Department of Resources, Recycling and Recovery (CalRecycle) Committee, provides staff support to the Street Tree Committee, Mobility Commission, Traffic Operations Committee and advises the City Manager and Council on proposed programs and costs. Program staff members respond to resident inquiries, requests for service, and coordinate departmental service responses.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25:

1. Support implementation of the Vendor Access and Contracts modules within the Tyler Munis Enterrpise Resource Platform (ERP).

2. Fully build out funcitionality of PlaentBids to increase efficiencies and improve procurement processes.

3. Support review and revision of procurement procedures, standardization of spending authority and procurement thresholds that result in process improvements, increased efficiency and providing services, equipments and supplies to support operational activities.

4. Integrate Contracts Management and Purchasing processes with new ERP System to optimize efficiency and ensure compliance with City, State and Federal requirements. 77 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100311 PUBLIC SERVICES ADMIN.

Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 517,866 502,169 657,695 801,201 21.82% 7012 OVERTIME SALARIES 603 1,926 100 100 0.00%
7014 TEMP/SEASONAL WAGES 305,983 263,744 275,000 275,000 0.00% 7115 CAFETERIA PLAN BENEFIT 113,465 111,962 182,698 189,860 3.92% 7119 PERS STABILIZATION ADJ. 8,123 7,781 8,345 7,513 -9.97% 7120 RETIREMENT PLAN -MISC. 56,940 55,826 76,828 97,996 27.55% 7122 RETIREMENT PLAN-MISC.UAL 80,558 87,480 90,793 92,767 2.17% 7125 SOCIAL SECURITY CHARGES 46,982 44,923 55,093 65,026 18.03% 7130 MEDICARE CHARGES 11,964 11,112 13,565 15,631 15.23% 7135 WORKERS COMP.INS.CHARGES 11,799 12,446 12,198 11,125 -8.80% 7140 AUTO ALLOWANCE 1,169 1,686 2,730 1,680 -38.46%
7000 PERSONNEL SERVICES 1,155,453 1,101,055 1,375,045 1,557,898 13.30% 8030 CONTRACT SERVICES 36,357 4,620 59,600 59,600 0.00% 8205 JANITORIAL SERVICES 2,792 2,792 4,300 4,300 0.00%
8235 UTILITIES-ELECTRICITY 6,714 7,402 6,700 9,580 42.99% 8236 UTILITIES-GAS 393 530 200 200 0.00%
8237 UTILITIES-WATER 0 0 400 0 -100.00%
8250 R&M-EQUIPMENT 2,472 735 5,000 5,000 0.00%
8251 R&M-OFFICE EQUIP. 1,152 1,533 2,700 2,700 0.00%
8320 COMMUNICATNS-TELE&COMM. 11,546 8,715 10,400 10,400 0.00% 8415 TRAINING,MTGS,MEMBERSHIPS 4,908 8,793 8,400 8,400 0.00% 8530 FUELS & LUBRICANTS 397 585 400 600 50.00%
8560 MISC.SUPPLIES 19,862 31,154 32,900 32,900 0.00%
8570 SPECIAL EVENTS 94,980 202,675 194,500 194,500 0.00% 8000 SERVICES & SUPPLIES 181,573 269,534 325,500 328,180 0.82% 9040 OFFICE & COMPUTER EQUIP. 0 943 0 0
9000 PROPERTY 0 943 0 0
100311 PUBLIC SERVICES ADMIN. 1,337,026 1,371,532 1,700,545 1,886,078 10.91% 78 DEPARTMENT: Public Services &
Engineering Program Or Division: Streets

PROGRAM PURPOSE AND DESCRIPTION
This program provides for the construction, maintenance, and operation of more than ten miles of alleys, four acres of parking lots, and 61 miles of sidewalks ineligible for Gas Tax funding. This program also maintains the City’s 47 miles of roadway, curbs and gutters, and street signage, striping, and lighting. Maintenance includes resealing of pavement, sidewalk replacement, repairs of utility cuts, re-striping of parking stalls, cleaning of the downtown business area, sign repair/replacement, and street light maintenance to extend the life of the City's physical infrastructure.

ACTION STRATEGIES

1. Continue sidewalk, curb/gutter, and street assessments/repair program by utilizing the Zone map used for the annual Street Preventative Maintenance Program.

2. Manage in-house sign fabrication and related contract work.

3. Implement a quarterly streetlight survey to identify streetlights that are inoperable.

4. Remove all mark-out paint within two weeks of city project completion.

5. Continue to use the GIS system to document identified and completed repairs.

6. Manage the sidewalk cleaning program.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Perform annual infrastructure inspections and repairs by location as identified in the Zone map.

2. As needed, perform traffic striping maintenance and refresh throughout the City.

3. Continue to perform delegated maintenance agreement street maintenance activities on SR75 and Hwy 282.

4. Use the GIS system to document identified and completed repairs. 79 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100312 PUBLIC SERVICES STREETS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 251,246 240,269 278,352 280,606 0.81% 7012 OVERTIME SALARIES 35,415 51,310 55,328 55,328 0.00% 7115 CAFETERIA PLAN BENEFIT 65,451 52,781 73,854 79,651 7.85% 7119 PERS STABILIZATION ADJ. 3,627 3,764 3,386 3,276 -3.25% 7120 RETIREMENT PLAN -MISC. 29,336 25,840 31,172 32,542 4.40% 7122 RETIREMENT PLAN-MISC.UAL 35,967 42,319 36,838 40,454 9.82% 7125 SOCIAL SECURITY CHARGES 17,632 17,576 20,688 20,828 0.68% 7130 MEDICARE CHARGES 4,146 4,111 4,838 4,871 0.67%
7135 WORKERS COMP.INS.CHARGES 14,729 14,670 15,075 14,368 -4.69% 7160 UNIFORMS,BADGES & ACCESS. 0 0 200 200 0.00%
7000 PERSONNEL SERVICES 457,550 452,641 519,731 532,124 2.38% 8030 CONTRACT SERVICES 459,525 522,521 635,700 635,700 0.00% 8205 JANITORIAL SERVICES 4,912 4,912 5,200 5,200 0.00%
8220 DUMPING FEES 0 0 1,200 1,200 0.00%
8235 UTILITIES-ELECTRICITY 172,808 195,046 155,800 219,935 41.16% 8236 UTILITIES-GAS 918 1,237 300 300 0.00%
8237 UTILITIES-WATER 0 0 400 0 -100.00%
8241 RENTAL-EQUIPMENT 0 6,484 4,300 4,300 0.00%
8250 R&M-EQUIPMENT 1,557 1,543 79,000 79,000 0.00%
8251 R&M-OFFICE EQUIP. 115 891 6,100 6,100 0.00%
8252 R&M-BLDGS & STRUCTURES 350 494 1,200 1,200 0.00%
8253 R&M-INFRASTRUCTR-NOT ELIG 28,795 54,221 73,900 73,900 0.00% 8255 R&M-OUTSIDE 65,392 70,827 109,600 109,600 0.00%
8320 COMMUNICATNS-TELE&COMM. 4,288 6,680 2,100 2,100 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 198 210 1,400 1,400 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 285 1,322 7,700 7,700 0.00% 8530 FUELS & LUBRICANTS 27,724 26,842 31,000 28,600 -7.74% 8535 MATERIALS 1,725 1,811 0 0
80 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100312 PUBLIC SERVICES STREETS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8555 SMALL TOOLS & INSTRUMENTS 39,299 19,011 59,100 59,100 0.00% 8560 MISC.SUPPLIES 11,287 11,659 13,800 13,800 0.00%
8000 SERVICES & SUPPLIES 819,178 925,710 1,187,800 1,249,135 5.16% 9045 OTHER FIXED ASSETS 749 5,007 12,500 12,500 0.00%
9000 PROPERTY 749 5,007 12,500 12,500 0.00%
100312 PUBLIC SERVICES STREETS 1,277,477 1,383,358 1,720,031 1,793,759 4.29% 81 DEPARTMENT: Public Services &
Engineering Program Or Division: Parks

PROGRAM PURPOSE AND DESCRIPTION
This program is responsible for enhancing and maintaining more than 42 acres of public parks, medians and landscape areas, pocket gardens, and performs periodic weed abatement on Cityowned properties. Over 9,100 public trees, including 3,139 palms, are managed, maintained, and replaced through a scheduled trim cycle, citizen work requests, and periodic tree plantings. This program also provides staff support to the Street Tree Committee and oversees a Heritage Tree Program.

ACTION STRATEGIES

1. Ensure public park land and other landscaped areas, and all public facilities therein, are in good to excellent condition by targeting high visibility and high use areas.

2. Respond to call-outs and work orders within the designated time periods established by assigned priority ratings.

3. Implement a five-year trim cycle on all public right-of-way trees and maintain a healthy urban forest.

4. Continue to implement the goals and standards of the City’s Tree Master Plan.

5. Continue to retrofit irrigation controllers throughout City-maintained landscapes with cell, and phase-out phone modems.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Proactively manage the City’s urban forest through the implementation of the Council approved Street Tree Master Plan; continue with systemic culling of the City’s Pepper Trees.

2. Systematically replace declining Deodar Cedar trees on the Orange Avenue median taking into consideration age diversification.

3. Update the City-wide tree inventory to help maintain a healthy urban forest.

4. Coordinate the City’s annual Arbor Day and City-wide volunteer, tree planting event, in an effort to promote community involvement, awareness and understanding of the City’s urban forest. The Arbor Day event also assists in meeting the requirement for maintaining the City’s status as a Tree City U.S.A.

5. Proactively upgrade and manage Calsense irrigation system to minimize overspray and manage water utilization.
82 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100313 PUBLIC SERVICES PARKS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 567,099 562,021 611,283 630,126 3.08% 7012 OVERTIME SALARIES 48,464 77,453 68,000 68,000 0.00% 7115 CAFETERIA PLAN BENEFIT 156,769 163,193 172,850 192,261 11.23% 7119 PERS STABILIZATION ADJ. 8,017 7,985 7,207 7,042 -2.29% 7120 RETIREMENT PLAN -MISC. 62,768 61,739 66,351 70,850 6.78% 7122 RETIREMENT PLAN-MISC.UAL 79,510 89,774 78,412 86,943 10.88% 7125 SOCIAL SECURITY CHARGES 38,403 40,464 42,116 43,284 2.77% 7130 MEDICARE CHARGES 8,997 9,463 9,850 10,123 2.77%
7135 WORKERS COMP.INS.CHARGES 38,149 37,581 37,550 36,197 -3.60% 7160 UNIFORMS,BADGES & ACCESS. 0 0 2,000 2,000 0.00%
7000 PERSONNEL SERVICES 1,008,176 1,049,673 1,095,618 1,146,827 4.67% 8030 CONTRACT SERVICES 1,488,298 1,361,921 1,759,300 1,864,300 5.97% 8205 JANITORIAL SERVICES 60,357 57,432 38,100 38,100 0.00% 8235 UTILITIES-ELECTRICITY 49,393 50,721 53,600 73,063 36.31% 8236 UTILITIES-GAS 831 1,119 400 400 0.00%
8237 UTILITIES-WATER 634,243 652,070 550,700 652,902 18.56% 8241 RENTAL-EQUIPMENT 19,109 10,494 18,700 18,700 0.00% 8250 R&M-EQUIPMENT 1,026 7,624 25,900 25,900 0.00%
8251 R&M-OFFICE EQUIP. 2,451 1,257 1,800 1,800 0.00%
8255 R&M-OUTSIDE 97,845 86,516 100,000 100,000 0.00%
8320 COMMUNICATNS-TELE&COMM. 11,826 10,186 5,200 5,200 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 1,954 1,900 1,400 1,400 0.00% 8415 TRAINING,MTGS,MEMBERSHIPS 1,958 4,277 6,900 6,900 0.00% 8530 FUELS & LUBRICANTS 44,950 46,710 46,200 46,400 0.43% 8535 MATERIALS 49,079 58,852 37,100 37,100 0.00%
8555 SMALL TOOLS & INSTRUMENTS 10,242 17,540 18,200 18,200 0.00% 8560 MISC.SUPPLIES 10,764 20,858 7,300 15,300 109.59%
8000 SERVICES & SUPPLIES 2,484,328 2,389,479 2,670,800 2,905,665 8.79% 83 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100313 PUBLIC SERVICES PARKS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9030 MOBILE TOOLS 1,904 6,700 13,900 17,900 28.78%
9000 PROPERTY 1,904 6,700 13,900 17,900 28.78%
100313 PUBLIC SERVICES PARKS 3,494,408 3,445,853 3,780,318 4,070,392 7.67% 84 DEPARTMENT: Public Services &
Engineering Program Or Division: Fleet Maintenance

PROGRAM PURPOSE AND DESCRIPTION
This program is responsible for repairing and maintaining the City’s vehicle fleet, including 198 cars, fire apparatus, ambulances, police vehicles, street sweepers, cranes, vactors, rodders and various heavy, and construction-related equipment. The fleet includes gasoline, diesel and electric.

This program provides machine and welding services to fabricate or construct unobtainable parts as well as to provide repair services to the City infrastructure. The program coordinates the proper disposal and/or recycling of hazardous wastes such as fluids, oils, filters, and refrigerants. Program staff is responsible for the annual maintenance review of City fleet vehicles for vehicle replacement consideration. Fleet staff maintainsregulation standards regarding California Air Resources Board (CARB), Air Pollution Control District (APCD), California Highway Patrol (CHP), Department of Transportation (DOT), and Occupational Safety and Health Administration (OSHA).

ACTION STRATEGIES

1. Provide a courteous and professional level of service to the public and other City employees.

2. Pre-order outfitting components when vehicles are approved for purchase to avoid parts delays and cost increases when new vehicles are delivered.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Meet or exceed manufacturer’s recommended service and preventative maintenance.

2. Inspect all City vehicles prior to outsourcing for repairs and conduct verification inspections upon receipt of vehicle after repair work is completed.

3. Encourage employees to attend the required training for Automotive Service Excellence and Fire Mechanic certifications.

4. Evaluate the feasibility of equipment and vehicles purchases that reduce emissions and minimize the City’s carbon footprint.

5. Forecast vehicle replacements to anticipate extremely long lead times from manufacturers.

6. Maintain a vehicle and equipment inventory for citywide use.

7. Install and update vehicle and equipment identification numbering to the current standard.

8. Implement Fleet and Inventory systems using the Tyler Munis Enterprise Resource Platform once it is online.
85 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100314 PUBLIC SRVC FLEET MAINT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 509,776 542,244 543,524 533,307 -1.88% 7012 OVERTIME SALARIES 43,446 36,869 45,665 45,665 0.00% 7115 CAFETERIA PLAN BENEFIT 124,043 130,558 142,096 158,054 11.23% 7119 PERS STABILIZATION ADJ. 7,195 7,026 6,618 6,237 -5.76% 7120 RETIREMENT PLAN -MISC. 55,244 54,178 60,932 61,948 1.67% 7122 RETIREMENT PLAN-MISC.UAL 71,359 78,997 72,008 77,009 6.95% 7125 SOCIAL SECURITY CHARGES 34,329 36,027 36,530 35,896 -1.73% 7130 MEDICARE CHARGES 8,028 8,426 8,543 8,395 -1.73%
7135 WORKERS COMP.INS.CHARGES 36,529 35,355 35,498 32,932 -7.23% 7160 UNIFORMS,BADGES & ACCESS. 0 0 605 605 0.00%
7000 PERSONNEL SERVICES 889,950 929,679 952,019 960,048 0.84% 8030 CONTRACT SERVICES 123,118 180,091 211,200 211,200 0.00% 8205 JANITORIAL SERVICES 1,943 1,943 4,000 4,000 0.00%
8235 UTILITIES-ELECTRICITY 8,206 9,047 8,500 11,527 35.61% 8236 UTILITIES-GAS 481 648 400 400 0.00%
8237 UTILITIES-WATER 4,066 5,585 4,200 5,109 21.63%
8241 RENTAL-EQUIPMENT 0 481 15,800 15,800 0.00%
8250 R&M-EQUIPMENT 207,193 195,641 251,900 251,900 0.00% 8251 R&M-OFFICE EQUIP. 309 344 1,200 1,200 0.00%
8320 COMMUNICATNS-TELE&COMM. 6,419 5,761 2,500 2,500 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 1,644 1,790 3,200 3,200 0.00% 8415 TRAINING,MTGS,MEMBERSHIPS 357 7,829 12,600 12,600 0.00% 8525 EQUIPMENT PARTS 0 4,800 17,300 17,300 0.00%
8530 FUELS & LUBRICANTS 14,176 10,630 16,800 16,300 -2.98% 8535 MATERIALS 16,861 6,037 4,600 4,600 0.00%
8555 SMALL TOOLS & INSTRUMENTS 7,612 6,216 4,600 4,600 0.00% 8560 MISC.SUPPLIES 20,282 18,612 11,600 11,600 0.00%
8000 SERVICES & SUPPLIES 412,669 455,455 570,400 573,836 0.60% 86 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100314 PUBLIC SRVC FLEET MAINT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9055 SHOP TOOLS 8,767 24,149 20,500 20,500 0.00%
9000 PROPERTY 8,767 24,149 20,500 20,500 0.00%
100314 PUBLIC SRVC FLEET MAINT 1,311,386 1,409,283 1,542,919 1,554,384 0.74% 87 DEPARTMENT: Public Services &
Engineering Program Or Division: Facilities Maintenance

PROGRAM PURPOSE AND DESCRIPTION
This program is responsible for repairing and maintaining 239,157 square feet of public buildings, restrooms, park playground equipment and play areas, as well as providing assistance and support to other City departments, when needed. Maintenance activities include carpentry, plumbing, roofing, painting, mechanical/heating, and electrical work.

ACTION STRATEGIES

1. Provide a courteous and professional level of service to the public and other City staff.

2. Respond to emergency response call-outs within 45 minutes or less. Complete service requests and work orders within an acceptable time frame.

3. Reduce playground liability incidents through an inspection and preventive maintenance program.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Update the facility maintenance and equipment life cycle schedule and replacement program.

Schedule work in accordance with the plan to ensure City facilities meet, or exceed, their planned service life.

2. Coordinate and perform maintenance of City facilities.

3. Manage the City-wide contract for heating, ventilation and air conditioning (HVAC) with a focus on reducing lifecycle costs and increasing dependability.

4. Manage the roofing service contract, access controls, intercom systems, alarm monitoring and camera systems service contract, the janitorial service contract and the fire systems service contract along with numerous short-term repair contracts.

5. Continue to plan and createa GIS program to support the identification of areas in need of repair, management of required regulatory inspections and a repository for inspecton documentation.
88 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100315 PUBLIC SRVC FACILITIES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 301,881 336,424 374,206 392,120 4.79% 7012 OVERTIME SALARIES 30,929 41,265 37,432 37,432 0.00% 7014 TEMP/SEASONAL WAGES 1,203 978 0 0
7115 CAFETERIA PLAN BENEFIT 121,942 127,632 121,893 135,582 11.23% 7119 PERS STABILIZATION ADJ. 5,285 5,339 5,108 5,121 0.25% 7120 RETIREMENT PLAN -MISC. 39,744 42,189 47,029 50,866 8.16% 7122 RETIREMENT PLAN-MISC.UAL 52,415 60,030 55,578 63,233 13.77% 7125 SOCIAL SECURITY CHARGES 21,364 24,226 25,522 26,632 4.35% 7130 MEDICARE CHARGES 5,028 5,666 5,969 6,228 4.35%
7135 WORKERS COMP.INS.CHARGES 23,980 23,523 23,745 23,525 -0.93% 7160 UNIFORMS,BADGES & ACCESS. 0 0 600 600 0.00%
7000 PERSONNEL SERVICES 603,771 667,273 697,081 741,339 6.35% 8030 CONTRACT SERVICES 844,964 760,249 1,600,500 1,600,500 0.00% 8205 JANITORIAL SERVICES 18,654 7,766 2,500 2,500 0.00% 8235 UTILITIES-ELECTRICITY 7,013 7,380 7,700 12,874 67.19% 8236 UTILITIES-GAS 350 471 100 100 0.00%
8237 UTILITIES-WATER 0 0 100 0 -100.00%
8241 RENTAL-EQUIPMENT 0 221 800 800 0.00%
8250 R&M-EQUIPMENT 92,888 57,364 34,300 34,300 0.00%
8251 R&M-OFFICE EQUIP. 20 24 600 600 0.00%
8252 R&M-BLDGS & STRUCTURES 78,038 105,346 105,500 105,500 0.00% 8255 R&M-OUTSIDE 60 36 0 0
8320 COMMUNICATNS-TELE&COMM. 9,912 8,312 4,000 4,000 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 1,017 311 1,700 1,700 0.00% 8415 TRAINING,MTGS,MEMBERSHIPS 1,022 3,418 5,700 5,700 0.00% 8530 FUELS & LUBRICANTS 8,080 7,996 8,200 7,900 -3.66%
8535 MATERIALS 651 0 0 0
8555 SMALL TOOLS & INSTRUMENTS 2,080 4,294 7,500 7,500 0.00% 89 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100315 PUBLIC SRVC FACILITIES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8560 MISC.SUPPLIES 3,159 7,080 48,100 8,100 -83.16%
8809 MTNCE PROJ-PUBLIC S & ENG 16,885 0 0 0
8000 SERVICES & SUPPLIES 1,084,794 970,269 1,827,300 1,792,074 -1.93% 9041 FURNITURE & FIXTURES 656 92,796 40,000 40,000 0.00% 9045 OTHER FIXED ASSETS 0 2,938 15,000 15,000 0.00%
9000 PROPERTY 656 95,734 55,000 55,000 0.00%
100315 PUBLIC SRVC FACILITIES 1,689,222 1,733,276 2,579,381 2,588,413 0.35% 90 DEPARTMENT: Public Services &
Engineering Program Or Division: Beach Maintenance

PROGRAM PURPOSE AND DESCRIPTION
This program provides year-round maintenance of City beaches, storm drain outlets, and restrooms.

The service area includes nearly two miles between Naval Air Station, North Island and the south end of the Coronado Shores condominiums, as well as the Glorietta Bay Park and Stingray Point beach area, for a total of 80 acres. Program functions include: regularly scheduled beach kelp raking, sanitizing, trash removal, cleaning of sidewalks and steps, fire ring maintenance, storm drain outfall maintenance, dog run area clean-up, weed abatement, special events, and graffiti removal.

ACTION STRATEGIES

1. Provide a courteous and professional level of service to the public and other City staff.

2. Maintain the City’s rating as one of the top ten beaches in the nation.

3. Ensure a high level of safety and cleanliness on our beach areas through daily inspections.

4. Eliminate flooding incidences in adjacent beach areas through preventive storm drain channel maintenance.

5. Remove all graffiti within 24 hours of notification.

6. Maintain all seven City drainage outfalls by clearing vegetation and obstructions.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Maintain the public infrastructure, which provides public beach access.

2. Maintain public safety in coordination with Lifeguard Services.

3. Maintain all seven City beach outfalls to provide proper stormwater flow.

4. Maintain and replace accessible beach mats as applicable. 91 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100316 PUBLIC SRVC BEACH MAINT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 192,314 211,769 219,285 219,736 0.21% 7012 OVERTIME SALARIES 18,751 23,740 45,500 45,500 0.00% 7115 CAFETERIA PLAN BENEFIT 31,354 33,916 53,875 57,429 6.60% 7119 PERS STABILIZATION ADJ. 2,686 2,657 2,427 2,334 -3.83% 7120 RETIREMENT PLAN -MISC. 19,373 20,552 22,345 23,186 3.76% 7122 RETIREMENT PLAN-MISC.UAL 26,637 29,869 26,407 28,823 9.15% 7125 SOCIAL SECURITY CHARGES 11,844 13,331 16,417 16,445 0.17% 7130 MEDICARE CHARGES 2,777 3,118 3,839 3,846 0.17%
7135 WORKERS COMP.INS.CHARGES 12,802 12,535 13,037 12,352 -5.25% 7160 UNIFORMS,BADGES & ACCESS. 0 0 400 400 0.00%
7000 PERSONNEL SERVICES 318,538 351,487 403,532 410,050 1.62% 8030 CONTRACT SERVICES 6,743 3,518 18,100 18,100 0.00%
8205 JANITORIAL SERVICES 36,439 36,439 31,500 31,500 0.00% 8235 UTILITIES-ELECTRICITY 9,754 10,820 9,800 18,152 85.22% 8236 UTILITIES-GAS 437 589 200 200 0.00%
8237 UTILITIES-WATER 12,662 12,185 12,100 15,458 27.75% 8241 RENTAL-EQUIPMENT 96,351 109,688 72,900 72,900 0.00% 8250 R&M-EQUIPMENT 28,007 53,566 64,900 64,900 0.00%
8251 R&M-OFFICE EQUIP. 454 36 800 800 0.00%
8252 R&M-BLDGS & STRUCTURES 54 144 0 0
8255 R&M-OUTSIDE 23,705 8,766 16,900 16,900 0.00%
8320 COMMUNICATNS-TELE&COMM. 3,104 3,073 1,100 1,100 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 484 323 600 600 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 20 12,881 3,400 3,400 0.00% 8460 GRANT EXPENSE 10,255 46,481 42,000 42,000 0.00%
8530 FUELS & LUBRICANTS 30,879 37,104 30,400 34,600 13.82% 8535 MATERIALS 3,191 2,940 800 800 0.00%
92 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100316 PUBLIC SRVC BEACH MAINT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8555 SMALL TOOLS & INSTRUMENTS 6,689 4,817 4,500 4,500 0.00% 8560 MISC.SUPPLIES 19,909 24,064 19,600 19,600 0.00%
8000 SERVICES & SUPPLIES 289,136 367,431 329,600 345,510 4.83% 100316 PUBLIC SRVC BEACH MAINT 607,674 718,918 733,132 755,559 3.06% 93 DEPARTMENT: Public Services and
Engineering Program Or Division: Engineering & Project Development

PROGRAM PURPOSE AND DESCRIPTION
This program provides the planning, design, contractual, and construction management services necessary for the development of the City’s major capital facilities projects.

ACTION STRATEGIES

1. Provide development recommendations to the City Manager and City Council, including preparation of feasibility studies and recommendation of strategies that lead to facility master plan decisions supporting the City’s adopted General and Specific Plans.

2. Prepare cost analyses for project plans that optimize development solutions within the approved budget.

3. Coordinate facility needs assessments to ensure resources are balanced with project requirements and the interrelationship of projects is considered. During project development, coordinate with outside agencies having jurisdiction or ownership of the facility.

4. Seek funding from other agencies for capital projects.

5. Establish and maintain effective project accounting practices.

6. Coordinate all planning, design, and contract administration for the adopted capital improvement program.

7. Manage individual projects in compliance with contract documents to ensure the final project fully meets the design, quality and cost expectations of the City.

8. Prepare request for proposals/qualifications or request for bids for Council approved projects.

9. Review projects for conformance to operational needs of users.

10. Review plans for coordination between disciplines.

11. Coordinate review of plans with departments including Fire, Police, and Community Development.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25
The following is list of significant projects that the Engineering and Project Development Division will apply effort on during FY 2024-25:

Cays Park Rehabilitation Master Plan
Cays Seawall Stabilization
Winn Room Renovation
Utility Undergrounding
Shores Median Design
Wastewater Main Replacement Program
Parker Pump Station Rehabilitation
Pump Station Upgrade-The Point
Lawn Bowling Green Refurbishment
94 DEPARTMENT: Public Services and
Engineering Program Or Division: Traffic and General Engineering Services

PROGRAM PURPOSE AND DESCRIPTION
The Engineering Division oversees roadway design parameters and ensures proper installation in accordance with State and Federal regulations. The Department responds to traffic-related public complaints. In addition, the Department issues permits and provides inspection services related to private development that occurs within or encroaches on public right of way.

ACTION STRATEGIES

1. Manage general engineering projects from project identification, planning, and project design, through construction, and commissioning.

2. Review plans and specifications, issue permits, and provide construction inspection for private projects within the public right-of-way including improvement plans, waterfront facilities, utility connections, and encroachments.

3. Provide an objective study of all traffic safety issues based upon traffic warrants, traffic manuals, and other applicable publications, Mobility Commission, and the City Council.

4. Serve on various committees including Regional Standards Committee, MetroTAC, and others to ensure that the City is up-to-date on the latest technology and regional issues.

5. Respond to and provide assistance and information to citizens and contractors in a timely manner.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Research and investigate traffic complaints and suggestions for consistency with established warrants, regulations, and City policies.

2. Prepare the Annual Traffic Report.

3. Permit work done in the public right-of-way to ensure compliance with construction standards though review of plans and field inspections. Also, provide a log of construction in the rightof-way documenting location, contractor and work being done.

4. Provide staff support to the Mobility Commission.

CAPITAL IMPROVEMENTS PROGRAM BUDGET SUMMARY
Refer to the Capital Improvement Program (CIP) section of the budget for a full listing of capital projects.
95 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100370 ENGINEERING/PROJ DEV.

Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 645,106 623,868 754,565 835,280 10.70% 7012 OVERTIME SALARIES 16 52 2,980 2,980 0.00%
7014 TEMP/SEASONAL WAGES 0 0 16,715 16,715 0.00%
7115 CAFETERIA PLAN BENEFIT 102,905 113,085 126,831 147,317 16.15% 7119 PERS STABILIZATION ADJ. 11,830 11,132 9,702 10,011 3.18% 7120 RETIREMENT PLAN -MISC. 70,727 72,239 89,324 102,763 15.04% 7122 RETIREMENT PLAN-MISC.UAL 117,324 125,161 105,561 123,608 17.10% 7125 SOCIAL SECURITY CHARGES 39,559 39,413 47,385 52,453 10.70% 7130 MEDICARE CHARGES 10,082 9,536 11,288 12,458 10.37% 7135 WORKERS COMP.INS.CHARGES 12,779 11,884 10,794 10,941 1.36% 7140 AUTO ALLOWANCE 1,577 0 4,200 4,200 0.00%
7000 PERSONNEL SERVICES 1,011,905 1,006,370 1,179,345 1,318,726 11.82% 8030 CONTRACT SERVICES 71,276 98,495 161,242 161,242 0.00% 8065 PROFESSIONAL SERVICES 22,000 9,888 92,112 92,112 0.00% 8251 R&M-OFFICE EQUIP. 1,057 132 3,771 3,771 0.00%
8320 COMMUNICATNS-TELE&COMM. 4,406 4,179 1,142 1,142 0.00% 8415 TRAINING,MTGS,MEMBERSHIPS 2,805 3,412 13,661 13,661 0.00% 8530 FUELS & LUBRICANTS 1,297 662 1,400 600 -57.14%
8560 MISC.SUPPLIES 6,176 5,557 8,196 8,196 0.00%
8000 SERVICES & SUPPLIES 109,016 122,325 281,524 280,724 -0.28% 9040 OFFICE & COMPUTER EQUIP. 0 4,463 4,482 4,482 0.00% 9000 PROPERTY 0 4,463 4,482 4,482 0.00%
100370 ENGINEERING/PROJ DEV. 1,120,921 1,133,158 1,465,351 1,603,932 9.46% 96 DEPARTMENT: Library Services FUNCTION: Culture, Literacy, and Leisure

DEPARTMENT MISSION
The mission of the Coronado Public Library is to meet the informational, recreational, and cultural needs of the community and to actively promote reading, life-long learning, and the pursuit of knowledge. Achieving Library goals is accomplished through the following organizational divisions:

Library Administration: Library Administration promotes community relations and interacts with the Library Board of Trustees, Friends of the Library and community stakeholders to present programs, services, and initiatives. Library Administration also leads, directs, and manages internal Library operations to include strategic planning, program planning, personnel, finances, technology, projects and initiatives, public information, and facilities management.

Collection and Reference: Collection and Reference Services provide research and assistance to patrons by locating and retrieving items or information within the Library and from remote locations. Collection and Reference Services is also responsible for the selection of materials for the Library’s collections, both physical and digital. The division trains staff and patrons on Library products and online services.

Programs, Outreach and Marketing: The Programs, Outreach and Marketing division provides quality programs for all ages through Library events and partnerships with other program providers. The division manages room bookings and is also responsible for community outreach and engagement.

Technical Services: Technical Services oversees Library technology resources, including the Integrated Library System (ILS) for cataloging of materials, as well as a web-based catalog. The division collects and reports Library statistics and maintains premium online subscription services offered through the Library website. Other responsibilities include processing new materials, and maintaining and repairing both print and audio/visual materials.

Circulation Services: Circulation Services provides customer service through registration of patrons, check-out, and check-in of Library materials, account notices, correspondence, and related record-keeping, collection of monies owed, handling reserve items, and collecting statistics related to these transactions. The division is also responsible for re-shelving items and maintaining items in the correct order.
97 DEPARTMENT GOALS
• Expand educational offerings on the children’s area computers. Children’s area computers currently only offer filtered internet.
• Provide the community with a dedicated space for learning, exploring, and experimenting with artificial intelligence technologies.
• Refresh the book collection by updating about 5 per cent of the total collection. • Review Integrated Library System (ILS) products. The ILS is the software managing the collection and patron databases that are the backbone of Library service. The current ILS contract expires in June 2025.
• Continue to improve the quality of the Children’s and Spanish language target collections. • Bring expansion of the meeting and study room capacity of the Library to fruition. The Library is in demand as a meeting and study space.

DEPARTMENT BUDGET SUMMARY
Library Services
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 2,437,323 2,694,794 2,891,981 7.32%
Services and Supplies 809,375 950,754 1,023,939 7.70%
Property 11,798 110,000 100,000 -9.09%
Total Library Services 3,258,496 3,755,548 4,015,919 6.93% Expenditures by Category Variance
98 DEPARTMENT: Library Services Program Or Division: Department Administration

PROGRAM PURPOSE AND DESCRIPTION
This program provides general management support for the department as well as executes various library programs and services.

ACTION STRATEGIES

1. Research accredited software and vetted, age-appropriate websites with educational games, activities, and content to promote literacy and learning.

2. Outline requirements for hardware, software, marketing, staff training, and external collaborations.

3. Weed approximately 10,000 items and replace them with newer items.

4. Review the department’s ILS needs and conduct market research on currently available products.

5. Optimize space and refresh items in the Children’s Library, increase materials, programs and outreach to the Spanish speaking population.

6. Utilize grant funding to repurpose existing spaces to provide more meeting and study space options.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Evaluate for purchase products such as CultureGrams, BookFlix, and EBSCO Elementary School Edition, and provide links to ReadingRockets.org and TeachingBooks.net.

2. Update equipment in the Digital Media Lab to include a new AI lab.

3. Use circulation metrics to identify older and underused items for replacement.

4. Begin RFP process for a new ILS contract. Contracts typically run three to five years.

5. Purchase more Children’s and Spanish language items.

6. Convert the former computer lab into two (2) study rooms. Add doors to the Spreckels Reading Room to make it suitable for small meetings.
99 City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100550 LIBRARY SERVICES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 1,152,258 1,267,718 1,331,149 1,411,431 6.03% 7012 OVERTIME SALARIES 1,493 3,561 8,000 8,000 0.00%
7014 TEMP/SEASONAL WAGES 303,257 348,261 488,485 518,150 6.07% 7115 CAFETERIA PLAN BENEFIT 296,986 323,499 354,540 384,136 8.35% 7119 PERS STABILIZATION ADJ. 17,884 17,672 17,256 17,695 2.54% 7120 RETIREMENT PLAN -MISC. 128,850 144,134 158,869 175,743 10.62% 7122 RETIREMENT PLAN-MISC.UAL 177,365 198,696 187,747 218,470 16.36% 7125 SOCIAL SECURITY CHARGES 90,558 99,309 111,861 119,615 6.93% 7130 MEDICARE CHARGES 21,456 23,765 26,365 28,156 6.79% 7135 WORKERS COMP.INS.CHARGES 6,585 6,492 6,321 6,385 1.01% 7140 AUTO ALLOWANCE 4,216 4,216 4,200 4,200 0.00%
7000 PERSONNEL SERVICES 2,200,908 2,437,323 2,694,794 2,891,981 7.32% 8030 CONTRACT SERVICES 157,992 118,109 164,000 172,200 5.00% 8205 JANITORIAL SERVICES 84,728 84,728 95,400 95,400 0.00% 8235 UTILITIES-ELECTRICITY 127,956 148,360 153,700 192,610 25.32% 8236 UTILITIES-GAS 119 203 3,180 3,339 5.00%
8237 UTILITIES-WATER 1,686 2,586 3,000 2,342 -21.94%
8250 R&M-EQUIPMENT 2,740 3,066 9,100 9,555 5.00%
8251 R&M-OFFICE EQUIP. 3,913 5,625 5,000 5,250 5.00%
8252 R&M-BLDGS & STRUCTURES 621 730 2,862 3,005 5.00%
8320 COMMUNICATNS-TELE&COMM. 34,339 13,419 42,000 44,100 5.00% 8385 LAUNDRY/DRY CLEAN-OTHER 1,037 394 1,060 1,113 5.00% 8400 POSTAGE & COURIER SRVS. 1,830 305 3,180 3,339 5.00% 8415 TRAINING,MTGS,MEMBERSHIPS 13,224 8,265 13,500 14,175 5.00% 8505 LIBRARY BOOKS 384,573 371,182 392,300 411,915 5.00% 8555 SMALL TOOLS & INSTRUMENTS 37 35 212 223 5.19%
8560 MISC.SUPPLIES 43,749 47,600 55,900 58,695 5.00%
8590 JANITORIAL SUPPLIES 3,712 4,768 6,360 6,678 5.00%
8000 SERVICES & SUPPLIES 862,257 809,375 950,754 1,023,939 7.70% 100
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100550 LIBRARY SERVICES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9040 OFFICE & COMPUTER EQUIP. 0 11,798 70,000 60,000 -14.29% 9045 OTHER FIXED ASSETS 85,683 0 40,000 40,000 0.00%
9000 PROPERTY 85,683 11,798 110,000 100,000 -9.09%
100550 LIBRARY SERVICES 3,148,849 3,258,496 3,755,548 4,015,919 6.93% 101
DEPARTMENT: Non-Departmental Program Or Division: Other Financing Sources & Uses

PROGRAM PURPOSE AND DESCRIPTION
According to generally accepted accounting principles, the transfer of monies between funds is recorded as a transfer in and out and considered as Other Financing Source for Financial Statement purposes. A Detailed schedule of all Transfers In and Out is presented in the Summary section. 102
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100951 GEN.FUND-USES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9510 TRANSFER OUT 500,000 1,338,166 0 0
9531 CONTRIB.TO ENTERPRISE FND 0 820,220 500,000 500,000 0.00% 9571 XFR OUT-RECREATION 106 2,600,000 4,200,000 4,200,000 4,200,000 0.00% 9572 XFR OUT-COMM DEV 108 250,000 1,800,000 1,500,000 1,500,000 0.00% 9573 XFR OUT-INSURANCE 110 0 500,000 1,700,000 2,800,000 64.71% 9575 XFR OUT-CALPERS STABILIZT 1,550,000 550,000 0 0
9576 XFR OUT-SOLID WASTE 130 272,000 280,000 350,000 350,000 0.00% 9577 XFR OUT-VEH/EQUIPT 135 840,000 1,000,000 500,000 0 -100.00% 9578 XFR OUT-CULTURAL ARTS 151 195,450 195,450 195,450 270,000 38.14% 9579 XFR OUT-CIP FUND 400 655,000 1,100,000 716,440 850,000 18.64% 9580 XFR OUT-MAJOR FACILITIES 2,350,000 1,000,000 10,000,000 0 -100.00% 9581 XFR OUT-IT EQUIP REPLC137 880,000 500,000 700,000 700,000 0.00% 9000 PROPERTY 10,092,450 13,283,836 20,361,890 11,170,000 -45.14% 100951 GEN.FUND-USES 10,092,450 13,283,836 20,361,890 11,170,000 -45.14% 103
DEPARTMENT: Non-Departmental Program Or Division: Non-Departmental

PROGRAM PURPOSE AND DESCRIPTION
The Non-Departmental budget unit was created to account for City activities that are not attributable to a specific Department or Division. Currently, this budget unit accounts for City Hall, PAWS (Animal Shelter), Facilities Use Agreement with Coronado Unified School District (CUSD) and Special Events activities.

