Coronado City Council
May 19, 2026

AGENDA
REGULAR MEETING
City of Coronado City Council/
The City of Coronado Acting as the Successor Agency to the Community Development Agency of the City of Coronado
May 19, 2026 04:00 PM
Coronado City Hall Council Chamber
1825 Strand Way
Coronado, California 92118
In compliance with the Americans with Disabilities Act (ADA), if you need special assistance to participate in a City meeting or other services offered by this City, please contact the Office of the City Clerk at (619) 522-7320. Assisted listening devices are available at this meeting. Ask the City Clerk if you desire to use this device. Upon request, the agenda and documents in the agenda packet can be made available in appropriate alternative formats to persons with a disability.

Notification of at least 72 hours prior to the meeting or time when services are needed will assist the City staff in assuring that reasonable arrangements can be made to provide accessibility to the meeting or service.

A copy of the agenda with the background material is available for public inspection at City Hall, at the Public Library, or on our website at www.coronado.ca.us. Writing and documents regarding an agenda item on an open session meeting, received after the official posting and distributed to the City Council for consideration, will be made available for public viewing at City Hall and on the City website. Materials submitted for consideration should be forwarded to the Office of the City Clerk at [email protected].

CALIFORNIA ENVIRONMENTAL QUALITY ACT
The California Environmental Quality Act (CEQA) is the state law that requires the City to evaluate and document the potential environmental consequences of discretionary decision. (See, California Public Resources Code Sections 2100021189.3; and the "CEQA Guidelines" at California Code of Regulations Title 14, Division 6, Chapter 3, Sections 1500015387.) For each item that requires a CEQA determination by the City Council, there is a reference to that determination on this agenda, and more information regarding the CEQA analysis is included in the documents that accompany this agenda. To the exent that City staff determines that particular items are not subject to CEQA, there will be no indication of a CEQA action on this agenda.

May 19, 2026 City of Coronado Page 1
CALL TO ORDER AND ROLL CALL
PLEDGE OF ALLEGIANCE

PRESENTATIONS
Historic Preservation Month Proclamation Page 6
CONSENT CALENDAR
All items listed under this section are considered to be routine and will be acted upon with one motion. There will be no separate discussion of these items unless a member of the City Council or the public so requests, in which event, the item will be considered separately in its normal sequence.

Approval of Reading by Title and Waiver of Reading in Full of Ordinances on This Agenda
Recommendation:

Approve the reading by title and waive the reading in full of all Ordinances on the agenda.

Approve Warrants Certified by Treasurer as Correct and BudgetCompliant for FY 2025-26Page 7 Recommendation:

Approve the Warrants as certified by the City/Agency Treasurer.

Approval of the Minutes of April 21 and May 5, 2026, Regular and Closed Session Meetings

Recommendation:

Approve the Minutes of April 21 and May 5, 2026 Regular and Closed Session Meetings.

Second Reading and Adoption of an Ordinance Amending Chapter

60.08 of the Coronado Municipal Code Revising Procedures for Setting Rates for Sanitary Sewer Services

Recommendation:

Waive second reading of and adopt Ordinance 2026-02 amending Chapter 60.08 of the Coronado Municipal Code (CMC).

Second Reading and Adoption of an Ordinance of the City Council of the City of Coronado Adding Coronado Municipal Code Chapter

40.74 to Prohibit the Sale and Distribution of Kratom

Recommendation:

Waive second reading and adopt Ordinance No. 2026-03 of the City Council of the City of Coronado Adding Chapter 40.74 to the Coronado Municipal Code to Prohibit the Sale and Distribution of Kratom.

1. 2.

3. 3.a

4. 4.a

4.b

4.c

4.d

4.e
May 19, 2026 City of Coronado Page 2
Modification of Applicable Time and Days of the Spreckels Park Permit Parking Zone

Recommendation:

Adopt a “Resolution of the City Council of the City of Coronado, California, Modifying Regulations for the Permit Parking Zone Along Spreckels Park on C Avenue Between Sixth and Seventh Streets”.

ORAL COMMUNICATIONS
Comments relating to items on the agenda are taken at the time the items are heard. Any person wishing to address the City Council on items not appearing on this agenda but within its jurisdiction shall give their name and limit comments to three (3) minutes, unless modified by the Chair. Additionally, written comments may be submitted on the City’s website or via email. Requests for public comment via Zoom must be made at least 24 hours in advance of the meeting. Please contact the City Clerk at (619) 522- 7320 or [email protected] for more information.

CITY MANAGER/EXECUTIVE DIRECTOR
PUBLIC HEARINGS
Public Hearing on Vacancies, Recruitment, and Retention Efforts in Compliance with Assembly Bill 2561

Recommendation:

Receive a presentation on the status of the City’s employee vacancies, recruitment, and retention efforts. Receive and file the report in compliance with State Assembly Bill 2561.

GENERAL BUSINESS
Council Reports on Interagency Assignments Page 95
Questions allowed to clarify but no responses, discussion or action. Councilmembers are asked to limit their oral reports to three (3) minutes.

Consideration of Appointment of One Student Representative to Serve a One-Year Term on the Parks and Recreation Commission

Recommendation:

Consider for appointment one (1) student representative (non-voting) to serve a one-year term set to begin June 1, 2026, and expire May 31, 2027, on the Parks and Recreation Commission.

Fiscal Year 2026-27 Proposed Budget and Financial Plan
Presentation

Recommendation:

Receive the presentation and report on the Fiscal Year (FY) 2026-27 proposed Budget

4.f

5. 6.

7. 7.a

8. 8.a

8.b

8.c
May 19, 2026 City of Coronado Page 3
and Financial Plan and provide direction as needed.

Adoption of Resolutions Calling for and Giving Notice of the November 3, 2026 General Municipal Election for the Election of Municipal Officers and Submitting a Ballot Measure, if approved, Increasing the Permissible Height of “Multiple-Family
Developments” in the City’s R-4 Multiple Family Residential Zone; Setting forth Primary and Rebuttal Argument Regulations; Requesting Consolidation of the General Municipal Election with the San Diego County Statewide Election; Introduction and Waiver of First Reading of Ordinance No. 2026-04 Amending the Zoning Code and Orange Avenue Corridor Specific Plan to Increase Allowable Building Heights in the R-4 Multiple-Family Residential Zone; and Other Related Election Matters

Recommendation:

Consider adoption of resolutions calling and giving notice of the November 3, 2026 General Municipal Election for the election of two Members of the City Council and submitting a ballot measure, if approved, increasing the permissible height of “multiplefamily development” in the City’s R-4 Multiple Family Residential Zone; setting forth primary and rebuttal argument regulations; introduce and waive first reading of Ordinance No. 2026-04, amending the Zoning Code and Orange Avenue Corridor Specific Plan to increase allowable building heights in the R-4 Multiple-Family Residential Zone requesting consolidation of the City’s election with the Statewide General Election to be conducted by the County of San Diego, and directing the City Clerk to file the appropriate documents with the San Diego County Board of Supervisors and the Registrar of Voters; and other related election matters.

BOARD, COMMISSION, AND ADVISORY COMMITTEE REPORTS
Consideration of the Library Board of Trustees Fiscal Year 2026- 2027 Work Plan

Recommendation:

Consider the proposed work plan for the Library Board of Trustees for Fiscal Year (FY) 2026-2027.

Consideration of the Historic Resource Commission Fiscal Year 2026-27 Work Plan

Recommendation:

Consider the proposed work plan for the Historic Resource Commission for Fiscal Year (FY) 2026-27.

Consideration of the Planning and Design Commission Fiscal Year 2026-27 Work Plan

Recommendation:

Consider the proposed work plan for the Planning and Design Commission for Fiscal Year (FY) 2026-27.

8.d

9. 9.a

9.b

9.c
May 19, 2026 City of Coronado Page 4
CITY ATTORNEY
COMMUNICATIONS WRITTEN

ADJOURNMENT

10. 11.

12. May 19, 2026 City of Coronado Page 5
Item 3.a
May 19, 2026 City of Coronado Page 6
I hereby certify that the demands listed in the table below and on the attached vendor payment audit report for the City of Coronado and the City of Coronado Acting as the Successor Agency to the Community Development Agency of the City of Coronado are correct and just to the best of my knowledge and conform to approved budgets for Fiscal Year 2025/2026. Money is available in the proper funds to pay these demands.
_____________________________________________________
John J. Kim
Director of Administrative Services
_____________________________________________________
Mayor
Approved by the City Council on May 19, 2026
Agency Warrant(s) Voucher(s)
City of Coronado 20018718-800000009 V5008756-V5008842
City of Coronado Acting as the Successor
Agency to the Community Development
Agency of the City of Coronado
Voided Warrant(s) and Vouchers

Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 7
100 General Fu 100-14100 5008774 4/29/2026 DATASKILL, INC. FY27 IBM WebSphere MQ Processor Value Unit (PVU)
1,557.50
100 General Fu 100-14100 20018872 5/6/2026 JUSTFOIA, INC JustFOIA Pro Plus FY27 6,638.63 100-14100 8,196.13
100 General Fu 100-14215 20018742 4/29/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
APR26 CALCARD PREPAY 61,000.00
100 General Fu 100-14215 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
APR26(1) PREPAY REVERSAL -21,200.00
100-14215 39,800.00
100 Non-Depart 10010000-80030 5008776 4/29/2026 PACIFIC ANIMAL

WELFARE SOCIETY
01 AMMENDMENT MNTHLY
PYMNT - MAY26
48,294.00
10010000-80030 48,294.00
100 Non-Depart 10010000-80112 20018791 5/6/2026 CAL-AM WATER (CITY

HALL ACCOUNT)
CH 5IN FIRE MAY26 100.14
10010000-80112 100.14
100 Non-Depart 10010000-80210 20018803 5/6/2026 AT&T/MCI (CITY MGR) BAN 9391033606 APR26 CW

ALARM LINES
299.26
100 Non-Depart 10010000-80210 20018804 5/6/2026 AT&T/MCI (CITY MGR) BAN 9391033624 APR26 CW WAN

63.82 100 Non-Depart 10010000-80210 20018805 5/6/2026 AT&T/MCI (CITY MGR) BAN 9391033616 APR26 CH

ALARM LINES

94.20 100 Non-Depart 10010000-80210 20018806 5/6/2026 AT&T/MCI (CITY MGR) BAN 9391033623 APR26 CW TL PROJ

94.23 100 Non-Depart 10010000-80210 20018807 5/6/2026 AT&T/MCI (CITY MGR) BAN 9391063570 CH EMERG BACKUP LINES APR26
287.19
10010000-80210 838.70
100 Non-Depart 10010000-80600 5008762 4/29/2026 C A SHORT COMPANY, INC

01.Service Award Gifts FY26 585.09
10010000-80600 585.09
100 Non-Depart 10010000-80650 5008776 4/29/2026 PACIFIC ANIMAL

WELFARE SOCIETY

PAWS EMERGENCY BOARDING
JAN-MARCH 26
5,680.00
100 Non-Depart 10010000-80650 5008824 5/6/2026 PACIFIC ANIMAL

WELFARE SOCIETY

PAWS EMERGENCY BOARDING
01APR-30APR2026
2,400.00
100 Non-Depart 10010000-80650 20018768 4/29/2026 COMPASS GROUP USA, INC.

01. Coffee Service CH 397.54
10010000-80650 8,477.54

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 8
100 Legislativ 10011000-80340 20018834 5/6/2026 SAN DIEGO MILITARY

ADVISORY COUNCIL
2026 MEIR GOLD

SPONSORSHIP
3,000.00
100 Legislativ 10011000-80340 20018847 5/6/2026 KELLY PURVIS LOCC CITY LEADERS SUMMIT 255.45 10011000-80340 3,255.45
100 Public Com 10012203-80030 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Zoom monthly services 663.72
10012203-80030 663.72
100 Public Com 10012203-80600 20018840 5/6/2026 KELLEY CASEY AOH PHOTOGRAPHER-MAY26 500.00 10012203-80600 500.00
100 Legal Serv 10012204-80040 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
PD ADV 03 0001.011 5,801.60
100 Legal Serv 10012204-80040 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
RETAIN 03 80 HRS #01 22,374.00
100 Legal Serv 10012204-80040 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
RETAIN 03 8199-0001 #02 12,860.09
10012204-80040 41,035.69
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
MAYSTRENKO 03 0066.025 394.80
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
SANCHEZ,M 03 0066.024 5,956.90
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
PLAYER 03 0066.023 658.00
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
ARNOLD 03 0066.020 61,763.10
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
REUBEN 03 0066.018 24,389.20
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
FRANK,L 03 0066.016 822.50
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
FRYE,S 03 0066.012 3,387.99
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
DEL ISLAND 03 0066.029 931.20
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
RWQCB 03 8199-0001.014 1,124.80
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
WWRS 03 0001.015 4,203.20
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
FILANC CHG ORD 03 0065.006 3,802.40
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
ADOLPHE 03 0066.019 677.00
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
PERGOLA 03 0066.026 855.40
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
VILLA 03 0066.028 133.60
100 Legal Serv 10012204-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
RWQCB 02 8199-0001.014 1,776.00

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 9
10012204-80041 110,876.09
100 City Clerk 10013000-80030 20018773 4/29/2026 FOURTH & BEACH INC 00. ELECTION HANDBOOK

DESIGN - SPINE/COVER
1,500.00
10013000-80030 1,500.00
100 Finance Di 10014401-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Gel pens for Fin 13.32
10014401-80650 13.32
100 Human Reso 10014402-80055 20018793 5/6/2026 ST OF CA DEPT OF

JUSTICE-ACCOUNTING

03. Live Scan MAR26 669.00
100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

30.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

30.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

30.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

30.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

30.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

79.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

30.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

35.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

35.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

35.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

35.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

84.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

35.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

84.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

35.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

35.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

84.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

35.00 100 Human Reso 10014402-80055 20018820 5/6/2026 POSTAL ANNEX+ 05. PRE-EMPLOYMENT LIVE SCAN

35.00 100 Human Reso 10014402-80055 5008833 5/6/2026 ZOUBEK CONSULTING, LLC
Mar 26 Safety Consultant 4,685.63
100 Human Reso 10014402-80055 5008833 5/6/2026 ZOUBEK CONSULTING, LLC
Apr 26 Safety Consultant 1,887.77

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 10
100 Human Reso 10014402-80055 20018865 5/6/2026 ACOLAD INC 06. HR INVESTIGATIONS 14.00 100 Human Reso 10014402-80055 20018772 4/29/2026 OCCUPATIONAL HEALTH

CENTERS

07. Occ Med Pre Emp Exam 685.00
10014402-80055 8,767.40
100 Human Reso 10014402-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Items for job fair 53.04
100 Human Reso 10014402-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Lunch for IT App Mgr interview
panel

90.00 100 Human Reso 10014402-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Table cover for job fair 312.10
100 Human Reso 10014402-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Job Recruitment 954.09
100 Human Reso 10014402-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Snacks for interview panel 106.40
10014402-80340 1,515.63
100 Human Reso 10014402-80390 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Job Posting - Fire Division Chief 575.00
10014402-80390 575.00
100 Human Reso 10014402-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Disputed item refund -53.86
100 Human Reso 10014402-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
City Logo Stickers 92.67
100 Human Reso 10014402-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Passport to Coronado Material 404.91
100 Human Reso 10014402-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Passport to Coronado Material 2,216.06
100 Human Reso 10014402-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Repayment of disputed item 53.86
100 Human Reso 10014402-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Water for HR meetings 59.96
100 Human Reso 10014402-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
PVC cards for HR 7.53
10014402-80650 2,781.13
100 Systems Ad 10014403-80030 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
DNS usage 0.40
100 Systems Ad 10014403-80030 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Domain renewal -
CoronadoPD.info

67.18 100 Systems Ad 10014403-80030 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
SSL certificate - Laserfiche 119.99
100 Systems Ad 10014403-80030 5008826 5/6/2026 RAMUNDSEN SUPERIOR

HOLDINGS
Public Administration Project
Management Services

90.00 100 Systems Ad 10014403-80030 5008826 5/6/2026 RAMUNDSEN SUPERIOR

HOLDINGS
Public Administration Data
Conversion Services
630.00
100 Systems Ad 10014403-80030 5008782 4/29/2026 LANGAN ENGINEERING AND
Professional Services 02/21/26 -
03/27/26
10,572.50
100 Systems Ad 10014403-80030 5008782 4/29/2026 LANGAN ENGINEERING AND
Professional Services 01/24/26 -
02/20/26
8,145.50
100 Systems Ad 10014403-80030 5008836 5/6/2026 ASSURED DATA PROTECTION, INC.

FY26 Backup and DR Services 3,388.00

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 11
100 Systems Ad 10014403-80030 20018872 5/6/2026 JUSTFOIA, INC JustFOIA Pro Plus FY26 1,327.72 10014403-80030 24,341.29
100 Systems Ad 10014403-80055 20018848 5/6/2026 WESTERN A/V Equipment Rack Hardware - Council Chamber
4,942.35
10014403-80055 4,942.35
100 Systems Ad 10014403-80131 5008835 5/6/2026 MITSUBISHI ELECTRIC POWER PRODUCTS INC.

