Agenda packet — Coronado City Council, May 20, 2025 (part 2 of 2)

The following analysis identifies the major elements comprising the year-to-year variance amounting to an increase of approximately $524,000 million in the FY 2025-26 budget.

Fire Services
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 9,965,458 11,217,580 11,919,173 6.25%
Services and Supplies 1,192,648 1,560,838 1,608,757 3.07% Property 161,279 501,043 -44.91% 276,000
Total Fire Services 11,319,385 13,279,461 13,803,930 3.95% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation

6.25% 701,593 7000 Personnel Services
Salary adjustment, step increases, and related FICA and Medicare, increases in cafeteria benefit plan, and payments to CalPERS.

3.07% 47,919 8000 Services and Supplies
Increases are primarily related to utility, supplies costs and Personal Protective Equipment (PPE) maintenance.
(225,043) -44.91% 9000 Property
Decrease is primarily related to prior year's budget for one time PPE high rise kits, solo rescue gear, rain gear replacement and jump gear for Unmanned Aircraft Systems (UAS) to establish and develop aviation program to enhance the City’s operational capabilities in this area. 524,469 3.95% Fire Service 10025X Total
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The budget for the Public Services and Engineering Department is proposed with an increase of approximately $633,000 or 4.35% for FY 2025-26, bringing the total budget to approximately $15.2 million. Personnel Services expenditures will increase by approximately $497,000 or 7.45%, mainly due to full fiscal year impact of classification amendments implemented during FY 2024- 25, salary adjustments, step increases, and increases in the amount paid to CalPERS. The Services and Supplies category is projected to increase by approximately $163,000 or 2.10%, primarily related to sidewalk repairs, tree trimming and maintenance, access control and camera upgrades, HVAC repairs, and Hazmat response services. 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 $633,000 in the FY 2025-26 budget.

Public Services & Engineering
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 5,699,948 6,675,386 7,172,587 7.45%
Services and Supplies 6,600,474 7,736,299 7,898,953 2.10% Property 69,352 144,932 118,400 -18.31%
Total Public Services & Engineering 12,369,773 14,556,616 15,189,940 4.35% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation

7.45% 497,202 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.

2.10% 162,654 8000 Services and Supplies
Increases in contract services include sidewalk repairs, tree trimming and maintenance, HVAC repairs, camera upgrades, and hazmat response services. (26,532) -18.31% 9000 Property
Decrease is primarily due to prior year budget for contract Lifecycle System software for gaps identified post Tyler Munis.
633,324 4.35% Public Services & Engineering 1003XX Total Attachment 1
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The Library Services Department budget has a net increase of approximately $122,000 or 3.02%.

Personnel Services expenditure will increase by approximately $139,000 or 4.81%, mainly due to salary adjustments, step increases, and increases in the amount paid to CalPERS. The Services and Supplies category will increase by $52,000 or 5.06%, primarily due to the new library system software subscription maintenance, increased e-book provider services, general/children/teen books, and online databases. The Property category will decrease by $70,000 or -70%. The total proposed budget for this department is approximately $4.2 million for FY 2025-26, 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 $122,000 in the FY 2025-26 budget.

4.81% 139,361 7000 Personnel Services
Salary adjustment, step increases, and related FICA and Medicare, increases in cafeteria benefit plan, and payments to CalPERS.

5.06% 52,285 8000 Services and Supplies
Increases are primarily related to increased library system software subscription maintenance, e-book provider services,
general/children/teen books, and on-line database.
-70.00% (70,000) 9000 Property
Decreases are primarily related to prior year budget for Winn Room tables, chairs and window coverings.

3.02% Library Services 100550 Total 121,645
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The Non-departmental and other uses budget starts on page 101. 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 an increase of approximately $3.1 million or

22.81%, which are primarily due to increase in transfers to subsidiaries of General Fund and non-General Fund accounts. The total proposed amount for this budget unit is $16.7 million.

GENERAL FUND RESERVES
The ending General Fund Balance is proposed at approximately $84.5 million for FY 2025-26. Of this amount, $40.7 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 $39.2 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 2025-26 will be $40.7 million. This amount is derived by taking an amount equal to six months of expenditures.

Non Departmental
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel - - - 0.00%
Services and Supplies 1,344,699 2,067,211 1,488,547 -27.99% Property - 2,000 2,000 0.00%
Other Financing Uses 20,361,890 11,570,000 15,260,000 31.89% Total Non Departmental 21,706,589 13,639,211 16,750,547 22.81% Expenditures by Category Variance
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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 $4.1 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 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 for the most part; consequently, the fund balances for these funds have been diminished over the last few years.

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The Recreation Fund 106 budget has a net decrease of approximately $177,000 or -2.67%.

Personnel services are proposed to increase by approximately $101,000 or 2.54% in FY 2025-26.

Accounts in the Services and Supplies category will decrease by approximately $115,000 or -

4.78%, and accounts in the Property category project a decrease of $162,000 or -69.78% in FY 2025-26. The total proposed budget for this department is approximately $6.4 million for FY 2025- 26, as shown in the following table and in more detail, beginning on page 106 of this budget.

The following analysis identifies the major elements comprising the year-to-year variance amounting to a decrease of approximately $176,000 in the FY 2025-26 budget.

2.54% 101,033 7000 Personnel Services
Salary adjustment, step increases, and related FICA and Medicare, increases in cafeteria benefit plan, and payments to CalPERS. Increase of temporary staffing for increase in programs in various Recreation divisions.
(115,108) -4.78% 8000 Services and Supplies
Decreases are primarily due to reduction of contractor and program services. Services are now being provided by Recreation staff. (162,800) -69.78% 9000 Property
Decreases are primarily related to prior year budget of preschool furniture replacement, gym scoreboard upgrade and fitness room equipment.
-2.67% Recreation Fund 106 Total (176,875)
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The Community Development Fund 108 is where the building and planning functions are reported.

Revenues support 100% of the building activities, whereas the General Fund has supported most planning activities. For FY 2025-26, the Community Development Fund will receive $1.7 million from the General Fund. The expected revenues from building and planning fees in FY 2025-26 total $1.3 million. Expenditures in total are estimated to be approximately $3.7 million, representing a minimal increase of approximately $10,000 or 0.27%. The Personnel Services category is proposed to increase by approximately $161,000 or 7.12% in FY 2025-26. Accounts in the Services and Supplies category will decrease by approximately $151,000 or -10.83% in FY 2025-26. The total proposed budget for this department for FY 2025-26 is shown in the following table and in more detail beginning on page 128 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 $3.4 million for FY 2025-26 (a $400,000 increase from FY 2024-25). The services and supplies category accounts for most of the increases by approximately $452,000. 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, 2026, of approximately $2.0 million 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 138 of this budget.

The resulting Fund Balance for this fund on June 30, 2026, is approximately $71,000. This reserve amount provides financial resources to mitigate the impact of future health insurance premium increases and will require additional General Fund contributions in future years. The total proposed budget for this fund for FY 2025-26 is shown on the following table and in more detail beginning on page 142 of this budget.

The Workers' Compensation Insurance Fund 114 is primarily funded with transfers from other operating funds. The transfers from all City funds ($1,700,000) 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 $2.1 million for the FY 2025-26. This amount includes $500,000 in general fund contributions and 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 $44,000 or 9.07%, primarily due to increases in the excess insurance premium and third-party administrator service.

The total proposed budget, which is approximately $719,000 for this fund for FY 2025-26 is shown on the following table and in more detail beginning on page 146 of this budget.

Employee Benefits Fund
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel (60,106) (63,805) (34,223) -46.36%
Services and Supplies 199,983 283,335 301,324 6.35%
Property - - - 0.00%
Total Employee Benefits Fund 139,878 219,530 267,102 21.67% Expenditures by Category Variance
Workers' Compensation Insurance Fund
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 148,475 167,474 190,332 13.65%
Services and Supplies 1,518,955 485,000 529,000 9.07%
Property - - - 0.00%
Other Financing Uses - - 0.00%
Total Workers' Compensation Insurance Fund 652,474 1,667,430 719,332 10.25% Expenditures by Category Variance
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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 2025-26 budget at $450,000. The FY 2025-26 budget for this program includes no additional transfer from the General Fund. The ending fund balance for this fund is estimated at $18.1 million as of June 30, 2026. This fund is referenced in the summary of all funds on page 22 and the proposed budget is shown on page 151 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 2025-26 are $981,000, including $500,000 of General Fund subsidy. The City General Fund subsidizes the waste disposal rates paid to the waste disposal operator per an agreement the City Council has approved. Services and supplies is expected to increase minimally by about $18,000 or 2.27%. The total proposed budget for this fund for FY 2025-26 of approximately $1.0 million is shown on the following table and in more detail beginning on page 154 of this budget.

Solid Waste and Recycling Fund
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 203,899 217,533 226,429 4.09%
Services and Supplies 590,597 778,100 795,800 2.27%
Property 2,111 - - 0.00%
Total Solid Waste and Recycling Fund 995,633 796,607 1,022,229 2.67% Expenditures by Category Variance
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The Vehicle & Equipment Replacement (VER) Fund 135 has been funded through an annual transfer from the General Fund previously, and more recently from the CDA Loan Fund 160. For FY 2025-26, the transfer of $2.1 million is proposed from both the General Fund ($1.6 million) and the CDA Loan Fund 160 ($500,000). The replacement of vehicles and equipment is one of the eligible uses of the CDA Loan Fund 160. The list of vehicles and equipment scheduled for replacement, found on page 160 of this budget document, totals $2.0 million. The list includes $1.6 million for replacements in FY 2025-26 and a continuation of reserve for the future purchase of a fire engine, in the amount of $500,000. The Fund Balance on June 30, 2026, is estimated at approximately $2.0 million. The total proposed budget for this fund for FY 2025-26 is shown in the following table and in more detail beginning on page 158 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, 2026, is estimated at $1.1 million. The total proposed budget for this fund for FY2025-26 of $975,000 is shown in the following table and in more detail on page 163 of this budget.

Vehicle & Equipment Replacement (VER)
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel - - 0.00% -
Services and Supplies - - 0.00% -
Property 1,117,974 5,522,111 2,112,247 -61.75%
Total Vehicle & Equipment Replacement (VER) 5,522,111 1,117,974 2,112,247 -61.75% Expenditures by Category Variance
IT Equipment Replacement
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel - - - 0.00%
Services and Supplies - - - 0.00%
Property 427,610 1,023,291 975,000 -4.72%
Total IT Equipment Replacement 1,023,291 427,610 975,000 -4.72% Expenditures by Category Variance
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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 $299,000 includes $39,000 of anticipated donations, contributions, and grants related to cultural arts activities and a transfer from the General Fund of $260,000 to support the activities of the Cultural Arts Commission. The Fund Balance on June 30, 2026, is estimated at approximately $9,000. The total proposed budget, which is about $278,000 for this fund for FY 2025-26 is shown in the following table and in more detail beginning on page 171 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. Because of Internal Revenue Service Code non-taxable use restrictions, the proceeds of $33 million in loans can only be used on eligible capital project expenditures. The remaining balance of the $33 million one-time loan proceeds is projected to be fully appropriated during FY 2025-26, and the fund's ending balance is expected to be approximately $6.8 million as of June 30, 2026. The budget for this activity begins on page 175 of this document.

Cultural Arts
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 193,819 205,116 192,406 -6.20%
Services and Supplies 155,616 136,978 85,500 -37.58%
Property - - - 0.00%
Total Cultural Arts 349,435 342,094 277,906 -18.76%
Expenditures by Category Variance
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The Capital Improvement Plan Fund 400 is used to account for Capital Projects that are funded with General Fund transfers. New projects include rehabilitation of the Cays park, City Hall reconfiguration, First Street undergrounding and addition of accessible playgrounds. For those projects not completed in FY 2024-25, an appropriation rollover will be made for the unspent balance of the appropriations into FY 2025-26. The Fund Balance at June 30, 2026, is estimated at approximately $2.8 million, net of prior appropriations. The total proposed budget, which is $750,000 for this fund for FY 2025-26 is shown in the following table and in more detail beginning on page 278 of this budget.

The Major Facilities Replacement Fund 436 accounts for 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.

The Fund Balance in this fund at June 30, 2026, is estimated at approximately $32.1 million, including a proposed contribution from the General Fund for FY 2025-26 in the amount of $500,000. During FY 2023-24, a one-time contribution of $10.0 million was approved to be transferred from the General Fund to replenish the fund balance for deferred contributions. This fund is the resource for the replacement of major facilities. The budget details for this fund are shown in more detail beginning on page 282 of this budget.

Capital Improvement Projects
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel - - 0.00% -
Services and Supplies - - 0.00% -
Property 9,713 2,475 -100.00% -
Capital Improvement Projects 765,928 1,165,595 -35.66% 750,000 Total Capital Improvement Projects 775,641 1,168,070 -35.79% 750,000 Expenditures by Category Variance
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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 $93,000 or 1.0% to $9.4 million for FY 2025-26. 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 $811,000, resulting in a Fund Balance of $17.4 million at the end of FY 2025-26. The total proposed budget for FY 2025-26, approximately $8.6 million (a decrease of $15.3 million or -64.0% from FY 2024-25), is shown in the following table and in more detail beginning on page 287 of this budget. This decrease is primarily related to the prior year budget of the Parker Pump Station Rehabilitation project of approximately $12.0 million, funded mostly from the CDA Loan Fund 160. The project is expected to be completed during FY 2025-26.

Wastewater
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 1,461,750 1,687,428 1,987,720 17.80%
Services and Supplies 4,767,074 5,985,014 5,445,662 -9.01% Property & Capital 1,573,133 15,934,682 -94.74% 838,663 Indirect Charges to GF 320,000 320,000 351,300 9.78%
Total Wastewater 8,121,956 23,927,124 8,623,345 -63.96% Expenditures by Category Variance
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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 $609,000 in FY 2025-26, bringing these revenue sources to $5.3 million. Salaries and Benefits are proposed to increase by $104,000 or

5.67% in FY 2025-26. Services and Supplies are projected to decrease by approximately $79,000 or -2.88%, primarily due to the completion of previously appropriated maintenance projects.

Property and Capital is projected to increase by $759,000 to $1.3 million, this is primarily due to the replacement of the irrigation system at the Golf Course.

Revenues in total are estimated to be less than expenditures by approximately $824,000. However, the estimated Fund Balance of $4.6 million at the end of FY 2025-26 is a healthy reserve for ongoing enterprise activities. The total proposed budget, approximately $6.1 million for FY 2025- 26, is shown in the following table and in more detail beginning on page 295 of this budget.

Golf Services
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 1,744,598 1,829,303 1,933,018 5.67%
Services and Supplies 2,064,263 2,763,522 2,684,034 -2.88% Property & Capital 329,176 556,100 1,315,175 136.50%
Indirect Charges to GF 170,000 170,000 175,100 3.00%
Total Golf Services 4,308,037 5,318,925 6,107,327 14.82% Expenditures by Category Variance
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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 302 of this document, shows that this fund will have a deficit of approximately $4.5 million at the end of FY 2025-26, including General Fund transfer of $500,000. The total proposed budget, which is approximately $2.2 million for FY 2025- 26, is shown in the following table and in more detail beginning on page 302 of this budget.

FINANCIAL PLAN REVIEW AND ADOPTION
This financial plan will be reviewed and discussed at the regular City Council on May 20, 2025, and returned for adoption, with any directed changes, at the regular meeting of June 3, 2025.

CONCLUSION
This budget reflects the state of stabilization with careful projections to navigate through uncertain economic conditions and policies, as the City pivots toward 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 potential economic downturn and revenue shortfalls. City's FY 2025-26 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 $84.5 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 2026-27 Budget will begin in January 2026.

Storm Drain
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 718,591 682,326 715,364 4.84%
Services and Supplies 2,651,090 1,574,678 1,247,846 -20.76% Property & Capital 288,830 911,500 239,900 -73.68%
Total Storm Drain 3,658,511 3,168,504 2,203,110 -30.47% Expenditures by Category Variance
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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.
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Principles and Strategies for Preparation and Implementation of Fiscal Year 2025-26 Budget
Budget Principles
 As in prior years, the essential FY 2025-26 Budget goal is to maintain quality service levels while balancing 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 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 is a line-item budget. With some exceptions, line items in the FY 2024-25 budget will form the basis for FY 2025-26. 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 element for consideration 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 2025-26 will be considered.
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May 20, 2025 City of Coronado Page 268
4) 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 and systems assessment for presentation to the City Council. A Proposition 218 hearing process for rate adjustment will occur in Spring 2025, with rate implementation expected in July 2025. 5) With the exception of the Storm Drain Fund 530, enterprise activities are expected to be self-supporting. Staff are working with a consultant to determine the most appropriate rate study approach for the storm drain system. The project will immediately follow the wastewater rate adjustment process. 6) Community Grant funding will be programmed at 1.40% of the FY 2025-26 budgeted General Fund revenues and will be administered in accordance with the policy adopted by the City Council. Community Grant funding applications will be considered at the June 17, 2025 City Council meeting. 7) Employee compensation for the three bargaining groups will be budgeted based on the assumed negotiation of successor Memoranda of Understanding with all three bargaining groups for FY 2025-26. Base salary costs for the self-represented employees will be budgeted to reflect the assumed successor agreements with all three bargaining groups.
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 May 6, 2025, as part of a multi-year financial projection. A budget workshop will be held on May 20, 2025. Budget adoption will be on June 3, 2025.
3 Attachment 1
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May 20, 2025 City of Coronado Page 269

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
4 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 270

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 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 271

LEGISLATIVE

CITIZENS OF CORONADO
MAYOR
(1)

COUNCIL

MEMBERS
(4)
6 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 272

CITY MANAGER

SECRETARY TO

THE CITY

MANAGER
(1)

CITY MANAGER

DEPUTY CITY

MANAGER
(1)

COMMUNICATIONS AND

ENGAGEMENT

OFFICER
(1)
SENIOR

MANAGEMENT

ANALYST
(2)
7 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 273

CITY CLERK

DEPUTY CITY
CLERK
(1)
8 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 274

FIRE & BEACH LIFEGUARD SERVICES

BEACH LIFEGUARD

CAPTAIN
(1)

BEACH LIFEGUARD

SERGEANT
(3)

FIRE CHIEF

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 AND SAFETY

INSPECTOR
(1)
9 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 275

ADMINISTRATIVE SERVICES

INFORMATION

TECHNOLOGY

MANAGER
(1)

INFORMATION

TECHNOLOGY

ANALYST
(2)
HUMAN

RESOURCES &

RISK MANAGER
(1)

DIRECTOR

FINANCE / ACCOUNTING

FINANCE

MANAGER
(1)

HUMAN RESOURCES
SENIOR

ACCOUNTANT
(1)

PAYROLL

SPECIALIST
(1)

SENIOR HUMAN

RESOURCES

ANALYST
(2)
HUMAN

RESOURCES

ANALYST
(1)

INFORMATION SYSTEMS

ASSOCIATE
HUMAN

RESOURCES

ANALYST
(1)

DEPARTMENT

ADMINISTRATIVE

ASSISTANT
(1)

SENIOR INFORMATION

TECHNOLOGY

ANALYST
(1)
SENIOR

ACCOUNTING

TECHNICIAN
(1)

ASSOCIATE

ACCOUNTANT
(1)

ASSOCIATE

INFORMATION

TECHNOLOGY

ANALYST
(1)

INFORMATION

TECHNOLOGY

TECHNICIAN
(1)

REDEVELOPMENT

SUCCESSOR AGENCY
& HOUSING

INFORMATION

TECHNOLOGY

APPLICATIONS &

BUSINESS SYSTEMS

MANAGER
(1)
10 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 276

POLICE SERVICES
CAPTAIN (1)

POLICE CHIEF 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 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 277

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 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 278

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
(1)
URBAN

FORESTRY

MAINTENANCE

WORKER II
(1)

UTILITY 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
(1)

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
(2) SENIOR

MANAGEMENT

ANALYST

UTILITES FIELD

SUPERVISOR
(1)
13 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 279

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 (2.5)

RECREATION

SERVICES SUPV
(2) RECREATION
COORDINATOR (1)

SPRECKELS CENTER GOLF RECREATION COORDINATOR
(1)

DEPT ADMIN COORDINATOR
(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 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 280

COMMUNITY DEVELOPMENT

BUILDING

OFFICIAL
(1)

BUILDING

INSPECTOR II
(2)

COMMUNITY

DEVELOPMENT

TECHNICIAN
(2)

SENIOR PLANNER
(1)

DIRECTOR

DEPARTMENT

ADMINISTRATIVE

COORDINATOR
(1)

PLANNING

ASSOCIATE

PLANNER
(3)

ASSISTANT

PLANNER
(1)

BUILDING / CODE

ENFORCEMENT

PRINCIPAL

PLANNER
(1)
15 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 281
Adopted Adopted Adopted Adopted Proposed
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
City Clerk Department:

City Clerk 1 1 1 1 1
Deputy City Clerk 1 1 1 1 1
Administrative Secretary 0 0 0 0 0
2 2 2 2 2
City Manager:

City Manager 1 1 1 1 1
Assistant City Manager 1 1 1 1 0
Assistant to the City Manager 0 0 0 0 0
Communications & Engangement Officer 0 1 1 1 1
Deputy City Manager 0 0 0 0 1
Secretary to the City Manager 1 1 1 1 1
Senior Management Analyst 3 2 2 2 2
6 6 6 6 6
Administrative Services:

Director of Administrative Services 1 1 1 1 1
Accountant 2 2 2 1 1
Accounting Technician 1 1 1 1 0
Associate Accountant 0 0 0 0 1
Associate Human Resources Analyst 0 0 0 1 1
Associate Information Technology Analyst 0 0 0 0 1
Department Administrative Assistant 1 1 1 1 1
Finance Manager 1 1 1 1 1
Human Resources & Risk Manager 1 1 1 1 1
Human Resources Analyst 1 1 1 1 1
Information Systems Network Admin I 0 0 0 0 0
Information Systems Network Admin II 4 4 4 4 0
Information Technology Analyst 0 0 0 0 2
IT Applications and Business Systems Manager 0 0 0 0 1
Information Technology Manager 1 1 1 1 1
Information Technology Technician 1 1 1 1 1
Management Analyst 2 2 2 1 0
Management Assistant 1 1 1 1 0
Payroll Specialist 1 1 1 1 1
Senior Acconting Technician 0 0 0 0 1
Senior Accountant 0 0 0 0 1
Senior Human Resources Analyst 0 0 1 2 2
Senior Information Technology Analyst 0 0 0 0 1
18 18 19 19 20
Community Development:

Dir. Of Community Dev. Redevelop. & Housing 1 1 1 1 1
Assistant Planner 1 1 1 1 1
Associate Planner 4 4 4 3 3
Building Inspector I 0 0 0 0 0
Building Inspector II 2 2 2 2 2
Building Official 1 1 1 1 1
Community Development Technician 2 2 2 2 2
Department Administrative Coordinator 1 1 1 1 1
Principal Planner 0 0 0 1 1
Senior Planner 1 1 1 1 1
City of Coronado
History of Authorized Positions
16 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 282
Adopted Adopted Adopted Adopted Proposed
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
City of Coronado
History of Authorized Positions
13 13 13 13 13
Fire Services:

Fire Chief 1 1 1 1 1
Accounting Technician 1.5 0.75 0.75 0.75 0.75
Beach Lifeguard 4 3 4 4 4
Beach Lifeguard Captain 1 1 1 1 1
Beach Lifeguard Sergeant 2 3 3 3 3
Emergency Management Coordinator 1 0 0 0 0
Fire Battalion Chief 3 0 0 0 0
Fire Captain 6 6 6 6 6
Fire Division Chief 0 4 4 4 4
Fire Engineer 6 6 6 6 6
Fire Prevention Aide 0 0.75 0.75 1 0
Firefighter 0 0 0 0 0
Firefighter/Paramedic 15 15 15 15 15
Fire and Safety Inspector 0 0 0 0 1
Management Analyst 1 1 1 1 1

41.5 41.5 42.5 42.75 42.75
Police Services:

Police Chief 1 1 1 1 1
Accounting Technician I 0 0 0 0 1
Evidence & Property Technician 1 1 1 1 1
Executive Assistant to the Police Chief 1 1 1 1 1
Management Analyst 1 1 1 1 1
Police Captain 2 2 2 2 2
Police Community Relations Coordinator 1 1 1 1 1
Police Corporal 6 6 6 6 6
Police Dispatch Supervisor 1 1 1 1 1
Police Dispatcher 9 9 9 9 9
Police Lieutenant 2 2 2 2 2
Police Officer 28 28 28 28 28
Police Records Specialists 3.75 4 4 4 3
Police Sergeant 7 7 7 7 7
Police Services Officer I 0 0 0 0 0
Police Services Officer II 6 6 6 6 6
Police Support Services Manager 1 1 1 1 1

70.75 71 71 71 71
Library Services:

Director of Library Services 1 1 1 1 1
Department Administrative Coordinator 1 1 1 1 1
Librarian II 4.75 4.75 5 5 5
Library Assistant II 2.5 2.5 2.5 2.5 2.5
Library Assistant III 1 1 0.75 0.75 0.75
Library Services Analyst 0 0 0 1 1
Library Technician 1 1 1 0 0
Management Assistant 1 1 1 1 1
Principal Librarian 1 1 1 1 1
Senior Librarian 2 2 2 2 2
17 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 283
Adopted Adopted Adopted Adopted Proposed
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
City of Coronado
History of Authorized Positions

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 1 1 1 1
Administrative Secretary 0 0 0 0 0
Aquatics Coordinator 3 3 3 3.5 3.5
Aquatics Supervisor 1 1 1 1 1
Management Assistant 0 0 0 1 1
Sr. Management Analyst 2 1 1 1 1
Office Assistant II 1 0.5 0.5 0.0 0.0
Department Administrative Assistant 3 2.75 2.75 0.75 0
Department Administrative Coordinator 0 0 0 0 0.75
Recreation Coordinator 4 4.50 4.50 5.50 4.50
Recreation Services Supervisor 3 3 3 3 4
Maintenance Worker II (Golf) 7 7 7 7 7
Maintenance Worker III (Golf) 1 2 2 2 2
Golf Superintendent 1 1 1 1 1
Lead Maintenance Worker (Golf) 1 1 1 1 1
Special Equipment Mechanic II (Golf) 1 1 1 1 1

29.75 29.75 29.75 29.75 29.75
Public Services/Engineering Services
Director of Public Services 1 1 1 1 1
City Engineer 1 0 0 0 0
Accounting Technician 2 2 2 2 2
Assistant Capital Projects Manager 0 0 0 0 0
Assistant Director of Public Servivces/Engineering 0 1 1 1 1 Assistant Engineer 2 2 2 2 1
Associate Architect 1 1 1 1 1
Associate Engineer 2 2 2 1 1
Capital Projects Manager 0 0 0 0 0
Department Adminstrative Assistant 1 1 1 1 1
Department Adminstrative Coordinator 1 1 1 1 1
Electrician 1 1 1 1 1
Lead Maintenance Worker 4 4 4 4 4
Lead Pump Mechanic 1 1 1 1 1
Maintenance Worker II 13 11 11 11 11
Maintenance Worker III 2 4 4 4 4
Management Analyst 1.5 2.5 2.5 3 3
Master Mechanic 1 1 1 1 1
Mechanic I 1 1 1 1 1
Mechanic II 3 3 3 3 3
Motor Sweeper Operator 1 1 1 1 1
Principal Architect 1 1 1 1 1
Principal Engineer 1 1 1 1 1
Public Services & Engineering Administrative Manager 1 1 1 1 1 Public Services Manager 3 3 3 3 2
Public Services Technician 1 0 0 0 0
Senior Engineer 0 0 0 1 2
18 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 284
Adopted Adopted Adopted Adopted Proposed
FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26
City of Coronado
History of Authorized Positions
Senior Management Analyst 0 0 0 1 1
Special Equipment Mechanic I 1 1 1 1 1
Special Equipment Mechanic II 0 0 0 0 0
Tree Trimmer 1 1 1 1 1
Utility Manager 0 0 0 0 1
Utilities Field Supervisor 0 0 0 0 1
Utility Systems Operator II 4 4 4 4 4
Utility Systems Operator III 2 2 2 2 2

54.5 54.5 54.5 56.0 57.0
TOTAL 250.75 251.00 253.00 254.75 256.75
19 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 285
City of Coronado
Statistical Information
Services, Demographics and Economics
Fiscal Year 2025-26

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:
2024 $11,864,074,358
2023 $11,067,449,515
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

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): 2,113
HOSPITALS: 1
Patient Beds 200
EDUCATION (PUBLIC):

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
2024 873 $137,212,396
2023 931 $120,584,257
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

HOUSING CHARACTERISTICS: *
Total Housing Units 9,573

HOUSEHOLD INCOME: *
Total Households 6,589
Median Household Income $135,056
EMPLOYMENT/LABOR FORCE STATUS:
(Persons Age 16+) *
In Labor Force 9,521
Armed Forces 2,814
Civilian (employed) 6,435
Civilian (unemployed) 272
* Information obtained from U.S. Census
20 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 286

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
21 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 287
Opening Other Sources/ Other Uses/ Capital Estimated
Fund Balance Revenue Loans Expenditures Loans Improvements Fund Balance 7/1/2025 FY 2025-26 FY 2025-26 FY 2025-26 FY 2025-26 FY 2025-26 6/30/2026 100 GENERAL 83,511,267 82,919,094 - 66,713,722 15,260,000 - 84,456,639 106 RECREATION SERVICES 343,435 2,088,500 4,100,000 6,446,576 - - 85,359 108 COMMUNITY DEVELOPMENT 1,038,844 1,335,050 1,700,000 3,662,078 - - 411,816 110 INSURANCE 697,488 100,000 4,600,000 3,391,931 - - 2,005,557 112 EMPLOYEE BENEFITS 137,919 - 200,000 267,102 - - 70,817 114 WORKERS' COMPENSATION 2,353,788 2,000 500,000 719,332 - - 2,136,456 118 CALPERS STABILIZATION 17,658,215 450,000 - - - - 18,108,215 130 SOLID WASTE & RECYCLING 59,074 481,000 500,000 1,022,229 - - 17,845 135 VEHICLE/EQUIPMT REPLACMT. 2,042,652 - 2,100,000 2,112,247 - - 2,030,405 137 IT EQUIPMENT REPLACEMENT 1,296,751 - 800,000 975,000 - - 1,121,751 150 CITIZENS DONATIONS 43,380 - - 2,500 - - 40,880
151 CULTURAL ARTS (11,787) 39,000 260,000 277,906 - - 9,307 160 CDA LOAN FUND 7,078,250 268,960 - - 500,000 - 6,847,210 170-171 FRANCES G HARPST BEQUEST 999,132 34,975 - - - - 1,034,107 205 HWY USER (GAS) TAX 435,923 471,013 - 703,259 - - 203,677 206 HWY USER (GAS) TAX II 45,997 249,847 - - - 650,000 (354,156) 207 ROAD MAINT & REHABILITATION 1,623,973 - 699,559 309,000 - - 2,014,532 210 TRANSNET (100,253) 1,000,000 - - - 750,000 149,747
211 RTCIP 66,625 25,367 - - - 60,000 31,992
215 CORONADO BRIDGE TOLLS 1,057,647 221,650 - - - - 1,279,297 216 TRANSPORT DVLP ACT 637,714 348,308 - 388,733 - - 597,289 220 CORONADO TIDELANDS 9,914,726 2,137,660 - 907,019 - - 11,145,367 230 EQUITABLE SHARING DEA 164,910 21,461 - 108,000 - - 78,372 234 TREASURY FORFEITURE 33 - - - - - 33
240 FEDERAL GRANTS (22,898) - - - - - (22,898)
245 STATE GRANTS (5,524) 5,000 - - - - (524)
250-252 GIFTS TO LIBRARY FUNDS 1,009,348 101,342 - 110,500 - - 1,000,191 260 COMM. DEVELOPMENT BLOCK GRANT - - - - - - -
265 AFFORDABLE HOUSING IN LIEU 1,876,189 117,006 - - - - 1,993,196 266 AFFORDABLE HOUSING MGMT 157,023 73,767 - 13,100 - - 217,690 272 LOW COST VISITOR ACCOMODATION 72,000 - - - - - 72,000 275 RELINQUISHMENT HIGHWAY MAINT. - 32,305 - - - - 32,305 400 CAPITAL IMPROV PROJECTS 3,582,345 - - - - 750,000 2,832,345 436 MAJOR FACILITIES RPLCMNT 31,558,432 - 500,000 - - - 32,058,432 (a) 510 WASTEWATER 16,619,268 9,434,533 - 8,498,345 - 125,000 17,430,456 (a) 520 GOLF COURSE 5,431,425 5,283,759 - 5,107,327 - 1,000,000 4,607,857 (a) 530 STORM DRAIN (2,534,067) 647,550 500,000 2,078,110 - 125,000 (3,589,627) 721-722 A.B. FRYE TRUST 3,386 255 - - - - 3,641
723-729 HARLOW, REYNOLDS, FRIEDMAN, STEARNS 30,453 1,966 - 10,745 - - 21,675 TOTAL CITY FUNDS 188,873,084 108,590,929 15,760,000 103,824,762 15,760,000 3,460,000 190,179,253 (a) The beginning Fund Balance includes only unrestricted amounts.