CITY HALL
The City Hall activities centralize general administrative costs of multiple departments and building overhead costs such as essential maintenance, janitorial and utility functions for City Hall.

PAWS
PAWS of Coronado provides public information and education on animal care, animal-related codes, conducts rabies prevention and animal licensing programs, and enforces local and State laws relating to animals. Impounded animals are returned to owners or placed in new homes through adoption or transported to the County Humane Society. The program facilitates emergency medical care for sick or injured animals through private veterinary services.

FACILITIES USE AGREEMENT WITH CUSD
This program had previously been included in the Legislative (City Council) budget. The City and CUSD came to an agreement during FY 2016-17 for the use of various facilities that are owned by CUSD and are now available for use by Coronado citizens. One noteworthy example is the track and field facility at Coronado High School. The budget for this program is non-departmental in nature and is therefore included in this budget unit.

SPECIAL EVENTS
This program is used to account for the special support needed for special activities such as the 4th of July festival. Any supplemental services provided by departments during special events that result in incremental costs will be reflected in this budget unit.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

CITY HALL
Continually assess the facility costs of operating City Hall and examine equipment needs and any necessary improvements in the way services are provided. 104
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 100961 GEN.FUND NON-DEPARTMENT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 0 0 4,000 0 -100.00%
7000 PERSONNEL SERVICES 0 0 4,000 0 -100.00%
8030 CONTRACT SERVICES 342,837 534,530 557,000 559,900 0.52% 8065 PROFESSIONAL SERVICES 0 0 0 40,000
8205 JANITORIAL SERVICES 63,922 40,862 60,000 42,840 -28.60% 8235 UTILITIES-ELECTRICITY 99,835 170,279 125,000 141,133 12.91% 8236 UTILITIES-GAS 1,563 8,749 2,990 2,990 0.00%
8237 UTILITIES-WATER 20,336 39,507 30,000 43,928 46.43% 8241 RENTAL-EQUIPMENT 1,869 1,149 1,900 1,995 5.00%
8251 R&M-OFFICE EQUIP. 6,201 6,486 6,000 6,300 5.00%
8252 R&M-BLDGS & STRUCTURES 890 970 1,000 27,400 2,640.00% 8320 COMMUNICATNS-TELE&COMM. 4,208 15,224 37,020 41,525 12.17% 8321 COMMUNICATNS-INTERNET
SRV
19,103 22,597 2,500 0 -100.00%
8346 CUSD FAC.USE AGREEMENT 370,000 370,000 370,000 740,000 0.00% 8390 MISC.SERVICES 0 13,255 0 0
8400 POSTAGE & COURIER SRVS. 16,000 228 18,000 18,000 0.00% 8410 SPECIAL PAYMENTS 21,592 210,672 878,696 374,304 -15.29% 8415 TRAINING,MTGS,MEMBERSHIPS 0 2,143 0 0
8560 MISC.SUPPLIES 6,108 11,660 5,000 8,500 70.00%
8561 PAPER & PRINTER SUPPLIES 2,292 2,287 3,710 3,896 5.01% 8570 SPECIAL EVENTS 13,513 1,572 50,000 71,500 43.00%
8000 SERVICES & SUPPLIES 990,269 1,452,170 2,148,816 2,124,211 -1.15% 9040 OFFICE & COMPUTER EQUIP. 0 0 2,000 2,000 0.00%
9400 CONTINGENCIES/OTHER CHRGS -59,271 -38,687 0 0
9000 PROPERTY -59,271 -38,687 2,000 2,000 0.00%
100961 GEN.FUND NON-DEPARTMENT 930,998 1,413,483 2,154,816 2,126,211 -1.33% 105

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
106
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, (518,740) 521,227 449,838
Non-Spendable Fund Balance - - -
Encumbrances & Continuing Appropriations (96,476)
Available Beginning Fund Balance (518,740) 424,750 449,838 Revenues and Other Sources of Funds:

Revenues 1,695,782 1,589,400 1,913,400
Transfers-In 4,200,000 4,200,000 4,200,000
Total Revenues and Other Sources of Funds 5,895,782 5,789,400 6,113,400 Expenditures and Other Uses of Funds:

Salaries & Benefits 2,851,875 3,685,412 3,969,318
Services & Supplies 1,968,609 1,857,600 2,270,960
Other Expenditures 35,331 221,300 150,300
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 4,855,816 5,764,312 6,390,578 Net Increase/(Decrease) to Fund Balance 1,039,966 25,088 (277,178) Fund Balance as of June 30, 521,227 449,838 172,661
35% 28% 30%
Schedule of Recreation Services (106) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
107

DEPARTMENT MISSION
The mission of Coronado Recreation and Golf Services is to promote community, health, and safety, while building a culture of excellence.

DEPARTMENT GOALS
• Model excellence in all we do.
• Innovate program offerings, community engagement, and customer service. • Embody the values of integrity, transparency, flexibility, and accountability. • Provide opportunities for safe, healthy, and positive recreational experiences for all citizens. • Embrace community.
• Develop and provide support to employee success through mentorship and professional development.
• Provide a well-trained and knowledgeable staff.
• Provide safe facilities and spaces.
• Achieve trust and open communication with the public.

DEPARTMENT BUDGET SUMMARY:

The Recreation and Golf Services Department consists of five divisions as displayed individually on the following pages. The summary chart below combines the following Recreation Divisions:

Administration/ Tennis, Coronado Community Center/Club Room, Aquatics/Boathouse, Parks and Beaches, and Spreckels Center.

Recreation Services
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 2,851,875 3,685,412 3,969,318 7.70%
Services and Supplies 1,968,609 1,857,600 2,270,960 22.25% Property 35,331 221,300 150,300 -32.08%
Total Recreation Services 4,855,816 5,764,312 6,390,578 10.86% Expenditures by Category Variance
DEPARTMENT: Recreation and Golf Services FUNCTION: Culture and Leisure 108
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 106 RECREATION SERVICES
Account Account Title FY
2021-22
Actual
FY
2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4800 FIELD ALLOCATION 11,661 16,480 10,000 15,000 50.00% 470 USE OF MONEY & PROPERTY 11,661 16,480 10,000 15,000 50.00% 5500 PUBLIC SWIM ADMISSIONS 188,643 194,527 165,000 120,000 -27.27% 5501 POOL-CONCESSIONS 914 1,259 1,100 3,000 172.73%
5505 SWIM CLASSES 34,641 71,232 40,000 50,000 25.00%
5506 WATER AEROBICS 9,346 11,676 10,000 10,000 0.00%
5507 PB-YOUTH-CONTRACTOR 0 -56,265 205,000 120,000 -41.46% 5508 PB-ADULT-STAFF 0 0 10,000 1,500 -85.00%
5509 PB-ADULT-CONTRACTOR 0 0 10,000 5,000 -50.00%
5515 POOL RENTAL 83,553 80,749 70,000 60,000 -14.29%
5517 AQUATICS CAMP 0 0 0 1,000
5521 AQUATICS SPECIAL EVENTS 0 0 0 1,000
5524 LAWN BOWLING GREEN 6,001 5,416 2,000 2,000 0.00%
5525 CCC-DAY CAMP-CONTRACTOR 334,603 767,080 15,000 169,000 1,026.67% 5527 SPRECKELS-FACILITY USE 7,522 7,404 9,000 11,000 22.22% 5528 SPRECKELS -PROGRAMS 15,271 17,044 17,000 20,000 17.65% 5529 SPRECKELS-CONTRACT
PROGRM 39,625 62,394 50,000 55,000 10.00%
5530 CCC-YOUTH-STAFF 4,055 11,743 7,500 50,000 566.67%
5531 SKATEBOARD PARK REVENUE 20,847 10,070 15,000 5,000 -66.67% 5534 SKATEPARK PROGRAMS 20,259 15,975 15,000 15,000 0.00% 5539 REC.-WITHDRAWAL FEES 675 1,758 1,200 0 -100.00%
5540 CCC-DAY CAMP-STAFF 0 1,350 112,500 153,900 36.80%
5541 PB-YOUTH-STAFF 0 0 10,000 1,000 -90.00%
5542 CCC-PRE-K-STAFF 0 1,986 14,400 34,400 138.89%
5543 CCC-PRE-K-CONTRACTOR 0 -9,964 40,000 65,000 62.50% 5544 CCC-YOUTH-CONTRACTOR 1,965 -70,911 200,000 247,000 23.50% 5545 CCC-TEEN-STAFF 0 450 12,700 29,400 131.50%
5546 REC.-SPECIAL EVENTS 4,276 4,284 5,000 12,000 140.00% 109
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 106 RECREATION SERVICES
Account Account Title FY
2021-22
Actual
FY
2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
5547 FACITY USE- MISC. ROOMS 7,324 9,929 15,000 15,000 0.00% 5548 CCC-TEEN-CONTRACTOR 0 -900 10,000 9,100 -9.00%
5549 REC-GYMNASIUM 10,342 10,913 8,000 8,000 0.00%
5550 CCC-ADULT-CONTRACTOR 1,200 0 5,000 13,000 160.00%
5551 RECREATION-FITNESS CENTER 50,338 61,335 45,000 45,000 0.00% 5552 RECREATION-CLIMBING WALL 1,589 2,770 4,000 1,500 -62.50% 5553 CCC-ADULT-STAFF 0 0 4,300 29,600 588.37%
5554 FACILITY USE-PARKS 51,363 42,762 26,000 50,000 92.31% 5555 FACILITY USE-BANQUET ROOM 135,583 182,543 175,000 250,000 42.86% 5556 FACILITY USE-CATERING FEE 16,548 14,850 8,000 10,000 25.00% 5557 FACILITIES-CLUB ROOM 30,378 37,413 30,000 45,000 50.00% 5558 FACILITY USE-PLAYHOUSE 6,250 15,000 15,000 15,000 0.00% 5559 FACILITY USE-BEACH 46 0 30,000 25,000 -16.67%
5560 TENNIS PROGRAMS 290 395 0 0
5562 TENNIS SHOP RENT 50,000 50,046 50,000 50,000 0.00% 5563 TENNIS FACILITY RENTAL 0 0 1,500 1,000 -33.33%
5570 REC.-BOATING CLASSES 0 50 5,000 7,500 50.00%
5571 REC.-BOAT RENTAL 40,242 30,741 55,000 30,000 -45.45% 5572 REC.-BOAT STORAGE 43,334 42,340 45,000 45,000 0.00% 5573 BOATING CONTRACT
PROGRAMS 0 -176 5,000 5,000 0.00%
510 CHARGES-CURRENT SERVICES 1,217,024 1,629,269 1,574,200 1,895,900 20.44% 5915 MISC DONATION 717 -640 2,500 2,500 0.00%
5920 MISC REV 1,429 -68 0 0
5927 REC.-SCHOLARSHIP REVENUE 0 0 2,500 0 -100.00%
5941 DONATION 0 0 200 0 -100.00%
590 OTHER REVENUE 2,145 -708 5,200 2,500 -51.92%
110
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 106 RECREATION SERVICES
Account Account Title FY
2021-22
Actual
FY
2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
6345 REIMBURSEMENTS-OTHER -59,615 50,742 0 0
630 REIMBURSEMENTS -59,615 50,742 0 0
6910 TRANSFERS IN 2,600,000 4,200,000 4,200,000 4,200,000 0.00% 690 OTHER FINANCING SOURCES 2,600,000 4,200,000 4,200,000 4,200,000 0.00% 106 RECREATION SERVICES 3,771,216 5,895,782 5,789,400 6,113,400 5.60% 111
DEPARTMENT: Recreation and Golf Services Program or Division: Department Administration
DIVISION PURPOSE AND DESCRIPTION:

The Division provides direction, support, and administration for all Recreation and Golf Services Divisions. This entails overall management of the Department including payroll, resource development, software maintenance and development, personnel management and development, publicity, policy guidance, budgeting and accounting, strategic planning, and performance measurement. This Division coordinates with other City departments and community agencies to provide recreation services and assists in the design and development of recreational, athletic, and cultural facilities. This Division coordinates joint use of the Coronado Unified School District and the San Diego Unified Port District facilities. This Division manages the contracted tennis concessionaire, Impact Activities, which provides programs, instruction, clinics, camps, and coordination of all tennis activities. Impact Activities works closely with the Coronado Unified School District, Coronado Tennis Association, and Pickleball Coronado Association.

ACTION STRATEGIES

1. Ensure adherence to Department and City-wide policies, procedures, and protocols.

2. Ensure staff members are well-trained, knowledgeable, and courteous.

3. Monitor revenues and expenditures on a continual basis.

4. Coordinate the delivery of recreation services and resources with community agencies and groups.

5. Monitor Department information and publicity to ensure accuracy and uniformity; coordinate with the City Manager's Office to distribute information to the public in real-time.

6. Coordinate with Impact Activities to provide high quality tennis programs and facilities to the Coronado community.

7. Provide staff liaison for the Parks and Recreation Commission, Golf Course Advisory Committee, and Spreckels Center Advisory Committee.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-2025

1. Increase cross-training opportunities to enhance the knowledge of auxiliary duties and roles.

2. Enhance all Division Supervisor's knowledge of their respective Division's budgets.

3. Establish a department-wide policy book as a reference for staff.

4. Manage the Community Center front desk operations and provide structure to other customerfacing locations within the Department.

5. Continue to audit the Department's pages of the City's website to ensure accuracy, uniformity, and transparency of information to the public; continue to enhance the Department's social media presence.

6. Manage, maintain, and provide training for the Department’s recreation software, CivicRec.

7. Continue to monitor the performance of Impact Activities in their delivery of programs, services, and goods to serve the tennis needs of the community. 112

8. Complete the Department fee study and establish pricing following the approved cost recovery model for proper allocation of general funds and philosophy of charging use fees to recover costs of providing services to the community.

9. Enhance the scholarship program to provide recreational opportunities for income-restricted community members.
113
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 106511 REC.-ADMINISTRATION
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 414,373 352,401 405,237 407,684 0.60% 7012 OVERTIME SALARIES 580 8 1,000 1,000 0.00%
7014 TEMP/SEASONAL WAGES 51,900 78,226 52,101 54,177 3.98% 7115 CAFETERIA PLAN BENEFIT 104,029 109,324 127,232 107,798 -15.27% 7119 PERS STABILIZATION ADJ. 6,691 6,682 4,905 5,149 4.97% 7120 RETIREMENT PLAN -MISC. 40,406 41,001 45,158 51,135 13.24% 7122 RETIREMENT PLAN-MISC.UAL 66,363 75,131 53,366 63,568 19.12% 7125 SOCIAL SECURITY CHARGES 25,890 26,667 25,940 27,624 6.49% 7130 MEDICARE CHARGES 6,788 6,236 6,281 6,738 7.28%
7135 WORKERS COMP.INS.CHARGES 5,639 5,701 4,410 4,475 1.47% 7140 AUTO ALLOWANCE 1,260 1,454 1,800 1,800 0.00%
7160 UNIFORMS,BADGES & ACCESS. 8,046 15,155 15,000 15,000 0.00% 7000 PERSONNEL SERVICES 731,965 717,985 742,431 746,148 0.50% 8005 ACCTG & AUDITING SRVCS 0 0 2,500 2,500 0.00%
8020 COMPUTER SUPPORT/LIC-YRLY 35,320 42,240 52,350 55,000 5.06% 8030 CONTRACT SERVICES 79,297 81,578 132,800 104,300 -21.46% 8205 JANITORIAL SERVICES 0 0 13,500 13,760 1.93%
8235 UTILITIES-ELECTRICITY 0 0 31,300 427,600 1,266.13% 8236 UTILITIES-GAS 0 0 1,000 158,900 15,790.00%
8237 UTILITIES-WATER 0 0 8,000 125,000 1,462.50%
8250 R&M-EQUIPMENT 0 0 3,000 4,000 33.33%
8251 R&M-OFFICE EQUIP. 4,439 4,356 7,500 7,500 0.00%
8320 COMMUNICATNS-TELE&COMM. 30,470 28,152 25,000 29,000 16.00% 8395 PERMITS & FEES 2,032 1,215 3,500 3,500 0.00%
8400 POSTAGE & COURIER SRVS. 7,626 6,028 8,500 8,500 0.00% 8415 TRAINING,MTGS,MEMBERSHIPS 14,339 24,206 26,550 26,750 0.75% 8425 PRINTING SERVICES 18,898 19,794 13,600 17,600 29.41% 8530 FUELS & LUBRICANTS 181 322 500 300 -40.00%
8535 MATERIALS 5,334 5,334 3,500 3,500 0.00%
114
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 106511 REC.-ADMINISTRATION
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8560 MISC.SUPPLIES 7,067 7,511 7,200 7,700 6.94%
8561 PAPER & PRINTER SUPPLIES 607 1,100 2,500 2,200 -12.00% 8810 MTNCE PROJ-RECREATION 0 0 0 8,500
8000 SERVICES & SUPPLIES 205,610 221,837 342,800 1,006,110 193.50% 9040 OFFICE & COMPUTER EQUIP. 2,971 17,752 5,000 5,500 10.00% 9041 FURNITURE & FIXTURES 0 0 0 20,000
9045 OTHER FIXED ASSETS 0 600 0 0
9000 PROPERTY 2,971 18,352 5,000 25,500 410.00%
106511 REC.-ADMINISTRATION 940,546 958,174 1,090,231 1,777,758 63.06% 115
DEPARTMENT: Recreation and Golf Services Program or Division:

Coronado
Community Center
and Club Room

DIVISION PURPOSE AND DESCRIPTION
This Division is responsible for the operations of the Coronado Community Center and the Club Room adjacent to the Boathouse which entails managing daily operations, and monitoring and set up of facilities and events at the Community Center and Club Room. This Division is responsible for facility reservations and coordinates all uses of the Community Center including meeting rooms, fitness room, gymnasium, banquet hall, rock climbing wall, and the Coronado Playhouse. The Division is also responsible for all programming at the Community Center and Club Room including partnering with local schools and community organizations to coordinate programs and schedules.

ACTION STRATEGIES

1. Provide high quality, diverse, and innovative programs with excellent staff and highly skilled contract instructors that builds community and promotes healthy lifestyles and opportunities for personal enrichment.

2. Continue to evaluate facility use policies and procedures to ensure facility rentals are managed efficiently and effectively.

3. Coordinate with Public Services Department to ensure facility is maintained at an acceptable level and any failed structural items are repaired in a timely manner.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-2025

1. Implement additional staff-led programming, including preschool programs and staff-led summer camp.

2. Provide community-wide special events to bring citizens together to celebrate Coronado and highlight services offered through the Recreation and Golf Services Department.

3. Re-implement programs utilizing the rock wall in the Community Center.

4. Create a marketing plan for facility rentals to increase utilization.

5. Refine and employ Facility Maintenance Program using daily, weekly, and annual condition reporting practices.
116
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 106512 REC.-PROGRAMS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 169,591 190,231 327,464 348,965 6.57% 7012 OVERTIME SALARIES 0 174 2,500 2,500 0.00%
7014 TEMP/SEASONAL WAGES 26,486 29,389 517,131 552,399 6.82% 7115 CAFETERIA PLAN BENEFIT 48,218 49,019 101,016 112,361 11.23% 7119 PERS STABILIZATION ADJ. 3,032 2,397 4,201 4,295 2.24% 7120 RETIREMENT PLAN -MISC. 17,169 19,861 38,681 42,656 10.28% 7122 RETIREMENT PLAN-MISC.UAL 30,066 26,955 45,712 53,027 16.00% 7125 SOCIAL SECURITY CHARGES 12,784 14,540 52,520 56,040 6.70% 7130 MEDICARE CHARGES 2,990 3,400 12,283 13,106 6.70%
7135 WORKERS COMP.INS.CHARGES 6,479 4,995 7,646 7,715 0.90% 7160 UNIFORMS,BADGES & ACCESS. 65 0 0 0
7000 PERSONNEL SERVICES 316,881 340,961 1,109,154 1,193,063 7.57% 8030 CONTRACT SERVICES 0 33 39,700 26,900 -32.24%
8067 PROGRAM SERVICES 285,242 391,268 189,000 390,000 106.35% 8205 JANITORIAL SERVICES 0 0 151,600 130,000 -14.25%
8235 UTILITIES-ELECTRICITY 0 0 129,200 0 -100.00%
8236 UTILITIES-GAS 0 0 20,000 0 -100.00%
8237 UTILITIES-WATER 0 0 49,000 0 -100.00%
8250 R&M-EQUIPMENT 0 0 11,200 11,200 0.00%
8254 R&M-NON-STRUCTURAL 0 0 7,400 7,400 0.00%
8395 PERMITS & FEES 0 0 1,500 1,500 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 0 69 0 0
8501 CONCESSION SUPPLIES 0 0 0 1,500
8555 SMALL TOOLS & INSTRUMENTS 0 0 1,600 1,600 0.00%
8560 MISC.SUPPLIES 94 0 6,500 6,500 0.00%
8565 PROGRAM SUPPLIES 3,455 2,687 51,000 59,000 15.69%
8570 SPECIAL EVENTS 7,937 15,988 22,500 33,500 48.89%
8590 JANITORIAL SUPPLIES 0 0 9,200 8,000 -13.04%
117
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 106512 REC.-PROGRAMS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8595 SAFETY & 1ST AID SUPPLIES 0 0 0 1,000
8810 MTNCE PROJ-RECREATION 0 0 46,800 27,000 -42.31%
8000 SERVICES & SUPPLIES 296,728 410,046 736,200 705,100 -4.22% 9041 FURNITURE & FIXTURES 0 0 0 89,800
9045 OTHER FIXED ASSETS 0 0 6,300 0 -100.00%
9000 PROPERTY 0 0 6,300 89,800 1,325.40%
106512 REC.-PROGRAMS 613,609 751,007 1,851,654 1,987,963 7.36% 118
DEPARTMENT: Recreation and Golf Services Program or Division: Aquatics and Boathouse

DIVISION PURPOSE AND DESCRIPTION
This Division is responsible for the operation of the Aquatics Center, which consists of a 50-meter competition pool and a recreational pool, and the Boathouse which provides paddle and rowing vessel rentals and storage. Activities include swim instruction, various water exercise classes including low impact, lap swimming and recreational swimming for all ages, paddle and rowing instructional and fitness classes, and events and rentals including private birthday parties.

ACTION STRATEGIES

1. Ensure staff is well-trained and certified in water safety.

2. Conduct year-round swim lessons with an emphasis on water safety, and year-round low impact water exercise classes for adults.

3. Offer recreational and family swim opportunities year-round.

4. Maintain the pool in peak operating conditions through scheduled maintenance and monitoring.

5. Provide storage for personal rowing and paddling vessels on a semi-annual or annual basis.

6. Provide rowing and paddling vessels and equipment for day use rental.

7. Offer instructional and fitness programs for youth, teens, and adults using rowing or paddling vessels.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-2025

1. Provide a Grand Re-Opening Event at the Aquatics Center in August after the completion of the Capital Improvements Project which replaced failed plaster, decking, tiling, bulkhead, and mechanical components.

2. Increase safety by providing site specific waterfront training to pool lifeguards assigned to the Boathouse.

3. Reestablish instructional and fitness programs for all ages to learn paddling and rowing skills.

4. Provide a class/certification for use of the rowing shells.

5. Provide more opportunities for birthday party rentals and for the use of the inflatable obstacle course at the pool.

6. Coordinate with John D. Spreckels Center staff to offer boathouse programs for adults 50 and older.

7. Encourage aquatics safety in the community by providing various events to promote May as Drowning Prevention/Water Safety month.

8. Evaluate boathouse vessel storage practices to ensure vessels are being regularly used and static vessel storage is discouraged.
119
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 106513 REC.-AQUATICS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 166,247 211,848 281,978 327,830 16.26% 7012 OVERTIME SALARIES 2,104 4,723 5,500 6,000 9.09%
7014 TEMP/SEASONAL WAGES 290,937 303,592 443,241 532,841 20.21% 7115 CAFETERIA PLAN BENEFIT 40,727 66,285 89,792 112,361 25.13% 7119 PERS STABILIZATION ADJ. 2,860 3,098 3,776 4,240 12.29% 7120 RETIREMENT PLAN -MISC. 17,718 24,179 34,762 42,110 21.14% 7122 RETIREMENT PLAN-MISC.UAL 28,368 34,832 41,081 52,348 27.43% 7125 SOCIAL SECURITY CHARGES 28,622 32,382 43,088 53,734 24.71% 7130 MEDICARE CHARGES 6,694 7,574 10,077 12,567 24.71%
7135 WORKERS COMP.INS.CHARGES 10,711 9,357 10,110 11,932 18.02% 7000 PERSONNEL SERVICES 594,989 697,869 963,405 1,155,963 19.99% 8030 CONTRACT SERVICES 68,969 39,845 77,500 80,700 4.13% 8067 PROGRAM SERVICES 0 931 3,500 3,500 0.00%
8235 UTILITIES-ELECTRICITY 137,136 164,716 104,900 0 -100.00% 8236 UTILITIES-GAS 130,761 192,441 91,500 0 -100.00%
8237 UTILITIES-WATER 57,409 59,938 43,000 0 -100.00%
8250 R&M-EQUIPMENT 4,223 1,640 0 20,500
8252 R&M-BLDGS & STRUCTURES 0 0 1,300 1,500 15.38%
8395 PERMITS & FEES 1,302 888 1,900 1,800 -5.26%
8501 CONCESSION SUPPLIES 0 1,911 1,200 3,000 150.00%
8535 MATERIALS 0 414 2,500 1,500 -40.00%
8555 SMALL TOOLS & INSTRUMENTS 1,070 73 1,000 1,000 0.00% 8560 MISC.SUPPLIES 1,641 1,294 3,500 3,500 0.00%
8565 PROGRAM SUPPLIES 1,855 4,884 5,000 9,500 90.00%
8570 SPECIAL EVENTS 0 0 2,000 2,000 0.00%
8575 WATER PURIFICATION AGENTS 103,452 121,078 76,500 130,000 69.93% 8595 SAFETY & 1ST AID SUPPLIES 0 536 2,700 2,500 -7.41% 8000 SERVICES & SUPPLIES 507,818 590,589 418,000 261,000 -37.56% 120
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 106513 REC.-AQUATICS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9045 OTHER FIXED ASSETS 32,816 2,252 195,000 15,000 -92.31% 9000 PROPERTY 32,816 2,252 195,000 15,000 -92.31%
106513 REC.-AQUATICS 1,135,623 1,290,710 1,576,405 1,431,963 -9.16% 121
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 106514 REC.-TENNIS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 2,624 13,015 0 0
7012 OVERTIME SALARIES 0 58 0 0
7115 CAFETERIA PLAN BENEFIT 773 3,975 0 0
7119 PERS STABILIZATION ADJ. 106 105 0 0
7120 RETIREMENT PLAN -MISC. 283 1,401 0 0
7122 RETIREMENT PLAN-MISC.UAL 1,050 1,177 0 0
7125 SOCIAL SECURITY CHARGES 189 971 0 0
7130 MEDICARE CHARGES 44 227 0 0
7135 WORKERS COMP.INS.CHARGES 136 133 0 0
7000 PERSONNEL SERVICES 5,204 21,062 0 0
8030 CONTRACT SERVICES 36,014 33,154 0 0
8235 UTILITIES-ELECTRICITY 31,717 29,598 0 0
8236 UTILITIES-GAS 583 1,442 0 0
8237 UTILITIES-WATER 5,726 8,270 0 0
8810 MTNCE PROJ-RECREATION 0 69,427 0 0
8000 SERVICES & SUPPLIES 74,040 141,892 0 0
106514 REC.-TENNIS 79,244 162,953 0 0
122
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 106515 REC.-OPERATIONS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 175,061 205,575 0 0
7012 OVERTIME SALARIES 1,001 2,467 0 0
7014 TEMP/SEASONAL WAGES 154,905 251,671 0 0
7115 CAFETERIA PLAN BENEFIT 46,392 56,213 0 0
7119 PERS STABILIZATION ADJ. 2,769 2,791 0 0
7120 RETIREMENT PLAN -MISC. 18,024 21,506 0 0
7122 RETIREMENT PLAN-MISC.UAL 27,461 31,384 0 0
7125 SOCIAL SECURITY CHARGES 19,959 28,122 0 0
7130 MEDICARE CHARGES 4,668 6,577 0 0
7135 WORKERS COMP.INS.CHARGES 8,597 6,494 0 0
7000 PERSONNEL SERVICES 458,838 612,799 0 0
8030 CONTRACT SERVICES 37,842 44,540 0 0
8205 JANITORIAL SERVICES 176,201 179,875 0 0
8235 UTILITIES-ELECTRICITY 179,120 147,631 0 0
8236 UTILITIES-GAS 22,563 33,707 0 0
8237 UTILITIES-WATER 33,321 48,745 0 0
8250 R&M-EQUIPMENT 5,757 4,365 0 0
8395 PERMITS & FEES 0 860 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 210 69 0 0
8501 CONCESSION SUPPLIES 170 0 0 0
8555 SMALL TOOLS & INSTRUMENTS 142 224 0 0
8560 MISC.SUPPLIES 6,019 6,574 0 0
8565 PROGRAM SUPPLIES 8,126 3,157 0 0
8590 JANITORIAL SUPPLIES 6,642 7,799 0 0
8000 SERVICES & SUPPLIES 476,112 477,548 0 0
9041 FURNITURE & FIXTURES 915 0 0 0
9045 OTHER FIXED ASSETS 0 11,937 0 0
9000 PROPERTY 915 11,937 0 0
106515 REC.-OPERATIONS 935,865 1,102,284 0 0
123
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 106516 REC.-BOATHOUSE
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 44,342 49,432 0 0
7012 OVERTIME SALARIES 1,182 3,228 0 0
7014 TEMP/SEASONAL WAGES 58,144 39,098 0 0
7115 CAFETERIA PLAN BENEFIT 14,697 15,898 0 0
7119 PERS STABILIZATION ADJ. 870 702 0 0
7120 RETIREMENT PLAN -MISC. 5,477 5,948 0 0
7122 RETIREMENT PLAN-MISC.UAL 8,632 7,892 0 0
7125 SOCIAL SECURITY CHARGES 6,665 5,948 0 0
7130 MEDICARE CHARGES 1,559 1,391 0 0
7135 WORKERS COMP.INS.CHARGES 3,435 2,764 0 0
7000 PERSONNEL SERVICES 145,003 132,302 0 0
8235 UTILITIES-ELECTRICITY 4,638 4,533 0 0
8236 UTILITIES-GAS 287 834 0 0
8237 UTILITIES-WATER 6,449 4,347 0 0
8250 R&M-EQUIPMENT 0 900 0 0
8560 MISC.SUPPLIES 501 362 0 0
8565 PROGRAM SUPPLIES 533 600 0 0
8595 SAFETY & 1ST AID SUPPLIES 394 84 0 0
8000 SERVICES & SUPPLIES 12,802 11,661 0 0
9045 OTHER FIXED ASSETS 0 2,791 0 0
9000 PROPERTY 0 2,791 0 0
106516 REC.-BOATHOUSE 157,806 146,754 0 0
124
DEPARTMENT: Recreation and Golf Services Program or Division: John D. Spreckels Center and Bowling Green

DIVISION PURPOSE AND DESCRIPTION
This Division is responsible for providing adult programming for residents aged 50 and older across the City with a focus at the John D. Spreckels Center and Lawn Bowling Green. Activities include art and enrichment programs, dance and fitness classes, day trips, presentations and special events, and volunteer and civic engagement opportunities. This Division coordinates with the Coronado Senior Association for additional programming opportunities, such as Bingo.

ACTION STRATEGIES

1. Provide a wide range of programming opportunities utilizing varied resources such as contract instructors, volunteers, City staff, and local/regional non-profit organizations.

2. Monitor operating procedures and programs, and make changes deemed as necessary to improve programs and offerings.

3. Coordinate additional programming opportunities with the Coronado Senior Association and Coronado Lawn Bowling Club.

4. Provide a staff member as liaison with the Spreckels Center Advisory Committee.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-2025

1. Expand/adjust classes and activities based on twice-yearly participant survey results.

2. Coordinate Grand Room facility usage outside Spreckels operating hours including private rentals, city sponsored events, and interdepartmental use.

3. Provide support to Public Services and Engineering Department for lawn bowling green replacement project.
125
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 106517 REC.-SPRECKELS CENTER
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 117,413 142,872 157,593 168,633 7.01% 7012 OVERTIME SALARIES 3 0 500 500 0.00%
7014 TEMP/SEASONAL WAGES 78,847 76,482 138,011 140,199 1.59% 7115 CAFETERIA PLAN BENEFIT 39,192 42,395 44,896 49,938 11.23% 7119 PERS STABILIZATION ADJ. 2,230 2,218 2,198 2,294 4.37% 7120 RETIREMENT PLAN -MISC. 17,660 19,611 20,235 22,787 12.61% 7122 RETIREMENT PLAN-MISC.UAL 22,117 24,937 23,913 28,327 18.46% 7125 SOCIAL SECURITY CHARGES 12,466 13,734 18,358 19,179 4.47% 7130 MEDICARE CHARGES 2,915 3,212 4,294 4,485 4.47%
7135 WORKERS COMP.INS.CHARGES 4,229 3,436 3,937 3,889 -1.22% 7000 PERSONNEL SERVICES 297,071 328,897 413,934 440,231 6.35% 8020 COMPUTER SUPPORT/LIC-YRLY 750 0 0 0
8030 CONTRACT SERVICES 0 1,795 15,900 9,200 -42.14%
8067 PROGRAM SERVICES 25,793 35,631 31,500 47,500 50.79% 8205 JANITORIAL SERVICES 0 0 36,000 69,000 91.67%
8235 UTILITIES-ELECTRICITY 47,176 42,308 41,000 0 -100.00% 8236 UTILITIES-GAS 863 1,050 1,000 0 -100.00%
8237 UTILITIES-WATER 826 795 900 0 -100.00%
8250 R&M-EQUIPMENT 0 0 8,000 5,000 -37.50%
8254 R&M-NON-STRUCTURAL 0 0 5,700 5,000 -12.28%
8257 R&M- LAWN BOWLING GREEN 0 376 1,100 1,000 -9.09%
8395 PERMITS & FEES 0 0 850 850 0.00%
8555 SMALL TOOLS & INSTRUMENTS 0 0 700 700 0.00%
8560 MISC.SUPPLIES 2,775 2,854 1,650 2,500 51.52%
8565 PROGRAM SUPPLIES 10,995 20,987 8,200 11,500 40.24% 8590 JANITORIAL SUPPLIES 0 0 4,400 2,500 -43.18%
8595 SAFETY & 1ST AID SUPPLIES 0 0 0 500
8000 SERVICES & SUPPLIES 89,178 105,796 156,900 155,250 -1.05% 126
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 106517 REC.-SPRECKELS CENTER
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9045 OTHER FIXED ASSETS 0 0 0 20,000
9000 PROPERTY 0 0 0 20,000
106517 REC.-SPRECKELS CENTER 386,250 434,693 570,834 615,481 7.82% 127
DEPARTMENT: Recreation and Golf Services Program or Division: Parks & Beaches

DIVISION PURPOSE AND DESCRIPTION
This Division manages all programs, activities, events, sports field allocation, and rentals on Coronado beaches, City parks, and at the Skatepark. This entails working with contract instructors to provide programs, monitoring, and set up, provision of space for various special events including weddings, showers, and birthdays. The Division is also responsible for inspecting facilities at beaches and parks to communicate issues to the Public Services Department to correct in a timely manner.

ACTION STRATEGIES

1. Manage all park and beach permits, including permits for athletic fields to include Port District fields.

2. Supervise City parks and beaches during permitted events and programs ensuring compliance with Coronado Municipal Code and permit restrictions.

3. Management of special events within City parks and beaches.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-2025

1. Create new programming opportunities for adults and youth in City parks and beaches.

2. Create free, drop-in, afterschool program for Coronado students at least one day per week at a park or beach location.

3. Continue to evaluate attendance and usage data at the Skatepark to recommend adjusted hours of operation to better serve the community.