BATTERY REPLACEMENT &
LABOR
9,416.26
10014403-80131 9,416.26
100 Systems Ad 10014403-80210 5008817 5/6/2026 CONCORD

TECHNOLOGIES
Cloud Fax Services 132.02
100 Systems Ad 10014403-80210 5008777 4/29/2026 COX BUSINESS 00. Internet City - PD 1,125.00 100 Systems Ad 10014403-80210 20018763 4/29/2026 CHARTER

COMMUNICATIONS

HOLDINGS, LLC
Fiber Internet 6,421.27
100 Systems Ad 10014403-80210 20018863 5/6/2026 PROTEL
COMMUNICATIONS INC.

Replacing the handset and
handset cord
255.00
10014403-80210 7,933.29
100 Systems Ad 10014403-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Meals - MISAC conference - BL 42.75
100 Systems Ad 10014403-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Meals - MISAC conference - BL 20.76
100 Systems Ad 10014403-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Meals - MISAC conference - BL 20.00
100 Systems Ad 10014403-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Hotel stay - MISAC conf - BL 321.89
100 Systems Ad 10014403-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Hotel stay - MISAC conf - MH 308.78
100 Systems Ad 10014403-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Meals - MISAC conference - BL 9.78
100 Systems Ad 10014403-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Hotel stay - Tyler conference - AA 592.96
10014403-80340 1,316.92
100 Systems Ad 10014403-80650 5008763 4/29/2026 CDW GOVERNMENT

CENTERS, INC
HP UNIV BOND 36 X150' 99.28
100 Systems Ad 10014403-80650 5008763 4/29/2026 CDW GOVERNMENT

CENTERS, INC

HP PGWIDE UNIV BOND PAPER
3IN 36X500
248.26
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Virtual meeting headset 327.74
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Virtual meeting headset 327.74
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
USB to Ethernet Adapter 40.84
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
USB to Ethernet Adapter 30.69

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 12
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Mouse 75.41
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Virtual meeting headset 327.74
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
USB hub 21.54
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Mouse 75.41
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
USB chargers 193.86
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Laptop sleeve 24.77
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Laptop cases 93.08
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Laptop cases 250.14
100 Systems Ad 10014403-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
AirTags to track IT items 108.16
10014403-80650 2,244.66
100 Police Adm 10021101-80030 20018802 5/6/2026 LLOYD PEST CONTROL CO,INC

PEST CONTRIL APRIL - JUNE
2026
262.00
100 Police Adm 10021101-80030 5008758 4/29/2026 SAN DIEGO COUNTY SHERIFF'S DEPT.
5150 CONTRACT JAN - MAR
2026
1,241.46
100 Police Adm 10021101-80030 20018838 5/6/2026 SALEM AND BIDDLE INC CROSSING GUARDS JAN 2026 11,192.00 100 Police Adm 10021101-80030 20018838 5/6/2026 SALEM AND BIDDLE INC CROSSING GUARDS FEB 2026 11,020.00 10021101-80030 23,715.46
100 Police Adm 10021101-80055 20018743 4/29/2026 NET TRANSCRIPTS, INC. TRANSCRIPTION SERVICE 238.08 100 Police Adm 10021101-80055 5008823 5/6/2026 CODE 4 INVESTIGATIONS, INC.

BACKGROUND - B. BUGARIN/K.

KROENING
1,300.00
100 Police Adm 10021101-80055 20018785 4/29/2026 ONE-TIME VENDOR - PER DIEM

PER DIEM - BACKGROUND -

BRENNAN

86.00 10021101-80055 1,624.08
100 Police Adm 10021101-80110 20018737 4/29/2026 SDG&E-(POLICE) PD ELECTRIC MAR APR 2026 19,964.86 10021101-80110 19,964.86
100 Police Adm 10021101-80111 20018737 4/29/2026 SDG&E-(POLICE) PD GAS MAR APR 2026 558.30 10021101-80111 558.30
100 Police Adm 10021101-80130 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
01 POL RADIO 1,308.45
100 Police Adm 10021101-80130 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
01 POL RADIO 3,074.40
10021101-80130 4,382.85

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 13
100 Police Adm 10021101-80210 20018739 4/29/2026 VERIZON WIRELESS PD CELL PHONE MAR APR 2026 4,418.57 100 Police Adm 10021101-80210 20018751 4/29/2026 AT&T (CALNET 3) PD DESK PHONES MAR APR 2026
651.04
100 Police Adm 10021101-80210 20018839 5/6/2026 AT&T (CALNET 3) PD RECRUIT LINE MAR-APR 2026

0.01 100 Police Adm 10021101-80210 20018858 5/6/2026 AT&T MOBILITY, LLC PD CELL SVC MAR APR 2026 1,328.34 100 Police Adm 10021101-80210 20018858 5/6/2026 AT&T MOBILITY, LLC SECURITY CAMERA MAR APR 2026
237.24
10021101-80210 6,635.20
100 Police Adm 10021101-80330 20018719 4/29/2026 PETTY CASH - POLICE SVC.

PER DIEM-TRICOUNTY EXEC

WKRSHP-CONNELLY
118.00
100 Police Adm 10021101-80330 20018719 4/29/2026 PETTY CASH - POLICE SVC.

PER DIEM-AOT-TANGLAO 32.00
100 Police Adm 10021101-80330 20018719 4/29/2026 PETTY CASH - POLICE SVC.

PER DIEM-AOT-P. RUDE 32.00
100 Police Adm 10021101-80330 20018719 4/29/2026 PETTY CASH - POLICE SVC.

PER DIEM-AOT-WRAY 32.00
100 Police Adm 10021101-80330 20018719 4/29/2026 PETTY CASH - POLICE SVC.

PER DIEM-AOT-BEEBE 32.00
100 Police Adm 10021101-80330 20018778 4/29/2026 ONE-TIME VENDOR - EE REIMB

EE MILEAGE REIMB - AOT -
WRAY

52.49 10021101-80330 298.49
100 Police Adm 10021101-80340 20018719 4/29/2026 PETTY CASH - POLICE SVC.

ATAC AWARDS -

CONNELLY/VELEZ

80.00 100 Police Adm 10021101-80340 20018719 4/29/2026 PETTY CASH - POLICE SVC.

ATAC AWARDS-HARRIS 40.00
100 Police Adm 10021101-80340 20018719 4/29/2026 PETTY CASH - POLICE SVC.

ATAC AWARDS-FLORES 40.00
100 Police Adm 10021101-80340 20018719 4/29/2026 PETTY CASH - POLICE SVC.

ATAC AWARDS-CEDENO 40.00
10021101-80340 200.00
100 Police Adm 10021101-80575 20018719 4/29/2026 PETTY CASH - POLICE SVC.

CEILING AIR DIVERTER 58.34
100 Police Adm 10021101-80575 20018719 4/29/2026 PETTY CASH - POLICE SVC.

RECRUITMENT TABLE CLOTH

DRY CLEANING

18.00 10021101-80575 76.34
100 Police Adm 10021101-80590 20018856 5/6/2026 ODP BUSINESS

SOLUTIONS, LLC
PAPER 772.02
10021101-80590 772.02
100 Police Adm 10021101-80595 20018782 4/29/2026 ONE-TIME VENDOR - EE REIMB
EE REIMB INSTORIES APP 119.99
10021101-80595 119.99

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 14
100 Police Adm 10021101-80610 20018823 5/6/2026 ULINE, INC P & E SUPPLIES 369.87 10021101-80610 369.87
100 Police Adm 10021101-80635 20018757 4/29/2026 UNIFIRST FIRST AID CORP
FIRST AID SUPPLIES 127.22
10021101-80635 127.22
100 Police Adm 10021101-80650 5008757 4/29/2026 ENTENMANN ROVIN CO REFINSH FLAT BADGE 66.85 10021101-80650 66.85
100 Police Fie 10021102-80650 20018794 5/6/2026 CORONADO LOCK AND KEY
KEYS 15.09
100 Police Fie 10021102-80650 20018779 4/29/2026 ONE-TIME VENDOR - EE REIMB
EE REIMG MOTOR LENSES 193.92
10021102-80650 209.01
100 Fire Servi 10025000-45020 20018876 5/6/2026 ONE-TIME VENDOR -

AMBULANCE
CRD25001214-SHEFFLER 150.00
10025000-45020 150.00
100 Fire Servi 10025501-70032 20018783 4/29/2026 ONE-TIME VENDOR - EE REIMB

03. 4/26 BOOT REIMB 400.00
10025501-70032 400.00
100 Fire Servi 10025501-80030 20018731 4/29/2026 CITY OF SAN DIEGO 16. QTR3 DISPATCH 46,064.06 100 Fire Servi 10025501-80030 20018736 4/29/2026 STERICYCLE, INC. 08. SHRED SVC 109.71 100 Fire Servi 10025501-80030 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
16 FIRE RADIO 2,226.50
100 Fire Servi 10025501-80030 5008819 5/6/2026 KRONOS SAASHR INC 01. 3/26 TS IVR 17.62 100 Fire Servi 10025501-80030 20018771 4/29/2026 FOCUS PSYCHOLOGICAL

SERVICE, INC

15. 3/26 CRISIS COUNSLING 1,600.00
100 Fire Servi 10025501-80030 20018771 4/29/2026 FOCUS PSYCHOLOGICAL

SERVICE, INC
15 12/25 CRISIS CONSLING 700.00
10025501-80030 50,717.89
100 Fire Servi 10025501-80110 20018732 4/29/2026 SDG&E-(FIRE SRV

ACCOUNT)

01. 3/26 36 ELEC 3,325.19
10025501-80110 3,325.19

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 15
100 Fire Servi 10025501-80111 20018732 4/29/2026 SDG&E-(FIRE SRV

ACCOUNT)

01. 3/26 36 GAS 80.14
10025501-80111 80.14
100 Fire Servi 10025501-80112 20018726 4/29/2026 CAL-AM WATER (FIRE

ACCOUNT)

01. 4/26 36 SPRINKLERS 63.37
10025501-80112 63.37
100 Fire Servi 10025501-80130 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

18. RADIO CLIPS 62.39
100 Fire Servi 10025501-80130 20018749 4/29/2026 GRAFIX SYSTEMS 18. VEHICLE GRAPHICS 645.74 100 Fire Servi 10025501-80130 5008828 5/6/2026 SOCAL PPE, LLC 13. PPE REPAIR 133.00 100 Fire Servi 10025501-80130 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC

19. APPARATUS SUPPLIES 54.50
10025501-80130 895.63
100 Fire Servi 10025501-80132 20018794 5/6/2026 CORONADO LOCK AND KEY

01. FILE CABINET LOCK 125.00
100 Fire Servi 10025501-80132 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

01. STANDING OFFICE ITEMS 31.20
100 Fire Servi 10025501-80132 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

02. HYDRANT SUPPLIES 924.37
10025501-80132 1,080.57
100 Fire Servi 10025501-80210 20018729 4/29/2026 AT&T (CORONADO FIRE DEPT)

01. 3/26 CAYS 911 31.91
100 Fire Servi 10025501-80210 20018729 4/29/2026 AT&T (CORONADO FIRE DEPT)

01. 3/26 CAYS FAX 30.34
100 Fire Servi 10025501-80210 20018729 4/29/2026 AT&T (CORONADO FIRE DEPT)
01 3/26 TELESTAFF 155.38
100 Fire Servi 10025501-80210 20018729 4/29/2026 AT&T (CORONADO FIRE DEPT)

01. 3/26 HQ FAX 30.34
100 Fire Servi 10025501-80210 20018729 4/29/2026 AT&T (CORONADO FIRE DEPT)

01. 3/26 HQ 911 31.91
100 Fire Servi 10025501-80210 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

00. 4/26 FD-STARLINK SVC 50.00
100 Fire Servi 10025501-80210 20018762 4/29/2026 CHARTER

COMMUNICATIONS

HOLDINGS, LLC
Fire Cable – HQ Station – 6 TVs 206.23
100 Fire Servi 10025501-80210 20018765 4/29/2026 AT&T MOBILITY, LLC 02. 3/26 FD CELL 166.28 100 Fire Servi 10025501-80210 20018765 4/29/2026 AT&T MOBILITY, LLC 04. 3/26 FD IPADS 478.80 10025501-80210 1,181.19
100 Fire Servi 10025501-80280 20018720 4/29/2026 VESTIS GROUP, INC. 01. 36 0422 TOWEL MAT 102.94 100 Fire Servi 10025501-80280 20018720 4/29/2026 VESTIS GROUP, INC. 01. 37 0422 TOWEL MAT 78.28

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 16
100 Fire Servi 10025501-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01. 36 0429 TOWEL MAT 102.94 10025501-80280 284.16
100 Fire Servi 10025501-80300 20018820 5/6/2026 POSTAL ANNEX+ 01. BADGE SHIPPING 12.12 100 Fire Servi 10025501-80300 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

01. AMBULANCE POSTAGE 8.85
10025501-80300 20.97
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

16. OFFICE LOCK BOX 58.63
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

16. LOCKBOX RETURN -58.63
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

14. OES KNOX CORD 121.76
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

06. (C) DINS TRNG MARTINEZ 200.00
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. DEPT MTG REFRESHMENTS 164.73
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. DEPT MTG REFRESHMENTS 66.91
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

11. STATION CONF FLIGHTS 956.40
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. MTG REFRESHMENTS 30.00
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. MTG REFRESHMENTS 42.48
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. MTG REFRESHMENTS 31.13
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. MTG REFRESHMENTS 40.00
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. MTG REFRESHMENTS 50.95
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. MTG REFRESHMENTS 71.95
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. MTG REFRESHMENTS 40.00
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. MTG REFRESHMENTS 60.00
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. MTG REFRESHMENTS 40.00
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. MTG REFRESHMENTS 72.95
100 Fire Servi 10025501-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

08. MTG REFRESHMENTS 44.00
100 Fire Servi 10025501-80340 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC

14. MICROFIBER TOWELS 38.28
100 Fire Servi 10025501-80340 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC

14. OES SUPPLIES 180.97
100 Fire Servi 10025501-80340 20018784 4/29/2026 ONE-TIME VENDOR -

TUITION

04. CE SOLUTIONS RAMOS 113.35
100 Fire Servi 10025501-80340 20018884 5/6/2026 ONE-TIME VENDOR -

TUITION

04. WRITING AND EDITING 196.00

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 17
10025501-80340 2,561.86
100 Fire Servi 10025501-80571 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

03. FC FUEL (4) 120.14
100 Fire Servi 10025501-80571 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

03. FC FUEL (4) 100.00
10025501-80571 220.14
100 Fire Servi 10025501-80610 20018728 4/29/2026 LIFE ASSIST, INC. 01. EMS SUPPLIES 2,572.19 100 Fire Servi 10025501-80610 20018801 5/6/2026 LIFE ASSIST, INC. 01. EMS SUPPLIES 1,713.01 100 Fire Servi 10025501-80610 20018801 5/6/2026 LIFE ASSIST, INC. 01. EMS SUPPLIES 1,120.60 100 Fire Servi 10025501-80610 5008764 4/29/2026 WESTAIR GASES & EQUIPMENT, INC.