CITY OF CORONADO
Summary of Funds
Fund Title
Fiscal Year 2025-26
22 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 288
Fund # Description Transfer Out Transfer In
100 GENERAL
Transfer to 106 Recreation Fund 4,100,000 $ - $
Transfer to 108 Community Development Fund 1,700,000 -
Transfer to 110 Insurance Fund 4,600,000 -
Transfer to 112 Employee Benefits 200,000 -
Transfer to 114 Workers Comp Trust Fund 500,000 -
Transfer to 118 CalPERS Stabilization Fund - -
Transfer to 130 Solid Waste Fund 500,000 -
Transfer to 135 Veh/Equip Replacement Fund 1,600,000
Transfer to 137 IT Equipment Replacement 800,000 -
Transfer to 151 Cultural Arts Fund 260,000 -
Transfer to 400 Capital Projects Fund - -
Transfer to 436 Facilities Replacement Fund 500,000 -
Transfer to 530 Storm Drain Enterprise Fund 500,000 -
106 Recreation Fund - 4,100,000
108 Community Development Fund - 1,700,000
110 Insurance Fund - 4,600,000
112 Employee Benefits - 200,000
114 Workers Comp Trust Fund - 500,000
118 CalPERS Stabilization Fund - -
130 Solid Waste & Recycling Fund - 500,000
135 Vehicle & Equipment Replacement Fund - 2,100,000
137 IT Equipment Replacement Fund - 800,000
151 Cultural Arts Fund - 260,000
160 CDA Loan Fund 500,000 -
205 Highway User (Gas) Tax - -
206 Highway User (Gas) Tax II - -
275 Relinquishment Highway Maintenance Fund - -
400 Capital Projects Fund - -
436 Facilities Replacement Fund - 500,000
510 Wastewater Utility Fund - -
530 Strom Drain Enterprise Fund - 500,000
TOTAL TRANSFERS IN AND OUT $ 15,760,000 $ 15,760,000

CITY OF CORONADO
Schedule of Transfers & Loans
Fiscal Year 2025-26
23 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 289
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Fund Description Actual Actual Estimated Actual Proposed Variance 100 GENERAL FUND 79,956,312 79,601,437 75,454,849 82,919,094 9.89% 106 RECREATION SERVICES 5,895,782 6,026,044 6,223,400 6,188,500 -0.56% 108 COMMUNITY DEVELOPMENT 4,273,829 2,960,809 3,013,200 3,035,050 0.73% 110 INSURANCE FUND 546,857 1,799,902 3,172,000 4,700,000 48.17% 112 EMPLOYEE BENEFITS - - - 200,000 0.00%
114 WORKERS' COMPENSATION - 20,108 2,000 25000.00% 502,000 118 CALPERS STABILIZATION 2,156,708 2,369,423 450,000 450,000 0.00% 130 SOLID WASTE AND RECYCLING 713,900 892,948 814,000 981,000 20.52% 135 VEHICLE AND EQUIP REPLACE 1,000,000 511,803 3,988,853 2,100,000 -47.35% 137 IT EQUIPMENT REPLACEMENT 500,000 700,000 700,000 800,000 14.29% 150 CITIZEN DONATIONS 4,084 700 3,550 0.00% -
151 CULTURAL ARTS 227,925 197,839 309,000 299,000 -3.24% 160 CDA LOAN FUND 737,630 657,381 11,129,521 268,960 -97.58% 170 F. HARPST BEQUEST PRINCIPAL - - 25,449 23,807 -6.45% 171 F. HARPST BEQUEST INTEREST 4,102 12,613 11,509 11,168 -2.96% 205 HWY USERS (GAS) TAX 446,961 445,638 464,464 471,013 1.41% 206 HWY USERS (GAS) TAX II 596,492 747,433 237,653 249,847 5.13% 207 RMRA (SB1 ROAD MAINT/REHAB) 570,876 690,810 672,672 699,559 4.00% 210 TRANSNET 132,687 55,849 1,002,000 1,000,000 -0.20%
211 RTCIP 20,657 6,584 24,079 25,367 5.35%
215 CORONADO BRIDGE TOLLS 252,173 323,598 226,314 221,650 -2.06% 216 TRANSPORTATION DEV ACT 395,700 392,633 226,203 348,308 53.98% 220 CORONADO TIDELANDS 1,999,820 2,403,822 1,989,842 2,137,660 7.43% 230 EQUITABLE SHARING-DEA 22,515 57,003 20,614 21,461 4.11% 234 TREASURY FORFEITURE 480 283 - 0.00% -
240 FEDERAL GRANTS 33,108 43,120 67,363 0.00% -
245 STATE GRANTS 33,871 10,777 5,000 5,000 0.00%
250 CITIZENS GIFTS TO LIBRARY 45,362 48,171 43,330 42,896 -1.00% 251 LIBRARY AUDIO VISUAL 821 1,101 969 -2.28% 947
252 LIBRARY FUND 63,677 66,983 60,000 57,500 -4.17%
260 COMM DEV BLOCK GRANT 39,398 - - 0.00% -
265 AFFORDABLE HOUSING 109,826 258,792 115,257 117,006 1.52% 266 AFFORDABLE HOUSING MGMT 86,394 95,728 70,783 73,767 4.22% 272 LOW COST VISITOR ACCOMODATION 72,000 - - -
City of Coronado
Revenue Budget - Summary by Fund
Fiscal Year 2025-26
24 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 290
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Fund Description Actual Actual Estimated Actual Proposed Variance City of Coronado
Revenue Budget - Summary by Fund
Fiscal Year 2025-26
275 RELINQUISHMENT HWY MAINT. 416,413 538,042 376,850 -91.43% 32,305 400 GENERAL CAPITAL PROJECTS 1,913,166 2,716,440 1,500,000 0.00% - 436 MAJOR FACILITIES REPLACEMENT 1,274,421 10,746,972 - 500,000 0.00% 510 WASTEWATER UTILITY 9,061,535 23,195,209 25,641,460 9,434,533 -63.21% 520 GOLF COURSE 5,268,566 5,753,747 4,675,036 5,283,759 13.02% 530 STORM DRAINAGE 1,518,509 2,750,066 1,228,502 1,147,550 -6.59% 721 AB FRY TRUST PRINCIPAL 121 163 143 -1.94% 140
722 AB FRY TRUST INTEREST 99 134 117 -2.17% 114
723 HARLOW MEMORIAL ROSE GRDN 22 30 26 -1.81% 26
724 REYNOLDS ENDOWMENT 964 1,295 1,139 -2.16% 1,114
726 PAULINE FRIEDMAN BEQUEST 197 264 232 -2.03% 227
729 T & M STEARNS ENDOWMENT 518 696 612 -2.09% 599
Total All City Funds $ 147,102,389 120,394,478 $ 143,947,991 $ 124,350,929 $ -13.61% 25 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 291
Fund/ FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Budget Unit Description Actual Actual Estimated Actual Proposed Variance 100 GENERAL FUND
100110 LEGISLATIVE $ 1,470,724 $ 1,575,906 $ 1,584,028 $ 1,711,858 8.07% 100115 CITY CLERK $ 420,776 $ 405,983 $ 615,682 $ 465,640 -24.37% 100120 CITY MANAGER $ 907,950 $ 1,042,194 $ 1,138,773 $ 1,290,317 13.31% 100121 CDSA $ 42,763 $ 14,100 $ 22,000 $ 22,000 0.00%
100122 PUBLIC COMMUNICATIONS $ 163,571 $ 223,205 $ 255,807 $ 264,410 3.36% 100135 LEGAL SERVICES $ 1,387,485 $ 1,031,491 $ 854,864 $ 1,118,488 30.84% 10014X ADMINISTRATIVE SERVICES $ 4,476,065 $ 4,544,707 $ 6,317,230 $ 6,365,233 0.76% 10021X POLICE SERVICES $ 16,545,989 $ 17,341,982 $ 19,667,119 $ 20,840,442 5.97% 10025X FIRE & BEACH LIFEGUARD SERVICES $ 10,432,138 $ 11,336,023 $ 13,279,461 $ 13,803,930 3.95% 1003XX PUBLIC SERVICES & ENGINEERING $ 11,195,378 $ 12,379,663 $ 14,556,616 $ 15,189,940 4.35% 100550 LIBRARY SERVICES $ 3,258,496 $ 3,382,164 $ 4,029,269 $ 4,150,915 3.02% 100951 OTHER USES $ 13,283,836 $ 20,361,890 $ 11,570,000 $ 15,260,000 31.89% 100961 NON-DEPARTMENTAL $ 1,413,483 $ 1,285,414 $ 2,069,211 $ 1,490,547 -27.97% Total GENERAL FUND 64,998,654 74,924,722 75,960,060 81,973,722 7.92% 106 RECREATION SERVICES 4,855,816 5,403,786 6,623,451 6,446,576 -2.67% 108 COMMUNITY DEVELOPMENT 3,197,667 3,417,091 3,652,106 3,662,078 0.27% 110 INSURANCE FUND 2,284,266 4,164,240 2,992,164 3,391,931 13.36% 112 EMPLOYEE BENEFITS 274,945 139,878 219,530 267,102 21.67% 114 WORKERS' COMPENSATION 512,565 1,667,430 652,474 719,332 10.25% 118 CALPERS STABILIZATION - - - - 0.00%
130 SOLID WASTE AND RECYCLING 665,782 796,607 995,633 1,022,229 2.67% 135 VEHICLE & EQUIPMENT RPLCMNT 841,897 1,117,974 5,522,111 2,112,247 -61.75% 137 IT EQUIPMENT REPLACEMENT 331,396 427,610 1,023,291 975,000 0.00% 140 HOTEL DEL PLAN 1,989 - - - 0.00%
150 CITIZENS DONATIONS - - 9,646 2,500 -74.08%
City of Coronado
Expenditures Budget - Summary by Fund
Fiscal Year 2025-26
26 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 292
Fund/ FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Budget Unit Description Actual Actual Estimated Actual Proposed Variance City of Coronado
Expenditures Budget - Summary by Fund
Fiscal Year 2025-26
151 CULTURAL ARTS 349,435 236,937 342,094 277,906 -18.76% 160 CDA LOAN FUND 14,763,196 400,000 20,838,853 500,000 -97.60% 165 STORM DRAIN LOAN FUND - - - - 0.00%
170 HARPST BEQUEST -PRINCIPAL - - - - 0.00%
171 HARPST BEQUEST -INTEREST - - - - 0.00%
205 HWY USERS (GAS) TAX 724,593 763,394 421,306 703,259 66.92% 206 HWY USERS (GAS) TAX II 322,220 17,997 454,196 650,000 43.11% 207 RMRA (SB1 ROAD MTNCE & REHAB - - 730,000 309,000 0.00% 210 TRANSNET 131,400 210,046 1,047,695 750,000 -28.41%
211 RTCIP - 18,449 52,381 14.55% 60,000
215 CORONADO BRIDGE TOLLS (644) - 961,691 - 0.00%
216 TRANSPORTATION DEV ACT 324,275 343,115 329,960 388,733 17.81% 220 CORONADO TIDELANDS 805,830 905,605 879,126 907,019 3.17% 230 EQUITABLE SHARING-DEA 22,775 27,864 30,000 260.00% 108,000 234 TREASURY FORFEITURE - 14,020 745 - 0.00%
240 FEDERAL GRANTS 40,376 45,863 100,351 - 0.00%
245 STATE GRANTS 3,104 16,748 35,851 - 0.00%
250 CITIZENS GIFTS TO LIBRARY 12,072 1,000 20,000 20,000 0.00% 251 LIBRARY AUDIO VISUAL - - 10,500 10,500 0.00%
27 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 293
Fund/ FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Budget Unit Description Actual Actual Estimated Actual Proposed Variance City of Coronado
Expenditures Budget - Summary by Fund
Fiscal Year 2025-26
252 LIBRARY FUND 62,225 56,117 80,000 80,000 0.00%
260 COMM DEV BLOCK GRANT 34,935 - - - 0.00%
265 AFFORDABLE HOUSING - - - - 0.00%
266 AFFORDABLE HOUSING MGMT 190,427 6,502 20,600 -36.41% 13,100 275 RELINQ. HIGHWAY MAINT. - 10,559,640 - - 0.00%
400 GENERAL CAPITAL PROJECTS 734,193 775,641 1,168,070 750,000 -35.79% 436 FACILITES RPLCMNT & MTNCE 71,826 3,425,120 2,806,267 - 0.00% 510 WASTEWATER UTILITY 6,220,608 8,154,759 23,948,124 8,623,345 -63.99% 520 GOLF COURSE 3,868,712 4,309,563 5,318,925 6,107,327 14.82% 530 STORM DRAINAGE 1,712,457 3,658,511 2,768,504 2,203,110 -20.42% 723 HARLOW MEMORIAL ROSE GRDN - - - - 0.00%
724 REYNOLDS ENDOWMENT - - 10,000 10,745 7.45%
726 PAULINE FRIEDMAN BEQUEST - - - - 0.00%
729 T. & M. STEARNS ENDOWMENT - - - - 0.00%
Total All City Funds $ 129,922,283 93,883,298 $ 170,585,346 $ 123,044,762 $ -27.87% 28 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 294
29 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 295
30 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 296

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
31 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 297
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Opening Balance $ 85,639,937 80,963,223 $ 83,511,267 $
Non-Spendable Fund Balance - (2,329,994) -
Adjusted Opening Fund Balance 80,963,223 83,309,943 83,511,267 1) OPENING FUND BALANCE 83,309,943 80,963,223 83,511,267 2) REVENUE AND SOURCES OF FUNDS 79,601,437 75,454,849 82,919,094 Operating Expenditures
Personnel (37,945,235) (43,127,697) (46,155,699)
Services, Supplies & Property (20,555,828) (16,617,598) (20,558,023) Transfers to Other Operating Funds (10,070,000) (7,645,450) (14,760,000) Subtotal Operating Expenditures (73,753,525) (62,208,282) (81,473,722) Other Transfers to:

Capital Improvement Projects (1,500,000) (2,716,440) -
Equipment & Facilities Refurb/Replacement Fund - (10,000,000) (500,000) 115 Trust for Pension Stabilization - - -
Subtotal Other Transfers (12,716,440) (1,500,000) (500,000) 3) TOTAL EXPENDITURES AND TRANSFERS (74,924,722) (75,253,525) (81,973,722) 4) NET INCREASE/(DECREASE) (Lines 2 + 3) 4,676,715 201,324 945,372 5) ESTIMATED ENDING BALANCE (Lines 1 + 4) 85,639,937 83,511,267 84,456,639 Fund Balance Committed for:

Emergency Response (33,314,000) (36,640,000) (40,737,000) 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 (37,814,000) (41,140,000) (45,237,000) 7) UNASSIGNED FUND BALANCE (Lines 5 + 6) $ 47,825,937 $ 42,371,267 $ 39,219,639 Schedule of General Fund (100)
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
32 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 298
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 100 GENERAL FUND
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4005 CURRENT PROPERTY TAX 33,534,303 36,219,134 37,902,776 40,307,799 6.35% 4006 DELINQUENT PROPERTY TAX 4,235 118 5,000 5,000 0.00% 4007 ACCELERATED SUPPLEMENTAL 1,336,076 1,098,772 600,000 600,000 0.00% 4008 ACCEL.DELINQUENT SUPPL. 10,306 11,161 7,200 10,000 38.89% 4009 HOMEOWNERS EXEMPTION
REIM 171,686 168,235 178,000 178,000 0.00%
4011 PROP.TAX-IN LIEU VLF 3,990,941 4,282,758 4,485,844 4,757,757 6.06% 4020 PROP.TAX INTEREST ALLOC. 51,407 94,814 36,000 36,000 0.00% 400 PROPERTY TAX 39,098,953 41,874,992 43,214,820 45,894,556 6.20% 4110 FRANCHISE TAX 1,294,915 1,561,773 1,250,000 1,250,000 0.00% 4112 IN-KIND PEG FEES (AT&T) 167,523 147,880 100,000 100,000 0.00% 4120 SALES & USE TAX 5,015,515 4,875,464 4,822,876 5,065,320 5.03% 4125 SALES TAX (PROP.172) 522,144 487,606 316,000 400,000 26.58% 4130 REAL PROPERTY TRF TAX 579,870 473,128 390,000 400,000 2.56% 4150 TRANSIENT OCCUPANCY TAX 22,741,252 21,358,089 18,500,000 22,000,000 18.92% 4156 CTID ADMIN.FEE 10,000 10,000 10,000 0 -100.00%
410 OTHER TAX 30,331,220 28,913,939 25,388,876 29,215,320 15.07% 4210 FILM PERMITS 8,950 3,750 4,000 0 -100.00%
4260 CIVIL WITNESS FEES 0 0 1,000 1,000 0.00%
4270 COMMERCIAL USE PERMIT 1,945 0 1,000 1,000 0.00%
4400 ENGINEERING PERMITS-OTHER 573 225 1,000 300 -70.00% 4401 ENCROACHMENT PERMITS 463 800 2,000 925 -53.75%
4402 RIGHT OF WAY-PLAN CHECK 13,948 11,470 13,000 14,000 7.69% 4403 RIGHT OF WAY -INSPECTION 8,357 6,955 8,000 7,000 -12.50% 4404 DOCK PERMIT-STRUCTURAL 192 315 0 0
4405 DOCK PERMIT-PLAN CHECK 900 930 2,000 800 -60.00%
4406 DOCK PERMIT-INSPECTIONS 2,189 6,838 2,000 2,000 0.00% 4407 PARCEL-TRACT MAPS ENGNRG 0 0 1,000 1,000 0.00%
4420 ENG.-NEWS RACK PERMIT 200 475 2,500 0 -100.00%
420 LICENSES & PERMITS 37,717 31,758 37,500 28,025 -25.27% 33 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 100 GENERAL FUND
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4510 VEHICLE CODE FINES 107,670 96,111 103,000 103,000 0.00% 4600 PARKING FINES 179,888 191,611 163,000 200,000 22.70% 4650 LIBRARY FINES & FEES 12,944 10,427 12,000 15,000 25.00% 450 FINES & FEES 300,502 298,149 278,000 318,000 14.39% 4702 INTEREST ON OTHER LOANS 37,131 28,563 32,000 32,000 0.00% 4707 UNREALIZED GAIN/LOSS INV 971,494 1,100,397 0 0
4710 INVESTMENT EARNINGS 1,861,992 3,051,689 2,922,142 2,957,652 1.22% 4716 INTEREST - LEASES 97,833 82,808 0 0
4800 FIELD ALLOCATION 43,338 55,373 113,616 115,000 1.22% 470 USE OF MONEY & PROPERTY 3,011,788 4,318,830 3,067,758 3,104,652 1.20% 5100 ADMIN CHRGS REIMB 766,338 773,787 773,787 869,133 12.32% 5200 AMBULANCE SERVICE 780,865 785,462 650,000 1,300,000 100.00% 5205 STATE HWY MTNCE 0 105,196 120,000 120,000 0.00%
5210 LIBRARY COPY MACH RECPT 1,346 1,613 1,200 1,500 25.00% 5212 LIBRARY MEDIA LAB. 273 393 250 700 180.00%
5305 ALARM ORDINANCE FEES 10 0 150 0 -100.00%
5315 VEH STORAGE RELEASE FEES 36,831 28,071 75,000 75,000 0.00% 5411 IMPACT ADMIN FEE 4,198 153 3,000 200 -93.33%
5412 PUBLIC TRANSPORTATION FEE 13,577 5,483 20,000 9,000 -55.00% 5610 HOTEL DEL BEACH MTNCE 15,880 21,173 21,168 21,168 0.00% 510 CHARGES-CURRENT SERVICES 1,619,318 1,721,333 1,664,555 2,396,701 43.98% 5720 VEH LIC IN LIEU FEE 24,168 29,425 0 0
5722 VEH LIC FEE-SUBVENTION -999 -2,171 0 -1,400
5745 FEMA/OES REIMBURSEMENT 180,274 111,991 95,000 95,000 0.00% 5750 POLICE GRANT REIMBURSEMNT 20,279 46,060 21,840 41,740 91.12% 5755 P.O.S.T REIMB 6,584 7,010 2,500 2,500 0.00%
5760 SLESF GRANT REIMB 165,271 186,159 100,000 100,000 0.00% 34 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 100 GENERAL FUND
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
5767 STATE ASST FORFEITURE REV 0 2,284 1,000 1,000 0.00% 5860 GRANT REVENUE 2,838,480 45,000 100,000 50,000 -50.00% 570 INTERGOVERNMENTAL REVENUE 3,234,057 425,758 320,340 288,840 -9.83% 5920 MISC REV 38,613 15,770 30,000 30,000 0.00%
5924 BEACH LIFEGUARD PROGRAMS 61,721 65,271 70,000 70,000 0.00% 5925 FIRE DEPT REV 1,200 13,858 1,000 1,000 0.00%
5926 POLICE DEPT REVENUE 35,767 23,346 25,000 25,000 0.00% 5930 VEH/FURN/EQUIP SALES 44,658 0 25,000 0 -100.00%
5941 DONATION 19,205 200 2,000 2,000 0.00%
590 OTHER REVENUE 201,163 118,446 153,000 128,000 -16.34% 6301 HOTEL DEL MASTER PLAN 0 0 0 0
6315 PORT DIST REIMB 1,024,898 1,715,850 1,300,000 1,438,000 10.62% 6320 PUBLIC SRVCS REIMB 3,255 57,782 7,000 7,000 0.00%
6325 LIBRARY REIMBURSEMENTS 8,530 712 0 0
6330 REIMB MANDATED COST 0 0 10,000 0 -100.00%
6345 REIMBURSEMENTS-OTHER 84,902 123,697 13,000 100,000 669.23% 6350 BOOKING FEE REIMB 9 191 0 0
630 REIMBURSEMENTS 1,121,595 1,898,232 1,330,000 1,545,000 16.17% 6910 TRANSFERS IN 1,000,000 0 0 0
690 OTHER FINANCING SOURCES 1,000,000 0 0 0
100 GENERAL FUND 79,956,312 79,601,437 75,454,849 82,919,094 9.89% 35 Attachment 1
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 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 214,519 229,258 261,576 14.10%
Services and Supplies 1,361,387 1,349,770 1,445,282 7.08% Property - 5,000 5,000 0.00%
Total Legislative 1,575,906 1,584,028 1,711,858 8.07%
Expenditures by Category Variance
36 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 302
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100110 LEGISLATIVE
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 55,262 54,811 55,021 71,524 29.99% 7115 CAFETERIA PLAN BENEFIT 120,222 131,772 142,870 151,290 5.89% 7119 PERS STABILIZATION ADJ. 846 767 735 887 20.68%
7120 RETIREMENT PLAN -MISC. 3,175 3,894 7,285 9,398 29.01% 7122 RETIREMENT PLAN-MISC.UAL 9,507 8,349 9,056 12,853 41.93% 7125 SOCIAL SECURITY CHARGES 4,554 3,916 3,411 4,434 29.99% 7130 MEDICARE CHARGES 1,065 916 798 1,037 29.99%
7135 WORKERS COMP.INS.CHARGES 204 193 182 252 38.46%
7150 EXPENSE ALLOWANCE 9,978 9,900 9,900 9,900 0.00%
7000 PERSONNEL SERVICES 204,813 214,519 229,258 261,576 14.10% 8030 CONTRACT SERVICES 91,382 149,468 145,830 150,062 2.90% 8251 R&M-OFFICE EQUIP. 1 1 0 0
8320 COMMUNICATNS-TELE&COMM. 3,037 1,992 2,400 2,472 3.00% 8330 COMMUNITY GRANTS 1,022,886 1,016,025 1,078,000 1,161,000 7.70% 8390 MISC.SERVICES 59,187 98,310 50,995 56,978 11.73%
8400 POSTAGE & COURIER SRVS. 36 282 350 350 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 75,410 83,267 63,145 67,370 6.69% 8560 MISC.SUPPLIES 9,132 12,040 9,050 7,050 -22.10%
8000 SERVICES & SUPPLIES 1,261,070 1,361,387 1,349,770 1,445,282 7.08% 9040 OFFICE & COMPUTER EQUIP. 4,842 0 5,000 5,000 0.00% 9000 PROPERTY 4,842 0 5,000 5,000 0.00%
100110 LEGISLATIVE 1,470,724 1,575,906 1,584,028 1,711,858 8.07% 37 Attachment 1
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 2023-24 FY 2024-25 FY 2025-26 Variance Actual Estimated Actual Adopted
Personnel 357,364 350,972 385,100 9.72%
Services and Supplies 48,619 264,710 78,340 -70.41%
Property - - 2,200 0.00%
Total City Clerk 405,983 615,682 465,640 -24.37%
38 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 304
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 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 305
IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2025-26

1. Revise the City's Record Retention Schedule, incorporating the establishment of a comprehensive Citywide Records Inventory Management (RIM) Program, aiming to harmonize cross-departmental indexing standards and facilitate the digitization of records within the City’s Laserfiche repository, ensuring straightforward access for internal staff research and the public.

2. Continue updates and improvements to the City’s boards, commissions, and committees by standardizing document production related to these entities, expanding training for staff and members, and expanding access to applications.

3. Initiate the development of a Five-Year department plan aligned with the City’s broader strategic vision.

4. Deploy new agenda management software, deliver technical training to staff, and partner with the City Manager to develop staff report writing guidelines that enhance effectiveness. 40 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 306
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100115 CITY CLERK
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 201,649 155,310 217,864 232,464 6.70% 7012 OVERTIME SALARIES 598 0 0 0
7014 TEMP/SEASONAL WAGES 24,354 77,733 3,000 3,000 0.00% 7115 CAFETERIA PLAN BENEFIT 36,682 37,714 53,761 56,924 5.88% 7119 PERS STABILIZATION ADJ. 2,710 2,912 2,589 2,831 9.35% 7120 RETIREMENT PLAN -MISC. 22,010 28,849 25,718 30,004 16.67% 7122 RETIREMENT PLAN-MISC.UAL 30,475 31,685 31,970 41,034 28.35% 7125 SOCIAL SECURITY CHARGES 14,339 14,754 12,485 14,599 16.93% 7130 MEDICARE CHARGES 3,354 3,451 2,920 3,414 16.93%
7135 WORKERS COMP.INS.CHARGES 679 755 666 830 24.62%
7140 AUTO ALLOWANCE 3,408 4,200 0 0
7000 PERSONNEL SERVICES 340,259 357,364 350,972 385,100 9.72% 8030 CONTRACT SERVICES 42,341 36,965 146,999 50,200 -65.85% 8047 LGL SRVS-OUTSIDE COUNSEL 5,521 0 25,000 5,000 -80.00% 8251 R&M-OFFICE EQUIP. 659 995 1,060 1,060 0.00%
8320 COMMUNICATNS-TELE&COMM. 578 498 530 530 0.00%
8340 ELECTION EXPENSE 19,131 1,499 75,059 1,500 -98.00% 8390 MISC.SERVICES 260 423 2,120 4,000 88.68%
8400 POSTAGE & COURIER SRVS. 0 90 106 100 -5.66%
8415 TRAINING,MTGS,MEMBERSHIPS 7,836 5,892 10,000 11,100 11.00% 8560 MISC.SUPPLIES 4,192 2,257 3,836 4,850 26.43%
8000 SERVICES & SUPPLIES 80,517 48,619 264,710 78,340 -70.41% 9040 OFFICE & COMPUTER EQUIP. 0 0 0 2,200
9000 PROPERTY 0 0 0 2,200
100115 CITY CLERK 420,776 405,983 615,682 465,640 -24.37% 41 Attachment 1
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 manage the operations of the City.

DEPARTMENT GOALS

• Direct all City 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.
• Manage the Cultural Arts Commission and oversee Cultural Arts activities. • Provide oversight to the Successor Agency to the Community Development Agency. • Monitor Legal Services.
• Manage 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 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Adopted
Personnel 961,676 1,044,799 1,169,253 11.91%
Services and Supplies 80,519 93,974 121,064 28.83%
Property - - - 0.00%
Total City Manager 1,042,194 1,138,773 1,290,317 13.31% Expenditures by Category Variance
42 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 308
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 2025-26

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

5. Continue to work with Federal and State authorities to prevent transborder sewage contamination of local waters.
43 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 309
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100120 CITY MANAGER
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 588,721 640,647 674,240 752,386 11.59% 7012 OVERTIME SALARIES 44 0 2,000 2,000 0.00%
7014 TEMP/SEASONAL WAGES 0 0 17,894 18,427 2.98%
7115 CAFETERIA PLAN BENEFIT 85,291 97,672 105,891 121,451 14.69% 7119 PERS STABILIZATION ADJ. 8,191 7,852 7,854 7,737 -1.49% 7120 RETIREMENT PLAN -MISC. 60,607 71,445 78,003 87,111 11.68% 7122 RETIREMENT PLAN-MISC.UAL 92,097 85,435 96,967 112,122 15.63% 7125 SOCIAL SECURITY CHARGES 30,370 30,911 35,259 38,883 10.28% 7130 MEDICARE CHARGES 8,693 9,457 10,156 11,297 11.23%
7135 WORKERS COMP.INS.CHARGES 10,527 10,403 10,235 11,540 12.75% 7140 AUTO ALLOWANCE 7,239 7,854 6,300 6,300 0.00%
7000 PERSONNEL SERVICES 891,779 961,676 1,044,799 1,169,253 11.91% 8030 CONTRACT SERVICES 450 30,092 58,000 82,050 41.47%
8065 PROFESSIONAL SERVICES 0 31,400 0 0
8251 R&M-OFFICE EQUIP. 888 1,314 1,317 1,357 3.04%
8320 COMMUNICATNS-TELE&COMM. 2,121 1,326 1,992 1,992 0.00% 8400 POSTAGE & COURIER SRVS. -16 0 305 305 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 10,005 12,682 26,900 29,900 11.15% 8425 PRINTING SERVICES 771 1,910 3,600 3,600 0.00%
8560 MISC.SUPPLIES 1,952 1,796 1,860 1,860 0.00%
8000 SERVICES & SUPPLIES 16,171 80,519 93,974 121,064 28.83% 100120 CITY MANAGER 907,950 1,042,194 1,138,773 1,290,317 13.31% 44 Attachment 1
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 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 311
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100121 CDSA ADMIN EXP (CITY)
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8005 ACCTG & AUDITING SRVCS 6,500 7,403 10,000 10,000 0.00% 8045 LEGAL SRVS-CITY ATTY. 36,263 6,697 12,000 12,000 0.00% 8000 SERVICES & SUPPLIES 42,763 14,100 22,000 22,000 0.00% 100121 CDSA ADMIN EXP (CITY) 42,763 14,100 22,000 22,000 0.00% 46 Attachment 1
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 2025-26

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 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.

5. Oversee the Avenue of Heroes program.
47 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 313
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100122 PUBLIC COMMUNICATIONS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8030 CONTRACT SERVICES 154,157 172,149 188,632 195,715 3.75% 8251 R&M-OFFICE EQUIP. 0 3,943 15,000 15,000 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 0 983 675 725 7.41%
8425 PRINTING SERVICES 8,995 31,374 26,500 27,295 3.00% 8570 SPECIAL EVENTS 0 14,437 22,500 23,175 3.00%
8000 SERVICES & SUPPLIES 163,151 222,885 253,307 261,910 3.40% 9040 OFFICE & COMPUTER EQUIP. 420 319 2,500 2,500 0.00% 9000 PROPERTY 420 319 2,500 2,500 0.00%
100122 PUBLIC COMMUNICATIONS 163,571 223,205 255,807 264,410 3.36% 48 Attachment 1
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 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel - - - 0.00%
Services and Supplies 1,031,491 854,864 1,118,488 30.84% Property - - - 0.00%
Total Legal Services 1,031,491 854,864 1,118,488 30.84% Expenditures by Category Variance
49 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 315
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100135 LEGAL SRV
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8045 LEGAL SRVS-CITY ATTY. 332,943 342,643 404,864 418,488 3.37% 8046 LGL SRVS-ADDTL.CITY ATTY. 755,066 354,376 300,000 600,000 100.00% 8047 LGL SRVS-OUTSIDE COUNSEL 299,476 334,472 150,000 100,000 -33.33% 8000 SERVICES & SUPPLIES 1,387,485 1,031,491 854,864 1,118,488 30.84% 100135 LEGAL SRV 1,387,485 1,031,491 854,864 1,118,488 30.84% 50 Attachment 1
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 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 2,570,285 3,297,911 3,722,275 12.87%
Services and Supplies 1,972,772 3,019,319 2,642,958 -12.47% Property - - - 0.00%
Total Administrative Services 4,543,057 6,317,230 6,365,233 0.76% Expenditures by Category Variance
51 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 317
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 2025-26

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 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 318
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100140 FINANCE
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 681,936 706,809 848,230 863,410 1.79% 7012 OVERTIME SALARIES 4,634 1,185 3,810 3,810 0.00%
7014 TEMP/SEASONAL WAGES 58,683 95,559 97,300 97,300 0.00% 7115 CAFETERIA PLAN BENEFIT 154,865 192,646 197,738 209,356 5.88% 7119 PERS STABILIZATION ADJ. 11,363 10,727 12,087 11,663 -3.51% 7120 RETIREMENT PLAN -MISC. 75,491 85,788 120,048 123,595 2.95% 7122 RETIREMENT PLAN-MISC.UAL 127,758 116,708 149,235 169,027 13.26% 7125 SOCIAL SECURITY CHARGES 44,885 46,240 55,767 57,404 2.94% 7130 MEDICARE CHARGES 11,072 11,954 13,692 14,031 2.48% 7135 WORKERS COMP.INS.CHARGES 10,658 10,843 11,606 12,685 9.30% 7140 AUTO ALLOWANCE 3,162 3,150 3,150 3,150 0.00%
7000 PERSONNEL SERVICES 1,184,509 1,281,610 1,512,664 1,565,431 3.49% 8005 ACCTG & AUDITING SRVCS 67,825 70,413 85,198 100,198 17.61% 8030 CONTRACT SERVICES 167,282 73,765 149,895 116,179 -22.49% 8065 PROFESSIONAL SERVICES 14,210 75,881 149,794 90,136 -39.83% 8242 RENTAL-BUILDINGS 3,556 3,980 3,710 5,000 34.77%
8251 R&M-OFFICE EQUIP. 481 401 2,650 2,000 -24.53%
8320 COMMUNICATNS-TELE&COMM. 1,675 1,032 1,060 1,100 3.77% 8390 MISC.SERVICES 12 4,000 2,719 5,000 83.89%
8395 PERMITS & FEES 5 0 636 700 10.06%
8400 POSTAGE & COURIER SRVS. 9 10 318 350 10.06%
8410 SPECIAL PAYMENTS 284,087 281,707 321,379 375,000 16.68% 8415 TRAINING,MTGS,MEMBERSHIPS 9,470 7,762 25,779 25,060 -2.79% 8425 PRINTING SERVICES 457 800 2,120 2,000 -5.66%
8560 MISC.SUPPLIES 2,671 9,398 7,420 9,697 30.69%
8000 SERVICES & SUPPLIES 551,740 529,149 752,678 732,420 -2.69% 100140 FINANCE 1,736,249 1,810,759 2,265,342 2,297,851 1.44% 53 Attachment 1
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 2025-26

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

2. Organize the City’s Risk Management programs and enhance the City’s Safety program.

3. Explore implementation of expanding the Human Capital Management module in Tyler Munis ERP software system to create operational efficiencies.

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

5. Continue to support labor negotiations with the City’s three bargaining groups if new contracts are not finalized by the beginning of the fiscal year.

6. Explore benefit options to reduce healthcare premiums while maintaining quality coverage and access to providers.
54 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 320
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100142 HUMAN RESOURCES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 220,633 289,544 384,815 439,006 14.08% 7012 OVERTIME SALARIES 613 0 2,300 2,300 0.00%
7014 TEMP/SEASONAL WAGES 0 19,453 0 0
7115 CAFETERIA PLAN BENEFIT 37,096 50,483 88,154 93,331 5.87% 7119 PERS STABILIZATION ADJ. 3,404 4,830 5,018 5,316 5.94% 7120 RETIREMENT PLAN -MISC. 24,397 34,004 49,838 56,328 13.02% 7122 RETIREMENT PLAN-MISC.UAL 38,274 52,546 61,955 77,033 24.34% 7125 SOCIAL SECURITY CHARGES 12,608 17,400 24,001 27,209 13.37% 7130 MEDICARE CHARGES 3,045 4,276 5,613 6,399 14.00%
7135 WORKERS COMP.INS.CHARGES 3,969 4,772 4,875 5,931 21.66% 7000 PERSONNEL SERVICES 344,039 477,308 626,570 712,853 13.77% 8030 CONTRACT SERVICES 51,670 43,965 55,650 26,070 -53.15% 8031 IT - SUBSCRIPTIONS 0 0 0 23,850
8055 PERSONNEL SERVICES 1,640 774 12,243 5,000 -59.16%
8065 PROFESSIONAL SERVICES 189,103 144,726 195,144 172,400 -11.65% 8242 RENTAL-BUILDINGS 3,556 3,980 3,980 0 -100.00%
8251 R&M-OFFICE EQUIP. 207 527 530 1,000 88.68%
8320 COMMUNICATNS-TELE&COMM. 979 1,597 2,016 2,595 28.72% 8390 MISC.SERVICES 8,810 6,173 11,130 9,250 -16.89%
8415 TRAINING,MTGS,MEMBERSHIPS 21,595 16,983 29,551 26,000 -12.02% 8560 MISC.SUPPLIES 3,912 11,957 14,100 14,100 0.00%
8000 SERVICES & SUPPLIES 281,471 230,682 324,344 280,265 -13.59% 100142 HUMAN RESOURCES 625,510 707,990 950,914 993,118 4.44% 55 Attachment 1
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 provides technical support, proactive monitoring, and equipment purchase coordination to all departments. Additionally, the Division provides project management, applications, and business system analysis support.

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. Provide IT applications and business systems support.

6. Perform project management functions for citywide technology projects.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2025-26

1. Provide support for and participate in the implementation of:
a. Tyler Munis – post go-live improvements of financial and human capital management modules
b. Vendor management and contract management capabilities

2. Provide IT applications and business systems support – support existing inventory of systems and applications, develop applications, improve processes and workflows, shepherd change management initiatives, and manage system configurations.

3. Provide guidance and stewardship of major hardware, software, service, and system replacements as identified in IT Fund 137.

4. Provide support for establishing and participate in the Technology Steering Committee (TSC).

5. Coordinate assessments and participate in the implementation of projects brought to and/or approved by the TSC. Potential projects and programs may include:
a. Permitting and land management system
b. Electronic document management system
c. Disaster recovery and business continuity plan development 56 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 322
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100145 SYSTEMS ADMIN
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 628,802 469,349 672,898 834,465 24.01% 7012 OVERTIME SALARIES 1,679 17,992 5,150 5,150 0.00%
7014 TEMP/SEASONAL WAGES 0 37,227 75,000 75,000 0.00%
7115 CAFETERIA PLAN BENEFIT 97,918 91,320 151,121 186,662 23.52% 7119 PERS STABILIZATION ADJ. 8,338 7,911 8,003 9,905 23.77% 7120 RETIREMENT PLAN -MISC. 67,866 50,757 79,490 104,956 32.04% 7122 RETIREMENT PLAN-MISC.UAL 93,745 86,077 98,816 143,537 45.26% 7125 SOCIAL SECURITY CHARGES 37,795 31,823 46,067 56,402 22.43% 7130 MEDICARE CHARGES 9,145 7,561 10,877 13,262 21.92%
7135 WORKERS COMP.INS.CHARGES 11,616 11,349 11,254 14,651 30.18% 7000 PERSONNEL SERVICES 956,904 811,367 1,158,677 1,443,991 24.62% 8030 CONTRACT SERVICES 1,008,572 1,014,639 1,523,009 1,286,874 -15.50% 8065 PROFESSIONAL SERVICES 0 0 170,475 85,979 -49.56%
8251 R&M-OFFICE EQUIP. 2,499 25,902 2,650 2,650 0.00%
8320 COMMUNICATNS-TELE&COMM. 88,488 117,467 138,068 138,000 -0.05% 8415 TRAINING,MTGS,MEMBERSHIPS 11,723 10,353 73,095 66,770 -8.65% 8560 MISC.SUPPLIES 46,121 44,579 35,000 50,000 42.86%
8000 SERVICES & SUPPLIES 1,157,403 1,212,941 1,942,297 1,630,273 -16.06% 9317 INTEREST EXPENSE - SBITA 0 153 0 0
9327 PRINCIPAL EXPENSE - SBITA 0 1,497 0 0
9000 PROPERTY 0 1,650 0 0
100145 SYSTEMS ADMIN 2,114,307 2,025,958 3,100,974 3,074,264 -0.86% 57 Attachment 1
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.

Police Services
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 15,679,389 17,416,461 18,491,042 6.17%
Services and Supplies 1,440,425 2,108,982 2,248,300 6.61% Property 64,169 141,676 101,100 -28.64%
Total Police Services 17,183,983 19,667,119 20,840,442 5.97% Expenditures by Category Variance
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DEPARTMENT: Police Services Program Or Division: 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-four-hour 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 Attachment 1
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IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2025-26

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 Attachment 1
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City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100211 POLICE-SUPPORT SERVICES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 2,920,557 3,187,643 3,744,337 3,899,907 4.15% 7011 WORKERS COMP PAY-SAFETY -2,689 -327,264 0 0
7012 OVERTIME SALARIES 209,483 234,034 276,000 276,000 0.00% 7014 TEMP/SEASONAL WAGES 86,007 191,930 185,000 195,000 5.41% 7115 CAFETERIA PLAN BENEFIT 538,678 675,066 784,177 830,238 5.87% 7119 PERS STABILIZATION ADJ. 68,292 67,375 67,369 66,964 -0.60% 7120 RETIREMENT PLAN -MISC. 149,157 195,777 207,180 223,195 7.73% 7121 RETIREMENT PLAN -SAFETY 278,296 313,298 461,936 486,403 5.30% 7122 RETIREMENT PLAN-MISC.UAL 224,832 218,343 257,550 305,239 18.52% 7123 RETIREMENT PLN-SAFETY UAL 1,615,062 1,607,369 1,953,558 2,252,489 15.30% 7125 SOCIAL SECURITY CHARGES 91,966 112,678 130,596 135,575 3.81% 7130 MEDICARE CHARGES 46,458 52,892 58,790 61,125 3.97% 7135 WORKERS COMP.INS.CHARGES 226,078 227,447 229,422 254,962 11.13% 7160 UNIFORMS,BADGES & ACCESS. 13,226 13,750 13,750 13,750 0.00% 7000 PERSONNEL SERVICES 6,465,403 6,770,337 8,369,665 9,000,847 7.54% 8030 CONTRACT SERVICES 442,206 275,807 713,471 486,656 -31.79% 8031 IT - SUBSCRIPTIONS 0 0 0 343,115
8065 PROFESSIONAL SERVICES 38,908 39,618 119,530 119,530 0.00% 8205 JANITORIAL SERVICES 58,288 58,288 76,797 76,797 0.00% 8235 UTILITIES-ELECTRICITY 137,222 194,829 196,212 203,605 3.77% 8236 UTILITIES-GAS 72,882 6,266 12,200 7,746 -36.51%
8237 UTILITIES-WATER 13,875 12,174 11,862 12,771 7.66%
8240 LEASE-AUTO 0 0 0 23,150
8241 RENTAL-EQUIPMENT 2,270 2,573 2,400 2,400 0.00%
8250 R&M-EQUIPMENT 54,789 72,011 86,420 81,420 -5.79%
8251 R&M-OFFICE EQUIP. 6,123 5,521 10,500 10,500 0.00%
8252 R&M-BLDGS & STRUCTURES 81 8,764 8,800 8,800 0.00%
8320 COMMUNICATNS-TELE&COMM. 75,989 91,972 110,275 110,275 0.00% 8350 RSRV-VOLUNTEER POLICE 10,742 13,236 15,500 22,500 45.16% 61 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100211 POLICE-SUPPORT SERVICES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8390 MISC.SERVICES 1,413 2,652 3,000 3,000 0.00%
8400 POSTAGE & COURIER SRVS. 1,835 2,005 4,000 4,000 0.00% 8414 POLICE TRAINING 75,280 80,524 74,200 74,200 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 37,343 47,058 43,270 47,970 10.86% 8425 PRINTING SERVICES 11,075 3,797 12,900 12,900 0.00% 8510 FIREARMS & AMMUNITIONS 46,440 25,988 25,300 18,500 -26.88% 8530 FUELS & LUBRICANTS 169,289 141,048 171,100 153,100 -10.52% 8535 MATERIALS 14,148 9,407 11,065 11,065 0.00%
8560 MISC.SUPPLIES 25,464 33,511 27,877 26,400 -5.30%
8561 PAPER & PRINTER SUPPLIES 12,858 5,114 12,000 12,000 0.00% 8565 PROGRAM SUPPLIES 614 2,497 3,500 3,500 0.00%
8580 PHARMACEUTICALS &LAB SUPP 13,541 16,971 10,500 10,500 0.00% 8595 SAFETY & 1ST AID SUPPLIES 1,650 963 4,000 4,000 0.00% 8000 SERVICES & SUPPLIES 1,324,327 1,152,596 1,766,679 1,890,400 7.00% 9040 OFFICE & COMPUTER EQUIP. 15,360 28,934 13,200 13,200 0.00% 9045 OTHER FIXED ASSETS 9,916 29,407 81,076 72,500 -10.58% 9317 INTEREST EXPENSE - SBITA 0 21,542 0 0
9326 PRINCIPAL EXPENSE LEASES 0 12,051 0 0
9327 PRINCIPAL EXPENSE - SBITA 0 124,406 0 0
9000 PROPERTY 25,276 216,340 94,276 85,700 -9.10%
100211 POLICE-SUPPORT SERVICES 7,815,006 8,139,273 10,230,620 10,976,947 7.30% 62 Attachment 1
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 2025-26

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.
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City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100212 POLICE-FIELD SERVICES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 4,926,964 4,952,411 5,311,280 5,578,250 5.03% 7011 WORKERS COMP PAY-SAFETY 56,665 412,937 0 0
7012 OVERTIME SALARIES 786,685 803,053 851,000 851,000 0.00% 7115 CAFETERIA PLAN BENEFIT 902,566 968,762 1,007,470 1,066,640 5.87% 7119 PERS STABILIZATION ADJ. 108,191 114,816 112,734 111,195 -1.37% 7120 RETIREMENT PLAN -MISC. 45,158 51,103 57,865 59,617 3.03% 7121 RETIREMENT PLAN -SAFETY 833,337 977,514 1,061,819 1,118,696 5.36% 7122 RETIREMENT PLAN-MISC.UAL 62,909 62,400 71,934 81,532 13.34% 7125 SOCIAL SECURITY CHARGES 26,560 29,432 29,803 30,876 3.60% 7130 MEDICARE CHARGES 81,339 81,337 87,166 90,971 4.37% 7135 WORKERS COMP.INS.CHARGES 403,870 404,936 402,875 451,217 12.00% 7160 UNIFORMS,BADGES & ACCESS. 49,495 50,350 52,850 50,200 -5.01% 7000 PERSONNEL SERVICES 8,283,740 8,909,052 9,046,796 9,490,195 4.90% 8030 CONTRACT SERVICES 182,623 167,754 185,957 232,500 25.03% 8250 R&M-EQUIPMENT 69,321 39,232 68,400 49,200 -28.07%
8350 RSRV-VOLUNTEER POLICE 0 2,312 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 56 196 0 0
8535 MATERIALS 6,387 5,147 4,600 6,600 43.48%
8560 MISC.SUPPLIES 38,623 56,172 64,796 49,850 -23.07%
8570 SPECIAL EVENTS 15,139 17,016 18,550 19,750 6.47%
8000 SERVICES & SUPPLIES 312,149 287,829 342,303 357,900 4.56% 9045 OTHER FIXED ASSETS 135,094 5,828 47,400 15,400 -67.51% 9000 PROPERTY 135,094 5,828 47,400 15,400 -67.51%
100212 POLICE-FIELD SERVICES 8,730,983 9,202,708 9,436,499 9,863,495 4.52% 64 Attachment 1
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.