4. Staff to obtain a certification as a Certified Playground Safety Instructor through the National Recreation and Parks Association.
128
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 106518 REC.-PARK & BEACH
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 0 0 156,866 163,140 4.00%
7012 OVERTIME SALARIES 0 0 1,000 0 -100.00%
7014 TEMP/SEASONAL WAGES 0 0 182,429 143,144 -21.53%
7115 CAFETERIA PLAN BENEFIT 0 0 44,896 49,938 11.23%
7119 PERS STABILIZATION ADJ. 0 0 2,028 2,239 10.40%
7120 RETIREMENT PLAN -MISC. 0 0 18,672 22,240 19.11%
7122 RETIREMENT PLAN-MISC.UAL 0 0 22,066 27,647 25.29%
7125 SOCIAL SECURITY CHARGES 0 0 21,098 18,990 -9.99%
7130 MEDICARE CHARGES 0 0 4,934 4,441 -9.99%
7135 WORKERS COMP.INS.CHARGES 0 0 2,499 2,133 -14.65%
7000 PERSONNEL SERVICES 0 0 456,488 433,912 -4.95%
8030 CONTRACT SERVICES 0 0 1,000 3,500 250.00%
8067 PROGRAM SERVICES 0 9,240 161,000 99,000 -38.51%
8205 JANITORIAL SERVICES 0 0 6,500 4,500 -30.77%
8250 R&M-EQUIPMENT 0 0 5,000 16,000 220.00%
8252 R&M-BLDGS & STRUCTURES 0 0 3,000 5,000 66.67%
8395 PERMITS & FEES 0 0 700 1,500 114.29%
8555 SMALL TOOLS & INSTRUMENTS 0 0 3,000 1,000 -66.67%
8560 MISC.SUPPLIES 0 0 6,000 3,000 -50.00%
8565 PROGRAM SUPPLIES 0 0 10,000 6,000 -40.00%
8570 SPECIAL EVENTS 0 0 5,000 3,000 -40.00%
8595 SAFETY & 1ST AID SUPPLIES 0 0 2,500 1,000 -60.00%
8000 SERVICES & SUPPLIES 0 9,240 203,700 143,500 -29.55% 9045 OTHER FIXED ASSETS 0 0 15,000 0 -100.00%
9000 PROPERTY 0 0 15,000 0 -100.00%
106518 REC.-PARK & BEACH 0 9,240 675,188 577,412 -14.48% 129
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 1,057,870 2,134,032 642,174
Non-Spendable Fund Balance -
Encumbrances, Continuing Appropriations, and
CIP Carryforward (928,240)
Available Beginning Fund Balance 1,057,870 1,205,792 642,174 Revenues and Other Sources of Funds:

Revenues 1,548,829 1,553,200 1,513,200
Transfers-In 2,725,000 1,500,000 1,500,000
Total Revenues and Other Sources of Funds 4,273,829 3,053,200 3,013,200 Expenditures and Other Uses of Funds:

Salaries & Benefits 1,900,054 2,184,222 2,255,492
Services & Supplies 1,297,613 1,432,596 1,393,619
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 3,197,667 3,616,818 3,649,111 Net Increase/(Decrease) to Fund Balance 1,076,162 (563,618) (635,911) Fund Balance as of June 30, 2,134,032 642,174 6,263
48% 43% 41%
Schedule of Community Development (108) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
130
DEPARTMENT MISSION:

The mission of the Community Development Department is to provide service to the City Council, appointed Commissions, City staff, and public related to building and planning activities within the community. The Department facilitates the development of policies to reflect the goals and objectives of the City Council and prepares regulations to implement these policies. The Department provides a high level of technical and professional support to carry out the City’s policies and regulations relating to land use planning, building, affordable housing, active transportation, and code enforcement.

DEPARTMENT GOALS:
• Implement City policies and regulations relating to land use, environment, and structures. • Ensure safe, structurally sound, and accessible structures pursuant to applicable state standards. • Provide objective, knowledgeable, and courteous service. • Provide accurate and timely responses to inquiries regarding planning, zoning, and building issues.

DEPARTMENT BUDGET SUMMARY:

The Community Development Department consists of two divisions which are displayed individually on the following pages. The summary chart below combines the following Community Development Divisions: Planning and Building Services.

Community Development
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel 1,900,054 2,184,222 2,255,492 3.26%
Services and Supplies 1,297,613 1,432,596 1,393,619 -2.72% Property - - - 0.00%
Total Community Development 3,197,667 3,616,818 3,649,111 0.89% Expenditures by Category Variance
DEPARTMENT: Community Development FUNCTION: Planning and Building Services
131
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 108 COMMUNITY DEVELOPMENT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4160 BUSINESS LIC.(BEG.FY12) 60,110 75,716 30,000 30,000 0.00% 4161 CA ACCESSABILITY FEE 7,481 8,992 5,000 5,000 0.00% 410 OTHER TAX 67,591 84,708 35,000 35,000 0.00%
4300 BUILDING INSPECTION 610,614 485,642 585,000 585,000 0.00% 4301 BLDG STDS ADMIN FEE 0 1,670 300 300 0.00%
4305 STRONG MOTION
INSTRUMENTA 0 0 400 400 0.00%
4310 P/M/E PERMITS 104,368 76,111 99,000 99,000 0.00%
420 LICENSES & PERMITS 714,982 563,423 684,700 684,700 0.00% 4610 CODE ENFORCEMENT FINES 2,730 282 1,100 1,100 0.00% 450 FINES & FEES 2,730 282 1,100 1,100 0.00%
5400 PLANNING PERMITS 139,236 161,217 133,900 133,900 0.00% 5415 BUILDING PLAN CHECK 496,036 466,033 400,000 400,000 0.00% 5416 P/M/E PLAN CHECK 59,750 109,006 42,600 42,600 0.00% 5420 ZONING PLAN CHECK 71,473 38,551 65,600 65,600 0.00% 5421 FIRE PLAN CHECK 24,339 36,273 40,000 40,000 0.00%
5422 FIRE INSPECTION 58,885 67,079 84,300 84,300 0.00%
5425 DIGITAL SCAN FEE-BUILDING 24,707 17,764 24,900 24,900 0.00% 5426 DIGITAL SCAN FEE-PLANNING 77 0 100 100 0.00%
510 CHARGES-CURRENT SERVICES 874,504 895,922 791,400 791,400 0.00% 5860 GRANT REVENUE 166,437 3,000 40,000 0 -100.00%
570 INTERGOVERNMENTAL REVENUE 166,437 3,000 40,000 0 -100.00% 5920 MISC REV 509 1,493 1,000 1,000 0.00%
590 OTHER REVENUE 509 1,493 1,000 1,000 0.00%
6910 TRANSFERS IN 250,000 2,725,000 1,500,000 1,500,000 0.00% 690 OTHER FINANCING SOURCES 250,000 2,725,000 1,500,000 1,500,000 0.00% 108 COMMUNITY DEVELOPMENT 2,076,753 4,273,829 3,053,200 3,013,200 -1.31% 132

PROGRAM PURPOSE AND DESCRIPTION
This program provides general management support for the department including personnel selection and evaluation, staff supervision, work prioritization, training, department policy guidance and problem resolution, quality control, and budget preparation and maintenance.

Department functions are coordinated with the operations of other City departments in order to ensure a safe and livable environment is maintained in the community.

ACTION STRATEGIES

1. Establish and review priorities with City Manager on an annual basis.

2. Develop and monitor department budget.

3. Provide adequate training of staff members annually.

4. Provide administrative staff support to the Planning Commission, Design Review Commission, Mobility Commission, and Historic Resource Commission.

5. Monitor state legislation regarding planning, building, zoning, and community development issues.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Continue implementation of the recently adopted Climate Action Plan.

2. Begin implementation of the 2021-2029 Housing Element Update programs.

3. Complete the Historic Resource Survey and Context Statement.

DEPARTMENT: Community Development Program Or Division: Department Administration
133

PROGRAM PURPOSE AND DESCRIPTION
This program consists of reviewing public and private land use applications to ensure compliance with City ordinances and policies and applicable state and federal law. Community Development Department staff processes various development proposals and presents permit applications to the Planning Commission, Design Review Commission, Historic Resource Commission, and City Council as required by the Municipal Code.

ACTION STRATEGIES

1. Prepare City Council, Planning Commission, Design Review Commission, and Historic Resource Commission reports with accurate project information, analysis, and recommendations.

2. Maintain timely processing of zoning plan checks and permit applications.

3. Complete initial zoning plan checks within 21 days.

4. Process development applications and conduct public hearings within 4-6 weeks of receipt of a complete application and complete permit processing within timeframes established in the Permit Streamlining Act.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Coordinate plan reviews and permitting for the various Hotel del Coronado property improvements.

2. Seek opportunities to increase the City’s affordable housing supply.

DEPARTMENT: Community Development Program Or Division: Current Planning 134

PROGRAM PURPOSE AND DESCRIPTION
This program consists of preparation of long-range planning documents, ordinance, and land use policy development, reviewing and commenting on regional land use proposals, and representing the City on various regional planning and land use committees and organizations.

ACTION STRATEGIES

1. Provide information and comments to the public, the City Council, other City departments, and public agencies on long-range planning issues.

2. Represent the City on advance planning related issues before civic, regional, state, and federal agencies.

3. Maintain the City’s long-range planning documents, including but not limited to the General Plan, Local Coastal Program, Specific Plans, and Zoning Ordinance.

4. Prepare ordinance amendments and policy updates consistent with State law and City Council direction.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Participate at San Diego Association of Governments (SANDAG) in regional planning activities.

2. Review, analyze, and comment on environmental documents prepared by outside agencies to minimize project impacts to Coronado.

3. Analyze new State housing laws and implement local controls, where allowed, through zoning ordinance amendments.

DEPARTMENT: Community Development Program Or Division: Advance Planning 135

PROGRAM PURPOSE AND DESCRIPTION
City codes and ordinances have been created to protect the health, safety, and quality of life for the citizens and visitors of Coronado. The primary function of the Code Enforcement program is to educate and assist the public on various Planning and Building codes that have been adopted by the City Council. Community Development assists citizens by processing, administering, and inspecting potential code violations and helps property owners to achieve compliance to maintain Coronado’s high quality of life standards.

ACTION STRATEGIES

1. Consistently seek voluntary compliance of code requirements through education, open communication, and excellent customer service.

2. Seek new, improved, and innovative ways to streamline the code enforcement process through process improvements and technology.

3. Strive to resolve reported code enforcement violations within 90 days.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Improve the monitoring, reporting, and follow-up procedures for code enforcement cases to expedite case resolutions.

2. Continue to enforce the City’s short-term vacation rental ordinance.

DEPARTMENT: Community Development Program Or Division: Code Enforcement 136
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 108411 COMMUNITY DEV-PLANNING
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 741,135 729,114 808,159 838,320 3.73% 7012 OVERTIME SALARIES 188 145 6,255 6,255 0.00%
7115 CAFETERIA PLAN BENEFIT 136,775 134,927 176,297 185,873 5.43% 7119 PERS STABILIZATION ADJ. 10,903 10,810 9,895 10,129 2.36% 7120 RETIREMENT PLAN -MISC. 80,055 75,474 91,100 100,606 10.43% 7122 RETIREMENT PLAN-MISC.UAL 108,134 121,542 107,660 125,066 16.17% 7125 SOCIAL SECURITY CHARGES 43,050 42,084 46,200 50,365 9.02% 7130 MEDICARE CHARGES 10,699 10,453 11,316 12,289 8.60% 7135 WORKERS COMP.INS.CHARGES 12,767 12,527 11,914 12,244 2.77% 7140 AUTO ALLOWANCE 3,036 2,951 2,940 2,940 0.00%
7000 PERSONNEL SERVICES 1,146,743 1,140,028 1,271,736 1,344,087 5.69% 8030 CONTRACT SERVICES 3,519 4,567 42,150 42,300 0.36%
8046 LGL SRVS-ADDTL.CITY ATTY. 153,912 155,716 60,000 75,000 25.00% 8047 LGL SRVS-OUTSIDE COUNSEL 57,234 60,944 200,000 150,000 -25.00% 8060 PERSONNEL SRVCS-TECHNICAL 0 1,214 0 0
8065 PROFESSIONAL SERVICES 425,657 500,616 638,400 628,400 -1.57% 8251 R&M-OFFICE EQUIP. 409 435 2,364 2,482 5.00%
8320 COMMUNICATNS-TELE&COMM. 265 0 763 801 4.95%
8390 MISC.SERVICES 1,197 12 10,006 10,506 4.99%
8400 POSTAGE & COURIER SRVS. 31 18 1,309 1,375 5.03%
8415 TRAINING,MTGS,MEMBERSHIPS 3,892 14,252 15,773 16,563 5.01% 8530 FUELS & LUBRICANTS 439 412 400 400 0.00%
8560 MISC.SUPPLIES 7,849 6,514 6,307 6,626 5.06%
8000 SERVICES & SUPPLIES 654,404 744,699 977,472 934,453 -4.40% 108411 COMMUNITY DEV-PLANNING 1,801,147 1,884,727 2,249,209 2,278,540 1.30% 137
DEPARTMENT: Community
Development
Program Or Division: Building Plan Check
and Inspection

PROGRAM PURPOSE AND DESCRIPTION
The Building Division is dedicated to improving the quality of life and assuring the interests of life, health and safety in the City of Coronado. The division accomplishes these goals through the implementation of codes and standards as they relate to construction, fire and life safety. It is our goal to serve the residents of Coronado with the highest level or professionalism, proficiency and customer service.

ACTION STRATEGIES

1. Seek opportunities to improve and expedite the plan check and building inspection processes.

2. Complete initial plan checks within 21 days.

3. Complete building inspection requests within 24-48 hours.

4. Provide excellent customer service by offering responsive over-the-counter services and helping customers find code-compliant ways to meet their land development goals.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Update handouts and website to reflect code changes.

2. Seek opportunities to expand the types of permits that can be issued over the counter.

3. Initiate a digital plan submittal process.

4. Initiate a conversion to electronic permitting system for rooftop solar projects as required by State law.

5. Provide timely inspection services on major projects, including a. Hotel del Coronado Victorian Remodel and associated property improvements b. New and significant commercial remodel projects along Orange Avenue 138
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 108412 COMMUNITY DEV-BUILDING
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 499,407 455,534 563,587 546,270 -3.07% 7012 OVERTIME SALARIES 1,935 1,759 7,080 7,080 0.00%
7014 TEMP/SEASONAL WAGES 4,581 3,765 0 0
7115 CAFETERIA PLAN BENEFIT 110,756 110,078 127,735 142,082 11.23% 7119 PERS STABILIZATION ADJ. 7,571 7,666 7,671 7,095 -7.51% 7120 RETIREMENT PLAN -MISC. 56,705 50,718 70,622 70,464 -0.22% 7122 RETIREMENT PLAN-MISC.UAL 75,083 86,194 83,459 87,596 4.96% 7125 SOCIAL SECURITY CHARGES 30,245 27,556 33,978 33,451 -1.55% 7130 MEDICARE CHARGES 7,319 6,707 8,293 8,042 -3.03%
7135 WORKERS COMP.INS.CHARGES 8,751 8,785 8,800 8,065 -8.35% 7140 AUTO ALLOWANCE 1,181 1,264 1,260 1,260 0.00%
7000 PERSONNEL SERVICES 803,534 760,026 912,485 911,405 -0.12% 8030 CONTRACT SERVICES 72,998 86,295 78,652 82,000 4.26% 8060 PERSONNEL SRVCS-TECHNICAL 16,672 33,752 31,800 31,800 0.00% 8065 PROFESSIONAL SERVICES 354,371 412,895 325,000 325,000 0.00% 8251 R&M-OFFICE EQUIP. 509 563 1,060 1,113 5.00%
8320 COMMUNICATNS-TELE&COMM. 3,180 3,579 3,000 3,150 5.00% 8415 TRAINING,MTGS,MEMBERSHIPS 10,286 12,314 10,812 11,353 5.00% 8530 FUELS & LUBRICANTS 1,887 1,648 1,800 1,600 -11.11% 8560 MISC.SUPPLIES 1,733 1,867 3,000 3,150 5.01%
8000 SERVICES & SUPPLIES 461,636 552,913 455,124 459,166 0.89% 108412 COMMUNITY DEV-BUILDING 1,265,170 1,312,939 1,367,609 1,370,571 0.22% 139
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 2,117,681 380,272 (160,154)
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 2,117,681 380,272 (160,154) Revenues and Other Sources of Funds:

Revenues 46,857 72,000 72,000
Transfers-In 500,000 1,700,000 2,800,000
Total Revenues and Other Sources of Funds 546,857 1,772,000 2,872,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 127,828 101,810 109,639
Services & Supplies 2,156,438 2,210,617 2,582,417
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 2,284,266 2,312,426 2,692,056 Net Increase/(Decrease) to Fund Balance (1,737,409) (540,426) 179,944 Fund Balance as of June 30, 380,272 (160,154) 19,790
Schedule of Insurance (110) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
140
DEPARTMENT: Administrative Services Division: Risk Management

PROGRAM PURPOSE AND DESCRIPTION
The Human Resources - Risk Management Division provides protection of the City’s financial resources from exposures due to liability claims and property damage. The function of the program is to identify, evaluate, control, and reduce risks inherent in operating City programs. Major emphasis is placed on the early identification of risks and initiation of corrective action to reduce or eliminate risks.

Division staff ensure that all claims for damages are thoroughly investigated and processed with the assistance of the third-party administrator and related City departments. Corrective action is recommended when necessary. Upon the filing of legal actions against the City, counsel is retained, and the legal proceedings are coordinated and monitored. When appropriate, settlements are pursued within the financial limits authorized by the City Council.

The Human Resources - Risk Management Division administers the property insurance and other specific insurance programs.

ACTION STRATEGIES

1. Identify loss exposures and reduce the risk of loss through the implementation of appropriate safety procedures and practices.

2. Stabilize or reduce the number, frequency, and type of liability claims through accident and loss prevention, properly maintained public facilities, and training of City employees.

3. Refer major liability claims to outside legal counsel for a vigorous defense.

4. Maintain appropriate insurance coverage and manage premium costs through City's accident prevention programs and participation in a joint powers insurance pool—Public Risk Innovation, Solutions, and Management (PRISM).

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Prepare annual renewal applications for property and general liability insurance coverage.

2. Seek reimbursement from CalOES for property damage to City facilities caused by January 2024 record breaking storm.
141
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 110 INSURANCE FUND
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
6335 REIMB OF TULIP INS PREM 37,625 44,839 22,000 22,000 0.00% 6340 INSURANCE REIMB 51,052 2,017 50,000 50,000 0.00%
630 REIMBURSEMENTS 88,677 46,857 72,000 72,000 0.00%
6910 TRANSFERS IN 0 500,000 1,700,000 2,800,000 64.71%
690 OTHER FINANCING SOURCES 0 500,000 1,700,000 2,800,000 64.71% 110 INSURANCE FUND 88,677 546,857 1,772,000 2,872,000 62.08% 142
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 110150 INSURANCE FUND
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 58,828 84,403 65,996 70,046 6.14% 7115 CAFETERIA PLAN BENEFIT 6,261 13,844 11,167 12,422 11.24% 7119 PERS STABILIZATION ADJ. 810 925 901 915 1.55%
7120 RETIREMENT PLAN -MISC. 4,328 9,456 8,294 9,089 9.58% 7122 RETIREMENT PLAN-MISC.UAL 8,036 10,401 9,802 11,298 15.26% 7125 SOCIAL SECURITY CHARGES 3,096 5,324 3,636 3,794 4.35% 7130 MEDICARE CHARGES 863 1,245 957 1,016 6.14%
7135 WORKERS COMP.INS.CHARGES 1,013 1,044 1,057 1,061 0.38% 7140 AUTO ALLOWANCE 452 1,186 0 0
7000 PERSONNEL SERVICES 83,688 127,828 101,810 109,639 7.69% 8030 CONTRACT SERVICES 50,560 43,550 41,605 41,605 0.00% 8046 LGL SRVS-ADDTL.CITY ATTY. 246,929 118,036 450,000 450,000 0.00% 8310 CLAIMS EXPENSE 267,290 110,034 156,244 156,244 0.00% 8311 CLAIMS-PRIOR YEAR -265,266 840,257 0 0
8360 PROPERTY INSURANCE 263,337 223,858 377,000 491,000 30.24% 8365 PUBLIC LIABILITY INS. 649,919 820,074 1,044,900 1,402,700 34.24% 8370 SURETY BOND INSURANCE 94 94 8,050 8,050 0.00%
8380 SELF-INS PROPERTY LOSSES 0 0 115,900 15,900 -86.28% 8415 TRAINING,MTGS,MEMBERSHIPS 199 535 16,695 16,695 0.00% 8560 MISC.SUPPLIES 0 0 223 223 0.00%
8000 SERVICES & SUPPLIES 1,213,062 2,156,438 2,210,617 2,582,417 16.82% 110150 INSURANCE FUND 1,296,750 2,284,266 2,312,426 2,692,056 16.42% 143
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 772,272 497,327 290,102
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 772,272 497,327 290,102 Revenues and Other Sources of Funds:

Revenues - - -
Transfers-In - - -
Total Revenues and Other Sources of Funds - - -
Expenditures and Other Uses of Funds:

Salaries & Benefits 82,109 (68,535) (63,999)
Services & Supplies 192,836 275,759 283,335
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 274,945 207,224 219,336 Net Increase/(Decrease) to Fund Balance (274,945) (207,224) (219,336) Fund Balance as of June 30, 497,327 290,102 70,767
Schedule of Employee Benefits (112) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
144
DEPARTMENT: Administrative Services FUNCTION: Employee Benefits Administration

PROGRAM PURPOSE AND DESCRIPTION
The Human Resources Division - Employee Benefits function administers a comprehensive benefit package for employees. Division staff provides assistance to employees in the election and use of these benefits.

ACTION STRATEGIES

1. Enroll all eligible employees in the benefit program within the prescribed time limits.

2. Increase employee awareness of the benefits program through new employee orientation, workshops, and communication.

3. Ensure benefit plans follow the rules under Internal Revenue Service (IRS) and other regulatory agencies.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Periodically evaluate the costs and benefits of employee health programs.

2. Evaluate the current benefit structure to comply with changing legislation and changing reporting requirements.

3. Provide workshops to educate employees and maximize utilization of benefits.

4. Audit enrollment data in payroll system, benefit administration system, and carrier billing for reconciliation and accuracy.
145
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 112155 EMPLOYEE BENEFITS FUND
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 99,143 102,508 111,556 111,042 -0.46% 7012 OVERTIME SALARIES 0 95 0 0
7115 CAFETERIA PLAN BENEFIT 14,043 13,605 20,019 22,268 11.23% 7119 PERS STABILIZATION ADJ. 1,609 1,519 1,494 1,431 -4.22% 7120 RETIREMENT PLAN -MISC. 10,845 10,437 13,758 14,216 3.33% 7122 RETIREMENT PLAN-MISC.UAL 15,959 17,076 16,258 17,672 8.70% 7125 SOCIAL SECURITY CHARGES 5,912 5,494 6,423 6,528 1.64% 7130 MEDICARE CHARGES 1,428 1,429 1,625 1,618 -0.46%
7135 WORKERS COMP.INS.CHARGES 1,890 1,771 1,808 1,702 -5.86% 7140 AUTO ALLOWANCE 527 527 525 525 0.00%
7163 REPLACEMENT BENEFIT FUND 40,053 27,110 65,000 65,000 0.00% 7164 RETIREE HLTH INS CONTRIB. 128,403 135,292 142,000 143,000 0.70% 7165 CAFETERIA PLAN EXPENSE 19,813 49,384 51,000 51,000 0.00% 7167 EXCESS FSA REBATE -362,855 -284,138 -500,000 -500,000 0.00% 7000 PERSONNEL SERVICES -23,230 82,109 -68,535 -63,999 -6.62% 8047 LGL SRVS-OUTSIDE COUNSEL 0 7,820 0 0
8065 PROFESSIONAL SERVICES 6,281 8,590 47,424 55,000 15.97% 8352 LTD INSURANCE 60,420 56,094 69,335 69,335 0.00%
8353 SHORT TERM DISABILITY 44,021 45,058 44,700 44,700 0.00% 8354 EMPLOYEES LIFE INS 18,508 19,065 22,843 22,843 0.00% 8375 UNEMPLOYMENT INSURANCE 23,463 52,415 89,252 89,252 0.00% 8390 MISC.SERVICES 2,993 3,794 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 0 0 2,205 2,205 0.00%
8000 SERVICES & SUPPLIES 155,686 192,836 275,759 283,335 2.75% 112155 EMPLOYEE BENEFITS FUND 132,456 274,945 207,224 219,336 5.84% 146
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 4,314,688 4,122,185 3,519,969 Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 4,314,688 4,122,185 3,519,969 Revenues and Other Sources of Funds:

Revenues 320,062 2,000 2,000
Transfers-In - - -
Total Revenues and Other Sources of Funds 320,062 2,000 2,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 157,131 164,216 167,280
Services & Supplies (644,565) 440,000 485,000
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out 1,000,000 - -
Total Expenditures and Other Uses of Funds 512,565 604,216 652,280 Net Increase/(Decrease) to Fund Balance (192,503) (602,216) (650,280) Fund Balance as of June 30, 4,122,185 3,519,969 2,869,689 Schedule of Workers Compensation (114) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
147
DEPARTMENT: Administrative Services FUNCTION:

Workers’
Compensation

PROGRAM PURPOSE AND DESCRIPTION
The Human Resources Division - Workers' Compensation function administers medical benefits and salary continuation to employees with job-related injuries as mandated by State law. This division ensures that employee and workers' compensation benefits are provided in the most efficient and cost- effective manner.

This division arranges training and education of employees in safe work methods, use of personal protective equipment, and prevention of workplace injuries or illnesses. In an effort to manage costs, a safety incentive program rewards employees for safe work practices.

ACTION STRATEGIES

1. Reduce City’s exposure to reportable incidents and/or incidents resulting in injuries.

2. Coordinate and facilitate City’s safety training and citywide Safety Committee.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Coordinate preparation of annual actuarial report on the Workers’ Compensation Program.

2. Complete State and Federal OSHA and Bureau of Labor Statistics reporting.

3. Conduct supervisor training on workers’ compensation.

4. Expand the Safety Committee’s role in employee training, safety assessments and communications.

5. Roll-out and train employees on the updated Injury and Illness Prevention Program. 148
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 114 WORKERS' COMPENSATION
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
6345 REIMBURSEMENTS-OTHER 553 0 2,000 2,000 0.00%
630 REIMBURSEMENTS 553 0 2,000 2,000 0.00%
114 WORKERS' COMPENSATION 553 0 2,000 2,000 0.00%
149
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 114160 WORKERS COMP TRUST FUND
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 91,107 100,576 104,887 104,109 -0.74% 7012 OVERTIME SALARIES 0 158 0 0
7115 CAFETERIA PLAN BENEFIT 20,407 18,904 20,019 22,268 11.23% 7119 PERS STABILIZATION ADJ. 1,571 1,442 1,401 1,339 -4.43% 7120 RETIREMENT PLAN -MISC. 10,951 10,589 12,901 13,298 3.07% 7122 RETIREMENT PLAN-MISC.UAL 15,579 16,210 15,246 16,531 8.43% 7125 SOCIAL SECURITY CHARGES 5,747 5,589 6,009 6,098 1.48% 7130 MEDICARE CHARGES 1,390 1,451 1,528 1,517 -0.74%
7135 WORKERS COMP.INS.CHARGES 1,847 1,685 1,700 1,595 -6.18% 7140 AUTO ALLOWANCE 527 527 525 525 0.00%
7000 PERSONNEL SERVICES 149,126 157,131 164,216 167,280 1.87% 8065 PROFESSIONAL SERVICES 130,398 131,193 135,000 135,000 0.00% 8070 SAFETY SERVICES 0 785 5,000 5,000 0.00%
8310 CLAIMS EXPENSE 1,546,346 420,805 1,500,000 1,500,000 0.00% 8312 CLAIMS-DEPT.REIMB -1,500,000 -1,500,000 -1,500,000 -1,500,000 0.00% 8355 EXCESS INSURANCE 215,384 232,999 250,000 295,000 18.00% 8395 PERMITS & FEES 54,739 69,653 50,000 50,000 0.00%
8000 SERVICES & SUPPLIES 446,867 -644,565 440,000 485,000 10.23% 114160 WORKERS COMP TRUST FUND 595,993 -487,435 604,216 652,280 7.95% 150
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 114951 WORKERS COMP TRUST-USES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9510 TRANSFER OUT 1,100,000 1,000,000 0 0
9000 PROPERTY 1,100,000 1,000,000 0 0
114951 WORKERS COMP TRUST-USES 1,100,000 1,000,000 0 0
151
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 12,682,084 14,838,792 15,288,792 Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 12,682,084 14,838,792 15,288,792 Revenues and Other Sources of Funds:

Revenues 1,606,708 450,000 450,000
Transfers-In 550,000 - -
Total Revenues and Other Sources of Funds 2,156,708 450,000 450,000 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds - - -
Net Increase/(Decrease) to Fund Balance 2,156,708 450,000 450,000 Fund Balance as of June 30, 14,838,792 15,288,792 15,738,792 Schedule of CalPERS Stabilization (118) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
152
DEPARTMENT: Administrative Services Program Or
Division:

CalPERS Rate
Stabilization

PROGRAM PURPOSE AND DESCRIPTION
The CalPERS Rate Stabilization Fund was established at the end of fiscal year 2013-14. The source of funds is contributions from each of the City’s operating funds equal to the amount of budgetary savings generated after the City made a $5 million lump-sum prepayment to CalPERS in FY 2012-13, which reduced the City’s Miscellaneous Plan contribution rate in FY 2014-15. In FY 2024-25 there will be similar budgetary savings as a result of the $5 million prefunding. All funds with Miscellaneous, non-safety employees will contribute to the CalPERS Rate Stabilization Fund based upon a similar methodology.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Evaluate opportunities to pre-fund the CalPERS Safety Plan similar to the prior pre-funding of the miscellaneous plan.

2. Continue to maintain a Section 115 Trust Fund to pre-fund pension liabilities in the future. 153
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 118 CALPERS STABILIZATION
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -2,068,854 1,156,708 0 0
470 USE OF MONEY & PROPERTY -2,068,854 1,156,708 0 0
5901 PERS STABILIZATION REV 450,000 450,000 450,000 450,000 0.00% 590 OTHER REVENUE 450,000 450,000 450,000 450,000 0.00% 6910 TRANSFERS IN 1,550,000 550,000 0 0
690 OTHER FINANCING SOURCES 1,550,000 550,000 0 0
118 CALPERS STABILIZATION -68,854 2,156,708 450,000 450,000 0.00% 154
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 96,248 144,366 169,060
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 96,248 144,366 169,060 Revenues and Other Sources of Funds:

Revenues 433,900 464,000 464,000
Transfers-In 280,000 350,000 350,000
Total Revenues and Other Sources of Funds 713,900 814,000 814,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 146,861 101,606 217,308
Services & Supplies 518,921 687,700 708,100
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 665,782 789,306 925,408 Net Increase/(Decrease) to Fund Balance 48,118 24,694 (111,408) Fund Balance as of June 30, 144,366 169,060 57,652
Schedule of Solid Waste and Recycling (130) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
155
DEPARTMENT: Public Services &
Engineering Program Or Division: Solid Waste

PROGRAM PURPOSE AND DESCRIPTION
This program is responsible for developing, implementing and administering the City’s solid waste programs, including the Household Hazardous Waste (HHW) Program, Recycling/Diversion Programs, hazardous materials and non-vehicle air permits, as well as providing for the City’s collection and disposal of solid waste. Program functions also include public education, contract negotiation and administration. County requirements and State legislation are monitored, while programs are developed to ensure compliance. Program staff serves as staff liaison to the City Council and the regional Technical Advisory Committee on solid waste issues.

ACTION STRATEGIES

1. Maintain State requirements for diversion of waste.

2. Respond to 95% of citizen concerns and complaints on solid waste related issues within 24 hours of notification.

3. Encourage a 100% participation rate in City recycling programs.

4. Search for alternative disposal and program options to stabilize the solid waste rate.

5. Meet requirements for the safe and legal disposal of hazardous waste by offering a collection and disposal program to residents and City facilities that is convenient and cost effective.

6. Design a solid waste management program that is equitable and supports the full and true costs of solid waste disposal, while encouraging reduction in solid waste generation.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Monitor the commercial recycling program for compliance with AB 341, California Mandatory Commercial Recycling Law.

2. Make progress towards helping the State achieve a 75% diversion goal.

3. Continue with implementation activities in support of “Organics Recycling” (AB 1826 & SB 1383).

4. Develop food recovery and organics monitoring enforcement programs.

5. Assess and redefine the Solid Waste division to ensure the City is providing a high quality of environmental services as cost effectively as possible. 156
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 130 SOLID WASTE & RECYCLING
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
5605 SOLID WASTE AB939 FEES 413,979 427,853 420,000 420,000 0.00% 510 CHARGES-CURRENT SERVICES 413,979 427,853 420,000 420,000 0.00% 5820 CA RECYCLING REIMB(FND130 38,414 5,897 38,000 38,000 0.00% 570 INTERGOVERNMENTAL REVENUE 38,414 5,897 38,000 38,000 0.00% 6345 REIMBURSEMENTS-OTHER 1,601 149 6,000 6,000 0.00%
630 REIMBURSEMENTS 1,601 149 6,000 6,000 0.00%
6910 TRANSFERS IN 272,000 280,000 350,000 350,000 0.00% 690 OTHER FINANCING SOURCES 272,000 280,000 350,000 350,000 0.00% 130 SOLID WASTE & RECYCLING 725,994 713,900 814,000 814,000 0.00% 157
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 130320 SOLID WASTE & RECYCLING
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 88,847 93,563 60,362 133,183 120.64% 7012 OVERTIME SALARIES 539 11,455 6,000 6,000 0.00%
7014 TEMP/SEASONAL WAGES 17,110 0 0 0
7115 CAFETERIA PLAN BENEFIT 18,483 14,054 13,469 25,808 91.62% 7119 PERS STABILIZATION ADJ. 692 685 721 1,657 129.82%
7120 RETIREMENT PLAN -MISC. 8,100 9,801 6,641 16,453 147.76% 7122 RETIREMENT PLAN-MISC.UAL 6,866 7,699 7,848 20,453 160.61% 7125 SOCIAL SECURITY CHARGES 5,146 5,652 4,114 7,564 83.84% 7130 MEDICARE CHARGES 1,579 1,525 962 2,033 111.32%
7135 WORKERS COMP.INS.CHARGES 1,403 1,373 1,489 3,106 108.60% 7140 AUTO ALLOWANCE 731 1,054 0 1,050
7000 PERSONNEL SERVICES 149,497 146,861 101,606 217,308 113.87% 8030 CONTRACT SERVICES 180,365 141,252 240,700 264,700 9.97% 8210 BULKY TRASH PICKUP 0 0 19,700 19,700 0.00%
8225 RECYCLING COLL/PICKUP 159,973 110,524 127,700 127,700 0.00% 8230 REFUSE COLLECTN/REMOVAL 184,780 234,065 267,100 267,100 0.00% 8250 R&M-EQUIPMENT 228 342 1,100 1,100 0.00%
8251 R&M-OFFICE EQUIP. 261 38 1,100 1,100 0.00%
8320 COMMUNICATNS-TELE&COMM. 2,841 3,145 700 700 0.00%
8395 PERMITS & FEES 23,448 16,820 15,600 15,600 0.00%
8530 FUELS & LUBRICANTS 5,323 3,017 7,000 3,400 -51.43% 8560 MISC.SUPPLIES 6,825 9,717 7,000 7,000 0.00%
8000 SERVICES & SUPPLIES 564,043 518,921 687,700 708,100 2.97% 130320 SOLID WASTE & RECYCLING 713,540 665,782 789,306 925,408 17.24% 158
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 4,233,711 4,391,814 2,063,535 Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations, and
CIP Carryforward (872,979)
Available Beginning Fund Balance 4,233,711 3,518,835 2,063,535 Revenues and Other Sources of Funds:

Revenues - - -
Transfers-In 1,000,000 500,000 2,988,853
Total Revenues and Other Sources of Funds 1,000,000 500,000 2,988,853 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures 841,897 1,955,300 3,488,853
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 841,897 1,955,300 3,488,853 Net Increase/(Decrease) to Fund Balance 158,103 (1,455,300) (500,000) Fund Balance as of June 30, 4,391,814 2,063,535 1,563,535 Schedule of Vehicle and Equipment Replacement (135) Fund Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
159
DEPARTMENT: Public Services &
Engineering Program Or Division: Vehicle/Equipment Replacement

PROGRAM PURPOSE AND DESCRIPTION
The purpose of this fund is to set aside money, on an annual basis, for the replacement of the City’s fleet of vehicles and other fixed assets, not including vehicles and equipment that support Enterprise Activities (Golf, Storm Drain or Wastewater). For the City to continue to offer a high level of service, it is anticipated that vehicles and equipment will be replaced when their useful life has been exceeded or reassigned when their condition/reliability warrants a re-evaluation. This list represents vehicles that are fully depreciated and scheduled for replacement and other equipment planned for replacement.

ACTION STRATEGIES

1. Proactively assess lifecycle replacement needs and factor in market conditions and departemental needs in the procurements schedule.

2. Improve annual assessment process and refine VER inventory list and replacement schedule list and replacement schedule.

3. Utilize cooperative purchasing and / or piggybacking to reduce administrative burden and schedule delays to the extent possible.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Update the VER inventory list and replacement schedule. 160
NOTE:

The vehicles, equipment and other fixed assets to be replaced with Enterprise Fund resources are not identified in this section of the budget, but instead are listed under the applicable Enterprise Fund section (e.g., Golf, Storm Drain and Wastewater).

Vehicle and Equipment Replacement for FY25
Count Dept/Div Budget
FY Make/Model Estimated Cost
1 FIRE 25 2026 Currently utilizing Dodge for
chassis $491,878
2 FIRE 25 Fire Engine $500,000
3 FIRE 25 Fire Engine $1,300,000
4 FIRE/LG 25 Polaris $29,631
5 PD 25 24-25, Ford Explorer Interceptor $127,820
6 PD 25 24-25, Ford Explorer Interceptor $127,820
7 PD 25 24-25, Ford Explorer Interceptor $127,820
8 PSE/BEACH 25 2024, Caterpillar Loader 930M $99,000
9 PSE/FACILITIES 25 CMFRT HOM/2024/PRT $59,262
10 PSE/PARKS 25 20XX Exmark Navigator $20,006
11 PSE/STREETS 25 24-25 Chevrolet Silverado 3500HD
Double Cab $99,561
12 PSE/STREETS 25 24-25 Chevrolet Silverado 6500HD
Double Cab $120,849
13 PSE/STREETS 25 2024 Bobcat S76 $177,787
PSE/STREETS 25 Mini Sweeper $207,419
TOTAL $3,488,853
161
14 City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 135 VEHICLE & EQUIP REPLACMNT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
6910 TRANSFERS IN 840,000 1,000,000 500,000 2,988,853 497.77% 690 OTHER FINANCING SOURCES 840,000 1,000,000 500,000 2,988,853 497.77% 135 VEHICLE & EQUIP REPLACMNT 840,000 1,000,000 500,000 2,988,853 497.77% 162
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 135330 VEH/EQUIP REPLACEMENT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9080 VEHICLE & EQUIPMENT 504,659 841,897 1,955,300 3,488,853 78.43% 9000 PROPERTY 504,659 841,897 1,955,300 3,488,853 78.43% 135330 VEH/EQUIP REPLACEMENT 504,659 841,897 1,955,300 3,488,853 78.43% 163
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 1,179,049 1,347,653 1,284,165 Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations,
and CIP Carryforward (6,487)
Available Beginning Fund Balance 1,179,049 1,341,165 1,284,165 Revenues and Other Sources of Funds:

Revenues - - -
Transfers-In 500,000 700,000 700,000
Total Revenues and Other Sources of Funds 500,000 700,000 700,000 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures 331,396 757,000 1,020,000
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 331,396 757,000 1,020,000 Net Increase/(Decrease) to Fund Balance 168,604 (57,000) (320,000) Fund Balance as of June 30, 1,347,653 1,284,165 964,165 Schedule of IT Equipment Replacement (137) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
164
DEPARTMENT: Administrative
Services
Program Or Division: Information System

PROGRAM PURPOSE AND DESCRIPTION
The purpose of this fund is to set aside money on an annual basis for replacement of the City’s computer systems and enterprise software, not including annual and regular IT operating and contract expenditures outside of the systems and services mentioned here. While some hardware systems are replaced annually, enterprise systems and software such as the finance, land management, storage, and telephone systems, and others, are replaced at longer intervals. Funding for future replacement of these enterprise systems is included in the general fund transfer into this fund, which allows for full replacement when their useful life has been exceeded. Having system replacement funds available for both annual and longer-term replacements allows the City’s computer systems and staff to continue operating efficiently. The list below represents the expenditures requested for replacements or maintenance that will be made in FY 2024-25.