02. 02 REFILL 271.21
100 Fire Servi 10025501-80610 5008784 4/29/2026 BOUND TREE MEDICAL LLC

01. EMS SUPPLIES 256.33
100 Fire Servi 10025501-80610 5008784 4/29/2026 BOUND TREE MEDICAL LLC

01. EMS SUPPLIES 898.41
100 Fire Servi 10025501-80610 5008784 4/29/2026 BOUND TREE MEDICAL LLC

01. EMS SUPPLIES 606.04
10025501-80610 7,437.79
100 Fire Servi 10025501-80650 20018808 5/6/2026 STAPLES, INC. 01. QUILL ANNL MBSP 75.41 100 Fire Servi 10025501-80650 20018808 5/6/2026 STAPLES, INC. 01. OFFICE SUPPLIES 7.15 100 Fire Servi 10025501-80650 20018808 5/6/2026 STAPLES, INC. 01. OFFICE SUPPLIES 251.29 100 Fire Servi 10025501-80650 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

05. DEPOSIT ROSE PLAQUE 269.38
10025501-80650 603.23
100 Fire Servi 10025501-90030 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC

01. OFFICE

FURNITURE/STANDING
1,002.04
10025501-90030 1,002.04
100 Disaster P 10025502-80210 20018729 4/29/2026 AT&T (CORONADO FIRE DEPT)

02. 3/26 EOC PHONES 176.24
100 Disaster P 10025502-80210 20018765 4/29/2026 AT&T MOBILITY, LLC 01. 3/26 DP CELL 85.92 100 Disaster P 10025502-80210 20018770 4/29/2026 ROADPOST USA, INC. 03. 3/26 EOC SAT PHONES 154.50 10025502-80210 416.66
100 Fire/Beach 10025503-80110 20018810 5/6/2026 SDG&E-(LIFEGUARD ACCT)

01.4/26 LG ELEC 1,595.73
10025503-80110 1,595.73

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 18
100 Fire/Beach 10025503-80112 20018726 4/29/2026 CAL-AM WATER (FIRE

ACCOUNT)

01. 4/26 LG SPRINKLERS 63.37
10025503-80112 63.37
100 Fire/Beach 10025503-80130 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
03 LG RADIO 488.00
10025503-80130 488.00
100 Fire/Beach 10025503-80210 20018729 4/29/2026 AT&T (CORONADO FIRE DEPT)

01. 3/26 TWR ALARM 153.30
100 Fire/Beach 10025503-80210 20018729 4/29/2026 AT&T (CORONADO FIRE DEPT)

03. 3/26 LG FAX 30.34
100 Fire/Beach 10025503-80210 20018738 4/29/2026 VERIZON WIRELESS 02. 3/26 LG IPADS 532.14 100 Fire/Beach 10025503-80210 20018738 4/29/2026 VERIZON WIRELESS 01. 3/26 LG SIM CARDS 228.06 100 Fire/Beach 10025503-80210 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

00. 4/26 LG-STARLINK SVC 50.00
100 Fire/Beach 10025503-80210 20018765 4/29/2026 AT&T MOBILITY, LLC 04. 3/26 LG CELL 219.08 10025503-80210 1,212.92
100 Fire/Beach 10025503-80280 20018720 4/29/2026 VESTIS GROUP, INC. 02. LG 0422 TOWEL MAT 68.47 100 Fire/Beach 10025503-80280 20018788 5/6/2026 VESTIS GROUP, INC. 02. LG 0429 TOWEL MAT 68.47 10025503-80280 136.94
100 Fire/Beach 10025503-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

05. CSLSA LODGING 466.24
100 Fire/Beach 10025503-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

05. CSLSA LODGING 466.24
100 Fire/Beach 10025503-80340 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

02. EMR RENEWAL (5) 245.00
100 Fire/Beach 10025503-80340 20018781 4/29/2026 ONE-TIME VENDOR - EE REIMB

05. TOS FRESNO FLIGHT 181.79
100 Fire/Beach 10025503-80340 20018781 4/29/2026 ONE-TIME VENDOR - EE REIMB

05. TOS FRESNO MEAL 75.85
100 Fire/Beach 10025503-80340 20018781 4/29/2026 ONE-TIME VENDOR - EE REIMB

05. TOS FRESNO MEAL 49.00
100 Fire/Beach 10025503-80340 20018781 4/29/2026 ONE-TIME VENDOR - EE REIMB

05. TOS FRESNO MEAL 47.80
100 Fire/Beach 10025503-80340 20018780 4/29/2026 ONE-TIME VENDOR - EE REIMB

05. LG ACADEMY REIMB-EB 209.00
100 Fire/Beach 10025503-80340 20018881 5/6/2026 ONE-TIME VENDOR - EE REIMB

05. CTO-CONF PARKER 215.00
10025503-80340 1,955.92

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 19
100 Fire/Beach 10025503-80565 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD

00. FLOOD RESCUE EQUIP 4,897.08
10025503-80565 4,897.08
100 Fire/Beach 10025503-80571 20018880 5/6/2026 ONE-TIME VENDOR - EE REIMB

03. CSLSA FUEL 102.52
10025503-80571 102.52
100 Fire/Beach 10025503-80595 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC

01. SIGN/FLAG SUPPLIES 390.91
10025503-80595 390.91
100 Fire/Beach 10025503-80650 5008779 4/29/2026 AMAZON CAPITAL

SERVICES INC

06. OFFICE SUPPLIES 78.15
10025503-80650 78.15
100 PS Admin 10030001-80030 5008832 5/6/2026 LANGAN ENGINEERING AND
02 GIS SERVICES 1/24-2/20/26 1,141.87
100 PS Admin 10030001-80030 5008832 5/6/2026 LANGAN ENGINEERING AND
02 GIS SERVICES 2/21-3/27/26 1,075.57
10030001-80030 2,217.44
100 PS Admin 10030001-80130 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
PUB SVS RADIO 30.50
10030001-80130 30.50
100 PS Admin 10030001-80210 20018769 4/29/2026 AT&T MOBILITY II, LLC. 02 CELL PH MAR 2026 11.59 10030001-80210 11.59
100 PS Admin 10030001-80600 20018744 4/29/2026 TERRA BELLA NURSERY, INC
04 TREES 4,525.46
10030001-80600 4,525.46
100 PS Admin 10030001-80650 20018786 5/6/2026 PETTY CASH -

ENGINEERING
BIRTHDAY CARD - ADMIN 1.08
100 PS Admin 10030001-80650 20018788 5/6/2026 VESTIS GROUP, INC. 00 MATS/TOWELS APR 26 14.96 100 PS Admin 10030001-80650 20018788 5/6/2026 VESTIS GROUP, INC. 00 MATS/TOWELS APR 26 38.58 100 PS Admin 10030001-80650 20018864 5/6/2026 COMPASS GROUP USA, INC.
01 COFFEE SUPPLIES 587.36
10030001-80650 641.98

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 20
100 Streets Di 10030002-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 9.52 100 Streets Di 10030002-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 24.55 100 Streets Di 10030002-80030 5008832 5/6/2026 LANGAN ENGINEERING AND
00 GIS SERVICES 1/24-2/20/26 179.38
100 Streets Di 10030002-80030 5008832 5/6/2026 LANGAN ENGINEERING AND
00 GIS SERVICES 2/21-3/27/26 260.31
100 Streets Di 10030002-80030 20018862 5/6/2026 RYAN CAPDEVILLE TRIP HAZARD REMOVAL AT CAYS
20,631.00
10030002-80030 21,104.76
100 Streets Di 10030002-80110 20018734 4/29/2026 SDG&E-(PUBLIC

SERVICES ACCT)
01 ELEC 2/13-3/16/26 261.88
100 Streets Di 10030002-80110 20018734 4/29/2026 SDG&E-(PUBLIC

SERVICES ACCT)
01 1695 STRAND WAY 91.28
100 Streets Di 10030002-80110 20018734 4/29/2026 SDG&E-(PUBLIC

SERVICES ACCT)
01 1050 ORANGE AVE A 84.55
100 Streets Di 10030002-80110 20018734 4/29/2026 SDG&E-(PUBLIC

SERVICES ACCT)
01 LB2B D 8,108.40
10030002-80110 8,546.11
100 Streets Di 10030002-80130 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
PUB SVS RADIO 30.50
10030002-80130 30.50
100 Streets Di 10030002-80210 20018769 4/29/2026 AT&T MOBILITY II, LLC. 02 CELL PH MAR 2026 -152.61 10030002-80210 -152.61
100 Streets Di 10030002-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 7.67 100 Streets Di 10030002-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 7.67 10030002-80280 15.34
100 Streets Di 10030002-80650 20018836 5/6/2026 O'REILLY AUTO PARTS .04 WAX DETAILER 64.59 100 Streets Di 10030002-80650 20018853 5/6/2026 AMAZON.COM SALES, INC .04 CERTIFICATE FRAMES 36.45 10030002-80650 101.04
100 Parks Divi 10030003-80030 5008756 4/29/2026 M B OLIVER, INC .02 PEST CONTROL @ CAYS PARK

75.00 100 Parks Divi 10030003-80030 5008756 4/29/2026 M B OLIVER, INC .02 PEST CONTROL @

BAYVIEW PARK

75.00 100 Parks Divi 10030003-80030 5008756 4/29/2026 M B OLIVER, INC .02 PEST CONTROL @ SUNSET PARK

65.00 100 Parks Divi 10030003-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 25.85 100 Parks Divi 10030003-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 66.64

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 21
100 Parks Divi 10030003-80030 20018817 5/6/2026 PLANT TEK, INC .02 CONTRACT SVCS WEED

CONTROL ORANGE AVE

MEDIANS
950.00
100 Parks Divi 10030003-80030 20018817 5/6/2026 PLANT TEK, INC .02 CONTRACT SVCS WEED CTRL ORANGE AVE BUS DIST.
790.00
10030003-80030 2,047.49
100 Parks Divi 10030003-80110 20018734 4/29/2026 SDG&E-(PUBLIC

SERVICES ACCT)
01 ELEC 2/13-3/16/26 -4,689.75
100 Parks Divi 10030003-80110 20018734 4/29/2026 SDG&E-(PUBLIC

SERVICES ACCT)
01 1050 ORANGE AVE A 1,440.98
10030003-80110 -3,248.77
100 Parks Divi 10030003-80112 20018723 4/29/2026 CAL-AM WATER (PUBLIC

SERVICES ACCT)
01 WATER 2/27-3/30/26 53,846.18
100 Parks Divi 10030003-80112 20018723 4/29/2026 CAL-AM WATER (PUBLIC

SERVICES ACCT)
01 125 ALAMEDA BLD IRRG 72.19
10030003-80112 53,918.37
100 Parks Divi 10030003-80130 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
PUB SVS RADIO 30.50
10030003-80130 30.50
100 Parks Divi 10030003-80135 20018794 5/6/2026 CORONADO LOCK AND KEY

R&M OUTSIDE LOCKS FOR PS
SHEDS
491.21
100 Parks Divi 10030003-80135 20018727 4/29/2026 EWING IRRIGATION

PRODUCTS INC
01 IRRIGATION STOCK 81.95
100 Parks Divi 10030003-80135 20018727 4/29/2026 EWING IRRIGATION

PRODUCTS INC
02 IRRIGATION STOCK 1,245.32
100 Parks Divi 10030003-80135 20018797 5/6/2026 EWING IRRIGATION

PRODUCTS INC
.01 IRRIGATION HOTEL DEL

MEDIANS
140.66
100 Parks Divi 10030003-80135 20018797 5/6/2026 EWING IRRIGATION

PRODUCTS INC
.01 IRRIGATION ROTARY PLAZA

CALSENSE COVER
358.88
100 Parks Divi 10030003-80135 20018753 4/29/2026 SITEONE LANDSCAPE

SUPPLY HOLDING
.01 IRRIGATION SYSTEM
REPAIR
192.06
100 Parks Divi 10030003-80135 20018841 5/6/2026 SITEONE LANDSCAPE

SUPPLY HOLDING
.01 IRRIGATION GLORIETTA

BAY PARK
172.98
100 Parks Divi 10030003-80135 20018841 5/6/2026 SITEONE LANDSCAPE

SUPPLY HOLDING
.01 IRRIGATION BIKE PATH 22.73
100 Parks Divi 10030003-80135 20018841 5/6/2026 SITEONE LANDSCAPE

SUPPLY HOLDING
.01 IRRIGATION BIKE PATH -22.73
100 Parks Divi 10030003-80135 20018841 5/6/2026 SITEONE LANDSCAPE

SUPPLY HOLDING
.01 IRRIGATION BIKE PATH 22.73
100 Parks Divi 10030003-80135 20018841 5/6/2026 SITEONE LANDSCAPE

SUPPLY HOLDING
.01 IRRIGATION BAY CIRCLE 87.49
100 Parks Divi 10030003-80135 20018841 5/6/2026 SITEONE LANDSCAPE

SUPPLY HOLDING
.01 IRRIGATION ARBOR DAY

BUBBLERS
296.84
100 Parks Divi 10030003-80135 20018841 5/6/2026 SITEONE LANDSCAPE

SUPPLY HOLDING
.01 IRRIGATION ARBOR DAY

BUBBLERS
164.93
10030003-80135 3,255.05

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 22
100 Parks Divi 10030003-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 14.72 100 Parks Divi 10030003-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 14.72 10030003-80280 29.44
100 Parks Divi 10030003-80575 20018831 5/6/2026 TERRA BELLA NURSERY, INC
01 FERTILLIZER-ROSES

ORANGE AVE
263.84
100 Parks Divi 10030003-80575 20018744 4/29/2026 TERRA BELLA NURSERY, INC
.02 REPLACEMENT PLANTINGS

HOTEL DEL MEDIANS
535.37
100 Parks Divi 10030003-80575 20018870 5/6/2026 TYFCO LLC 02 REPLACEMENT PLANTS

ORANGE AVE
1,740.70
10030003-80575 2,539.91
100 Parks Divi 10030003-80580 20018766 4/29/2026 JUAN PABLO CUEVAS

CARDENAS
.02 ELECTRIC POWER TOOLS 1,143.20
10030003-80580 1,143.20
100 Fleet Divi 10030004-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 17.69 100 Fleet Divi 10030004-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 45.59 100 Fleet Divi 10030004-80030 20018789 5/6/2026 ASBURY

ENVIRONMENTAL

SERVICES
.01 OIL DISPOSAL 153.00
100 Fleet Divi 10030004-80030 20018730 4/29/2026 SAFETY-KLEEN

SYSTEMS, INC
.01 CONTRACT SVCS - WASHER 292.92
100 Fleet Divi 10030004-80030 5008760 4/29/2026 A TO Z ENTERPRISES INC UNIT #2-864 TOW FROM FIX

AUTO TO PS YARD
288.64
100 Fleet Divi 10030004-80030 5008771 4/29/2026 ANDRADE AUTO GLASS 03 UNIT #2-908 WINDSHIELD 970.62 100 Fleet Divi 10030004-80030 5008772 4/29/2026 WESTERN PUMP, INC .01 FUEL PUMP REPLACEMENT 1,514.42 100 Fleet Divi 10030004-80030 5008820 5/6/2026 DANNY'S AUTO BODY & PAINT
01 UNIT #4-860 RUST

RESTORATION
7,017.00
100 Fleet Divi 10030004-80030 5008820 5/6/2026 DANNY'S AUTO BODY & PAINT
01 LS175 SWEEPER CUSTOM
COVER
2,350.00
100 Fleet Divi 10030004-80030 5008820 5/6/2026 DANNY'S AUTO BODY & PAINT
01 UNIT #4-9 CUSTOM COVER
BOBCAT
2,350.00
100 Fleet Divi 10030004-80030 20018774 4/29/2026 RO AND JO EXHAUSTED, INC
03 UNIT 2-839 EXHAUST WORK 658.48
10030004-80030 15,658.36
100 Fleet Divi 10030004-80112 20018723 4/29/2026 CAL-AM WATER (PUBLIC

SERVICES ACCT)
01 101 B AVE 413.50
10030004-80112 413.50
100 Fleet Divi 10030004-80130 20018787 5/6/2026 LOS ANGELES TRUCK

CENTERS, LLC
.04 DEF FILTERS UNIT FD5341 601.68
100 Fleet Divi 10030004-80130 20018721 4/29/2026 CUMMING CHEVROLET 06 UNIT #5-946 MIRROR 166.78 100 Fleet Divi 10030004-80130 20018790 5/6/2026 CUMMING CHEVROLET .03 AIRFLOW SENSOR 152.87

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 23
100 Fleet Divi 10030004-80130 20018798 5/6/2026 GENUINE PARTS

COMPANY
.04 AIR FILTER, AIR DRYER FOR
FD5341
671.13
100 Fleet Divi 10030004-80130 5008802 5/6/2026 POWERSTRIDE BATTERY CO.,INC.
.04 BATTERIES FOR FD5341 3,632.40
100 Fleet Divi 10030004-80130 5008802 5/6/2026 POWERSTRIDE BATTERY CO.,INC.
.06 BATTERIES 3,307.75
100 Fleet Divi 10030004-80130 20018813 5/6/2026 WILLY'S ELECTRONIC SUPPLY CO. INC.
.06 PUMP INSTALL ON STREET
TRUCK

91.14 100 Fleet Divi 10030004-80130 20018813 5/6/2026 WILLY'S ELECTRONIC SUPPLY CO. INC.
.04 CUPPLER CONNECTORS 28.39
100 Fleet Divi 10030004-80130 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
PUB SVS RADIO 30.50
100 Fleet Divi 10030004-80130 20018818 5/6/2026 TURF STAR, INC 06 REELS BENT UNIT #5-25 240.00 100 Fleet Divi 10030004-80130 20018740 4/29/2026 MASON'S SAW &

LAWNMOWER SRV,INC
06 CHAINS FOR TRU-CUTS 474.08
100 Fleet Divi 10030004-80130 5008770 4/29/2026 PERRY OF NATIONAL CITY
02 UNIT #2-833 SEAT BELT 361.52
100 Fleet Divi 10030004-80130 5008815 5/6/2026 PERRY OF NATIONAL CITY
.02 SPLASH SHIELD BOLTS
UNIT#2-839