Community Risk Reduction: The City of Coronado’s Community Risk Reduction (CRR) program is a proactive and strategic approach to safeguarding the community through risk identification, hazard mitigation, education, and enforcement. This integrated program is responsible for enforcing fire and life safety codes, hazardous materials regulations, and the prevention of fires and associated hazards. Key functions include plan reviews, construction site inspections, and routine inspections of commercial, multi-family residential, and special event venues.
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CRR shifts the focus from reactive emergency response to proactive risk mitigation. By analyzing community specific data such as demographics, building types, and environmental threats, the program identifies the most vulnerable populations and high-risk areas within the City. Strategic interventions are then developed and implemented to reduce these risks before emergencies occur.

A central pillar of this approach is public education. The program emphasizes life safety and fire prevention awareness through outreach efforts designed to engage and inform residents, businesses, and visitors. Educational initiatives are paired with enforcement of fire codes to govern the safe use, handling, transportation, and disposal of hazardous materials and to prevent fires before they arise.

Additionally, the program oversees investigations into the origin, cause, and circumstances of fires and hazardous material releases. These investigations inform future prevention strategies and reinforce the City’s commitment to continuous improvement in public safety.

By adopting the CRR framework, the department can more effectively allocate resources, reduce the frequency and severity of emergency incidents, and build stronger relationships with the community. This evolution in fire service delivery transforms the department from primarily reactive responders into proactive protectors and collaborative community partners, ultimately enhancing the safety, resilience, and well-being of all who live, work, and visit Coronado.

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. 66 Attachment 1
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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. Continuously evaluate deployment models to maximize resources.

4. Serve the community of Coronado with the highest level of professionalism.

5. Enhance knowledge and experience within the Department through the training of staff, 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 multi-unit responses.

8. Provide mandated training utilizing local and regional training opportunities and 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 an ALS transport unit of eight minutes 90% of the time.

Fire Services
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 9,965,458 11,217,580 11,919,173 6.25%
Services and Supplies 1,192,648 1,560,838 1,608,757 3.07% Property 161,279 501,043 276,000 -44.91%
Total Fire Services 11,319,385 13,279,461 13,803,930 3.95% Expenditures by Category Variance
67 Attachment 1
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IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2025-26

1. Conduct a City-wide Community Risk Assessment and Long-Range Fire and Emergency Services Delivery Plan.

2. Evaluate response effectiveness to meet public safety needs.

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

4. Continue to develop and implement operational policies.

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

6. 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.

7. Enhance community relationships by expanding public education programs.

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

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

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

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

12. 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.

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

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

15. Support Police and Beach Lifeguard training with the Public Safety Marine Vessel. 68 Attachment 1
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City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100251 FIRE SERVICES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 3,350,904 3,685,624 4,209,014 4,404,988 4.66% 7011 WORKERS COMP PAY-SAFETY 3,032 7,587 0 0
7012 OVERTIME SALARIES 1,387,529 1,291,773 1,192,000 1,227,760 3.00% 7013 FLSA OVERTIME SALARIES 76,740 86,570 87,000 89,600 2.99% 7014 TEMP/SEASONAL WAGES 5,663 10,223 135,000 173,900 28.81% 7115 CAFETERIA PLAN BENEFIT 655,479 768,905 851,866 901,904 5.87% 7119 PERS STABILIZATION ADJ. 89,030 88,671 87,819 86,559 -1.43% 7120 RETIREMENT PLAN -MISC. 11,608 16,919 21,836 22,816 4.49% 7121 RETIREMENT PLAN -SAFETY 645,496 745,704 852,218 894,432 4.95% 7122 RETIREMENT PLAN-MISC.UAL 17,241 19,200 24,864 31,204 25.50% 7123 RETIREMENT PLN-SAFETY UAL 961,371 916,964 1,119,061 1,288,972 15.18% 7125 SOCIAL SECURITY CHARGES 6,783 8,961 16,320 22,407 37.30% 7130 MEDICARE CHARGES 68,225 72,318 79,359 85,496 7.73% 7135 WORKERS COMP.INS.CHARGES 466,274 468,225 471,075 537,409 14.08% 7160 UNIFORMS,BADGES & ACCESS. 30,703 59,456 57,400 57,400 0.00% 7000 PERSONNEL SERVICES 7,776,077 8,247,103 9,204,832 9,824,847 6.74% 8030 CONTRACT SERVICES 303,560 333,535 456,260 402,100 -11.87% 8031 IT - SUBSCRIPTIONS 0 0 0 17,500
8065 PROFESSIONAL SERVICES 24,235 33,650 42,000 42,000 0.00% 8205 JANITORIAL SERVICES 7,641 10,261 11,900 16,900 42.02% 8235 UTILITIES-ELECTRICITY 57,753 61,108 72,269 75,610 4.62% 8236 UTILITIES-GAS 4,457 2,506 12,600 3,496 -72.25%
8237 UTILITIES-WATER 12,216 12,532 13,239 15,384 16.20% 8241 RENTAL-EQUIPMENT 0 0 0 2,700
8250 R&M-EQUIPMENT 50,526 80,867 121,908 129,800 6.47%
8251 R&M-OFFICE EQUIP. 5,377 10,428 10,700 12,700 18.69% 8252 R&M-BLDGS & STRUCTURES 2,784 7,311 13,400 13,400 0.00% 8320 COMMUNICATNS-TELE&COMM. 13,462 21,238 24,700 24,700 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 8,785 8,638 9,500 9,500 0.00% 69 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100251 FIRE SERVICES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8400 POSTAGE & COURIER SRVS. 213 273 700 700 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 89,280 109,419 160,300 161,300 0.62% 8530 FUELS & LUBRICANTS 58,969 54,238 63,700 63,700 0.00% 8535 MATERIALS 15,300 15,000 17,800 18,300 2.81%
8540 SHOP SUPPLIES 441 951 1,000 1,000 0.00%
8555 SMALL TOOLS & INSTRUMENTS 1,354 594 700 1,000 42.86% 8560 MISC.SUPPLIES 117,962 110,849 108,300 113,800 5.08% 8580 PHARMACEUTICALS &LAB SUPP 94,659 102,592 92,500 92,700 0.22% 8000 SERVICES & SUPPLIES 868,975 975,991 1,233,476 1,218,291 -1.23% 9025 FIRE FIGHTING EQUIPMENT 41,792 28,616 66,200 29,700 -55.14% 9041 FURNITURE & FIXTURES 11,173 8,315 11,000 11,000 0.00% 9045 OTHER FIXED ASSETS 8,259 69,315 370,300 199,300 -46.18% 9317 INTEREST EXPENSE - SBITA 0 2,803 0 0
9327 PRINCIPAL EXPENSE - SBITA 0 13,835 0 0
9000 PROPERTY 61,224 122,884 447,500 240,000 -46.37%
100251 FIRE SERVICES 8,706,276 9,345,977 10,885,808 11,283,138 3.65% 70 Attachment 1
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 2025-26

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 Attachment 1
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City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100252 DISASTER PREPAREDNESS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 97,354 102,156 136,450 137,379 0.68% 7012 OVERTIME SALARIES 6,986 3,937 6,000 6,200 3.33%
7115 CAFETERIA PLAN BENEFIT 22,522 15,352 26,761 28,336 5.89% 7119 PERS STABILIZATION ADJ. 2,751 2,738 2,715 2,730 0.55% 7120 RETIREMENT PLAN -MISC. 3,695 4,153 6,331 4,849 -23.41% 7121 RETIREMENT PLAN -SAFETY 13,792 15,374 20,637 24,075 16.66% 7122 RETIREMENT PLAN-MISC.UAL 4,819 4,652 7,870 6,631 -15.74% 7125 SOCIAL SECURITY CHARGES 2,135 2,271 3,876 3,134 -19.14% 7130 MEDICARE CHARGES 1,527 1,415 2,066 2,082 0.79%
7135 WORKERS COMP.INS.CHARGES 7,494 7,259 7,780 8,353 7.37% 7160 UNIFORMS,BADGES & ACCESS. 412 612 613 613 0.00%
7000 PERSONNEL SERVICES 163,489 159,920 221,099 224,382 1.48% 8030 CONTRACT SERVICES 48,804 56,404 62,800 67,000 6.69% 8251 R&M-OFFICE EQUIP. 6 105 4,000 4,000 0.00%
8252 R&M-BLDGS & STRUCTURES 0 0 12,518 5,000 -60.06%
8320 COMMUNICATNS-TELE&COMM. 4,975 6,818 8,200 8,200 0.00% 8400 POSTAGE & COURIER SRVS. 0 0 100 100 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 78 592 10,500 50,500 380.95% 8535 MATERIALS 0 136 1,200 1,200 0.00%
8560 MISC.SUPPLIES 2,365 3,358 39,100 64,100 63.94%
8000 SERVICES & SUPPLIES 56,228 67,413 138,418 200,100 44.56% 9025 FIRE FIGHTING EQUIPMENT 0 693 4,843 3,000 -38.05%
9040 OFFICE & COMPUTER EQUIP. 0 15,964 10,000 10,000 0.00% 9000 PROPERTY 0 16,657 14,843 13,000 -12.42%
100252 DISASTER PREPAREDNESS 219,717 243,989 374,360 437,482 16.86% 72 Attachment 1
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 2025-26

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. Integrate department Emergency Medical Technicians with Beach Lifeguards to aument medical aid response on the Beach.

4. Upgrade record keeping and reporting systems to enhance data collection and analysis.

5. Expand Beach Lifeguard services to The Landing bay location for prevention and rescue.

6. Continue to staff the City’s rescue boat in the Glorietta Bay to ensure public safety and promote awareness among boaters and swimmers.
73 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 339
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100255 FIRE/BEACH LIFEGUARDS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 517,108 585,123 656,908 683,332 4.02% 7012 OVERTIME SALARIES 48,790 82,572 70,000 72,100 3.00% 7014 TEMP/SEASONAL WAGES 384,917 428,595 516,841 537,717 4.04% 7115 CAFETERIA PLAN BENEFIT 137,223 169,732 201,494 213,328 5.87% 7119 PERS STABILIZATION ADJ. 8,189 8,744 9,529 8,939 -6.19% 7120 RETIREMENT PLAN -MISC. 61,492 75,681 94,644 94,722 0.08% 7121 RETIREMENT PLAN -SAFETY 0 17 0 0
7122 RETIREMENT PLAN-MISC.UAL 92,073 95,133 117,654 129,541 10.10% 7125 SOCIAL SECURITY CHARGES 58,255 67,033 77,112 80,175 3.97% 7130 MEDICARE CHARGES 13,624 15,679 18,034 18,751 3.97% 7135 WORKERS COMP.INS.CHARGES 16,232 16,565 17,433 19,340 10.94% 7160 UNIFORMS,BADGES & ACCESS. 12,166 13,559 12,000 12,000 0.00% 7000 PERSONNEL SERVICES 1,350,068 1,558,436 1,791,650 1,869,945 4.37% 8030 CONTRACT SERVICES 6,100 13,301 18,300 19,100 4.37% 8205 JANITORIAL SERVICES 17,025 16,330 17,400 17,400 0.00% 8235 UTILITIES-ELECTRICITY 20,560 22,107 23,184 18,594 -19.80% 8237 UTILITIES-WATER 524 535 560 672 20.12%
8250 R&M-EQUIPMENT 18,269 15,122 24,900 26,900 8.03%
8251 R&M-OFFICE EQUIP. 434 723 1,900 1,600 -15.79%
8252 R&M-BLDGS & STRUCTURES 0 584 1,400 1,400 0.00%
8320 COMMUNICATNS-TELE&COMM. 12,839 15,295 18,500 18,500 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 2,772 3,380 4,000 4,000 0.00% 8400 POSTAGE & COURIER SRVS. 0 75 300 300 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 11,283 14,699 23,000 26,000 13.04% 8530 FUELS & LUBRICANTS 24,291 26,640 29,200 29,200 0.00% 8535 MATERIALS 764 889 1,000 1,000 0.00%
8555 SMALL TOOLS & INSTRUMENTS 603 746 1,000 1,000 0.00% 74 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100255 FIRE/BEACH LIFEGUARDS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8560 MISC.SUPPLIES 17,301 13,740 19,300 19,700 2.07%
8565 PROGRAM SUPPLIES 1,380 5,080 5,000 5,000 0.00%
8000 SERVICES & SUPPLIES 134,144 149,245 188,944 190,366 0.75% 9026 BEACH LIFEGUARD EQUIPMENT 19,177 36,776 35,700 21,500 -39.78% 9041 FURNITURE & FIXTURES 2,756 1,600 3,000 1,500 -50.00% 9000 PROPERTY 21,932 38,376 38,700 23,000 -40.57%
100255 FIRE/BEACH LIFEGUARDS 1,506,144 1,746,056 2,019,294 2,083,311 3.17% 75 Attachment 1
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 rights-of-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.

Public Services & Engineering
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 5,699,948 6,675,386 7,172,587 7.45%
Services and Supplies 6,600,474 7,736,299 7,898,953 2.10% Property 69,352 144,932 118,400 -18.31%
Total Public Services & Engineering 12,369,773 14,556,616 15,189,940 4.35% Expenditures by Category Variance
76 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 342
DEPARTMENT: Public Services &
Engineering
Program Or
Division:

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, , 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 program, staffs City special events, manages non-vehicle air quality permits, and sewer and storm drain maintenance rate studies and billing. Administration and Contract Support provides support to 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 2025-26:

1. Support implementation of the Vendor Access and Contracts modules within the Tyler Munis Enterpise Resource Platform (ERP) and acquire and implement a contract lifecycle management software system.

2. Support Procurement 2.0 implementation and create procurement support capacity across all City departments. This includes the development and implementation of standardized procedures that result in process improvements, increased efficiency and providing services, equipment and supplies to support operational activities.

3. Continue to integrate Contracts Management and Purchasing processes with new ERP System to optimize efficiency and ensure compliance with City, State and Federal requirements. 77 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 343
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100311 PUBLIC SERVICES ADMIN.

Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 502,169 472,661 801,201 847,426 5.77% 7012 OVERTIME SALARIES 1,926 1,228 100 2,000 1,900.00%
7014 TEMP/SEASONAL WAGES 263,744 289,298 275,000 366,900 33.42% 7115 CAFETERIA PLAN BENEFIT 111,962 103,472 191,515 202,765 5.87% 7119 PERS STABILIZATION ADJ. 7,781 8,345 7,513 9,445 25.72% 7120 RETIREMENT PLAN -MISC. 55,826 55,723 97,996 100,090 2.14% 7122 RETIREMENT PLAN-MISC.UAL 87,480 90,793 92,767 136,882 47.55% 7125 SOCIAL SECURITY CHARGES 44,923 44,212 65,026 73,717 13.37% 7130 MEDICARE CHARGES 11,112 11,054 15,631 17,661 12.99% 7135 WORKERS COMP.INS.CHARGES 12,446 12,198 11,125 16,013 43.94% 7140 AUTO ALLOWANCE 1,686 1,680 1,680 1,680 0.00%
7000 PERSONNEL SERVICES 1,101,055 1,090,663 1,559,554 1,774,579 13.79% 8030 CONTRACT SERVICES 4,620 64,693 59,600 61,400 3.02% 8205 JANITORIAL SERVICES 2,792 2,792 4,300 4,400 2.33%
8235 UTILITIES-ELECTRICITY 7,402 7,831 9,580 7,325 -23.54% 8236 UTILITIES-GAS 530 252 200 252 25.78%
8250 R&M-EQUIPMENT 735 1,112 5,000 5,200 4.00%
8251 R&M-OFFICE EQUIP. 1,533 1,102 2,700 2,800 3.70%
8320 COMMUNICATNS-TELE&COMM. 8,715 9,368 10,400 10,800 3.85% 8415 TRAINING,MTGS,MEMBERSHIPS 8,793 8,112 8,400 8,500 1.19% 8530 FUELS & LUBRICANTS 585 371 600 400 -33.33%
8560 MISC.SUPPLIES 31,154 27,206 32,900 33,800 2.74%
8570 SPECIAL EVENTS 202,675 162,304 194,500 200,400 3.03% 8000 SERVICES & SUPPLIES 269,534 285,143 328,180 335,277 2.16% 9040 OFFICE & COMPUTER EQUIP. 943 0 34,550 0 -100.00%
9000 PROPERTY 943 0 34,550 0 -100.00%
100311 PUBLIC SERVICES ADMIN. 1,371,532 1,375,806 1,922,284 2,109,855 9.76% 78 Attachment 1
DEPARTMENT: Public Services &
Engineering Program Or Division: Streets

PROGRAM PURPOSE AND DESCRIPTION
This program provides for the construction, maintenance, and operation of more than 10 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 2025-26

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 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 345
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100312 PUBLIC SERVICES STREETS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 240,269 226,416 280,606 291,970 4.05% 7012 OVERTIME SALARIES 51,310 47,455 55,328 55,328 0.00% 7115 CAFETERIA PLAN BENEFIT 52,781 39,239 80,346 85,065 5.87% 7119 PERS STABILIZATION ADJ. 3,764 3,386 3,276 3,182 -2.87% 7120 RETIREMENT PLAN -MISC. 25,840 26,512 32,542 33,722 3.62% 7122 RETIREMENT PLAN-MISC.UAL 42,319 36,838 40,454 46,118 14.00% 7125 SOCIAL SECURITY CHARGES 17,576 15,603 20,828 21,533 3.38% 7130 MEDICARE CHARGES 4,111 3,649 4,871 5,036 3.38%
7135 WORKERS COMP.INS.CHARGES 14,670 15,075 14,368 15,942 10.95% 7160 UNIFORMS,BADGES & ACCESS. 0 0 200 200 0.00%
7000 PERSONNEL SERVICES 452,641 414,172 532,819 558,095 4.74% 8030 CONTRACT SERVICES 522,521 488,371 673,020 654,900 -2.69% 8205 JANITORIAL SERVICES 4,912 4,912 5,200 5,400 3.85%
8220 DUMPING FEES 0 0 1,200 1,200 0.00%
8235 UTILITIES-ELECTRICITY 195,046 218,708 219,935 211,576 -3.80% 8236 UTILITIES-GAS 1,237 588 300 587 95.65%
8241 RENTAL-EQUIPMENT 6,484 0 4,300 4,400 2.33%
8250 R&M-EQUIPMENT 1,543 36,623 79,000 81,300 2.91%
8251 R&M-OFFICE EQUIP. 891 1,383 6,100 6,300 3.28%
8252 R&M-BLDGS & STRUCTURES 494 134 1,200 1,200 0.00%
8253 R&M-INFRASTRUCTR-NOT ELIG 54,221 56,494 73,900 76,200 3.11% 8255 R&M-OUTSIDE 70,827 109,206 109,600 113,000 3.10%
8320 COMMUNICATNS-TELE&COMM. 6,680 4,269 2,100 2,100 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 210 369 1,400 1,400 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 1,322 340 7,700 7,900 2.60% 8530 FUELS & LUBRICANTS 26,842 23,044 28,600 24,300 -15.03% 8535 MATERIALS 1,811 5,577 0 0
80 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100312 PUBLIC SERVICES STREETS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8555 SMALL TOOLS & INSTRUMENTS 19,011 37,839 59,100 60,900 3.05% 8560 MISC.SUPPLIES 11,659 20,565 13,800 14,100 2.17%
8000 SERVICES & SUPPLIES 925,710 1,008,423 1,286,455 1,266,763 -1.53% 9045 OTHER FIXED ASSETS 5,007 8,905 12,500 13,000 4.00% 9000 PROPERTY 5,007 8,905 12,500 13,000 4.00%
100312 PUBLIC SERVICES STREETS 1,383,358 1,431,500 1,831,774 1,837,858 0.33% 81 Attachment 1
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 City-owned properties. Over 9,000 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 2025-26

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

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

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 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 348
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100313 PUBLIC SERVICES PARKS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 562,021 578,978 630,126 637,628 1.19% 7012 OVERTIME SALARIES 77,453 81,231 68,000 86,000 26.47% 7115 CAFETERIA PLAN BENEFIT 163,193 207,268 193,938 205,328 5.87% 7119 PERS STABILIZATION ADJ. 7,985 7,207 7,042 6,714 -4.66% 7120 RETIREMENT PLAN -MISC. 61,739 69,488 70,850 71,144 0.41% 7122 RETIREMENT PLAN-MISC.UAL 89,774 78,412 86,943 97,296 11.91% 7125 SOCIAL SECURITY CHARGES 40,464 42,923 43,284 44,865 3.65% 7130 MEDICARE CHARGES 9,463 10,038 10,123 10,493 3.65%
7135 WORKERS COMP.INS.CHARGES 37,581 37,550 36,197 39,491 9.10% 7160 UNIFORMS,BADGES & ACCESS. 0 150 2,000 2,000 0.00%
7000 PERSONNEL SERVICES 1,049,673 1,113,244 1,148,503 1,200,959 4.57% 8030 CONTRACT SERVICES 1,361,921 1,421,313 2,049,300 1,920,200 -6.30% 8205 JANITORIAL SERVICES 57,432 57,432 38,100 39,300 3.15% 8235 UTILITIES-ELECTRICITY 50,721 50,044 73,063 40,072 -45.15% 8236 UTILITIES-GAS 1,119 532 400 531 32.76%
8237 UTILITIES-WATER 652,070 731,915 652,902 935,807 43.33% 8241 RENTAL-EQUIPMENT 10,494 2,685 18,700 16,800 -10.16% 8250 R&M-EQUIPMENT 7,624 32,744 25,900 28,900 11.58%
8251 R&M-OFFICE EQUIP. 1,257 3,338 1,800 2,500 38.89%
8255 R&M-OUTSIDE 86,516 110,794 100,000 105,600 5.60%
8320 COMMUNICATNS-TELE&COMM. 10,186 13,116 5,200 5,400 3.85% 8385 LAUNDRY/DRY CLEAN-OTHER 1,900 847 1,400 1,400 0.00% 8415 TRAINING,MTGS,MEMBERSHIPS 4,277 8,042 6,900 7,100 2.90% 8530 FUELS & LUBRICANTS 46,710 33,346 46,400 35,400 -23.71% 8535 MATERIALS 58,852 44,424 37,100 38,200 2.96%
8555 SMALL TOOLS & INSTRUMENTS 17,540 18,310 18,200 24,300 33.52% 8560 MISC.SUPPLIES 20,858 17,167 15,300 17,400 13.73%
8000 SERVICES & SUPPLIES 2,389,479 2,546,050 3,090,665 3,218,910 4.15% 9030 MOBILE TOOLS 6,700 14,602 17,900 23,000 28.49%
83 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100313 PUBLIC SERVICES PARKS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9316 INTEREST EXPENSE - LEASES 0 1,526 0 0
9326 PRINCIPAL EXPENSE LEASES 0 8,364 0 0
9000 PROPERTY 6,700 24,492 17,900 23,000 28.49%
100313 PUBLIC SERVICES PARKS 3,445,853 3,683,786 4,257,069 4,442,868 4.36% 84 Attachment 1
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 nearly 200 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 powered vehicles and apparatus. This program provides machine and welding services to fabricate or construct unobtainable parts as well as to provide repair services to the City’s 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 conditional assessment of City fleet vehicles for replacement consideration. Fleet staff maintains regulation 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 2025-26

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.

9. Consider Fleet software options to automate conditional assessment process and replacement recommendation process.
85 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 351
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100314 PUBLIC SRVC FLEET MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 542,244 428,752 533,307 581,656 9.07% 7012 OVERTIME SALARIES 36,869 30,183 45,665 45,665 0.00% 7115 CAFETERIA PLAN BENEFIT 130,558 115,841 159,432 168,796 5.87% 7119 PERS STABILIZATION ADJ. 7,026 6,618 6,237 6,337 1.60% 7120 RETIREMENT PLAN -MISC. 54,178 47,023 61,948 67,147 8.39% 7122 RETIREMENT PLAN-MISC.UAL 78,997 72,008 77,009 91,829 19.24% 7125 SOCIAL SECURITY CHARGES 36,027 28,422 35,896 38,894 8.35% 7130 MEDICARE CHARGES 8,426 6,647 8,395 9,096 8.35%
7135 WORKERS COMP.INS.CHARGES 35,355 35,498 32,932 38,302 16.31% 7160 UNIFORMS,BADGES & ACCESS. 0 0 605 605 0.00%
7000 PERSONNEL SERVICES 929,679 770,992 961,426 1,048,326 9.04% 8030 CONTRACT SERVICES 180,091 212,338 211,200 217,600 3.03% 8205 JANITORIAL SERVICES 1,943 1,943 4,000 4,100 2.50%
8235 UTILITIES-ELECTRICITY 9,047 9,572 11,527 7,977 -30.80% 8236 UTILITIES-GAS 648 308 400 307 -23.14%
8237 UTILITIES-WATER 5,585 4,767 5,109 5,807 13.68%
8241 RENTAL-EQUIPMENT 481 2,638 15,800 16,300 3.16%
8250 R&M-EQUIPMENT 195,641 186,984 251,900 259,500 3.02% 8251 R&M-OFFICE EQUIP. 344 587 1,200 1,200 0.00%
8320 COMMUNICATNS-TELE&COMM. 5,761 7,709 2,500 2,600 4.00% 8385 LAUNDRY/DRY CLEAN-OTHER 1,790 2,332 3,200 3,300 3.12% 8415 TRAINING,MTGS,MEMBERSHIPS 7,829 321 12,600 12,900 2.38% 8525 EQUIPMENT PARTS 4,800 5,422 17,300 17,800 2.89%
8530 FUELS & LUBRICANTS 10,630 11,234 16,300 17,600 7.98% 8535 MATERIALS 6,037 310 4,600 470 -89.78%
8555 SMALL TOOLS & INSTRUMENTS 6,216 3,022 4,600 4,700 2.17% 8560 MISC.SUPPLIES 18,612 10,627 11,600 12,000 3.45%
8000 SERVICES & SUPPLIES 455,455 460,113 573,836 584,162 1.80% 86 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100314 PUBLIC SRVC FLEET MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9055 SHOP TOOLS 24,149 20,550 20,500 21,100 2.93%
9000 PROPERTY 24,149 20,550 20,500 21,100 2.93%
100314 PUBLIC SRVC FLEET MAINT 1,409,283 1,251,654 1,555,762 1,653,588 6.29% 87 Attachment 1
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. Provide preventive maintenance on City facilities and infrastructure.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2025-26

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 create a GIS program to support the identification of areas in need of repair, management of required regulatory inspections and a repository for inspection documentation.

6. Explore Asset Maintenenance Management options.
88 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 354
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100315 PUBLIC SRVC FACILITIES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 336,424 258,245 392,120 406,246 3.60% 7012 OVERTIME SALARIES 41,265 47,820 37,432 37,432 0.00% 7014 TEMP/SEASONAL WAGES 978 6 0 0
7115 CAFETERIA PLAN BENEFIT 127,632 109,854 136,764 144,796 5.87% 7119 PERS STABILIZATION ADJ. 5,339 5,108 5,121 4,939 -3.55% 7120 RETIREMENT PLAN -MISC. 42,189 34,064 50,866 52,338 2.89% 7122 RETIREMENT PLAN-MISC.UAL 60,030 55,578 63,233 71,577 13.20% 7125 SOCIAL SECURITY CHARGES 24,226 19,094 26,632 27,508 3.29% 7130 MEDICARE CHARGES 5,666 4,465 6,228 6,433 3.29%
7135 WORKERS COMP.INS.CHARGES 23,523 23,745 23,525 25,991 10.48% 7160 UNIFORMS,BADGES & ACCESS. 0 0 600 600 0.00%
7000 PERSONNEL SERVICES 667,273 557,980 742,522 777,861 4.76% 8030 CONTRACT SERVICES 760,249 1,296,079 1,600,500 1,648,700 3.01% 8205 JANITORIAL SERVICES 7,766 27,774 2,500 2,600 4.00% 8235 UTILITIES-ELECTRICITY 7,380 7,485 12,874 7,861 -38.94% 8236 UTILITIES-GAS 471 262 100 271 170.51%
8237 UTILITIES-WATER 0 646 0 0
8241 RENTAL-EQUIPMENT 221 4,124 800 800 0.00%
8250 R&M-EQUIPMENT 57,364 19,456 34,300 35,300 2.92%
8251 R&M-OFFICE EQUIP. 24 35 600 600 0.00%
8252 R&M-BLDGS & STRUCTURES 105,346 168,175 105,500 108,600 2.94% 8255 R&M-OUTSIDE 36 714 0 0
8320 COMMUNICATNS-TELE&COMM. 8,312 19,354 4,000 4,100 2.50% 8385 LAUNDRY/DRY CLEAN-OTHER 311 292 1,700 1,800 5.88%
8415 TRAINING,MTGS,MEMBERSHIPS 3,418 697 5,700 5,800 1.75% 8530 FUELS & LUBRICANTS 7,996 5,705 7,900 6,000 -24.05% 8555 SMALL TOOLS & INSTRUMENTS 4,294 0 7,500 7,700 2.67% 8560 MISC.SUPPLIES 7,080 8,836 8,100 8,400 3.70%
8000 SERVICES & SUPPLIES 970,269 1,559,634 1,792,074 1,838,532 2.59% 89 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100315 PUBLIC SRVC FACILITIES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9041 FURNITURE & FIXTURES 92,796 25,177 40,000 41,200 3.00% 9045 OTHER FIXED ASSETS 2,938 0 15,000 15,500 3.33%
9000 PROPERTY 95,734 25,177 55,000 56,700 3.09%
100315 PUBLIC SRVC FACILITIES 1,733,276 2,142,791 2,589,596 2,673,093 3.22% 90 Attachment 1
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, beach mat adjustments and maintenance, 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 2025-26

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 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 357
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100316 PUBLIC SRVC BEACH MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 211,769 217,050 219,736 225,660 2.70% 7012 OVERTIME SALARIES 23,740 35,310 45,500 45,500 0.00% 7115 CAFETERIA PLAN BENEFIT 33,916 60,404 57,930 61,332 5.87% 7119 PERS STABILIZATION ADJ. 2,657 2,427 2,334 2,234 -4.28% 7120 RETIREMENT PLAN -MISC. 20,552 24,291 23,186 23,678 2.12% 7122 RETIREMENT PLAN-MISC.UAL 29,869 26,407 28,823 32,382 12.35% 7125 SOCIAL SECURITY CHARGES 13,331 15,355 16,445 16,812 2.23% 7130 MEDICARE CHARGES 3,118 3,591 3,846 3,932 2.23%
7135 WORKERS COMP.INS.CHARGES 12,535 13,037 12,352 13,527 9.51% 7160 UNIFORMS,BADGES & ACCESS. 0 0 400 400 0.00%
7000 PERSONNEL SERVICES 351,487 397,871 410,551 425,457 3.63% 8030 CONTRACT SERVICES 3,518 15,351 18,100 18,700 3.31% 8205 JANITORIAL SERVICES 36,439 36,439 31,500 32,400 2.86% 8235 UTILITIES-ELECTRICITY 10,820 11,595 18,152 10,048 -44.65% 8236 UTILITIES-GAS 589 325 200 227 13.58%
8237 UTILITIES-WATER 12,185 16,411 15,458 17,974 16.28% 8241 RENTAL-EQUIPMENT 109,688 163,409 72,900 75,100 3.02% 8250 R&M-EQUIPMENT 53,566 95,509 64,900 66,900 3.08%
8251 R&M-OFFICE EQUIP. 36 704 800 2,100 162.50%
8252 R&M-BLDGS & STRUCTURES 144 0 0 0
8255 R&M-OUTSIDE 8,766 27,713 16,900 17,400 2.96%
8320 COMMUNICATNS-TELE&COMM. 3,073 3,541 1,100 1,100 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 323 337 600 600 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 12,881 0 3,400 3,500 2.94% 8460 GRANT EXPENSE 46,481 34,056 42,000 43,300 3.10%
8530 FUELS & LUBRICANTS 37,104 54,983 34,600 48,600 40.46% 8535 MATERIALS 2,940 2,333 800 2,100 162.50%
92 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100316 PUBLIC SRVC BEACH MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8555 SMALL TOOLS & INSTRUMENTS 4,817 6,238 4,500 4,600 2.22% 8560 MISC.SUPPLIES 24,064 36,759 19,600 20,300 3.57%
8000 SERVICES & SUPPLIES 367,431 505,702 345,510 364,949 5.63% 100316 PUBLIC SRVC BEACH MAINT 718,918 903,573 756,061 790,406 4.54% 93 Attachment 1

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 2025-26
The following is list of significant projects that the Engineering and Project Development Division will apply effort on during FY 2025-26:

Cays Seawall Stabilization
Winn Room Renovation
Utility Undergrounding
Shores Median Design
Library Roof & HVAC Replacements
Wastewater Main Replacement Program
Parker Pump Station Rehabilitation
Bandel Pump Station Improvements (Underground)
Street, Curb, and Gutter Improvement Projects
Police Women’s Locker Expansion
94 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 360

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 2025-26

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

2. Prepare the Annual Traffic Report (2023 – current).

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 right-of-way documenting location, contractor and work being done.

4. Provide staff support to the Mobility Commission as-needed.

CAPITAL IMPROVEMENTS PROGRAM BUDGET SUMMARY
Refer to the Capital Improvement Program (CIP) section of the budget for a full listing of capital projects.
95 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 361
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100370 ENGINEERING/PROJ DEV.

Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 623,868 887,370 835,280 869,094 4.05% 7012 OVERTIME SALARIES 52 5,266 2,980 2,980 0.00%
7014 TEMP/SEASONAL WAGES 0 0 16,715 16,715 0.00%
7115 CAFETERIA PLAN BENEFIT 113,085 166,917 148,602 157,329 5.87% 7119 PERS STABILIZATION ADJ. 11,132 9,702 10,011 10,020 0.09% 7120 RETIREMENT PLAN -MISC. 72,239 102,168 102,763 106,184 3.33% 7122 RETIREMENT PLAN-MISC.UAL 125,161 105,561 123,608 145,216 17.48% 7125 SOCIAL SECURITY CHARGES 39,413 54,170 52,453 54,386 3.68% 7130 MEDICARE CHARGES 9,536 13,077 12,458 12,887 3.45%
7135 WORKERS COMP.INS.CHARGES 11,884 10,794 10,941 12,499 14.24% 7140 AUTO ALLOWANCE 0 0 4,200 0 -100.00%
7000 PERSONNEL SERVICES 1,006,370 1,355,025 1,320,011 1,387,310 5.10% 8030 CONTRACT SERVICES 98,495 176,688 200,097 167,003 -16.54% 8065 PROFESSIONAL SERVICES 9,888 42,573 92,112 94,401 2.49% 8251 R&M-OFFICE EQUIP. 132 538 3,771 3,872 2.67%
8320 COMMUNICATNS-TELE&COMM. 4,179 6,640 1,142 1,200 5.11% 8415 TRAINING,MTGS,MEMBERSHIPS 3,412 2,900 13,661 14,143 3.53% 8530 FUELS & LUBRICANTS 662 1,013 600 1,200 100.00%
8560 MISC.SUPPLIES 5,557 5,058 8,196 8,542 4.22%
8000 SERVICES & SUPPLIES 122,325 235,410 319,579 290,361 -9.14% 9040 OFFICE & COMPUTER EQUIP. 4,463 119 4,482 4,600 2.64% 9000 PROPERTY 4,463 119 4,482 4,600 2.64%
100370 ENGINEERING/PROJ DEV. 1,133,158 1,590,553 1,644,072 1,682,271 2.32% 96 Attachment 1
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 the cataloging of materials 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 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 363

DEPARTMENT GOALS

1. Convert to a new Integrated Library System (ILS). An ILS is a computer software system that helps libraries manage their collections, circulation, and user services in one place.