Department Description
Estimated
Replace
Cost
Police Vehicle computers (MDTs) $40,000
Citywide Security camera storage 50,000
Citywide Facility camera upgrades and replacements 100,000 Citywide Personal computer replacements 100,000
Citywide Telecommuter and PD Staff laptops 100,000
Citywide Enterprise server/storage maint/support 500,000 Citywide Council chambers – video production maint/support 30,000 Citywide Printers and copiers 50,000
Citywide Network switches 40,000
Police and City Hall Server room UPS maintenance/batteries 10,000 TOTAL $1,020,000
165
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 137 IT EQUIPMENT REPLACEMENT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
6910 TRANSFERS IN 880,000 500,000 700,000 700,000 0.00% 690 OTHER FINANCING SOURCES 880,000 500,000 700,000 700,000 0.00% 137 IT EQUIPMENT REPLACEMENT 880,000 500,000 700,000 700,000 0.00% 166
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 137331 IT EQUIP REPLACEMENT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9080 VEHICLE & EQUIPMENT 331,917 331,396 757,000 1,020,000 34.74% 9000 PROPERTY 331,917 331,396 757,000 1,020,000 34.74%
137331 IT EQUIP REPLACEMENT 331,917 331,396 757,000 1,020,000 34.74% 167
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 44,692 48,776 42,680
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 44,692 48,776 42,680
Revenues and Other Sources of Funds:

Revenues 4,084 3,550 3,550
Transfers-In - - -
Total Revenues and Other Sources of Funds 4,084 3,550 3,550 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - 9,646 9,646
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds - 9,646 9,646 Net Increase/(Decrease) to Fund Balance 4,084 (6,096) (6,096) Fund Balance as of June 30, 48,776 42,680 36,584
Schedule of Citizens Donations (150) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
168
DEPARTMENT: Administrative Services Program Or Division: Citizens Donations

PROGRAM PURPOSE AND DESCRIPTION
Members of the public will occasionally make monetary donations to the City. These contributions are typically donated for specific purposes, such as in support of the Animal Care Facility, for Fire Department operations, or memorial benches or facilities, et al. The receipt and use of these donations are recorded in this Citizens Donation Fund.
169
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 150 CITIZENS DONATIONS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
5941 DONATION 1,813 4,084 2,000 2,000 0.00%
5943 DONATION 0 0 1,000 1,000 0.00%
5945 DONATION FOR PARKS&TREES 0 0 200 200 0.00%
5966 DONATION-HISTORIC RESOURC 0 0 350 350 0.00%
590 OTHER REVENUE 1,813 4,084 3,550 3,550 0.00%
150 CITIZENS DONATIONS 1,813 4,084 3,550 3,550 0.00%
170
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 150555 CITIZENS DONATIONS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8905 DON.EXP-ANIMAL SHELTER 0 0 5,300 5,300 0.00%
8941 DON.EXP-FIRE 0 0 3,286 3,286 0.00%
8943 DON.EXP-POLICE 0 0 1,060 1,060 0.00%
8000 SERVICES & SUPPLIES 0 0 9,646 9,646 0.00%
150555 CITIZENS DONATIONS 0 0 9,646 9,646 0.00%
171
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 181,915 172,904 24,291
Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations, and
CIP Carryforward (100,000)
Available Beginning Fund Balance 181,915 72,904 24,291
Revenues and Other Sources of Funds:

Revenues 32,475 40,000 39,000
Transfers-In 195,450 195,450 270,000
Total Revenues and Other Sources of Funds 227,925 235,450 309,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 182,238 193,562 204,898
Services & Supplies 54,699 90,500 111,000
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 236,937 284,062 315,898 Net Increase/(Decrease) to Fund Balance (9,012) (48,612) (6,898) Fund Balance as of June 30, 172,904 24,291 17,393
Schedule of Cultural Arts Commission (151) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
172
DEPARTMENT: City Manager Program Or Division: Cultural Arts

DIVISION PURPOSE AND DESCRIPTION
This Division is responsible for executing activities and programs related to cultural arts. This Division is the liaison with the Cultural Arts Commission, which facilitates programming in seven areas: Arts Education; Arts Partners; Arts + Prosperity; Communications, Public Relations and Media; Literary and Performing Arts; Public Art; and Visual Arts. This Division coordinates with other City departments, including the Coronado Public Library and Coronado Recreation and Golf Services. The General Fund pays for most of the administration and operational expenses with other program costs supported by donations, grants, and miscellaneous revenue.

ACTION STRATEGIES

1. Monitor and support CAC Commissioners and the implementation of the CAC’s Goals and Work Plan.

2. Support the City Manager’s Office through active participation in activities involving the arts.

3. Promote and support Coronado’s vibrant arts community, through its seven program areas, and various Commission-sponsored activities and programs.

4. Foster interdepartmental relations through planning and sponsoring arts and culture activities throughout City facilities.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Implement the CAC Work Plan for FY 2024-25.

2. Participate in the binational World Design Capital program by working with Coronado arts nonprofits to host programming and events that celebrate Coronado and Tijuana.

3. Maintain an online archive of Coronado’s public art inventory and establish maintenance schedules for public art installations.

4. Facilitate board development trainings for local nonprofit organizations.

5. Enhance literary and performing arts throughout Coronado by collaborating with the Coronado Public Library and organizing events that bring together local writers and performers.

6. Participate in local special events like the Art and Wine Festival and Coronado Flower Show.

7. Manage the Orange Avenue Banner Program that highlights local artists and nonprofit organizations.

8. Promote arts and culture events and activities by working with local media and developing news stories, advertisements, and social media posts.

9. Organize, jury, and host six visual arts exhibitions at Coronado’s C3 Gallery and at the John D. Speckels Center.
173
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 151 CULTURAL ARTS COMMISSION
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
5535 FUNDRAISING EVENTS -22 0 0 0
5625 CAC -PUBLIC ART 500 0 0 0
5627 CAC -VISUAL ARTS 2,473 2,475 0 3,000
510 CHARGES-CURRENT SERVICES 2,951 2,475 0 3,000
5860 GRANT REVENUE 30,000 30,000 40,000 36,000 -10.00%
570 INTERGOVERNMENTAL REVENUE 30,000 30,000 40,000 36,000 -10.00% 6910 TRANSFERS IN 195,450 195,450 195,450 270,000 38.14% 690 OTHER FINANCING SOURCES 195,450 195,450 195,450 270,000 38.14% 151 CULTURAL ARTS COMMISSION 228,401 227,925 235,450 309,000 31.24% 174
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 151551 CULTURAL ARTS COMMSSN
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 106,459 116,258 123,387 128,323 4.00% 7115 CAFETERIA PLAN BENEFIT 19,596 21,198 22,448 24,969 11.23% 7119 PERS STABILIZATION ADJ. 1,631 1,614 1,721 1,711 -0.58% 7120 RETIREMENT PLAN -MISC. 13,071 14,218 15,843 16,990 7.24% 7122 RETIREMENT PLAN-MISC.UAL 16,177 18,150 18,723 21,121 12.81% 7125 SOCIAL SECURITY CHARGES 6,744 7,293 7,650 7,956 4.00% 7130 MEDICARE CHARGES 1,577 1,706 1,789 1,861 4.00%
7135 WORKERS COMP.INS.CHARGES 1,840 1,802 2,001 1,968 -1.65% 7000 PERSONNEL SERVICES 167,095 182,238 193,562 204,898 5.86% 8030 CONTRACT SERVICES 3,100 7,760 11,500 11,500 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 766 4,896 5,500 6,000 9.09% 8425 PRINTING SERVICES 185 0 1,000 3,000 200.00%
8460 GRANT EXPENSE 13,598 13,699 20,000 36,000 80.00%
8570 SPECIAL EVENTS 100 932 0 0
8621 CAC -ARTS EDUCATION EXP 2,600 27 2,000 2,500 25.00% 8622 CAC -ARTS PARTNERS EXP 1,460 1,000 1,500 1,000 -33.33% 8623 CAC -COMMUNICATIONS EXP 2,048 3,595 11,000 7,500 -31.82% 8624 CAC -LITERARY ARTS EXP 1,364 2,348 2,000 1,500 -25.00% 8625 CAC -PUBLIC ART EXP 6,982 5,388 19,000 15,500 -18.42% 8626 CAC -SPECIAL EVENTS EXP 2,287 6,115 5,500 11,000 100.00% 8627 CAC -VISUAL ARTS 10,651 8,939 11,500 15,500 34.78% 8000 SERVICES & SUPPLIES 45,142 54,699 90,500 111,000 22.65% 151551 CULTURAL ARTS COMMSSN 212,237 236,937 284,062 315,898 11.21% 175
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 30,155,767 30,493,397 16,585,611 Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 30,155,767 30,493,397 16,585,611 Revenues and Other Sources of Funds:

Revenues 737,630 455,410 569,881
Other Sources of Funds - - -
Total Revenues and Other Sources of Funds 737,630 455,410 569,881 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures - 2,000,000 -
Transfers-Out 400,000 12,363,196 2,988,853
Total Expenditures and Other Uses of Funds 400,000 14,363,196 2,988,853 Net Increase/(Decrease) to Fund Balance 337,630 (13,907,786) (2,418,972) Fund Balance as of June 30, 30,493,397 16,585,611 14,166,639 Schedule of CDA Loan (160) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
176
DEPARTMENT: Administrative Services Program Or
Division:

Community
Development Agency
(CDA) Loan Fund

PROGRAM PURPOSE AND DESCRIPTION
The purpose of this fund is to provide a place for the repayment of loan proceeds (loans that were made to the CDA from the General Fund) from the Successor Agency (formerly the Community Development Agency) to the General Fund. This fund retained the annual loan repayments of $2,780,754 from the Successor Agency in past years. In October, 2018 the City refinanced with bonds the balance of all loans and transferred the proceeds of $33 million to this fund. The proceeds are restricted to be used for capital projects.
177
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 160 CDA LOAN FUND
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4701 INTEREST ON CDA LOAN 111,637 105,364 2,500 2,500 0.00% 4710 INVESTMENT EARNINGS 59,673 632,266 452,910 567,381 25.27% 470 USE OF MONEY & PROPERTY 171,310 737,630 455,410 569,881 25.14% 160 CDA LOAN FUND 171,310 737,630 455,410 569,881 25.14% 178
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 160591 CDA LOAN FUND-USES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9510 TRANSFER OUT 0 400,000 12,363,196 2,988,853 -75.82% 9700 CAPITAL EXPENDITURES 0 0 2,000,000 0 -100.00%
9000 PROPERTY 0 400,000 14,363,196 2,988,853 -79.19%
160591 CDA LOAN FUND-USES 0 400,000 14,363,196 2,988,853 -79.19% 179
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 945,460 949,561 966,111
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 945,460 949,561 966,111 Revenues and Other Sources of Funds:

Revenues 4,102 16,550 36,958
Transfers-In - - -
Total Revenues and Other Sources of Funds 4,102 16,550 36,958 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds - - -
Net Increase/(Decrease) to Fund Balance 4,102 16,550 36,958 Fund Balance as of June 30, 949,561 966,111 1,003,069
Combined F. Harpst Bequest Interest and Principal (170 & 171) Funds Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
180
DEPARTMENT: Administrative Services Program Or
Division: Harpst Bequest Fund

PROGRAM PURPOSE AND DESCRIPTION
Fund 170/171 Frances G. Harpst Bequest Fund
Established in FY 2010-11, the Harpst Bequest Fund records the gift of Frances B. Harpst who endowed the City with approximately $5.1 million. The gift was provided without specific guidance on its use. A separate fund was created for the principal and interest earnings from these funds.
181
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 170 F.HARPST BEQUEST-PRINCIPAL
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4710 INVESTMENT EARNINGS 0 0 11,490 25,449 121.49%
470 USE OF MONEY & PROPERTY 0 0 11,490 25,449 121.49%
170 F.HARPST BEQUEST-PRINCIPAL 0 0 11,490 25,449 121.49% 182
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 171 F.HARPST BEQUEST-INTEREST
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -2,582 -509 0 0
4710 INVESTMENT EARNINGS 768 4,611 5,060 11,509 127.45% 470 USE OF MONEY & PROPERTY -1,814 4,102 5,060 11,509 127.45% 171 F.HARPST BEQUEST-INTEREST -1,814 4,102 5,060 11,509 127.45% 183

CITY OF CORONADO

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184
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 988,152 710,520 (113,864)
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 988,152 710,520 (113,864) Revenues and Other Sources of Funds:

Revenues 446,961 434,152 464,464
Transfers-In - - -
Total Revenues and Other Sources of Funds 446,961 434,152 464,464 Expenditures and Other Uses of Funds:

Salaries & Benefits 320,176 351,736 370,739
Services & Supplies 851 406,800 306,800
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out 403,565 500,000 -
Total Expenditures and Other Uses of Funds 724,593 1,258,536 677,539 Net Increase/(Decrease) to Fund Balance (277,632) (824,384) (213,075) Fund Balance as of June 30, 710,520 (113,864) (326,940) Schedule of Highway Users Gas Tax (205) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
185
DEPARTMENT: Public Services &
Engineering Program Or Division: Gas Tax Fund

PROGRAM PURPOSE AND DESCRIPTION
The state of California imposes excise taxes on various transportation fuels. The City receives a share of these “gasoline taxes” which are restricted for use in constructing, repairing, and maintaining public streets, alleys with street names, and public curbs and gutters. Maintenance includes pavement restoration, curb and gutter repairs; street lighting and street sweeping. This program also repairs traffic control devices such as signage, striping and electronic signals. In the event of Gas Tax Fund depletion, or when street maintenance activities are ineligible for Gas Tax Funds, these activities may be augmented by General Fund accounts.

ACTION STRATEGIES

1. Remove graffiti within 24 hours of notification.

2. Sweep alleys as necessary as an additional component to storm water quality.

3. Survey and identify road hazards and mitigate hazards within one year.

4. Prioritize use of transportation funds to cover costs associated with streets projects to reduce general fund contributions to the extent possible without compromising local support of streets improvements or maintenance of effort requirements.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Perform annual right-of-way assessments and streets inspections to determine maintenance needs.

2. Establish a contracts budget line item for use of HUTA funds for traffic studies to allow for greater flexibility to respond to City traffic operations and maintenance needs.

186
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 205 HWY USERS (GAS) TAX
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -29,869 20,008 0 0
4710 INVESTMENT EARNINGS 7,020 21,297 12,300 12,070 -1.87% 470 USE OF MONEY & PROPERTY -22,849 41,305 12,300 12,070 -1.87% 5770 GAS TAX RECEIPTS 2106 82,250 92,472 93,780 100,971 7.67% 5771 GAS TAX 2106-SUBVENTION -8,751 -3,232 0 0
5775 GAS TAX RECEIPTS 2105 136,503 134,216 142,161 146,378 2.97% 5780 GAS TAX RECEIPTS 2107 145,616 182,914 180,911 200,045 10.58% 5781 GAS TAX 2107-SUBVENTION -16,429 -5,713 0 0
5785 GAS TAX RECEIPTS 2107.5 5,000 5,000 5,000 5,000 0.00% 570 INTERGOVERNMENTAL REVENUE 344,188 405,656 421,852 452,394 7.24% 205 HWY USERS (GAS) TAX 321,339 446,961 434,152 464,464 6.98% 187
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 205340 HWY GAS TX OPER/MAINT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 175,563 191,286 185,154 192,460 3.95% 7012 OVERTIME SALARIES 847 162 16,810 16,810 0.00%
7014 TEMP/SEASONAL WAGES 0 0 13,900 13,900 0.00%
7115 CAFETERIA PLAN BENEFIT 50,950 55,114 58,365 64,919 11.23% 7119 PERS STABILIZATION ADJ. 2,394 2,368 2,250 2,245 -0.22% 7120 RETIREMENT PLAN -MISC. 16,930 17,622 20,713 22,301 7.67% 7122 RETIREMENT PLAN-MISC.UAL 23,745 26,625 24,478 27,723 13.26% 7125 SOCIAL SECURITY CHARGES 10,313 11,663 13,384 13,837 3.38% 7130 MEDICARE CHARGES 2,444 2,728 3,130 3,236 3.38%
7135 WORKERS COMP.INS.CHARGES 12,887 12,609 12,353 12,108 -1.98% 7160 UNIFORMS,BADGES & ACCESS. 0 0 1,200 1,200 0.00%
7000 PERSONNEL SERVICES 296,073 320,176 351,736 370,739 5.40% 8030 CONTRACT SERVICES 219 282 400,600 300,600 -24.96%
8385 LAUNDRY/DRY CLEAN-OTHER 514 569 2,800 2,800 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 0 0 600 600 0.00%
8560 MISC.SUPPLIES 0 0 2,800 2,800 0.00%
8000 SERVICES & SUPPLIES 734 851 406,800 306,800 -24.58% 205340 HWY GAS TX OPER/MAINT 296,807 321,028 758,536 677,539 -10.68% 188
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 205953 GAS TAX-USES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9510 TRANSFER OUT 200,000 403,565 500,000 0 -100.00%
9000 PROPERTY 200,000 403,565 500,000 0 -100.00%
205953 GAS TAX-USES 200,000 403,565 500,000 0 -100.00%
189
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, (182,017) 92,255 272,028
Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations, and
CIP Carryforward (81,345)
Available Beginning Fund Balance (182,017) 10,910 272,028 Revenues and Other Sources of Funds:

Revenues 192,927 261,118 237,653
Transfers-In 403,565 500,000 -
Total Revenues and Other Sources of Funds 596,492 761,118 237,653 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures 322,220 500,000 450,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 322,220 500,000 450,000 Net Increase/(Decrease) to Fund Balance 274,272 261,118 (212,347) Fund Balance as of June 30, 92,255 272,028 59,681
Schedule of Highway Users Gas Tax II (206) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
190
DEPARTMENT: Public Services and
Engineering Program Or Division: Highway Users Tax II Fund

PROGRAM PURPOSE AND DESCRIPTION
Highway User Tax Account (HUTA) funds are restricted by Article XIX of the California State Constitution and by Streets and Highways Code Section 2101. Motor Vehicle Fuel Tax funds may only be used to fund the following activities:
• The research, planning, construction, improvement, maintenance, and operation of public streets and highways (and their related public facilities for nonmotorized traffic), including:
the mitigation of their environmental effects, the payment for property taken or damaged for such purposes, and the administrative costs necessarily incurred in the foregoing purposes. • The research and planning for exclusive public mass transit guideways (and their related fixed facilities), the payment for property taken or damaged for such purposes, and the administrative costs necessarily incurred in the foregoing purposes. • The construction and improvement of exclusive public mass transit guideways (and their related fixed facilities), including the mitigation of their environmental effects, the payment for property taken or damaged for such purposes, the administrative costs necessarily incurred in the foregoing purposes, and the maintenance of the structures and the immediate right-ofway for the public mass transit guideways. • The payment of principal and interest on voter-approved bonds issued for the purposes specified above.
• Equipment and other approved capital expenditures.

ACTION STRATEGIES

1. Develop and prioritize Capital Improvement Projects eligible to utilize HUTA funds.

2. Manage HUTA funded capital improvement projects from project identification, planning, and project design through construction.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Street Preventive Maintenance Project: Design and implement the annual slurry seal project and related minor projects required prior to slurry application.

2. Capital Acquisitions: Procure vehicles and equipment necessary for street maintenance activities.

CAPITAL IMPROVEMENTS PROGRAM BUDGET SUMMARY
The Capital Improvement Program (CIP) identifies the physical improvement or replacement of City-owned infrastructure and facilities. Refer to the 5 Year CIP for a list of HUTA funded streets projects.
191
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 206 HWY USERS (GAS) TAX II
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4710 INVESTMENT EARNINGS 534 764 0 28,281
470 USE OF MONEY & PROPERTY 534 764 0 28,281
5786 HWY USERS TX 2103(FND206) 194,658 192,163 261,118 209,372 -19.82% 570 INTERGOVERNMENTAL REVENUE 194,658 192,163 261,118 209,372 -19.82% 6910 TRANSFERS IN 200,000 403,565 500,000 0 -100.00%
690 OTHER FINANCING SOURCES 200,000 403,565 500,000 0 -100.00% 206 HWY USERS (GAS) TAX II 395,192 596,492 761,118 237,653 -68.78% 192
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 206376 HWY USERS TAX II-ENG
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9700 CAPITAL EXPENDITURES 418,634 0 0 0
9798 CAPITAL EXPENDITURES 0 322,220 500,000 450,000 -10.00% 9886 12010-3RD,4TH&I DRAIN IMP 21,761 0 0 0
9000 PROPERTY 440,395 322,220 500,000 450,000 -10.00%
206376 HWY USERS TAX II-ENG 440,395 322,220 500,000 450,000 -10.00% 193
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 1,387,608 1,958,483 1,301,835 Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations, and
CIP Carryforward (967,992)
Available Beginning Fund Balance 1,387,608 990,491 1,301,835 Revenues and Other Sources of Funds:

Revenues 570,876 611,344 672,672
Transfers-In - - -
Total Revenues and Other Sources of Funds 570,876 611,344 672,672 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - 300,000 300,000
Other Expenditures - - -
Capital Expenditures - - 430,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds - 300,000 730,000 Net Increase/(Decrease) to Fund Balance 570,876 311,344 (57,328) Fund Balance as of June 30, 1,958,483 1,301,835 1,244,507 Schedule of RMRA (207) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
194
DEPARTMENT: Public Services and
Engineering Program Or Division: Road Maintenance & Rehabilitation Account

PROGRAM PURPOSE AND DESCRIPTION
The Road Repair and Accountability Act, adopted in 2017, provides road maintenance and rehabilitation account (RMRA) resources to municipalities to invest in local street and road systems throughout California. RMRA funds are prioritized toward maintenance and rehabilitation and safety improvements on state highways, local streets and roads, and bridges to improve the state’s trade corridors, transit, and active transportation facilities. This is formula funding, so the amount of revenue that Coronado will receive may fluctuate from year to year. The forecasted revenue for FY 2024-25 is $603,417.

ACTION STRATEGIES

1. Develop and prioritize eligible projects via Capital Improvement Plans and Regional Transportation Improvement Plan, as well as Traffic Operations projects, to identify projects that maximize impact while minimizing administrative burden/duplication of efforts.

2. Comply with all RMRA administrative requirements.

3. Manage RMRA funded projects throughout the project lifecycle, from identification, acquisition strategy, and design through construction.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Street Curb & Gutter: Develop engineering plans, specifications, and cost estimates for the annual street improvement project, which involves major repairs to pavement, curbs, gutters, and/or cross gutters, and may be combined with sewer repair work. Locations to be included in each year’s project are identified through pavement condition inspections performed by Engineering staff as well as visual inspections and input regarding both roadway surface and sewer main conditions from Public Services staff.

2. Traffic Signal Systems Assessment, City Signals: Condition assessment of hardware, operations observation of traffic signals including an adaptive signal control system, and system optimization.

Recommendations for improvements to maximize efficiency and improve safety for roadway users.

3. Traffic Signal Systems Assessment, Non-City Signals: Operations observation of traffic signals and system optimization. Recommendations for improvements to maximize efficiency and improve safety for roadway users.

4. Street Preventive Maintenance: Preventive maintenance of City streets including slurry seal, minor crack repairs and other maintenance activities.

CAPITAL IMPROVEMENTS PROGRAM BUDGET SUMMARY:

The Capital Improvement Program (CIP) identifies the physical improvement or replacement of Cityowned infrastructure and facilities. Refer to the 5 Year CIP for a list of RMRA funded streets projects. 195
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 207 RMRA(SB1 ROAD MAINT/REHAB)
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -43,605 20,565 0 0
4710 INVESTMENT EARNINGS 11,237 46,874 28,490 89,818 215.26% 470 USE OF MONEY & PROPERTY -32,368 67,439 28,490 89,818 215.26% 5769 RMRA(ROAD MTNC REPAIR ACT 386,075 503,437 582,854 582,854 0.00% 570 INTERGOVERNMENTAL REVENUE 386,075 503,437 582,854 582,854 0.00% 207 RMRA(SB1 ROAD MAINT/REHAB) 353,707 570,876 611,344 672,672 10.03% 196
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 207377 RMRA(SB1 RD MAINT/REHAB
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8030 CONTRACT SERVICES 0 0 150,000 150,000 0.00%
8065 PROFESSIONAL SERVICES 0 0 150,000 150,000 0.00%
8000 SERVICES & SUPPLIES 0 0 300,000 300,000 0.00%
9712 18003-OCEAN BLVD ST.IMPRV 440,514 0 0 0
9740 19SCG 20002 FY19/20 SCG 0 0 0 430,000
9000 PROPERTY 440,514 0 0 430,000
207377 RMRA(SB1 RD MAINT/REHAB 440,514 0 300,000 730,000 143.33% 197
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 98,351 99,639 210,953
Non-Spendable Fund Balance - - -
Grant Reimbursable Amount 2,741,750
Encumbrances, Continuing Appropriations,
and CIP Carryforward (2,741,750)
Available Beginning Fund Balance 98,351 99,639 210,953
Revenues and Other Sources of Funds:

Revenues 132,687 811,314 1,002,000
Transfers-In - - -
Total Revenues and Other Sources of Funds 132,687 811,314 1,002,000 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures 131,400 700,000 1,000,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 131,400 700,000 1,000,000 Net Increase/(Decrease) to Fund Balance 1,287 111,314 2,000 Fund Balance as of June 30, 99,639 210,953 212,953
Schedule of Transnet (210) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
198
DEPARTMENT: Public Services and
Engineering Program Or Division: TransNet Fund

PROGRAM PURPOSE AND DESCRIPTION
The City receives TransNet funds from the regional half-cent sales tax for local transportation projects, including Capital Projects instrumental in expanding the transportation system, reducing traffic congestion, and bringing critical transit projects to life.

ACTION STRATEGIES

1. Develop and prioritize projects eligible to utilize TransNet funds in compliance with funding requirements.

2. Manage TransNet funded capital improvement plans from project identification, planning, and project design through construction.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Street, Curb and Gutter Improvements Project: Develop engineering plans, specifications and cost estimates for the annual street improvement project, which involves major repairs to pavement, curbs, gutters, and/or cross gutters, and is often combined with sewer repair work.

Locations to be included in each year’s project are identified through pavement condition inspections performed by Engineering staff as well as visual inspections and input regarding both roadway surface and sewer main conditions from Public Services staff.

2. Street Preventative Maintenance Annual Program: The City slurry seals approximately oneseventh of the City streets on an annual rotating basis. The Preventive Maintenance Program also seals minor cracks that have developed in the asphalt. The annual project is typically designed in-house and the slurry seal is applied either in spring or fall to avoid the summer traffic impacts. Streets are systematically assessed and prioritized based upon condition.

3. Roadway Drainage Improvements: Improvements to address inadequate street drainage by performing engineering analysis and constructing new or improving existing storm drain or surface improvements, reducing significant roadway flooding.

CAPITAL IMPROVEMENTS PROGRAM BUDGET SUMMARY
The Regional Transportation Improvement Plan (RTIP) identifies the use of Transnet and other locally funded projects to be approved by City Council on a biennial basis. The FY 2025-29 Program of Projects includes the following:

COR 04 Street and Road Preventive Maintenance; Minor Drainage Repair COR 07 Street and Road Major Rehabilitation; Major Drainage; Traffic Operations COR 19 Gateway Project
COR 23 Neighborhood Lighting & Street Improvement Along Third and Fourth Streets COR 25 Ocean Boulevard Enhancement Project (completed)
COR 27 Roadway Drainage Improvements
199
DEPARTMENT: Public Services and
Engineering Program Or Division: Street Maintenance and Improvement

PROGRAM PURPOSE AND DESCRIPTION
This program plans and designs the major repair and maintenance construction work on the public street system consisting of 39.55 miles of local streets. This program is financed utilizing Highway User Tax funds, TransNet, Road Maintenance and Rehabilitation Act and other transportationrelated funding.

ACTION STRATEGIES

1. Maintain a general engineering plan and Pavement Condition Index (PCI) to guide the selection of streets to be repaired.

2. Consider alternative maintenance and repair methods prior to the development of plans and specifications in order to select the correct solution.

3. Manage general engineering projects from project identification, planning, and project design through construction.

4. Provide construction management and inspection to ensure the final product conforms to the plans and specifications.

5. Maintain accurate “as-built” drawings of the City’s street and roadway system.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Improvements: Areas to be addressed will be identified by staff and may include mill and overlays, new or replacement of: cross gutters, curb and gutter, pedestrian ramps and sidewalks.

2. GIS Mapping: Continue with efforts to digitize street condition assessment and other street operations and maintenance activity data.
200
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 210 TRANSNET
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -2,882 1,287 0 0
4710 INVESTMENT EARNINGS 494 0 0 0
470 USE OF MONEY & PROPERTY -2,387 1,287 0 0
5405 RTCIP IMPACT FEE 0 0 2,000 2,000 0.00%
510 CHARGES-CURRENT SERVICES 0 0 2,000 2,000 0.00%
5790 REGIONAL TRANSP REV 947,642 131,400 809,314 1,000,000 23.56% 570 INTERGOVERNMENTAL REVENUE 947,642 131,400 809,314 1,000,000 23.56% 210 TRANSNET 945,255 132,687 811,314 1,002,000 23.50%
201
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 210372 TRANSNET PROJECTS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9712 18003-OCEAN BLVD ST.IMPRV 847,640 31,400 0 0
9798 CAPITAL EXPENDITURES 0 100,000 700,000 1,000,000 42.86% 9000 PROPERTY 847,640 131,400 700,000 1,000,000 42.86%
210372 TRANSNET PROJECTS 847,640 131,400 700,000 1,000,000 42.86% 202
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 86,136 106,792 28,302
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 86,136 106,792 28,302
Revenues and Other Sources of Funds:

Revenues 20,657 1,510 24,079
Transfers-In - - -
Total Revenues and Other Sources of Funds 20,657 1,510 24,079 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - 80,000 -
Other Expenditures - - -
Capital Expenditures - - 20,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds - 80,000 20,000 Net Increase/(Decrease) to Fund Balance 20,657 (78,490) 4,079 Fund Balance as of June 30, 106,792 28,302 32,381
Schedule of RTCIP (211) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
203
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 211 RTCIP (TRANSNET)
Account Account Title FY
2021-22
Actual
FY
2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -2,645 930 0 0
4710 INVESTMENT EARNINGS 569 4,035 1,510 4,079 170.13%
470 USE OF MONEY & PROPERTY -2,076 4,965 1,510 4,079 170.13% 5405 RTCIP IMPACT FEE 12,919 15,692 0 20,000
510 CHARGES-CURRENT SERVICES 12,919 15,692 0 20,000
211 RTCIP (TRANSNET) 10,843 20,657 1,510 24,079 1,494.64% 204
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 211372 RTCIP
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8250 R&M-EQUIPMENT 0 0 80,000 0 -100.00%
8000 SERVICES & SUPPLIES 0 0 80,000 0 -100.00%
9798 CAPITAL EXPENDITURES 0 0 0 20,000
9000 PROPERTY 0 0 0 20,000
211372 RTCIP 0 0 80,000 20,000 -75.00%
205
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 5,539,248 5,792,065 585,096
Non-Spendable Fund Balance - - -
(5,303,909) - -
Available Beginning Fund Balance 5,539,248 488,156 585,096 Revenues and Other Sources of Funds:

Revenues 252,173 96,940 226,314
Transfers-In - - -
Total Revenues and Other Sources of Funds 252,173 96,940 226,314 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures (644) - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds (644) - -
Net Increase/(Decrease) to Fund Balance 252,817 96,940 226,314 Fund Balance as of June 30, 5,792,065 585,096 811,410
Schedule of Coronado Bridge Tolls (215) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
Encumbrances, Continuing Appropriations,
and CIP Carryforward
206
DEPARTMENT: Public Services and
Engineering Program Or Division: Coronado Bridge Tolls

PROGRAM PURPOSE AND DESCRIPTION
Approximately $8,000,000 of toll fund revenues were made available to the City of Coronado via a 2000 Settlement Agreement between the San Diego Association of Governments (SANDAG) and the City of Coronado. Eligible uses include the costs of all mitigation measures required under Section 21000 of the Public Resources Code et seq., to substantially lessen the effect of the environmental impacts within the San Diego-Coronado Bridge Transportation Corridor related to toll removal. Pursuant to Subdivision (d) of Section 30796.7 of the Streets and Highways Code, the transportation corridor is defined as the San Diego-Coronado Bridge and its approaches which extend from Route 5 in the City of San Diego to the North Island Naval Air Station via Route 282, and to the Naval Amphibious Base via State Route 75, in the City of Coronado. The actual implementation of mitigation measures is at the sole discretion of the City for purposes of appropriate and long-term traffic solutions. Toll funds must be programmed in the Regional Transportation Improvement Plan (RTIP).

ACTION STRATEGIES

1. Develop and prioritize Capital Improvement Plans eligible to utilize Coronado Bridge Toll funds.

2. Manage Coronado Bridge Toll funded capital improvement plans from project identification, planning, and project design through construction.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Coronado Gateway Project: This project will implement traffic control and traffic calming measures along with beautification in and around the Toll Plaza on State Route 75/282 corridor.

2. Third and Fourth Street Neighborhood Lighting and Streetscape Project: Develop theme and family of street furnishing for the Third and Fourth Street corridor; develop and construct a model block.

CAPITAL IMPROVEMENTS PROGRAM BUDGET SUMMARY
No new FY 2024-25 toll appropriations for capital improvement projects are anticipated. Refer to the 5 Year Capital Improvement Program (CIP) section of the budget for a full list of projects.

207
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 215 CORONADO BRIDGE TOLLS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -175,243 102,088 0 0
4710 INVESTMENT EARNINGS 41,534 150,085 96,940 226,314 133.46% 470 USE OF MONEY & PROPERTY -133,709 252,173 96,940 226,314 133.46% 5810 FEDERAL GRANTS 4,679 0 0 0
570 INTERGOVERNMENTAL REVENUE 4,679 0 0 0
215 CORONADO BRIDGE TOLLS -129,030 252,173 96,940 226,314 133.46% 208
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 215635 CBT INTERSECTION IMPRVM
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9886 12010-3RD,4TH&I DRAIN IMP 122,601 0 0 0
9000 PROPERTY 122,601 0 0 0
215635 CBT INTERSECTION IMPRVM 122,601 0 0 0
209
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 215636 CBT TRAFFIC STUDY
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9881 10011-CORONADO GATEWAY 0 -644 0 0
9000 PROPERTY 0 -644 0 0
215636 CBT TRAFFIC STUDY 0 -644 0 0
210
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 620,527 691,952 572,872
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 620,527 691,952 572,872 Revenues and Other Sources of Funds:

Revenues 395,700 210,880 226,203
Transfers-In - - -
Total Revenues and Other Sources of Funds 395,700 210,880 226,203 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies 324,275 329,960 329,960
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 324,275 329,960 329,960 Net Increase/(Decrease) to Fund Balance 71,425 (119,080) (103,757) Fund Balance as of June 30, 691,952 572,872 469,115
Schedule of Transportation Development Act (216) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
211
DEPARTMENT: Public Services and
Engineering Program Or Division: Transportation Development Act Fund

PROGRAM PURPOSE AND DESCRIPTION
The City receives grant funds from the State of California for the development and support of its public transportation needs.

ACTION STRATEGIES

1. Transportation Development Act (TDA), Article 3 funds are used by cities within San Diego County for the planning and construction of bicycle and pedestrian facilities.

2. Transportation Development Act, Article 4 funds are used for transit services operated directly by the county or municipality.

3. Transportation Development Act, Article 8 funds are used to provide general transportation services or services to groups with special transportation needs such as the commuter ferry.

4. Coordinate and administer contract and funding for local shuttle, commuter ferry service, and regional transit services.

5. Pursue and secure funding for transportation, trip reduction, congestion mitigation, environmental enhancement, and air quality programs and projects.

6. Promote alternate modes of transportation including mass transit, ferry, car and van pooling, bicycling and walking.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Administer annual contract to maintain all bus shelters in Coronado.

2. Administer annual contract with the Flagship Cruises and Events to provide fare-free commuter ferry service during peak commute periods on weekdays between San Diego and Coronado.

3. Pending Council authorization, continue the Free Summer Shuttle Service from May to September.

4. Pursue transportation and enhancement funding when available.

CAPITAL IMPROVEMENTS PROGRAM BUDGET SUMMARY
Coronado does not typically utilize TDA funds for capital projects. 212
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 216 TRANSPORTATION DEV ACT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -19,669 10,709 0 0
4710 INVESTMENT EARNINGS 4,699 17,586 10,880 26,203 140.84% 470 USE OF MONEY & PROPERTY -14,970 28,295 10,880 26,203 140.84% 5792 ART.4 NON MOTORIZED FAC 0 30,423 0 0
570 INTERGOVERNMENTAL REVENUE 0 30,423 0 0
6346 REIMB.TDA ART.8 242,595 336,982 200,000 200,000 0.00% 630 REIMBURSEMENTS 242,595 336,982 200,000 200,000 0.00% 216 TRANSPORTATION DEV ACT 227,625 395,700 210,880 226,203 7.27% 213
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 216641 ART.4 NON-MOTORIZED FAC
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8060 PERSONNEL SRVCS-TECHNICAL 23,547 30,423 24,960 24,960 0.00% 8000 SERVICES & SUPPLIES 23,547 30,423 24,960 24,960 0.00% 216641 ART.4 NON-MOTORIZED FAC 23,547 30,423 24,960 24,960 0.00% 214
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 216640 ART.8 TDA COMM.FERRY SR
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8030 CONTRACT SERVICES 206,075 293,852 305,000 305,000 0.00% 8000 SERVICES & SUPPLIES 206,075 293,852 305,000 305,000 0.00% 216640 ART.8 TDA COMM.FERRY SR 206,075 293,852 305,000 305,000 0.00% 215
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 6,111,803 7,305,794 8,119,695 Non-Spendable Fund Balance - -
Available Beginning Fund Balance 6,111,803 7,305,794 8,119,695 Revenues and Other Sources of Funds:

Revenues 1,999,820 1,669,020 1,989,842
Transfers-In - - -
Total Revenues and Other Sources of Funds 1,999,820 1,669,020 1,989,842 Expenditures and Other Uses of Funds:

Salaries & Benefits 155,378 161,619 178,340
Services & Supplies 650,452 693,500 700,663
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 805,830 855,119 879,003 Net Increase/(Decrease) to Fund Balance 1,193,990 813,901 1,110,839 Fund Balance as of June 30, 7,305,794 8,119,695 9,230,534 Schedule of Coronado Tidelands (220) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
216
DEPARTMENT: City Manager Function: Coronado Tidelands Fund

PROGRAM PURPOSE AND DESCRIPTION
The City operates the Glorietta Bay Marina (GBM) docks, a portion of which is leased from the Port of San Diego. The City employs the services of a professional management company to manage the marina, including boat rentals and berthing. In addition, the City owns a restaurant and office space, both of which are adjacent to GBM and are leased to an operator.