55.81 100 Fleet Divi 10030004-80130 20018750 4/29/2026 O'REILLY AUTO PARTS 06 STOCK PS YARD 120.60 100 Fleet Divi 10030004-80130 20018750 4/29/2026 O'REILLY AUTO PARTS 06 FLEET TRUCK TOOLS 138.93 100 Fleet Divi 10030004-80130 20018750 4/29/2026 O'REILLY AUTO PARTS 06 TIE DOWN STRAPS 79.56 100 Fleet Divi 10030004-80130 20018750 4/29/2026 O'REILLY AUTO PARTS 06 FLEET STOCK PARTS 1,273.61 100 Fleet Divi 10030004-80130 20018750 4/29/2026 O'REILLY AUTO PARTS .06 SHOP TOOLS 99.11 100 Fleet Divi 10030004-80130 20018750 4/29/2026 O'REILLY AUTO PARTS .06 STOCK PARTS 324.09 100 Fleet Divi 10030004-80130 20018750 4/29/2026 O'REILLY AUTO PARTS 03 UNIT #17-825 BRAKE ROTORS
173.84
100 Fleet Divi 10030004-80130 20018750 4/29/2026 O'REILLY AUTO PARTS 02 UNIT #2-839 BATTERY 359.48 100 Fleet Divi 10030004-80130 20018750 4/29/2026 O'REILLY AUTO PARTS 02 UNIT #2-828 BATTERY 222.43 100 Fleet Divi 10030004-80130 20018750 4/29/2026 O'REILLY AUTO PARTS 06 UNIT #14-399 SPARK PLUG

WIRE SET

54.78 100 Fleet Divi 10030004-80130 20018836 5/6/2026 O'REILLY AUTO PARTS .06 STOCK FLEET PARTS 216.56 100 Fleet Divi 10030004-80130 20018836 5/6/2026 O'REILLY AUTO PARTS .06 BATTERY Z AERATE

REPLACEMENT

62.22 100 Fleet Divi 10030004-80130 20018836 5/6/2026 O'REILLY AUTO PARTS .02 BATTERY UNIT#2-838 245.05 100 Fleet Divi 10030004-80130 20018836 5/6/2026 O'REILLY AUTO PARTS .06 TOOLS 82.94 100 Fleet Divi 10030004-80130 20018836 5/6/2026 O'REILLY AUTO PARTS .06 TOOLS 429.87 100 Fleet Divi 10030004-80130 20018851 5/6/2026 TIREHUB, LLC .02 TIRES UNIT #17-825 813.83 100 Fleet Divi 10030004-80130 20018759 4/29/2026 PERRY MOTORS OF

NATIONAL CITY, LLC
04 UNIT #5392 FUSE BOX 387.65
100 Fleet Divi 10030004-80130 20018764 4/29/2026 SAN DIEGO MOTORSPORTS, INC.
06 UNIT #14-869 BOLTS AND

EXHAUST FLANGE
124.90
100 Fleet Divi 10030004-80130 20018764 4/29/2026 SAN DIEGO MOTORSPORTS, INC.
06 UNIT #14-1005 HARD TOP

WINDSHIELD LIGHT BAR
1,946.98
100 Fleet Divi 10030004-80130 20018764 4/29/2026 SAN DIEGO MOTORSPORTS, INC.
06 UNIT #14-1005 HARD TOP

WINDSHIELD LIGHT BAR
624.94
100 Fleet Divi 10030004-80130 20018859 5/6/2026 JUAN PABLO CUEVAS

CARDENAS
.06 BLADE GUARDS 288.49

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 24
10030004-80130 17,883.91
100 Fleet Divi 10030004-80210 20018769 4/29/2026 AT&T MOBILITY II, LLC. 02 CELL PH MAR 2026 38.59 10030004-80210 38.59
100 Fleet Divi 10030004-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 41.51 100 Fleet Divi 10030004-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 41.50 10030004-80280 83.01
100 Fleet Divi 10030004-80580 5008761 4/29/2026 W.W. GRAINGER, INC .01 SHOP TOOLS 489.97 100 Fleet Divi 10030004-80580 5008805 5/6/2026 W.W. GRAINGER, INC .01 TOOLS 866.59 100 Fleet Divi 10030004-80580 20018741 4/29/2026 SNAP-ON INDUSTRIAL 01 BASIC TOOLS TONY & MARIO
481.86
100 Fleet Divi 10030004-80580 20018741 4/29/2026 SNAP-ON INDUSTRIAL 01 BASIC TOOLS TONY & MARIO
510.83
100 Fleet Divi 10030004-80580 20018760 4/29/2026 AMAZON.COM SALES, INC 01 FLOOR JACK 1,279.90 10030004-80580 3,629.15
100 Facilities 10030005-80030 5008797 5/6/2026 M B OLIVER, INC .06 PEST CONTROL 185.00 100 Facilities 10030005-80030 5008797 5/6/2026 M B OLIVER, INC .06 PEST CONTROL 215.00 100 Facilities 10030005-80030 5008797 5/6/2026 M B OLIVER, INC .06 PEST CONTROL 575.00 100 Facilities 10030005-80030 5008797 5/6/2026 M B OLIVER, INC .06 PEST CONTROL 575.00 100 Facilities 10030005-80030 5008797 5/6/2026 M B OLIVER, INC .06 PEST CONTROL 575.00 100 Facilities 10030005-80030 5008797 5/6/2026 M B OLIVER, INC .06 PEST CONTROL 575.00 100 Facilities 10030005-80030 5008797 5/6/2026 M B OLIVER, INC 06 PEST CNTRL MARINA 575.00 100 Facilities 10030005-80030 5008797 5/6/2026 M B OLIVER, INC 06 PEST CONTROL GLORIETTA

BAY MARINA
575.00
100 Facilities 10030005-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 12.24 100 Facilities 10030005-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 31.56 100 Facilities 10030005-80030 20018802 5/6/2026 LLOYD PEST CONTROL CO,INC
.07 PEST CONTROL 84.00
100 Facilities 10030005-80030 20018815 5/6/2026 FARNUM ELECTRIC .15 ELECTRICAL

TROUBLESHOOT SERVICE
420.00
100 Facilities 10030005-80030 20018815 5/6/2026 FARNUM ELECTRIC .15 ELECTRICAL

TROUBLESHOOT
380.00
100 Facilities 10030005-80030 20018825 5/6/2026 CPL-CABLE,PIPE & LEAK

DETECTION,INC
12 LEAK DETECTION 955.00
100 Facilities 10030005-80030 20018830 5/6/2026 GLOBAL POWER

GROUP,INC
.01 ANNUAL LOAD TEST 1,562.50
100 Facilities 10030005-80030 20018830 5/6/2026 GLOBAL POWER

GROUP,INC
.07 ANNUAL LOAD TEST 775.00
100 Facilities 10030005-80030 5008816 5/6/2026 SUPERIOR CLEANING

EQUIPMENT, INC
12 POWER WASH 175.00

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 25
100 Facilities 10030005-80030 5008816 5/6/2026 SUPERIOR CLEANING

EQUIPMENT, INC
.12 POWER WASH 175.00
100 Facilities 10030005-80030 20018845 5/6/2026 AUTOCACHE INC FLEETZOOM 2026 SVC 1,420.00 100 Facilities 10030005-80030 20018846 5/6/2026 SOLID PROPERTY

SERVICES INC
.12 DEEP CLEAN POWER WASH

SPRECLELS PARK
2,185.00
100 Facilities 10030005-80030 20018852 5/6/2026 COUNTYWIDE

MECHANICAL SYSTEMS,
LLC.
02 HVAC TROUBLESHOOT

LIBRARY
765.00
100 Facilities 10030005-80030 20018852 5/6/2026 COUNTYWIDE

MECHANICAL SYSTEMS,
LLC.
02 HVAC REPAIR MAINT PD 1,001.16
100 Facilities 10030005-80030 20018852 5/6/2026 COUNTYWIDE

MECHANICAL SYSTEMS,
LLC.
16 REPLACE GREASE TRAP

INLET PIPE CONFINED SPACE
3,162.40
100 Facilities 10030005-80030 5008839 5/6/2026 MESA ENERGY SYSTEMS, INC.
01 HVAC MAINT APR 2026 8,333.00
100 Facilities 10030005-80030 5008839 5/6/2026 MESA ENERGY SYSTEMS, INC.
01 HVAC MAINT MAR 2026 8,333.00
100 Facilities 10030005-80030 5008839 5/6/2026 MESA ENERGY SYSTEMS, INC.
01 HVAC MAINT FEB 2026 8,333.00
100 Facilities 10030005-80030 5008839 5/6/2026 MESA ENERGY SYSTEMS, INC.
02 HVAC 26-CO-FAC-1103 3,695.00
100 Facilities 10030005-80030 5008839 5/6/2026 MESA ENERGY SYSTEMS, INC.
02 HVAC 26-CO-FAC-1103 5,995.00
100 Facilities 10030005-80030 5008839 5/6/2026 MESA ENERGY SYSTEMS, INC.
02 FD36 HVAC TROUBLESHOOT 791.50
10030005-80030 52,434.36
100 Facilities 10030005-80120 5008834 5/6/2026 WILLIAMS SCOTSMAN, INC.
.01 RENTAL 2,459.73
100 Facilities 10030005-80120 5008834 5/6/2026 WILLIAMS SCOTSMAN, INC.
.01 RENTAL 2,459.73
10030005-80120 4,919.46
100 Facilities 10030005-80130 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
PUB SVS RADIO 30.50
10030005-80130 30.50
100 Facilities 10030005-80132 20018794 5/6/2026 CORONADO LOCK AND KEY
.01 KEYS 38.60
100 Facilities 10030005-80132 20018794 5/6/2026 CORONADO LOCK AND KEY
.01 KEYS 21.34
100 Facilities 10030005-80132 5008806 5/6/2026 DUNN-EDWARDS

CORPORATION
.01 PAINT 138.01
100 Facilities 10030005-80132 5008812 5/6/2026 WINZER FRANCHISE

COMPANY
.01 SUPPLIES 586.86
100 Facilities 10030005-80132 5008812 5/6/2026 WINZER FRANCHISE

COMPANY
.01 SUPPLIES 1,233.02
100 Facilities 10030005-80132 20018760 4/29/2026 AMAZON.COM SALES, INC 01 MATERIALS AND SUPPLIES 450.26 100 Facilities 10030005-80132 20018760 4/29/2026 AMAZON.COM SALES, INC .01 MAINTENANCE MATERIALS 105.58 100 Facilities 10030005-80132 20018853 5/6/2026 AMAZON.COM SALES, INC BLDGS & STRUCTURES

WIRELESS DOORBELL

71.44

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 26
100 Facilities 10030005-80132 20018861 5/6/2026 WINSUPPLY S SAN DIEGO CA CO.
01 PARTS 1,137.21
100 Facilities 10030005-80132 20018861 5/6/2026 WINSUPPLY S SAN DIEGO CA CO.
.01 PARTS 1,382.97
100 Facilities 10030005-80132 20018861 5/6/2026 WINSUPPLY S SAN DIEGO CA CO.
.01 PARTS 2,084.82
100 Facilities 10030005-80132 20018861 5/6/2026 WINSUPPLY S SAN DIEGO CA CO.
.01 PARTS 88.39
100 Facilities 10030005-80132 20018861 5/6/2026 WINSUPPLY S SAN DIEGO CA CO.
.01 PARTS 118.19
100 Facilities 10030005-80132 20018861 5/6/2026 WINSUPPLY S SAN DIEGO CA CO.
.01 PARTS 506.87
100 Facilities 10030005-80132 20018867 5/6/2026 REXEL USA, INC. .00 MATERIALS 1,697.06 100 Facilities 10030005-80132 20018867 5/6/2026 REXEL USA, INC. .00 MATERIALS 350.13 100 Facilities 10030005-80132 20018867 5/6/2026 REXEL USA, INC. .00 MATERIALS 25.46 10030005-80132 10,036.21
100 Facilities 10030005-80210 20018769 4/29/2026 AT&T MOBILITY II, LLC. 01 CELL PH MAR 2026 35.74 10030005-80210 35.74
100 Facilities 10030005-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 4.06 100 Facilities 10030005-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 4.06 10030005-80280 8.12
100 Beach Divi 10030006-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 9.55 100 Beach Divi 10030006-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 24.58 10030006-80030 34.13
100 Beach Divi 10030006-80130 5008799 5/6/2026 BRIDGESTONE

HOSEPOWER, LLC
.01 HYDRUALIC HOSE 373.36
100 Beach Divi 10030006-80130 5008805 5/6/2026 W.W. GRAINGER, INC .01 BATTERY REPLACEMENT 1,115.07 100 Beach Divi 10030006-80130 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
PUB SVS RADIO 30.50
10030006-80130 1,518.93
100 Beach Divi 10030006-80210 20018769 4/29/2026 AT&T MOBILITY II, LLC. 01 CELL PH MAR 2026 35.40 10030006-80210 35.40
100 Beach Divi 10030006-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 1.94 100 Beach Divi 10030006-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 1.94 10030006-80280 3.88

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 27
100 Beach Divi 10030006-80575 5008761 4/29/2026 W.W. GRAINGER, INC .01 PAINT SUPPLIES 270.04 100 Beach Divi 10030006-80575 5008767 4/29/2026 MOMAR, INC .01 GRAFFITI REMOVER 771.48 10030006-80575 1,041.52
100 Beach Divi 10030006-80650 5008759 4/29/2026 WAXIE SANITARY SUPPLY,INC.
04 DOGGIE BAGS 930.15
100 Beach Divi 10030006-80650 5008805 5/6/2026 W.W. GRAINGER, INC .03 SAFETY GLASSES 45.95 10030006-80650 976.10
100 Engineerin 10030007-80030 5008832 5/6/2026 LANGAN ENGINEERING AND
02 GIS SERVICES 2/21-3/27/26 647.50
10030007-80030 647.50
100 Engineerin 10030007-80210 20018769 4/29/2026 AT&T MOBILITY II, LLC. 01 CELL PH MAR 2026 450.97 10030007-80210 450.97
100 Engineerin 10030007-80340 20018786 5/6/2026 PETTY CASH -

ENGINEERING

CITY ENGINEER LUNCH

SUPPLIES

24.47 10030007-80340 24.47
100 Engineerin 10030007-80650 20018786 5/6/2026 PETTY CASH -

ENGINEERING

PRIORITY MAIL - BLUE CURB
NOTICE

35.70 100 Engineerin 10030007-80650 20018786 5/6/2026 PETTY CASH -

ENGINEERING
MAIL 47 SANDPIPER 10.45
100 Engineerin 10030007-80650 20018786 5/6/2026 PETTY CASH -

ENGINEERING
2025 HOLIDAY PARTY

SUPPLIES

40.00 100 Engineerin 10030007-80650 20018786 5/6/2026 PETTY CASH -

ENGINEERING

CERTIFIED MAIL ADMIN
CITATION 501 J AVE

11.90 100 Engineerin 10030007-80650 20018786 5/6/2026 PETTY CASH -

ENGINEERING
PRIORITY MAIL 11.95
100 Engineerin 10030007-80650 20018786 5/6/2026 PETTY CASH -

ENGINEERING
PRIORITY MAIL 12.73
100 Engineerin 10030007-80650 20018786 5/6/2026 PETTY CASH -

ENGINEERING

CASH TIP CRYSTAL CLEAR CAR
WASH

5.11 100 Engineerin 10030007-80650 20018786 5/6/2026 PETTY CASH -

ENGINEERING
PRIORITY MAIL NOV 714 1ST
ST.