2. Introduce a Student Success Card program. State Bill 321 asks libraries to ensure each pupil in their local school district has a public library card by 3rd grade.

3. Children’s Library furnishings refresh.

4. Provide first-rate programs and festivals promoting literacy and learning.

5. Provide staff support to Winn Room development planning.

DEPARTMENT BUDGET SUMMARY

ACTION STRATEGIES

1. Following a successful RFP and the awarding of a contract, prepare ILS data for migration.

2. Collaborate with the Coronado Unified School District to overcome system incompatibilities, other technical hurdles, and information sharing issues.

3. Research available furnishings and consider design options.

4. Identify top class literary speakers and performers.

5. Research event space requirements at other library and cultural arts venues.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2025-26

1. Train staff and the public for the launch of a new ILS in Fall 2025.

2. Launch the Student Success Card program during school enrollment in Fall 2025.

3. Replace tired furnishings in a redesigned Children’s Library capable of flexible configurations that can be used for programs during Winn Room closure.

4. Provide programs and program supplies aligned with the mission of the library.

5. Assist in preparation of preliminary plans for a new Winn Room.

Library Services
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 2,496,597 2,895,331 3,034,691 4.81%
Services and Supplies 877,442 1,033,939 1,086,223 5.06% Property 8,126 100,000 30,000 -70.00%
Total Library Services 3,382,164 4,029,269 4,150,915 3.02% Expenditures by Category Variance
98 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 364
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100550 LIBRARY SERVICES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 1,267,718 1,283,275 1,411,431 1,482,904 5.06% 7012 OVERTIME SALARIES 3,561 1,892 8,000 8,000 0.00%
7014 TEMP/SEASONAL WAGES 348,261 369,270 518,150 518,150 0.00% 7115 CAFETERIA PLAN BENEFIT 323,499 345,099 387,486 410,262 5.88% 7119 PERS STABILIZATION ADJ. 17,672 17,256 17,695 17,307 -2.19% 7120 RETIREMENT PLAN -MISC. 144,134 155,370 175,743 183,395 4.35% 7122 RETIREMENT PLAN-MISC.UAL 198,696 187,747 218,470 250,807 14.80% 7125 SOCIAL SECURITY CHARGES 99,309 101,880 119,615 123,413 3.18% 7130 MEDICARE CHARGES 23,765 24,287 28,156 29,192 3.68% 7135 WORKERS COMP.INS.CHARGES 6,492 6,321 6,385 7,061 10.59% 7140 AUTO ALLOWANCE 4,216 4,200 4,200 4,200 0.00%
7000 PERSONNEL SERVICES 2,437,323 2,496,597 2,895,331 3,034,691 4.81% 8030 CONTRACT SERVICES 118,109 148,064 182,200 207,039 13.63% 8067 PROGRAM SERVICES 0 0 0 10,000
8205 JANITORIAL SERVICES 84,728 84,728 95,400 98,262 3.00% 8235 UTILITIES-ELECTRICITY 148,360 154,310 192,610 167,947 -12.80% 8236 UTILITIES-GAS 203 2,551 3,339 5,115 53.17%
8237 UTILITIES-WATER 2,586 2,466 2,342 3,072 31.17%
8250 R&M-EQUIPMENT 3,066 3,500 9,555 9,842 3.00%
8251 R&M-OFFICE EQUIP. 5,625 4,246 5,250 5,408 3.00%
8252 R&M-BLDGS & STRUCTURES 730 449 3,005 3,095 3.00%
8320 COMMUNICATNS-TELE&COMM. 13,419 5,305 44,100 45,423 3.00% 8385 LAUNDRY/DRY CLEAN-OTHER 394 285 1,113 1,146 3.00%
8400 POSTAGE & COURIER SRVS. 305 1,133 3,339 3,439 3.00% 8415 TRAINING,MTGS,MEMBERSHIPS 8,265 13,763 14,175 14,600 3.00% 8505 LIBRARY BOOKS 371,182 403,420 411,915 424,272 3.00% 8555 SMALL TOOLS & INSTRUMENTS 35 45 223 230 3.00%
8560 MISC.SUPPLIES 47,600 47,570 58,695 60,456 3.00%
8565 PROGRAM SUPPLIES 0 0 0 10,000
99 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100550 LIBRARY SERVICES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8570 SPECIAL EVENTS 0 0 0 10,000
8590 JANITORIAL SUPPLIES 4,768 5,608 6,678 6,878 3.00%
8000 SERVICES & SUPPLIES 809,375 877,442 1,033,939 1,086,223 5.06% 9040 OFFICE & COMPUTER EQUIP. 11,798 8,126 60,000 0 -100.00% 9045 OTHER FIXED ASSETS 0 0 40,000 30,000 -25.00%
9000 PROPERTY 11,798 8,126 100,000 30,000 -70.00%
100550 LIBRARY SERVICES 3,258,496 3,382,164 4,029,269 4,150,915 3.02% 100 Attachment 1
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. 101 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 367
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100951 GEN.FUND-USES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9510 TRANSFER OUT 1,338,166 10,000,000 0 0
9531 CONTRIB.TO ENTERPRISE FND 820,220 500,000 500,000 500,000 0.00% 9571 XFR OUT-RECREATION 106 4,200,000 4,200,000 4,200,000 4,100,000 -2.38% 9572 XFR OUT-COMM DEV 108 1,800,000 1,500,000 1,500,000 1,700,000 13.33% 9573 XFR OUT-INSURANCE 110 500,000 1,700,000 3,100,000 4,600,000 48.39% 9575 XFR OUT-CALPERS STABILIZT 550,000 0 0 0
9576 XFR OUT-SOLID WASTE 130 280,000 350,000 350,000 500,000 42.86% 9577 XFR OUT-VEH/EQUIPT 135 1,000,000 500,000 100,000 1,600,000 1,500.00% 9578 XFR OUT-CULTURAL ARTS 151 195,450 195,450 270,000 260,000 -3.70% 9579 XFR OUT-CIP FUND 400 1,100,000 716,440 850,000 0 -100.00% 9580 XFR OUT-MAJOR FACILITIES 1,000,000 0 0 500,000
9581 XFR OUT-IT EQUIP REPLC137 500,000 700,000 700,000 800,000 14.29% 9582 XFR OUT-EMP BENEFITS 112 0 0 0 200,000
9583 XFR OUT-WORK COMP TR 114 0 0 0 500,000
9000 PROPERTY 13,283,836 20,361,890 11,570,000 15,260,000 31.89% 100951 GEN.FUND-USES 13,283,836 20,361,890 11,570,000 15,260,000 31.89% 102 Attachment 1
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 2025-26

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. 103 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 369
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 100961 GEN.FUND NON-DEPARTMENT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8030 CONTRACT SERVICES 534,530 545,059 559,900 589,080 5.21% 8065 PROFESSIONAL SERVICES 0 0 60,000 60,000 0.00%
8205 JANITORIAL SERVICES 40,862 40,862 42,840 44,125 3.00% 8235 UTILITIES-ELECTRICITY 170,279 102,909 141,133 52,691 -62.67% 8236 UTILITIES-GAS 8,749 561 2,990 848 -71.63%
8237 UTILITIES-WATER 39,507 40,578 43,928 38,963 -11.30% 8241 RENTAL-EQUIPMENT 1,149 2,154 1,995 2,055 3.01%
8251 R&M-OFFICE EQUIP. 6,486 8,806 6,300 6,489 3.00%
8252 R&M-BLDGS & STRUCTURES 970 880 27,400 27,400 0.00% 8320 COMMUNICATNS-TELE&COMM. 15,224 34,222 41,525 42,546 2.46% 8321 COMMUNICATNS-INTERNET
SRV
22,597 8,006 0 0
8346 CUSD FAC.USE AGREEMENT 370,000 370,000 653,000 370,000 -43.34% 8390 MISC.SERVICES 13,255 12,102 0 0
8400 POSTAGE & COURIER SRVS. 228 5,432 18,000 18,000 0.00% 8410 SPECIAL PAYMENTS 210,672 147,340 374,304 152,837 -59.17% 8415 TRAINING,MTGS,MEMBERSHIPS 2,143 0 0 0
8560 MISC.SUPPLIES 11,660 7,969 18,500 8,000 -56.76%
8561 PAPER & PRINTER SUPPLIES 2,287 3,553 3,896 4,013 3.00% 8570 SPECIAL EVENTS 1,572 14,265 71,500 71,500 0.00%
8000 SERVICES & SUPPLIES 1,452,170 1,344,699 2,067,211 1,488,547 -27.99% 9040 OFFICE & COMPUTER EQUIP. 0 0 2,000 2,000 0.00%
9400 CONTINGENCIES/OTHER CHRGS -38,687 -59,286 0 0
9000 PROPERTY -38,687 -59,286 2,000 2,000 0.00%
100961 GEN.FUND NON-DEPARTMENT 1,413,483 1,285,414 2,069,211 1,490,547 -27.97% 104 Attachment 1

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
105 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 371
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 121,227 743,485 343,435
Non-Spendable Fund Balance - - -
Encumbrances & Continuing Appropriations
Available Beginning Fund Balance 121,227 743,485 343,435 Revenues and Other Sources of Funds:

Revenues 1,426,044 2,023,400 2,088,500
Transfers-In 4,600,000 4,200,000 4,100,000
Total Revenues and Other Sources of Funds 6,026,044 6,223,400 6,188,500 Expenditures and Other Uses of Funds:

Salaries & Benefits 3,210,618 3,984,191 4,085,224
Services & Supplies 1,936,258 2,405,960 2,290,852
Other Expenditures 256,910 233,300 70,500
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 5,403,786 6,623,451 6,446,576 Net Increase/(Decrease) to Fund Balance 622,259 (400,051) (258,076) Fund Balance as of June 30, 743,485 343,435 85,359
26% 31% 32%
Schedule of Recreation Services (106) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
106 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 372
DEPARTMENT: Recreation Services FUNCTION: Culture and Leisure

DEPARTMENT MISSION
To promote community, health, and safety, while building a culture of excellence.

DEPARTMENT GOALS
• Model excellence in all we do
• Be trend setters in program offerings, community engagement, and customer service • Staff 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
DEPARTMENT BUDGET SUMMARY:

The Recreation 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 & Community Engagement/Events, Aquatics/Boathouse, Parks and Beaches, and Spreckels Center.

Recreation Services
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 3,210,618 3,984,191 4,085,224 2.54%
Services and Supplies 1,936,258 2,405,960 2,290,852 -4.78% Property 256,910 233,300 70,500 -69.78%
Total Recreation Services 5,403,786 6,623,451 6,446,576 -2.67% Expenditures by Category Variance
107 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 373
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 106 RECREATION SERVICES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4800 FIELD ALLOCATION 16,480 15,890 15,000 20,000 33.33% 470 USE OF MONEY & PROPERTY 16,480 15,890 15,000 20,000 33.33% 5500 PUBLIC SWIM ADMISSIONS 194,527 85,824 120,000 120,000 0.00% 5501 POOL-CONCESSIONS 1,259 1,224 3,000 1,000 -66.67%
5505 SWIM CLASSES 71,232 39,027 50,000 60,000 20.00%
5506 WATER AEROBICS 11,676 7,566 10,000 16,000 60.00%
5507 PB-YOUTH-CONTRACTOR -56,265 0 120,000 75,000 -37.50% 5508 PB-ADULT-STAFF 0 0 1,500 2,000 33.33%
5509 PB-ADULT-CONTRACTOR 0 0 5,000 2,000 -60.00%
5515 POOL RENTAL 80,749 11,072 60,000 120,000 100.00%
5517 AQUATICS CAMP 0 0 1,000 1,000 0.00%
5521 AQUATICS SPECIAL EVENTS 0 240 1,000 1,000 0.00%
5524 LAWN BOWLING GREEN 5,416 112,489 2,000 5,000 150.00% 5525 CCC-DAY CAMP-CONTRACTOR 767,080 152,160 169,000 140,000 -17.16% 5527 SPRECKELS-FACILITY USE 7,404 9,374 11,000 20,000 81.82% 5528 SPRECKELS -PROGRAMS 17,044 23,161 20,000 25,000 25.00% 5529 SPRECKELS-CONTRACT
PROGRM 62,394 67,171 55,000 71,500 30.00%
5530 CCC-YOUTH-STAFF 11,743 4,640 50,000 20,000 -60.00% 5531 SKATEBOARD PARK REVENUE 10,070 7,088 5,000 0 -100.00% 5532 SKATEPARK-EQUIPT.RENTAL 0 20 0 0
5534 SKATEPARK PROGRAMS 15,975 10,390 15,000 13,650 -9.00% 5539 REC.-WITHDRAWAL FEES 1,758 100 0 0
5540 CCC-DAY CAMP-STAFF 1,350 18,152 153,900 195,000 26.71% 5541 PB-YOUTH-STAFF 0 0 1,000 0 -100.00%
5542 CCC-PRE-K-STAFF 1,986 8,692 34,400 9,000 -73.84%
5543 CCC-PRE-K-CONTRACTOR -9,964 49,806 65,000 65,000 0.00% 5544 CCC-YOUTH-CONTRACTOR -70,911 259,112 357,000 300,000 -15.97% 5545 CCC-TEEN-STAFF 450 0 29,400 8,000 -72.79%
5546 REC.-SPECIAL EVENTS 4,284 6,129 12,000 6,500 -45.83% 108 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 106 RECREATION SERVICES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
5547 FACITY USE- MISC. ROOMS 9,929 11,004 15,000 15,750 5.00% 5548 CCC-TEEN-CONTRACTOR -900 4,070 9,100 5,000 -45.05% 5549 REC-GYMNASIUM 10,913 10,241 8,000 10,000 25.00%
5550 CCC-ADULT-CONTRACTOR 0 1,549 13,000 5,000 -61.54%
5551 RECREATION-FITNESS CENTER 61,335 74,023 45,000 80,000 77.78% 5552 RECREATION-CLIMBING WALL 2,770 636 1,500 0 -100.00% 5553 CCC-ADULT-STAFF 0 6,490 29,600 20,000 -32.43%
5554 FACILITY USE-PARKS 42,762 37,186 50,000 50,000 0.00% 5555 FACILITY USE-BANQUET ROOM 182,543 219,666 250,000 312,500 25.00% 5556 FACILITY USE-CATERING FEE 14,850 15,750 10,000 15,000 50.00% 5557 FACILITIES-CLUB ROOM 37,413 57,765 45,000 70,000 55.56% 5558 FACILITY USE-PLAYHOUSE 15,000 15,000 15,000 16,000 6.67% 5559 FACILITY USE-BEACH 0 17,664 25,000 25,000 0.00%
5560 TENNIS PROGRAMS 395 0 0 0
5561 TENNIS COURT FEES 0 0 0 6,100
5562 TENNIS SHOP RENT 50,046 50,000 50,000 57,000 14.00% 5563 TENNIS FACILITY RENTAL 0 805 1,000 1,000 0.00%
5570 REC.-BOATING CLASSES 50 1,870 7,500 7,500 0.00%
5571 REC.-BOAT RENTAL 30,741 25,022 30,000 32,000 6.67% 5572 REC.-BOAT STORAGE 42,340 33,531 45,000 50,000 11.11% 5573 BOATING CONTRACT
PROGRAMS -176 0 5,000 10,000 100.00%
510 CHARGES-CURRENT SERVICES 1,629,269 1,455,708 2,005,900 2,064,500 2.92% 5915 MISC DONATION -640 2,080 2,500 4,000 60.00%
5920 MISC REV -68 601 0 0
5941 DONATION 0 -150 0 0
590 OTHER REVENUE -708 2,531 2,500 4,000 60.00%
6345 REIMBURSEMENTS-OTHER 50,742 -48,085 0 0
630 REIMBURSEMENTS 50,742 -48,085 0 0
109 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 106 RECREATION SERVICES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
6910 TRANSFERS IN 4,200,000 4,600,000 4,200,000 4,100,000 -2.38% 690 OTHER FINANCING SOURCES 4,200,000 4,600,000 4,200,000 4,100,000 -2.38% 106 RECREATION SERVICES 5,895,782 6,026,044 6,223,400 6,188,500 -0.56% 110 Attachment 1
DEPARTMENT: Recreation and Golf Services Division: 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. Monitor revenues and expenditures on a continual basis.

3. 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.

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

5. Provide staff liaison for the Parks and Recreation Commission.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2025-2026:

1. Coordinate with the City Manager’s Office to administer moderate and minor Citywide Special Events.

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

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

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

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.

8. Implement the City Council approved fee study changes and establish a pricing rubric 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. 111 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 377
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 106511 REC.-ADMINISTRATION
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 352,401 371,472 418,785 446,498 6.62% 7012 OVERTIME SALARIES 8 1,357 1,000 3,000 200.00%
7014 TEMP/SEASONAL WAGES 78,226 30,630 54,177 55,797 2.99% 7115 CAFETERIA PLAN BENEFIT 109,324 124,390 108,738 115,131 5.88% 7119 PERS STABILIZATION ADJ. 6,682 4,905 5,149 5,232 1.61% 7120 RETIREMENT PLAN -MISC. 41,001 47,732 51,135 55,443 8.42% 7122 RETIREMENT PLAN-MISC.UAL 75,131 53,366 63,568 75,824 19.28% 7125 SOCIAL SECURITY CHARGES 26,667 25,448 27,624 29,933 8.36% 7130 MEDICARE CHARGES 6,236 6,131 6,738 7,353 9.13%
7135 WORKERS COMP.INS.CHARGES 5,701 4,410 4,475 5,190 15.98% 7140 AUTO ALLOWANCE 1,454 2,100 1,800 1,800 0.00%
7160 UNIFORMS,BADGES & ACCESS. 15,155 11,712 15,000 15,000 0.00% 7000 PERSONNEL SERVICES 717,985 683,653 758,189 816,201 7.65% 8005 ACCTG & AUDITING SRVCS 0 0 2,500 2,500 0.00%
8020 COMPUTER SUPPORT/LIC-YRLY 42,240 54,907 55,000 0 -100.00% 8030 CONTRACT SERVICES 81,578 132,017 104,300 179,020 71.64% 8205 JANITORIAL SERVICES 0 8,909 13,760 10,260 -25.44%
8235 UTILITIES-ELECTRICITY 0 32,117 427,600 507,700 18.73% 8236 UTILITIES-GAS 0 861 158,900 154,928 -2.50%
8237 UTILITIES-WATER 0 8,811 125,000 118,749 -5.00%
8250 R&M-EQUIPMENT 0 7,281 4,000 5,500 37.50%
8251 R&M-OFFICE EQUIP. 4,356 5,798 7,500 6,000 -20.00%
8320 COMMUNICATNS-TELE&COMM. 28,152 24,766 29,000 28,645 -1.22% 8395 PERMITS & FEES 1,215 587 3,500 1,900 -45.71%
8400 POSTAGE & COURIER SRVS. 6,028 6,000 8,500 8,500 0.00% 8415 TRAINING,MTGS,MEMBERSHIPS 24,206 27,030 26,750 25,950 -2.99% 8425 PRINTING SERVICES 19,794 22,401 17,600 29,100 65.34% 8530 FUELS & LUBRICANTS 322 3,305 300 3,500 1,066.67%
8535 MATERIALS 5,334 3,750 3,500 5,000 42.86%
112 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 106511 REC.-ADMINISTRATION
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8560 MISC.SUPPLIES 7,511 6,229 7,700 7,000 -9.09%
8561 PAPER & PRINTER SUPPLIES 1,100 1,324 2,200 2,400 9.09% 8570 SPECIAL EVENTS 0 126 0 0
8810 MTNCE PROJ-RECREATION 0 32,712 8,500 0 -100.00%
8000 SERVICES & SUPPLIES 221,837 378,932 1,006,110 1,096,652 9.00% 9040 OFFICE & COMPUTER EQUIP. 17,752 3,115 5,500 5,500 0.00% 9041 FURNITURE & FIXTURES 0 0 20,000 30,000 50.00%
9045 OTHER FIXED ASSETS 600 0 8,000 0 -100.00%
9000 PROPERTY 18,352 3,115 33,500 35,500 5.97%
106511 REC.-ADMINISTRATION 958,174 1,065,699 1,797,799 1,948,353 8.37% 113 Attachment 1
DEPARTMENT: Recreation and Golf Services Division: Coronado Community Center and Club Room / Community
Engagement and Events

DIVISION PURPOSE AND DESCRIPTION
This division is responsible for the operations of the Coronado Community Center and the Club Room at the Boathouse which entails managing daily operations, monitoring and set up of facilities and events at the Community Center and Club Room, and expanding Community Engagement and Events. 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, events, 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. Manage the Community Center front desk operations to provide structure to this customer-facing operation.

4. 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 2025-26

1. Implement additional staff-led programming, including preschool, youth, teen, sports and enrichment classes and camps including Camp Coronado.

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. Implement and manage fitness and indoor sports programs 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.

6. Enhance the Scholarship Program to expand opportunities for low-income residents to participate in programming.

7. Coordinate department volunteers, including recruitment, onboarding, training, and reporting. 114 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 380
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 106512 REC.-PROGRAMS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 190,231 322,617 348,965 393,019 12.62% 7012 OVERTIME SALARIES 174 1,309 2,500 2,500 0.00%
7014 TEMP/SEASONAL WAGES 29,389 317,336 552,399 471,767 -14.60% 7115 CAFETERIA PLAN BENEFIT 49,019 89,590 113,341 120,006 5.88% 7119 PERS STABILIZATION ADJ. 2,397 4,201 4,295 4,510 5.01% 7120 RETIREMENT PLAN -MISC. 19,861 37,580 42,656 47,795 12.05% 7122 RETIREMENT PLAN-MISC.UAL 26,955 45,712 53,027 65,364 23.27% 7125 SOCIAL SECURITY CHARGES 14,540 40,185 56,040 53,772 -4.05% 7130 MEDICARE CHARGES 3,400 9,398 13,106 12,576 -4.05%
7135 WORKERS COMP.INS.CHARGES 4,995 7,646 7,715 7,897 2.36% 7000 PERSONNEL SERVICES 340,961 875,573 1,194,043 1,179,205 -1.24% 8030 CONTRACT SERVICES 33 21,283 26,900 29,700 10.41%
8067 PROGRAM SERVICES 391,268 347,470 390,000 367,000 -5.90% 8205 JANITORIAL SERVICES 0 62,731 130,000 114,500 -11.92% 8235 UTILITIES-ELECTRICITY 0 220,562 0 0
8236 UTILITIES-GAS 0 25,484 0 0
8237 UTILITIES-WATER 0 42,210 0 0
8250 R&M-EQUIPMENT 0 5,747 11,200 8,000 -28.57%
8254 R&M-NON-STRUCTURAL 0 4,207 7,400 7,400 0.00%
8320 COMMUNICATNS-TELE&COMM. 0 530 0 0
8395 PERMITS & FEES 0 474 1,500 500 -66.67%
8415 TRAINING,MTGS,MEMBERSHIPS 69 0 0 0
8501 CONCESSION SUPPLIES 0 0 1,500 500 -66.67%
8555 SMALL TOOLS & INSTRUMENTS 0 598 1,600 1,600 0.00%
8560 MISC.SUPPLIES 0 8,218 6,500 6,500 0.00%
8565 PROGRAM SUPPLIES 2,687 40,328 59,000 42,000 -28.81% 8570 SPECIAL EVENTS 15,988 15,331 33,500 35,000 4.48%
8590 JANITORIAL SUPPLIES 0 8,011 8,000 9,500 18.75%
115 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 106512 REC.-PROGRAMS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8595 SAFETY & 1ST AID SUPPLIES 0 0 1,000 2,500 150.00%
8810 MTNCE PROJ-RECREATION 0 48,205 27,000 10,000 -62.96% 8000 SERVICES & SUPPLIES 410,046 851,388 705,100 634,700 -9.98% 9040 OFFICE & COMPUTER EQUIP. 0 901 0 0
9041 FURNITURE & FIXTURES 0 0 89,800 0 -100.00%
9045 OTHER FIXED ASSETS 0 0 45,000 0 -100.00%
9000 PROPERTY 0 901 134,800 0 -100.00%
106512 REC.-PROGRAMS 751,007 1,727,862 2,033,943 1,813,905 -10.82% 116 Attachment 1
DEPARTMENT: Recreation and Golf Services 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. Increase safety by providing site specific waterfront training to pool lifeguards assigned to the Boathouse.

2. Reestablish instructional and fitness programs for all ages, from youth to adults 50+ to learn paddling and rowing skills.

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

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

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

6. Evaluate boathouse vessel storage practices to ensure vessels are being regularly used and static vessel storage is discouraged.
117 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 383
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 106513 REC.-AQUATICS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 211,848 291,509 327,830 327,069 -0.23% 7012 OVERTIME SALARIES 4,723 2,547 6,000 6,300 5.00%
7014 TEMP/SEASONAL WAGES 303,592 360,719 532,841 574,968 7.91% 7115 CAFETERIA PLAN BENEFIT 66,285 84,508 113,341 120,002 5.88% 7119 PERS STABILIZATION ADJ. 3,098 3,776 4,240 3,920 -7.55% 7120 RETIREMENT PLAN -MISC. 24,179 33,305 42,110 41,540 -1.35% 7122 RETIREMENT PLAN-MISC.UAL 34,832 41,081 52,348 56,810 8.52% 7125 SOCIAL SECURITY CHARGES 32,382 41,033 53,734 56,280 4.74% 7130 MEDICARE CHARGES 7,574 9,596 12,567 13,171 4.81%
7135 WORKERS COMP.INS.CHARGES 9,357 10,110 11,932 13,336 11.77% 7000 PERSONNEL SERVICES 697,869 878,183 1,156,943 1,213,396 4.88% 8030 CONTRACT SERVICES 39,845 89,526 80,700 80,700 0.00% 8067 PROGRAM SERVICES 931 0 3,500 3,500 0.00%
8235 UTILITIES-ELECTRICITY 164,716 89,081 0 0
8236 UTILITIES-GAS 192,441 98,836 0 0
8237 UTILITIES-WATER 59,938 35,388 0 0
8250 R&M-EQUIPMENT 1,640 0 145,500 39,000 -73.20%
8252 R&M-BLDGS & STRUCTURES 0 0 1,500 1,500 0.00%
8395 PERMITS & FEES 888 579 1,800 1,800 0.00%
8501 CONCESSION SUPPLIES 1,911 1,496 3,000 2,000 -33.33% 8535 MATERIALS 414 533 1,500 1,500 0.00%
8555 SMALL TOOLS & INSTRUMENTS 73 65 1,000 1,000 0.00%
8560 MISC.SUPPLIES 1,294 4,004 3,500 3,500 0.00%
8565 PROGRAM SUPPLIES 4,884 5,792 14,500 9,500 -34.48%
8570 SPECIAL EVENTS 0 1,492 2,000 2,000 0.00%
8575 WATER PURIFICATION AGENTS 121,078 74,756 130,000 145,000 11.54% 8595 SAFETY & 1ST AID SUPPLIES 536 512 7,500 2,500 -66.67% 8000 SERVICES & SUPPLIES 590,589 402,060 396,000 293,500 -25.88% 118 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 106513 REC.-AQUATICS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9045 OTHER FIXED ASSETS 2,252 186,242 15,000 25,000 66.67% 9000 PROPERTY 2,252 186,242 15,000 25,000 66.67%
106513 REC.-AQUATICS 1,290,710 1,466,485 1,567,943 1,531,896 -2.30% 119 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 106514 REC.-TENNIS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 13,015 0 0 0
7012 OVERTIME SALARIES 58 0 0 0
7115 CAFETERIA PLAN BENEFIT 3,975 0 0 0
7119 PERS STABILIZATION ADJ. 105 0 0 0
7120 RETIREMENT PLAN -MISC. 1,401 0 0 0
7122 RETIREMENT PLAN-MISC.UAL 1,177 0 0 0
7125 SOCIAL SECURITY CHARGES 971 0 0 0
7130 MEDICARE CHARGES 227 0 0 0
7135 WORKERS COMP.INS.CHARGES 133 0 0 0
7000 PERSONNEL SERVICES 21,062 0 0 0
8030 CONTRACT SERVICES 33,154 0 0 0
8235 UTILITIES-ELECTRICITY 29,598 0 0 0
8236 UTILITIES-GAS 1,442 0 0 0
8237 UTILITIES-WATER 8,270 0 0 0
8810 MTNCE PROJ-RECREATION 69,427 0 0 0
8000 SERVICES & SUPPLIES 141,892 0 0 0
106514 REC.-TENNIS 162,953 0 0 0
120 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 106515 REC.-OPERATIONS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 205,575 0 0 0
7012 OVERTIME SALARIES 2,467 0 0 0
7014 TEMP/SEASONAL WAGES 251,671 0 0 0
7115 CAFETERIA PLAN BENEFIT 56,213 0 0 0
7119 PERS STABILIZATION ADJ. 2,791 0 0 0
7120 RETIREMENT PLAN -MISC. 21,506 0 0 0
7122 RETIREMENT PLAN-MISC.UAL 31,384 0 0 0
7125 SOCIAL SECURITY CHARGES 28,122 0 0 0
7130 MEDICARE CHARGES 6,577 0 0 0
7135 WORKERS COMP.INS.CHARGES 6,494 0 0 0
7000 PERSONNEL SERVICES 612,799 0 0 0
8030 CONTRACT SERVICES 44,540 5,450 0 0
8205 JANITORIAL SERVICES 179,875 50,877 0 0
8235 UTILITIES-ELECTRICITY 147,631 0 0 0
8236 UTILITIES-GAS 33,707 0 0 0
8237 UTILITIES-WATER 48,745 0 0 0
8250 R&M-EQUIPMENT 4,365 0 0 0
8395 PERMITS & FEES 860 0 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 69 0 0 0
8555 SMALL TOOLS & INSTRUMENTS 224 0 0 0
8560 MISC.SUPPLIES 6,574 0 0 0
8565 PROGRAM SUPPLIES 3,157 0 0 0
8590 JANITORIAL SUPPLIES 7,799 0 0 0
8000 SERVICES & SUPPLIES 477,548 56,327 0 0
9045 OTHER FIXED ASSETS 11,937 59,341 0 0
9000 PROPERTY 11,937 59,341 0 0
106515 REC.-OPERATIONS 1,102,284 115,668 0 0
121 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 106516 REC.-BOATHOUSE
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 49,432 0 0 0
7012 OVERTIME SALARIES 3,228 0 0 0
7014 TEMP/SEASONAL WAGES 39,098 0 0 0
7115 CAFETERIA PLAN BENEFIT 15,898 0 0 0
7119 PERS STABILIZATION ADJ. 702 0 0 0
7120 RETIREMENT PLAN -MISC. 5,948 0 0 0
7122 RETIREMENT PLAN-MISC.UAL 7,892 0 0 0
7125 SOCIAL SECURITY CHARGES 5,948 0 0 0
7130 MEDICARE CHARGES 1,391 0 0 0
7135 WORKERS COMP.INS.CHARGES 2,764 0 0 0
7000 PERSONNEL SERVICES 132,302 0 0 0
8235 UTILITIES-ELECTRICITY 4,533 0 0 0
8236 UTILITIES-GAS 834 0 0 0
8237 UTILITIES-WATER 4,347 0 0 0
8250 R&M-EQUIPMENT 900 0 0 0
8560 MISC.SUPPLIES 362 0 0 0
8565 PROGRAM SUPPLIES 600 0 0 0
8595 SAFETY & 1ST AID SUPPLIES 84 0 0 0
8000 SERVICES & SUPPLIES 11,661 0 0 0
9045 OTHER FIXED ASSETS 2,791 0 0 0
9000 PROPERTY 2,791 0 0 0
106516 REC.-BOATHOUSE 146,754 0 0 0
122 Attachment 1
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 programming at the John D. Spreckels Center and Lawn Bowling Green for adults aged 50 and older. Activities include art and enrichment programs, dance and fitness classes, day trips, presentations, special events, and volunteer opportunities. This Division coordinates with the Coronado Senior Association and the Coronado Lawn Bowling Club for additional programming opportunities, such as Bingo, seasonal lunches, and lawn bowling lessons

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.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2025-2026

1. Expand/adjust classes and activities based on ongoing customer feedback.

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

3. Update Senior Community Resource Guide as needed listing local and regional support services for older adults.
123 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 389
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 106517 REC.-SPRECKELS CENTER
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 142,872 162,386 168,633 176,201 4.49% 7012 OVERTIME SALARIES 0 0 500 500 0.00%
7014 TEMP/SEASONAL WAGES 76,482 113,726 140,199 161,390 15.12% 7115 CAFETERIA PLAN BENEFIT 42,395 39,360 50,374 53,332 5.87% 7119 PERS STABILIZATION ADJ. 2,218 2,198 2,294 2,238 -2.44% 7120 RETIREMENT PLAN -MISC. 19,611 21,031 22,787 23,715 4.07% 7122 RETIREMENT PLAN-MISC.UAL 24,937 23,913 28,327 32,432 14.49% 7125 SOCIAL SECURITY CHARGES 13,734 17,063 19,179 20,962 9.30% 7130 MEDICARE CHARGES 3,212 3,991 4,485 4,902 9.30%
7135 WORKERS COMP.INS.CHARGES 3,436 3,937 3,889 4,533 16.56% 7000 PERSONNEL SERVICES 328,897 387,605 440,667 480,206 8.97% 8030 CONTRACT SERVICES 1,795 5,264 9,200 11,850 28.80%
8067 PROGRAM SERVICES 35,631 43,068 47,500 56,500 18.95% 8205 JANITORIAL SERVICES 0 48,754 69,000 71,200 3.19%
8235 UTILITIES-ELECTRICITY 42,308 39,151 0 0
8236 UTILITIES-GAS 1,050 676 0 0
8237 UTILITIES-WATER 795 3,333 0 0
8250 R&M-EQUIPMENT 0 9,349 5,000 2,500 -50.00%
8254 R&M-NON-STRUCTURAL 0 238 5,000 5,000 0.00%
8257 R&M- LAWN BOWLING GREEN 376 355 1,000 1,000 0.00%
8395 PERMITS & FEES 0 404 850 600 -29.41%
8555 SMALL TOOLS & INSTRUMENTS 0 99 700 500 -28.57%
8560 MISC.SUPPLIES 2,854 1,917 2,500 3,600 44.00%
8565 PROGRAM SUPPLIES 20,987 8,508 11,500 11,500 0.00%
8590 JANITORIAL SUPPLIES 0 68 2,500 1,000 -60.00%
8595 SAFETY & 1ST AID SUPPLIES 0 0 500 3,000 500.00%
8000 SERVICES & SUPPLIES 105,796 161,186 155,250 168,250 8.37% 124 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 106517 REC.-SPRECKELS CENTER
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9045 OTHER FIXED ASSETS 0 0 20,000 10,000 -50.00%
9000 PROPERTY 0 0 20,000 10,000 -50.00%
106517 REC.-SPRECKELS CENTER 434,693 548,791 615,917 658,456 6.91% 125 Attachment 1
DEPARTMENT: Recreation and Golf Services 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 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 2025 – 2026

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

2. Continue to provide intermittent supervision and evaluate attendance and usage data at the Skatepark to recommend adjustment of hours of operation to better serve the community.