Fund revenues are provided on a monthly basis, comprising percentage rents paid by operators of the restaurant and boat rental dock; monthly fees paid by slip occupants of the marina; and monthly rents paid by tenants of the marina support building.
217
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 220 CORONADO TIDELANDS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -189,733 99,661 0 0
4710 INVESTMENT EARNINGS 42,914 186,775 119,020 314,842 164.53% 4810 CONCESSION PMTRESTAURANT 350,670 311,798 350,000 375,000 7.14% 4815 CONCESSN PMT-SLIP RENTALS 1,264,741 1,401,585 1,200,000 1,300,000 8.33% 470 USE OF MONEY & PROPERTY 1,468,593 1,999,820 1,669,020 1,989,842 19.22% 220 CORONADO TIDELANDS 1,468,593 1,999,820 1,669,020 1,989,842 19.22% 218
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 220590 COR. TIDELANDS ADMIN
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 74,811 102,818 108,695 118,667 9.17% 7115 CAFETERIA PLAN BENEFIT 6,870 11,498 12,730 14,164 11.26% 7119 PERS STABILIZATION ADJ. 991 1,488 1,512 1,578 4.37% 7120 RETIREMENT PLAN -MISC. 5,141 11,033 13,918 15,672 12.60% 7122 RETIREMENT PLAN-MISC.UAL 9,832 16,735 16,448 19,482 18.45% 7125 SOCIAL SECURITY CHARGES 3,849 6,522 4,985 5,245 5.22% 7130 MEDICARE CHARGES 1,098 1,525 1,576 1,721 9.17%
7135 WORKERS COMP.INS.CHARGES 1,119 1,660 1,755 1,812 3.25% 7140 AUTO ALLOWANCE 646 2,100 0 0
7000 PERSONNEL SERVICES 104,357 155,378 161,619 178,340 10.35% 220590 COR. TIDELANDS ADMIN 104,357 155,378 161,619 178,340 10.35% 219
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 220591 COR. TIDELANDS MARINA
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8005 ACCTG & AUDITING SRVCS 0 0 2,800 2,800 0.00%
8030 CONTRACT SERVICES 312,062 443,969 325,000 357,500 10.00% 8235 UTILITIES-ELECTRICITY 68,583 56,419 94,400 104,563 10.77% 8245 LEASE-LAND & WATER 171,576 141,430 198,000 198,000 0.00% 8252 R&M-BLDGS & STRUCTURES 29,999 0 15,000 15,000 0.00% 8390 MISC.SERVICES 8,547 2,199 5,000 5,000 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 0 0 500 0 -100.00%
8000 SERVICES & SUPPLIES 590,767 644,017 640,700 682,863 6.58% 220591 COR. TIDELANDS MARINA 590,767 644,017 640,700 682,863 6.58% 220
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 220592 COR. TIDELANDS RESTRNT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8005 ACCTG & AUDITING SRVCS 0 0 2,800 2,800 0.00%
8252 R&M-BLDGS & STRUCTURES 24,214 6,435 50,000 15,000 -70.00% 8000 SERVICES & SUPPLIES 24,214 6,435 52,800 17,800 -66.29% 220592 COR. TIDELANDS RESTRNT 24,214 6,435 52,800 17,800 -66.29% 221
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 145,418 145,158 120,038
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 145,418 145,158 120,038 Revenues and Other Sources of Funds:

Revenues 22,515 4,880 20,614
Transfers-In - - -
Total Revenues and Other Sources of Funds 22,515 4,880 20,614 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies 22,775 30,000 30,000
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 22,775 30,000 30,000 Net Increase/(Decrease) to Fund Balance (261) (25,120) (9,386) Fund Balance as of June 30, 145,158 120,038 110,652
Schedule of Equitable Sharing DEA (230) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
222
DEPARTMENT: Police Services Program Or Division: DEA Asset Forfeiture

PROGRAM PURPOSE AND DESCRIPTION
The City receives Drug Enforcement Administration Asset Forfeiture Funds, which must be used for projects that assist front-line law enforcement. Funding comes from an equitable sharing agreement with the Department of Justice. Funding supplements training, maintenance agreements on equipment previously purchased in this program, as well as new projects not covered by the General Fund.
223
DEPARTMENT: Police Services Program Or Division: Supplemental Law Enforcement Funds

PROGRAM PURPOSE AND DESCRIPTION
The City receives grant funding from the State of California through Supplemental Law Enforcement Services Account. The Citizens Option for Public Safety (COPS) program provides funding for front-line law enforcement.

224
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 230 EQUITABLE SHARING-DEA
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -4,954 2,666 0 0
4710 INVESTMENT EARNINGS 1,060 4,297 2,380 5,614 135.88% 470 USE OF MONEY & PROPERTY -3,894 6,963 2,380 5,614 135.88% 5765 EQUITABLE SHARING REVENUE 5,766 15,551 2,500 15,000 500.00% 570 INTERGOVERNMENTAL REVENUE 5,766 15,551 2,500 15,000 500.00% 230 EQUITABLE SHARING-DEA 1,873 22,514 4,880 20,614 322.42% 225
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 230221 DEA EXPENDITURES
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8065 PROFESSIONAL SERVICES 0 0 2,000 2,000 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 9,491 19,775 25,000 25,000 0.00% 8560 MISC.SUPPLIES 2,000 3,000 3,000 3,000 0.00%
8000 SERVICES & SUPPLIES 11,491 22,775 30,000 30,000 0.00% 230221 DEA EXPENDITURES 11,491 22,775 30,000 30,000 0.00% 226
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 14,035 14,515 745
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 14,035 14,515 745
Revenues and Other Sources of Funds:

Revenues 480 250 -
Transfers-In - - -
Total Revenues and Other Sources of Funds 480 250 -
Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies 14,020 - 745
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 14,020 - 745 Net Increase/(Decrease) to Fund Balance 480 (13,770) (745) Fund Balance as of June 30, 14,515 745 0
Schedule of Treasury Forfeiture (234) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
227
DEPARTMENT: Police Services Program Or Division: Treasury Forfeiture

PROGRAM PURPOSE AND DESCRIPTION
The City receives Asset Forfeiture Funds which must be used for projects that assist front-line law enforcement. Funding comes through the Federal Department of Treasury. Funding supplements training, maintenance agreements on equipment previously purchased in this program, as well as new projects not covered by the General Fund.
228
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 234 TREASURY FORFEITURE
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -475 411 0 0
4710 INVESTMENT EARNINGS 103 69 250 0 -100.00%
470 USE OF MONEY & PROPERTY -372 480 250 0 -100.00%
234 TREASURY FORFEITURE -372 480 250 0 -100.00%
229
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 234225 TREASURY FORFEITURE
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8560 MISC.SUPPLIES 0 0 14,020 745 -94.69%
8000 SERVICES & SUPPLIES 0 0 14,020 745 -94.69%
234225 TREASURY FORFEITURE 0 0 14,020 745 -94.69%
230
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 20,102 12,834 (1,751)
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 20,102 12,834 (1,751)
Revenues and Other Sources of Funds:

Revenues 33,108 109,656 -
Transfers-In - - -
Total Revenues and Other Sources of Funds 33,108 109,656 - Expenditures and Other Uses of Funds:

Salaries & Benefits 28,054 21,888 -
Services & Supplies 5,635 77,604 -
Other Expenditures 6,686 24,749 -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 40,376 124,241 - Net Increase/(Decrease) to Fund Balance (7,268) (14,585) - Fund Balance as of June 30, 12,834 (1,751) (1,751)
Schedule of Federal Grants (240) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
231
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 240 FEDERAL GRANTS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4710 INVESTMENT EARNINGS 81 0 0 0
470 USE OF MONEY & PROPERTY 81 0 0 0
5810 FEDERAL GRANTS 2,180 -2,180 0 0 -100.00%
5827 UASI GRANTS (POL/FIRE) -3,239 -6,261 0 0
5828 SHGP GRANTS (FND 240) 0 0 44,656 0 -100.00%
5829 RIDE TO LIVE GRANT 17,300 41,549 65,000 0 -100.00% 570 INTERGOVERNMENTAL REVENUE 16,241 33,108 109,656 0 -100.00% 240 FEDERAL GRANTS 16,322 33,108 109,656 0 -100.00%
232
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 240236 UASI GRANT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8415 TRAINING,MTGS,MEMBERSHIPS 0 0 13,870 0 -100.00%
8000 SERVICES & SUPPLIES 0 0 13,870 0 -100.00%
240236 UASI GRANT 0 0 13,870 0 -100.00%
233
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 240237 HOMELAND SEC. GRANT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7012 OVERTIME SALARIES 2,165 0 0 0
7000 PERSONNEL SERVICES 2,165 0 0 0
8560 MISC.SUPPLIES 0 0 22,328 0 -100.00%
8000 SERVICES & SUPPLIES 0 0 22,328 0 -100.00%
9045 OTHER FIXED ASSETS 0 6,686 24,749 0 -100.00%
9000 PROPERTY 0 6,686 24,749 0 -100.00%
240237 HOMELAND SEC. GRANT 2,165 6,686 47,077 0 -100.00% 234
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 240238 RIDE TO LIVE GRANT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7012 OVERTIME SALARIES 25,281 27,689 20,970 0 -100.00%
7130 MEDICARE CHARGES 215 365 918 0 -100.00%
7000 PERSONNEL SERVICES 25,495 28,054 21,888 0 -100.00% 8030 CONTRACT SERVICES 0 0 14,997 0 -100.00%
8415 TRAINING,MTGS,MEMBERSHIPS 0 0 3,710 0 -100.00%
8560 MISC.SUPPLIES 1,368 5,635 22,699 0 -100.00%
8000 SERVICES & SUPPLIES 1,368 5,635 41,406 0 -100.00%
240238 RIDE TO LIVE GRANT 26,863 33,689 63,294 0 -100.00% 235
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 531 31,298 446
Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations, and
CIP Carryforward (30,852)
Available Beginning Fund Balance 531 446 446
Revenues and Other Sources of Funds:

Revenues 33,871 5,000 -
Transfers-In - - -
Total Revenues and Other Sources of Funds 33,871 5,000 - Expenditures and Other Uses of Funds:

Salaries & Benefits 3,104 5,000 -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 3,104 5,000 - Net Increase/(Decrease) to Fund Balance 30,767 - -
Fund Balance as of June 30, 31,298 446 446
Schedule of State Grants (245) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
236
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 245 STATE GRANTS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
5805 STATE GRANTS 2,835 33,871 5,000 0 -100.00%
570 INTERGOVERNMENTAL REVENUE 2,835 33,871 5,000 0 -100.00% 245 STATE GRANTS 2,835 33,871 5,000 0 -100.00%
237
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 245235 STATE GRANT-PUBLIC SAFE
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7012 OVERTIME SALARIES 4,666 2,942 5,000 0 -100.00%
7121 RETIREMENT PLAN -SAFETY 0 125 0 0
7130 MEDICARE CHARGES 61 37 0 0
7000 PERSONNEL SERVICES 4,727 3,104 5,000 0 -100.00%
245235 STATE GRANT-PUBLIC SAFE 4,727 3,104 5,000 0 -100.00% 238
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 920,850 956,412 930,812
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 920,850 956,412 930,812 Revenues and Other Sources of Funds:

Revenues 109,859 84,900 104,299
Transfers-In - - -
Total Revenues and Other Sources of Funds 109,859 84,900 104,299 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies 74,297 110,500 110,500
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 74,297 110,500 110,500 Net Increase/(Decrease) to Fund Balance 35,562 (25,600) (6,201) Fund Balance as of June 30, 956,412 930,812 924,611
Combined Library Citizens Gifts and Audio Visual Funds (250 - 252) Funds Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
239

DEPARTMENT: Library Services Program or Division: Library Special Funds

PROGRAM PURPOSE AND DESCRIPTION
The Coronado Public Library maintains several special revenues.

Fund 250 –Citizen’s Gift to the Library
This fund is for miscellaneous private gifts to supplement the services of the Coronado Public Library. It includes the Calvin Manning and Ross bequests.

Fund 251 –Audio-visual Account
This fund is for proceeds of Library DVD fees and supports the acquisition of audio-visual materials and resources.

Fund 252 –Library Trustee Account
This fund includes private gifts, memorial gifts, and a donation from the Friends of the Library. 240
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 250 CITIZENS GIFTS TO LIBRARY
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -25,378 14,451 0 0
4710 INVESTMENT EARNINGS 6,022 22,095 14,480 33,330 130.18% 470 USE OF MONEY & PROPERTY -19,356 36,546 14,480 33,330 130.18% 5910 CITIZENS DONATION 2,167 8,816 10,000 10,000 0.00%
590 OTHER REVENUE 2,167 8,816 10,000 10,000 0.00%
250 CITIZENS GIFTS TO LIBRARY -17,189 45,362 24,480 43,330 77.00% 241
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 251 LIBRARY AUDIO VISUAL
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -744 702 0 0
4710 INVESTMENT EARNINGS 181 118 420 969 130.71%
470 USE OF MONEY & PROPERTY -563 821 420 969 130.71%
251 LIBRARY AUDIO VISUAL -563 821 420 969 130.71%
242
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 250556 CITIZEN GIFT EXP (LIB)
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8505 LIBRARY BOOKS 797 9,522 15,000 15,000 0.00%
8570 SPECIAL EVENTS 2,500 2,550 5,000 5,000 0.00%
8000 SERVICES & SUPPLIES 3,297 12,072 20,000 20,000 0.00% 250556 CITIZEN GIFT EXP (LIB) 3,297 12,072 20,000 20,000 0.00% 243
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 251553 LIBRARY AUDIO VISUAL
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8505 LIBRARY BOOKS 1,130 0 10,000 10,000 0.00%
8560 MISC.SUPPLIES 0 0 500 500 0.00%
8000 SERVICES & SUPPLIES 1,130 0 10,500 10,500 0.00%
251553 LIBRARY AUDIO VISUAL 1,130 0 10,500 10,500 0.00% 244
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 252552 LIBRARY
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8410 SPECIAL PAYMENTS 47,756 62,225 80,000 80,000 0.00% 8000 SERVICES & SUPPLIES 47,756 62,225 80,000 80,000 0.00% 252552 LIBRARY 47,756 62,225 80,000 80,000 0.00%
245
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 20,966 25,430 25,430
Non-Spendable Fund Balance - - -
Grant Reimbursable Amount 164,292
Encumbrances, Continuing Appropriations, and
CIP Carryforward (164,292)
Available Beginning Fund Balance 20,966 25,430 25,430
Revenues and Other Sources of Funds:

Revenues 39,398 87,651 -
Transfers-In - - -
Total Revenues and Other Sources of Funds 39,398 87,651 - Expenditures and Other Uses of Funds:

Salaries & Benefits 30,135 - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures 4,800 87,651 -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 34,935 87,651 - Net Increase/(Decrease) to Fund Balance 4,464 - -
Fund Balance as of June 30, 25,430 25,430 25,430
Schedule of Community Development Block Grant (260) Fund Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
246
DEPARTMENT: Public Services &
Engineering Program Or Division: Community Development Block Grant

PROGRAM PURPOSE AND DESCRIPTION
The Department of Housing and Urban Development (HUD) provides Community Development Block Grant Funds (CDBG). Coronado participates via the San Diego County entitlement allocation.

Coronado can use these funds for projects related to the removal of architectural barriers.

ACTION STRATEGIES

1. Remove architectural barriers throughout the City.

2. Provide rehabilitation of affordable housing or other facilities that primarily benefit seniors and/or individuals with disabilities.

3. Maximize use of available resources to benefit low-to-moderate income residents.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Plan, design and construct ADA upgrades at City facilities.

2. Reinitiate John D. Spreckels Emergency Generator Project.

CAPITAL IMPROVEMENTS PROGRAM BUDGET SUMMARY
The Capital Improvement Program (CIP) identifies the physical improvement or replacement of Cityowned infrastructure and facilities. Refer to the 5 Year CIP for a list of CDBG funded projects. 247
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 260 COMMUNITY DEV BLOCK GRANT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -421 398 0 0
4710 INVESTMENT EARNINGS 100 67 150 0 -100.00%
470 USE OF MONEY & PROPERTY -321 465 150 0 -100.00%
5800 CDBG-SD CNT PROGRESS PMT 47,640 38,933 0 0
570 INTERGOVERNMENTAL REVENUE 47,640 38,933 0 0
5920 MISC REV 0 0 87,501 0 -100.00%
590 OTHER REVENUE 0 0 87,501 0 -100.00%
260 COMMUNITY DEV BLOCK GRANT 47,319 39,398 87,651 0 -100.00% 248
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 260420 CDBG EXPS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 40,270 30,135 0 0
7000 PERSONNEL SERVICES 40,270 30,135 0 0
9700 CAPITAL EXPENDITURES 0 0 87,651 0 -100.00%
9799 JDSC EMRGNCY GENRTR 0 4,800 0 0
9000 PROPERTY 0 4,800 87,651 0 -100.00%
260420 CDBG EXPS 40,270 34,935 87,651 0 -100.00%
249
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 1,392,314 1,502,140 1,579,450 Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 1,392,314 1,502,140 1,579,450 Revenues and Other Sources of Funds:

Revenues 109,826 77,310 115,257
Transfers-In - - -
Total Revenues and Other Sources of Funds 109,826 77,310 115,257 Expenditures and Other Uses of Funds:

Affordable Housing InLieu Fee

PROGRAM PURPOSE AND DESCRIPTION
As a condition of approval of any subdivision map for residential dwellings comprising two or more lots or two or more dwelling units, the Coronado Municipal Code requires the subdivider to reserve 20 percent of the units within the development for rent or for sale to persons qualifying within low income categories, or shall pay a fee in lieu thereof for every unit within the project, at the option of the subdivider, for the purpose of providing affordable housing assistance. The revenue in this fund reflects in lieu fee payments made to the City. 251
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 265 AFFORDABLE HOUSING
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -60,768 41,715 0 0
4710 INVESTMENT EARNINGS 14,206 40,111 27,310 65,257 138.95% 470 USE OF MONEY & PROPERTY -46,562 81,826 27,310 65,257 138.95% 5710 AFFORD HSING IN LIEU FEE 98,000 28,000 50,000 50,000 0.00% 570 INTERGOVERNMENTAL REVENUE 98,000 28,000 50,000 50,000 0.00% 265 AFFORDABLE HOUSING 51,438 109,826 77,310 115,257 49.08% 252
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 265430
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9700 CAPITAL EXPENDITURES 576,069 0 0 0
9000 PROPERTY 576,069 0 0 0
265430 576,069 0 0 0
253
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 921,647 817,772 60,172
Non-Spendable Fund Balance - (800,000) -
(5,000)
Available Beginning Fund Balance 921,647 12,772 60,172
Revenues and Other Sources of Funds:

Revenues 86,394 68,000 70,783
Transfers-In - - -
Total Revenues and Other Sources of Funds 86,394 68,000 70,783 Expenditures and Other Uses of Funds:

Salaries & Benefits - -
Services & Supplies 190,269 20,600 20,600
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 190,269 20,600 20,600 Net Increase/(Decrease) to Fund Balance (103,875) 47,400 50,183 Fund Balance as of June 30, 817,772 60,172 110,355
Schedule of Affordable Housing Management (266) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
Encumbrances, Continuing Appropriations,
and CIP Carryforward
254
DEPARTMENT: Successor Agency Program or
Division:

Affordable
Housing

PROGRAM PURPOSE AND DESCRIPTION
This fund represents monies from the former Community Development Agency housing set-aside fund. Funds in this account primarily consist of repayments from loans previously provided to affordable housing projects. These funds are used to administer the City’s affordable housing activities, to manage and maintain of the City’s affordable housing portfolio, and to help finance new affordable housing programs or property acquisition.

ACTION STRATEGIES

1. Monitor compliance with existing affordable housing agreements.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Use available resources to repair and maintain affordable housing properties. 255
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 266 AFFORDABLE HOUSING MGMT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4702 INTEREST ON OTHER LOANS 2,439 18,370 0 0
4707 UNREALIZED GAIN/LOSS INV -3,408 0 0 0
4710 INVESTMENT EARNINGS 10,144 23 0 2,783
4800 FIELD ALLOCATION 0 48,000 48,000 48,000 0.00%
4805 GROUND LEASE 20,001 20,001 20,000 20,000 0.00%
470 USE OF MONEY & PROPERTY 29,176 86,394 68,000 70,783 4.09% 5920 MISC REV 500 0 0 0
590 OTHER REVENUE 500 0 0 0
266 AFFORDABLE HOUSING MGMT 29,676 86,394 68,000 70,783 4.09% 256
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 266490 AFF HSING MGT-ADMIN
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 0 113 0 0
7115 CAFETERIA PLAN BENEFIT 0 22 0 0
7120 RETIREMENT PLAN -MISC. 0 12 0 0
7125 SOCIAL SECURITY CHARGES 0 7 0 0
7130 MEDICARE CHARGES 0 2 0 0
7140 AUTO ALLOWANCE 0 2 0 0
7000 PERSONNEL SERVICES 0 157 0 0
8030 CONTRACT SERVICES 91,248 179,665 10,000 10,000 0.00% 8065 PROFESSIONAL SERVICES 1,650 8,648 10,600 10,600 0.00% 8000 SERVICES & SUPPLIES 92,898 188,313 20,600 20,600 0.00% 9700 CAPITAL EXPENDITURES 1,981,395 0 0 0
9000 PROPERTY 1,981,395 0 0 0
266490 AFF HSING MGT-ADMIN 2,074,293 188,471 20,600 20,600 0.00% 257
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 266493 AFF HSING 406-430 ORANG
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8065 PROFESSIONAL SERVICES 4,434 1,956 0 0
8000 SERVICES & SUPPLIES 4,434 1,956 0 0
266493 AFF HSING 406-430 ORANG 4,434 1,956 0 0
258
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, - 72,000 72,000
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 72,000 - 72,000
Revenues and Other Sources of Funds:

Revenues 72,000
Transfers-In - - -
Total Revenues and Other Sources of Funds 72,000 - -
Expenditures and Other Uses of Funds:

Salaries & Benefits - -
Services & Supplies
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds - - -
Net Increase/(Decrease) to Fund Balance 72,000 - -
Fund Balance as of June 30, 72,000 72,000 72,000
Schedule of Low Cost Visitor Accomodation (272) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
259
DEPARTMENT: Community Development Program or
Division:

Low-Cost
Visitor
Accommodation

PROGRAM PURPOSE AND DESCRIPTION
The City’s adopted Local Coastal Program encourages the City to provide new low-cost visitor accommodations. As a condition of approval for any project creating new hotel rooms, City Council Policy requires the applicant to set aside 10 percent of the new hotel rooms as low-cost visitor accommodations, or pay a fee in lieu of each low cost visitor accommodation, at the option of the applicant, for the purposes of providing low-cost visitor accommodations. Any in-lieu funds collected are to be used to further low-cost visitor accommodations in Coronado.

ACTION STRATEGIES

1. Require projects that create new hotel rooms to comply with the City Council Policy related to low-cost visitor accommodations.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Monitor development activity and look for opportunities to provide additional low-cost visitor accommodations in Coronado
260
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 272 LOW COST VISITOR ACCOMODAT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
5712 LC IN LIEU FEE 0 72,000 0 0
570 INTERGOVERNMENTAL REVENUE 0 72,000 0 0
272 LOW COST VISITOR ACCOMODAT 0 72,000 0 0
261
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 9,228,335 9,644,748 9,806,268 Non-Spendable Fund Balance - -
Available Beginning Fund Balance 9,228,335 9,644,748 9,806,268 Revenues and Other Sources of Funds:

Revenues 416,413 161,520 376,850
Transfers-In - - -
Total Revenues and Other Sources of Funds 416,413 161,520 376,850 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds - - -
Net Increase/(Decrease) to Fund Balance 416,413 161,520 376,850 Fund Balance as of June 30, 9,644,748 9,806,268 10,183,118 Schedule of Relinquishment Highway Maintenance (275) Fund Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
262

DEPARTMENT: Public Services and
Engineering Program Or Division:

Relinquishment
Highway Maintenance
Fund 275

PROGRAM PURPOSE AND DESCRIPTION
The Relinquishment Highway Maintenance Fund was established in anticipation of State of California Department of Transportation (Caltrans) relinquishment of State Routes (SR) 75 and 282. In FY 2017-18, an independent relinquishment study was conducted to evaluate the feasibility of taking control of the two State highways. Caltrans formulated an estimated cost to bring the Coronado State Routes to a state of “good condition.” The City developed an economic impact report and a comprehensive evaluation of existing conditions report to determine the City’s fiscal ownership position for the two State Routes. The Caltrans relinquishment proposal provides for a one time, lump sum, allocation of funds to the City, which accompanies the transfer of the property, all responsibilities for operations and maintenance, and liability. The negotiated amount of this lump sum payment will be deposited in the Relinquishment Highway Maintenance Fund and use for maintenance and repairs of the former State Routes.

ACTION STRATEGIES

1. Negotiate relinquishment agreement to transfer the responsibility of SR 75 and SR 282 from Caltrans to the City of Coronado.

2. Develop and implement a comprehensive maintenance plan for maintining the routes.

IMPORTANT ACTIVITIES FOR FY 2024-25

1. Continue the dialogue with key stakeholders towards an agreement with the State for relinquishment of the SR 75 and Hwy 282.

2. Utilize existing data to develop a maintenance and repair plan.

3. Evaluate all transportation funds to maximize impact and use of available resources. 263
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 275 RELINQUISHMENT HWY MAINT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -285,644 165,114 0 0
4710 INVESTMENT EARNINGS 67,697 251,299 161,520 376,850 133.31% 470 USE OF MONEY & PROPERTY -217,947 416,413 161,520 376,850 133.31% 275 RELINQUISHMENT HWY MAINT -217,947 416,413 161,520 376,850 133.31% 264
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 6,439 6,660 3,140
Non-Spendable Fund Balance - (3,630) -
Available Beginning Fund Balance 6,439 3,030 3,140
Revenues and Other Sources of Funds:

Revenues 220 110 260
Transfers-In - - -
Total Revenues and Other Sources of Funds 220 110 260
Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds - - -
Net Increase/(Decrease) to Fund Balance 220 110 260
Fund Balance as of June 30, 6,660 3,140 3,400
Schedule of A.B. Frye Trust (721&722) Funds
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
265
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 721 A.B. FRY TRUST-PRINCIPAL
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -110 104 0 0
4710 INVESTMENT EARNINGS 26 17 60 143 138.33%
470 USE OF MONEY & PROPERTY -84 121 60 143 138.33%
721 A.B. FRY TRUST-PRINCIPAL -84 121 60 143 138.33%
266
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 722 A.B. FRY TRUST-INTEREST
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -90 85 0 0
4710 INVESTMENT EARNINGS 21 14 50 117 134.00%
470 USE OF MONEY & PROPERTY -68 99 50 117 134.00%
722 A.B. FRY TRUST-INTEREST -68 99 50 117 134.00%
267
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 49,728 51,430 27,029
Non-Spendable Fund Balance (15,271) - -
Available Beginning Fund Balance 49,728 36,159 27,029
Revenues and Other Sources of Funds:

Revenues 1,702 870 2,009
Transfers-In - - -
Total Revenues and Other Sources of Funds 1,702 870 2,009 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - 10,000 10,000
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds - 10,000 10,000 Net Increase/(Decrease) to Fund Balance 1,702 (9,130) (7,991) Fund Balance as of June 30, 51,430 27,029 19,038
Combined Schedule of Harlow Memorial Rose Garden (723), Reynolds Endowment (724), Pauline Friedman Trust (726), and Ted and Marjorie Stearns Endowment Funds
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
268
DEPARTMENT: Library Services Program Or Division: Library Trust Funds

PROGRAM PURPOSE AND DESCRIPTION
The Coronado Public Library maintains several trust funds.

Fund 722 –Library A.B. Fry Interest Account
This fund contains the interest from the A. B. Fry Gift Fund.

Fund 723 Harlow Memorial Rose Garden Fund
These funds are dedicated for use in maintaining the rose garden at the Coronado Public Library.

The Fund was established in 1975 by a bequest from Ruth Harlow in memory of her sister Eleanor Harlow, a former Library Trustee.

Fund 724 – Reynolds Endowment Account
This fund is used to support children’s services at the Library Fund 726 – Pauline Friedman Account
This fund contains the bequest from Pauline Friedman to be used for the acquisition of new books and other items for the Library’s collection.

Fund 729 – Ted and Marjorie Stearns Endowment Account
This fund contains the donation from the Ted and Marjorie Stearns charitable remainder trust to support Library services. The principal of the $15,270.59 endowment for Coronado Public Library is to be kept intact and the annual net income from the endowment investment income is to be limited to the Children’s section in the Library.
269
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 723 HARLOW MEMORIAL ROSE GRDN
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -20 19 0 0
4710 INVESTMENT EARNINGS 5 3 10 26 160.00%
470 USE OF MONEY & PROPERTY -15 22 10 26 160.00%
723 HARLOW MEMORIAL ROSE GRDN -15 22 10 26 160.00%
270
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 724 REYNOLDS ENDOWMENT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -872 825 0 0
4710 INVESTMENT EARNINGS 207 139 490 1,139 132.45%
470 USE OF MONEY & PROPERTY -666 964 490 1,139 132.45%
724 REYNOLDS ENDOWMENT -666 964 490 1,139 132.45%
271
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 726 PAULINE FRIEDMAN BEQUEST
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -178 168 0 0
4710 INVESTMENT EARNINGS 42 28 100 232 132.00%
470 USE OF MONEY & PROPERTY -136 197 100 232 132.00%
726 PAULINE FRIEDMAN BEQUEST -136 197 100 232 132.00%
272
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 729 T. & M. STEARNS ENDOWMENT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -469 444 0 0
4710 INVESTMENT EARNINGS 111 75 270 612 126.67%
470 USE OF MONEY & PROPERTY -358 518 270 612 126.67%
729 T. & M. STEARNS ENDOWMENT -358 518 270 612 126.67%
273
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 724563
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9040 OFFICE & COMPUTER EQUIP. 0 0 10,000 10,000 0.00%
9000 PROPERTY 0 0 10,000 10,000 0.00%
724563 0 0 10,000 10,000 0.00%
Summary 88,526,139 93,883,298 139,619,938 116,776,907 -16.36% 274
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 730 OPEB TRUST FUND
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -483,371 216,931 0 0
470 USE OF MONEY & PROPERTY -483,371 216,931 0 0
730 OPEB TRUST FUND -483,371 216,931 0 0
Summary 98,684,200 120,611,409 116,099,703 113,124,988 -2.56% 275

CITY OF CORONADO

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276
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 6,186,699 7,365,672 2,323,768 Non-Spendable Fund Balance -
Encumbrances, Continuing Appropriations,
and CIP Carryforward (5,041,904) - -
Available Beginning Fund Balance 6,186,699 2,323,768 2,323,768 Revenues and Other Sources of Funds:

Revenues - - -
Transfers-In 1,913,166 716,440 850,000
Total Revenues and Other Sources of Funds 1,913,166 716,440 850,000 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - -
Capital Expenditures 734,193 716,440 850,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 734,193 716,440 850,000 Net Increase/(Decrease) to Fund Balance 1,178,973 - -
Fund Balance as of June 30, 7,365,672 2,323,768 2,323,768 Schedule of General Capital Projects (400) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
277
DEPARTMENT: Public Services
and Engineering Program or Division: Capital Improvement Program

PROGRAM PURPOSE AND DESCRIPTION
The Capital Improvement Program (CIP) identifies the physical improvement or replacement of City-owned infrastructure and facilities. Capital Fund 400 is paid through general fund revenues.

Based upon the general fund balance, projected revenues and capital project needs, City Council, in collaboration with City Leadership, designate resources for the capital fund for projects not funded through special revenue or enterprise funds on an annual basis.

ACTION STRATEGIES

1. Continue to be strategic with use of special revenues and provide Capital Improvement Program (CIP) recommendations for Fund 400 projects.

2. Prioritize infrastructure and safety related projects.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Continue with design and construction of projects in accordance with Council’s direction on project sequencing.

2. At a minimum, fourteen CIP projects included in the current CIP are funded at least in part with Fund 400 resources.

Capital Improvement Projects
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Personnel - - - 0.00%
Services and Supplies - - - 0.00%
Property - - - 0.00%
Capital Improvement Projects 734,193 716,440 850,000 18.64% Total Capital Improvement Projects 734,193 716,440 850,000 18.64% Expenditures by Category Variance
278
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 400 GENERAL CAPITAL PROJECTS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
6910 TRANSFERS IN 655,000 1,913,166 716,440 850,000 18.64% 690 OTHER FINANCING SOURCES 655,000 1,913,166 716,440 850,000 18.64% 400 GENERAL CAPITAL PROJECTS 655,000 1,913,166 716,440 850,000 18.64% 279
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 400710 CAP IMP PROJECTS-CITY
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
9711 18002-CITYWDE UNDRGRNDING 3,620 2,318 0 0
9712 18003-OCEAN BLVD ST.IMPRV 18,030 171,371 0 0
9714 18005-NORTH LIBRARY GRNDS 5,580 0 0 0
9715 18006-INTRSCTN @5-POINTS 4,710 0 0 0
9716 18007-CAYS PRK REHAB.PLAN 14,705 57,332 0 0
9717 18008-POMONA UNDRGRN UTIL 526 0 0 0
9732 19005-WINN ROOM (DESIGN) 21,060 4,050 0 0
9737 18014-BOAT RAMP STRM VALV 16,630 0 0 0
9749 20010-CH HVAC WTR LINE 450 0 0 0
9752 20013-SHORES MEDIAN 32,584 3,833 0 0
9754 20014-SLVR STRND UNDRGRND 1,234 22,171 0 0
9763 18015-ADELLA/YNEZ UNDERGR 23,900 58,770 0 0
9768 17002-BULB OUTS ON SR75 3,709 0 0 0
9775 17009-PUBLIC ART FY16-17 0 13,970 0 0
9778 17012-RECYCLE H20 GOLF FC 130,774 6,318 150,000 0 -100.00% 9793 16009-ENTRPRS RSRC PLNG S 203,132 115,020 0 0
9795 16008-CAD/RECRDS MGMT SYS 31,869 0 0 0
9798 CAPITAL EXPENDITURES 0 0 566,440 850,000 50.06%
9802 20015-1ST ST UTLTY UNDR A 14,977 36,061 0 0
9805 20016-COR HS AUD VIS 14,300 3,181 0 0
9809 21003-LWN BWLNG GRN RFRB 4,992 79,862 0 0
9811 21005-TENNIS CRT RESURF 210 159,936 0 0
9000 PROPERTY 546,993 734,193 716,440 850,000 18.64%
400710 CAP IMP PROJECTS-CITY 546,993 734,193 716,440 850,000 18.64% 280
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 26,175,089 27,377,684 18,511,461 Non-Spendable Fund Balance - (14,300,000)
Encumbrances, Continuing Appropriations, and
CIP Carryforward (1,728,174)
Available Beginning Fund Balance 26,175,089 11,349,510 18,511,461 Revenues and Other Sources of Funds:

Revenues 274,421 - -
Transfers-In 1,000,000 10,000,000 -
Total Revenues and Other Sources of Funds 1,274,421 10,000,000 - Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures 71,826 2,838,049 2,000,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 71,826 2,838,049 2,000,000 Net Increase/(Decrease) to Fund Balance 1,202,594 7,161,951 (2,000,000) Fund Balance as of June 30, 27,377,684 18,511,461 16,511,461 Schedule of Major Facilities (436) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
281
DEPARTMENT: Public Services &
Engineering Program Or Division: Facilities Replacementand Refurbishment

PROGRAM PURPOSE AND DESCRIPTION
The purpose of this fund is to set aside money, on an annual basis, for the periodic repairs and maintenance of the various facilities owned by the City. The Funds are being accumulated for the eventual replacement or recapitalization of City facilities.

ACTION STRATEGIES

1. Adhere to the Facility replacement fund strategy as approved by City Council.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Continue to assess and plan for major rehabilitation of City infrastructure per Fund 436 program parameters.

2. Utlizie a 5-year CIP planning process to better identify future Fund 436 capital needs.

CITY OF CORONADO

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285
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 14,392,879 12,726,250 12,123,893 Inter-Fund Loan Proceeds - 14,300,000
Encumbrances, Continuing Appropriations, and
CIP Carryforward - (11,906,779)
Available Beginning Fund Balance 14,392,879 15,119,471 12,123,893 Revenues and Other Sources of Funds:

Revenues 9,061,535 8,421,410 9,341,460
Transfers-In - 12,363,196 -
Total Revenues and Other Sources of Funds 9,061,535 20,784,606 9,341,460 Expenditures and Other Uses of Funds:

Salaries & Benefits 1,231,128 1,525,009 1,685,232
Services & Supplies 3,296,204 5,337,079 5,319,542
Other Expenses (4,206,475) 554,900 963,861
Capital Expenses 5,899,752 16,363,196 -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 6,220,608 23,780,184 7,968,635 Net Increase/(Decrease) to Fund Balance 2,840,927 (2,995,578) 1,372,826 GAAP Adjustments - 4,507,556 -
Fund Balance as of June 30, 12,726,250 12,123,893 13,496,719 Schedule of Wastewater Utility (510) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
286
DEPARTMENT: Public Services &
Engineering Program Or Division: Wastewater Operations

PROGRAM PURPOSE AND DESCRIPTION
This program is responsible for the collection and transference of nearly 2.35 million gallons daily of sewage generated on the peninsula north of Imperial Beach, including all Navy flows. Program functions include the maintenance and operation of 45 miles of sewer collection lines, 17 sanitary sewer pumping stations, sewer line video inspections, Fats, Oils and Grease (FOG) compliance inspections for Commercial facilities, provide 24-hour emergency response and sanitary sewer overflow response and reporting. This program also provides for the operation and maintenance of Transbay, the City’s main sanitary sewage pumping station.

ACTION STRATEGIES

1. Continue preventive maintenance program to ensure 17 stations reliably function and to reduce sewer backups/overflows.

2. Respond to emergency callouts within 45 minutes and report all spills to the appropriate agency within the required timeframe, and in accordance with their category rating.