11.95 100 Engineerin 10030007-80650 20018786 5/6/2026 PETTY CASH -

ENGINEERING

PASSPORT TO CORONADO

BREAKFAST

92.93 100 Engineerin 10030007-80650 20018786 5/6/2026 PETTY CASH -

ENGINEERING
PRIORITY MAIL NOV 619 J AVE 11.95
100 Engineerin 10030007-80650 20018809 5/6/2026 SAN DIEGO COUNTY

RECORDER/COUNTY CL
FEB 2026;RECORDED

DOCUMENTS

2.00 10030007-80650 246.67

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 28
100 Library De 10050000-80030 5008801 5/6/2026 OCLC, INC (SERVICES) 17 CLOUDLIBRARY ANNUAL FEE
1,050.00
10050000-80030 1,050.00
100 Library De 10050000-80056 5008842 5/6/2026 JENNIFER BUTLER 01 SOUND BATH STORYTIME 300.00 10050000-80056 300.00
100 Library De 10050000-80110 20018733 4/29/2026 SDG&E-(LIBRARY ACCT) 01 ELECTRIC 3/17-4/14 19,797.61 10050000-80110 19,797.61
100 Library De 10050000-80111 20018812 5/6/2026 SDG&E-(LIBRARY ACCT) 01 GAS 3/17-4/14 256.44 10050000-80111 256.44
100 Library De 10050000-80112 20018725 4/29/2026 CAL-AM WATER (LIBRARY ACCT.)
01 WATER 4/9-5/7 100.14
10050000-80112 100.14
100 Library De 10050000-80132 20018718 4/29/2026 PETTY CASH - LIBRARY 02 KEYS 16.16 100 Library De 10050000-80132 20018718 4/29/2026 PETTY CASH - LIBRARY 02 KEYS 15.09 100 Library De 10050000-80132 20018718 4/29/2026 PETTY CASH - LIBRARY 02 KEYS 40.95 10050000-80132 72.20
100 Library De 10050000-80210 20018826 5/6/2026 T-MOBILE 01 HOT SPOTS SERVICE 294.00 100 Library De 10050000-80210 20018752 4/29/2026 AT&T (CALNET 3) 02 BAN#9391033619 SERVICE 154.33 10050000-80210 448.33
100 Library De 10050000-80340 20018718 4/29/2026 PETTY CASH - LIBRARY 05 FOOD HANDLERS CERTREILLY

11.99 100 Library De 10050000-80340 20018718 4/29/2026 PETTY CASH - LIBRARY 04 MILEAGE REIMBURSEMENT 22.26 10050000-80340 34.25
100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 2.16 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 6.10 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 54.83 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 22.26

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 29
100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 22.26 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 3.23 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 17.95 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 22.26 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 2.16 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 19.03 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 28.73 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 22.26 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 22.26 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 17.95 100 Library De 10050000-80510 20018718 4/29/2026 PETTY CASH - LIBRARY 04 NEWSPAPER 19.03 100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
03 JUV BOOKS 26.08
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
02 GEN BOOKS 297.37
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
03 JUV/TEEN BOOKS 168.71
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
02 GEN BOOKS 122.25
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
02 GEN BOOKS 265.68
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
03 JUV/TEEN BOOKS 831.10
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
JUV BOOKS 40.66
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
02 GEN BOOKS 38.62
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
03 JUV BOOKS 53.58
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
02 GEN BOOKS 12.90
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
03 JUV/TEEN BOOKS 132.92
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
02 GEN BOOKS 34.49
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
02 GEN BOOKS 473.09
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
03 JUV/TEEN BOOKS 1,140.75
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
02 GEN BOOKS 59.99
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
03 JUV BOOKS 21.11
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
02 GEN BOOKS 59.44
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
03 JUV/TEEN BOOKS 138.13
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
02 GEN BOOKS 31.90
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
02 GEN BOOKS 292.84

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 30
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
03 JUV/TEEN BOOKS 231.15
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
02 GEN BOOKS 242.97
100 Library De 10050000-80510 20018799 5/6/2026 INGRAM LIBRARY

SERVICES
03 JUV/TEEN BOOKS 167.39
100 Library De 10050000-80510 5008769 4/29/2026 MIDWEST TAPE 08 DVD'S 421.59 100 Library De 10050000-80510 5008769 4/29/2026 MIDWEST TAPE 08 DVD'S 40.04 100 Library De 10050000-80510 5008814 5/6/2026 MIDWEST TAPE 08 DVD'S 479.88 100 Library De 10050000-80510 5008814 5/6/2026 MIDWEST TAPE 08 DVD'S 59.28 100 Library De 10050000-80510 5008814 5/6/2026 MIDWEST TAPE 08 DVD'S 198.75 100 Library De 10050000-80510 20018747 4/29/2026 OVERDRIVE, INC. 07 E-COLLECTON 38.00 100 Library De 10050000-80510 5008773 4/29/2026 CENGAGE LEARNING, INC.
02 GEN BOOKS 117.99
100 Library De 10050000-80510 5008773 4/29/2026 CENGAGE LEARNING, INC.
02 GEN BOOKS 37.26
100 Library De 10050000-80510 5008773 4/29/2026 CENGAGE LEARNING, INC.
02 GEN BOOKS 71.62
100 Library De 10050000-80510 5008821 5/6/2026 CENGAGE LEARNING, INC.
02 GEN BOOKS 33.13
100 Library De 10050000-80510 5008821 5/6/2026 CENGAGE LEARNING, INC.
02 GEN BOOKS 70.68
100 Library De 10050000-80510 5008821 5/6/2026 CENGAGE LEARNING, INC.
02 GEN BOOKS 153.54
100 Library De 10050000-80510 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
02 GEN BOOKS 346.81
100 Library De 10050000-80510 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
03 JUV BOOKS 17.23
100 Library De 10050000-80510 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
02 GEN BOOKS 26.93
10050000-80510 7,278.32
100 Library De 10050000-80580 20018718 4/29/2026 PETTY CASH - LIBRARY 01 SMALL TOOLS 4.42 100 Library De 10050000-80580 20018718 4/29/2026 PETTY CASH - LIBRARY 01 BATTERIES 23.68 10050000-80580 28.10
100 Library De 10050000-80595 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
01 PROGRAM SUPPLIES 38.75
100 Library De 10050000-80595 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
01 PROGRAM SUPPLIES 30.16
100 Library De 10050000-80595 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
01 PROGRAM SUPPLIES 73.06
100 Library De 10050000-80595 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
01 PROGRAM SUPPLIES 53.70
10050000-80595 195.67
100 Library De 10050000-80630 20018720 4/29/2026 VESTIS GROUP, INC. 01 MAT SERVICE 109.83 100 Library De 10050000-80630 20018788 5/6/2026 VESTIS GROUP, INC. 01 MAT SERVICE 109.83

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 31
100 Library De 10050000-80630 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
01 CLEANING SUPPLIES 59.63
10050000-80630 279.29
100 Library De 10050000-80650 20018718 4/29/2026 PETTY CASH - LIBRARY 02 ALL-HANDS SUPPLIES 19.58 100 Library De 10050000-80650 20018718 4/29/2026 PETTY CASH - LIBRARY 10 DML SUPPLIES 13.66 100 Library De 10050000-80650 20018718 4/29/2026 PETTY CASH - LIBRARY 02 COMPUTER SUPPLIES 39.58 100 Library De 10050000-80650 5008800 5/6/2026 THE LIBRARY STORE 06 TECH SUPPLIES 720.35 100 Library De 10050000-80650 20018821 5/6/2026 IPM LITHOGRAPHICS, INC 08 OFFICE SUPPLIES 303.16 100 Library De 10050000-80650 5008779 4/29/2026 AMAZON CAPITAL

SERVICES INC
08 OFFICE SUPPLIES 77.16
100 Library De 10050000-80650 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
10 DML SUPPLIES 281.76
100 Library De 10050000-80650 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
05 DAFETY SUPPLIES 45.34
100 Library De 10050000-80650 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
08 OFFICE SUPPLIES 123.17
100 Library De 10050000-80650 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
10 DML SUPPLIES 148.96
100 Library De 10050000-80650 5008829 5/6/2026 AMAZON CAPITAL

SERVICES INC
01 EXHIBIT SUPPLIES 151.92
100 Library De 10050000-80650 20018850 5/6/2026 AWE ACQUISITION, INC. 02 KIDS AWE COMPUTERS 8,299.70 10050000-80650 10,224.34
101 PAYROLL FU 101-20020 800000005 4/24/2026 INTERNAL REVENUE

SERVICE
Payroll Run 1 - Warrant 260417 274,308.91
101 PAYROLL FU 101-20020 800000008 4/27/2026 INTERNAL REVENUE

SERVICE
Payroll Run 4 - Warrant 260427 984.96
101-20020 275,293.87
101 PAYROLL FU 101-20030 800000004 4/24/2026 EMPLOYMENT

DEVELOPMENT DEPT
Payroll Run 1 - Warrant 260417 53,547.35
101 PAYROLL FU 101-20030 800000007 4/27/2026 EMPLOYMENT

DEVELOPMENT DEPT
Payroll Run 4 - Warrant 260427 359.77
101-20030 53,907.12
101 PAYROLL FU 101-20080 800000009 4/29/2026 CALPERS LONG-TERM

CARE PROGRAM
Payroll Run 1 - Warrant 260417 417.54
101-20080 417.54
101 PAYROLL FU 101-20090 5008789 4/29/2026 CORONADO POLICE OFFICERS' ASSN.

Payroll Run 1 - Warrant 260417 4,098.68
101 PAYROLL FU 101-20090 5008790 4/29/2026 MISSIONSQUARE-#300831 457 (ICMA)
Payroll Run 1 - Warrant 260417 48,417.44
101 PAYROLL FU 101-20090 5008791 4/29/2026 CORONADO
FIREFIGHTERS' ASSN.

Payroll Run 1 - Warrant 260417 2,660.65

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 32
101 PAYROLL FU 101-20090 5008792 4/29/2026 AFSCME DISTRICT COUNCIL 36
Payroll Run 1 - Warrant 260417 522.50
101 PAYROLL FU 101-20090 5008793 4/29/2026 EMPLOYEE SUNSHINE FUND
Payroll Run 1 - Warrant 260417 130.00
101 PAYROLL FU 101-20090 800000006 4/24/2026 CALIFORNIA DEPT OF

CHILD SUPPORT
Payroll Run 1 - Warrant 260417 481.84
101 PAYROLL FU 101-20090 5008794 4/29/2026 MISSIONSQUARE-#803434

RHS (ICMA)
Payroll Run 1 - Warrant 260417 1,854.52
101 PAYROLL FU 101-20090 5008795 4/29/2026 TOTAL ADMINISTRATIVE

SERVICES CORP
Payroll Run 1 - Warrant 260417 5,076.37
101 PAYROLL FU 101-20090 5008796 4/29/2026 MISSIONSQUARE-#705950

IRA-ROTH (ICMA)
Payroll Run 1 - Warrant 260417 824.45
101-20090 64,066.45
102 Insurance 102-10210 5008837 5/6/2026 GEORGE HILLS

COMPANY
March 2026 General Liability
Warrant
560.00
102-10210 560.00
102 Non-Depart 10210000-80030 20018754 4/29/2026 GEORGE HILLS

COMPANY INC
Claims Mgmt May 2026 3,462.14
102 Non-Depart 10210000-80030 20018842 5/6/2026 GEORGE HILLS

COMPANY INC
Catastrophic Claims Svcs
Mar2026
196.20
10210000-80030 3,658.34
102 Non-Depart 10210000-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
JDOE V ROE SCHOOL 03
0066.010
493.21
10210000-80041 493.21
104 Workers Co 104-10210 5008825 5/6/2026 KEENAN & ASSOCIATES FY26 - APRIL WC Claims 75,510.92 104-10210 75,510.92
112 Refundable 112-20425 20018875 5/6/2026 ONE-TIME VENDOR -

PARKING CITES

CIVIL SUB CANCELLED - DEL
BAGNO
275.00
112-20425 275.00
130 Public Ser 13030000-80030 20018843 5/6/2026 CLEAN EARTH

ENVIRONMENTAL

SOLUTIONS, INC
03 LABOR FOR MARCH 3,501.68
130 Public Ser 13030000-80030 20018755 4/29/2026 PATRIOT

ENVIRONMENTAL
SERVICES, INC.
03 UNIT 2-839 EXHAUST WORK 2,410.84
130 Public Ser 13030000-80030 20018755 4/29/2026 PATRIOT

ENVIRONMENTAL
SERVICES, INC.
04 BIOHAZARD CLEANUP ON

ROADWAY
4,201.81
130 Public Ser 13030000-80030 20018755 4/29/2026 PATRIOT

ENVIRONMENTAL
SERVICES, INC.
04 HOMELESS CAMP CLEAN UP

ON SILVER STRAND
1,277.65
130 Public Ser 13030000-80030 5008841 5/6/2026 NV5, INC 06 NV5 1,215.00 13030000-80030 12,606.98

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 33
130 Public Ser 13030000-80130 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
PUB SVS RADIO 30.50
13030000-80130 30.50
135 Public Ser 13530000-90080 20018745 4/29/2026 AEP CALIFORNIA LLC UNIT #2-957 OUTFITTING 36,101.81 135 Public Ser 13530000-90080 5008820 5/6/2026 DANNY'S AUTO BODY & PAINT
05 UNIT #17-995 CUSTOM ROOT
COVER
1,153.75
135 Public Ser 13530000-90080 5008786 4/29/2026 ROSENBAUER MINNESOTA, LLC.
03 RTX ELECTIC ENG FINAL 2,092,574.27
135 Public Ser 13530000-90080 20018869 5/6/2026 SELMAN CHEVROLET

COMPANY
11 CHEVY TAHOE 4WD FOR PD 63,634.49
13530000-90080 2,193,464.3
2 137 Non-Depart 13710000-90080 20018824 5/6/2026 US BANK (IMPAC GOVT

SRVCS/CAL-CARD
Ubiquiti Unifi wifi equipment 2,624.43
13710000-90080 2,624.43
160 Recreation 160-20180 20018777 4/29/2026 ONE-TIME VENDOR -

RECREATION
00 CREDIT CONVERSION
REFUND
2,629.00
160 Recreation 160-20180 20018878 5/6/2026 ONE-TIME VENDOR -

RECREATION
00 EVENT SECURITY DEPOSIT
REFUND
450.00
160 Recreation 160-20180 20018877 5/6/2026 ONE-TIME VENDOR -

RECREATION
00 EVENT SECURITY DEPOSIT
REFUND
1,224.00
160-20180 4,303.00
160 Recreation 16051101-70032 20018758 4/29/2026 MORGAN'S MONOGRAMS LLC
01 UNIFORM SERVICES 48.83
160 Recreation 16051101-70032 20018873 5/6/2026 ISLAND DAZE, INC 02 UNIFORMS SHIRTS 9,805.25 16051101-70032 9,854.08
160 Recreation 16051101-80030 5008766 4/29/2026 AMBIUS (J.C. EHRLICH CO., INC.)
01 PLANTS MAINTENANCE
SERVICES @ JDSC
197.25
160 Recreation 16051101-80030 5008766 4/29/2026 AMBIUS (J.C. EHRLICH CO., INC.)
01 PLANTS MAINTENANCE
SERVICES @ COMMUNITY
CENTER

38.57 160 Recreation 16051101-80030 5008810 5/6/2026 AMBIUS (J.C. EHRLICH CO., INC.)
01 PLANTS MAINTENANCE
SERVICES @ COMMUNITY C

38.57 160 Recreation 16051101-80030 5008810 5/6/2026 AMBIUS (J.C. EHRLICH CO., INC.)
01 PLANTS MAINTENANCE
SERVICES @ JDSC
197.25
160 Recreation 16051101-80030 20018767 4/29/2026 CSG FORTE PAYMENTS, INC.
03 CREDIT CARD FEES MARCH 4,863.46
16051101-80030 5,335.10

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 34
160 Recreation 16051101-80110 20018811 5/6/2026 SDG&E-(REC ACCT) 01 ELEC 1014 6TH ST 03/17/26 - 04/14/26
270.87
160 Recreation 16051101-80110 20018811 5/6/2026 SDG&E-(REC ACCT) 01 CALIFORNIA CLIMATE CREDIT
-49.36
16051101-80110 221.51
160 Recreation 16051101-80112 20018722 4/29/2026 CAL-AM WATER (RECREATION ACCOUNT)
03 1845 STRAND WY FIRE
04/09/26 - 05/07/26
100.14
160 Recreation 16051101-80112 20018722 4/29/2026 CAL-AM WATER (RECREATION ACCOUNT)
05 1845 STRAND WY FIRE
04/09/26 - 05/07/26

63.37 160 Recreation 16051101-80112 20018722 4/29/2026 CAL-AM WATER (RECREATION ACCOUNT)
06 1985 STRAND WY SPKLR
04/09/26 - 05/07/26
138.13
160 Recreation 16051101-80112 20018722 4/29/2026 CAL-AM WATER (RECREATION ACCOUNT)
03 1845 STRAND WY B 02/27/26
- 03/30/26
2,629.10
160 Recreation 16051101-80112 20018722 4/29/2026 CAL-AM WATER (RECREATION ACCOUNT)
01 1501 GLORIETTA BLVD FIRE
3 04/09/26 - 05/07/26

45.10 16051101-80112 2,975.84
160 Recreation 16051101-80210 20018816 5/6/2026 VERIZON WIRELESS 01 CELL CHARGES -

PROGRAMS

41.38 160 Recreation 16051101-80210 20018816 5/6/2026 VERIZON WIRELESS 01 CELL CHARGES - REC

CENTER / ADMIN
188.92
160 Recreation 16051101-80210 20018816 5/6/2026 VERIZON WIRELESS 01 CELL CHARGES - AQUATICS 165.52 160 Recreation 16051101-80210 20018816 5/6/2026 VERIZON WIRELESS 01 CELL CHARGES - PARK & BEACH
201.53
160 Recreation 16051101-80210 20018816 5/6/2026 VERIZON WIRELESS 01 CELL CHARGES -

PROGRAMS
206.90
160 Recreation 16051101-80210 20018816 5/6/2026 VERIZON WIRELESS 01 CELL CHARGES - GOLF 41.38 160 Recreation 16051101-80210 20018816 5/6/2026 VERIZON WIRELESS 01 CELL CHARGES - JDSC 124.14 160 Recreation 16051101-80210 20018816 5/6/2026 VERIZON WIRELESS 01 CREDIT MEMO -968.47 160 Recreation 16051101-80210 20018751 4/29/2026 AT&T (CALNET 3) 01 LANDLINE/VOIP 03/13/26 - 04/12/26

31.91 160 Recreation 16051101-80210 20018751 4/29/2026 AT&T (CALNET 3) 01 LANDLINE/VOIP 03/13/26 - 04/12/26

31.91 160 Recreation 16051101-80210 20018751 4/29/2026 AT&T (CALNET 3) 01 LANDLINE/VOIP 03/13/26 - 04/12/26