3. Increase the frequency of daily inspections at park and beach facilities, including patron counts and field audits.

4. Staff to obtain a certification as a Certified Playground Safety Instructor through the National Recreation and Parks Association.
126 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 392
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 106518 REC.-PARK & BEACH
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 0 177,006 163,140 174,499 6.96%
7012 OVERTIME SALARIES 0 731 0 0
7014 TEMP/SEASONAL WAGES 0 106,751 143,144 93,333 -34.80% 7115 CAFETERIA PLAN BENEFIT 0 36,325 50,374 53,332 5.87% 7119 PERS STABILIZATION ADJ. 0 2,028 2,239 2,015 -10.00% 7120 RETIREMENT PLAN -MISC. 0 16,892 22,240 21,355 -3.98% 7122 RETIREMENT PLAN-MISC.UAL 0 22,066 27,647 29,204 5.63% 7125 SOCIAL SECURITY CHARGES 0 17,268 18,990 16,606 -12.55% 7130 MEDICARE CHARGES 0 4,039 4,441 3,884 -12.55%
7135 WORKERS COMP.INS.CHARGES 0 2,499 2,133 1,989 -6.75% 7000 PERSONNEL SERVICES 0 385,605 434,348 396,215 -8.78% 8030 CONTRACT SERVICES 0 1,414 3,500 4,000 14.29%
8067 PROGRAM SERVICES 9,240 78,147 99,000 67,500 -31.82% 8205 JANITORIAL SERVICES 0 2,431 4,500 0 -100.00%
8250 R&M-EQUIPMENT 0 172 16,000 3,500 -78.12%
8252 R&M-BLDGS & STRUCTURES 0 0 5,000 3,500 -30.00%
8395 PERMITS & FEES 0 0 1,500 1,500 0.00%
8555 SMALL TOOLS & INSTRUMENTS 0 11 1,000 750 -25.00%
8560 MISC.SUPPLIES 0 433 3,000 3,000 0.00%
8565 PROGRAM SUPPLIES 0 3,717 6,000 10,000 66.67%
8570 SPECIAL EVENTS 0 0 3,000 3,000 0.00%
8595 SAFETY & 1ST AID SUPPLIES 0 39 1,000 1,000 0.00%
8000 SERVICES & SUPPLIES 9,240 86,364 143,500 97,750 -31.88% 9045 OTHER FIXED ASSETS 0 7,311 30,000 0 -100.00%
9000 PROPERTY 0 7,311 30,000 0 -100.00%
106518 REC.-PARK & BEACH 9,240 479,280 607,848 493,965 -18.74% 127 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 2,134,032 1,677,750 1,038,844 Non-Spendable Fund Balance -
Encumbrances, Continuing Appropriations,
and CIP Carryforward
Available Beginning Fund Balance 2,134,032 1,677,750 1,038,844 Revenues and Other Sources of Funds:

Revenues 1,460,809 1,513,200 1,335,050
Transfers-In 1,500,000 1,500,000 1,700,000
Total Revenues and Other Sources of Funds 2,960,809 3,013,200 3,035,050 Expenditures and Other Uses of Funds:

Salaries & Benefits 1,967,821 2,258,352 2,419,213
Services & Supplies 1,449,270 1,393,754 1,242,865
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 3,417,091 3,652,106 3,662,078 Net Increase/(Decrease) to Fund Balance (456,282) (638,906) (627,028) Fund Balance as of June 30, 1,677,750 1,038,844 411,816 43% 41% 36%
Schedule of Community Development (108) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
128 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 394
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 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Personnel 1,967,821 2,258,352 2,419,213 7.12%
Services and Supplies 1,449,270 1,393,754 1,242,865 -10.83% Property - - - 0.00%
Total Community Development 3,417,091 3,652,106 3,662,078 0.27% Expenditures by Category Variance
DEPARTMENT: Community Development FUNCTION: Planning and Building Services
129 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 395
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 108 COMMUNITY DEVELOPMENT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4160 BUSINESS LIC.(BEG.FY12) 75,716 82,319 30,000 65,000 116.67% 4161 CA ACCESSABILITY FEE 8,992 5,821 5,000 6,000 20.00% 410 OTHER TAX 84,708 88,140 35,000 71,000 102.86%
4300 BUILDING INSPECTION 485,642 590,150 585,000 585,000 0.00% 4301 BLDG STDS ADMIN FEE 1,670 651 300 300 0.00%
4305 STRONG MOTION
INSTRUMENTA 0 0 400 400 0.00%
4310 P/M/E PERMITS 76,111 79,153 99,000 85,000 -14.14%
420 LICENSES & PERMITS 563,423 669,954 684,700 670,700 -2.04% 4610 CODE ENFORCEMENT FINES 282 0 1,100 0 -100.00%
450 FINES & FEES 282 0 1,100 0 -100.00%
5400 PLANNING PERMITS 161,217 75,467 133,900 90,000 -32.79% 5415 BUILDING PLAN CHECK 466,033 418,922 400,000 325,000 -18.75% 5416 P/M/E PLAN CHECK 109,006 34,764 42,600 35,000 -17.84% 5420 ZONING PLAN CHECK 38,551 41,000 65,600 45,000 -31.40% 5421 FIRE PLAN CHECK 36,273 30,005 40,000 25,000 -37.50% 5422 FIRE INSPECTION 67,079 58,250 84,300 50,000 -40.69% 5425 DIGITAL SCAN FEE-BUILDING 17,764 20,931 24,900 22,000 -11.65% 5426 DIGITAL SCAN FEE-PLANNING 0 -4,632 100 350 250.00% 510 CHARGES-CURRENT SERVICES 895,922 674,707 791,400 592,350 -25.15% 5860 GRANT REVENUE 3,000 1,450 0 0
570 INTERGOVERNMENTAL REVENUE 3,000 1,450 0 0
5920 MISC REV 1,493 26,558 1,000 1,000 0.00%
590 OTHER REVENUE 1,493 26,558 1,000 1,000 0.00%
6910 TRANSFERS IN 2,725,000 1,500,000 1,500,000 1,700,000 13.33% 690 OTHER FINANCING SOURCES 2,725,000 1,500,000 1,500,000 1,700,000 13.33% 108 COMMUNITY DEVELOPMENT 4,273,829 2,960,809 3,013,200 3,035,050 0.73% 130 Attachment 1

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 2025-26

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

2. Implement the 2021-2029 Housing Element Update programs.

3. Complete and implement the Historic Resource Survey and Context Statement.

4. Implement the single-use plastics ordinance.

DEPARTMENT: Community Development Program Or Division: Department Administration
131 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 397

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 2025-26

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 132 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 398

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 2025-26

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 133 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 399

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 2025-26

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 134 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 400
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 108411 COMMUNITY DEV-PLANNING
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 729,114 749,677 838,320 885,229 5.60% 7012 OVERTIME SALARIES 145 3,708 6,255 6,255 0.00%
7115 CAFETERIA PLAN BENEFIT 134,927 150,417 187,494 198,510 5.88% 7119 PERS STABILIZATION ADJ. 10,810 9,895 10,129 9,947 -1.80% 7120 RETIREMENT PLAN -MISC. 75,474 84,129 100,606 105,411 4.78% 7122 RETIREMENT PLAN-MISC.UAL 121,542 107,660 125,066 144,159 15.27% 7125 SOCIAL SECURITY CHARGES 42,084 43,571 50,365 53,319 5.87% 7130 MEDICARE CHARGES 10,453 10,770 12,289 12,969 5.53% 7135 WORKERS COMP.INS.CHARGES 12,527 11,914 12,244 13,787 12.60% 7140 AUTO ALLOWANCE 2,951 2,940 2,940 2,940 0.00%
7000 PERSONNEL SERVICES 1,140,028 1,174,680 1,345,708 1,432,526 6.45% 8030 CONTRACT SERVICES 4,567 2,320 42,300 42,500 0.47%
8046 LGL SRVS-ADDTL.CITY ATTY. 155,716 81,744 75,000 75,000 0.00% 8047 LGL SRVS-OUTSIDE COUNSEL 60,944 86,350 150,000 125,000 -16.67% 8060 PERSONNEL SRVCS-TECHNICAL 1,214 0 0 0
8065 PROFESSIONAL SERVICES 500,616 807,298 628,400 510,000 -18.84% 8251 R&M-OFFICE EQUIP. 435 393 2,482 2,482 0.00%
8320 COMMUNICATNS-TELE&COMM. 0 251 801 801 0.00%
8390 MISC.SERVICES 12 0 10,506 10,506 0.00%
8400 POSTAGE & COURIER SRVS. 18 242 1,375 1,350 -1.82%
8415 TRAINING,MTGS,MEMBERSHIPS 14,252 8,265 16,563 16,573 0.06% 8530 FUELS & LUBRICANTS 412 367 400 400 0.00%
8560 MISC.SUPPLIES 6,514 6,726 6,626 6,920 4.44%
8000 SERVICES & SUPPLIES 744,699 993,957 934,453 791,532 -15.29% 108411 COMMUNITY DEV-PLANNING 1,884,727 2,168,637 2,280,161 2,224,058 -2.46% 135 Attachment 1
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 2025-26

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. Finalize 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 136 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 402
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 108412 COMMUNITY DEV-BUILDING
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 455,534 459,563 546,270 587,362 7.52% 7012 OVERTIME SALARIES 1,759 3,586 7,080 7,080 0.00%
7014 TEMP/SEASONAL WAGES 3,765 5,216 0 0
7115 CAFETERIA PLAN BENEFIT 110,078 130,387 143,321 151,740 5.87% 7119 PERS STABILIZATION ADJ. 7,666 7,671 7,095 7,104 0.13% 7120 RETIREMENT PLAN -MISC. 50,718 58,065 70,464 75,282 6.84% 7122 RETIREMENT PLAN-MISC.UAL 86,194 83,459 87,596 102,955 17.53% 7125 SOCIAL SECURITY CHARGES 27,556 28,272 33,451 36,019 7.68% 7130 MEDICARE CHARGES 6,707 6,860 8,042 8,638 7.41%
7135 WORKERS COMP.INS.CHARGES 8,785 8,800 8,065 9,247 14.66% 7140 AUTO ALLOWANCE 1,264 1,260 1,260 1,260 0.00%
7000 PERSONNEL SERVICES 760,026 793,141 912,644 986,687 8.11% 8030 CONTRACT SERVICES 86,295 84,400 82,135 68,847 -16.18% 8060 PERSONNEL SRVCS-TECHNICAL 33,752 47,610 31,800 36,800 15.72% 8065 PROFESSIONAL SERVICES 412,895 308,051 325,000 325,000 0.00% 8251 R&M-OFFICE EQUIP. 563 413 1,113 1,113 0.00%
8320 COMMUNICATNS-TELE&COMM. 3,579 2,784 3,150 3,250 3.17% 8415 TRAINING,MTGS,MEMBERSHIPS 12,314 7,259 11,353 11,353 0.00% 8530 FUELS & LUBRICANTS 1,648 1,468 1,600 1,600 0.00%
8560 MISC.SUPPLIES 1,867 3,328 3,150 3,370 6.98%
8000 SERVICES & SUPPLIES 552,913 455,313 459,301 451,333 -1.73% 108412 COMMUNITY DEV-BUILDING 1,312,939 1,248,454 1,371,945 1,438,020 4.82% 137 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 1,220,529 218,294 697,488
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 1,220,529 218,294 697,488 Revenues and Other Sources of Funds:

Revenues 1,462,005 371,358 100,000
Transfers-In 1,700,000 3,100,000 4,600,000
Total Revenues and Other Sources of Funds 3,162,005 3,471,358 4,700,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 94,699 109,748 57,931
Services & Supplies 4,069,541 2,882,417 3,334,000
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 4,164,240 2,992,164 3,391,931 Net Increase/(Decrease) to Fund Balance (1,002,235) 479,194 1,308,069 Fund Balance as of June 30, 218,294 697,488 2,005,557
Schedule of Insurance (110) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
138 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 404
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 2025-26

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.
139 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 405
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 110 INSURANCE FUND
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
6335 REIMB OF TULIP INS PREM 44,839 54,058 22,000 50,000 127.27% 6340 INSURANCE REIMB 2,017 45,844 50,000 50,000 0.00%
630 REIMBURSEMENTS 46,857 99,902 72,000 100,000 38.89%
6910 TRANSFERS IN 500,000 1,700,000 3,100,000 4,600,000 48.39% 690 OTHER FINANCING SOURCES 500,000 1,700,000 3,100,000 4,600,000 48.39% 110 INSURANCE FUND 546,857 1,799,902 3,172,000 4,700,000 48.17% 140 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 110150 INSURANCE FUND
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 84,403 59,628 70,046 33,099 -52.75% 7115 CAFETERIA PLAN BENEFIT 13,844 11,558 12,530 3,934 -68.61% 7119 PERS STABILIZATION ADJ. 925 901 915 877 -4.15%
7120 RETIREMENT PLAN -MISC. 9,456 7,124 9,089 4,165 -54.17% 7122 RETIREMENT PLAN-MISC.UAL 10,401 9,802 11,298 12,706 12.46% 7125 SOCIAL SECURITY CHARGES 5,324 3,206 3,794 1,506 -60.30% 7130 MEDICARE CHARGES 1,245 877 1,016 480 -52.75%
7135 WORKERS COMP.INS.CHARGES 1,044 1,057 1,061 1,165 9.80% 7140 AUTO ALLOWANCE 1,186 546 0 0
7000 PERSONNEL SERVICES 127,828 94,699 109,748 57,931 -47.21% 8030 CONTRACT SERVICES 43,550 205,852 41,605 40,000 -3.86% 8046 LGL SRVS-ADDTL.CITY ATTY. 118,036 400,128 450,000 400,000 -11.11% 8310 CLAIMS EXPENSE 110,034 776,617 156,244 500,000 220.01% 8311 CLAIMS-PRIOR YEAR 840,257 1,362,103 0 0
8360 PROPERTY INSURANCE 223,858 360,920 791,000 582,000 -26.42% 8365 PUBLIC LIABILITY INS. 820,074 939,263 1,402,700 1,764,000 25.76% 8370 SURETY BOND INSURANCE 94 0 8,050 17,500 117.39%
8380 SELF-INS PROPERTY LOSSES 0 0 15,900 0 -100.00%
8415 TRAINING,MTGS,MEMBERSHIPS 535 6,308 16,695 10,500 -37.11% 8560 MISC.SUPPLIES 0 18,349 223 20,000 8,884.73%
8000 SERVICES & SUPPLIES 2,156,438 4,069,541 2,882,417 3,334,000 15.67% 110150 INSURANCE FUND 2,284,266 4,164,240 2,992,164 3,391,931 13.36% 141 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 497,327 357,449 137,919
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 497,327 357,449 137,919 Revenues and Other Sources of Funds:

Revenues - - -
Transfers-In - 200,000 -
Total Revenues and Other Sources of Funds - 200,000 -
Expenditures and Other Uses of Funds:

Salaries & Benefits (60,106) (63,805) (34,223)
Services & Supplies 199,983 283,335 301,324
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 139,878 219,530 267,102 Net Increase/(Decrease) to Fund Balance (139,878) (219,530) (67,102) Fund Balance as of June 30, 357,449 137,919 70,817
Schedule of Employee Benefits (112) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
142 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 408
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 2025-26

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.
143 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 409
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 112 EMPLOYEE BENEFITS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
6910 TRANSFERS IN 0 0 0 200,000
690 OTHER FINANCING SOURCES 0 0 0 200,000
112 EMPLOYEE BENEFITS 0 0 0 200,000
144 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 112155 EMPLOYEE BENEFITS FUND
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 102,508 97,357 111,042 128,774 15.97% 7012 OVERTIME SALARIES 95 0 0 0
7014 TEMP/SEASONAL WAGES 0 9,727 0 0
7115 CAFETERIA PLAN BENEFIT 13,605 11,704 22,462 23,782 5.88% 7119 PERS STABILIZATION ADJ. 1,519 1,494 1,431 1,539 7.55% 7120 RETIREMENT PLAN -MISC. 10,437 10,854 14,216 16,311 14.74% 7122 RETIREMENT PLAN-MISC.UAL 17,076 16,258 17,672 22,307 26.23% 7124 RETIREMENT PLAN CHRGS-PY 0 14,725 0 0
7125 SOCIAL SECURITY CHARGES 5,494 5,520 6,528 7,559 15.80% 7130 MEDICARE CHARGES 1,429 1,483 1,618 1,875 15.89%
7135 WORKERS COMP.INS.CHARGES 1,771 1,808 1,702 2,105 23.68% 7140 AUTO ALLOWANCE 527 525 525 525 0.00%
7163 REPLACEMENT BENEFIT FUND 27,110 23,560 65,000 65,000 0.00% 7164 RETIREE HLTH INS CONTRIB. 135,292 136,390 143,000 145,000 1.40% 7165 CAFETERIA PLAN EXPENSE 49,384 35,593 51,000 51,000 0.00% 7167 EXCESS FSA REBATE -284,138 -427,103 -500,000 -500,000 0.00% 7000 PERSONNEL SERVICES 82,109 -60,106 -63,805 -34,223 -46.36% 8047 LGL SRVS-OUTSIDE COUNSEL 7,820 9,156 0 0
8065 PROFESSIONAL SERVICES 8,590 7,820 55,000 51,100 -7.09% 8352 LTD INSURANCE 56,094 56,796 69,335 76,268 10.00%
8353 SHORT TERM DISABILITY 45,058 48,224 44,700 55,829 24.90% 8354 EMPLOYEES LIFE INS 19,065 19,341 22,843 25,127 10.00% 8375 UNEMPLOYMENT INSURANCE 52,415 56,231 89,252 90,000 0.84% 8390 MISC.SERVICES 3,794 2,416 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 0 0 2,205 3,000 36.07%
8000 SERVICES & SUPPLIES 192,836 199,983 283,335 301,324 6.35% 112155 EMPLOYEE BENEFITS FUND 274,945 139,878 219,530 267,102 21.67% 145 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 3,331,775 3,004,263 2,353,788 Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 3,331,775 3,004,263 2,353,788 Revenues and Other Sources of Funds:

Revenues 1,339,917 2,000 2,000
Transfers-In - - 500,000
Total Revenues and Other Sources of Funds 1,339,917 2,000 502,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 148,475 167,474 190,332
Services & Supplies 1,518,955 485,000 529,000
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 1,667,430 652,474 719,332 Net Increase/(Decrease) to Fund Balance (327,513) (650,474) (217,332) Fund Balance as of June 30, 3,004,263 2,353,788 2,136,456 Schedule of Workers Compensation (114) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
146 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 412
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 2025-26

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. 147 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 413
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 114 WORKERS' COMPENSATION
Account Account Title FY
2022-23
Actual
FY
2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
6345 REIMBURSEMENTS-OTHER 0 20,108 2,000 2,000 0.00%
630 REIMBURSEMENTS 0 20,108 2,000 2,000 0.00%
6910 TRANSFERS IN 0 0 0 500,000
690 OTHER FINANCING SOURCES 0 0 0 500,000
114 WORKERS' COMPENSATION 0 20,108 2,000 502,000 25,000.00% 148 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 114160 WORKERS COMP TRUST FUND
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 100,576 88,609 104,109 118,576 13.90% 7012 OVERTIME SALARIES 158 0 0 0
7014 TEMP/SEASONAL WAGES 0 9,727 0 0
7115 CAFETERIA PLAN BENEFIT 18,904 14,467 22,462 23,782 5.88% 7119 PERS STABILIZATION ADJ. 1,442 1,401 1,339 1,413 5.53% 7120 RETIREMENT PLAN -MISC. 10,589 10,275 13,298 14,971 12.58% 7122 RETIREMENT PLAN-MISC.UAL 16,210 15,246 16,531 20,474 23.85% 7125 SOCIAL SECURITY CHARGES 5,589 5,133 6,098 6,927 13.60% 7130 MEDICARE CHARGES 1,451 1,392 1,517 1,727 13.83%
7135 WORKERS COMP.INS.CHARGES 1,685 1,700 1,595 1,937 21.44% 7140 AUTO ALLOWANCE 527 525 525 525 0.00%
7000 PERSONNEL SERVICES 157,131 148,475 167,474 190,332 13.65% 8065 PROFESSIONAL SERVICES 131,193 140,370 135,000 150,000 11.11% 8070 SAFETY SERVICES 785 1,023 5,000 4,000 -20.00%
8310 CLAIMS EXPENSE 420,805 2,565,441 1,500,000 1,700,000 13.33% 8312 CLAIMS-DEPT.REIMB -1,500,000 -1,500,000 -1,500,000 -1,700,000 13.33% 8355 EXCESS INSURANCE 232,999 267,613 295,000 325,000 10.17% 8395 PERMITS & FEES 69,653 44,507 50,000 50,000 0.00%
8000 SERVICES & SUPPLIES -644,565 1,518,955 485,000 529,000 9.07% 114160 WORKERS COMP TRUST FUND -487,435 1,667,430 652,474 719,332 10.25% 149 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 114951 WORKERS COMP TRUST-USES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9510 TRANSFER OUT 1,000,000 0 0 0
9000 PROPERTY 1,000,000 0 0 0
114951 WORKERS COMP TRUST-USES 1,000,000 0 0 0
150 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 14,838,792 17,208,215 17,658,215 Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 14,838,792 17,208,215 17,658,215 Revenues and Other Sources of Funds:

Revenues 2,369,423 450,000 450,000
Transfers-In - - -
Total Revenues and Other Sources of Funds 2,369,423 450,000 450,000 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 2,369,423 450,000 450,000 Fund Balance as of June 30, 17,208,215 17,658,215 18,108,215 Schedule of CalPERS Stabilization (118) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
151 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 417
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 2025-26

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. 152 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 418
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 118 CALPERS STABILIZATION
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 1,156,708 1,919,423 0 0
470 USE OF MONEY & PROPERTY 1,156,708 1,919,423 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 550,000 0 0 0
690 OTHER FINANCING SOURCES 550,000 0 0 0
118 CALPERS STABILIZATION 2,156,708 2,369,423 450,000 450,000 0.00% 153 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 144,366 240,707 59,074
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 144,366 240,707 59,074 Revenues and Other Sources of Funds:

Revenues 542,948 464,000 481,000
Transfers-In 350,000 350,000 500,000
Total Revenues and Other Sources of Funds 892,948 814,000 981,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 203,899 217,533 226,429
Services & Supplies 590,597 778,100 795,800
Other Expenditures 2,111 - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 796,607 995,633 1,022,229 Net Increase/(Decrease) to Fund Balance 96,341 (181,633) (41,229) Fund Balance as of June 30, 240,707 59,074 17,845
Schedule of Solid Waste and Recycling (130) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
154 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 420
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 2025-26

1. Monitor the commercial recycling program for compliance with all applicable legislation.

2. Continue with Implementation Plan for SB 1383 including but not limited to education/outreach, procurement and implementation of enforcement protocols for edible food recovery and organics programs.

3. Formalize the program of work for solid waste and recycling and other environmental activities to define roles and responsibilities and standard operating procedures to ensure efficient use of public resources, safety and compliance with applicable rules and regulations. 155 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 421
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 130 SOLID WASTE & RECYCLING
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
5605 SOLID WASTE AB939 FEES 427,853 461,965 420,000 475,000 13.10% 510 CHARGES-CURRENT SERVICES 427,853 461,965 420,000 475,000 13.10% 5820 CA RECYCLING REIMB(FND130 5,897 80,900 38,000 5,900 -84.47% 570 INTERGOVERNMENTAL REVENUE 5,897 80,900 38,000 5,900 -84.47% 6345 REIMBURSEMENTS-OTHER 149 83 6,000 100 -98.33%
630 REIMBURSEMENTS 149 83 6,000 100 -98.33%
6910 TRANSFERS IN 280,000 350,000 350,000 500,000 42.86% 690 OTHER FINANCING SOURCES 280,000 350,000 350,000 500,000 42.86% 130 SOLID WASTE & RECYCLING 713,900 892,948 814,000 981,000 20.52% 156 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 130320 SOLID WASTE & RECYCLING
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 93,563 129,107 133,183 137,124 2.96% 7012 OVERTIME SALARIES 11,455 13,968 6,000 6,000 0.00%
7115 CAFETERIA PLAN BENEFIT 14,054 24,013 26,034 27,564 5.88% 7119 PERS STABILIZATION ADJ. 685 721 1,657 1,586 -4.28% 7120 RETIREMENT PLAN -MISC. 9,801 15,811 16,453 16,806 2.15% 7122 RETIREMENT PLAN-MISC.UAL 7,699 7,848 20,453 22,984 12.37% 7125 SOCIAL SECURITY CHARGES 5,652 7,820 7,564 7,814 3.31% 7130 MEDICARE CHARGES 1,525 2,073 2,033 2,091 2.81%
7135 WORKERS COMP.INS.CHARGES 1,373 1,489 3,106 3,410 9.79% 7140 AUTO ALLOWANCE 1,054 1,050 1,050 1,050 0.00%
7000 PERSONNEL SERVICES 146,861 203,899 217,533 226,429 4.09% 8030 CONTRACT SERVICES 141,252 239,025 334,700 404,000 20.71% 8210 BULKY TRASH PICKUP 0 0 19,700 20,300 3.05%
8225 RECYCLING COLL/PICKUP 110,524 122,133 127,700 131,600 3.05% 8230 REFUSE COLLECTN/REMOVAL 234,065 188,536 267,100 200,000 -25.12% 8250 R&M-EQUIPMENT 342 472 1,100 1,100 0.00%
8251 R&M-OFFICE EQUIP. 38 80 1,100 1,100 0.00%
8320 COMMUNICATNS-TELE&COMM. 3,145 679 700 700 0.00%
8395 PERMITS & FEES 16,820 20,957 15,600 22,500 44.23%
8415 TRAINING,MTGS,MEMBERSHIPS 0 230 0 0
8530 FUELS & LUBRICANTS 3,017 3,429 3,400 3,700 8.82%
8560 MISC.SUPPLIES 9,717 15,056 7,000 10,800 54.29%
8000 SERVICES & SUPPLIES 518,921 590,597 778,100 795,800 2.27% 9045 OTHER FIXED ASSETS 0 2,111 0 0
9000 PROPERTY 0 2,111 0 0
130320 SOLID WASTE & RECYCLING 665,782 796,607 995,633 1,022,229 2.67% 157 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 4,182,081 3,575,910 2,042,652 Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations, and
CIP Carryforward -
Available Beginning Fund Balance 4,182,081 3,575,910 2,042,652 Revenues and Other Sources of Funds:

Revenues - - -
Transfers-In 511,803 3,988,853 2,100,000
Total Revenues and Other Sources of Funds 511,803 3,988,853 2,100,000 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures 1,117,974 5,522,111 2,112,247
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 1,117,974 5,522,111 2,112,247 Net Increase/(Decrease) to Fund Balance (606,171) (1,533,258) (12,247) Fund Balance as of June 30, 3,575,910 2,042,652 2,030,405 Schedule of Vehicle and Equipment Replacement (135) Fund Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
158 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 424
DEPARTMENT: Public Services &
Engineering Program Or Division: Vehicle/EquipmentReplacement

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 departmental 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 2025-26

1. Update the VER inventory list and replacement schedule.

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). 159 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 425
Vehicle and Equipment Replacement for FY26
Count Dept/Div Budget
FY Make/Model Estimated Cost
1 CD 26 2025 Nissan Leaf (Fully Electric) $ 45,691.39
2 CD 26 2025 Nissan Leaf (Fully Electric) $ 45,691.39
3 CD 26 2025 Nissan Leaf (Fully Electric) $ 45,691.39
4 FIRE 26 2025 Chevrolet Tahoe LT $ 117,911.75
5 FIRE LG 26 2025, Yamaha, SVHO $ 35,216.50
6 FIRE LG 26 2025 Polaris Ranger Crew $ 39,531.25
7 FIRE LG 26 2025 Surveyor Senior $ 90,241.25
8 PD Admin 26 2025 Ford Explorer ST (400A) $ 119,267.50 9 PD Admin 26 2025 Ford Explorer ST (400A) $ 119,267.50 10 PD Field 26 2025 Ford F150 XL Super Crew Cab $ 106,397.50 11 PD Field 26 2025 Chevrolet Tahoe $ 146,933.60
12 PSE/Beach 26 2024 Caterpillar Loader 930M $ 350,000.00 13 PSE/ENG 26 2025 Nissan Leaf (Fully Electric) $ 45,691.39 14 PSE/Parks 26 Isuzu NRR Chassis $ 304,714.64
15 FIRE 26 Fire Engine (Electric) $500k Reserve $ 500,000.00 Total $ 2,112,247
160 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 426
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 135 VEHICLE & EQUIP REPLACMNT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
6910 TRANSFERS IN 1,000,000 511,803 3,988,853 2,100,000 -47.35% 690 OTHER FINANCING SOURCES 1,000,000 511,803 3,988,853 2,100,000 -47.35% 135 VEHICLE & EQUIP REPLACMNT 1,000,000 511,803 3,988,853 2,100,000 -47.35% 161 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 135330 VEH/EQUIP REPLACEMENT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9080 VEHICLE & EQUIPMENT 841,897 1,117,974 5,522,111 2,112,247 -61.75% 9000 PROPERTY 841,897 1,117,974 5,522,111 2,112,247 -61.75% 135330 VEH/EQUIP REPLACEMENT 841,897 1,117,974 5,522,111 2,112,247 -61.75% 162 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 1,347,653 1,620,042 1,296,751 Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations,
and CIP Carryforward
Available Beginning Fund Balance 1,347,653 1,620,042 1,296,751 Revenues and Other Sources of Funds:

Revenues - - -
Transfers-In 700,000 700,000 800,000
Total Revenues and Other Sources of Funds 700,000 700,000 800,000 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures 427,610 1,023,291 975,000
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 427,610 1,023,291 975,000 Net Increase/(Decrease) to Fund Balance 272,390 (323,291) (175,000) Fund Balance as of June 30, 1,620,042 1,296,751 1,121,751 Schedule of IT Equipment Replacement (137) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
163 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 429
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 2025-26.

Department Description
Estimated
Replace
Cost
Citywide Telephone system maintenance and support $20,000 Citywide Network switches 40,000
Police Vehicle computers (MDCs) 40,000
Citywide Council chambers – video production maint/support 45,000 Citywide Land Management needs assessment 50,000
Citywide Server room UPS maintenance and replacements 55,000 Citywide Wireless internet system replacement 75,000
Citywide Printers and copiers 80,000
Citywide Firewall replacements 80,000
Citywide Telecommuter and PD Staff laptops 100,000
Citywide Facility camera upgrades and replacements 110,000 Citywide Personal computer replacements 130,000
Police and City Hall ERP system maintenance and support 150,000 TOTAL $975,000
164 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 430
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 137 IT EQUIPMENT REPLACEMENT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
6910 TRANSFERS IN 500,000 700,000 700,000 800,000 14.29% 690 OTHER FINANCING SOURCES 500,000 700,000 700,000 800,000 14.29% 137 IT EQUIPMENT REPLACEMENT 500,000 700,000 700,000 800,000 14.29% 165 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 137331 IT EQUIP REPLACEMENT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9080 VEHICLE & EQUIPMENT 331,396 427,610 1,023,291 975,000 -4.72% 9000 PROPERTY 331,396 427,610 1,023,291 975,000 -4.72%
137331 IT EQUIP REPLACEMENT 331,396 427,610 1,023,291 975,000 -4.72% 166 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 48,776 49,476 43,380
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 48,776 49,476 43,380
Revenues and Other Sources of Funds:

Revenues 700 3,550 -
Transfers-In - - -
Total Revenues and Other Sources of Funds 700 3,550 -
Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - 9,646 2,500
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds - 9,646 2,500 Net Increase/(Decrease) to Fund Balance 700 (6,096) (2,500) Fund Balance as of June 30, 49,476 43,380 40,880
Schedule of Citizens Donations (150) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
167 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 433
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.
168 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 434
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 150 CITIZENS DONATIONS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
5941 DONATION 4,084 700 2,000 0 -100.00%
5943 DONATION 0 0 1,000 0 -100.00%
5945 DONATION FOR PARKS&TREES 0 0 200 0 -100.00%
5966 DONATION-HISTORIC RESOURC 0 0 350 0 -100.00%
590 OTHER REVENUE 4,084 700 3,550 0 -100.00%
150 CITIZENS DONATIONS 4,084 700 3,550 0 -100.00%
169 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 150555 CITIZENS DONATIONS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8905 DON.EXP-ANIMAL SHELTER 0 0 5,300 2,500 -52.83%
8941 DON.EXP-FIRE 0 0 3,286 0 -100.00%
8943 DON.EXP-POLICE 0 0 1,060 0 -100.00%
8000 SERVICES & SUPPLIES 0 0 9,646 2,500 -74.08%
150555 CITIZENS DONATIONS 0 0 9,646 2,500 -74.08%
170 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 172,904 21,307 (11,787)
Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations,
and CIP Carryforward -
Available Beginning Fund Balance 172,904 21,307 (11,787) Revenues and Other Sources of Funds:

Revenues 2,389 39,000 39,000
Transfers-In 195,450 270,000 260,000
Total Revenues and Other Sources of Funds 197,839 309,000 299,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 193,819 205,116 192,406
Services & Supplies 155,616 136,978 85,500
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 349,435 342,094 277,906 Net Increase/(Decrease) to Fund Balance (151,596) (33,094) 21,094 Fund Balance as of June 30, 21,307 (11,787) 9,307
Schedule of Cultural Arts (151) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
171 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 437
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. 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. Support the City Manager’s Office through active participation in activities involving the arts.

2. Monitor and support the Cultural Arts Commission and Coronado’s vibrant arts community.

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

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2025-26

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

2. Facilitate capacity-building trainings for local nonprofit organizations.

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

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

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

6. Organize, jury, and host various visual arts exhibitions at Coronado’s C3 Gallery and at the John D. Speckels Center.
172 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 438
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 151 CULTURAL ARTS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
5627 CAC -VISUAL ARTS 2,475 2,289 3,000 3,000 0.00%
510 CHARGES-CURRENT SERVICES 2,475 2,289 3,000 3,000 0.00% 5860 GRANT REVENUE 30,000 100 36,000 36,000 0.00%
570 INTERGOVERNMENTAL REVENUE 30,000 100 36,000 36,000 0.00% 6910 TRANSFERS IN 195,450 195,450 270,000 260,000 -3.70% 690 OTHER FINANCING SOURCES 195,450 195,450 270,000 260,000 -3.70% 151 CULTURAL ARTS 227,925 197,839 309,000 299,000 -3.24% 173 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 151551 CULTURAL ARTS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 116,258 122,914 128,323 117,019 -8.81% 7115 CAFETERIA PLAN BENEFIT 21,198 23,232 25,187 26,666 5.87% 7119 PERS STABILIZATION ADJ. 1,614 1,721 1,711 1,451 -15.20% 7120 RETIREMENT PLAN -MISC. 14,218 15,782 16,990 15,376 -9.50% 7122 RETIREMENT PLAN-MISC.UAL 18,150 18,723 21,121 21,028 -0.44% 7125 SOCIAL SECURITY CHARGES 7,293 7,655 7,956 7,255 -8.81% 7130 MEDICARE CHARGES 1,706 1,790 1,861 1,697 -8.81%
7135 WORKERS COMP.INS.CHARGES 1,802 2,001 1,968 1,914 -2.74% 7000 PERSONNEL SERVICES 182,238 193,819 205,116 192,406 -6.20% 8030 CONTRACT SERVICES 7,760 92,211 37,478 1,500 -96.00% 8415 TRAINING,MTGS,MEMBERSHIPS 4,896 1,261 6,000 4,000 -33.33% 8425 PRINTING SERVICES 0 353 3,000 1,000 -66.67%
8460 GRANT EXPENSE 13,699 23,138 36,000 36,000 0.00%
8570 SPECIAL EVENTS 932 0 0 0
8621 CAC -ARTS EDUCATION EXP 27 0 2,500 0 -100.00%
8622 CAC -ARTS PARTNERS EXP 1,000 741 1,000 0 -100.00%
8623 CAC -COMMUNICATIONS EXP 3,595 7,080 7,500 6,000 -20.00% 8624 CAC -LITERARY ARTS EXP 2,348 1,071 1,500 0 -100.00% 8625 CAC -PUBLIC ART EXP 5,388 20,020 15,500 16,000 3.23% 8626 CAC -SPECIAL EVENTS EXP 6,115 2,369 11,000 5,000 -54.55% 8627 CAC -VISUAL ARTS 8,939 7,371 15,500 16,000 3.23%
8000 SERVICES & SUPPLIES 54,699 155,616 136,978 85,500 -37.58% 151551 CULTURAL ARTS 236,937 349,435 342,094 277,906 -18.76% 174 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 30,893,397 16,787,582 7,078,250 Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 30,893,397 16,787,582 7,078,250 Revenues and Other Sources of Funds:

Revenues 657,381 569,881 268,960
Other Sources of Funds 10,559,640 - -
Total Revenues and Other Sources of Funds 657,381 11,129,521 268,960 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out 14,763,196 20,838,853 500,000
Total Expenditures and Other Uses of Funds 14,763,196 20,838,853 500,000 Net Increase/(Decrease) to Fund Balance (14,105,815) (9,709,332) (231,040) Fund Balance as of June 30, 16,787,582 7,078,250 6,847,210 Schedule of CDA Loan (160) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
175 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 441
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.
176 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 442
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 160 CDA LOAN FUND
Account Account Title FY
2022-23
Actual
FY
2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4701 INTEREST ON CDA LOAN 105,364 98,941 2,500 86,300 3,352.00% 4710 INVESTMENT EARNINGS 632,266 558,440 567,381 182,660 -67.81% 470 USE OF MONEY & PROPERTY 737,630 657,381 569,881 268,960 -52.80% 6910 TRANSFERS IN 0 0 10,559,640 0 -100.00%
690 OTHER FINANCING SOURCES 0 0 10,559,640 0 -100.00%
160 CDA LOAN FUND 737,630 657,381 11,129,521 268,960 -97.58% 177 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 160591 CDA LOAN FUND-USES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9510 TRANSFER OUT 400,000 14,763,196 20,838,853 500,000 -97.60% 9000 PROPERTY 400,000 14,763,196 20,838,853 500,000 -97.60% 160591 CDA LOAN FUND-USES 400,000 14,763,196 20,838,853 500,000 -97.60% 178 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 949,561 962,174 999,132
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 949,561 962,174 999,132 Revenues and Other Sources of Funds:

Revenues 12,613 36,958 34,975
Transfers-In - - -
Total Revenues and Other Sources of Funds 12,613 36,958 34,975 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 12,613 36,958 34,975 Fund Balance as of June 30, 962,174 999,132 1,034,107
Combined F. Harpst Bequest Interest and Principal (170 & 171) Funds Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
179 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 445
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.
180 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 446
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 170 F.HARPST BEQUEST-PRINCIPAL
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4710 INVESTMENT EARNINGS 0 0 25,449 23,807 -6.45%
470 USE OF MONEY & PROPERTY 0 0 25,449 23,807 -6.45%
170 F.HARPST BEQUEST-PRINCIPAL 0 0 25,449 23,807 -6.45% 181 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 171 F.HARPST BEQUEST-INTEREST
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV -509 2,288 0 0
4710 INVESTMENT EARNINGS 4,611 10,325 11,509 11,168 -2.96% 470 USE OF MONEY & PROPERTY 4,102 12,613 11,509 11,168 -2.96% 171 F.HARPST BEQUEST-INTEREST 4,102 12,613 11,509 11,168 -2.96% 182 Attachment 1

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
183 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 449
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 710,520 392,765 435,923
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 710,520 392,765 435,923 Revenues and Other Sources of Funds:

Revenues 445,638 464,464 471,013
Transfers-In - - -
Total Revenues and Other Sources of Funds 445,638 464,464 471,013 Expenditures and Other Uses of Funds:

Salaries & Benefits 262,611 371,306 387,219
Services & Supplies 783 50,000 316,040
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out 500,000 - -
Total Expenditures and Other Uses of Funds 763,394 421,306 703,259 Net Increase/(Decrease) to Fund Balance (317,755) 43,158 (232,246) Fund Balance as of June 30, 392,765 435,923 203,677
Schedule of Highway Users Gas Tax (205) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
184 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 450
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 2025-26

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.

3. Continue to utilize HUTA funds for minor projects through operations / maintenance budget.

185 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 451
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 205 HWY USERS (GAS) TAX
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 20,008 9,271 0 0
4710 INVESTMENT EARNINGS 21,297 13,265 12,070 19,221 59.25% 470 USE OF MONEY & PROPERTY 41,305 22,536 12,070 19,221 59.25% 5770 GAS TAX RECEIPTS 2106 92,472 98,489 100,971 100,968 0.00% 5771 GAS TAX 2106-SUBVENTION -3,232 -5,739 0 -3,000
5775 GAS TAX RECEIPTS 2105 134,216 143,035 146,378 149,623 2.22% 5780 GAS TAX RECEIPTS 2107 182,914 193,610 200,045 204,201 2.08% 5781 GAS TAX 2107-SUBVENTION -5,713 -11,292 0 -5,000
5785 GAS TAX RECEIPTS 2107.5 5,000 5,000 5,000 5,000 0.00% 570 INTERGOVERNMENTAL REVENUE 405,656 423,102 452,394 451,792 -0.13% 205 HWY USERS (GAS) TAX 446,961 445,638 464,464 471,013 1.41% 186 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 205340 HWY GAS TX OPER/MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 191,286 147,752 192,460 198,840 3.32% 7012 OVERTIME SALARIES 162 782 16,810 16,810 0.00%
7014 TEMP/SEASONAL WAGES 0 0 13,900 13,900 0.00%
7115 CAFETERIA PLAN BENEFIT 55,114 48,788 65,486 69,332 5.87% 7119 PERS STABILIZATION ADJ. 2,368 2,250 2,245 2,157 -3.92% 7120 RETIREMENT PLAN -MISC. 17,622 15,224 22,301 22,854 2.48% 7122 RETIREMENT PLAN-MISC.UAL 26,625 24,478 27,723 31,255 12.74% 7125 SOCIAL SECURITY CHARGES 11,663 8,901 13,837 14,232 2.86% 7130 MEDICARE CHARGES 2,728 2,082 3,236 3,328 2.86%
7135 WORKERS COMP.INS.CHARGES 12,609 12,353 12,108 13,311 9.94% 7160 UNIFORMS,BADGES & ACCESS. 0 0 1,200 1,200 0.00%
7000 PERSONNEL SERVICES 320,176 262,611 371,306 387,219 4.29% 8030 CONTRACT SERVICES 282 254 43,800 309,620 606.89%
8385 LAUNDRY/DRY CLEAN-OTHER 569 529 2,800 2,900 3.57%
8415 TRAINING,MTGS,MEMBERSHIPS 0 0 600 620 3.33%
8560 MISC.SUPPLIES 0 0 2,800 2,900 3.57%
8000 SERVICES & SUPPLIES 851 783 50,000 316,040 532.08% 205340 HWY GAS TX OPER/MAINT 321,028 263,394 421,306 703,259 66.92% 187 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 205953 GAS TAX-USES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9510 TRANSFER OUT 403,565 500,000 0 0
9000 PROPERTY 403,565 500,000 0 0
205953 GAS TAX-USES 403,565 500,000 0 0
188 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 92,255 821,692 45,997
Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations, and
CIP Carryforward (559,152)
Available Beginning Fund Balance 92,255 262,540 45,997
Revenues and Other Sources of Funds:

Revenues 247,433 237,653 249,847
Transfers-In 500,000 - -
Total Revenues and Other Sources of Funds 747,433 237,653 249,847 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures 17,997 454,196 650,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 17,997 454,196 650,000 Net Increase/(Decrease) to Fund Balance 729,436 (216,543) (400,153) Fund Balance as of June 30, 821,692 45,997 (354,156)
Schedule of Highway Users Gas Tax II (206) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
189 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 455
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-of-way 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 2025-26

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.