3. Continue to refine the line cleaning program, identify line deficiencies, and provide Capital Improvement Program (CIP) recommendations, based on findings.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Continue to build GIS sewer asset layers.

2. Continue to perform field verification of sewer assets.

3. Link CCTV from T4 Vault to GIS sewer asset layers.

4. Refine GIS Dashboards to monitor all pump stations and Commercial FOG inspections.

5. CCTV all sanitary sewer lines within two of the six sewer basins.

6. CCTV sanitary sewer lines as needed.

7. Complete annual Commercial FOG inspections.

8. Update and submit Sewer System Management Plan (SSMP) to State Water Board as required per permit.

9. Update CMC 60 based on updated SSMP.

10. Manage Evoqua Intergovernmental Service Agreement (IGSA) with the Navy for odor and corrosion control.

11. Utilize Fleetzoom Remote Monitoring to ensure operational continuity at City Pump Stations.

12. Construct Special Waste Dumping Site (CIP).

13. Purchase replacement vehicles and equipment.

14. Provide sewer system responsibility education to the public. 287
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 510 WASTEWATER UTILITY
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4460 SEWER CONNECTION PERMITS 123,006 212,385 200,000 200,000 0.00% 420 LICENSES & PERMITS 123,006 212,385 200,000 200,000 0.00% 4707 UNREALIZED GAIN/LOSS INV -733,678 314,574 0 0
4708 INV EARNINGS-PROP TAX 2,954 8,870 0 0
4710 INVESTMENT EARNINGS 166,171 901,706 596,410 1,516,460 154.26% 470 USE OF MONEY & PROPERTY -564,552 1,225,151 596,410 1,516,460 154.26% 6345 REIMBURSEMENTS-OTHER 2,200,139 79,876 319,000 319,000 0.00% 630 REIMBURSEMENTS 2,200,139 79,876 319,000 319,000 0.00% 6530 SEWER USER CHARGES 6,060,396 6,069,101 5,863,000 5,863,000 0.00% 6531 SEWER DEWATERING SRVCS 5,154 0 65,000 65,000 0.00% 6535 NAVY SEWER USER CHARGES 1,145,713 1,475,021 1,378,000 1,378,000 0.00% 650 ENTERPRISE REVENUE 7,211,263 7,544,123 7,306,000 7,306,000 0.00% 6910 TRANSFERS IN 0 0 12,363,196 0 -100.00%
690 OTHER FINANCING SOURCES 0 0 12,363,196 0 -100.00%
510 WASTEWATER UTILITY 8,969,856 9,061,535 20,784,606 9,341,460 -55.06% 288
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 510010 WASTEWATER OPER/MAINT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7000 PERSONNEL SERVICES 0 0 0 5
7010 SALARIES & WAGES 558,838 564,227 660,615 718,223 8.72% 7012 OVERTIME SALARIES 35,691 48,696 54,337 54,337 0.00% 7014 TEMP/SEASONAL WAGES 17,110 0 80,628 80,628 0.00%
7110 LIABILITY FOR COMP.ABSENC 152 3,591 0 0
7115 CAFETERIA PLAN BENEFIT 145,857 148,877 181,460 211,828 16.74% 7118 PERS GASB 68 ADJ. -35,264 241 0 0
7119 PERS STABILIZATION ADJ. 7,921 8,062 8,498 8,834 3.95% 7120 RETIREMENT PLAN -MISC. 61,146 61,221 78,237 87,737 12.14% 7122 RETIREMENT PLAN-MISC.UAL 78,561 90,647 92,459 109,067 17.96% 7125 SOCIAL SECURITY CHARGES 36,224 37,360 48,272 51,832 7.38% 7130 MEDICARE CHARGES 8,911 8,940 11,551 12,386 7.23%
7135 WORKERS COMP.INS.CHARGES 33,191 33,233 33,769 34,409 1.90% 7140 AUTO ALLOWANCE 733 1,054 1,050 1,050 0.00%
7160 UNIFORMS,BADGES & ACCESS. 0 0 1,200 1,200 0.00%
7164 RETIREE HLTH INS CONTRIB. 1,646 9,025 0 0
7000 PERSONNEL SERVICES 950,718 1,015,175 1,252,076 1,371,536 9.54% 8005 ACCTG & AUDITING SRVCS 0 875 4,300 4,300 0.00%
8030 CONTRACT SERVICES 586,919 611,285 1,390,000 1,390,000 0.00% 8065 PROFESSIONAL SERVICES 0 0 60,000 0 -100.00%
8205 JANITORIAL SERVICES 4,558 5,874 3,900 3,900 0.00%
8235 UTILITIES-ELECTRICITY 127,949 178,341 236,500 246,333 4.16% 8236 UTILITIES-GAS 831 1,119 1,100 1,100 0.00%
8237 UTILITIES-WATER 39,650 42,103 17,000 71,230 319.00% 8241 RENTAL-EQUIPMENT 13,681 6,571 14,200 14,200 0.00%
8250 R&M-EQUIPMENT 40,646 37,294 74,700 74,700 0.00%
8251 R&M-OFFICE EQUIP. 1,227 1,139 3,500 3,500 0.00%
8252 R&M-BLDGS & STRUCTURES 51,201 73,062 136,300 136,300 0.00% 8255 R&M-OUTSIDE 14,617 8,783 129,300 129,300 0.00%
289
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 510010 WASTEWATER OPER/MAINT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8260 SEWAGE&TRANSPORT

TREATMNT
2,273,552 2,200,153 3,099,400 3,099,400 0.00%
8320 COMMUNICATNS-TELE&COMM. 29,498 30,977 28,100 28,100 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 8,372 10,544 6,400 6,400 0.00% 8395 PERMITS & FEES 3,326 9,713 8,000 8,000 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 7,949 14,056 19,500 19,500 0.00% 8520 CHEMICALS 1,637 3,105 13,800 13,800 0.00%
8530 FUELS & LUBRICANTS 29,028 27,828 50,500 28,900 -42.77% 8535 MATERIALS 15,586 13,295 8,100 8,100 0.00%
8555 SMALL TOOLS & INSTRUMENTS 3,452 2,832 8,100 8,100 0.00% 8560 MISC.SUPPLIES 25,056 17,254 22,100 22,100 0.00%
8000 SERVICES & SUPPLIES 3,278,734 3,296,204 5,334,800 5,317,263 -0.33% 9040 OFFICE & COMPUTER EQUIP. 7,717 8,080 21,900 21,900 0.00% 9045 OTHER FIXED ASSETS 13,997 29,683 35,000 35,000 0.00% 9055 SHOP TOOLS 10,070 14,064 12,000 12,000 0.00%
9080 VEHICLE & EQUIPMENT 156,784 3,800 145,000 553,961 282.04% 9090 DEPRECIATION 1,377,642 1,193,221 0 0
9415 INDIRECT EXPENSE 320,000 320,000 320,000 320,000 0.00% 9000 PROPERTY 1,886,211 1,568,848 533,900 942,861 76.60% 510010 WASTEWATER OPER/MAINT 6,115,663 5,880,227 7,120,776 7,631,660 7.17% 290
DEPARTMENT: Public Services and
Engineering Program Or Division: Wastewater Fund

PROGRAM PURPOSE AND DESCRIPTION
The wastewater program is one of the City’s enterprise accounts. Revenue from residential and commercial wastewater related rates is used to fund the City’s operations, maintenance, and capital requirements for management of the wastewater program. It includes the collection and transference of nearly 2.35 million gallons daily of sewage generated on the peninsula north of Imperial Beach, including all Navy flows. Based upon the fund balance, projected revenues and capital project needs, the City Council, in collaboration with City leadership, designate resources for the capital fund for priority wastewater/sanitary capital improvement project needs on an annual basis.

ACTION STRATEGIES

1. Utilize data from operations and maintenance activities to identify priority projects for inclusion in the Capital Improvement Program (CIP).

2. Regularly conduct rate study assessments to facilitate adequate revenue is collected to cover operations, maintenance and capital requirements of the wastewater infrastructure system.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Conduct wastewater rate case study and corresponding 218 public hearing process.

2. Plan, design, and construct priority wastewater capital projects.

CAPITAL IMPROVEMENTS PROGRAM BUDGET SUMMARY
The Capital Improvement Program (CIP) identifies the physical improvement or replacement of City-owned infrastructure and facilities. Refer to the 5 Year CIP for a list of wastewater projects. 291
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 510781 WASTEWATER PROJECTS
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 119,841 132,623 174,657 199,426 14.18% 7012 OVERTIME SALARIES 16 17 1,295 1,295 0.00%
7115 CAFETERIA PLAN BENEFIT 17,144 25,285 34,794 39,950 14.82% 7118 PERS GASB 68 ADJ. -151,579 871 0 0
7119 PERS STABILIZATION ADJ. 2,081 2,475 2,187 2,356 7.73% 7120 RETIREMENT PLAN -MISC. 11,861 14,167 20,135 23,396 16.19% 7122 RETIREMENT PLAN-MISC.UAL 20,641 27,828 23,795 29,084 22.23% 7125 SOCIAL SECURITY CHARGES 6,576 7,849 10,799 12,343 14.29% 7130 MEDICARE CHARGES 1,663 1,866 2,551 2,910 14.08%
7135 WORKERS COMP.INS.CHARGES 2,515 2,972 2,719 2,935 7.94% 7140 AUTO ALLOWANCE 296 0 0 0
7000 PERSONNEL SERVICES 31,055 215,953 272,933 313,695 14.93% 8320 COMMUNICATNS-TELE&COMM. 61 0 1,140 1,140 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 0 0 1,140 1,140 0.00%
8000 SERVICES & SUPPLIES 61 0 2,279 2,279 0.00%
9096 CONTRA CIP CAPITALIZATION -3,974,676 -5,898,942 0 0 9315 INTEREST EXPENSE 108,755 102,619 0 0
9415 INDIRECT EXPENSE 21,000 21,000 21,000 21,000 0.00% 9721 18010-SEAPRT MNHOLE REHAB 5,530 4,070 0 0
9723 18012-PUMP STATN(TRINIDAD 887,815 810 0 0
9743 20005-FIRST ST PUMP STATN 73,676 24,724 0 0
9777 17011-PUMP STATION (PARKR 2,844,864 5,870,148 15,363,196 0 -100.00% 9788 17020-FY17 WW MAIN REPLCM 25,383 0 0 0
9798 CAPITAL EXPENDITURES 0 0 1,000,000 0 -100.00%
9806 20017-KETTNER PIPE REPAIR 137,409 0 0 0
9000 PROPERTY 129,755 124,429 16,384,196 21,000 -99.87% 510781 WASTEWATER PROJECTS 160,871 340,382 16,659,408 336,974 -97.98% 292
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, 2,906,532 4,485,753 2,337,639 Encumbrances, Continuing Appropriations,
and CIP Carryforward (50,068)
Available Beginning Fund Balance 2,906,532 4,435,686 2,337,639 Revenues and Other Sources of Funds:

Revenues 5,268,566 4,211,490 4,675,036
Transfers-In - - -
Total Revenues and Other Sources of Funds 5,268,566 4,211,490 4,675,036 Expenditures and Other Uses of Funds:

Salaries & Benefits 1,495,738 1,694,425 1,826,567
Services & Supplies 1,932,021 3,878,112 2,573,522
Other Expenses 440,954 737,000 480,748
Capital Expenses - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 3,868,712 6,309,537 4,880,837 Net Increase/(Decrease) to Fund Balance 1,399,854 (2,098,047) (205,801) GAAP Adjustments - (179,368) -
Fund Balance as of June 30, 4,485,753 2,337,639 2,131,838 Schedule of Golf Course (520) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
293
DEPARTMENT: Recreation and Golf Services Program or Division:

Golf Services
Operations and
Maintenance

DIVISION PURPOSE AND DESCRIPTION
This Division operates and maintains the Coronado Municipal Golf Course. This entails daily and long-term maintenance of the facilities and long-range planning for capital improvements. The operations of the golf course pro shop, tee sheet, driving range, instructional programs, and cart rentals are contracted to the concessionaire, Brian Smock Golf. Food and Beverage support of the golf course operations and events are contracted to the concessionaire, Feast & Fareway.

ACTION STRATEGIES

1. Maintain golf course to an exceptional level, implementing operational changes as necessary.

2. Develop plans, projects, and procedures to ensure the sustainability of the golf course.

3. Monitor operating procedures and programs and recommend changes as necessary to golf concessionaire for the betterment of golf operations and enjoyment of the players.

4. Monitor customer satisfaction and recommend changes as necessary to food and beverage concessionaire.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-2025

1. Continue to evaluate costs and revenues and provide recommended updates to greens fees.

2. Solicit a professional firm to develop a design for replacement of the antiquated irrigation system.

3. Continue to develop and enhance junior golf by promoting development opportunities for younger players.

4. Increase rounds of golf by partnering with concessionaire to market the course.

5. Continue work to improve the long-term sustainability of the golf course. 294
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 520 GOLF COURSE
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4702 INTEREST ON OTHER LOANS 32,017 26,883 33,350 33,350 0.00% 4707 UNREALIZED GAIN/LOSS INV -130,456 60,673 0 0
4710 INVESTMENT EARNINGS 27,386 148,942 80,140 231,686 189.10% 4716 INTEREST - LEASES 106,207 99,567 0 0
4800 FIELD ALLOCATION 0 -6,757 0 0
470 USE OF MONEY & PROPERTY 35,154 329,307 113,490 265,036 133.53% 6505 GOLF COURSE GREEN FEES 4,112,291 4,057,236 3,410,000 3,750,000 9.97% 6510 MISC GOLF REVENUE 67,761 60,411 53,000 50,000 -5.66% 6511 F&F EVENTS PERMITS 16,000 11,000 10,000 10,000 0.00% 6520 GOLF-PRO SHOP RENTS/CONCE 387,588 416,745 300,000 300,000 0.00% 6522 GOLF-RESTAURANT
RENT/CONC 352,445 393,867 325,000 300,000 -7.69%
650 ENTERPRISE REVENUE 4,936,086 4,939,259 4,098,000 4,410,000 7.61% 520 GOLF COURSE 4,971,240 5,268,566 4,211,490 4,675,036 11.01% 295
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 520020 GOLF COURSE OPER/MAINT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8252 R&M-BLDGS & STRUCTURES 42,994 11,763 29,400 31,900 8.50% 8253 R&M-INFRASTRUCTR-NOT ELIG 19,818 894 17,700 17,700 0.00% 8254 R&M-NON-STRUCTURAL 23,803 25,400 20,500 21,500 4.88% 8320 COMMUNICATNS-TELE&COMM. 29,367 30,005 31,500 35,600 13.02% 8385 LAUNDRY/DRY CLEAN-OTHER 638 0 0 0
8395 PERMITS & FEES 330 808 2,300 2,750 19.57%
8410 SPECIAL PAYMENTS 68,500 72,587 75,000 0 -100.00%
8415 TRAINING,MTGS,MEMBERSHIPS 3,543 1,583 8,250 8,250 0.00% 8525 EQUIPMENT PARTS 27,620 69,646 59,000 60,000 1.69%
8530 FUELS & LUBRICANTS 30,058 32,044 44,000 44,000 0.00% 8535 MATERIALS 11,252 82,661 96,000 100,000 4.17%
8540 SHOP SUPPLIES 1,884 8,984 4,500 4,500 0.00%
8550 ROCK AND SAND 11,779 17,950 31,800 33,500 5.35%
8555 SMALL TOOLS & INSTRUMENTS 739 3,678 1,625 1,625 0.00% 8560 MISC.SUPPLIES 12,461 3,444 15,500 15,500 0.00%
8585 GOLF COURSE SUPPLIES 7,890 23,393 16,500 16,500 0.00% 8590 JANITORIAL SUPPLIES 7,938 4,395 8,800 8,800 0.00%
8806 MTNCE PROJECT-GOLF 35,080 10,384 238,500 238,500 0.00% 8000 SERVICES & SUPPLIES 1,900,049 1,932,021 3,878,112 2,573,522 -33.64% 9045 OTHER FIXED ASSETS 0 21,907 0 0
9080 VEHICLE & EQUIPMENT 3,302 20,031 567,000 68,000 -88.01% 9090 DEPRECIATION 247,199 229,016 0 242,748
9415 INDIRECT EXPENSE 170,000 170,000 170,000 170,000 0.00% 9000 PROPERTY 420,501 440,954 737,000 480,748 -34.77%
520020 GOLF COURSE OPER/MAINT 3,485,943 3,868,712 6,309,537 4,880,837 -22.64% 296
FY 2022-23 FY 2023-24 FY 2024-25
Actual Estimated Actual Proposed
Fund Balance as of July 1, (1,100,657) (1,034,172) (2,428,191) Encumbrances, Continuing Appropriations,
and CIP Carryforward - (732,417)
Available Beginning Fund Balance (1,100,657) (1,766,589) (2,428,191) Revenues and Other Sources of Funds:

Revenues 698,289 734,170 728,502
Transfers-In 820,220 500,000 500,000
Total Revenues and Other Sources of Funds 1,518,509 1,234,170 1,228,502 Expenditures and Other Uses of Funds:

Salaries & Benefits 658,790 713,220 681,463
Services & Supplies 473,359 1,071,052 1,224,678
Other Expenses 481,110 111,500 111,500
Capital Expenses 99,198 - 400,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 1,712,457 1,895,772 2,417,641 Net Increase/(Decrease) to Fund Balance (193,948) (661,602) (1,189,139) GAAP Adjustments - (260,433) -
Fund Balance as of June 30, (1,034,172) (2,428,191) (3,617,330) Schedule of Storm Drainage (530) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2023, 2024, and 2025
297
DEPARTMENT: Public Services &
Engineering
Program Or Division: Storm Drain

PROGRAM PURPOSE AND DESCRIPTION
The City maintains approximately 8.5 miles of storm drains in the Village and the Coronado Cays, two storm water pumping stations (Bandel and Parker), as well as ten diversion structures strategically located within the City’s storm drain system. The system is maintained through twice weekly station inspections and twice monthly inspection/cleaning of the diversion systems, annual line cleaning, video inspections of problematic sections, timely repairs, and replacement of system defects.

ACTION STRATEGIES

1. Continue inspection and preventative maintenance program of the ten diversion structures and two storm drain stations to ensure proper operation.

2. Continue annual storm drain cleaning program.

3. Respond in a timely manner to citizen concerns and emergency situations.

4. Revise and implement Storm Drain specific Standard Operating Procedures to provide consistent maintenance efforts.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Revise line cleaning and high-frequency inlet cleaning schedule based on historical data, Storm Drain Master Plan, and CCTV data.

2. Continue to build GIS storm asset data.

3. Continue to perform field verification of storm assets.

4. Develop a GIS Dashboard to monitor Municipal, Commercial, Residential and PostConstruction storm water inspections.

5. Install flow meters at Bandel pump station.

6. CCTV all pipes within one storm basin Pipeline Assessment Certification Program (PACP) coding.

7. Monitor and clean Permit required trash device installed locations. Determine appropriate cleaning frequencies during dry weather periods.

8. Complete and report on annual Municipal and Municipal/Post-Construction facility storm water inspections.

298
City of Coronado Revenue Budget
Fiscal Year 2024-25
Budget Unit: 530 STORM DRAINAGE
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
4304 PUBLIC STORM DRAIN FEE 66,636 60,256 108,000 108,000 0.00% 420 LICENSES & PERMITS 66,636 60,256 108,000 108,000 0.00% 4707 UNREALIZED GAIN/LOSS INV -25,644 18,517 0 0
4708 INV EARNINGS-PROP TAX 269 809 0 0
4710 INVESTMENT EARNINGS 8,007 15,003 10,170 4,502 -55.73% 470 USE OF MONEY & PROPERTY -17,367 34,329 10,170 4,502 -55.73% 6525 STORM DRAIN USER CHRGS 538,558 541,084 536,000 536,000 0.00% 6526 STORM WATER INSPECTION 66,850 62,620 80,000 80,000 0.00% 650 ENTERPRISE REVENUE 605,407 603,704 616,000 616,000 0.00% 6910 TRANSFERS IN 500,000 0 0 0
6931 CONTRIB.FROM GEN.FUND 0 820,220 500,000 500,000 0.00% 690 OTHER FINANCING SOURCES 500,000 820,220 500,000 500,000 0.00% 530 STORM DRAINAGE 1,154,677 1,518,509 1,234,170 1,228,502 -0.46% 299
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 530030 STORM DRAIN OPER/MAINT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 268,936 249,489 291,387 276,369 -5.15% 7012 OVERTIME SALARIES 23,118 44,817 33,488 33,488 0.00% 7014 TEMP/SEASONAL WAGES 6,844 0 0 0
7110 LIABILITY FOR COMP.ABSENC -9,873 5,860 0 0
7115 CAFETERIA PLAN BENEFIT 64,222 69,826 79,992 80,237 0.31% 7118 PERS GASB 68 ADJ. -70,296 392 0 0
7119 PERS STABILIZATION ADJ. 3,593 3,577 3,665 3,345 -8.73% 7120 RETIREMENT PLAN -MISC. 29,154 28,240 33,739 33,227 -1.52% 7122 RETIREMENT PLAN-MISC.UAL 35,636 40,218 39,871 41,305 3.60% 7125 SOCIAL SECURITY CHARGES 17,330 17,336 19,721 18,785 -4.74% 7130 MEDICARE CHARGES 4,227 4,136 4,717 4,499 -4.62%
7135 WORKERS COMP.INS.CHARGES 16,089 15,847 16,720 14,994 -10.32% 7140 AUTO ALLOWANCE 292 422 420 420 0.00%
7160 UNIFORMS,BADGES & ACCESS. 0 0 100 100 0.00%
7164 RETIREE HLTH INS CONTRIB. 913 5,013 0 0
7000 PERSONNEL SERVICES 390,185 485,173 523,818 506,769 -3.25% 8030 CONTRACT SERVICES 17,821 26,911 109,900 109,900 0.00% 8205 JANITORIAL SERVICES 530 530 600 600 0.00%
8235 UTILITIES-ELECTRICITY 23,165 28,253 39,000 44,350 13.72% 8236 UTILITIES-GAS 131 177 100 100 0.00%
8237 UTILITIES-WATER 920 1,325 2,100 10,379 394.22%
8241 RENTAL-EQUIPMENT 1,626 4,065 1,100 1,100 0.00%
8250 R&M-EQUIPMENT 20,837 22,606 21,900 21,900 0.00%
8252 R&M-BLDGS & STRUCTURES 40,932 30,090 114,500 114,500 0.00% 8255 R&M-OUTSIDE 875 5,847 39,200 39,200 0.00%
8320 COMMUNICATNS-TELE&COMM. 1,251 1,209 4,600 4,600 0.00% 8415 TRAINING,MTGS,MEMBERSHIPS 0 0 8,300 8,300 0.00%
8535 MATERIALS 316 873 4,500 4,500 0.00%
300
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 530030 STORM DRAIN OPER/MAINT
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
8555 SMALL TOOLS & INSTRUMENTS 371 1,404 4,500 4,500 0.00% 8560 MISC.SUPPLIES 73 824 1,900 1,900 0.00%
8000 SERVICES & SUPPLIES 108,848 124,114 352,200 365,829 3.87% 9040 OFFICE & COMPUTER EQUIP. 0 6,000 15,000 15,000 0.00% 9045 OTHER FIXED ASSETS 8,792 2,246 6,500 6,500 0.00%
9080 VEHICLE & EQUIPMENT 47,172 209,733 0 0
9090 DEPRECIATION 272,143 226,000 0 0
9315 INTEREST EXPENSE 45,424 37,131 90,000 90,000 0.00% 9000 PROPERTY 373,531 481,110 111,500 111,500 0.00%
530030 STORM DRAIN OPER/MAINT 872,563 1,090,397 987,518 984,097 -0.35% 301
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 530031 *DO NOT USE* SEE 530030
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7118 PERS GASB 68 ADJ. -2,939 32,186 0 0
7000 PERSONNEL SERVICES -2,939 32,186 0 0
530031 *DO NOT USE* SEE 530030 -2,939 32,186 0 0
302

DEPARTMENT: Public Services &
Engineering Program Or Division:

National Pollution
Discharge Elimination
System (NPDES)

PROGRAM PURPOSE AND DESCRIPTION
This program supports permit requirements to help maintain, protect and improve water quality through multi-disciplinary means, such as municipal operations, land development/building requirements, education and outreach, inspection and enforcement, and water quality monitoring.

Staff participates in co-permittee planning groups, San Diego Bay (SDB) Watershed and submits required program evaluation reports to the San Diego Regional Water Quality Control Board on an annual basis.

ACTION STRATEGIES

1. Participate in San Diego Regional Co-permittee and SDB Watershed workgroups required under Order R9-2013-0001 NPDES Permit.

2. Oversee NPDES Permit requirements that help to maintain, protect and improve water quality.

3. Educate the public at large regarding Municipal code policies and best management practices that help to prevent pollutants from entering the waterways, beaches and coastlines.

4. Respond to and report spills or illegal discharges to the appropriate agency as prescribed by the NPDES Permit.

5. Submit required annual reports including the Jurisdictional Runoff Management Plan (JRMP) and Water Quality Improvement Plan (WQIP) to the San Diego Regional Water Quality Control Board.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Continue to support The Point regarding the Illicit Discharge Connection compliance matter and work with the San Diego Regional Water Board for issuance of Permit to discharge to the San Diego Bay.

2. Continue public education and enforcement of sites with persistent dry weather flows mostly over irrigation runoff in collaboration with CalAmerican Water.

3. Incorporate Trash Amendment requirements into City operations.

4. Update the County-wide Model Best Management Practices Design Manual, to include Coronado specific development design compliance features. Continue Permit required water quality monitoring activities.

5. Continue to partner with the County Department of Public Health by providing water quality monitoring data to post to their website and post warning signs for beach-goers.

6. Participate with the Port District with monitoring swimmable waters for future de-listing of Tidelands Park from the 303(d) Impaired Water Quality Limited Segments list.

7. Submit Water Quality Improvement Plan (WQIP) and the Jurisdictional Runoff Management Program (JRMP) Annual Reports to the San Diego Regional Water Quality Control Board. 303
City of Coronado Expenditures Budget
Fiscal Year 2024-25
Budget Unit: 530032 GEN NPDES COMPLIANCE
Account Account Title FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Estimated Actual
FY 2024-25
Proposed
Variance
7010 SALARIES & WAGES 142,010 109,540 122,548 113,194 -7.63% 7012 OVERTIME SALARIES 16 103 1,295 1,295 0.00%
7115 CAFETERIA PLAN BENEFIT 23,759 19,279 22,448 18,727 -16.58% 7118 PERS GASB 68 ADJ. -33,806 -32,002 0 0
7119 PERS STABILIZATION ADJ. 1,939 1,842 1,510 1,338 -11.39% 7120 RETIREMENT PLAN -MISC. 14,634 11,410 13,899 13,292 -4.37% 7122 RETIREMENT PLAN-MISC.UAL 19,233 20,707 16,426 16,523 0.59% 7125 SOCIAL SECURITY CHARGES 8,670 6,702 7,568 6,996 -7.56% 7130 MEDICARE CHARGES 2,086 1,596 1,796 1,660 -7.55%
7135 WORKERS COMP.INS.CHARGES 2,403 2,254 1,911 1,669 -12.66% 7140 AUTO ALLOWANCE 99 0 0 0
7000 PERSONNEL SERVICES 181,043 141,431 189,401 174,694 -7.76% 8030 CONTRACT SERVICES 221,308 348,997 705,188 845,185 19.85% 8415 TRAINING,MTGS,MEMBERSHIPS 338 0 2,839 2,839 0.00%
8560 MISC.SUPPLIES 0 249 10,826 10,826 0.00%
8000 SERVICES & SUPPLIES 221,645 349,246 718,852 858,849 19.48% 530032 GEN NPDES COMPLIANCE 402,688 490,676 908,254 1,033,544 13.79% 304

DEPARTMENT: Public Services and
Engineering Program Or Division: Storm Drainage Improvement Program

PROGRAM PURPOSE AND DESCRIPTION
This program oversees the major repairs and improvements to the City storm drainage system, consisting of 5.67 miles of storm drains, two major pump stations, and the dry weather diverter system. Storm and surface water runoff is collected through a series of catch basins, gravity storm drain lines, and is conveyed to San Diego Bay or the Pacific Ocean. Federal regulations established by the National Pollution Discharge Elimination System (NPDES) are applicable to storm drains and runoff management.

ACTION STRATEGIES

1. Perform engineering studies to identify storm drain deficiencies requiring repair or improvements. The improvements will be prioritized based on the potential for loss of property.

2. Manage NPDES projects from planning, project identification, permitting, and project design through construction.

3. Maintain accurate and current maps and “as-built” drawings of the City storm drain system.

4. Review private development plans to ensure consistency with the NPDES permit and other related regulations.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2024-25

1. Present findings of feasibility study for combining all or portions of the wastewater and storm drain enterprise accounts to City Council for consideration.

2. Design and conduct storm drain related capital projects.

CITY OF CORONADO

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307
DRAFT Capital
Improvement Program
Fiscal Year 2024-25
May 21, 2024
1 CITY OF CORONADO

CAPITAL IMPROVEMENT PROGRAM
For the Fiscal Year 2024-25

TABLE OF CONTENTS
Page
I. Summary
Summary ........................................................................................................... 1 Abbreviations Legend........................................................................................ 2 II. Master Capital Projects List
Master Capital List by Project Category ........................................................... 3-4 III. Funding Schedules
CIP Allocations by Funding Source ................................................................. 5 General Fund (400) ........................................................................................... 6 Community Development Act Fund (160) ........................................................ 7 Highway Users Tax Fund II (206) .................................................................... 8 Road Maintenance & Rehabilitation Act (RMRA) Fund (207) ........................ 9 TransNet Fund (210) ......................................................................................... 10 Regional Transportation Congestion Improvement Program (RTCIP) Fund (211)……………………………………………………………………... 11
Bridge Toll Fund (215) ..................................................................................... 12 Community Development Block Grant (CDBG) Fund (260) ........................... 13 Major Facilities Replacement Fund (436) ........................................................ 14 Wastewater Fund (510) ..................................................................................... 15 Storm Drain Fund (530) .................................................................................... 17 SDG&E 20A Funds ........................................................................................... 18 IV. Project Descriptions – City Facilities
Golf Fund (520).................................................................................................. 16 1 Police Station Generator Installation ................................................................ 19 Police Station Perimeter & Entrance Security ................................................... 20 Police Women’s Locker Expansion (NEW) …………………………………………. 21 Police HVAC Chiller & Hot Water Tank Replacement (NEW)……………………… 22 Fire 37 Dorm Renovation (NEW)…………………………………………….. 23
Roof Replacement at Various City Facilities (NEW)………………………… 24 HVAC Replacement at Various City Facilities (NEW) ……………………… 25 V. Project Descriptions – Public Facilities
John D. Spreckels Center (JDSC) and Lawn Bowling Green Emergency Generator............................................................................................................ 26 Cays Park Rehabilitation Master Plan ............................................................... 27 Feast & Fareway Outdoor Heaters.....................................................................

Lawn Bowling Green Refurbishment and Fungus Mitigation........................... 28 29
30 Aquatic Center Plaster/Underwater Grouting & Aquatic Center Deck Rehabilitation Design.........................................................................................

Accessible Playground Planning........................................................................ 31 Animal Care Facility Planning........................................................................... 32 ADA Accessibility Upgrades at City Facilities ................................................. 33 Library Roof Replacement (NEW)…………………………………………….
34 35
VI. Project Descriptions – Transportation & Right of Way Downtown Enhancement Phase 1...................................................................... 36 Silver Strand Undergrounding ...........................................................................

Library HVAC Replacement (NEW)………………………………………….. 37
Street Preventative Maintenance Annual Program............................................ 38 Shores Median Design SR-75 from Avenida Del Sol to Avenida Lunar .......... 39 Adella/Ynez Undergrounding............................................................................ 40 Neighborhood Lighting and Street Improvements Along Third/Fourth Streets................................................................................................................. 41 Golf Course Irrigation......................................................................................... 42 43
Winn Room Renovation..................................................................................... 1 Pomona Avenue Reconstruction and Underground Utility Design................... 44 Street, Curb and Gutter COR07 RTIP ............................................................... 45 Street, Curb and Gutter COR07 RTIP (Cays) FY 2018-19 & FY 2019-20....... 46 Street Curb and Gutter COR07 RTIP (First & Second Street) FY 2021-22...... 47 Coronado Gateway............................................................................................. 48 First Street Undergrounding .............................................................................. 49 Seawall Stabilization & Repair Public Right of Way........................................ 50 Alley Replacement / Repairs (NEW)………………………………………….. 51
Traffic Signal and Control Device Upgrades (NEW)………………………….. 52 VII. Project Descriptions – Wastewater
Seaport Manhole Rehabilitation & Transbay Sewer Main (Backup Line) Inspection........................................................................................................... 53 Pump Station Upgrades (Point) ......................................................................... 54 Wastewater Main Replacement Program FY 2016-17 ...................................... 55 Satellite Water Recycling and Turf Care Facilities ........................................... 56 Wastewater Main Priority 2023-24.................................................................... 57 Wastewater Emergency Risk Evaluation........................................................... 58 Pump Station Rehabilitation (Parker)................................................................ 59 Cays Pump Station Improvements..................................................................... 60 Flow Meter Installation Project ......................................................................... 61 Pump Station Upgrades and Maintenance........................................................... 62 VIII. Project Descriptions – Storm Drain
Bandel Pump Station Improvements (Underground) ........................................ 63 First Street Storm Water Pump Station Flood Relief......................................... 64 Five Points Drainage Preliminary Engineering ................................................. 65 Storm Drain Repairs at Various Locations (NEW)……………………………. 66 IX. FY 2024-25 CIP Modification Summary.............................................................. 67 X. FY2024-25 Proposed Project Sequencing.......................................................... 68-69 XI. FY 2025-29 CIP ...................................................................................................... 70-71

CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) is updated every year to reflect the most current project information and funding projections. The City's CIP deals with the assessment and physical improvement or replacement of City-owned infrastructure. The funding is appropriated along with the City’s operating budget on an annual basis. Planning for capital improvements is an ongoing process. As the City's infrastructure ages and as needs change, capital programs and priorities are adjusted. New construction may be required to accommodate increased demand or replace aging facilities while existing infrastructure may require periodic rehabilitation, replacement, or other improvements.