62.26 160 Recreation 16051101-80210 20018751 4/29/2026 AT&T (CALNET 3) 01 LANDLINE/VOIP 03/13/26 - 04/12/26

31.91 160 Recreation 16051101-80210 20018751 4/29/2026 AT&T (CALNET 3) 01 LANDLINE/VOIP 03/13/26 - 04/12/26

90.65 160 Recreation 16051101-80210 20018751 4/29/2026 AT&T (CALNET 3) 01 LANDLINE/VOIP 03/13/26 - 04/12/26

62.54 160 Recreation 16051101-80210 20018751 4/29/2026 AT&T (CALNET 3) 08 ALARM LINES 03/13/26 - 04/12/26
299.26
160 Recreation 16051101-80210 20018839 5/6/2026 AT&T (CALNET 3) 01 LANDLINE/VOIP 03/20/26 - 04/19/26

60.69 160 Recreation 16051101-80210 20018761 4/29/2026 CHARTER

COMMUNICATIONS

HOLDINGS, LLC
03 1019 7TH ST SENIOR C
VIDEO 04/12/26 - 05/11/26
119.02
160 Recreation 16051101-80210 20018854 5/6/2026 CHARTER

COMMUNICATIONS

HOLDINGS, LLC
03 1825 STRAND WAY / TENNIS
CABLE 4/20/26 -5/19/26
622.21

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 35
16051101-80210 1,413.66
160 Recreation 16051101-80290 20018874 5/6/2026 GLOBAL MUSIC RIGHTS, LLC
01 GMR LICENSE 2,550.00
16051101-80290 2,550.00
160 Recreation 16051101-80340 20018879 5/6/2026 ONE-TIME VENDOR -

RECREATION
05 STAFF TRAINING 2,600.00
16051101-80340 2,600.00
160 Recreation 16051101-80350 20018844 5/6/2026 ADVANTAGE 2026 SUMMER BROCHURE

PRINTING
16,063.49
160 Recreation 16051101-80350 20018773 4/29/2026 FOURTH & BEACH INC 02 FALL PAMPHLET 437.50 16051101-80350 16,500.99
160 Recreation 16051102-80635 20018748 4/29/2026 CINTAS FIRST AID & SAFETY
01 FIRST AID SUPPLIES 55.91
16051102-80635 55.91
160 Recreation 16051103-80130 20018857 5/6/2026 SCP DISTRIBUTORS LLC 01 DRIVE BELT FOR POOL REPAIR

21.32 16051103-80130 21.32
160 Recreation 16051103-80605 5008809 5/6/2026 WESTAIR GASES & EQUIPMENT, INC.
01 CARBON DIOXIDE / WATER

PURIFICATION AGENTS
2,422.83
160 Recreation 16051103-80605 5008781 4/29/2026 HASA INC. 01 MURIATIC ACID / WATER

PURIFICATION AGENT
455.85
160 Recreation 16051103-80605 5008781 4/29/2026 HASA INC. 01 HASACHLOR /WATER

PURIFICATION AGENTS
2,758.25
160 Recreation 16051103-80605 5008781 4/29/2026 HASA INC. 01 HASACHLOR /WATER

PURIFICATION AGENTS
2,717.83
160 Recreation 16051103-80605 5008831 5/6/2026 HASA INC. 01 MURIATIC ACID / WATER

PURIFICATION AGENTS
368.68
160 Recreation 16051103-80605 5008831 5/6/2026 HASA INC. 01 HASACHLOR / WATER

PURIFICATION AGENTS
2,297.23
16051103-80605 11,020.67
160 Recreation 16051107-80030 5008756 4/29/2026 M B OLIVER, INC 06 RODENT/INSECT CONTROL @ JDSC
125.00
16051107-80030 125.00
160 Recreation 16051107-80056 5008768 4/29/2026 ETHYANNE ANDRES 01 STRETCH & RESTORE 03/03/26 - 03/31/26
1,555.40
160 Recreation 16051107-80056 5008768 4/29/2026 ETHYANNE ANDRES 01 STRENGTH CLINIC 03/07/26 - 03/28/26
231.00
160 Recreation 16051107-80056 5008768 4/29/2026 ETHYANNE ANDRES 01 STRENGTH, BALANCE & FLEX 03/02/26 - 03/30/26
478.80

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 36
160 Recreation 16051107-80056 5008768 4/29/2026 ETHYANNE ANDRES 01 STRENGTH, BALANCE & FLEX 03/04/26 - 03/25/26
473.20
160 Recreation 16051107-80056 5008768 4/29/2026 ETHYANNE ANDRES 01 STRENGTH, BALANCE & FLEX 03/02/26 - 03/30/26
2,002.00
16051107-80056 4,740.40
160 Recreation 16051107-80635 20018748 4/29/2026 CINTAS FIRST AID & SAFETY
01 FIRST AID SUPPLIES 41.23
16051107-80635 41.23
180 Community 180-20250 20018832 5/6/2026 CALIFORNIA BUILDING

STANDARDS
CA BLDG STDS 1ST QTR 2026
(010126-033126)
984.00
180 Community 180-20250 20018776 4/29/2026 ONE-TIME VENDOR -

COMM DEV
REFUND - MPE2603-004 - 1027

FLORA AVE

1.00 180-20250 985.00
180 Community 180-20270 20018776 4/29/2026 ONE-TIME VENDOR -

COMM DEV
REFUND - MPE2603-004 - 1027

FLORA AVE

1.30 180-20270 1.30
180 Planning D 18040101-41020 20018776 4/29/2026 ONE-TIME VENDOR -

COMM DEV
REFUND - MPE2603-004 - 1027

FLORA AVE
257.00
18040101-41020 257.00
180 Planning D 18040101-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
REAL PROP NEG 03 0003.002 892.40
180 Planning D 18040101-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
SB6 03 0001.013 1,065.60
180 Planning D 18040101-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
1516 GLORIETTA BLVD 03
0002.003
1,542.60
180 Planning D 18040101-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
HRC 03 8199-0007 680.80
180 Planning D 18040101-80041 5008822 5/6/2026 BURKE, WILLIAMS &

SORENSEN, LLP
CMSN PLN 03 8199-0008 769.60
18040101-80041 4,951.00
180 Planning D 18040101-80042 5008783 4/29/2026 MAJORITY ADVISORS LLC CONSULTING SERVICES 04 0001
8,333.33
18040101-80042 8,333.33
180 Planning D 18040101-80055 5008830 5/6/2026 DUDEK 01. 1018-20 E AVE - SRVS FOR 012426-022026
4,769.33
180 Planning D 18040101-80055 5008830 5/6/2026 DUDEK 01. 811 10TH ST - SRVS FOR 012426-022026
5,871.50
180 Planning D 18040101-80055 5008830 5/6/2026 DUDEK HISTORIC CONTEXT & SURVEY - MOD 3 (022126-032726)
2,346.25
180 Planning D 18040101-80055 5008830 5/6/2026 DUDEK 01. 811 10TH ST - SRVS FOR 022126-032726
585.00
180 Planning D 18040101-80055 5008830 5/6/2026 DUDEK 01. 1018-20 E AVE - SRVS FOR 022126-032726
3,910.00

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 37
180 Planning D 18040101-80055 20018866 5/6/2026 SOUTH ENVIRONMENTAL LLC.

01. 219 H AVE - PUBLIC

HEARING
300.00
180 Planning D 18040101-80055 20018866 5/6/2026 SOUTH ENVIRONMENTAL LLC.

01. 639 ADELLA AVE - HISTORIC

RESEARCH RPT
6,605.00
180 Planning D 18040101-80055 20018866 5/6/2026 SOUTH ENVIRONMENTAL LLC.

01. 1600 SAN LUIS REY -

HISTORIC RESEARCH RPT
6,605.00
180 Planning D 18040101-80055 20018866 5/6/2026 SOUTH ENVIRONMENTAL LLC.

01. 915-17 H AVE - HISTORIC

RESEARCH RPT
6,605.00
180 Planning D 18040101-80055 5008840 5/6/2026 PALEOWEST, LLC 01. 716 GLORIETTA BLVD - SERVICES THRU 033126
5,847.50
18040101-80055 43,444.58
180 Planning D 18040101-80650 20018795 5/6/2026 EAGLE NEWSPAPER LLC 01. PUBLIC HEARING NOTICE - AD #244

58.30 180 Planning D 18040101-80650 20018795 5/6/2026 EAGLE NEWSPAPER LLC 01. PUBLIC HEARING NOTICES - AD #2181 & #2182
106.00
180 Planning D 18040101-80650 20018795 5/6/2026 EAGLE NEWSPAPER LLC 01. PUBLIC HEARING NOTICE - AD #2255

63.60 180 Planning D 18040101-80650 20018795 5/6/2026 EAGLE NEWSPAPER LLC 01. PUBLIC HEARING NOTICE - AD #3185

47.70 180 Planning D 18040101-80650 20018795 5/6/2026 EAGLE NEWSPAPER LLC 01. PUBLIC HEARING NOTICES - AD #413 & #414
175.00
180 Planning D 18040101-80650 20018795 5/6/2026 EAGLE NEWSPAPER LLC 01. PUBLIC HEARING NOTICE - AD #484

47.70 180 Planning D 18040101-80650 20018795 5/6/2026 EAGLE NEWSPAPER LLC 01. PUBLIC HEARING NOTICES - AD #4224 & #4225

95.40 180 Planning D 18040101-80650 20018795 5/6/2026 EAGLE NEWSPAPER LLC 01. PUBLIC HEARING NOTICE - AD #4294

79.50 180 Planning D 18040101-80650 20018821 5/6/2026 IPM LITHOGRAPHICS, INC 02. NAME PLATE & BUSINESS CARDS - T. ROACH
162.70
180 Planning D 18040101-80650 20018868 5/6/2026 FRANKLIN BRONZE

PLAQUES, INC

HISTORIC RESOURCE

PLAQUES
600.40
18040101-80650 1,436.30
180 Building D 18040102-41017 20018832 5/6/2026 CALIFORNIA BUILDING

STANDARDS
CA BLDG STDS 1ST QTR 2026
RETAINER (010126-033126)
-98.40
18040102-41017 -98.40
180 Building D 18040102-45038 20018776 4/29/2026 ONE-TIME VENDOR -

COMM DEV
REFUND - MPE2603-004 - 1027

FLORA AVE

8.00 18040102-45038 8.00
180 Building D 18040102-80030 20018819 5/6/2026 HDL SOFTWARE LLC 03. NEW ACCOUNTS

PROCESSED - PERIOD ENDING
013126
893.70
180 Building D 18040102-80030 20018819 5/6/2026 HDL SOFTWARE LLC 03. NEW ACCOUNTS

PROCESSED - PERIOD ENDING
022826
943.35
180 Building D 18040102-80030 20018819 5/6/2026 HDL SOFTWARE LLC 03. NEW ACCOUNTS

PROCESSED - PERIOD ENDING
033126
1,092.30
18040102-80030 2,929.35

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 38
180 Building D 18040102-80055 20018796 5/6/2026 ESGIL, LLC BLDG PLAN REVIEW FOR FEB 2026
9,564.31
180 Building D 18040102-80055 20018796 5/6/2026 ESGIL, LLC BLDG PLAN REVIEW FOR MAR 2026
19,657.68
180 Building D 18040102-80055 20018814 5/6/2026 KNOX ATTORNEY

SERVICE, INC
2026 FILES TO BE ARCHIVED -
BOXES I, 2A, 2B, 2C
2,848.03
180 Building D 18040102-80055 20018814 5/6/2026 KNOX ATTORNEY

SERVICE, INC
2026 FILES TO BE ARCHIVED -

BOXES P, Q, R, S
2,144.91
180 Building D 18040102-80055 20018814 5/6/2026 KNOX ATTORNEY

SERVICE, INC
2026 FILES TO BE ARCHIVED -

BOXES B, C, D, U, V, W
2,962.09
18040102-80055 37,177.02
180 Building D 18040102-80340 20018882 5/6/2026 ONE-TIME VENDOR - EE REIMB

01. REIMBURSEMENT - ICC

CERTIFICATE REVEWAL
130.00
180 Building D 18040102-80340 20018883 5/6/2026 ONE-TIME VENDOR -

TUITION

02. TUITION REIMBURSEMENT 335.88
18040102-80340 465.88
180 Building D 18040102-80650 20018821 5/6/2026 IPM LITHOGRAPHICS, INC 03. CORRECTION FORMS;

BUSINESS CARDS - BLDG
PERMIT
773.19
18040102-80650 773.19
201 Highway Us 20132000-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 5.44 201 Highway Us 20132000-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 14.03 20132000-80030 19.47
201 Highway Us 20132000-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 10.36 201 Highway Us 20132000-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 10.36 20132000-80280 20.72
210 Eng/Proj D 21030000-98982 5008811 5/6/2026 HARRIS & ASSOCIATES, INC
AS NEEDED CONS. MGMT;24-
HAR-008-A; 3/01-4/04 2026

81.71 21030000-98982 81.71
210 Eng/Proj D 21030000-98987 5008813 5/6/2026 PSOMAS ALLEY PONDING 6TH;TSK#24- PSO-067;2/27-3/26 2026
2,177.50
21030000-98987 2,177.50
215 Public Ser 21530000-98810 20018860 5/6/2026 WOOD RODGERS, INC. GATEWAY PROJ PROF SVCS;MARCH 2026
1,538.46
21530000-98810 1,538.46

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 39
216 ART. 8 TDA 21633301-80030 5008804 5/6/2026 FLAGSHIP CRUISES EVENTS

01. PUBLIC COMMUTER FERRY
SERVICE - FEB 2026
30,104.12
216 ART. 8 TDA 21633301-80030 5008804 5/6/2026 FLAGSHIP CRUISES EVENTS

01. PUBLIC COMMUTER FERRY
SERVICE - MAR 2026
30,104.12
216 ART. 8 TDA 21633301-80030 5008804 5/6/2026 FLAGSHIP CRUISES EVENTS

01. PUBLIC COMMUTER FERRY
SERVICE - APR 2026
30,104.12
21633301-80030 90,312.36
266 Aff Hsg Mg 26641901-80030 20018849 5/6/2026 THRASHER TERMITE AND

PEST CONTROL

QUARTERLY PEST CONTROL -
517 & 519 ORANGE AVE

66.78 26641901-80030 66.78
400 Capital Pr 40070000-98987 20018786 5/6/2026 PETTY CASH -

ENGINEERING

NOTICE OF INTENT REJECT BI

CAYS DOG PARK

10.48 400 Capital Pr 40070000-98987 20018786 5/6/2026 PETTY CASH -

ENGINEERING

PRIORITY MAIL NOA CAYS DOG
PARK

11.95 40070000-98987 22.43
410 Capital Pr 41070000-98987 5008787 4/29/2026 SHORELINE CPM INC. PROJ MGMT;DES & EST SVCS;25-SHO-003;MARCH 2026
1,020.00
41070000-98987 1,020.00
610 W/W Projec 61071000-97770 20018822 5/6/2026 NINYO & MOORE, INC PARKER PUMP STATION;MARCH 2026
2,468.00
610 W/W Projec 61071000-97770 5008818 5/6/2026 LAROC ENVIRONMENTAL LAROC; PARKER PUMP STATION;MARCH 2026
2,955.70
61071000-97770 5,423.70
610 W/W Projec 61071000-97880 5008811 5/6/2026 HARRIS & ASSOCIATES, INC
AS NEEDED CONS. MGMT;24-
HAR-008-A; 3/01-4/04 2026
404.68
61071000-97880 404.68
610 W/W Operat 61081000-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 40.81 610 W/W Operat 61081000-80030 20018788 5/6/2026 VESTIS GROUP, INC. 01 MATS/TOWELS APR 26 105.22 610 W/W Operat 61081000-80030 5008775 4/29/2026 REPUBLIC SERVICES INC 01 BASIC TOOLS TONY & MARIO
505.35
610 W/W Operat 61081000-80030 5008775 4/29/2026 REPUBLIC SERVICES INC 05 SW-GRIT SEWER/BAG SCRN 385.95 610 W/W Operat 61081000-80030 20018835 5/6/2026 ACTION MAIL 00 PROP 218 MAILERS 4,569.33 610 W/W Operat 61081000-80030 20018837 5/6/2026 TRADELINK

INTERNATIONAL
.04 SNACK SHOP GREASE

TRAP SERVICE

95.00 610 W/W Operat 61081000-80030 5008778 4/29/2026 EWT HOLDINGS III CORP 13 CSTL CAMPUS BIOX 3/24/26 1,553.83 610 W/W Operat 61081000-80030 5008778 4/29/2026 EWT HOLDINGS III CORP 13 PS 307B BIOX 3/24/26 721.17 610 W/W Operat 61081000-80030 5008778 4/29/2026 EWT HOLDINGS III CORP 13 CAYS PS BIOX 3/24/26 2,445.71 610 W/W Operat 61081000-80030 5008827 5/6/2026 EWT HOLDINGS III CORP 13 CAYS PS FUEL SURCHARGE 197.54