Revenues 690,810 672,672 699,559
Transfers-In - - -
Total Revenues and Other Sources of Funds 690,810 672,672 699,559 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - 300,000 309,000
Other Expenditures - - -
Capital Expenditures - 430,000 -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds - 730,000 309,000 Net Increase/(Decrease) to Fund Balance 690,810 (57,328) 390,559 Fund Balance as of June 30, 2,649,293 1,623,973 2,014,532 Schedule of RMRA (207) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
193 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 459
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 2025-26 is $699,559.

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 2025-26

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 and Control Device Upgrades: As-needed upgrades and repairs to traffic signals and related devices at various locations.

3. Traffic Signal Systems Maintenance: Maintenance of hardware, software, and operation of adaptive signal control system. Project Location: Citywide for on-going maintenance of seven traffic signalized intersections on 1) Orange Avenue and First Street, 2) State Route 75 and Avenida de las Arenas, 3) State Route 75 and Rendova Road, 4) State Route 75 and Tarawa Road, 5) State Route 75 and Tulagi Road, 6) State Route 75 and Avenida Del Sol, and 7) State Route 75 and Pomona Avenue
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 RMRA funded streets projects. 194 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 460
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 207 RMRA(SB1 ROAD MAINT/REHAB)
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 20,565 29,966 0 0
4710 INVESTMENT EARNINGS 46,874 98,711 89,818 110,860 23.43% 470 USE OF MONEY & PROPERTY 67,439 128,677 89,818 110,860 23.43% 5769 RMRA(ROAD MTNC REPAIR ACT 503,437 562,133 582,854 588,699 1.00% 570 INTERGOVERNMENTAL REVENUE 503,437 562,133 582,854 588,699 1.00% 207 RMRA(SB1 ROAD MAINT/REHAB) 570,876 690,810 672,672 699,559 4.00% 195 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 207377 RMRA(SB1 RD MAINT/REHAB
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8030 CONTRACT SERVICES 0 0 150,000 154,500 3.00%
8065 PROFESSIONAL SERVICES 0 0 150,000 154,500 3.00%
8000 SERVICES & SUPPLIES 0 0 300,000 309,000 3.00%
9740 19SCG 20002 FY19/20 SCG 0 0 430,000 0 -100.00%
9000 PROPERTY 0 0 430,000 0 -100.00%
207377 RMRA(SB1 RD MAINT/REHAB 0 0 730,000 309,000 -57.67% 196 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 99,639 (54,558) (100,253)
Non-Spendable Fund Balance - - -
Grant Reimbursable Amount 3,202,976
Encumbrances, Continuing Appropriations,
and CIP Carryforward (3,202,976)
Available Beginning Fund Balance 99,639 (54,558) (100,253) Revenues and Other Sources of Funds:

Revenues 55,849 1,002,000 1,000,000
Transfers-In - - -
Total Revenues and Other Sources of Funds 55,849 1,002,000 1,000,000 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures 210,046 1,047,695 750,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 210,046 1,047,695 750,000 Net Increase/(Decrease) to Fund Balance (154,197) (45,695) 250,000 Fund Balance as of June 30, (54,558) (100,253) 149,747
Schedule of Transnet (210) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
197 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 463
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 2025-26

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 one-seventh 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 27 Roadway Drainage Improvements
198 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 464
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 transportation-related 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 2025-26

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.
199 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 465
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 210 TRANSNET
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 1,287 1,593 0 0
4710 INVESTMENT EARNINGS 0 60 0 0
470 USE OF MONEY & PROPERTY 1,287 1,653 0 0
5405 RTCIP IMPACT FEE 0 0 2,000 0 -100.00%
510 CHARGES-CURRENT SERVICES 0 0 2,000 0 -100.00%
5790 REGIONAL TRANSP REV 131,400 54,196 1,000,000 1,000,000 0.00% 570 INTERGOVERNMENTAL REVENUE 131,400 54,196 1,000,000 1,000,000 0.00% 210 TRANSNET 132,687 55,849 1,002,000 1,000,000 -0.20%
200 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 210372 TRANSNET PROJECTS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9712 18003-OCEAN BLVD ST.IMPRV 31,400 0 0 0
9740 19SCG 20002 FY19/20 SCG 0 0 12,895 0 -100.00%
9752 20013-SHORES MEDIAN 0 22,256 8,100 0 -100.00%
9798 CAPITAL EXPENDITURES 100,000 114,514 1,007,732 750,000 -25.58% 9807 21001-FY21 STREET CRB GTR 0 73,277 18,968 0 -100.00% 9000 PROPERTY 131,400 210,046 1,047,695 750,000 -28.41% 210372 TRANSNET PROJECTS 131,400 210,046 1,047,695 750,000 -28.41% 201 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 106,792 94,927 66,625
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 106,792 94,927 66,625
Revenues and Other Sources of Funds:

Revenues 6,584 24,079 25,367
Transfers-In - - -
Total Revenues and Other Sources of Funds 6,584 24,079 25,367 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures 18,449 52,381 60,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 18,449 52,381 60,000 Net Increase/(Decrease) to Fund Balance (11,865) (28,302) (34,633) Fund Balance as of June 30, 94,927 66,625 31,992
Schedule of RTCIP (211) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
202 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 468
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 211 RTCIP (TRANSNET)
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 930 1,982 0 0
4710 INVESTMENT EARNINGS 4,035 4,318 4,079 5,367 31.57% 470 USE OF MONEY & PROPERTY 4,965 6,300 4,079 5,367 31.57% 5405 RTCIP IMPACT FEE 15,692 284 20,000 20,000 0.00%
510 CHARGES-CURRENT SERVICES 15,692 284 20,000 20,000 0.00% 211 RTCIP (TRANSNET) 20,657 6,584 24,079 25,367 5.35%
203 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 211372 RTCIP
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9798 CAPITAL EXPENDITURES 0 0 52,381 60,000 14.55%
9881 10011-CORONADO GATEWAY 0 18,449 0 0
9000 PROPERTY 0 18,449 52,381 60,000 14.55%
211372 RTCIP 0 18,449 52,381 60,000 14.55%
204 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 5,792,065 6,115,663 1,057,647 Non-Spendable Fund Balance - - -
(4,322,639) - -
Available Beginning Fund Balance 5,792,065 1,793,024 1,057,647 Revenues and Other Sources of Funds:

Revenues 323,598 226,314 221,650
Transfers-In - - -
Total Revenues and Other Sources of Funds 323,598 226,314 221,650 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures 961,691 - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 961,691 - -
Net Increase/(Decrease) to Fund Balance 323,598 (735,377) 221,650 Fund Balance as of June 30, 6,115,663 1,057,647 1,279,297 Schedule of Coronado Bridge Tolls (215) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
Encumbrances, Continuing Appropriations,
and CIP Carryforward
205 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 471
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 2025-26

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 2025-26 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.

206 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 472
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 215 CORONADO BRIDGE TOLLS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 102,088 85,193 0 0
4710 INVESTMENT EARNINGS 150,085 238,405 226,314 221,650 -2.06% 470 USE OF MONEY & PROPERTY 252,173 323,598 226,314 221,650 -2.06% 215 CORONADO BRIDGE TOLLS 252,173 323,598 226,314 221,650 -2.06% 207 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 215636 CBT TRAFFIC STUDY
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9881 10011-CORONADO GATEWAY -644 0 961,691 0 -100.00%
9000 PROPERTY -644 0 961,691 0 -100.00%
215636 CBT TRAFFIC STUDY -644 0 961,691 0 -100.00%
208 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 691,952 741,470 637,714
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 691,952 741,470 637,714 Revenues and Other Sources of Funds:

Revenues 392,633 226,203 348,308
Transfers-In - - -
Total Revenues and Other Sources of Funds 392,633 226,203 348,308 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies 343,115 329,960 388,733
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 343,115 329,960 388,733 Net Increase/(Decrease) to Fund Balance 49,519 (103,757) (40,425) Fund Balance as of June 30, 741,470 637,714 597,289
Schedule of Transportation Development Act (216) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
209 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 475
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 2025-26

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. 210 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 476
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 216 TRANSPORTATION DEV ACT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 10,709 10,524 0 0
4710 INVESTMENT EARNINGS 17,586 28,373 26,203 24,995 -4.61% 470 USE OF MONEY & PROPERTY 28,295 38,897 26,203 24,995 -4.61% 5792 ART.4 NON MOTORIZED FAC 30,423 30,423 0 0
570 INTERGOVERNMENTAL REVENUE 30,423 30,423 0 0
6346 REIMB.TDA ART.8 336,982 323,313 200,000 323,313 61.66% 630 REIMBURSEMENTS 336,982 323,313 200,000 323,313 61.66% 216 TRANSPORTATION DEV ACT 395,700 392,633 226,203 348,308 53.98% 211 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 216640 ART.8 TDA COMM.FERRY SR
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8030 CONTRACT SERVICES 293,852 312,656 305,000 360,000 18.03% 8000 SERVICES & SUPPLIES 293,852 312,656 305,000 360,000 18.03% 216640 ART.8 TDA COMM.FERRY SR 293,852 312,656 305,000 360,000 18.03% 212 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 216641 ART.4 NON-MOTORIZED FAC
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8060 PERSONNEL SRVCS-TECHNICAL 30,423 30,459 24,960 28,733 15.12% 8000 SERVICES & SUPPLIES 30,423 30,459 24,960 28,733 15.12% 216641 ART.4 NON-MOTORIZED FAC 30,423 30,459 24,960 28,733 15.12% 213 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 7,305,794 8,804,010 9,914,726 Non-Spendable Fund Balance - -
Available Beginning Fund Balance 7,305,794 8,804,010 9,914,726 Revenues and Other Sources of Funds:

Revenues 2,403,822 1,989,842 2,137,660
Transfers-In - - -
Total Revenues and Other Sources of Funds 2,403,822 1,989,842 2,137,660 Expenditures and Other Uses of Funds:

Salaries & Benefits 170,710 178,463 186,028
Services & Supplies 734,894 700,663 720,991
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 905,605 879,126 907,019 Net Increase/(Decrease) to Fund Balance 1,498,217 1,110,716 1,230,641 Fund Balance as of June 30, 8,804,010 9,914,726 11,145,367 Schedule of Coronado Tidelands (220) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
214 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 480
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.
215 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 481
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 220 CORONADO TIDELANDS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 99,661 112,198 0 0
4710 INVESTMENT EARNINGS 186,775 336,499 314,842 347,660 10.42% 4810 CONCESSION PMT-RESTAURANT 311,798 395,088 375,000 390,000 4.00% 4815 CONCESSN PMT-SLIP RENTALS 1,401,585 1,560,036 1,300,000 1,400,000 7.69% 470 USE OF MONEY & PROPERTY 1,999,820 2,403,822 1,989,842 2,137,660 7.43% 220 CORONADO TIDELANDS 1,999,820 2,403,822 1,989,842 2,137,660 7.43% 216 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 220590 COR. TIDELANDS ADMIN
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 102,818 115,896 118,667 122,218 2.99% 7115 CAFETERIA PLAN BENEFIT 11,498 13,177 14,287 15,129 5.89% 7119 PERS STABILIZATION ADJ. 1,488 1,512 1,578 1,512 -4.18% 7120 RETIREMENT PLAN -MISC. 11,033 12,834 15,672 16,020 2.22% 7122 RETIREMENT PLAN-MISC.UAL 16,735 16,448 19,482 21,909 12.46% 7125 SOCIAL SECURITY CHARGES 6,522 5,268 5,245 5,478 4.43% 7130 MEDICARE CHARGES 1,525 1,721 1,721 1,772 2.99%
7135 WORKERS COMP.INS.CHARGES 1,660 1,755 1,812 1,990 9.82% 7140 AUTO ALLOWANCE 2,100 2,100 0 0
7000 PERSONNEL SERVICES 155,378 170,710 178,463 186,028 4.24% 220590 COR. TIDELANDS ADMIN 155,378 170,710 178,463 186,028 4.24% 217 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 220591 COR. TIDELANDS MARINA
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8005 ACCTG & AUDITING SRVCS 0 0 2,800 2,800 0.00%
8030 CONTRACT SERVICES 443,969 485,062 357,500 393,250 10.00% 8235 UTILITIES-ELECTRICITY 56,419 87,455 104,563 89,141 -14.75% 8245 LEASE-LAND & WATER 141,430 156,901 198,000 198,000 0.00% 8252 R&M-BLDGS & STRUCTURES 0 0 15,000 15,000 0.00%
8390 MISC.SERVICES 2,199 5,476 5,000 5,000 0.00%
8000 SERVICES & SUPPLIES 644,017 734,894 682,863 703,191 2.98% 220591 COR. TIDELANDS MARINA 644,017 734,894 682,863 703,191 2.98% 218 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 220592 COR. TIDELANDS RESTRNT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8005 ACCTG & AUDITING SRVCS 0 0 2,800 2,800 0.00%
8252 R&M-BLDGS & STRUCTURES 6,435 0 15,000 15,000 0.00% 8000 SERVICES & SUPPLIES 6,435 0 17,800 17,800 0.00%
220592 COR. TIDELANDS RESTRNT 6,435 0 17,800 17,800 0.00% 219 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 145,158 174,296 164,910
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 145,158 174,296 164,910 Revenues and Other Sources of Funds:

Revenues 57,003 20,614 21,461
Transfers-In - - -
Total Revenues and Other Sources of Funds 57,003 20,614 21,461 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies 27,864 30,000 108,000
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 27,864 30,000 108,000 Net Increase/(Decrease) to Fund Balance 29,139 (9,386) (86,539) Fund Balance as of June 30, 174,296 164,910 78,372
Schedule of Equitable Sharing DEA (230) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
220 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 486
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.
221 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 487
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.

222 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 488
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 230 EQUITABLE SHARING-DEA
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 2,666 2,205 0 0
4710 INVESTMENT EARNINGS 4,297 6,389 5,614 6,461 15.09% 470 USE OF MONEY & PROPERTY 6,963 8,594 5,614 6,461 15.09% 5765 EQUITABLE SHARING REVENUE 15,551 48,409 15,000 15,000 0.00% 570 INTERGOVERNMENTAL REVENUE 15,551 48,409 15,000 15,000 0.00% 230 EQUITABLE SHARING-DEA 22,514 57,003 20,614 21,461 4.11% 223 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 230221 DEA EXPENDITURES
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8065 PROFESSIONAL SERVICES 0 0 2,000 80,000 3,900.00%
8415 TRAINING,MTGS,MEMBERSHIPS 19,775 25,364 25,000 25,000 0.00% 8560 MISC.SUPPLIES 3,000 2,500 3,000 3,000 0.00%
8000 SERVICES & SUPPLIES 22,775 27,864 30,000 108,000 260.00% 230221 DEA EXPENDITURES 22,775 27,864 30,000 108,000 260.00% 224 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 14,515 778 33
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 14,515 778 33
Revenues and Other Sources of Funds:

Revenues 283 - -
Transfers-In - - -
Total Revenues and Other Sources of Funds 283 - -
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 (13,737) (745) - Fund Balance as of June 30, 778 33 33
Schedule of Treasury Forfeiture (234) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
225 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 491
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.
226 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 492
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 234 TREASURY FORFEITURE
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 411 3 0 0
4710 INVESTMENT EARNINGS 69 280 0 0
470 USE OF MONEY & PROPERTY 480 283 0 0
234 TREASURY FORFEITURE 480 283 0 0
227 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 234225 TREASURY FORFEITURE
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8560 MISC.SUPPLIES 0 14,020 745 0 -100.00%
8000 SERVICES & SUPPLIES 0 14,020 745 0 -100.00%
234225 TREASURY FORFEITURE 0 14,020 745 0 -100.00%
228 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 12,834 10,090 (22,898)
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 12,834 10,090 (22,898) Revenues and Other Sources of Funds:

Revenues 43,120 67,363 -
Transfers-In - - -
Total Revenues and Other Sources of Funds 43,120 67,363 - Expenditures and Other Uses of Funds:

Salaries & Benefits 35,812 74,078 -
Services & Supplies 10,052 26,273 -
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 45,863 100,351 - Net Increase/(Decrease) to Fund Balance (2,744) (32,988) - Fund Balance as of June 30, 10,090 (22,898) (22,898)
Schedule of Federal Grants (240) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
229 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 495
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 240 FEDERAL GRANTS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4710 INVESTMENT EARNINGS 0 20 0 0
470 USE OF MONEY & PROPERTY 0 20 0 0
5810 FEDERAL GRANTS -2,180 0 0 0
5827 UASI GRANTS (POL/FIRE) -6,261 17,500 0 0
5828 SHGP GRANTS (FND 240) 0 0 22,363 0 -100.00%
5829 RIDE TO LIVE GRANT 41,549 25,600 45,000 0 -100.00% 570 INTERGOVERNMENTAL REVENUE 33,108 43,100 67,363 0 -100.00% 240 FEDERAL GRANTS 33,108 43,120 67,363 0 -100.00%
230 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 240236 UASI GRANT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7012 OVERTIME SALARIES 0 11,925 0 0
7000 PERSONNEL SERVICES 0 11,925 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 0 5,575 0 0
8000 SERVICES & SUPPLIES 0 5,575 0 0
240236 UASI GRANT 0 17,500 0 0
231 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 240237 HOMELAND SEC. GRANT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8560 MISC.SUPPLIES 0 2,564 10,000 0 -100.00%
8000 SERVICES & SUPPLIES 0 2,564 10,000 0 -100.00%
9045 OTHER FIXED ASSETS 6,686 0 0 0
9000 PROPERTY 6,686 0 0 0
240237 HOMELAND SEC. GRANT 6,686 2,564 10,000 0 -100.00% 232 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 240238 RIDE TO LIVE GRANT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7012 OVERTIME SALARIES 27,689 23,583 72,981 0 -100.00%
7130 MEDICARE CHARGES 365 303 1,097 0 -100.00%
7000 PERSONNEL SERVICES 28,054 23,887 74,078 0 -100.00% 8415 TRAINING,MTGS,MEMBERSHIPS 0 1,313 1,500 0 -100.00% 8560 MISC.SUPPLIES 5,635 600 14,773 0 -100.00%
8000 SERVICES & SUPPLIES 5,635 1,913 16,273 0 -100.00%
240238 RIDE TO LIVE GRANT 33,689 25,800 90,351 0 -100.00% 233 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 240236 UASI GRANT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7012 OVERTIME SALARIES 0 11,925 0 0
7000 PERSONNEL SERVICES 0 11,925 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 0 5,575 0 0
8000 SERVICES & SUPPLIES 0 5,575 0 0
240236 UASI GRANT 0 17,500 0 0
234 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 31,298 25,327 (5,524)
Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations,
and CIP Carryforward
Available Beginning Fund Balance 31,298 25,327 (5,524)
Revenues and Other Sources of Funds:

Revenues 10,777 5,000 5,000
Transfers-In - - -
Total Revenues and Other Sources of Funds 10,777 5,000 5,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 4,297 5,000 -
Services & Supplies - 30,851 -
Other Expenditures - - -
Capital Expenditures 12,451 - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 16,748 35,851 - Net Increase/(Decrease) to Fund Balance (5,971) (30,851) 5,000 Fund Balance as of June 30, 25,327 (5,524) (524)
Schedule of State Grants (245) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
235 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 501
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 245 STATE GRANTS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 0 634 0 0
4710 INVESTMENT EARNINGS 0 5,846 0 0
470 USE OF MONEY & PROPERTY 0 6,480 0 0
5805 STATE GRANTS 33,871 4,297 5,000 5,000 0.00%
570 INTERGOVERNMENTAL REVENUE 33,871 4,297 5,000 5,000 0.00% 245 STATE GRANTS 33,871 10,777 5,000 5,000 0.00%
236 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 245235 STATE GRANT-PUBLIC SAFE
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7012 OVERTIME SALARIES 2,942 4,244 5,000 0 -100.00%
7121 RETIREMENT PLAN -SAFETY 125 0 0 0
7130 MEDICARE CHARGES 37 53 0 0
7000 PERSONNEL SERVICES 3,104 4,297 5,000 0 -100.00%
8560 MISC.SUPPLIES 0 0 30,851 0 -100.00%
8000 SERVICES & SUPPLIES 0 0 30,851 0 -100.00%
245235 STATE GRANT-PUBLIC SAFE 3,104 4,297 35,851 0 -100.00% 237 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 245236 OTHER STATE GRANT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9700 CAPITAL EXPENDITURES 0 12,451 0 0
9000 PROPERTY 0 12,451 0 0
245236 OTHER STATE GRANT 0 12,451 0 0
238 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 956,412 1,015,549 1,009,348
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 956,412 1,015,549 1,009,348 Revenues and Other Sources of Funds:

Revenues 116,255 104,299 101,342
Transfers-In - - -
Total Revenues and Other Sources of Funds 116,255 104,299 101,342 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies 57,117 110,500 110,500
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 57,117 110,500 110,500 Net Increase/(Decrease) to Fund Balance 59,138 (6,201) (9,158) Fund Balance as of June 30, 1,015,549 1,009,348 1,000,191 Combined Library Citizens Gifts and Audio Visual Funds (250 - 252) Funds Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
239 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 505

DEPARTMENT: Library Services Program or Division: Library Special Funds

PROGRAM PURPOSE AND DESCRIPTION
The City 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 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 506
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 250 CITIZENS GIFTS TO LIBRARY
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 14,451 12,720 0 0
4710 INVESTMENT EARNINGS 22,095 35,112 33,330 32,896 -1.30% 470 USE OF MONEY & PROPERTY 36,546 47,832 33,330 32,896 -1.30% 5910 CITIZENS DONATION 8,816 338 10,000 10,000 0.00%
590 OTHER REVENUE 8,816 338 10,000 10,000 0.00%
250 CITIZENS GIFTS TO LIBRARY 45,362 48,170 43,330 42,896 -1.00% 241 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 250 CITIZENS GIFTS TO LIBRARY
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 14,451 12,720 0 0
4710 INVESTMENT EARNINGS 22,095 35,112 33,330 32,896 -1.30% 470 USE OF MONEY & PROPERTY 36,546 47,832 33,330 32,896 -1.30% 5910 CITIZENS DONATION 8,816 338 10,000 10,000 0.00%
590 OTHER REVENUE 8,816 338 10,000 10,000 0.00%
250 CITIZENS GIFTS TO LIBRARY 45,362 48,170 43,330 42,896 -1.00% 242 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 251 LIBRARY AUDIO VISUAL
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 702 91 0 0
4710 INVESTMENT EARNINGS 118 1,010 969 947 -2.28%
470 USE OF MONEY & PROPERTY 821 1,101 969 947 -2.28%
251 LIBRARY AUDIO VISUAL 821 1,101 969 947 -2.28%
243 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 252 LIBRARY TRUSTEE FUND
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4710 INVESTMENT EARNINGS 16 18 0 0
470 USE OF MONEY & PROPERTY 16 18 0 0
5910 CITIZENS DONATION 63,661 66,671 60,000 57,500 -4.17% 5920 MISC REV 0 293 0 0
590 OTHER REVENUE 63,661 66,965 60,000 57,500 -4.17%
252 LIBRARY TRUSTEE FUND 63,677 66,983 60,000 57,500 -4.17% 244 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 250556 CITIZEN GIFT EXP (LIB)
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8505 LIBRARY BOOKS 9,522 0 15,000 15,000 0.00%
8570 SPECIAL EVENTS 2,550 1,000 5,000 5,000 0.00%
8000 SERVICES & SUPPLIES 12,072 1,000 20,000 20,000 0.00% 250556 CITIZEN GIFT EXP (LIB) 12,072 1,000 20,000 20,000 0.00% 245 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 251553 LIBRARY AUDIO VISUAL
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8505 LIBRARY BOOKS 0 0 10,000 10,000 0.00%
8560 MISC.SUPPLIES 0 0 500 500 0.00%
8000 SERVICES & SUPPLIES 0 0 10,500 10,500 0.00%
251553 LIBRARY AUDIO VISUAL 0 0 10,500 10,500 0.00%
246 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 252552 LIBRARY
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8410 SPECIAL PAYMENTS 62,225 56,117 80,000 80,000 0.00% 8000 SERVICES & SUPPLIES 62,225 56,117 80,000 80,000 0.00% 252552 LIBRARY 62,225 56,117 80,000 80,000 0.00%
247 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, - - -
Non-Spendable Fund Balance - - -
Grant Reimbursable Amount 314,906
Encumbrances, Continuing Appropriations,
and CIP Carryforward (314,906)
Available Beginning Fund Balance - - -
Revenues and Other Sources of Funds:

Revenues - - -
Transfers-In - - -
Total Revenues and Other Sources of Funds - - -
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 - - -
Fund Balance as of June 30, - - -
Schedule of Community Development Block Grant (260) Fund Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
248 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 514
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 2025-26

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

2. Reinitiate John D. Spreckels Emergency Generator Project.

Revenues 258,792 115,257 117,006
Transfers-In - - -
Total Revenues and Other Sources of Funds 258,792 115,257 117,006 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 258,792 115,257 117,006 Fund Balance as of June 30, 1,760,932 1,876,189 1,993,196 Schedule of Affordable Housing (265) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
252 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 518
DEPARTMENT: Community Development Program Or
Division:

Affordable Housing In-Lieu 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. 253 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 519
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 265 AFFORDABLE HOUSING
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 41,715 22,117 0 0
4710 INVESTMENT EARNINGS 40,111 68,675 65,257 67,006 2.68% 470 USE OF MONEY & PROPERTY 81,826 90,792 65,257 67,006 2.68% 5710 AFFORD HSING IN LIEU FEE 28,000 168,000 50,000 50,000 0.00% 570 INTERGOVERNMENTAL REVENUE 28,000 168,000 50,000 50,000 0.00% 265 AFFORDABLE HOUSING 109,826 258,792 115,257 117,006 1.52% 254 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 817,614 906,840 157,023
Non-Spendable Fund Balance (800,000) - -
Available Beginning Fund Balance 817,614 106,840 157,023 Revenues and Other Sources of Funds:

Revenues 95,728 70,783 73,767
Transfers-In - - -
Total Revenues and Other Sources of Funds 95,728 70,783 73,767 Expenditures and Other Uses of Funds:

Salaries & Benefits - -
Services & Supplies 6,502 20,600 13,100
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 6,502 20,600 13,100 Net Increase/(Decrease) to Fund Balance 89,226 50,183 60,667 Fund Balance as of June 30, 906,840 157,023 217,690
Schedule of Affordable Housing Management (266) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
Encumbrances, Continuing Appropriations,
and CIP Carryforward
255 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 521
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. 256 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 522
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 266 AFFORDABLE HOUSING MGMT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4702 INTEREST ON OTHER LOANS 18,370 22,936 0 0
4707 UNREALIZED GAIN/LOSS INV 0 372 0 0
4710 INVESTMENT EARNINGS 23 3,484 2,783 5,767 107.21%
4800 FIELD ALLOCATION 48,000 47,935 48,000 48,000 0.00% 4805 GROUND LEASE 20,001 20,001 20,000 20,000 0.00%
470 USE OF MONEY & PROPERTY 86,394 94,728 70,783 73,767 4.22% 5920 MISC REV 0 1,000 0 0
590 OTHER REVENUE 0 1,000 0 0
266 AFFORDABLE HOUSING MGMT 86,394 95,728 70,783 73,767 4.22% 257 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 266490 AFF HSING MGT-ADMIN
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 113 0 0 0
7115 CAFETERIA PLAN BENEFIT 22 0 0 0
7120 RETIREMENT PLAN -MISC. 12 0 0 0
7125 SOCIAL SECURITY CHARGES 7 0 0 0
7130 MEDICARE CHARGES 2 0 0 0
7140 AUTO ALLOWANCE 2 0 0 0
7000 PERSONNEL SERVICES 157 0 0 0
8030 CONTRACT SERVICES 179,665 1,002 10,000 5,000 -50.00% 8065 PROFESSIONAL SERVICES 8,648 5,500 10,600 8,100 -23.58% 8000 SERVICES & SUPPLIES 188,313 6,502 20,600 13,100 -36.41% 266490 AFF HSING MGT-ADMIN 188,471 6,502 20,600 13,100 -36.41% 258 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 266493 AFF HSING 406-430 ORANG
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8065 PROFESSIONAL SERVICES 1,956 0 0 0
8000 SERVICES & SUPPLIES 1,956 0 0 0
266493 AFF HSING 406-430 ORANG 1,956 0 0 0
259 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 72,000 72,000 72,000
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 72,000 72,000 72,000
Revenues and Other Sources of Funds:

Revenues -
Transfers-In - - -
Total Revenues and Other Sources of Funds - - -
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 - - -
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, 2024, 2025, and 2026
260 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 526
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 2025-26

1. Monitor development activity and look for opportunities to provide additional low-cost visitor accommodations in Coronado
261 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 527
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 272 LOW COST VISITOR ACCOMODAT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
5712 LC IN LIEU FEE 72,000 0 0 0
570 INTERGOVERNMENTAL REVENUE 72,000 0 0 0
272 LOW COST VISITOR ACCOMODAT 72,000 0 0 0
262 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 9,644,748 10,182,790 -
Non-Spendable Fund Balance - -
Available Beginning Fund Balance 9,644,748 10,182,790 - Revenues and Other Sources of Funds:

Revenues 538,042 376,850 32,305
Transfers-In - - -
Total Revenues and Other Sources of Funds 538,042 376,850 32,305 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out 10,559,640 - -
Total Expenditures and Other Uses of Funds 10,559,640 - - Net Increase/(Decrease) to Fund Balance 538,042 (10,182,790) 32,305 Fund Balance as of June 30, 10,182,790 - 32,305
Schedule of Relinquishment Highway Maintenance (275) Fund Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
263 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 529

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 maintaining the routes.

IMPORTANT ACTIVITIES FOR FY 2025-26

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.

SR75 Relinquishment Maint
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Use of Money 538,042 376,850 32,305 -91.43%
Transfers In - - 0.00%
Total SR75 Relinquishment Maint 538,042 376,850 32,305 -91.43% Revenues by Category Variance
264 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 530
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 275 RELINQUISHMENT HWY MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 165,114 140,920 0 0
4710 INVESTMENT EARNINGS 251,299 397,122 376,850 32,305 -91.43% 470 USE OF MONEY & PROPERTY 416,413 538,042 376,850 32,305 -91.43% 275 RELINQUISHMENT HWY MAINT 416,413 538,042 376,850 32,305 -91.43% 265 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 275370 RELINQUISMNT HWY MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9510 TRANSFER OUT 0 0 10,559,640 0 -100.00%
9000 PROPERTY 0 0 10,559,640 0 -100.00%
275370 RELINQUISMNT HWY MAINT 0 0 10,559,640 0 -100.00% 266 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 6,660 6,957 3,386
Non-Spendable Fund Balance - (3,830) -
Available Beginning Fund Balance 6,660 3,126 3,386
Revenues and Other Sources of Funds:

Revenues 297 260 255
Transfers-In - - -
Total Revenues and Other Sources of Funds 297 260 255
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 297 260 255
Fund Balance as of June 30, 6,957 3,386 3,641
Schedule of A.B. Frye Trust (721&722) Funds
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
267 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 533
DEPARTMENT: Library Services Program or Division: Library Trust Funds

PROGRAM PURPOSE AND DESCRIPTION
The City maintains several Library Permanent funds.

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

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. 268 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 534
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 721 A.B. FRY TRUST-PRINCIPAL
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 104 13 0 0
4710 INVESTMENT EARNINGS 17 150 143 140 -1.94%
470 USE OF MONEY & PROPERTY 121 163 143 140 -1.94%
721 A.B. FRY TRUST-PRINCIPAL 121 163 143 140 -1.94%
269 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 722 A.B. FRY TRUST-INTEREST
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 85 11 0 0
4710 INVESTMENT EARNINGS 14 123 117 114 -2.17%
470 USE OF MONEY & PROPERTY 99 134 117 114 -2.17%
722 A.B. FRY TRUST-INTEREST 99 134 117 114 -2.17%
270 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 51,430 53,715 30,453
Non-Spendable Fund Balance (15,271) - -
Available Beginning Fund Balance 51,430 38,444 30,453
Revenues and Other Sources of Funds:

Revenues 2,285 2,009 1,966
Transfers-In - - -
Total Revenues and Other Sources of Funds 2,285 2,009 1,966 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - 745
Other Expenditures - 10,000 10,000
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds - 10,000 10,745 Net Increase/(Decrease) to Fund Balance 2,285 (7,991) (8,779) Fund Balance as of June 30, 53,715 30,453 21,675
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, 2024, 2025, and 2026
271 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 537
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 723 HARLOW MEMORIAL ROSE GRDN
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 19 3 0 0
4710 INVESTMENT EARNINGS 3 27 26 26 -1.81%
470 USE OF MONEY & PROPERTY 22 30 26 26 -1.81%
723 HARLOW MEMORIAL ROSE GRDN 22 30 26 26 -1.81%
272 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 724 REYNOLDS ENDOWMENT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 825 107 0 0
4710 INVESTMENT EARNINGS 139 1,188 1,139 1,114 -2.16%
470 USE OF MONEY & PROPERTY 964 1,295 1,139 1,114 -2.16% 724 REYNOLDS ENDOWMENT 964 1,295 1,139 1,114 -2.16%
273 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 726 PAULINE FRIEDMAN BEQUEST
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 168 22 0 0
4710 INVESTMENT EARNINGS 28 242 232 227 -2.03%
470 USE OF MONEY & PROPERTY 197 264 232 227 -2.03%
726 PAULINE FRIEDMAN BEQUEST 197 264 232 227 -2.03%
274 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 729 T. & M. STEARNS ENDOWMENT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 444 58 0 0
4710 INVESTMENT EARNINGS 75 638 612 599 -2.09%
470 USE OF MONEY & PROPERTY 518 696 612 599 -2.09%
729 T. & M. STEARNS ENDOWMENT 518 696 612 599 -2.09%
275 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 724563
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8560 MISC.SUPPLIES 0 0 0 745
8000 SERVICES & SUPPLIES 0 0 0 745
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 10,745 7.45%
Summary 93,883,298 129,922,283 170,842,146 122,416,559 -28.35% 276 Attachment 1

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
277 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 543
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 7,365,672 9,306,471 3,582,345 Non-Spendable Fund Balance -
Encumbrances, and CIP Carryforward (6,056,056) - -
Available Beginning Fund Balance 7,365,672 3,250,415 3,582,345 Revenues and Other Sources of Funds:

Revenues - - -
Transfers-In 2,716,440 1,500,000 -
Total Revenues and Other Sources of Funds 2,716,440 1,500,000 - Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures 9,713 -
Capital Expenditures 765,928 1,168,070 750,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 775,641 1,168,070 750,000 Net Increase/(Decrease) to Fund Balance 1,940,799 331,930 (750,000) Fund Balance as of June 30, 9,306,471 3,582,345 2,832,345 Schedule of General Capital Projects (400) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
278 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 544
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 2025-26

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 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 projects. 279 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 545
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 400 GENERAL CAPITAL PROJECTS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
6910 TRANSFERS IN 1,913,166 2,716,440 1,500,000 0 -100.00% 690 OTHER FINANCING SOURCES 1,913,166 2,716,440 1,500,000 0 -100.00% 400 GENERAL CAPITAL PROJECTS 1,913,166 2,716,440 1,500,000 0 -100.00% 280 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 400710 CAP IMP PROJECTS-CITY
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9080 VEHICLE & EQUIPMENT 0 9,713 2,475 0 -100.00%
9711 18002-CITYWDE UNDRGRNDING 2,318 0 0 0
9712 18003-OCEAN BLVD ST.IMPRV 171,371 -10 0 0
9716 18007-CAYS PRK REHAB.PLAN 57,332 178,653 75,922 250,000 229.29% 9732 19005-WINN ROOM (DESIGN) 4,050 18,838 751 0 -100.00% 9752 20013-SHORES MEDIAN 3,833 21,885 51,960 0 -100.00% 9754 20014-SLVR STRND UNDRGRND 22,171 28,292 0 0
9763 18015-ADELLA/YNEZ UNDERGR 58,770 69,769 60,507 0 -100.00% 9775 17009-PUBLIC ART FY16-17 13,970 0 0 0
9778 17012-RECYCLE H20 GOLF FC 6,318 0 0 0
9793 16009-ENTRPRS RSRC PLNG S 115,020 191,714 45,445 0 -100.00% 9798 CAPITAL EXPENDITURES 0 7,580 910,806 350,000 -61.57% 9802 20015-1ST ST UTLTY UNDR A 36,061 1,020 0 150,000
9805 20016-COR HS AUD VIS 3,181 0 0 0
9809 21003-LWN BWLNG GRN RFRB 79,862 20,122 20,204 0 -100.00% 9811 21005-TENNIS CRT RESURF 159,936 228,065 0 0
9000 PROPERTY 734,193 775,641 1,168,070 750,000 -35.79% 400710 CAP IMP PROJECTS-CITY 734,193 775,641 1,168,070 750,000 -35.79% 281 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 27,377,684 34,699,535 31,558,432 Non-Spendable Fund Balance - -
Encumbrances, Continuing Appropriations, and
CIP Carryforward (334,836)
Available Beginning Fund Balance 27,377,684 34,364,699 31,558,432 Revenues and Other Sources of Funds:

Revenues 746,972 - -
Transfers-In 10,000,000 - 500,000
Total Revenues and Other Sources of Funds 10,746,972 - 500,000 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures 3,425,120 2,806,267 -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 3,425,120 2,806,267 - Net Increase/(Decrease) to Fund Balance 7,321,852 (2,806,267) 500,000 Fund Balance as of June 30, 34,699,535 31,558,432 32,058,432 Schedule of Major Facilities (436) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
282 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 548
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 2025-26

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

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

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
286 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 552
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 12,528,086 23,060,980 16,619,268 Inter-Fund Loan Proceeds -
Encumbrances, Continuing Appropriations, and
CIP Carryforward (8,135,049) -
Available Beginning Fund Balance 12,528,086 14,925,931 16,619,268 Revenues and Other Sources of Funds:

Revenues 10,832,013 9,341,460 9,434,533
Transfers-In 12,363,196 16,300,000 -
Total Revenues and Other Sources of Funds 23,195,209 25,641,460 9,434,533 Expenditures and Other Uses of Funds:

Salaries & Benefits 1,461,750 1,687,428 1,987,720
Services & Supplies 4,767,074 5,985,014 5,445,662
Other Expenses (7,582,982) 1,063,861 1,064,963
Capital Expenses 9,508,917 15,211,821 125,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 8,154,759 23,948,124 8,623,345 Net Increase/(Decrease) to Fund Balance 15,040,450 1,693,336 811,188 GAAP Adjustments - 4,507,556 -
Fund Balance as of June 30, 23,060,980 16,619,268 17,430,456 Schedule of Wastewater Utility (510) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
287 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 553
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 2025-26

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. Conduct solicitation for odor and corrosion control and develop a corresponding Intergovernmental Service Agreement (IGSA) with the Navy.