Identified projects have been categorized into five categories: City Facilities, Public Facilities, Transportation and Right-of-Way, Wastewater, and Storm Drain. Projects on this list are considered CIP projects while those generally funded by the operating budget are considered minor CIP projects or Maintenance projects. These Minor CIP projects or Maintenance projects are more routine and less complex, and are kept separately. Each programmed and funded project contains a description, Coronado General Plan applicable element(s), Environmental Impact information, project background, status, and funding information. A majority of projects will require a multi-year effort to complete. Due to this fact, only the projects funded in the first year of the CIP are shown in detail. A five year forecast by category is summarized at the back of the document. The forecast is the City’s current assessment of major capital projects for Fiscal Years 2026-29.
1 CITY OF CORONADO

CAPITAL IMPROVEMENT PROGRAM
For the Fiscal Year 2024-25

ABBREVIATION LEGEND

PROJECT CATEGORIES
CF City Facilities
PF Public Facilities
TROW Transportation & Right of Way
WW Wastewater
SD Storm Drain

FUNDING SOURCES
TOLLS Bridge Toll Fund (215)
CDA Community Development Act (160)
CDBG Community Development Block Grant (260)
TL Coronado Tidelands Fund (220)
FRF Facilities Replacement Fund (436)
GF General Fund Capital Projects (400)
GOLF Golf Fund (520)
GRANT Grant (Various)
HUTA Highway User Tax Account (206)
TR Other Transportation Fund (State/Federal Grant)
RTCIP Regional Transportation Congestion Improvement Program (211) RMRA Road Maintenance & Rehabilitation Act Funds (207)
SD Storm Drain Fund (530)
TN TransNet (210)
WW Wastewater Fund (510)
2 Category Project Title
Funding
Source(s)
Estimated
Total Project
Cost
Prior Yr(s)
Appropriation
FY 24-25
Proposed
Budget
City Facilities
CF Police Station Generator Installation GF 665,000 665,000 - CF Police Station Perimeter & Entrance Security GF 416,440 416,440 - CF Police Women's Locker Expansion (NEW) GF 350,000 - 350,000 CF
Police HVAC Chiller & Hot Water Tank Replacement
(NEW) FRF 350,000 - 350,000
CF Fire 37 Dorm Renovation (NEW) GF 100,000 - 100,000
CF
Roof Replacement at Various City Facilities (NEW)
(CF/PF) FRF 350,000 - 350,000
CF HVAC Replacement at Various City Facilities (NEW) FRF 600,000 - 600,000 Category Total Category Total 2,831,440 1,081,440 1,750,000 Public Facilities
PF
John D. Spreckels Center (JDSC) and Lawn Bowling
Green Emergency Generator CDBG 241,338 241,338 -
PF Cays Park Rehabilitation Master Plan GF 418,742 418,742 - PF Golf Course Irrigation Replacement (NEW) 200,000 200,000 - PF Feast & Fareway Outdoor Heaters GF 50,000 50,000 -
PF
Lawn Bowling Green Refurbishment and Fungus
Mitigation GF 800,000 800,000 -
PF
Aquatic Center Plaster/Underwater Grouting & Aquatic
Center Deck Rehabilitation Design FRF 4,638,049 4,638,049 - PF Winn Room Renovation GF 300,000 300,000 -
PF Animal Care Facility Planning GF 100,000 100,000 -
PF Accessible Playground Planning GF 600,000 600,000 -
PF ADA Accessibility Upgrades at City Facilities CDBG 87,651 87,651 - PF Library Roof Replacement (NEW) 350,000 - 350,000
PF Library HVAC Replacement (NEW) 350,000 - 350,000
Category Total Category Total 8,135,780 7,435,780 700,000 Transportation & Right of Way
TROW Downtown Enhancement Phase 1 GF, TN 550,000 100,000 450,000 TROW Silver Strand Undergrounding CDA 200,000 200,000 - TROW Street Preventative Maintenance Annual Program HUTA, TN 1,200,000 600,000 600,000 TROW
Shores Median Design SR-75 from Avenida Del Sol to
Avenida Lunar TN, GF 1,440,000 1,440,000 -
TROW Adella/Ynez Undergrounding CDA 2,250,000 2,250,000 - TROW
Neighborhood Lighting and Street Improvements
Along Third/Fourth Streets Tolls 550,000 550,000 -
TROW
Pomona Avenue Reconstruction and Underground
Utility Design GF, 20A Funds 600,000 600,000 -
TROW Street, Curb & Gutter COR07 RTIP TN 717,992 717,992 - TROW
Street, Curb & Gutter COR07 RTIP (Cays) FY 2018-
19 & FY 2019-20 TN, RMRA 1,250,000 1,250,000 -
TROW
Street, Curb & Gutter COR07 RTIP (First & Second
Street) FY 2021-22 TN 1,050,000 1,050,000 -
Master Project List for Fiscal Year (FY) 2024-25
FRF
FRF
3 TROW Coronado Gateway
Tolls, Earmark
Funds 5,310,688 5,310,688 -
TROW First Street Undergrounding CDA 100,000 100,000 -
TROW Seawall Stabilization & Repair Public Right of Way GF, TN 600,000 600,000 - TROW Alley Replacement/Repairs (NEW) TN 500,000 - 500,000 TROW Traffic Signal and Control Device Upgrades (NEW)

HUTA, RMRA,
RTCIP 500,000 - 500,000
Category Total Category Total 16,818,680 14,768,680 2,050,000 Wastewater
WW
Seaport Manhole Rehabilitation & Transbay Sewer
Main (Backup Line) Inspection WW 550,000 550,000 -
WW Pump Station Upgrades (Point) WW 1,387,000 1,387,000 - WW Wastewater Main Replacement Program FY 2016-17 WW 1,025,563 1,025,563 - WW Satellite Water Recycling and Turf Care Facilities GF 1,172,000 1,172,000 - WW Wastewater Main Priority 2023-24 WW 2,300,000 2,300,000 - WW Wastewater Emergency Risk Evaluation WW 30,000 30,000 - WW Pump Station Rehabilitation (Parker) WW, GF 30,877,196 30,877,196 - WW Cays Pump Station Improvements WW 500,000 500,000 -
WW Flow Meter Installation Project WW 100,000 100,000 - WW Pump Station Upgrades and Maintenance WW 500,000 500,000 - Category Total Category Total 38,441,759 38,441,759 -
Storm Drain
SD Bandel Pump Station Improvements (Underground) SD 400,000 400,000 - SD First Street Storm Water Pump Station Flood Relief WW 950,000 950,000 - SD Five Points Drainage Preliminary Engineering TN 350,000 100,000 250,000 SD Storm Drain Repairs at Various Locations (NEW) SD 400,000 - 400,000 Category Total Category Total 2,100,000 1,450,000 650,000 Total CIP: 68,327,659 63,177,659 5,150,000
4 CIP Allocations by Funding Source
FY 2024-25
Funding Source
Prior Year(s)
Appropriation
Proposed
FY 2024-25 Total
Capital Fund (400) 6,345,682 850,000 7,195,682
CDA (160) 2,550,000 - 2,550,000
HUTA (206) 5 00,000 450,000 950,000
RMRA (207) 9 67,992 430,000 1,397,992
TransNet (210) 3,150,000 1,000,000 4,150,000
RTCIP (211) - 20,000 20,000
Toll Fund (215) 5,860,688 - 5,860,688
Other / TDA (217) - - -
Tidelands Fund (220) - - -
CDBG (260) 328,989 - 328,989
Facilities Rep. Fund (436) 4,638,049 2,000,000 6,638,049 WW Fund (510) 38,219,759 - 38,219,759
Golf Fund (520) 200,000 - 200,000
Storm Drain (530) 400,000 400,000 800,000
Grant Funds (245) - - -
SDGE 20 A/Other 16,500 - 16,500
Total-All Funds 63,177,659 5,150,000 68,327,659
5 CIP Fund 400
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY2024-25
1 Cays Park Rehabilitation Master Plan 418,742 -
2 Parker Pump Station Rehabilitation 283,500 -
3 Police Station Generator Installation 665,000 -
4 Pomona Avenue and Underground Utility Design 300,000 - 5 Satellite Water Recycling and Turf Care Facilities 1,172,000 - 6 Accessible Playground Planning Project 600,000 -
7 SR-75 Medians-Shores (Hotel Del Txfr-750k) 1,040,000 - 8 Winn Room Improvements 300,000 -
9 Lawn Bowling Green Refurbishment 800,000 -
10 Downtown Enhancement Phase 1 Preliminary Design 100,000 400,000 11 Seawall Stabilization and Repair Admiralty Cross 100,000 - 12 Police Department Entrance & Perimeter Security 416,440 - 13 Feast & Fareway Heaters 50,000 -
14 PAWS Renovation Planning 100,000 -
15 Police Station Women's Locker Expansion (NEW) - 350,000 16 Fire 37 Dorm Renovation (NEW) - 100,000
6,345,682 850,000
Subtotal Capital Projects 7,195,682
6 No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2024-25
1 S First Street Undergrounding 100,000 -
2 S Silver Strand Undergrounding 200,000 -
3 S Adella/Ynez Undergrounding 2,250,000 -
2,550,000 -
Subtotal Capital Projects 2,550,000
S= Projects with split funding
CDA Fund 160
Capital Projects
7 No. Capital Projects
Prior Year(s)
S Accessible Ped. Signals & Tenth St. Reconfig. Appropriation Proposed
FY 2024-25
1 S Street Preventive Maintenance (Slurry FY23 &FY24) 500,000 400,000 2 S Traffic Signal and Control Device Upgrades - 50,000 500,000 450,000
Subtotal Capital Projects 950,000
S= Projects with split funding
Highway Users Tax II Fund 206
Capital Projects
8 No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2024-25
1 S
Street, Curb & Gutter COR07 RTIP Cays
(formerly FY 2018-19 & FY 2019-20) 967,992 -
2 S Traffic Signal & Control Device Upgrades - 430,000
967,992 430,000
Subtotal Capital Projects 1,397,992
S=Projects with split funding
RMRA Fund 207
Capital Projects
9 No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2024-25
1 S Street, Curb, Gutter COR07 RTIP (Cays-FY19&FY20) 282,008 - 2 S Street, Curb, Gutter COR07 RTIP (First & Second-FY22) 1,050,000 - 3 S Street Preventive Maintenance Project COR04 RTIP FY24&25 100,000 200,000 4 S SR75 Medians-Shores COR07 RTIP 400,000 -
5 S Seawall Stabilization & Repair COR07 RTIP 500,000 - 6 Street, Curb, Gutter COR07 RTIP 717,992 -
7 S Five Points Drainage COR27 RTIP 100,000 250,000
8 Downtown Enhancement Phase I - 50,000
9 Alley Replacement Repairs - 500,000
3,150,000 1,000,000
Subtotal Capital Projects 4,150,000
S = Projects with split funding
TransNet Fund 210
Capital Projects
10 No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2024-25
1 S Traffic Signal & Control Device Upgrades - 20,000
- 20,000
Subtotal Capital Projects 20,000
S = Projects with split funding
RTCIP Fund 211
Capital Projects
11 No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2024-25
1 S *Gateway/Toll Plaza Improvemts 9881-10011 5,310,688 - 2 S Neighborhood Lighting & Street Impr. Along Third/Fourth St. 550,000 - 5,860,688 -
Subtotal Capital Projects 5,860,688
Projects with Split Funding
S *Includes federal earmark funds of (971,504)
Bridge Toll Fund 215
Capital Projects
12 No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2024-25
1 JDSC Emergency Generator *241,338 -
2 ADA Facilities Upgrades 87,651 -
87,651 -
Subtotal Capital Projects 328,989
Community Development Block Grant Fund 260
Capital Projects
13 *The Generator project is on hold due to litigation but the CDBG funds remain available for future use on this project or any other eligible project.

No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2024-25
1 Aquatic Center Deck Replacement / Pool Plaster 4,638,049 - 2 Police HVAC Chiller & Hot Water Tank Replacement - 350,000 3 HVAC Replacement at Various City Facilities - 600,000 4 Roof Repalecement at Various City Facilities - 350,000 5 Library Roof Replacement - 350,000
6 Library HVAC Replacement - 350,000
4,638,049 2,000,000
Subtotal Capital Projects 6,638,049
Major Facilities Replacement Fund 436
Capital Projects
14 No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2024-25
1 Seaport Manhole Rehabilitation 550,000 -
2 Pump Station Rehabilitation (Point) 1,387,000 -
3 Wastewater Main Replacement FY16/17 1,025,563 -
4 Wastewater Main Priority CCTV Sanitary (16/23) 2,300,000 - 5 Wastewater Emergency Risk Evaluation 30,000 -
6 S Parker Pump Station Rehabilitation 30,877,196 -
7 500,000 -
8 100,000 -
9 500,000 -
10 Cays Pump Station Improvement Wastewater
Flow Meters Installation
Pump Station Upgrades and Maintenance
First Street Storm Water Flood Relief 950,000 -
38,219,759 -
Subtotal Capital Projects 38,219,759
S = Projects with split funding
(Parker includes transfer from CDA fund)
Capital Projects
Wastewater Fund 510
15 No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2024-25
1 Golf Course Turf Analysis and Recommendations 200,000 Subtotal Capital Projects 200,000
Golf Fund 520
Capital Projects
16 No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2024-25
1 Bandel Pump Station Improvements (Underground) 400,000 - 2 Storm Drain Repairs at Various Locations - 400,000
400,000 400,000
Subtotal Capital Projects 800,000
S = Projects with split funding
Storm Drain Fund 530
Capital Projects
17 No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2024-25
1 S Pomona Avenue and Underground Utility Design 16,500 - 16,500 -
Subtotal Capital Projects . 16,500
SDGE 20A Funds
Capital Projects
18 Note: $300,000 of previously approved funding is pending confirmation of availability based on imposed restrictions.

POLICE STATION GENERATOR

INSTALLATION
9080-16007
Project Description: Replace the police station emergency generator and relocate the exhaust.

Coronado General Plan: The project is consistent with the Disaster Preparedness Element to minimize threats to public safety by preparing the City and its residents to respond adequately to potential disasters and emergencies.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project. The new generator will also require a permit from the Air Resources Board.

Background: The existing diesel generator is at tier 0 (operation level) which can only run for 20 hours per year under the Air Resources Board/Air Pollution Control District guidelines, excluding emergency use. To ensure proper maintenance and operational testing, the generator should be operated more than 20 hours per year. In addition, the existing system expels diesel fumes into the HVAC system which then disperses them into the interior of the facility. The new generator will correct both these deficiencies.

Current Status: Project continuing into FY 2024-25. Design is in process and project cost has increased due to price of generator and extent of the HVAC redesign that is required to address exhaust and ventilation concerns.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 115,000 - 115,000
Construction Est. 550,000 - 550,000
Total 665,000 - 665,000
Funding Source:

General Fund 665,000 - 665,000
Total 665,000 - 665,000
19 POLICE STATION

PERIMETER & ENTRANCE

SECURITY
Project Description: This project includes enhancements to the security of the entrance and perimeter of the Police Services Facility located at 700 Orange Avenue.

The project will include design and construction.

Coronado General Plan: Enhancing and maintaining the City's public facilities is consistent with the Public Facilities Element to ensure that the community's residents and visitors are efficiently served in a cost-effective manner that preserves the ambiance of the community and the quality of life of its citizens.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project.

Background: A security assessment of the Police Services facility was conducted in 2021 by the San Diego Law Enforcement Coordination Center following security breaches in other cities within the region. Several recommendations were made to improve the security of the facility.

These include but are not limited to security locks on lobby doors, ballistic vision panels, reinforcement of the lobby doors and header, added security features for the Emergency Operations Center, added fencing and evaluating trellis security.

Current Status: This project is continuing into FY 2024-25.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 50,000 - 50,000
Construction 366,440 - 366,440
Total 416,440 - 416,440
Funding Source:

Capital Fund 400 416,440 - 416,440
Total 416,440 - 416,440
20 Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year Approp. FY 2024-25 Total Cost Design - 350,000 350,000
Construction Est. - - -
Total - 350,000 350,000
Funding Source:
400 - General Fund - 350,000 350,000
Total - 350,000 350,000
This is a new Project for FY 2024-25.

Enhancing and maintaining the City's public facilities is consistent with the Public Facilities Element to ensure that the community's residents and visitors are efficiently served in a cost-effective manner that preserves the ambiance of the community and the quality of life of its citizens.

It is anticipated that a Categorical Exemption will be processed for this project

POLICE WOMEN'S

LOCKER ROOM

EXPANSION
Renovate and expand women's locker room.
21 Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year Approp. FY 2024-25 Total Cost Design - 350,000 350,000
Construction Est. - - -
Total - 350,000 350,000
Funding Source:
436-Facilities Replacement
Fund - 350,000 350,000
Total - 350,000 350,000
This is a new project for FY 2024-25.

POLICE STATION HVAC

CHILLER AND HOT WATER

STORAGE TANK REPLACEMENT
Replace the Police Station HVAC chiller and hot water storage tank.

The existing chiller and hot water tank are over twenty years old and are at the end of their useful life.

It is anticipated that a Categorical Exemption will be processed for this project.
22 Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year Approp. FY 2024-25 Total Cost Design - 100,000 100,000
Construction Est. - - -
Total - 100,000 100,000
Funding Source:
400 - General Fund - 100,000 100,000
Total - 100,000 100,000
This is a new Project for FY 2024-25.

FIRE STATION 37 DORM

RENNOVATION
The existing dorm room is an open, shared space without the ability to create privacy for male or female employees.

It is anticipated that a Categorical Exemption will be processed for this project.

Enclose each bedroom to eliminate a shared dorm room style of sleeping quarters.

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year Approp. FY 2024-25 Total Cost Design - 350,000 350,000
Construction Est. - - -
Total - 350,000 350,000
Funding Source:
436-Facilities replacement fund
- 350,000 350,000
Total - 350,000 350,000
This is a new project for FY 2024-25.

Roof replacement or repairs at various City facilities.

ROOF REPLACEMENT OR

REPAIRS AT VARIOUS CITY

FACLITIES
Project includes design costs for the following facilities: 1) Police StationReplace 28-year old roof system; 2) Boathouse Restaurant-Replace current steep slope roof system with new shingle roof system Tierra Cotta (Owens Corning Duration); 3) City Hall-Replace 25 year old roof system.

It is anticipated that a Categorical Exemption will be processed for this project.
24 Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year Approp. FY 2024-25 Total Cost Design - 600,000 600,000
Construction Est. - - -
Total - 600,000 600,000
Funding Source:
436-Facilities replacement fund
- 600,000 600,000
Total - 600,000 600,000
This is a new project for FY 2024-25.

HVAC REPLACEMENTS AT

VARIOUS CITY FACILITIES
Repair or replace HVAC components at various City Facilities.

It is anticipated that a Categorical Exemption will be processed for this project.

Replace or repair HVAC equipment at various City Facilities including Fire Station 36, Fire Station 37, Golf, Glorieta Bay Marina office building, Public Services, and the Boathouse and Clubroom.
25 JOHN D. SPRECKELS CENTER
(JDSC) AND LAWN BOWLING

GREEN EMERGENCY

GENERATOR
9810-21004
Project Description: This project will include the purchase and installation of a permanent onsite emergency back-up generator and enclosure sized to support the entire electrical load needed to power the building during a power outage.

The project will be phased over two years due to Community Development Block Grant (CDBG) program rules.

Coronado General Plan: The project is consistent with the Public Facilities Element to maintain the City's public facilities to ensure that the community's residents and visitors are efficiently served in a cost-effective manner that preserves the ambiance of the community and the quality of life of its citizens and the Disaster Preparedness Element to minimize threats to public safety by preparing the City and its residents to respond adequately to potential disasters and emergencies.

Environmental Impacts: A categorical exemption is anticipated.

Background: JDSC serves as a community refuge and cooling center for the City’s senior population during emergency events, including excessive heat and power outages. It currently requires a mobile generator to be transported to the facility and manually connected during power outages for emergency back-up power to be activated within the facility. In addition to serving as a power source for the HVAC, refrigerators, and lights at the JDSC, the backup generator is also necessary for flood mitigation infrastructure that was designed following the December 2018 storm event. City Council authorized the submission of three CDBG applications to fund this project (FY21, FY22, FY23 allocations).

Current Status: The project is awaiting final building permit approval. It is on hold pending litigation regarding trees near lawn bowling green.

Appropriations: Prior Year FY 2024-25 Total Cost
Design - - -
Construction Est. 241,338 - 241,338
Total 241,338 - 241,338
Funding Source:

CDBG 241,338 - 241,338
Total 241,338 - 241,338
26 CAYS PARK REHABILITATION

MASTER PLAN
9716-18007
Project Description: This project will hire a consultant to develop a Cays Park Master Plan that includes a long-range vision for Cays Park that will enhance the current design and help meet the needs of the community well into the future. The transformation of this public space will create a signature park that will serve Coronado residents and visitors.

The Master Plan also includes a robust public outreach campaign involving the community, including workshops and pop-up events with residents and community partners.

Coronado General Plan: The project is consistent with the Conservation Element goal of protecting and conserving resources because it will provide sound water conservation management and irrigation techniques that will lead to increased conservation of water supplies and minimize effects of water supply shortages.

Environmental Impacts: It is anticipated that Statutory and Categorical Exemptions will be processed for this project. (Section 15262 - Feasibility and Planning Studies; Section 15301 - Existing Facilities involving negligible or no expansion of use; and Section 15304 - Minor Alterations to Land) Background: Coronado Cays Park is the City’s largest park and has the most highly used joint-use sport fields in the City. These fields are mainly utilized by youth soccer and youth softball. These proposed improvements to the park would be a significant positive impact to the youth groups that use the facility, as well as a generally warranted and appropriate improvement to the park, given its age, visibility and high use.

Current Status: A consulting contract was awarded January 2023. Enhanced public outreach is in process with a Master Plan to be completed by early 2025.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 418,742 - 418,742
Total 418,742 - 418,742
Funding Source:

General Fund 418,742 - 418,742
Total 418,742 - 418,742
27 Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year Approp. FY 2024-25 Total Cost Design 200,000 - 200,000
Construction Est. - - -
Total 200,000 - 200,000
Funding Source:
520 - Golf 200,000 - 200,000
Total 200,000 - 200,000
Funding for design for this project was approved as part of the FY2023-24 mid-year budget adjustment. This is a new project in the FY 2024-25 CIP. It is anticipated that the construction portion of the project will be $9 million.

GOLF COURSE

IRRIGATION

REPLACEMENT
The irrigation system in place at the Coronado Golf Course was installed in 1957 and has far exceeded its useful life cycle. A new system is needed to enhance water distribution efficiency, with the potential of decreasing water utilization by 20% through improved sprinkler head locations and more efficient equpment upgrades.

Maintaining the City’s recreation facilities is consistent with the Public Facilities Element to ensure that the community’s residents and visitors are efficiently served in a cost-effective manner that preserves the ambiance of the community and the quality of life of its citizens.

Replace entire golf course irrigation system, including replacing pump stations, irrigation software, and potentially including turf reduction.

It is anticipated that a Categorical Exemption will be processed for this project.
28 FEAST & FAREWAY

OUTDOOR HEATERS
Project Description: The project includes the purchase and installation of outdoor heaters for patio dining at Feast & Fareway.

Coronado General Plan: Maintaining the City’s recreation facilities is consistent with the Public Facilities Element to ensure that the community’s residents and visitors are efficiently served in a cost-effective manner that preserves the ambiance of the community and the quality of life of its citizens.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project.

Background: The City plans to purchase and install multiple outdoor heaters at the Feast & Fareway restaurant located at the Golf Course facility to allow year-round outdoor dining.

Current Status: Design has been completed and the project is ready to go out to bid. This project is continuing into FY 2024-25.

Appropriations: Prior Year FY 2024-25 Total Cost
Design - - -
Construction/Materials 50,000 - 50,000
Total 50,000 - 50,000
Funding Source:

Capital Fund 400 50,000 - 50,000
Total 50,000 - 50,000
29 LAWN BOWLING GREEN

REFURBISHMENT AND

FUNGUS MITIGATION
9809-21003
Project Description: The project will eradicate fungus, excavate site to prevent future root intrusion and root issues and replace the lawn bowling turf. The green has reached the end of its useful life and has been damaged by fungus over the past year.

Coronado General Plan: The project is consistent with the General Plan's goal to provide more suitable community space for the performing arts venues put forth by the City of Coronado's organizations.

Environmental Impacts: A negative declaration is anticipated.

Background: The current Lawn Bowling Green was installed 2010 and had a warranty for 7 years. The average life expectancy for the green is 10 years. Use of the Green has increased by 133% and growth is expected to rise in the next 10 years in direct response to the completion of adjoining John D.

Spreckels Center. Additionally, construction of the Spreckels Center negatively impacted the surface of the green. Breakdown of the surface will cause safety issues. Over the past year, there has been a fungus issue.

The project was added to the CIP at the FY 2020-21 during the mid-year adjustment process.

Current Status: The project is currently on hold due to pending litigation.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 160,000 - 160,000
Construction/Materials 640,000 - 640,000
Total 800,000 - 800,000
Funding Source:

General Fund 800,000 - 800,000
Total 800,000 - 800,000
30 AQUATIC CENTER

PLASTER/UNDERWATER

GROUTING & AQUATIC

CENTER DECK

REHABILITATION DESIGN
Project Description: This project will establish plans and specifications needed to refurbish the Aquatic Center deck and pool. Specifications will include the demolition of the current plaster on both pools, removal and installation of bulkhead, repair of rebar and correction of gutter issues, grout underwater pool and gutter tiles, and plaster pools. The deck, which is deteriorating will also be refurbished due to the deterioration of concrete; the rebar is corroding.

Deck repair specifications will include the grinding of 1/8" of the cement, to resurface, replace corroded rebar and remove tiles at the edge of the cutters closest to the cement.

Coronado General Plan: The project is consistent with the Public Facilities Element to maintain the City's public facilities to ensure that the community's residents and visitors are efficiently served in a cost-effective manner that preserves the ambiance of the community and the quality of life of its citizens and the Recreation Element to provide active and passive park and recreational facilities to the community.

Environmental Impacts: This project is not subject to CEQA.

Background: The Aquatic Center deck is a high traffic area that is showing excessive wear and tear. The deck is slippery, has large areas of deterioration and the rebar continues to rust and corrode. The pool's plaster has passed its 10-year recommended life span. The current plaster has begun to pit and discolor and wear down closer to the gunite. Rust from the corroding rebar is showing through the surface. To protect the vessels, equipment and reduce water loss, it is imperative that the pools are replastered.

Current Status: This project is under construction; substantial completion is scheduled for summer 2024 pending no unforeseen circumstances or delays.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 400,000 - 400,000
Construction/Materials 4,238,049 - 4,238,049
Total 4,638,049 - 4,638,049
Funding Source:

FRF 436 4,638,049 - 4,638,049
Total 4,638,049 - 4,638,049
31 WINN ROOM RENOVATION
9732-19005
Project Description: Renovate and investigate possibility of expanding the Winn Room.

Current problems:
• Low ceilings that impact screen visibility
• Size constraints for multipurpose or breaking up room • Poor lighting for stage events
• Outdated information technology (IT) functionality
Coronado General Plan: The project is consistent with the Public Facilities Element to ensure that the community’s residents and visitors are efficiently served in a costeffective manner that preserves the ambience of the community and quality of life of its citizens.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project as it involves the replacement of existing equipment and interior remodel.

Background: This a Council directed project. Updates to technology, and reconfiguration of the space, in conjunction with the North Library Grounds upgrade is desired.

Current Status: Conceptual design options are currently under review. Design recommendations will be presented to City Council in FY 2024-25.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 300,000 - 300,000
Construction/Materials - - -
Total 300,000 - 300,000
Funding Source:

General Fund 300,000 - 300,000
Total 300,000 - 300,000
32 ANIMAL CARE FACILITY

PLANNING
Project Description: This project will assess and plan for desired upgrades at the City’s Animal Care facility located at 1395 First Street.

Environmental Impacts: This is not a project subject to CEQA.

Background: The Coronado Animal Care Facility is operated on a contractual basis on behalf of the City of Coronado by the Pacific Animal Welfare Society (PAWS) of Coronado. The Animal Care Facility provides shelter and care for impounded, stray and relinquished animals, and provides lost and found assistance, licensing, microchipping and adoption services. The City proposes funding for pre-design architectural and cost estimation services to plan for potential upgrades to the existing facilities.

Current Status: This project is continuing into FY 2024-25.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 100,000 - 100,000
Construction/Materials - - -
Total 100,000 - 100,000
Funding Source:

General Fund 100,000 - 100,000
Total 100,000 - 100,000
33 ACCESSIBLE

PLAYGROUND PLANNING
9700-22001
Project Description: This project will assess more inclusive playground options at City Parks and develop a plan for the construction and/or rehabilitation of all the City’s playgrounds to utilize a more inclusive design methodology to improve accessibility at City parks.

Coronado General Plan: This project is consistent with the Public Facilities Element to assure the City's parks are ADA compliant and available to all the public.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project.

Background: This is a Council directed project in alignment with their December 19, 2019, decision to replace conventional playground equipment across City parks with equipment and play structures that are more inclusive and/or barrier free to increase accessibility.

Current Status: The project has not been initiated; it is anticipated planning will occur in FY 2024-25.

Appropriations: Prior Year FY 2024-25 Total Cost
Design - - -
Construction/Materials 600,000 - 600,000
Total 600,000 - 600,000
Funding Source:

General Fund 600,000 - 600,000
Total 600,000 - 600,000
34 ADA ACCESSIBILITY

UPGRADES AT CITY

FACILITIES
Project Description: The City of Coronado has eighteen public facilities, many of which need ADA upgrades. This project will install a total of nine accessible push button doors in the restrooms at John D. Spreckels Center and Lawn Bowling Green, the Coronado Public Library and the Recreation Center.

Coronado General Plan: Maintaining the City's public facilities is consistent with the Public Facilities Element goal to "assure that public services are provided in an equitable manner to all individuals and areas of the community." Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project (Class 2, Section 15302, Replacement or Reconstruction).

Background: The doors have experienced excessive wear and require constant maintenance and repair to keep operational. Replacing these doors to be ADA compliant power assisted doors is in alignment with the City's ADA Transition Plan.

Current Status: This project is continuing into FY 2024-25.

Appropriations: Prior Year FY 2024-25 Total Cost
Design - - -
Construction 87,651 - 87,651
Total 87,651 - 87,651
Funding Source:

CDBG Funds 87,651 - 87,651
Total 87,651 - 87,651
35 Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

LIBRARY ROOF

REPLACEMENT
Replace 20 year old roof on main portion of library.

Project includes design costs for roof replacement on main portion of library.

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year Approp. FY 2024-25 Total Cost Design - 350,000 350,000
Construction Est. - - -
Total - 350,000 350,000
Funding Source:
436 - Facilities Replacement
Fund - 350,000 350,000
Total - 350,000 350,000
This is a new Project for FY 2024-25.

LIBRARY HVAC

REPLACEMENT
Repalce entire HVAC system.

Project includes design costs for replacement of HVAC system. Additional appropriations are anticipated in future budget terms.

The project is consistent with the Public Facilities Element to maintain the City's public facilities to ensure that the community's residents and visitors are efficiently served in a cost-effective manner that preserves the ambiance of the community and the quality of life of its citizens.

It is anticipated that a Categorical Exemption will be processed for this project.
37 DOWNTOWN

ENHANCEMENT PHASE I
Project Description: This project consists of preliminary design for improvements and enhancements on Coronado’s Orange Avenue utilizing Discover Coronado recommendations. It will establish a variety of design parameters that will be used for all future Orange Avenue improvements to ensure a cohesive design aesthetic and vibrant business corridor. Scope may include but is not limited to uniform street furnishings palette, utility box upgrades, bike corral updates, consistent sidewalk treatments, pedestrian crossings, lighting and signage.

Coronado General Plan: The project is consistent with three element goals: Community Design Element to maintain and enhance vibrant commercial districts that are in scale with the rest of the community and that facilitate and encourage pedestrian usage; Land Use Element to create a pedestrian-friendly character with attractive streetscape; and the Transportation Element to encourage pedestrian travel.

Environmental Impacts: The project will improve the overall aesthetics of the area. Construction of the project will have some short-term environmental impacts associated with construction noise, traffic, and air quality; however, the project will have no long-term environmental impacts. It is anticipated that a Categorical Exemption will be processed for this project.

Background: City Council identified a set aside of $500,000 in 2020 for a future capital improvement project to develop and improve the Orange Avenue business corridor, incorporating Discover Coronado’s marketing plan recommendations into the project. There are two additional Orange Avenue projects comprised of aesthetics and street, curb and gutter repairs identified for future years based upon the City’s Downtown Business Area Development Plan.

Current Status: This project will initiate the design phase of the project. Additional appropriations will be required in future budget terms.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 100,000 450,000 550,000
Total 100,000 450,000 550,000
Funding Source:

General Fund 100,000 450,000 550,000
Total 100,000 450,000 550,000
38 SILVER STRAND

UNDERGROUNDING
Project Description: This project will underground 8,960 linear feet of utilities on the Silver Strand State Road (SR) 75 between Fiddler’s Cover and Loews Coronado Bay road.

Coronado General Plan: The project is consistent is also consistent with the Land Use Element to maintain and enhance the residential character and village ambiance of Coronado.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project. (Section 15302 - Replacement or Reconstruction of existing structures and facilities)
Background: The City Council approved the Undergrounding Master Plan in 2019, which outlined conceptual cost estimates and prioritized areas within the City for undergrounding. Silver Strand was the fourth highest priority area. To reduce the City’s expenditure and allow neighborhoods motivated to get their utilities placed underground, the City developed a method whereby neighborhoods could form Utility Undergrounding Benefit Assessment Districts provided there is at least 60% participation from a minimum of 65 contiguous parcels
Current Status: This project is in design.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 200,000 - 200,000
Construction - - -
Total 200,000 - 200,000
Funding Source:

General Fund/CDA 200,000 - 200,000
Transnet - - -
Total 200,000 - 200,000
39 STREET PREVENTATIVE

MAINTENANCE ANNUAL

PROGRAM
FY 2024-25
Project Description: The City slurry seals approximately one-seventh of the City streets on an annual rotating basis. The Preventive Maintenance Program (PMP) also seals minor cracks that have developed in the asphalt.

Coronado General Plan: The improvements are consistent with the Transportation Element and the Public Facilities Element to ensure that adequate public transportation facilities are available in all areas of the City for those individuals in need of them because it will ensure the City's infrastructure (streets) is maintained in good condition and available to the public to safely travel.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project.

Background: Regularly sealing streets extends their useful life and improves their appearance and drivability.

Current Status: The annual project is typically designed in-house, and the slurry seal is applied either in spring or fall to avoid the summer traffic impacts.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 40,000 - 40,000
Construction 560,000 600,000 1,160,000
Total 600,000 - 1,200,000
Funding Source:

HUTA Fund 500,000 - 500,000
Transnet 100,000 - 1,160,000
Total 600,000 600,000 1,200,000
40 SHORES MEDIAN DESIGN
SR-75 FROM AVENIDA DEL

SOL TO AVENIDA LUNAR
9752-20013
Project Description: This project will produce conceptual designs for the medians from Avenida Del Sol to Avenida Lunar and create a cohesive aesthetic design that complements other City medians.

Coronado General Plan: The project is consistent with the Community Design Element to increase landscaping and plants along public access ways.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project (Section 15301 - minor alteration of existing facilities and Section 15302 - Replacement or reconstruction of existing facilities).

Background: The medians, under Caltrans control, have not been properly maintained.

This project will help build a cohesive design that takes the medians near RH Dana and near NAB South into consideration. The project is funded from Hotel Del Development (Master Plan) resources.

Current Status: This project is nearing final design; construction is planned for FY 2024-

25. It is anticipated that approximately 40% of the project will be funded through TransNet. Final plans, specifications and construction costs will be needed to determine the exact split of eligible costs that fall within TransNet guidelines.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 440,000 - 440,000
Construction 1,000,000 - 1,000,000
Total 1,440,000 - 1,440,000
Funding Source:

General Fund (HDC) 1,040,000 - 1,040,000
TransNet 400,000 - 400,000
Total 1,440,000 - 1,440,000
41 Project Description: The proposed conversion district would remove all poles and overhead wiring along a portion of Adella Avenue between Orange Avenue and Ynez Place and the portion of Ynez Place between Adella Avenue and Glorietta Boulevard. All the properties that front these sections of streets were included within the district; however, many of these properties will not have to have any work done on their properties as they are currently connected by an underground service lateral. There are multiple properties identified that will be required to have at least one existing overhead utility converted to an underground lateral connection.

Coronado General Plan: The project is consistent with the Circulation Element goal to "provide circulation service that is safe for pedestrians, bicyclists and motor vehicle traffic, efficient for all users, and direct in accordance with movement desires." It is also consistent with the Land Use Element to maintain and enhance the residential character and village ambiance of Coronado
Environmental Impacts: It is anticipated the project is categorically exempt under CEQA Section 15302 Replacement or Reconstruction.

Background: On November 5, 2019, the City Council authorized the City Manager to enter into negotiations with the Coronado Beach Resort and other property owners for a cost-sharing agreement with the City to underground the overhead utilities in the area. The conversion district is characterized by mixed-use, with commercial and multifamily properties on Adella Avenue and single-family homes and multifamily properties on Ynez Place.

Current Status: The project is in final design.

ADELLA/YNEZ

UNDERGROUNDING
Appropriations: Prior Year FY 2024-25 Total Cost
Design 250,000 - 250,000
Construction 2,000,000 - 2,000,000
Total 2,250,000 - 2,250,000
Funding Source:

CDA Fund 2,250,000 - 2,250,000
Total 2,250,000 - 2,250,000
42 NEIGHBORHOOD LIGHTING

AND STREET IMPROVEMENTS

ALONG THIRD/FOURTH

STREETS
9792-17024
Project Description: This project will install decorative light standards, enhance landscaping and add appropriate street furnishings along the Avenue of Heroes' corridor, also known as California State Highway 282 (Third and Fourth Streets from Orange Avenue to NASNI).

Coronado General Plan: Maintaining the City's infrastructure is consistent with the Public Facilities Element to ensure that the community's residents and visitors are efficiently served in a cost-effective manner that preserves the ambiance of the community and the quality of life of its citizens. The project is consistent with the Historic Preservation Policy to provide support to public recognition programs acknowledging individuals who have contributed to the community.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project.

Background: In April 2014, the City Council designated the SR 282 couplet as the Coronado Avenue of Heroes and established the Hometown Heroes Banner Program to honor Coronado's military along the roadway leading to and from North Island. Adding decorative lighting along with enhanced landscaping and street furnishings along the corridor will serve as a traffic calming measure and enhance the safety and residential neighborhood character.

Current Status: Design is nearly complete; Caltrans permitting is required to continue.

Staff will consult with Caltrans and assess what elements of the current scope of work are viable.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 50,000 - 50,000
Construction 500,000 - 500,000
Total 550,000 - 550,000
Funding Source:

Tolls 550,000 - 550,000
Total 550,000 - 550,000
43 POMONA AVENUE

RECONSTRUCTION AND

UNDERGROUND UTILITY
DESIGN
9717-18008
Project Description: Design to reconstruct Pomona Avenue, including curb and gutter, sewer repair and new roadway pavement. Design work will be coordinated with the undergrounding of the overhead utility lines.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project. (Section 15302 - Replacement or Reconstruction of existing structures and facilities).

Background: Pomona Avenue has had numerous overlays and, as a result, the curb height has been substantially diminished, resulting in poor drainage; the area has also been identified as an underground utility district for the 20A underground funds (see Underground Utility project sheet).

Current Status: This project is in pre-design. The first phase will be the design of the street reconstruction coordinated with the design of the undergrounding of the utility lines to form one coordinated project.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 600,000 - 600,000
Construction - - -
Total 600,000 - 600,000
Funding Source:

General Fund 300,000 - 300,000
SDG&E (20A Funds) 300,000 - 300,000
Total 600,000 - 600,000
44 STREET, CURB AND GUTTER
COR 07 RTIP
9807-21001
Project Description: Annual program to identify streets that need repair and reconstruction (including removal/replacement and asphalt overlays) to curbs, gutters and cross gutters.

Coronado General Plan: The project improvements are consistent with the Transportation Element to ensure that adequate public transportation facilities are available in all areas of the City for those individuals in need of them. The project is also consistent with the Public Facilities Element to ensure the City's infrastructure (street, curb, and gutters) are maintained in good condition and available to the public to safely travel.

Environmental Impacts: Repairs may have a short-term environmental impact during construction; however, once completed, the project will not adversely affect the environment. Roadway surfaces are inspected, and their condition assessed using a 100-point scale referred to as a Pavement Condition Index (PCI). Based on PCI scores as well as input regarding curb and gutter conditions from Public Services and Engineering staff, projects are planned for and prioritized. Construction may be combined with sidewalk and/or alley work as well. Such repairs are typically an eligible expense for TransNet funding, RMRA and HUTA funds.

Background: Typically, streets, curbs and gutters are evaluated in late spring to rate their condition after the rainy season. Based on this visual inspection and input from the Public Services and Engineering Department, the streets, curbs, and gutters are prioritized based on existing conditions. The design is performed late spring.

Current Status: This project has not been initiated.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 100,000 - 100,000
Construction 617,992 - 617,992
Total 717,992 - 717,992
Funding Source:

TransNet (LSI) 717,992 - 717,992
Total 717,992 - 717,992
45 STREET, CURB AND GUTTER
COR07 RTIP
(Cays) FY 2018-19 & FY 2019-20
9740 19SCG/9740 20002
Project Description: Annual program to identify streets that need repair and reconstruction (including removal/replacement and asphalt overlays) to curbs, gutters and cross gutters.

Environmental Impacts: Repairs may have a short-term environmental impact during construction; however, once completed, the project will not adversely affect the environment.

Background: Typically, streets, curbs and gutters are visually inspected throughout the year. Based on this visual inspection and input from the Public Services and Engineering Department, the streets, curbs, and gutters are prioritized based on existing conditions, proposed private development, city CIP projects and the annual Street Preventation Maintenance project.

Construction may be combined with sidewalk and alley work and performed summer/fall. Street, curb and gutter repairs and reconstruction are an eligible expense for TransNet funding.

Current Status: This project is in preliminary design and will focus in the Coronado Cays area.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 125,000 - 125,000
Construction 1,125,000 - 1,125,000
Total 1,250,000 - 1,250,000
Funding Source:

TransNet (LSI) 282,008 - 282,008
RMRA 967,992 - 967,992
Total 1,250,000 - 1,250,000
46 STREET, CURB AND GUTTER
COR07 RTIP
(First & Second Street) FY 2021-22
9700-22002
Project Description: Annual program to identify streets that need repair and reconstruction (including removal/replacement and asphalt overlays) to curbs, gutters and cross gutters.

Environmental Impacts: Repairs may have a short-term environmental impact during construction; however, once completed, the project will not adversely affect the environment.

Construction may be combined with sidewalk and alley work and performed summer/fall. Street, curb and gutter repairs and reconstruction are an eligible expense for TransNet funding.