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 40
610 W/W Operat 61081000-80030 5008827 5/6/2026 EWT HOLDINGS III CORP 13 PS 356C BIOXIDE 4/10/26 1,244.81 610 W/W Operat 61081000-80030 5008827 5/6/2026 EWT HOLDINGS III CORP 13 CAYS PS BIOXIDE 4/10/26 5,339.80 610 W/W Operat 61081000-80030 5008827 5/6/2026 EWT HOLDINGS III CORP 13 CAYS PS BIOXIDE 4/2/26 3,483.57 610 W/W Operat 61081000-80030 5008827 5/6/2026 EWT HOLDINGS III CORP 13 PS 1250 CHEM FERROUS 4/9/26
5,231.48
610 W/W Operat 61081000-80030 20018845 5/6/2026 AUTOCACHE INC FLEETZOOM 2026 SVC 9,068.00 610 W/W Operat 61081000-80030 5008832 5/6/2026 LANGAN ENGINEERING AND
19 GIS SERVICES 1/24-2/20/26 6,699.62
610 W/W Operat 61081000-80030 5008832 5/6/2026 LANGAN ENGINEERING AND
19 GIS SERVICES 2/21-3/27/26 1,294.06
610 W/W Operat 61081000-80030 5008788 4/29/2026 BILT ELECTRIC, INC. 14TH TEE ELECTRICAL PANEL

REPLACEMENT
16,102.00
61081000-80030 59,083.25
610 W/W Operat 61081000-80110 20018734 4/29/2026 SDG&E-(PUBLIC

SERVICES ACCT)
01 ELEC 2/13-3/16/26 13,311.13
610 W/W Operat 61081000-80110 20018734 4/29/2026 SDG&E-(PUBLIC

SERVICES ACCT)
01 1981 STRAND WAY 5,400.60
610 W/W Operat 61081000-80110 20018734 4/29/2026 SDG&E-(PUBLIC

SERVICES ACCT)
01 100 CORONADO CAYS 1,150.42
61081000-80110 19,862.15
610 W/W Operat 61081000-80112 20018723 4/29/2026 CAL-AM WATER (PUBLIC

SERVICES ACCT)
01 1038 PINE ST 34.30
610 W/W Operat 61081000-80112 20018723 4/29/2026 CAL-AM WATER (PUBLIC

SERVICES ACCT)
01 299 FIRST ST 127.75
610 W/W Operat 61081000-80112 20018723 4/29/2026 CAL-AM WATER (PUBLIC

SERVICES ACCT)
01 100 CORONADO CAYS BLVD 72.19
610 W/W Operat 61081000-80112 20018723 4/29/2026 CAL-AM WATER (PUBLIC

SERVICES ACCT)
01 1201 1/2 FIRST ST 3,909.10
610 W/W Operat 61081000-80112 20018723 4/29/2026 CAL-AM WATER (PUBLIC

SERVICES ACCT)
01 99 TRINIDAD BND IRRG 34.30
610 W/W Operat 61081000-80112 20018723 4/29/2026 CAL-AM WATER (PUBLIC

SERVICES ACCT)
01 780 CORONADO AVE 1,285.13
61081000-80112 5,462.77
610 W/W Operat 61081000-80120 20018756 4/29/2026 XYLEM DEWATERING SOLUTIONS, INC.

RENTAL MAR 2026 1,651.10
61081000-80120 1,651.10
610 W/W Operat 61081000-80130 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
PUB SVS RADIO 30.50
610 W/W Operat 61081000-80130 20018828 5/6/2026 SAN DIEGO HYDRAULICS .01 HYDRAULIC HOSE

ADAPTERS & SEAL KIT
1,058.78
610 W/W Operat 61081000-80130 20018836 5/6/2026 O'REILLY AUTO PARTS .01 INVERTER INSTALL ON 6-4 581.84 610 W/W Operat 61081000-80130 20018836 5/6/2026 O'REILLY AUTO PARTS .01 BATTERY FOR INVERTER 319.54 610 W/W Operat 61081000-80130 5008827 5/6/2026 EWT HOLDINGS III CORP 13 FUEL SURCHARGE 169.22 610 W/W Operat 61081000-80130 5008827 5/6/2026 EWT HOLDINGS III CORP 13 PS B BIOX 4/2/26 2,157.24

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 41
61081000-80130 4,317.12
610 W/W Operat 61081000-80132 5008761 4/29/2026 W.W. GRAINGER, INC 01 SSD BATTERIES 94.40 610 W/W Operat 61081000-80132 20018760 4/29/2026 AMAZON.COM SALES, INC 01 NEW UPS TRINIDAD 770.39 61081000-80132 864.79
610 W/W Operat 61081000-80135 20018746 4/29/2026 PACIFIC PIPELINE SUPPLY
03 90' FOR CAYS REHAB 2,957.44
61081000-80135 2,957.44
610 W/W Operat 61081000-80140 5008803 5/6/2026 CITY OF SAN DIEGO 01 MUNI SEWER TRANSPORTATION FY26 Q3
999.32
610 W/W Operat 61081000-80140 5008803 5/6/2026 CITY OF SAN DIEGO 02 METRO SEWRAGE SYS FY26 4TH QTR
606,458.00
61081000-80140 607,457.32
610 W/W Operat 61081000-80210 20018769 4/29/2026 AT&T MOBILITY II, LLC. 04 CELL PH MAR 2026 183.07 61081000-80210 183.07
610 W/W Operat 61081000-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 19.85 610 W/W Operat 61081000-80280 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORMS APR 26 19.85 61081000-80280 39.70
610 W/W Operat 61081000-80340 20018735 4/29/2026 PACIFIC SAFETY CENTER 01 CPR/FA/AED REFRESHER 160.00 61081000-80340 160.00
610 W/W Operat 61081000-80575 5008761 4/29/2026 W.W. GRAINGER, INC 01 DIN MOUNT TRACK

ALUMNIUM

19.59 61081000-80575 19.59
610 W/W Operat 61081000-80650 5008805 5/6/2026 W.W. GRAINGER, INC .04 CHEST WADERS 223.79 61081000-80650 223.79
610 W/W Operat 61081000-90040 5008798 5/6/2026 HAAKER EQUIPMENT

COMPANY,INC
.01 PUSH CAM 1,668.65
61081000-90040 1,668.65
610 W/W Operat 61081000-90055 5008761 4/29/2026 W.W. GRAINGER, INC 01 IR CAMERA FOR IPHONE 1,214.01 61081000-90055 1,214.01

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 42
620 G/C Operat 62082000-70033 20018720 4/29/2026 VESTIS GROUP, INC. 01 UNIFORM SERVICES 197.26 620 G/C Operat 62082000-70033 20018788 5/6/2026 VESTIS GROUP, INC. 01 UNIFORM SERVICES 197.26 62082000-70033 394.52
620 G/C Operat 62082000-80030 20018800 5/6/2026 J&S COMMERCIAL SERVICES, INC.
04 POWER VACUUM SWEEP

DRIVEWAYS & LOTS
501.28
620 G/C Operat 62082000-80030 5008810 5/6/2026 AMBIUS (J.C. EHRLICH CO., INC.)
01 PLANTS MAINTENANCE
SERVICES @ GOLF
175.00
620 G/C Operat 62082000-80030 5008810 5/6/2026 AMBIUS (J.C. EHRLICH CO., INC.)
01 PLANTS MAINTENANCE
SERVICES @ GOLF
600.43
620 G/C Operat 62082000-80030 5008810 5/6/2026 AMBIUS (J.C. EHRLICH CO., INC.)
01 PLANTS MAINTENANCE
SERVICES @ GOLF
175.00
620 G/C Operat 62082000-80030 20018827 5/6/2026 5 NORTH MEDIA INC 02 MUSIC SERVICE 70.20 62082000-80030 1,521.91
620 G/C Operat 62082000-80055 5008765 4/29/2026 CARLOS JANITORIAL

SERVICE
05 JANITORIAL SERVICES 630.00
620 G/C Operat 62082000-80055 20018775 4/29/2026 IRRIGOLF CORPORATION 11 TRUBLESHOOTING AND

REPAIR CLA VAL
675.00
62082000-80055 1,305.00
620 G/C Operat 62082000-80112 20018724 4/29/2026 CAL-AM WATER (GOLF

ACCOUNT)
01 1101 GLORIETTA BLVD IRRIG
03/07/26 - 04/08/26
39,428.40
620 G/C Operat 62082000-80112 20018724 4/29/2026 CAL-AM WATER (GOLF

ACCOUNT)
01 425 GLORIETTA BLVD IRRIG
03/07/26 - 04/08/26
28,190.29
620 G/C Operat 62082000-80112 20018792 5/6/2026 CAL-AM WATER (GOLF

ACCOUNT)
01 635 GLORIETTA BLVD IRRIG
03/07/26 - 04/08/26
73,586.52
62082000-80112 141,205.21
620 G/C Operat 62082000-80134 20018818 5/6/2026 TURF STAR, INC 01 RADIOS FOR SATELITES 271.53 620 G/C Operat 62082000-80134 20018841 5/6/2026 SITEONE LANDSCAPE

SUPPLY HOLDING
01 VALVE & STAND ALONE

CONTROLLER
341.95
62082000-80134 613.48
620 G/C Operat 62082000-80570 20018818 5/6/2026 TURF STAR, INC 01 BED KNIFE & SCREW 54.98 620 G/C Operat 62082000-80570 20018818 5/6/2026 TURF STAR, INC 01 PARTS FOR TORO

EQUIPMENT REPAIR
1,566.95
620 G/C Operat 62082000-80570 5008808 5/6/2026 PBM SUPPLY &

MANUFACTURING,INC
01 PARTS FOR SPRAYER
REPAIR
427.52
62082000-80570 2,049.45
620 G/C Operat 62082000-80571 5008785 4/29/2026 MANSFIELD ENERGY CORP.
01 DIESEL 881.23
62082000-80571 881.23

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 43
620 G/C Operat 62082000-80575 20018855 5/6/2026 HARRELL'S, INC 02 FUNGICIDE 5,415.19 620 G/C Operat 62082000-80575 20018855 5/6/2026 HARRELL'S, INC 02 FUNGICIDE SYNGENTA 5,415.19 620 G/C Operat 62082000-80575 20018855 5/6/2026 HARRELL'S, INC 02 FUNGICIDE SYNGENTA 7,777.32 62082000-80575 18,607.70
620 G/C Operat 62082000-80577 20018855 5/6/2026 HARRELL'S, INC 04 TEE MIX 1,267.43 62082000-80577 1,267.43
620 G/C Operat 62082000-80620 20018833 5/6/2026 PAR WEST TURF

SERVICES, INC
01 MARKING PAINT 124.92
62082000-80620 124.92
620 G/C Operat 62082000-80750 5008780 4/29/2026 MICHAEL BAKER INTERNATIONAL, INC.

PROF SVCS FOR GOLF
DRIVING RANGE;25-MBI007;NOV 25
3,150.00
62082000-80750 3,150.00
630 S/D Dept. 63083000-45910 20018776 4/29/2026 ONE-TIME VENDOR -

COMM DEV
REFUND - MPE2603-004 - 1027

FLORA AVE

81.00 63083000-45910 81.00
630 S/D Operat 63083301-80030 5008813 5/6/2026 PSOMAS PROFESS SVCS 11/21-12/25/25 6,960.00 630 S/D Operat 63083301-80030 5008775 4/29/2026 REPUBLIC SERVICES INC 01 BASIC TOOLS TONY & MARIO
505.35
630 S/D Operat 63083301-80030 20018845 5/6/2026 AUTOCACHE INC FLEETZOOM 2026 SVC 1,480.00 630 S/D Operat 63083301-80030 5008832 5/6/2026 LANGAN ENGINEERING AND
05 GIS SERVICES 1/24-2/20/26 179.38
630 S/D Operat 63083301-80030 5008832 5/6/2026 LANGAN ENGINEERING AND
06 GIS SERVICES 2/21-3/27/26 260.31
630 S/D Operat 63083301-80030 20018871 5/6/2026 SCA OF CA, LLC STREET SWEEPING FEB 2026 17,769.50 630 S/D Operat 63083301-80030 20018871 5/6/2026 SCA OF CA, LLC STREET SWEEPING MAR 2026 17,769.50 63083301-80030 44,924.04
630 S/D Operat 63083301-80112 20018723 4/29/2026 CAL-AM WATER (PUBLIC

SERVICES ACCT)
01 780 CORONADO AVE 1,285.14
63083301-80112 1,285.14
630 S/D Operat 63083301-80130 5008807 5/6/2026 COUNTY OF SAN DIEGO, RCS
PUB SVS RADIO 30.50
63083301-80130 30.50

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 44
630 S/D Operat 63083301-80210 20018829 5/6/2026 SSD SYSTEMS .02 CELLULAR PHONES 947.50 63083301-80210 947.50
630 S/D Operat 63083301-80650 5008761 4/29/2026 W.W. GRAINGER, INC 03 SAFETY GLOVES FOR CREW 129.95 63083301-80650 129.95
630 S/D - NPDE 63083303-80030 5008838 5/6/2026 MIKHAIL OGAWA ENGINEERING INC.

SW PROGRAM SUPPORT; 25-
MOE-003;MARCH 2026
60,379.70
63083303-80030 60,379.70

FUND BUDGET UNITACCOUNT
CHECK
NUMBER
CHECK
DATE

NAME DESCRIPTION TRANSACTION
AMOUNT
Warrant List for City Council Meeting May
19, 2026 Item 4.b
May 19, 2026 City of Coronado Page 45
April 21, 2026 City of Coronado

Special Closed Session - Minutes of the City of Coronado City Council/ The City of Coronado Acting as the Successor Agency to the Community Development Agency of the City of Coronado
April 21, 2026 03:00 PM
Coronado City Hall Council Chamber
1825 Strand Way
Coronado, California 92118
Note: The order in which items appear in the minutes is not necessarily the order in which they were discussed in the meeting.

Present: Mayor Duncan, Councilmember Downey, Councilmember Fleming, and Councilmember Purvis

Absent: Councilmember Steward
Also Present: City Manager Friend, City Attorney Canlas, and City Clerk Holian Pursuant to Government Code section 54953.8.3(b), Councilmember Fleming participated remotely pursuant to just cause, specifically an illness that prevents a member from attending in person.

1. CALL TO ORDER AND ROLL CALL
The Special Closed Session Meeting of the City Council was called to order at 3:05 p.m. on April 21, 2026, in the City Council Chamber at City Hall with Mayor Duncan presiding.

2. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Pursuant to Government Code Section 54956.9(d)(2)
a. One (1) of Potential Cases
No reportable action.

3. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Pursuant to Government Code Section 54956.9(d)(1)
a. Steve Frye v. City of Coronado, et al.

San Diego County Case No 37-2023-00022500-CU-CR-CTL
Item 4.c
May 19, 2026 City of Coronado Page 46
April 21, 2026 City of Coronado

No reportable action.
b. Player, et al. v. City of Coronado
San Diego Superior Court Case No. 25CU007828C
No reportable action.

4. ORAL COMMUNICATIONS
None.

5. ADJOURNMENT
Mayor Duncan adjourned the meeting at 4:03 p.m.

APPROVED:

John D. Duncan, Mayor of the
City of Coronado
ATTEST:

Kelsea Holian, City Clerk of the
City of Coronado
Item 4.c
May 19, 2026 City of Coronado Page 47
April 21, 2026 City of Coronado

Minutes of the City of Coronado City Council/
The City of Coronado Acting as the Successor Agency to the Community Development Agency of the City of Coronado
April 21, 2026 04:00 PM
Coronado City Hall Council Chamber
1825 Strand Way
Coronado, California 92118
Note: The order in which items appear in the minutes is not necessarily the order in which they were discussed in the meeting.

Present: Mayor Duncan, Councilmember Downey, Councilmember Fleming, and Councilmember Purvis

Absent: Councilmember Steward
Also Present: City Manager Friend, City Attorney Canlas, and City Clerk Holian Pursuant to Government Code section 54953.8.3(b), Councilmember Fleming participated remotely pursuant to just cause, specifically an illness that prevents a member from attending in person.

1. CALL TO ORDER AND ROLL CALL
The Regular Meeting of the City Council was called to order at 4:10 p.m. on April 21, 2026, in the City Council Chamber at City Hall with Mayor Duncan presiding.

Mayor Duncan announced that due to the emergency absence of Councilmember Steward, and as a courtesy to allow her full participation, Item 8e, a resolution opposing offshore oil and gas leasing off the California coast, would be continued to a future regular meeting. Mayor Duncan further stated that Item 8f, a Policy #2 request regarding updating permit parking signs in Spreckels Park, was officially removed from the agenda at this time.

2. PLEDGE OF ALLEGIANCE
Mayor Duncan led the Pledge of Allegiance.

3. PRESENTATIONS

3.a Library Week Proclamation
Mayor Duncan presented the proclamation to Sharon Hall, President of the Library Board of Trustees, and Shaun Briley, Director of Library Services.