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.

15. Finalize updated wastewater rate study.
288 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 554
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 510 WASTEWATER UTILITY
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4460 SEWER CONNECTION PERMITS 212,385 50,623 200,000 200,000 0.00% 420 LICENSES & PERMITS 212,385 50,623 200,000 200,000 0.00% 4707 UNREALIZED GAIN/LOSS INV 314,574 524,169 0 0
4708 INV EARNINGS-PROP TAX 8,870 15,320 0 0
4710 INVESTMENT EARNINGS 901,706 1,586,617 1,516,460 1,249,533 -17.60% 470 USE OF MONEY & PROPERTY 1,225,151 2,126,106 1,516,460 1,249,533 -17.60% 6340 INSURANCE REIMB 0 393,405 0 0
6345 REIMBURSEMENTS-OTHER 79,876 585,660 319,000 355,000 11.29% 630 REIMBURSEMENTS 79,876 979,064 319,000 355,000 11.29% 6530 SEWER USER CHARGES 6,069,101 6,140,510 5,863,000 6,140,000 4.72% 6531 SEWER DEWATERING SRVCS 0 0 65,000 0 -100.00%
6535 NAVY SEWER USER CHARGES 1,475,021 1,535,709 1,378,000 1,490,000 8.13% 650 ENTERPRISE REVENUE 7,544,123 7,676,220 7,306,000 7,630,000 4.43% 6910 TRANSFERS IN 0 12,363,196 16,300,000 0 -100.00%
690 OTHER FINANCING SOURCES 0 12,363,196 16,300,000 0 -100.00% 510 WASTEWATER UTILITY 9,061,535 23,195,209 25,641,460 9,434,533 -63.21% 289 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 510010 WASTEWATER OPER/MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7000 PERSONNEL SERVICES 0 0 5 0 -100.00%
7010 SALARIES & WAGES 564,227 541,643 718,223 864,894 20.42% 7012 OVERTIME SALARIES 48,696 78,224 54,337 54,337 0.00% 7014 TEMP/SEASONAL WAGES 0 54,435 80,628 80,628 0.00%
7110 LIABILITY FOR COMP.ABSENC 3,591 -2,885 0 0
7115 CAFETERIA PLAN BENEFIT 148,877 150,569 213,675 252,892 18.35% 7118 PERS GASB 68 ADJ. 241 71,179 0 0
7119 PERS STABILIZATION ADJ. 8,062 8,498 8,834 10,967 24.15% 7120 RETIREMENT PLAN -MISC. 61,221 66,062 87,737 106,096 20.93% 7122 RETIREMENT PLAN-MISC.UAL 90,647 92,459 109,067 158,936 45.72% 7125 SOCIAL SECURITY CHARGES 37,360 39,939 51,832 60,932 17.56% 7130 MEDICARE CHARGES 8,940 9,585 12,386 14,513 17.17%
7135 WORKERS COMP.INS.CHARGES 33,233 33,769 34,409 46,968 36.50% 7140 AUTO ALLOWANCE 1,054 1,050 1,050 1,050 0.00%
7160 UNIFORMS,BADGES & ACCESS. 0 0 1,200 1,200 0.00%
7164 RETIREE HLTH INS CONTRIB. 9,025 11,002 0 0
7000 PERSONNEL SERVICES 1,015,175 1,155,528 1,373,384 1,653,413 20.39% 8005 ACCTG & AUDITING SRVCS 875 0 4,300 4,400 2.33%
8030 CONTRACT SERVICES 611,285 1,490,315 2,055,472 1,431,750 -30.34% 8065 PROFESSIONAL SERVICES 0 4,390 0 0
8205 JANITORIAL SERVICES 5,874 4,558 3,900 4,000 2.56%
8235 UTILITIES-ELECTRICITY 178,341 225,018 246,333 228,712 -7.15% 8236 UTILITIES-GAS 1,119 461 1,100 531 -51.72%
8237 UTILITIES-WATER 42,103 67,327 71,230 65,269 -8.37% 8241 RENTAL-EQUIPMENT 6,571 8,302 14,200 14,600 2.82%
8250 R&M-EQUIPMENT 37,294 33,989 74,700 77,000 3.08%
8251 R&M-OFFICE EQUIP. 1,139 522 3,500 3,600 2.86%
8252 R&M-BLDGS & STRUCTURES 73,062 184,243 136,300 140,300 2.93% 8255 R&M-OUTSIDE 8,783 19,451 129,300 133,200 3.02%
290 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 510010 WASTEWATER OPER/MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8260 SEWAGE&TRANSPORT

TREATMNT
2,200,153 2,595,642 3,099,400 3,192,400 3.00%
8320 COMMUNICATNS-TELE&COMM. 30,977 37,811 28,100 28,900 2.85% 8385 LAUNDRY/DRY CLEAN-OTHER 10,544 10,743 6,400 6,600 3.12% 8395 PERMITS & FEES 9,713 3,746 8,000 8,300 3.75%
8415 TRAINING,MTGS,MEMBERSHIPS 14,056 6,935 19,500 20,000 2.56% 8520 CHEMICALS 3,105 1,212 13,800 14,200 2.90%
8530 FUELS & LUBRICANTS 27,828 29,867 28,900 30,100 4.15% 8535 MATERIALS 13,295 7,460 8,100 8,300 2.47%
8555 SMALL TOOLS & INSTRUMENTS 2,832 3,944 8,100 8,300 2.47% 8560 MISC.SUPPLIES 17,254 31,137 22,100 22,800 3.17%
8000 SERVICES & SUPPLIES 3,296,204 4,767,074 5,982,735 5,443,262 -9.02% 9040 OFFICE & COMPUTER EQUIP. 8,080 6,912 21,900 22,700 3.65% 9045 OTHER FIXED ASSETS 29,683 66,722 35,000 36,100 3.14% 9055 SHOP TOOLS 14,064 71,038 12,000 105,000 775.00%
9080 VEHICLE & EQUIPMENT 3,800 -19,429 653,961 549,862 -15.92% 9090 DEPRECIATION 1,193,221 1,267,833 0 0
9415 INDIRECT EXPENSE 320,000 320,000 320,000 329,600 3.00% 9000 PROPERTY 1,568,848 1,713,077 1,042,861 1,043,262 0.04% 510010 WASTEWATER OPER/MAINT 5,880,227 7,635,678 8,398,980 8,139,938 -3.08% 291 Attachment 1
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 2025-26

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. 292 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 558
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 510781 WASTEWATER PROJECTS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 132,623 186,147 199,426 210,590 5.60% 7012 OVERTIME SALARIES 17 239 1,295 1,295 0.00%
7115 CAFETERIA PLAN BENEFIT 25,285 36,830 40,299 42,666 5.87% 7118 PERS GASB 68 ADJ. 871 19,914 0 0
7119 PERS STABILIZATION ADJ. 2,475 2,187 2,356 2,313 -1.83% 7120 RETIREMENT PLAN -MISC. 14,167 20,554 23,396 24,505 4.74% 7122 RETIREMENT PLAN-MISC.UAL 27,828 23,795 29,084 33,513 15.23% 7125 SOCIAL SECURITY CHARGES 7,849 11,174 12,343 13,047 5.71% 7130 MEDICARE CHARGES 1,866 2,664 2,910 3,072 5.56%
7135 WORKERS COMP.INS.CHARGES 2,972 2,719 2,935 3,305 12.61% 7000 PERSONNEL SERVICES 215,953 306,221 314,044 334,307 6.45% 8320 COMMUNICATNS-TELE&COMM. 0 0 1,140 1,200 5.31%
8415 TRAINING,MTGS,MEMBERSHIPS 0 0 1,140 1,200 5.31%
8000 SERVICES & SUPPLIES 0 0 2,279 2,400 5.31%
9096 CONTRA CIP CAPITALIZATION -5,898,942 -9,425,200 0 0 9315 INTEREST EXPENSE 102,619 96,339 0 0
9415 INDIRECT EXPENSE 21,000 21,000 21,000 21,700 3.33% 9721 18010-SEAPRT MNHOLE REHAB 4,070 440 4,387 0 -100.00% 9722 18011-PUMP STATN (POINT) 0 19,885 16,290 0 -100.00% 9723 18012-PUMP STATN(TRINIDAD 810 0 0 0
9743 20005-FIRST ST PUMP STATN 24,724 5,722 963 0 -100.00% 9777 17011-PUMP STATION (PARKR 5,870,148 9,398,888 11,905,604 0 -100.00% 9788 17020-FY17 WW MAIN REPLCM 0 5,428 3,264,760 0 -100.00% 9798 CAPITAL EXPENDITURES 0 78,556 19,817 125,000 530.77% 9000 PROPERTY 124,429 201,056 15,232,821 146,700 -99.04% 510781 WASTEWATER PROJECTS 340,382 507,278 15,549,144 483,407 -96.89% 293 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 510971
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9510 TRANSFER OUT 0 11,803 0 0
9000 PROPERTY 0 11,803 0 0
510971 0 11,803 0 0
294 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, 4,451,763 6,075,315 5,431,425 Encumbrances, Continuing Appropriations,
and CIP Carryforward
Available Beginning Fund Balance 4,451,763 6,075,315 5,431,425 Revenues and Other Sources of Funds:

Revenues 5,753,747 4,675,036 5,283,759
Transfers-In - - -
Total Revenues and Other Sources of Funds 5,753,747 4,675,036 5,283,759 Expenditures and Other Uses of Funds:

Salaries & Benefits 1,744,598 1,829,303 1,933,018
Services & Supplies 2,064,263 2,763,522 2,684,034
Other Expenses 500,702 726,100 490,275
Capital Expenses - - 1,000,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 4,309,563 5,318,925 6,107,327 Net Increase/(Decrease) to Fund Balance 1,444,184 (643,889) (823,568) GAAP Adjustments - (179,368) -
Fund Balance as of June 30, 6,075,315 5,431,425 4,607,857 Schedule of Golf Course (520) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
295 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 561
DEPARTMENT: Recreation and Golf
Services
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 2025-2026

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 and integrate turf reduction opportunities.

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.

6. Re-level and sod tees as needed as part of ongoing beautification and maintenance. 296 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 562
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 520 GOLF COURSE
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4702 INTEREST ON OTHER LOANS 26,883 24,199 33,350 0 -100.00% 4707 UNREALIZED GAIN/LOSS INV 60,673 90,894 0 0
4710 INVESTMENT EARNINGS 148,942 265,919 231,686 308,259 33.05% 4716 INTEREST - LEASES 99,567 92,203 0 92,000
4800 FIELD ALLOCATION -6,757 -8,766 0 0
470 USE OF MONEY & PROPERTY 329,307 464,449 265,036 400,259 51.02% 6340 INSURANCE REIMB 0 1,933 0 0
630 REIMBURSEMENTS 0 1,933 0 0
6505 GOLF COURSE GREEN FEES 4,057,236 4,505,956 3,750,000 4,200,000 12.00% 6510 MISC GOLF REVENUE 60,411 65,722 50,000 53,500 7.00% 6511 F&F EVENTS PERMITS 11,000 5,000 10,000 0 -100.00%
6520 GOLF-PRO SHOP RENTS/CONCE 416,745 366,742 300,000 310,000 3.33% 6522 GOLF-RESTAURANT
RENT/CONC 393,867 343,945 300,000 320,000 6.67%
650 ENTERPRISE REVENUE 4,939,259 5,287,365 4,410,000 4,883,500 10.74% 520 GOLF COURSE 5,268,566 5,753,747 4,675,036 5,283,759 13.02% 297 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 520020 GOLF COURSE OPER/MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 819,273 931,301 1,020,941 1,069,179 4.72% 7012 OVERTIME SALARIES 11,689 9,479 12,817 13,000 1.43% 7014 TEMP/SEASONAL WAGES 46,756 0 44,000 44,000 0.00%
7110 LIABILITY FOR COMP.ABSENC -18,630 -3,214 0 0
7115 CAFETERIA PLAN BENEFIT 236,397 285,877 316,528 335,121 5.87% 7118 PERS GASB 68 ADJ. 1,346 108,441 0 0
7119 PERS STABILIZATION ADJ. 12,873 12,074 12,129 11,792 -2.78% 7120 RETIREMENT PLAN -MISC. 89,918 110,137 120,469 124,958 3.73% 7122 RETIREMENT PLAN-MISC.UAL 144,731 131,369 149,758 170,891 14.11% 7125 SOCIAL SECURITY CHARGES 55,160 58,346 65,747 68,428 4.08% 7130 MEDICARE CHARGES 12,900 13,825 15,654 16,356 4.49% 7135 WORKERS COMP.INS.CHARGES 57,471 56,437 56,960 63,493 11.47% 7140 AUTO ALLOWANCE 1,454 2,100 1,800 1,800 0.00%
7160 UNIFORMS,BADGES & ACCESS. 6,579 4,670 4,500 5,000 11.11% 7161 LAUNDRY/DRY CLEAN-UNIFORM3,785 6,636 8,000 9,000 12.50% 7164 RETIREE HLTH INS CONTRIB. 14,035 17,120 0 0
7000 PERSONNEL SERVICES 1,495,738 1,744,598 1,829,303 1,933,018 5.67% 8005 ACCTG & AUDITING SRVCS 0 0 5,000 5,000 0.00%
8030 CONTRACT SERVICES 107,815 97,390 96,730 111,898 15.68% 8031 IT - SUBSCRIPTIONS 0 0 0 3,000
8065 PROFESSIONAL SERVICES 102,055 105,386 162,300 164,100 1.11% 8220 DUMPING FEES 0 0 975 975 0.00%
8235 UTILITIES-ELECTRICITY 53,547 69,201 74,060 74,000 -0.08% 8236 UTILITIES-GAS 4,878 3,886 4,032 4,136 2.58%
8237 UTILITIES-WATER 1,260,349 1,354,304 1,572,000 1,650,600 5.00% 8240 LEASE-AUTO 0 0 10,000 10,000 0.00%
8241 RENTAL-EQUIPMENT 154 0 1,600 1,600 0.00%
8245 LEASE-LAND & WATER 1,200 1,200 1,200 1,200 0.00%
8250 R&M-EQUIPMENT 244 2,923 1,500 1,500 0.00%
298 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 520020 GOLF COURSE OPER/MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8251 R&M-OFFICE EQUIP. 2,157 2,297 3,500 1,000 -71.43%
8252 R&M-BLDGS & STRUCTURES 11,763 421 31,900 31,900 0.00% 8253 R&M-INFRASTRUCTR-NOT ELIG 894 1,906 17,700 17,960 1.47% 8254 R&M-NON-STRUCTURAL 25,400 25,861 21,500 21,950 2.09% 8320 COMMUNICATNS-TELE&COMM. 30,005 36,426 35,600 39,600 11.24% 8395 PERMITS & FEES 808 568 2,750 2,750 0.00%
8410 SPECIAL PAYMENTS 72,587 73,700 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 1,583 4,155 8,250 8,750 6.06% 8525 EQUIPMENT PARTS 69,646 62,636 60,000 61,800 3.00%
8530 FUELS & LUBRICANTS 32,044 34,664 44,000 44,000 0.00% 8535 MATERIALS 82,661 91,739 100,000 105,000 5.00%
8540 SHOP SUPPLIES 8,984 2,328 4,500 4,500 0.00%
8550 ROCK AND SAND 17,950 22,845 33,500 33,500 0.00%
8555 SMALL TOOLS & INSTRUMENTS 3,678 832 1,625 3,625 123.08% 8560 MISC.SUPPLIES 3,444 12,250 15,500 15,890 2.52%
8585 GOLF COURSE SUPPLIES 23,393 9,429 16,500 16,500 0.00% 8590 JANITORIAL SUPPLIES 4,395 4,195 8,800 8,800 0.00%
8806 MTNCE PROJECT-GOLF 10,384 43,721 428,500 238,500 -44.34% 8000 SERVICES & SUPPLIES 1,932,021 2,064,263 2,763,522 2,684,034 -2.88% 9045 OTHER FIXED ASSETS 21,907 0 0 0
9080 VEHICLE & EQUIPMENT 20,031 50,068 313,352 70,000 -77.66% 9090 DEPRECIATION 229,016 279,108 242,748 245,175 1.00% 9415 INDIRECT EXPENSE 170,000 170,000 170,000 175,100 3.00% 9000 PROPERTY 440,954 499,176 726,100 490,275 -32.48%
520020 GOLF COURSE OPER/MAINT 3,868,712 4,308,037 5,318,925 5,107,327 -3.98% 299 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 520782 GOLF COURSE PROJECTS
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9798 CAPITAL EXPENDITURES 0 0 0 1,000,000
9000 PROPERTY 0 0 0 1,000,000
520782 GOLF COURSE PROJECTS 0 0 0 1,000,000
300 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 520971
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
9316 INTEREST EXPENSE - LEASES 0 1,526 0 0
9000 PROPERTY 0 1,526 0 0
520971 0 1,526 0 0
301 Attachment 1
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Actual Proposed
Fund Balance as of July 1, (858,782) (1,506,794) (3,446,796) Encumbrances, Continuing Appropriations,
and CIP Carryforward (400,000) -
Available Beginning Fund Balance (858,782) (1,906,794) (3,446,796) Revenues and Other Sources of Funds:

Revenues 2,250,066 728,502 647,550
Transfers-In 500,000 500,000 500,000
Total Revenues and Other Sources of Funds 2,750,066 1,228,502 1,147,550 Expenditures and Other Uses of Funds:

Salaries & Benefits 718,591 682,326 715,364
Services & Supplies 2,651,090 1,574,678 1,247,846
Other Expenses 288,830 111,500 114,900
Capital Expenses 400,000 - 125,000
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 3,658,511 2,768,504 2,203,110 Net Increase/(Decrease) to Fund Balance (908,445) (1,540,002) (1,055,560) GAAP Adjustments - (260,433) -
Fund Balance as of June 30, (1,506,794) (3,446,796) (4,502,356) Schedule of Storm Drainage (530) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2024, 2025, and 2026
302 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 568
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 2025-26

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 Post-Construction 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.

303 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 569
City of Coronado Revenue Budget
Fiscal Year 2025-26
Budget Unit: 530 STORM DRAINAGE
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
4304 PUBLIC STORM DRAIN FEE 60,256 25,767 108,000 40,000 -62.96% 420 LICENSES & PERMITS 60,256 25,767 108,000 40,000 -62.96% 4707 UNREALIZED GAIN/LOSS INV 18,517 4,783 0 0
4708 INV EARNINGS-PROP TAX 809 1,396 0 0
4710 INVESTMENT EARNINGS 15,003 6,567 4,502 0 -100.00%
470 USE OF MONEY & PROPERTY 34,329 12,746 4,502 0 -100.00% 6340 INSURANCE REIMB 0 1,604,661 0 0
630 REIMBURSEMENTS 0 1,604,661 0 0
6525 STORM DRAIN USER CHRGS 541,084 543,343 536,000 542,550 1.22% 6526 STORM WATER INSPECTION 62,620 63,549 80,000 65,000 -18.75% 650 ENTERPRISE REVENUE 603,704 606,892 616,000 607,550 -1.37% 6931 CONTRIB.FROM GEN.FUND 820,220 500,000 500,000 500,000 0.00% 690 OTHER FINANCING SOURCES 820,220 500,000 500,000 500,000 0.00% 530 STORM DRAINAGE 1,518,509 2,750,066 1,228,502 1,147,550 -6.59% 304 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 530030 STORM DRAIN OPER/MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 249,489 291,660 276,369 286,298 3.59% 7012 OVERTIME SALARIES 44,817 22,945 33,488 33,488 0.00% 7014 TEMP/SEASONAL WAGES 0 0 0 0
7110 LIABILITY FOR COMP.ABSENC 5,860 -12,616 0 0
7115 CAFETERIA PLAN BENEFIT 69,826 71,009 80,936 85,690 5.87% 7118 PERS GASB 68 ADJ. 392 74,627 0 0
7119 PERS STABILIZATION ADJ. 3,577 3,665 3,345 3,221 -3.71% 7120 RETIREMENT PLAN -MISC. 28,240 30,340 33,227 34,137 2.74% 7122 RETIREMENT PLAN-MISC.UAL 40,218 39,871 41,305 46,686 13.03% 7125 SOCIAL SECURITY CHARGES 17,336 18,674 18,785 19,403 3.29% 7130 MEDICARE CHARGES 4,136 4,465 4,499 4,643 3.20%
7135 WORKERS COMP.INS.CHARGES 15,847 16,720 14,994 16,564 10.47% 7140 AUTO ALLOWANCE 422 420 420 420 0.00%
7160 UNIFORMS,BADGES & ACCESS. 0 0 100 100 0.00%
7164 RETIREE HLTH INS CONTRIB. 5,013 6,113 0 0
7000 PERSONNEL SERVICES 485,173 567,893 507,468 530,651 4.57% 8030 CONTRACT SERVICES 26,911 1,637,458 409,900 113,200 -72.38% 8205 JANITORIAL SERVICES 530 530 600 600 0.00%
8235 UTILITIES-ELECTRICITY 28,253 48,442 44,350 31,996 -27.86% 8236 UTILITIES-GAS 177 73 100 84 -16.15%
8237 UTILITIES-WATER 1,325 13,636 10,379 10,365 -0.14%
8241 RENTAL-EQUIPMENT 4,065 49,477 1,100 1,100 0.00%
8250 R&M-EQUIPMENT 22,606 37,294 21,900 22,600 3.20%
8252 R&M-BLDGS & STRUCTURES 30,090 55,418 114,500 117,900 2.97% 8255 R&M-OUTSIDE 5,847 43,067 39,200 40,400 3.06%
8320 COMMUNICATNS-TELE&COMM. 1,209 1,900 4,600 4,800 4.35% 8415 TRAINING,MTGS,MEMBERSHIPS 0 534 8,300 8,600 3.61%
8535 MATERIALS 873 10,540 4,500 4,600 2.22%
305 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 530030 STORM DRAIN OPER/MAINT
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
8555 SMALL TOOLS & INSTRUMENTS 1,404 2,187 4,500 4,600 2.22% 8560 MISC.SUPPLIES 824 1,871 1,900 1,900 0.00%
8000 SERVICES & SUPPLIES 124,114 1,902,428 665,829 362,744 -45.52% 9040 OFFICE & COMPUTER EQUIP. 6,000 6,000 15,000 15,500 3.33% 9045 OTHER FIXED ASSETS 2,246 7,467 6,500 6,700 3.08%
9080 VEHICLE & EQUIPMENT 209,733 0 0 0
9090 DEPRECIATION 226,000 246,799 0 0
9315 INTEREST EXPENSE 37,131 28,563 90,000 92,700 3.00% 9000 PROPERTY 481,110 288,830 111,500 114,900 3.05%
530030 STORM DRAIN OPER/MAINT 1,090,397 2,759,150 1,284,797 1,008,295 -21.52% 306 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 530031 *DO NOT USE* SEE 530030
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7118 PERS GASB 68 ADJ. 32,186 0 0 0
7000 PERSONNEL SERVICES 32,186 0 0 0
530031 *DO NOT USE* SEE 530030 32,186 0 0 0
307 Attachment 1

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 2025-26

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. 308 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 574
City of Coronado Expenditures Budget
Fiscal Year 2025-26
Budget Unit: 530032 GEN NPDES COMPLIANCE
Account Account Title FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Estimated Actual
FY 2025-26
Proposed
Variance
7010 SALARIES & WAGES 109,540 116,920 113,194 118,504 4.69% 7012 OVERTIME SALARIES 103 0 1,295 1,295 0.00%
7115 CAFETERIA PLAN BENEFIT 19,279 21,729 18,890 20,000 5.87% 7118 PERS GASB 68 ADJ. -32,002 -29,791 0 0
7119 PERS STABILIZATION ADJ. 1,842 1,510 1,338 1,302 -2.69% 7120 RETIREMENT PLAN -MISC. 11,410 13,218 13,292 13,801 3.83% 7122 RETIREMENT PLAN-MISC.UAL 20,707 16,426 16,523 18,874 14.23% 7125 SOCIAL SECURITY CHARGES 6,702 7,071 6,996 7,338 4.88% 7130 MEDICARE CHARGES 1,596 1,705 1,660 1,737 4.64%
7135 WORKERS COMP.INS.CHARGES 2,254 1,911 1,669 1,863 11.62% 7000 PERSONNEL SERVICES 141,431 150,698 174,858 184,713 5.64% 8030 CONTRACT SERVICES 348,997 746,227 895,185 870,900 -2.71% 8415 TRAINING,MTGS,MEMBERSHIPS 0 0 2,839 3,001 5.72%
8560 MISC.SUPPLIES 249 2,436 10,826 11,201 3.47%
8000 SERVICES & SUPPLIES 349,246 748,663 908,849 885,102 -2.61% 530032 GEN NPDES COMPLIANCE 490,676 899,361 1,083,707 1,069,815 -1.28% 309 Attachment 1

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 2025-26

1. Assess feasibility study for combining all or portions of the wastewater and storm drain enterprise funds for City Council for consideration.

2. Design and conduct storm drain related capital projects.

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
312 Attachment 1
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May 20, 2025 City of Coronado Page 578
DRAFT Capital Improvement Program
Fiscal Year 2025-26

May 20, 2025

Attachment 1
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May 20, 2025 City of Coronado Page 579
1 CITY OF CORONADO

CAPITAL IMPROVEMENT PROGRAM
FOR FISCAL YEAR 2025-26

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 CIP 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 Golf Fund (520) ..................................................................................... 16 Storm Drain Fund (530) .......................................................................... 17 SDG&E 20A Funds ................................................................................ 18 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 580
1 IV. Project Descriptions – City Facilities
Police Station Generator Installation ........................................................ 19 Police Station Perimeter & Entrance Security............................................. 20 Police Women’s Locker Expansion ........................................................... 21 Police HVAC Chiller & Hot Water Tank Replacement................................. 22 Fire 37 Dorm Renovation ........................................................................ 23 Roof Replacement at Various City Facilities............................................... 24 HVAC Replacement at Various City Facilities............................................ 25 Public Services Yard Wash Pit Rehabilitation (NEW).................................. 26 City Hall Reconfiguration (NEW)............................................................. 27 V. Project Descriptions – Public Facilities
John D. Spreckels Center (JDSC) Emergency Generator.............................. 28 Cays Park Design (NEW)........................................................................ 29 Golf Course Irrigation Replacement.......................................................... 30 Winn Room Renovation .......................................................................... 31 Animal Care Facility Planning ................................................................. 32 Accessible Playground Equipment ........................................................... 33 ADA Accessibility Upgrades at City Facilities............................................ 34 Library Roof and HVAC Replacement ...................................................... 35 VI. Project Descriptions – Transportation & Right of Way Downtown Enhancement Phase 1 ............................................................. 36 Silver Strand Undergrounding .................................................................. 37 Street Preventative Maintenance Annual Program FY 25 & FY 26 (NEW)..... 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 Pomona Avenue Reconstruction and Underground Utility Design ................. 42 Street, Curb and Gutter COR07 RTIP........................................................ 43 Attachment 1
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May 20, 2025 City of Coronado Page 581
1 Street, Curb and Gutter FY 2025-6 COR07 RTIP ....................................... 44 Coronado Gateway ................................................................................. 45 First Street Undergrounding..................................................................... 46 Seawall Stabilization & Repair Public Right of Way ................................... 47 Alley Replacement and Repairs................................................................ 48 Traffic Signal and Control Device Upgrades .............................................. 49 VII. Project Descriptions – Wastewater
Seaport Manhole Rehabilitation & Transbay Sewer Main (Backup Line) Inspection.............................................................................................. 50 Satellite Water Recycling and Turf Care Facilities....................................... 51 Wastewater Main Priority 2023-24............................................................ 52 Wastewater Emergency Risk Evaluation.................................................... 53 Pump Station Rehabilitation (Parker) ........................................................ 54 Cays Pump Station Improvements ............................................................ 55 Flow Meter Installation Project ................................................................ 56 Pump Station Maintenance & Upgrades .................................................... 57 VIII. Project Descriptions – Storm Drain
First Street Storm Water Pump Station Flood Relief.................................... 58 Bandel Pump Station Improvements ......................................................... 59 Five Points Drainage Preliminary Engineering ........................................... 60 Storm Drain Repairs at Various City Facilities............................................ 61 IX. CIP Modification Summary 62
X. Master Project List with Overall Sequencing 63
XI. FY 2026-2030 CIP 64-65
Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 582

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, Fiscal Year 2025-26, are shown in detail. A five-year forecast by category is summarized at the end of the document. The forecast is the City’s current assessment of major capital projects for Fiscal Years 2026-27 to 2029-2030. 1 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 583

CITY OF CORONADO

CAPITAL IMPROVEMENT PROGRAM
Fiscal Year 2025-26

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 Funds (245)
HUTA Highway User Tax Account (206)
RTCIP Regional Transportation Congestion Improvement Program (211) RMRA Road Maintenance & Rehabilitation Act Funds (207)
SD Storm Drain Fund (530)
20A SDG&E 20A Funds
TN TransNet (210)
WW Wastewater Fund (510)
2 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 584
Category Project Title
Funding
Source(s)
Estimated
Total Project
Cost
Prior Yr(s)
Appropriation
FY 2025-26
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 GF 350,000 350,000 - CF
Police HVAC Chiller & Hot Water Tank
Replacement FRF 350,000 350,000 -
CF Fire 37 Dorm Renovation GF 100,000 100,000 -
CF Roof Replacement at Various City Facilities (CF/PF) FRF 350,000 350,000 - CF HVAC Replacement at Various City Facilities FRF 600,000 600,000 - CF
Public Services Yard Wash Pit Rehabilitation
(NEW) WW/SD 250,000 0 250,000
CF City Hall Reconfiguration (NEW) GF 250,000 0 250,000 Category Total 3,331,440 2,831,440 500,000
Public Facilities
PF
John D. Spreckels Center (JDSC) Emergency
Generator CDBG 241,338 241338 -
PF Cays Park Design (NEW) GF 250,000 0 250,000
PF Golf Course Irrigation Replacement GOLF 1,200,000 200,000 1,000,000 PF Winn Room Renovation GF 300,000 300,000 -
PF Animal Care Facility Planning GF 100,000 100,000 -
PF Accessible Playground Equipment GF 700,000 600,000 100,000 PF ADA Accessibility Upgrades at City Facilities CDBG 87,651 87,651 - PF Library Roof and HVAC Replacement FRF 700,000 700,000 - Category Total 3,578,989 2,228,989 1,350,000
Transportation & Right of Way
TROW Downtown Enhancement Phase 1 GF 550,000 550,000 -
TROW Silver Strand Undergrounding CDA 3,595,596 3,595,596 - TROW
Street Preventative Maintenance Annual Program FY
25 & FY 26 (NEW) HUTA, TN 1,400,000 0 1,400,000
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 300,000 300,000 -
TROW Street, Curb & Gutter COR07 RTIP TN 717,992 717,992 - TROW Street, Curb & Gutter FY 2025-26 COR07 RTIP TN, RMRA 1,250,000 1,250,000 - TROW Coronado Gateway
Tolls, Earmark
Funds 5,310,688 5,310,688 -
TROW First Street Undergrounding CDA, GF 350,000 200,000 150,000 TROW Seawall Stabilization & Repair Public Right of Way GF, TN 600,000 600,000 - TROW Alley Replacement/Repairs TN 500,000 500000 -
TROW Traffic Signal and Control Device Upgrades

HUTA, RMRA,
RTCIP 592,381 532,381 60,000
Category Total 19,406,657 17,796,657 1,610,000
Master Project List for Fiscal Year 2025-26
3 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 585
Wastewater
WW
Seaport Manhole Rehabilitation & Transbay Sewer
Main (Backup Line) Inspection WW 550,000 550,000 -
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 Maintenance & Upgrades WW 500,000 500,000 - Category Total 36,029,196 36,029,196 -
Storm Drain
SD First Street Storm Water Pump Station Flood Relief WW 950,000 950,000 SD Bandel Pump Station Improvements (Underground) SD 400,000 400,000 - SD Five Points Drainage Preliminary Engineering TN 350,000 350,000 - SD Storm Drain Repairs at Various Locations TN, SD 400,000 400,000 - Category Total 1,150,000 2,100,000 -
Total CIP: 63,496,282 60,986,282 3,460,000
4 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 586
CIP Allocations by Funding Source
FY 2025-26
Funding Source Prior Year(s)
Appropriation
Proposed
FY 2025-26 Total
Capital Fund (400) 5,643,440 750,000 6,393,440
CDA (160) 3,200,000 - 3,200,000
HUTA (206) 50,000 650,000 700,000
RMRA (207) 1,397,992 - 1,397,992
TransNet (210) 3,000,000 750,000 3,750,000
RTCIP (211) 52,381 60,000 112,381
Toll Fund (215) 5,860,688 - 5,860,688
Tidelands Fund (220) - -
CDBG (260) 328,989 - 328,989
Facilities Rep. Fund (436) 2,000,000 - 2,000,000
WW Fund (510) 35,807,196 125,000 35,932,196
Golf Fund (520) 200,000 1,000,000 1,200,000
Storm Drain (530) 600,000 125,000 725,000
Grant Funds (245) - - -
SDGE 20A 2,845,596 - 2,845,596
Total-All Funds 60,986,282 3,460,000 64,446,282
5 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 587
CIP Fund 400
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 Cays Park Design

250,000
2 Police Station Generator Installation

665,000

-
3 Pomona Avenue and Underground Utility Design

300,000

-
4 Satellite Water Recycling and Turf Care Facilities

1,172,000

-
5 Accessible Playground Equipment

600,000

100,000
6 SR-75 Medians-Shores (Hotel Del Txfr-750k)

1,040,000

-
7 Winn Room Improvements

300,000

-
8 City Hall Reconfiguration

250,000
9 Downtown Enhancement Phase 1 Preliminary
Design

500,000 -
10 Seawall Stabilization and Repair Admiralty Cross

100,000

-
11 Police Department Entrance & Perimeter Security

416,440

-
12 PAWS Renovation Planning

100,000

-
13 Police Station Women's Locker Expansion

350,000 -
14 Fire 37 Dorm Renovation

100,000
15 First Street Undergrounding

150,000

5,643,440

750,000
Subtotal Capital Projects 6,393,440
6 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 588
CDA Fund 160
Capital Projects
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 S First Street Undergrounding 200,000 -
2 S Silver Strand Undergrounding 750,000 -
3 S Adella/Ynez Undergrounding 2,250,000 -
3,200,000 -
Subtotal Capital Projects 3,200,000
S= Projects with split funding
7 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 589
Highway Users Tax II Fund 206
Capital Projects
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 S
Street Preventive Maintenance FY 25 & FY 26
COR04 RTIP (NEW) - 650,000
2 S Traffic Signal and Control Device Upgrades 50,000 - 50,000 650,000
Subtotal Capital Projects 700,000
S= Projects with split funding
8 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 590
RMRA Fund 207
Capital Projects
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 S
Street, Curb, Gutter FY 2025-26 COR07
RTIP 967,992

-
2 S Traffic Signal & Control Device Upgrades 430,000 -
1,397,992 -
Subtotal Capital Projects 1,397,992
S=Projects with split funding
9 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 591
TransNet Fund 210
Capital Projects
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 S Street, Curb, Gutter FY 2025-26 COR07 RTIP 282,008

-
2 S Street Preventive Maintenance FY 25 & FY 26 COR04

RTIP (NEW) -

750,000
3 S SR75 Medians-Shores COR07 RTIP 400,000

-
4 S Seawall Stabilization & Repair COR07 RTIP 500,000

-
5 Street, Curb, Gutter COR07 RTIP 717,992

-
6 S Five Points Drainage COR27 RTIP 350,000

-
7 S Downtown Enhancement Phase I COR07 RTIP 50,000

-
8 Alley Replacement Repairs COR04 RTIP 500,000
9 S Storm Drain Repairs at Various Locations COR27 RTIP 200,000

-
3,000,000

750,000
Subtotal Capital Projects 3,750,000
S = Projects with split funding
10 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 592
RTCIP Fund 211
Capital Projects
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 S Traffic Signal & Control Device Upgrades

52,381

60,000

52,381

60,000
Subtotal Capital Projects 112,381
S = Projects with split funding
11 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 593
Bridge Toll Fund 215
Capital Projects
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 S Gateway/Toll Plaza Improvements*
5,310,688
-
2 S Neighborhood Lighting & Street Improvements Along
Third/Fourth St. 550,000

-
5,860,688

-
Subtotal Capital Projects 5,860,688
S = Projects with split funding
*Includes federal earmark funds of 971,504
12 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 594
Community Development Block Grant Fund 260
Capital Projects
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 JDSC Emergency Generator 241,338 -
2 ADA Facilities Upgrades 87,651 -
328,989 -
Subtotal Capital Projects 328,989
13 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 595
Major Facilities Replacement Fund 436
Capital Projects
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 Police HVAC Chiller & Hot Water Tank
Replacement 350,000

-
2 HVAC Replacement at Various City Facilities 600,000

-
3 Roof Replacement at Various City Facilities 350,000

-
4 Library Roof & HVAC Replacement 700,000

-
2,000,000

-
Subtotal Capital Projects 2,000,000
14 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 596
Wastewater Fund 510
Capital Projects
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 Seaport Manhole Rehabilitation
550,000

-
2 S Public Services Yard Wash Pit Rehabilitation
-

125,000
3 Wastewater Main Priority FY 2023-24
2,300,000

-
4 Wastewater Emergency Risk Evaluation
30,000

-
5 S Parker Pump Station Rehabilitation*
30,877,196

-
6 Cays Pump Station Improvement
500,000

-
7 Flow Meters Installation
100,000

-
8 Pump Station Upgrades and Maintenance
500,000

-
9 First Street Storm Water Flood Relief
950,000

35,807,196

125,000
Subtotal Capital Projects 35,932,196
S = Projects with split funding
*Parker includes transfer from CDA fund
15 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 597
Golf Fund 520
Capital Projects
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 Golf Course Irrigation Replacement Project 200,000

1,000,000

200,000

1,000,000
Subtotal Capital Projects

1,200,000
16 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 598
Storm Drain Fund 530
Capital Projects
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 Bandel Pump Station Improvements

400,000

-
2 S Storm Drain Repairs at Various Locations

200,000
3 S Public Services Yard Wash Pit Rehabilitation

125,000
600,000

125,000
Subtotal Capital Projects 725,000
17 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 599
SDGE 20A Funds
Capital Projects
No. Capital Projects
Prior Year(s)
Appropriation
Proposed
FY 2025-26
1 S Silver Strand Undergrounding 2,845,596 -
2,845,596 -
Subtotal Capital Projects 2,845,596
S = Projects with split funding.
18 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 600

POLICE STATION GENERATOR

INSTALLATION
40070000-90080-16007
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 2025-26. Awaiting 100% feasibility report as to two potential project designs.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 115,000 - 115,000
Construction 550,000 - 550,000
Total 665,000 - 665,000
Funding Source:
400 - General Fund 665,000 - 665,000
Total 665,000 - 665,000
19 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 601

POLICE STATION PERIMETER &

ENTRANCE SECURITY
40070000-98987-24003
Project Description: This project includes improvements 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 has not been initiated and is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 50,000 - 50,000
Construction 366,440 - 366,440
Total 416,440 - 416,440
Funding Source:
400 - General Fund 416,440 - 416,440
Total 416,440 - 416,440
20 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 602

POLICE WOMEN'S

LOCKER EXPANSION
40070000-98987-25000
Project Description: Renovate and expand women's locker room.