Current Status: This project is currently in design and will be completed concurrent to the Wastewater Main FY 2016-17 project.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 200,000 - 200,000
Construction 850,000 - 850,000
Total 1,050,000 - 1,050,000
Funding Source:

TransNet (LSI) 1,050,000 - 1,050,000
Total 1,050,000 - 1,050,000
47 CORONADO GATEWAY
9881-10011
Project Description: The project is in the preliminary engineering stage and will include hardscape, landscape, operational improvements, traffic calming and the construction of a pedestrian underpass at the Toll Plaza and surrounding right-of-way areas up to A Avenue.

Coronado General Plan: These improvements are consistent with the Community Design Element to maintain and enhance right-of-ways with increased landscaping and plants along public access ways.

Environmental Impacts: Environmental documentation could range from a Categorical Exemption to a full Environmental Impact Report depending on the extent of the project.

Background: The City has been working to improve the area near the bridge toll plaza since 2014. The previously approved design faced significant potential historical preservation challenges. The current scope and budget were approved by City Council in September of 2019 and federal earmark funds were authorized for use in the project. The preliminary engineering solicitation concluded in January of 2021 and Caltrans authorization of consultant financial documentation was obtained in June of 2021. City Council authorized the award of the preliminary engineering agreement in June of 2021, but agreement was not executed. City Council has requested an update on current scope of project before determining whether to proceed with the project.

Current Status: The project is currently being reassessed for feasibility. If the City proceeds with the project, the preliminary engineering portion of the project will likely be initiated in FY 2024-25.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 1,660,000 - 1,660,000
Construction 3,650,688 - 3,650,688
Total 5,310,688 - 5,310,688
Funding Source:

Toll Funds 4,339,184 - 4,339,184
Earmark Funds 971,504 - 971,504
Total 5,310,668 - 5,310,668
48 FIRST STREET

UNDERGROUNDING
Project Description: This project will underground utilities on First Street; the utilities along First Street do not fall into the typical conversion category because it has two separate circuits. These circuits can be seen as separate electrical lines/poles on both sides of First Street.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project. (Section 15302 - Replacement or Reconstruction of existing structures and facilities).

Background: The City Council approved the Undergrounding Master Plan in 2019, which outlined conceptual cost estimates and prioritized areas within the City for undergrounding. To reduce the City’s expenditure and allow neighborhoods motivated to get their utilities placed underground, the City developed a method whereby neighborhoods could form Utility Undergrounding Benefit Assessment Districts provided there is at least 60% participation from a minimum of 65 contiguous parcels. First Street residents submitted a petition to form an assessment district along First Street between D Avenue and Alameda Boulevard.

Current Status: This project is in design.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 100,000 - 100,000
Construction - - -
Total 100,000 - 100,000
Funding Source:

CDA Fund 100,000 - 100,000
Total 100,000 - 100,000
49 SEAWALL STABILIZATION & REPAIR

PUBLIC RIGHT OF WAY
Project Description: This project will investigate and repair identified seawalls needing maintenance along the causeways located in the public right of way to ensure their continued usage.

Coronado General Plan: This project is consistent with the Conservation and Bay Element to protect, conserve and enhance Coronado's natural cultural resources for the enjoyment and benefit of present and future generations.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project.

Background: A consultant has been retained to review historical documents, conduct a visual inspection of the seawall and surroundings, and a geophysical inspection of the soil on the land and an underwater inspection of the seawall. Several areas need repair. This is a maintenance project of high importance; if the needed repairs are left unchecked, the soils behind the seawall will continue to migrate to the bay (sapping) leaving voids and sinkholes which could undermine the roads and sidewalks.

Current Status: This project is in design.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 100,000 - 100,000
Construction 500,000 - 500,000
Total 600,000 - 600,000
Funding Source:

TransNet 500,000 - 500,000
General Fund 100,000 - 100,000
Total 600,000 - 600,000
50 Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year Approp. FY 2024-25 Total Cost Design - 500,000 500,000
Construction Est. - - -
Total - 500,000 500,000
Funding Source:
210 TransNet 500,000 500,000
Total - 500,000 500,000
This is a new project for FY 2024-25.

ALLEY

REPLACEMENT/REPAIRS
Upgrade and repair of city alleys.

The improvements are consistent with the Transportation Element and the Public Facilities Element to ensure that adequate public transportation facilities are available in all areas of the City for those individuals in need of them because it will ensure the City's infrastructure (streets) is maintained in good condition and available to the public to safely travel It is anticipated that a Categorical Exemption will be processed for this As-needed major and minor upgrades and repairs of city alleys at various locations.
51 Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year Approp. Future Funding Total Cost Design - 100,000 100,000
Construction Est. - 400,000 400,000
Total - 500,000 500,000
Funding Source:

RTCIP, HUTA, RMRA - 500,000 500,000
Total - 500,000 500,000
This is a new project for FY 2024-25.

TRAFFIC SIGNAL AND

CONTROL DEVICE

UPGRADES
As-needed traffic signal and control device upgrades at various locations.

Upgrades and repairs to traffic signals and related devices are needed at various locations.

It is anticipated that a Categorical Exemption will be processed for this project.

REHABILITATION &

TRANSBAY SEWER MAIN
(BACKUP LINE) INSPECTION
9721-18010
Project Description: Inspect the backup Transbay sewer main and check for deterioration or damage. Rehabilitate the manhole located at Seaport Village.

Coronado General Plan: The project is consistent with the Conservation Element to provide for an inspection of the force main to ensure its safe operation to protect and conserve Coronado's natural resources, and to replace insufficient manholes to ensure drainage is operating efficiently to protect and conserve Coronado's natural resources.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project. (Section 15301 - Existing Facilities involving negligible or no expansion of use).

Background: Perform a follow-up inspection on the backup Transbay line to determine if any deterioration/damage has occurred since the line was inspected five years ago. Rehabilitating the sewer manhole in Seaport Village will help reduce odors from escaping the sewer system.

Current Status: Rehabilitation of the sewer manhole is still pending. The bid and construction phases are anticipated to be completed in FY 2024-25.

Appropriations: Prior Year FY 2024-25 Total Cost
Inspection 550,000 - 550,000
Total 550,000 - 550,000
Funding Source:

Wastewater Fund 550,000 - 550,000
Total 550,000 - 550,000
53 PUMP STATION UPGRADES
(POINT)
9722-18011
Project Description: Replace the wet well and valve box hatches, construct a 3" suction bypass system combing a suction line and a discharge line in a separate utility box and replace the pumps with grinder pump and upgrade the controls.

Coronado General Plan: This project is consistent with the Conservation Element to replace deteriorated equipment to protect and conserve Coronado's natural resources and the Public Facilities Element to ensure the City's sewer pump stations are kept in adequate condition.

Environmental Impacts: It is anticipated that a Negative Declaration or Categorical Exemption will be processed for this project.

Background: Wet well and valve box hatches are corroded and do not sit within the frame. The current pumps are prone to clogging. Wipes and other nondegradable material continue to clog the existing pumps. New grinder pumps will significantly reduce pump clogging. The control system is old and should be replaced. Installing bypass ports will allow continued flow during maintenance operations, improve site safety and improve emergency activities by eliminating the need to have both vaults open during emergencies.

Current Status: Project is anticipated to be at 100% design by June of 2023. The bid and construction phases are anticipated to be completed in FY 2024-25.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 140,000 - 140,000
Construction 1,247,000 - 1,247,000
Total 1,387,000 - 1,387,000
Funding Source:

Wastewater Fund 1,387,000 - 1,387,000
Total 1,387,000 - 1,387,000
54 WASTEWATER MAIN

REPLACEMENT PROGRAM
FY 2016-17
9788-17020
Project Description: Identify and replace wastewater mains and manholes and coordinate with projects to resurface the concrete alleys.

Coronado General Plan: The project is consistent with the Public Facilities Element to ensure that the City's infrastructure (sidewalks/alleys) is maintained in good condition and the Land Use Element to replace and ensure that the sewer system is of adequate capacity to serve the community.

Environmental Impacts: There are minor short-term adverse environmental impacts associated with replacing wastewater mains and manholes. It is anticipated that they would be installed under a Negative Declaration.

Background: The wastewater main replacement annual program corrects deficiencies in the sanitary sewer system by replacing undersized and/or deteriorated wastewater mains. Reference: City of Coronado Sewer Master Plan.

Efforts are made to coordinate water main/manhole replacements with street or alley resurfacing wherever possible.

Current Status: The project design is being finalized; construction is anticipated to take place in FY 2024-25.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 100,000 - 100,000
Construction 925,563 - 925,563
Total 1,025,563 - 1,025,563
Funding Source:

Wastewater Fund 1,025,563 - 1,025,563
Total 1,025,563 - 1,025,563
55 SATELLITE WATER RECYCLING

AND TURF CARE FACILITIES
9778-17012
Project Description: Conduct environmental review and completion of bridging documents to utilize design-build process for the construction of a wastewater recycling facility and a turf care facility at Coronado public golf course. Purpose is to generate sufficient reclaimed water to irrigate the golf course, Orange Avenue medians, and the City parks within the Village. Also working with the San Diego Port District to potentially irrigate Tidelands Park.

Coronado General Plan: The project is consistent with the Conservation Element goal because it will provide sound water conservation management and irrigation techniques that will lead to increased conservation of water supplies and minimize effects of water supply shortages.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project.

Background: To continue the City's efforts in water conservation, the City is implementing low impact landscaping, installing efficient irrigation systems and conceptualizing a wastewater recycling facility to generate recycled water to irrigate the golf course and explore options to sell excess recycled water back to Cal-Am.

Current Status: An RFQ to select qualified Design-Build firms was issued, and an RFP completed. Bid results were significantly higher than anticipated. An assessment of project options is currently underway.

Appropriations: Prior Year FY 2024-25 Total Cost
Conceptual/Design 1,172,000 - 1,172,000
Construction - - -
Total 1,172,000 - 1,172,000
Funding Source:

General Fund 1,172,000 - 1,172,000
Total 1,172,000 - 1,172,000
56 WASTEWATER MAIN
PRIORITY 2023-24
Project Description: The project includes inspection and assessment of existing wastewater mains and manholes across the City, and for the design and repair/replacement of mains and manholes identified as needing rehabilitation. The project will CCTV approximately 50 “hot spot” wastewater mains, the Country Club area, and the Cays. All manholes associated with those wastewater mains will be inspected.

Efforts are made to coordinate wastewater main/manhole replacements with street or alley resurfacing wherever possible.

Current Status: This is a combination of two prior years’ projects and appropriations, Wastewater Main 2015-16 and Priority Sanitary FY 2022. The CCTV of the critical mains in the designated areas ensures the City is prioritizing the sanitary sewer infrastructure appropriately.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 230,000 - 230,000
Construction 2,070,000 - 2,070,000
Total 2,300,000 - 2,300,000
Funding Source:

Wastewater Fund 2,300,000 - 2,300,000
Total 2,300,000 - 2,300,000
57 WASTEWATER EMERGENCY

RISK EVALUATION
Project Description: This project consists of evaluating response readiness to emergency scenarios such as extended station power loss, pump & collection system failures, natural disasters and other impacts preventing effluent transportation to the San Diego Metro system. Project will help inform future capital expenditure planning, identify bypass power capacity and help inform transportation plans for moving effluent off of Coronado.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project.

Background: Response readiness is essential in any emergency plan. Identifying emergency designs, plans and equipment standards enhance prevention of, and limits exposure to damages. It also accelerates recovery back to normal conditions. Small duration emergency events are manageable.

Without site readiness, coordination and equipment resource management, longer duration events and multiple site emergencies increase the City’s risk exposure.

Current Status: This project has not been initiated.

Appropriations: Prior Year FY 2024-25 Total Cost
Design/Study 30,000 - 30,000
Total 30,000 - 30,000
Funding Source:

Wastewater Fund 30,000 - 30,000
Total 30,000 - 30,000
58 PUMP STATION

REHABILITATION
(PARKER)
9777-17011
Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Install a permanent generator and automatic transfer switch, exterior lights, frontage access fence and access to the Navy, H2S and oxygen sensors. Replace rusted switchgear panel, three concrete station lids with hatch doors, and the main access door. Storm improvements include wet well isolation valve, access to the 54" and 24" discharge lines outside of the station, and flow meters. Repair the deteriorated wet well.

Reconfigure the diverting capabilities to be automated with the sewer system. Sewer improvements include flow meters, combining exterior sewer bypass ports into one box and reversing the bypass in-line bleed valve and spacing spool.

This project is consistent with the Conservation Element to replace deteriorated equipment and to protect and conserve Coronado's natural resources and the Public Facilities Element to ensure the City's sewer pump stations are kept in adequate condition.

It is anticipated that a Categorical Exemption will be processed for this project.

The station lacks backup power necessary to maintain critical sewer and storm services during station failures. During power loss, any delay in response puts the neighboring area at risk, especially during rain events.

This area is known to flood. Maintenance of some pumping components is delayed due to the lack of engineered safety devices such as better access to the discharge system and isolation valves on the wet well side.

This project is in construction. The total project budget is estimated to be near $32 million so an additional appropriations will be requested as needed. A total of $13.3 million in current funding was from a Fund 436 loan and $15,363,196 in current funding was a transfer from Fund 160.

Appropriations: Prior Year FY 2024-25 Total Cost
Design/Acquisition 4,034,967 - 4,034,967
Construction 26,842,229 - 26,842,229
Total 30,877,196 - 30,877,196
Funding Source:

Wastewater Fund 30,593,696 - 30,593,696
General Fund 283,500 - 283,500
Total 30,877,196 - 30,877,196
59 Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

This project includes the addition of flow meters and pump station bypass connections at the Cays Pump Station.

This project is consistent with the Conservation Element to replace deteriorated equipment to protect and conserve Coronado's natural resources and the Public Facilities Element to ensure the City's sewer pump stations are kept in adequate condition.

It is anticipated that a Categorical Exemption will be processed for this project (Class 2, Section 15302, Replacement or Reconstruction).

The addition of flow meters to the Cays Pump Station will allow for improved monitoring of pump station activity, improved accuracy for billing for Navy wastewater flows entering the City’s system and help anticipate and plan for routine pump station maintenance. New bypass connections will assist with maintenance activity.

This project is continuing into 2024-25.

CAYS PUMP STATION

IMPROVEMENTS
Appropriations: Prior Year FY 2024-25 Total Cost
Design 100,000 - 100,000
Construction 400,000 - 400,000
Total 500,000 - 500,000
Funding Source:

Wastewater Fund 500,000 - 500,000
Total 500,000 - 500,000
60 FLOW METER INSTALLATION

PROJECT
Project Description: This project consists of evaluating, selecting and installing flow meters appropriate for pump/diverter stations/basin site conditions and connecting meters to existing Fleetzoom remote monitoring systems.

Selected stations are Bandel Storm and diverter, Glorietta Bay, Cays Main, Coastal Campus connection and dry weather nuisance sites. Pipe modifications are expected to meet installation requirements.

Coronado General Plan: The project is consistent with the Conservation Element to replace deteriorated equipment to protect and conserve Coronado's natural resources and the Public Facilities Element to ensure the City's sewer pump stations are kept in adequate condition. provide for an Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project. (Section 15301 - Existing Facilities involving negligible or no expansion of use).

Background: This project is significant in that the meters will provide continual system capacity data, O&M station performance information and bypass information.

Current Status: This project has not been initiated.

Appropriations: Prior Year FY 2024-25 Total Cost
Installation 100,000 - 100,000
Total 100,000 - 100,000
Funding Source:

Wastewater Fund 100,000 - 100,000
Total 100,000 - 100,000
61 PUMP STATION

UPGRADES AND

MAINTENANCE
Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

The project includes inspection and assessment of existing pump stations across the City, and for the design and repair/replacement of equipment identified as needing rehabilitation upgrades. H The project is consistent with the Conservation Element to provide for an inspection of the manhole structures to ensure its safe operation to protect and conserve Coronado's natural resources, and to replace insufficient manholes to ensure drainage is operating efficiently to protect and conserve Coronado's natural resources.

It is anticipated that a Categorical Exemption will be processed for this project. (Section 15301 - Existing Facilities involving negligible or no expansion of use).

This project supports the on-going routine maintenance of the City’s wastewater infrastructure providing the necessary inspection of existing structures to prioritize, design, and install improvements wherever identified as being needed.

This project is continuing into 2024-25.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 60,000 - 60,000
Construction 440,000 - 440,000
Total 500,000 - 500,000
Funding Source:

Wastewater Fund 500,000 - 500,000
Total 500,000 - 500,000
62 BANDEL PUMP STATION

IMPROVEMENTS
(UNDERGROUND)
Project Description: This project primarily consists of rehabilitating/replacing underground elements of the existing pump station including valves, pipes, spools, supports, conduits, and hatches. Additional underground improvements will also be made to allow for the future relocation of underground pump station controls to the surface. Lastly, underground pump station discharge points to the gravity storm drain system will be relocated away from the centerline of Alameda Boulevard and closer to curb line to reduce traffic control required when performing routine pump station maintenance.

Environmental Impacts: It is anticipated that a Categorical Exemption will be processed for this project (Class 2, Section 15302, Replacement or Reconstruction).

Background: This project provides maintenance needed to keep the pump station operational and running efficiently. The project will also include features to allow for the possible future relocation of pump station controls to an above-ground location as the pump station is subject to flooding under certain conditions.

Current Status: This is a revised project prioritizing underground improvements before infiltration repairs.

Appropriations: Prior Year FY 2024-25 Total Cost
40,000 - 40,000
Construction 360,000 - 360,000
Total 400,000 - 400,000
Funding Source:

Storm Drain Fund 400,000 - 400,000
Total 400,000 - 400,000
63 FIRST STREET STORM WATER

PUMP STATION FLOOD RELIEF
9743-20005
Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

This project will consist of the design and construction of a storm water pump station and tide gate to alleviate the flooding that occurs on First Street in the vicinity of An Avenue during high tides.

The project is consistent with the Circulation Element goal to "provide circulation service that is safe for pedestrian, bicycle and motor vehicle traffic, efficient for all users, and in accordance with movement desires." It is anticipated that a Categorical Exemption will be processed for this project.

First Street near A Avenue is subject to flooding during rain events when associated with high tides. The flooded street poses a potential hazard to people and property in the area, could pose a risk for property damage when the flood water has risen above the curb line, and reached adjacent structures.

The project is currently at 100% design. Staff are seeking EPA grant funds to cover a portion of the project costs and awaiting Port approval for permits.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 75,000 - 75,000
Construction Est. 875,000 - 875,000
Total 950,000 - 950,000
Funding Source:

Wastewater 950,000 - 950,000
Total 950,000 - 950,000
64 FIVE POINTS DRAINAGE

PRELIMINARY ENGINEERING
Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

This project will consist of preliminary engineering for solutions to alleviate the flooding that occurs at the five-way intersection of Glorietta Boulevard, Pomona Avenue and Tenth Street, and to repair/replace existing, damaged drainage structures within the intersection.

Five Points is subject to flooding during rain events, particularly when associated with high tides. The flooded street poses a potential hazard to people and property in the area, could pose a risk for property damage when the flood water has risen above the curb line, and reached adjacent structures.

This project is currently in design and is continuing into FY 2024-25.

Appropriations: Prior Year FY 2024-25 Total Cost
Design 100,000 - 100,000
Construction Est. - 250,000 250,000
Total 100,000 250,000 350,000
Funding Source:

Transnet 100,000 250,000 300,000
Total 100,000 250,000 300,000
65 Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year Approp. FY 2024-25 Total Cost Design - 100,000 100,000
Construction Est. - 300,000 300,000
Total - 400,000 400,000
Funding Source:

Storm Drain Fund - 400,000 400,000
Total - 400,000 400,000
This is a new Project for FY 2024-25.

STORM DRAIN REPAIRS AT

VARIOUS LOCATIONS
As-needed repairs to storm drains at various locations.

As-needed storm drain repairs at various locations including installing a storm drain pipe at Acacia and Cabrillo.

The project is consistent with the Conservation Element to replace deteriorated equipment to protect and conserve Coronado's natural resources and the Public Facilities Element to ensure the City's Drainage system is kept in adequate condition.

It is anticipated that a Categorical Exemption will be processed for this project.
66 FY 2024-25 CIP Modification Summary
Closed Projects Modification / Status Summary
Court Resurfacing Construction ceased in August of 2023; notice of completion (NOC) filed in December of 2023.

Retitled/Rescoped Projects Modification / Status Summary Sanitary Manhole Rehabilitation Retitled Pump Station Upgrades and Maintenance Deleted Projects Modification / Status Summary
None Trash Amendment Phases Two and potentially Three will be done as Minor Projects due to project value and not
meeting the definition of a project that adds value to an asset or extends its life cycle.

New Projects Modification / Status Summary
Police Women's Locker Expansion Proposed for inclusion in the FY 2024-25 CIP pending City Council approval.

Police HVAC Chiller & Hot Water Tank
Replacement
Proposed for inclusion in the FY 2024-25 CIP pending
City Council approval.

Fire 37 Dorm Renovation Proposed for inclusion in the FY 2024-25 CIP pending City Council approval.

Roof Replacement at Various City
Facilities
Proposed for inclusion in the FY 2024-25 CIP pending
City Council approval.

HVAC Replacement at Various City
Facilities
Proposed for inclusion in the FY 2024-25 CIP pending
City Council approval.

Golf Course Irrigation Replacement Proposed for inclusion in the FY 2024-25 CIP pending City Council approval.

Library Roof Replacement Proposed for inclusion in the FY 2024-25 CIP pending City Council approval.

Library HVAC Replacement Proposed for inclusion in the FY 2024-25 CIP pending City Council approval.

Alley Replacement Proposed for inclusion in the FY 2024-25 CIP pending City Council approval.

Traffic Signal Control Device
Upgrades
Proposed for inclusion in the FY 2024-25 CIP pending
City Council approval.

Storm Drain Repairs at Various
Locations
Proposed for inclusion in the FY 2024-25 CIP pending
City Council approval.
67 Category Project Title Sequencing Funding
Source(s)
Estimated
Project Cost
Prior Yr(s)
Appropriation
FY 24-25
Proposed
Budget
PF Aquatic Center Plaster/Underwater Grouting & Aquatic Center Deck Rehabilitation Design 1 FRF 4,638,049 4,638,049 - PF Feast & Fareway Outdoor Heaters 1 GF 50,000 50,000 - PF Lawn Bowling Green Refurbishment and Fungus
Mitigation 1 GF 1,308,000 800,000 -
PF Cays Park Rehabilitation Master Plan 1 GF 418,742 418,742 - PF John D. Spreckels Center (JDSC) and Lawn Bowling Green Emergency Generator 1 CDBG 650,000 241,338 -
TROW Downtown Beautification Project (NEW) 1 GF, TN 3,400,000 100,000 450,000 TROW Street, Curb & Gutter COR07 RTIP (First & Second Street) FY 2021-22 1 TN 1,050,000 1,050,000 -
TROW Shores Median Design SR-75 from Avenida Del Sol to Avenida Lunar 1 TN, GF 1,440,000 1,440,000 -
TROW Seawall Stabilization & Repair Public Right of Way 1 GF, TN 600,000 600,000 - WW Pump Station Upgrades (Point) 1 WW 1,387,000 1,387,000 - WW Seaport Manhole Rehabilitation & Transbay Sewer Main (Backup Line) Inspection 1 WW 550,000 550,000 -
WW Wastewater Main Replacement Program FY 2016-17 1 WW 1,025,563 1,025,563 - WW Pump Station Rehabilitation (Parker) 1 WW, GF 32,500,000 30,877,196 - PF Animal Care Facility Planning 2 GF 100,000 100,000
-
SD First Street Storm Water Pump Station Flood Relief 2 WW 1,087,500 950,000 - SD Storm Drain Repairs at Various Locations (NEW) 2 GF 400,000 - 400,000 TROW Adella Ynez Undergrounding 2 CDA 2,250,000 2,250,000 - WW Wastewater Main Priority 2023-24 2 WW 2,300,000 2,300,000 - CF FS 37 Dorm Rennovation (NEW) 3 GF 100,000 - 100,000
CF Police Women's Locker Room Expansion (NEW) 3 GF 200,000 - 350,000 CF Police HVAC Chiller and Hot Water Tank Replacement
(NEW) 3 FRF 350,000 350,000
CF Police Station Generator Installation 3 GF 665,000 665,000 - CF/PF Roof Replacement or Repairs at Various City Facilities (NEW) 3 FRF 1,500,000-
350,000
PF Golf Course Irrigation Replacement (NEW) 3 GOLF 9,000,000 200,000 - PF Winn Room Renovation 3 GF 300,000 300,000 -
PF Library HVAC Replacement (NEW) 3 FRF 2,000,000 - 350,000 PF Library Roof Replacement (NEW) 3 FRF 1,750,000 - 350,000 SD Bandel Pump Station Improvements (Underground) 3 SD 400,000 400,000 - TROW Coronado Gateway 3
Tolls,
Earmark
Funds
4,000,000 5,310,688 -
TROW Street, Curb & Gutter COR07 RTIP (Cays) FY 2018-19 & FY 2019-20 3 TN, RMRA 1,250,000 1,250,000 -
WW Wastewater Emergency Risk Evaluation 3 WW 30,000 30,000 - WW Cays Pump Station Improvements 3 WW 500,000 500,000 - WW Satellite Water Recycling and Turf Care Facilities 3 GF 1,172,000 1,172,000 - CF Police Station Perimeter & Entrance Security 4 GF 416,440 416,440 - CF/PF HVAC Replacement or Repairs at Various Facilites (NEW) 4 FRF 600,000 600,000 PF ADA Accessibility Upgrades at City Facilities 4 CDBG 87,651 87,651 - PF Accessible Playground Planning 4 GF 600,000 600,000 - SD Five Points Drainage Preliminary Engineering 4 TN 350,000 100,000 250,000 TROW Street Preventative Maintenance Annual Program (FY 24 & FY 25) 4 HUTA, TN 1,200,000 600,000 600,000
TROW Traffic Signal and Control Device Upgrades (NEW) 4 RTCIP,
HUTA,
RMRA
500,000
-
500,000
TROW First Street Undergrounding 4 CDA 100,000 100,000 - TROW Alley Replacement/Repairs (NEW) 4 TN 500,000 500,000 Master Project List for Fiscal Year 2024-25 with Overall Sequencing 68 TROW Silver Strand Undergrounding
4 CDA 200,000 200,000
-
WW Pump Station Upgrades and Maintenance4 WW 500,000 500,000 -
TROW Neighborhood Lighting and Street Improvements Along Third/Fourth Streets
5 Tolls 550,000 550,000-
TROW Street, Curb & Gutter COR07 RTIP5 TN 717,992 717,992 -
TROW Pomona Avenue Reconstruction and Underground Utility Design
5 GF, 20A
Funds 600,000 600,000
-
WW Flow Meter Installation Project5 WW 100,000 100,000
-
Total CIP: 85,393,937 63,177,659 5,150,000
69 No. City Facilities (CF) Sequencing
Project Budget Appropriations to
Date FY25 FY26 FY27 FY28 FY29 5 Year Total 400
Capital Fund 160 CDA 206 HUTA 207 RMRA 210
TransNet
211
RTCIP
215
Tolls
220 Tidelands
Fund
260420
CDBG Fund 436 FRF 510 Wastewater
520 Golf
Course
530
Storm Drain Other
1 Police Station Generator Installation 3 665,000 665,000 665,000 665,000 2 Police Station Perimeter & Entrance Security 4 416,440 416,440 416,440 416,440 3 Police Women's Locker Expansion (NEW) 3 200,000 350,000 350,000 350,000 4 Police HVAC Chiller & Hot Water Tank Replacement
(NEW) 3 350,000 350,000 350,000 350,000
5 Fire 37 Dorm Renovation (NEW) 3 100,000 100,000 100,000 100,000 6 Roof Replacement at Various City Facilities (NEW) (CF/PF) 3 1,500,000 350,000 1,150,000 1,500,000 1,500,000 7 HVAC Replacement at Various City Facilities (NEW) 4 600,000 600,000 600,000 600,000 8 Police Station Basement Gym 302,000 302,000 302,000 302,000 9 Police Station Breakroom Renovation 136,000 136,000 136,000 136,000 10 Police Station HVAC System Up 685,000 685,000 685,000 685,000 11 Public Services New Shop Roof Replacement 646,060 646,060 646,060 646,060 12 Public Services Administration Bldg Roof Replacement 368,022 368,022 368,022 368,022 13 Public Services Old Shop Roof Replacement 247,385 247,385 247,385 247,385 14 Fire Services PPE Carcinogen Reduction Lockers 1,100,000 1,100,000 1,100,000 1,100,000 Category Subtotal 7,315,907 1,081,440 1,750,000 2,688,000 685,000 1,014,082 247,385 7,465,907 3,069,440 4,396,467 1 Public Facilities (PF) Project Budget Appropriations to Date FY25 FY26 FY27 FY28 FY29 5 Year Total 400 Capital Fund 160 CDA 206 HUTA 207 RMRA 210 TransNet 211
RTCIP
215
Tolls
220 Tidelands
Fund
260420
CDBG Fund 436 FRF 510 Wastewater
520 Golf
Course
530
Storm Drain Other
1 John D. Spreckels Center (JDSC) Emergency Generator 1 241,338 241,338 241,338 241,338 2 Cays Park Rehabilitation Master Plan 1 2,400,000 418,742 981,258 1,000,000 2,400,000 2,400,000 3 Golf Course Irrigation Replacement (NEW) 3 9,200,000 200,000 9,000,000 9,200,000 9,200,000 4 Feast & Fareway Patio Heaters 1 50,000 50,000 50,000 50,000 5 Winn Room Renovation Design 2 300,000 300,000 300,000 300,000 6 Accessible Playground Planning 3 600,000 600,000 600,000 600,000 7 Lawn Bowling Green Refurbishment 1 1,308,000 800,000 508,000 1,308,000 1,308,000 8 Aquatic Center Deck Replacement and Pool Plaster 1 4,638,049 4,638,049 4,638,049 4,638,049 9 Animal Care Facility Preliminary Planning 2 100,000 100,000 100,000 100,000 10 ADA Facilities Upgrade 4 87,651 87,651 87,651 87,651 11 Library Roof Replacement (NEW) 3 1,750,000 350,000 1,400,000 1,750,000 1,750,000 12 Library HVAC Replacement (NEW) 3 2,000,000 350,000 1,650,000 2,000,000 2,000,000 13 Golf Course Trellis Demo/Rebuild 121,000 121,000 121,000 121,000 14 Bluewater Grill Boat House Raising Feasibility Study 242,000 242,000 242,000 242,000 15 Library Restroom 781,000 781,000 781,000 781,000
16 Tennis Center Cts 1-8 Fence Replacement 787,787 787,787 787,787 787,787 17 Community Center Flat Roof Replacement 660,000 600,000 600,000 600,000 18 Bluewater Grill Pilings 1,210,000 1,210,000 1,210,000 1,210,000 19 Lifeguard Service Bldg Roof Replacement 132,000 132,000 132,000 132,000 20 City Hall Promenade/Walkway 2,662,000 662,000 1,500,000 500,000 2,662,000 2,662,000 22 Cays Court Repairs-Light, Fencing/Fixtures 440,000 440,000 440,000 440,000 Category Total 29,650,825 7,435,780 700,000 15,350,045 2,515,000 1,940,000 1,710,000 29,650,825 9,428,787 1,331,000 328,989 9,120,049 9,442,000 Transportation Right of Way (TROW)
Project Budget Appropriations to
Date FY25 FY26 FY27 FY28 FY29 5 Year Total 400
Capital Fund 160 CDA 206 HUTA 207 RMRA 210
TransNet
211
RTCIP
215
Tolls
220 Tidelands
Fund
260420
CDBG Fund 436 FRF 510 Wastewater
520 Golf
Course
530
Storm Drain Other
1 Downtown Enhancement Phase I 1 3,400,000 100,000 450,000 2,000,000 850,000 3,400,000 2,600,000 800,000 2 Silver Strand Undergrounding 4 200,000 200,000 200,000 200,000 3 Street Preventive Maintenance (COR04 RTIP-Street/Road Maintenance; Minor Repair) ( FY 24 & FY25) 4
3,850,000 600,000 600,000 600,000 650,000 700,000 700,000 3,850,000 3,000,000 850,000 4 Shores Median Design SR-75 from Avenida Del Sol to
Avenida Lunar 1 1,440,000 1,440,000 1,440,000 1,040,000 400,000 5 Adella/Ynez Undergrounding 2 2,250,000 2,250,000 2,250,000 2,250,000 6 Neighborhood Lighting & Street Improvements Along Third and Fourth Streets 4 550,000 550,000 550,000 550,000
7 Pomona Avenue and Underground Utility Design 5 600,000 600,000 600,000 300,000 300,000 8 Street, Curb & Gutter COR07 RTIP 5 717,992 717,992 717,992 717,992 9 Street, Curb & Gutter COR07 RTIP (Cays) 3 1,250,000 1,250,000 1,250,000 967,992 282,008 10 Street, Curb & Gutter COR07 RTIP (1st & 2nd St) 1 1,050,000 1,050,000 1,050,000 1,050,000 11 Coronado Gateway 3 5,310,688 5,310,688 5,310,688 4,339,184 971,504 12 First Street Undergrounding 3 100,000 100,000 100,000 100,000 13 Seawall Stabilization & Repair 1 600,000 600,000 600,000 100,000 500,000 14 Alley Replacement/Repairs (NEW) 4 500,000 500,000 500,000 500,000 15 Traffic Signal and Control Device Upgrades (NEW) 4 500,000 500,000 500,000 50,000 430,000 20,000 16 Shores Promenade Replacement/Repairs Phase 1 275,000 275,000 275,000 275,000 17 Shores Sidewalk Repairs 220,000 220,000 220,000 220,000 18 Bike Path Improvements 550,000 550,000 550,000 550,000 19 Nature's Bridge to Discovery-Man's Migration to Silver Strand 1,500,000 1,500,000 1,500,000 1,500,000
20 Downtown Enhancement 100 Block 1,210,000 1,210,000 1,210,000 50,000 1,160,000 Category Total 26,073,680 14,768,680 2,050,000 4,375,000 1,500,000 1,910,000 1,470,000 26,073,680 6,415,000 2,550,000 3,050,000 1,397,992 6,480,000 20,000 4,889,184 1,271,504 Wastewater (WW) Project Budget Appropriations to
Date FY25 FY26 FY27 FY28 FY29 5 Year Total 400 Capital Fund 160 CDA 206 HUTA 207 RMRA 210 TransNet 211
RTCIP
215
Tolls
220 Tidelands
Fund
260420
CDBG Fund 436 FRF 510 Wastewater
520 Golf
Course
530
Storm Drain Other
1 Seaport Manhole Rehabilitation 1 550,000 550,000 550,000 550,000 2 Pump Station Evaluation & Repairs (Point) 1 1,387,000 1,387,000 1,387,000 1,387,000 3 Wastewater Main Replacement Program FY2016-17 1 1,025,563 1,025,563 1,025,563 1,025,563 4 Satellite Water Recycling and Turf Care Facilities 3 1,172,000 1,172,000 1,172,000 1,172,000 5 Wastewater High Priority Mains & Manholes Project (FY23- 24)
2 2,300,000 2,300,000 2,300,000 2,300,000
6 Wastewater Emergency Risk Evaluation 3 30,000 30,000 30,000 30,000 7 Parker Pump Station Rehabilitation 1 32,500,000 30,877,196 1,622,804 32,500,000 283,500 32,216,500 Txfr from CDA 8 Cays Pump Station Improvements 3 500,000 500,000 500,000 500,000 9 Wastewater Flow Meter Installations 5 100,000 100,000 100,000 100,000 10 Pump Station Upgrades and Maintenance 2,500,000 500,000 500,000 500,000 500,000 500,000 2,500,000 2,500,000 11 Glorietta Bay Pump Station Permanent Generator & ATS 1,000,000 500,000 500,000 1,000,000 1,000,000 12 Wastewater Main and Manhole Replacement Program 4,400,000 1,100,000 1,100,000 1,100,000 1,100,000 4,400,000 4,400,000 13 Alameda Blvd (Third and Fourth) Trunk Line MH Additions 500,000 500,000 500,000 500,000 14 Pipe Capacity Eval b/t MH156/7 @8th & Alameda 500,000 500,000 500,000 500,000 Category Total 48,464,563 38,441,759 3,722,804 2,600,000 2,100,000 1,600,000 48,464,563 1,455,500 47,009,063 Storm Drain (SD) Project Budget Appropriations to
Date FY25 FY26 FY27 FY28 FY29 5 Year Total 400
Capital Fund 160 CDA 206 HUTA 207 RMRA 210
TransNet
211
RTCIP
215
Tolls
220 Tidelands
Fund
260420
CDBG Fund 436 FRF 510 Wastewater
520 Golf
Course
530
Storm Drain Other
1 Bandel Pump Station Improvements (Underground) 400,000 400,000 400,000 400,000 2 First Street Storm Water Pump Station Flood Relief 1,087,500 950,000 137,500 1,087,500 950,000 137,500 3 Five Points Drainage Preliminary Engineering 350,000 100,000 250,000 350,000 350,000 4 Storm Drain Repairs at Various Locations (NEW) 1,200,000 400,000 400,000 400,000 1,200,000 1,200,000 5 Storm Drain Access Points 200,000 200,000 200,000 200,000 6 Bandel Pump Station Major Upgrades/Stationary GeneratorAboveground 800,000 800,000 800,000 800,000 7 Trash Amendment Phase 2 and 3 175,000 75,000 100,000 175,000 175,000 Category Total 4,212,500 1,450,000 650,000 337,500 875,000 400,000 500,000 4,212,500 350,000 950,000 2,912,500 Totals 115,717,475 63,177,659 5,150,000 26,473,349 8,175,000 7,364,082 5,527,385 115,867,475 20,368,727 2,550,000 3,050,000 1,397,992 6,480,000 20,000 4,889,184 1,331,000 328,989 13,516,516 47,009,063 9,442,000 2,912,500 1,271,504 Projects in Bold expected to be completed in FY25
Projects in Bold and Italicized expected to be completed after FY25 Funding Source Estimated Cost General Fund FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 Downtown Beautification Project General Fund/TransNet $ 3,400,000 $ 2,650,000 Golf Course Irrigation Replacement Golf Fund $ 9,000,000 $ - Coronado Gateway Improvements Coronado Bridge Tolls $ 5,300,000 $ - Fire Station #36 (Main) General Fund $ 30,000,000 $ 30,000,000 Winn Room Renovation General Fund $ 9,700,000 $ 9,700,000 Animal Care Facility General Fund $ 3,000,000 $ 3,000,000 Cays Park Master Plan General Fund $ 31,000,000 $ 31,000,000 Fire Station #37 (Cays) General Fund $ 30,000,000 $ 30,000,000 $ 121,400,000 $ 106,350,000
Planning/Needs Assessment
Design
Construction
PROPOSED SEQUENCE 3
PROPOSED SEQUENCE 2
Long Term Priority Projects
PROPOSED SEQUENCE 1

Coronado City CouncilMay 21, 2024

Coronado City Council
May 21, 2024