Coronado General Plan: This project is consistent with the Public Facilities Element, VI, Aspects of Public Facilities. The location and phasing of public facilities, particularly public buildings, must be based on operational efficiencies, on land availability, on enhancing the provision of the City’s services to its residents and visitors, and on the public buildings ought to be.

Environmental Impacts: This project is categorically exempt from CEQA under Class 1 (Existing Facilities), 14 CCR §15301, of the CEQA Guidelines because the project consists of the operation, repair, maintenance, permitting, leasing, licensing, or minor alteration of existing public or private structures, facilities, mechanical equipment, or topographical features, involving negligible or no expansion of existing or former use.

Background: This project was identified as a priority for Police Services. CEQA and General Plan statements pending Planning Commission review and approval.

Current Status: This project is in preliminary planning and is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 350,000 - 350,000
Construction - - -
Total 350,000 - 350,000
Funding Source:
400 – General Fund 350,000 - 350,000
Total 350,000 - 350,000
21 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 603

POLICE HVAC CHILLER & HOT

WATER TANK REPLACEMENT
41070000-98987-25001
Project Description: Replace the Police Station HVAC chiller and hot water storage tank.

Coronado General
Plan:

This project 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.

Background: The existing chiller and hot water tank are over twenty years old and are at the end of their useful life. CEQA and General Plan statements pending Planning Commission review and approval.

Current Status: This project has not been initiated and is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 350,000 - 350,000
Construction - - -
Total 350,000 - 350,000
Funding Source:
436 – Facilities
Replacement Fund
350,000
-
- 350,000
Total 350,000 - 350,000
22 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 604
FIRE 37 DORM RENOVATION
40070000-98987-25002
Project Description: Enclose each bedroom to eliminate a shared dorm room style of sleeping quarters.

Coronado General Plan: This project 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.

Background: The existing dorm room is an open, shared space without the ability to create privacy for male or female employees. CEQA and General Plan statements pending Planning Commission review and approval.

Current Status: Project continuing into FY 2025-26. A secondary review meeting was conducted with contracted project management firm to review scope of work.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 100,000 - 100,000
Construction - - -
Total 100,000 - 100,000
Funding Source:
400 - General Fund 100,000 - 100,000
Total 100,000 - 100,000
23 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 605

ROOF REPLACEMENT AT

VARIOUS CITY FACILITIES
41070000-98987-25003
Project Description: Roof replacement or repairs at various City facilities.

Coronado General Plan: This project 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.

Background: Project includes design costs for the following facilities: 1) Police Station- Replace 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. CEQA and General Plan statements pending Planning Commission review and approval.

Current Status: This project has not been initiated and is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 350,000 - 350,000
Construction - - -
Total 350,000 - 350,000
Funding Source:
436 – Facilities
Replacement Fund 350,000 - 350,000
Total 350,000 - 350,000
24 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 606

HVAC REPLACEMENT AT

VARIOUS CITY

FACILITIES
41070000-98987-25004
Project Description: Repair or replace HVAC components at various City Facilities.

Background: 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. CEQA and General Plan statements pending Planning Commission review and approval.

Current Status: This project has not been initiated and is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 600,000 - 600,000
Construction - - -
Total 600,000 - 600,000
Funding Source:
436 – Facilities
Replacement Fund 600,000 - 600,000
Total 600,000 - 600,000
25 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 607
Project Description:

Coronado General Plan:

Environmental Impact:

Background:

Current Status:

Appropriations: Prior Year Approp. FY 2025-26 Total Cost Design 50,000 - 50,000
Construction Est. 200,000 - 200,000
Total - 250,000 250,000
Funding Source:
510-Wastewater 125,000 125,000
530-Storm Drain - 125,000 125,000
Total - 125,000 250,000

PUBLIC SERVICES YARD WASH PIT

REHABILITATION (NEW)
This is a new project for FY 2025-26.

This project upgrades the wash pad drainage system at the Public Services Facility.

It includes installing a new oil-water separator and wash water diversion system to properly filter contaminants and direct flows between the sewer and storm drain systems. Work also involves removing outdated infrastructure, installing new piping, and restoring pavement for improved functionality and compliance.

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 di i
It is anticipated that a Categorical Exemption will be processed for this project.

The City of Coronado received Notice of Violations from the City of San Diego due to inadequate treatment of wash water runoff at the Public Services Facility wash pad. A site inspection confirmed that the existing system was not effectively separating oil, sediment, and other contaminants, leading to non-compliant discharges into the sewer system. In response, the City tasked Psomas to prepare a Preliminary Design Report (January 2025) that provides recommended system upgrades. The project will install a new oil-water separator and wash water diversion system to improve treatment and ensure compliance with discharge li
26 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 608
Project Description:

Coronado General Plan:

Environmental Impact:

Background:

Current Status:

Appropriations: Prior Year Approp. FY 2025-26 Total Cost Design - 25,000 25,000
Construction Est. - 225,000 225,000
Total - 250,000 25,000
Funding Source:
400-Capital Fund - 250,000 250,000
Total - 250,000 250,000
This is a new project for FY 2025-26.

CITY HALL

RECONFIGURATION

PROJECT (NEW)
Reconfigure the storage and printer area to create two or three offices for city or consultant staffing.

Enhancing andmaintaining 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 It is anticipated that a Categorical Exemption will be processed for this project.

PSE has exhausted seating at both the Public Services facility and City Hall. The creation of two or possibly three additional offices would provide flexibility for staffing configurations. This would also benefit Community Development. 27 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 609
JOHN D. SPRECKELS CENTER
(JDSC) AND LAWN BOWLING

GREEN EMERGENCY

GENERATOR
26030000-98986-22006
Project Description: This project will include the purchase and installation of a permanent on-site 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.

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.

A categorical exemption is anticipated.

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).

Finalized plan set drawings are currently in progress. Project continuing into FY 2025-26.

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year FY 2025-26 Total Cost
Design - - -
Construction 241,338 - 241,338
Total 241,338 - 241,338
Funding Source:
260 – CDBG Fund 241,338 - 241,338
Total 241,338 - 241,338
28 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 610

CAYS PARK DESIGN (NEW)
Project Description: This project advancestheCays Park Master Plan through development of technical drawings, design, and options for final amenities and costing decisions. The transformation of this public space will create a signature park that will serve Coronado residents and visitors.

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: Environmental review will be initiated as the project scope is defined and design drawings are prepared.

Background: Coronado Cays Park is the City’s largest park and has the most highly used sport fields in the City. The City Council adopted the Cays Park Master Plan in 2024, with direction for additional design work to proceed.

Current Status: This is a new project for FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design - 250,000 250,000
Total - 250,000 250,000
Funding Source:

General Fund - 250,000 250,000
Total - 250,000 250,000
29 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 611

GOLF COURSE IRRIGATION

REPLACEMENT
62082000-80750-25005
Project Description: Replace entire golf course irrigation system, including replacing pump stations, irrigation software, and potentially including turf reduction.

Environmental Impacts: This project is categorically exempt from CEQA under Class 2 (Replacement or Reconstruction), 14 CCR §15302, of the CEQA Guidelines because the project consists of replacement or reconstruction of existing structures and facilities where the new structure will be located on the same site as the structure replaced and will have substantially the same purpose and capacity as the structure replaced. It is also categorically exempt from CEQA under class 4 (Minor Alterations to Land) because the project consists of minor alterations in the condition of land, water, and/or vegetation.

Background: 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 equipment upgrades.

CEQA and General Plan statements pending Planning Commission review and approval.

Current Status: Project continuing into FY 2025-26. It is anticipated that the construction portion of the project will be $9 million.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 200,000 1,000,000 1,200,000
Construction - - -
Total 200,000 1,000,000 1,200,000
Funding Source:
520 – Golf Fund 200,000 1,000,000 1,200,000
Total 200,000 - 1,200,000
30 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 612

WINN ROOM RENOVATION
40070000-97320-19005
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 cost-effective 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: This project is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 300,000 - 300,000
Construction - - -
Total 300,000 - 300,000
Funding Source:
400 - General Fund 300,000 - 300,000
Total 300,000 - 300,000
31 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 613

ANIMAL CARE FACILITY

PLANNING
40070000-98987-24004
Project Description: This project will assess and plan for desired upgrades at the City’s Animal Care facility located at 1395 First Street.

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.

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 in preliminary design and is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 100,000 - 100,000
Construction - - -
Total 100,000 - 100,000
Funding Source:
400 - General Fund 100,000 - 100,000
Total 100,000 - 100,000
32 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 614

ACCESSIBLE

PLAYGROUND EQUIPMENT
9700-22001
Project Description: This project will assess and replace playground equipment 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 project aligns with the City Council’s December 19, 2019, direction 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: Playground equipment has been purchased for Cays Park and is pending installation. City staff has identified the North Cays Park playground as the next highest priority for replacement.

Appropriations: Prior Year FY 2025-26 Total Cost
Design - - -
Construction/Materials 600,000 100,000 700,000
Total 600,000 100,000 700,000
Funding Source:

General Fund 600,000 100,000 700,000
Total 600,000 100,000 700,000
33 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 615

ADA ACCESSIBILITY

UPGRADES AT CITY

FACILITIES
26030000-98987-24009
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: Evaluation of doors at both the Coronado Public Library and Community Center is currently being conducted by project manager.

This project is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design - - -
Construction 87,651 - 87,651
Total 87,651 - 87,651
Funding Source:
260 - CDBG Fund 87,651 - 87,651
Total 87,651 - 87,651
34 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 616

LIBRARY ROOF AND HVAC

REPLACEMENT
41070000-98987-25006
Project Description: Replace 20-year-old roof on main portion of library and entire HVAC system.

Background: Project includes design costs for roof replacement on main portion of the library and entirety of the HVAC system. CEQA and General Plan statements pending Planning Commission review and approval.

Current Status: Evaluation is currently being conducted by project manager. This project is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 700,000 - 700,000
Construction - - -
Total 700,000 - 700,000
Funding Source:
436 – Facilities
Replacement Fund 700,000 - 700,000
Total 700,000 - 700,000
35 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 617

DOWNTOWN

ENHANCEMENT PHASE I
21030000-98983-23001
40070000-98983-23001
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: Phase I of this project has been awarded, scoping electrical for Phase II is currently being conducted. Additional appropriations will be required in future budget terms. This project is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 550,000 - 550,000
Total 550,000 - 550,000
Funding Source:
210 – TransNet Fund 50,000 - 50,000
400 - General Fund 500,000 - 500,000
Total 550,000 - 550,000
36 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 618

SILVER STRAND

UNDERGROUNDING
Project Description: This project will underground 8,960 linearfeet 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 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.

Current Status: At the November 19, 2024, City Council meeting, the Council approved appropriating all of the City’s SDGE 20A Funds to begin final design and construction of a segment of the overall project. The remainder, not included as part of the 20A Funds will also commence design but will need to identify funding for construction.Both projects are dependent on permit approval by Caltrans and use of their right of way.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 350,000 - 350,000
Construction 3,245,596 - 3,245,596
Total 3,595,596 - 3,595,596
Funding Source:

General Fund/CDA 750,000 - 750,000
SDG&E 20A Funds 2,845,596 - 2,845,596
Total 3,595,596 - 3,595,596
37 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 619

STREET PREVENTATIVE

MAINTENANCE ANNUAL

PROGRAM (NEW)
FY 25 & FY26
Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

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.

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 project.

Regularly sealing streets extends their useful life and improves their appearance and drivability.

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 2025-26 Total Cost
Design 140,000 140,000
Construction 1,260,000
Total 1,400,000 1,400,000
650,000
Funding Source:

HUTA Fund
TransNet 750,000
Total 1,400,000
1,260,000
38 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 620

SHORES MEDIAN DESIGN
SR-75 FROM AVENIDA DEL

SOL TO AVENIDA LUNAR
40070000-97520-20013
21030000-97520-20013
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: Currently awaiting permit conditions and agreement from Caltrans. This project is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 440,000 - 440,000
Construction 1,000,000 - 1,000,000
Total 1,440,000 - 1,440,000
Funding Source:
400 - General Fund 1,040,000 - 1,040,000
210 – TransNet Fund 400,000 - 400,000
Total 1,440,000 - 1,440,000
39 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 621

ADELLA/YNEZ

UNDERGROUNDING
10795000-97000-18015
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.

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
It is anticipated the project is categorically exempt under CEQA Section 15302 Replacement or Reconstruction.

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.

The project is in final design and is continuing into FY 2025-26.

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year FY 2025-26 Total Cost
Design 250,000 - 250,000
Construction 2,000,000 - 2,000,000
Total 2,250,000 - 2,250,000
Funding Source:
107 - CDA Fund 2,250,000 - 2,250,000
Total 2,250,000 - 2,250,000
40 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 622

NEIGHBORHOOD LIGHTING

AND STREET IMPROVEMENTS

ALONG THIRD/FOURTH

STREETS
21530000-97920-17024
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 plans currently awaiting review from staff on notes from Caltrans. Project is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 50,000 - 50,000
Construction 500,000 - 500,000
Total 550,000 - 550,000
Funding Source:
215 – Toll Fund 550,000 - 550,000
Total 550,000 - 550,000
41 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 623

POMONA AVENUE

RECONSTRUCTION AND

UNDERGROUND UTILITY
DESIGN
40070000-97170-18008
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.

It is anticipated that a Categorical Exemption will be processed for this project. (Section 15302 - Replacement or Reconstruction of existing structures and facilities).

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).

This project is on hold and is continuing into FY 2025-26. 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.

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year FY 2025-26 Total Cost
Design 300,000 - 300,000
Construction - - -
Total 300,000 - 300,000
Funding Source:
400 - General Fund 300,000 - 300,000
Total 300,000 - 300,000
42 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 624

STREET, CURB AND GUTTER
COR 07 RTIP
21030000-98070-21001
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 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) is 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, 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 in late spring.

Current Status: This project is in design and is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 100,000 - 100,000
Construction 617,992 - 617,992
Total 717,992 - 717,992
Funding Source:
210 – TransNet Fund 717,992 - 717,992
Total 717,992 - 717,992
43 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 625

STREET, CURB AND GUTTER
FY 2025-26 COR07 RTIP
20332000-97400-19SCG/20002
21030000-97400-19SCG/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.

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) is 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.

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 Preventative 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 was previously named Street, Curb & Gutter COR07 RTIP FY 2018-19 & FY 2019-20.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 125,000 - 125,000
Construction 1,125,000 - 1,125,000
Total 1,250,000 - 1,250,000
Funding Source:
210 - TransNet Fund 282,008 - 282,008
203 – RMRA Fund 967,992 - 967,992
Total 1,250,000 - 1,250,000
44 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 626

CORONADO GATEWAY
21530000-98810-10011
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 in the preliminary engineering phase and is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 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:
215 – Toll Fund 4,339,184 - 4,339,184
Earmark Funds 971,504 - 971,504
Total 5,310,668 - 5,310,668
45 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 627

FIRST STREET

UNDERGROUNDING
40070000-98020-20015
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.

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 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 and is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 200,000 150,000 350,000
Construction - - -
Total 200,000 150,000 350,000
Funding Source:
160 - CDA Loan Fund
General Fund
200,000 -
150,000
200,000
150,000
Total 200,000 150,000 350,000
46 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 628

SEAWALL STABILIZATION & REPAIR

PUBLIC RIGHT OF WAY
21030000-98987-23000
40070000-98987-23000
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: Planter and sinkhole repairs within the project area have been completed. Staff is currently confirming information regarding permit requirements. Project is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 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
47 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 629
ALLEY

REPLACEMENT/REPAIRS
21030000-98987-25008
Project Description: Upgrade and repair of city alleys.

Coronado General
Plan:

This project is 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.

Background: As-needed major and minor upgrades and repairs of city alleys at various locations. CEQA and General Plan statements are pending Planning Commission review and approval.

Current Status: This project is continuing into FY 25-2026.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 500,000 - 500,000
Construction - - -
Total 500,000 - 500,000
Funding Source:
210 – TransNet 500,000 - 500,000
Total 500,000 - 500,000
48 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 630

TRAFFIC SIGNAL AND

CONTROL DEVICE

UPGRADES
20332000-98987-25009
21130000-98987-25009
20232000-98987-25009
Project Description: As-needed traffic signal and control device upgrades at various locations.

Coronado General
Plan:

Background: Upgrades and repairs to traffic signals and related devices are needed at various locations. CEQA and General Plan statements are pending Planning Commission review and approval.

Current Status: Installation of pedestrian push buttons has been completed, and traffic signal battery backups have been ordered. This project is continuing into FY 25-2026.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 100,000 - 100,000
Construction 483,248 - 483,248
Total 583,248 - 583,248
Funding Source:
203 - RMRA 430,000 - 430,000
211 – RTCIP 52,381 60,000 112,381
202 - HUTA 50,000 - 50,000
Total 583,248 - 583,248
49 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 631

SEAPORT MANHOLE

REHABILITATION &

TRANSBAY SEWER MAIN
(BACKUP LINE) INSPECTION
610710000-97210-18010
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:

This project is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Inspection 550,000 - 550,000
Total 550,000 - 550,000
Funding Source:
610 – Wastewater Fund 550,000 - 550,000
Total 550,000 - 550,000
50 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 632

SATELLITE WATER RECYCLING

AND TURF CARE FACILITIES
40070000-97780-17012
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.

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.

It is anticipated that a Categorical Exemption will be processed for this project.

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.

The project is on hold pending the findings of a regional recycled water master plan being conducted by CalAmerican Water.

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year FY 2025-26 Total Cost
Design 1,172,000 - 1,172,000
Construction - - -
Total 1,172,000 - 1,172,000
Funding Source:
400 - General Fund 1,172,000 - 1,172,000
Total 1,172,000 - 1,172,000
51 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 633

WASTEWATER MAIN
PRIORITY FY 2023-24
61071000-98987-24000
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.

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 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 2025-26 Total Cost
Design 230,000 - 230,000
Construction 2,070,000 - 2,070,000
Total 2,300,000 - 2,300,000
Funding Source:
610 - Wastewater Fund 2,300,000 - 2,300,000
Total 2,300,000 - 2,300,000
52 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 634

WASTEWATER EMERGENCY

RISK EVALUATION
61071000-98987-23002
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.

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 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 and is continuing into FY 25-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 30,000 - 30,000
Total 30,000 - 30,000
Funding Source:
610 - Wastewater Fund 30,000 - 30,000
Total 30,000 - 30,000
53 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 635

PUMP STATION

REHABILITATION
(PARKER)
61071000-97770-17011
40070000-97770-17011
Project Description: 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 appropriation 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.

Project completion is estimated to be Fall 2025.

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year FY 2025-26 Total Cost
Design 4,034,967 - 4,034,967
Construction 28,842,229 - 28,842,229
Total 32,877,196 - 32,877,196
Funding Source:

Wastewater Fund 32,593,696 - 32,593,696
General Fund 283,500 - 283,500
Total 32,877,196 - 32,877,196
54 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 636

CAYS PUMP STATION

IMPROVEMENTS
61071000-98987-24005
Project Description: 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 in design and is continuing into FY 2025-26.

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year FY 2025-26 Total Cost
Design 100,000 - 100,000
Construction 400,000 - 400,000
Total 500,000 - 500,000
Funding Source:
610 - Wastewater Fund 500,000 - 500,000
Total 500,000 - 500,000
55 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 637

FLOW METER INSTALLATION

PROJECT
61071000-98987-23003
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 and is continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Installation 100,000 - 100,000
Total 100,000 - 100,000
Funding Source:
610 - Wastewater Fund 100,000 - 100,000
Total 100,000 - 100,000
56 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 638

PUMP STATION

UPGRADES AND

MAINTENANCE
61071000-98987-24006
Project Description: 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.

Coronado General Plan:

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.

Project manager evaluating various pump stations. This project is continuing into FY 2025-26.

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year FY 2025-26 Total Cost
Design 60,000 - 60,000
Construction 440,000 - 440,000
Total 500,000 - 500,000
Funding Source:
610 - Wastewater Fund 500,000 - 500,000
Total 500,000 - 500,000
57 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 639

FIRST STREET STORM WATER

PUMP STATION FLOOD RELIEF
610710000-97430-20005
Project Description: 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 A 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. Application to be submitted to SDG&E for an increase in power due to power issues identified by electrical consultant. Project continuing into FY 2025-26.

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year FY 2025-26 Total Cost
Design 75,000 - 75,000
Construction 875,000 - 875,000
Total 950,000 - 950,000
Funding Source:
610 – Wastewater Fund 950,000 - 950,000
Total 950,000 - 950,000
58 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 640

BANDEL PUMP STATION

IMPROVEMENTS
(UNDERGROUND)
630730000-98987-24007
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 project is currently on hold and continuing into FY 2025-26.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 40,000 - 40,000
Construction 360,000 - 360,000
Total 400,000 - 400,000
Funding Source:
630 - Storm Drain Fund 400,000 - 400,000
Total 400,000 - 400,000
59 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 641

FIVE POINTS DRAINAGE

PRELIMINARY ENGINEERING
21030000-98987-24008
Project Description: 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 preliminary design and is continuing into FY 2025-26.

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

Appropriations: Prior Year FY 2025-26 Total Cost
Design 100,000 - 100,000
Construction 250,000 - 250,000
Total 350,000 - 350,000
Funding Source:
210 – TransNet Fund 350,000 - 350,000
Total 350,000 - 350,000
60 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 642

STORM DRAIN REPAIRS AT

VARIOUS LOCATIONS
63073000-98987-25010
Project Description:

Coronado General Plan:

Environmental Impacts:

Background:

Current Status:

As-needed repairs to storm drains at various locations.

This project is categorically exempt from CEQA under Class 1 (Existing Facilities), 14 CCR §15301, of the CEQA Guidelines because the project consists of the operation, repair, maintenance, permitting, leasing, licensing, or minor alteration of existing public or private structures, facilities, mechanical equipment, or topographical features, involving negligible or no expansion of existing or former use. It is also categorically exempt from CEQA under Class 2 (Replacement or Reconstruction), 14 CCR §15302, of the CEQA Guidelines because the project consists of replacement or reconstruction of existing structures and facilities where the new structure will be located on the same site as the structure replaced and have substantially the same purpose and capacity as the structure replaced.

As-needed storm drain repairs at various locations including installing a storm drain pipe at Acacia and Cabrillo. CEQA and General Plan statements are pending Planning Commission review and approval.

Acacia storm drain design is nearly complete and will be combined with Parker Basin Sewer improvements. Project continuing into FY 2025-26. As-needed storm drain repairs at various locations including installing a storm drain pipe at Acacia and Cabrillo. CEQA and General Plan statements are pending Planning Commission review and approval.

Appropriations: Prior Year FY 2025-26 Total Cost
Design 100,000 - 100,000
Construction 300,000 - 300,000
Total 400,000 - 400,000
Funding Source:
400 - General Fund 400,000 - 400,000
Total 400,000 - 400,000
61 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 643
FY 2025-26 CIP Modification Summary
Closed Projects Modification / Status Summary
Aquatic Center Plaster/Underwater Grouting
& Aquatic Center Deck Rehabilitation Design
Completed
Pump Station Upgrades (Point) To be completed in June 2025 Feast & Fareway Outdoor Heaters To be completed in July 2025 Lawn Bowling Green Refurbishment and
Fungus Mitigation
Completed
Cays Park Rehabilitation Master Plan Completed
Wastewater Main Replacement Program
FY 2016-17
To be completed in September 2025
Street, Curb & Gutter COR07 RTIP (Second
Street) FY 2021-22
To be completed in June 2025
Street Preventative Maintenance Annual
Program (FY 23 & FY 24)
Completed
Retitled/Rescoped Projects Modification / Status Summary Library Roof Replacement
Library HVAC Replacement
Projects combined into single project retitled
Library Roof and HVAC Replacement
Accessible Playground Equipment Modified to include purchase and installation of playground equipment at Cays Park.

Street, Curb & Gutter COR07 RTIP (Cays)
FY 2018-19 & FY 2019-20
Renamed Street, Curb & Gutter FY 2025-26
COR07 RTIP
Silver Strand Undergrounding Scope revised into Phase I and Phase II.

Deleted Projects Modification / Status Summary
None
New Projects Modification / Status Summary
Public Services Yard Wash Pit Rehabilitation Proposed for inclusion in the FY 2025-26 CIP pending City Council approval.

City Hall Office Expansion Proposed for inclusion in the FY 2025-26 CIP pending City Council approval.

Street Preventive Maintenance FY 25 & FY 26
COR04 RTIP
Proposed for inclusion in the FY 2025-26 CIP
pending City Council approval.

Cays Park Master Plan Implementation Proposed for inclusion in the FY 2025-26 CIP pending City Council approval.
62 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 644
Category Project Title Sequencing Funding
Source(s)
Estimated
Project Cost
Prior Yr(s)
Appropriation
FY 25-26
Proposed Budget
WW Seaport Manhole Rehabilitation & Transbay Sewer Main (Backup Line) Inspection 1 WW 550,000 550,000 -
WW Pump Station Rehabilitation (Parker) 1 WW, GF 32,500,000 30,877,196 - TROW Adella Ynez Undergrounding 1 ↑ CDA 2,250,000 2,250,000 - TROW Shores Median Design SR-75 from Avenida Del Sol to Avenida Lunar 1 TN, GF 1,440,000 1,440,000 PF John D. Spreckels Center (JDSC) and Lawn Bowling Green Emergency Generator 1 CDBG 650,000 241,338 -
CF FS 37 Dorm Rennovation 2 ↑ GF 100,000 100,000 -
CF Police Women's Locker Room Expansion 2 ↑ GF 350,000 350,000 - PF ADA Accessibility Upgrades at City Facilities 2 ↑ ↑ CDBG 87,651 87,651 - PF Accessible Playground Equipment (North Cays Park) 2 ↑ ↑ GF 700,000 600,000 100,000 WW Cays Pump Station Improvements 2 ↑ WW 500,000 500,000 - SD Storm Drain Repairs at Various Locations 2 GF 600,000 400,000 - WW Wastewater Main Priority FY 2023-24 2 WW 2,300,000 2,300,000 - TROW Seawall Stabilization & Repair Public Right of Way 2 ↓ GF, TN 600,000 600,000 - PF Library Roof & HVAC Replacement 2 ↑ FRF 2,000,000 700,000 - TROW Street, Curb & Gutter COR07 RTIP (FY 25 & FY 26) 2 ↑ ↑ TN 717,992 717,992 - TROW Street Preventative Maintenance Annual Program (FY 25 & FY 26) 2 ↑ ↑ HUTA, TN 1,400,000 - 1,400,000 TROW Downtown Enhancement Phase I 2 ↓ GF, TN 3,400,000 550,000 - PF Golf Course Irrigation Replacement 2 ↑ GOLF 9,000,000 200,000 1,000,000 CF Public Services Yard Wash Pit Rehabilitation 2 WW/SD 250,000 - 250,000 CF City Hall Office Expansion 2 GF 250,000 - 250,000
PF Animal Care Facility Planning 2 GF 100,000 100,000 - TROW Coronado Gateway 3 Tolls, Earmark
Funds 2,500,000 5,310,688 -
CF Police HVAC Chiller and Hot Water Tank Replacement 3 FRF 350,000 350,000 - CF/PF Roof Replacement or Repairs at Various City Facilities 3 FRF 1,500,000 1,500,000 - TROW Silver Strand Undergrounding 3 CDA/20A 10,000,000 3,400,000 - TROW First Street Undergrounding 3 CDA 7,000,000 200,000 150,000 WW Wastewater Emergency Risk Evaluation 3 WW 30,000 30,000 - CF Police Station Generator Installation 3 GF 665,000 665,000 - SD Bandel Pump Station Improvements (Underground) 3 SD 400,000 400,000 - PF Winn Room Renovation 3 GF 300,000 300,000 -
PF Cays Park Design 3 GF 500,000 250,000
WW Satellite Water Recycling and Turf Care Facilities 3 GF 1,172,000 1,172,000 - TROW Traffic Signal and Control Device Upgrades 4 RTCIP, HUTA, RMRA 592,381 532,381 60,000
WW Pump Station Rehabilitation Various 4 WW 500,000 500,000 - CF/PF HVAC Replacement or Repairs at Various Facilites 4 FRF 600,000 600,000 - SD Five Points Drainage Preliminary Engineering 4 TN 350,000 100,000 - TROW Alley Replacement/Repairs 4 TN 500,000 500,000 -
CF Police Station Perimeter & Entrance Security 4 GF 416,440 416,440 - TROW Neighborhood Lighting and Street Improvements Along Third/Fourth Streets 5 Tolls 550,000 550,000 -
WW Flow Meter Installation Project 5 WW 100,000 100,000 - TROW Pomona Avenue Reconstruction and Underground Utility Design 5 GF 300,000 300,000 - Total CIP: $ 88,071,464 $ 59,490,686 $ 3,460,000
Indicates a New project to the Sequencing List ↑ ↓ Indicates project has moved up or down from previous Fiscal Year Sequencing List Sequencing definitions: 1 - Anticipated to be in or finish construction within the proposed Fiscal Year 2 - Pursuing design and permitting completion with intent to move to construction 3 - 5 - Projects not initiated or in early scoping/planning phase Draft Master Project List for Fiscal Year 2025-26 with Overall Sequencing 63 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 645
No. City Facilities (CF) Project Budget Appropriations to Date FY26 FY27 FY28 FY29 FY30 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 665,000 665,000 665,000 665,000 2 Police Station Perimeter & Entrance Security 416,440 416,440 416,440 416,440 3 Police Women's Locker Expansion 350,000 350,000 350,000 350,000 4 Police HVAC Chiller & Hot Water Tank Replacement (NEW) 350,000 350,000 350,000 350,000 5 Fire 37 Dorm Renovation (NEW) 100,000 100,000 100,000 100,000 6 Roof Replacement at Various City Facilities (CF/PF) 350,000 1,150,000 1,500,000 1,500,000 1,500,000 7 HVAC Replacement at Various City Facilities 600,000 600,000 600,000 600,000 8 Police Station Basement Gy
m 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 646,060 646,060 646,060 646,06012 Public Services Administration Bldg Roof Replacement 368,022 368,022 368,022 368,02213 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 7,465,907 2,831,440 0 1,588,000 685,000 0 7,465,907 3,069,440 4,396,467 1 Public Facilities (PF) Project Budget Appropriations to Date FY26 FY27 FY28 FY29 FY30 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 241,338 241,338 241,338 241,338 2 Cays Park Design (NEW) 250,000 250,0003 Golf Course Irrigation Replacement 9,200,000 200,000 1,000,000 8,000,000 9,200,000 9,200,000 4 Winn Room Renovation Design 300,000 300,000 300,000 300,000 5 Accessible Playground Equipment 700,000 600,000 100,000 700,000 600,000 6 Animal Care Facility Preliminary Planning 100,000 100,000 100,000 100,000 7 ADA Facilities Upgrade 87,651 87,651 87,651 87,651
8 Library Roof Replacement 1,750,000 350,000 1,400,000 1,750,000 1,750,000 9 Library HVAC Replacement 2,000,000 350,000 1,650,000 2,000,000 2,000,000 10 Golf Course Trellis Demo/Rebuild 121,000 121,000 121,000 121,000 11 Bluewater Grill Boat House Raising Feasibility Study 242,000 242,000 242,000 242,000 12 Library Restroo
m 781,000 781,000 781,000 781,000
13 Tennis Center Cts 1-8 Fence Replacement 787,787 787,787 787,787 787,78714 Community Center Flat Roof Replacement 660,000 600,000 600,000 600,000 15 Bluewater Grill Pilings 1,210,000 1,210,000 1,210,000 1,210,000 16 Lifeguard Service Bldg Roof Replacement 132,000 132,000 132,000 132,000 17 City Hall Promenade/Walkway 2,662,000 662,000 1,500,000 500,000 2,662,000 2,662,000 18 Cays Court Repairs-Light, Fencing/Fixtures 440,000 440,000 440,000 440,000 19 Category Total 21,354,776 2,228,989 1,350,000 14,375,787 1,940,000 1,710,000 21,354,776 5,670,787 1,331,000 328,989 4,482,000 9,442,000 Transportation Right of Way (TROW)
Project Budget Appropriations to Date FY26 FY27 FY28 FY29 FY30 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 3,400,000 550,000 850,000 1,400,000 2,600,000 800,0002 Silver Strand Undergrounding 3,595,596 3,595,596 3,595,596 200,000 3 Street Preventive Maintenance (COR04 RTIP-Street/Road Maintenance; Minor Repair) 1,400,000 650,000 700,000 700,000 3,450,000 1,725,000 1,725,000 4 Shores Median Design SR-75 from Avenida Del Sol to Avenida Lunar 1,440,000 1,440,000 1,440,000 1,040,000 400,000 5 Adella/Ynez Undergrounding 2,250,000 2,250,000 2,250,000 2,250,000 6 Neighborhood Lighting & Street Improvements Along Third and Fourth Streets 550,000 550,000 550,000 550,000 7 Pomona Avenue and Underground Utility Design 300,000 300,000 300,000 300,000 300,000 8 Street, Curb & Gutter COR07 RTIP 717,992 717,992 717,992 717,992 9 Street, Curb & Gutter FY 2025-26 COR07 RTIP 1,250,000 1,250,000 1,250,000 967,992 282,008 10 Coronado Gateway 5,310,688 5,310,688 5,310,688 4,339,184 971,504 11 First Street Undergrounding 350,000 200,000 150,000 350,000 150,000 100,000 12 Seawall Stabilization & Repair 600,000 600,000 600,000 100,000 500,000 13 Alley Replacement/Repairs (NEW) 500,000 500,000 500,000 500,000 14 Traffic Signal and Control Device Upgrades (NEW) 592,381 532,381 60,000 592,381 50,000 430,000 112,38115 Shores Promenade Replacement/Repairs Phase 1 275,000 275,000 275,000 275,000 16 Shores Sidewalk Repairs 220,000 220,000 220,000 220,000 17 Bike Path Improvements 550,000 550,000 550,000 550,000 18 Nature's Bridge to Discovery-Man's Migration to Silver Strand 1,500,000 1,500,000 1,500,000 1,500,000 19 Downtown Enhancement 100 Block 1,210,000 1,210,000 1,210,000 50,000 1,160,000 Category Total 24,611,657 17,796,657 1,610,000 3,275,000 1,910,000 1,470,000 26,061,657 6,565,000 2,550,000 1,775,000 1,397,992 6,305,000 112,381 4,889,184 1,271,504 64 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 646
Wastewater (WW) Project Budget Appropriations to Date FY26 FY27 FY28 FY29 FY30 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 550,000 550,000 550,000 550,000 2 Satellite Water Recycling and Turf Care Facilities 1,172,000 1,172,000 1,172,000 1,172,0003 Wastewater High Priority Mains & Manholes Project (FY23-24) 2,300,000 2,300,000 2,300,000 2,300,000 4 Wastewater Emergency Risk Evaluation 30,000 30,000 30,000 30,000 5 Parker Pump Station Rehabilitation 32,877,156 30,877,196 30,877,196 283,500 32,593,656 Txfr from CDA 6 Cays Pump Station Improvements 500,000 500,000 500,000 500,000 7 Wastewater Flow Meter Installations 100,000 100,000 100,000 100,000 8 Pump Station Upgrades and Maintenance 2,500,000 500,000 500,000 500,000 500,000 500,000 2,500,000 2,500,000 9 Glorietta Bay Pump Station Permanent Generator & ATS 1,000,000 500,000 500,000 1,000,000 1,000,000 10 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 11 Alameda Blvd (Third and Fourth) Trunk Line MH Additions 500,000 500,000 500,000 500,00012 Pipe Capacity Eval b/t MH156/7 @8th & Alameda 500,000 500,000 500,000 500,000 Category Total 46,429,156 36,029,196 0 2,600,000 2,100,000 2,100,000 44,429,196 1,455,500 44,973,656 Storm Drain (SD) Project Budget Appropriations to Date FY26 FY27 FY28 FY29 FY30 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 350,000 350,000 350,000 350,000 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 Generator-Aboveground 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 2,100,000 0 1,212,500 400,000 500,000 4,212,500 350,000 950,000 2,912,500 Totals 104,073,996 60,986,282 2,960,000 23,051,287 7,035,000 5,780,000 103,524,036 16,760,727 2,550,000 1,775,000 1,397,992 6,305,000 112,381 4,889,184 1,331,000 328,989 8,878,467 44,973,656 9,442,000 2,912,500 1,271,504 65 Attachment 1
Item 8.c
May 20, 2025 City of Coronado Page 647
Item 8.d
May 20, 2025 City of Coronado Page 648
Item 11.a
May 20, 2025 City of Coronado Page 649

Coronado City CouncilMay 20, 2025

Coronado City Council
May 20, 2025