Item 4.c
May 19, 2026 City of Coronado Page 48
April 21, 2026 City of Coronado

4. CONSENT CALENDAR
Councilmember Downey provided comments regarding Item 4f, the apartment vacancy survey, noting that high land values drive the demolition of older multi-family apartments for high-cost condominium conversions, which diminishes local rental housing stock.

Mila Albertson provided comments regarding concern over the conversion of single-family lots into multiple condominium units and its impact on affordable housing under state mandates.

Jamie Hartnett provided comments regarding the civic utility and availability of the Coronado Public Library conference room.

Motion made by: Councilmember Downey
Seconded by: Councilmember Purvis
Approve the recommended actions on the consent calendar with the addition of item 8d.

Yes (4): Mayor Duncan, Councilmember Downey, Councilmember Fleming, and Councilmember Purvis
Absent (1): Councilmember Steward
Motion Carried

4.a Approval of Reading by Title and Waiver of Reading in Full of Ordinances on This Agenda
Approve the reading by title and waive the reading in full of all Ordinances on the agenda.

4.b Approve Warrants Certified by Treasurer as Correct and Budget-Compliant for FY 2025-26
Approve the Warrants as certified by the City/Agency Treasurer.

4.c Approval of the Minutes of March 3, 2026 Regular and Closed Session Meetings
Approve the Minutes of March 3, 2026, Regular and Closed Session Meetings.

4.d Annual Military Equipment Use Reporting and Approval of Continued Use per Coronado Municipal Code Section 3.68.030 (AB 481)
Review the Police Department’s Annual Military Equipment Report and extend the Military Equipment Use Policy through adoption of Resolution 2026-15.

4.e Authorize the City Manager to Award Contracts and Change Orders for the Construction of the Alley Replacement / Repairs Project and Associated Support Services Within the Remaining Project Budget; Authorize Additional Appropriation of $295,000 from the Wastewater Fund
Item 4.c
May 19, 2026 City of Coronado Page 49
April 21, 2026 City of Coronado

1. Find that the project is categorically exempt from environmental review under Class 1 of the state CEQA Guidelines section 15301, Existing Facilities (14 CCR 15301.);

2. Authorize City Manager to Award a Contract to Miramar General Engineering for $286,095 for the Construction of the Alley Replacement / Repairs Project (CONTRACT 26-CO-EN-1119);

3. Authorize City Manager to Award Task Orders for Associated Support Services to (1) Hoch Consulting for Construction Management support services ($74,450); (2) Psomas Engineering Inc. for Engineering support services (Up To $50,000); (3) Ninyo and Moore for Testing and Inspection services (Up To $30,000);

4. Appropriate an Additional $295,000 from the Wastewater Fund to the capital improvement project #25008 for construction; and

5. Authorize the City Manager to execute Change Orders within the project budget.

4.f Apartment Vacancy Survey
Adopt Resolution 2026-20, adopting the 2026 Coronado Apartment Vacancy Factor Pursuant to Subsection 82.40.100(F) of the Coronado Municipal Code.

4.g Authorization to Award a Comprehensive Landscape Maintenance and Refuse Services Contract for City Facilities, Parks and Medians to Andre Landscape Services, Inc., in the Amount of $1,377,480, Annually
Authorize the City Manager to execute a comprehensive landscape maintenance and refuse management services contract for City parks, facilities, and medians with Andre Landscape Services, Inc. for a term of five years and an annual contract sum of $1,377,480.

4.h Appoint Special Counsel for the November 2026 General Election and Authorize the City Manager to Execute a Professional Services Agreement with Special Counsel to Provide Special Legal Services for Matters Related to the November 2026 General Election to Be Held in the City of Coronado as Required by Coronado Municipal Code
Appoint Helen Holmes Peak, of the firm Lounsbery, Ferguson, Altona, & Peak LLP, as special counsel for the upcoming 2026 General Election and authorize the City Manager to execute the Professional Services Agreement.

5. ORAL COMMUNICATIONS
Robbins Kelly, representing Coronado MainStreet, provided comments regarding the upcoming 33rd annual Motor Cars on Main Street car show.

Jeffrey Davis, representing Pedal Beach Tours and Charity, provided comments requesting that the City Council agendize their requests for an operating permit renewal, bicycling path route exemptions for their pedal-assisted pedicab, and permission to reinstate an informational sidewalk sign on Orange Avenue.

Item 4.c
May 19, 2026 City of Coronado Page 50
April 21, 2026 City of Coronado

Butch Loeb, representing Pedal Beach Tours and Charity, provided comments regarding historical village tours, philanthropic donations, and requests for operating waivers.

Cyril Light, representing Pedal Beach Tours and Charity, provided comments regarding the slowspeed scenic nature of pedicab tours and a request for an electric bicycle restriction waiver.

Barry Pesner provided comments regarding the philanthropic character of Jeffrey Davis and support for the permit renewal of Petal Beach Tours.

Maria Osborne, representing the South Bay Union School District, provided comments regarding a letter from Superintendent Jose Espinosa supporting the business license renewal for Petal Beach Tours.

Meryl Loeb provided comments regarding volunteering experiences with the charity and requested a resolution to permit continued pedicab operations.

Jamie Hartnett, representing the Coronado Fourth of July committee, provided comments regarding a public appeal for community volunteers to support scheduled Independence Day civic events.

Judy Weissman, representing the Coronado Hospital Foundation, provided comments regarding Sharp Coronado Hospital fundraising campaigns, clinical facility expansions, and summer health seminars.

Julie Young provided comments regarding support for the proposed resolution opposing offshore oil and gas leasing off the California coast.

6. CITY MANAGER/EXECUTIVE DIRECTOR
City Manager Tina Friend provided an update regarding the upcoming mid-June NASCAR race weekend, outlining scheduling timelines, resident ticket distributions, corridor traffic management, and logistics coordination with the U.S. Navy.

Councilmember Downey asked for clarification regarding whether incoming semi-truck transport would be restricted to the Third Street corridor or partially diverted to the Navy's First Street gate.

City Manager Friend responded that staff would investigate the operational gate routing details.

Discussion ensued regarding regional bridge weight restrictions, Navy employee shift coordination, and the potential long-term logistical and community impacts of the federal base event.

7. PUBLIC HEARINGS

7.a 832-838 C Avenue – Request for a One-Lot Tentative Parcel Map to Allow for Condominium Ownership of Four Residential Units and Determination that the Project is Categorically Exempt from California Environmental Quality Act Guidelines Section 15332 (PC2025-14)
Associate Planner Kirk Fatland presented the staff report utilizing PowerPoint.

Item 4.c
May 19, 2026 City of Coronado Page 51
April 21, 2026 City of Coronado

Mayor Duncan opened the public hearing and asked if anyone wished to speak on this item.

Having received no requests to speak, Mayor Duncan closed the public hearing.

Discussion ensued regarding local multi-family residential zoning regulations, compliance with municipal codes, the historic preservation of local structures, and the impact of statemandated housing density laws on the city.

Motion made by: Councilmember Downey
Seconded by: Councilmember Purvis
Determine that the project is categorically exempt under Class 32 of the California Environmental Quality Act (CEQA) Guidelines Section 15332 (In-Fill Development) and adopt a resolution approving a one-lot Tentative Parcel Map at 832-838 C Avenue.

Yes (4): Mayor Duncan, Councilmember Downey, Councilmember Fleming, and Councilmember Purvis
Absent (1): Councilmember Steward
Motion Carried

8. GENERAL BUSINESS

8.a Council Reports on Interagency Assignments
Councilmember Downey reported on recent policy updates from the Metropolitan Transit System (MTS) Board of Directors meeting, including transit fare restructuring, regional funding viability, and route alternatives.

Councilmember Fleming reported on SANDAG Transportation Committee updates, a TransNet compliance audit, a Tijuana River Valley field tour regarding the transboundary sewage crisis, and a Capital Improvement Project subcommittee meeting.

Mayor Duncan reported on a formal advocacy letter transmitted to the U.S. Trade Representative regarding environmental enforcement under the USMCA and provided an update on cross-border sewage infrastructure funding.

8.b Receive an Update on Downtown Beautification Project and Provide Direction as Needed; Authorize an Amended Task Order in the Amount of $458,363 with Psomas for Design of the Downtown Beautification Project Phase 2, a Task Order in the Amount of $23,400 with Hoch Consulting for Constructability Reviews of Construction Documents, and Appropriate an Additional $198,413 from the RMRA Fund (203)
Ruby Carr, Associate Architect, presented the staff report utilizing PowerPoint.

Item 4.c
May 19, 2026 City of Coronado Page 52
April 21, 2026 City of Coronado

Mila Albertson provided comments regarding dissatisfaction with the execution timeline, the reuse of public benches, trash receptacle functionality, and paint durability.

Robbins Kelly, representing Coronado Main Street, provided comments regarding the history of the downtown encroachment program and requested clarification on the protection of Phase 1 furnishings during Phase 2 construction.

Discussion ensued regarding project delivery timelines, multi-agency design review milestones, street furniture material warranties, the structural remediation and premium historic restoration of the theater flooring substrate, and sidewalk code enforcement.

Motion made by: Mayor Duncan
Seconded by: Councilmember Purvis
Authorize the City Manager to: (1) execute an amended task order in an amount not-toexceed $458,363 with Psomas for the design and construction document production of the Downtown Beautification Project Phase 2, (2) execute a task order in an amount not-toexceed $23,400 with Hoch Consulting for constructability reviews of construction documents, and (3) appropriate an additional $198,413 from the RMRA Fund (203).

Yes (4): Mayor Duncan, Councilmember Downey, Councilmember Fleming, and Councilmember Purvis
Absent (1): Councilmember Steward
Motion Carried

8.c City of Coronado Legislative Program Update and Consideration of Letters of Support or Opposition
Allyson Violante, Deputy City Manager, and Kelsea Holian, City Clerk, presented the staff report regarding active state legislation tracking and automated public records request trends.

Discussion ensued regarding the City tracking positions on state bills concerning electric bicycle tracking mechanisms, age-based operational limits, regional transit sales tax enabling guidelines, and administrative timelines under the Public Records Act.

Motion made by: Mayor Duncan
Seconded by: Councilmember Purvis
Authorize the City Manager to execute and transmit an official letter of support for SB 956 (Choi), which establishes an electric bicycle pilot program in Orange County through 2032 requiring vehicles to display localized license plates linked to vehicle identification numbers to ensure operator safety accountability.

Yes (4): Mayor Duncan, Councilmember Downey, Councilmember Fleming, and Councilmember Purvis
Item 4.c
May 19, 2026 City of Coronado Page 53
April 21, 2026 City of Coronado

Absent (1): Councilmember Steward
Motion Carried
Motion made by: Mayor Duncan
Seconded by: Councilmember Purvis
Direct staff to maintain no official municipal position on AB 2595 (Papan), which establishes an e-bike pilot program in San Mateo County prohibiting children under the age of 12 from operating class 1 or class 2 electric bicycles.

Yes (4): Mayor Duncan, Councilmember Downey, Councilmember Fleming, and Councilmember Purvis
Absent (1): Councilmember Steward
Motion Carried
Motion made by: Mayor Duncan
Seconded by: Councilmember Purvis
Authorize the City Manager to execute and transmit an official letter of opposition for AB 2484 (Alvarez), which would grant expanded enabling legislation to the San Diego Metropolitan Transit System (MTS) to place a dedicated sales tax initiative of up to one-half cent before voters for public transit funding and exempt the measure from the combined local sales tax rate cap.

Yes (4): Mayor Duncan, Councilmember Downey, Councilmember Fleming, and Councilmember Purvis
Absent (1): Councilmember Steward
Motion Carried

8.d Introduction and First Reading of an Ordinance Amending the Coronado Municipal Code Regarding Conflict of Interest, and Adoption of Resolutions Identifying State-Mandated Ethics and Fiscal Training Rosters Introduce and conduct the first reading of Ordinance 2026-01 amending Chapter 1.20, Section 1.20.060, Section 1.20.070 (A-P), and Section 1.20.080 (A-B) of Title 1 of the Coronado Municipal Code regarding conflict of interest and adopt resolutions 2026-18 and 2026-19, identifying officials and employees required to complete ethics and fiscal training, respectively.

The first reading of Ordinance 2026-01 was waived and placed on the consent calendar.

Resolutions 2026-18 and 2026-19 were adopted under the consent calendar.

Item 4.c
May 19, 2026 City of Coronado Page 54
April 21, 2026 City of Coronado

8.e Consideration of a Resolution Opposing Offshore Oil and Gas Leasing Off the California Coast and the Inclusion of California Outer Continental Shelf Planning Areas in the 11th National Outer Continental Shelf Oil and Gas Leasing Program
Adopt, modify, or take no action on the proposed resolution opposing offshore oil and gas leasing off the California Coast.

Resolution 2026-17 was voided and the item was continued to a future meeting.

8.f Consideration of a Policy #2 Request Regarding Updating Two Permit Parking Signs in Spreckels Park
This item was removed from the agenda and not considered.

9. WRITTEN COMMUNICATIONS

9.a Request for Amendments to the Agreement between the United States of America, the United American States, and Canada (USMCA) to Permanently Address Transboundary Pollution and Sewage Flows

10. ADJOURNMENT
Mayor Duncan adjourned the Regular Meeting at 7:10 p.m.

APPROVED:

John D. Duncan, Mayor of the
City of Coronado
ATTEST:

Kelsea Holian, City Clerk of the
City of Coronado
Item 4.c
May 19, 2026 City of Coronado Page 55
May 05, 2026 City of Coronado

Special Closed Session - Minutes of the City of Coronado City Council/ The City of Coronado Acting as the Successor Agency to the Community Development Agency of the City of Coronado
May 05, 2026 02:30 PM
Coronado City Hall Council Chamber
1825 Strand Way
Coronado, California 92118
Note: The order in which items appear in the minutes is not necessarily the order in which they were discussed in the meeting.

Present: Mayor Duncan, Councilmember Downey, Councilmember Fleming, Councilmember Purvis, and Councilmember Steward
Also Present: City Manager Friend, City Attorney Canlas, and City Clerk Holian

1. CALL TO ORDER AND ROLL CALL
The Special Closed Session Meeting of the City Council was called to order at 2:34 p.m. on May 05, 2026, in the City Council Chamber at City Hall with Mayor Duncan presiding.

City Manager Friend left the meeting at 3:35 p.m. and rejoined the meeting at 3:45 p.m.

2. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Pursuant to Government Code Section 54956.9(d)(2)
a. Two (2) of Potential Case(s)
No reportable action.

3. CONFERENCE WITH LEGAL COUNSEL - INITIATION OF LITIGATION Pursuant to Government Code Section 54956.9(d)(4)
a. One (1) of Potential Case(s)
No reportable action.

4. ORAL COMMUNICATIONS
Item 4.c
May 19, 2026 City of Coronado Page 56
May 05, 2026 City of Coronado

None.

5. ADJOURNMENT
Mayor Duncan adjourned the meeting at 4:08 p.m.

APPROVED:

John D. Duncan, Mayor of the
City of Coronado
ATTEST:

Kelsea Holian, City Clerk of the
City of Coronado
Item 4.c
May 19, 2026 City of Coronado Page 57
May 05, 2026 City of Coronado

Minutes of the City of Coronado City Council/
The City of Coronado Acting as the Successor Agency to the Community Development Agency of the City of Coronado
May 05, 2026 04:00 PM
Coronado City Hall Council Chamber
1825 Strand Way
Coronado, California 92118
Note: The order in which items appear in the minutes is not necessarily the order in which they were discussed in the meeting.

Present: Mayor Duncan, Councilmember Downey, Councilmember Fleming, Councilmember Purvis, and Councilmember Steward
Also Present: City Manager Friend, City Attorney Canlas, and City Clerk Holian

1. CALL TO ORDER AND ROLL CALL
The Regular Meeting of the City Council was called to order at 4:14 p.m. on May 5, 2026 in the City Council Chamber at City Hall with Mayor Duncan presiding.

2. PLEDGE OF ALLEGIANCE
Mayor Duncan led the Pledge of Allegiance.

3. PRESENTATIONS

3.a Safe Harbor Coronado Mental Health and Wellness Month Proclamation Mayor Duncan read a proclamation designating May 2026 as Safe Harbor Coronado Mental Health and Wellness Month in the City of Coronado. Representatives from Safe Harbor Coronado accepted the proclamation and expressed appreciation for the City's ongoing partnership.

3.b Public Service Recognition Week Proclamation
Mayor Duncan read a proclamation designating the week of May 3 through May 9, 2026, as Public Service Recognition Week in the City of Coronado, Representatives from all city departments came forward to receive individual copies of the proclamation.

Item 4.c
May 19, 2026 City of Coronado Page 58
May 05, 2026 City of Coronado

4. CONSENT CALENDAR
Motion made by: Mayor Duncan
Seconded by: Councilmember Downey
Approve the recommended actions on the consent calendar with the addition of items 8b, 8f, 8g, and 8h.

Yes (5): Mayor Duncan, Councilmember Downey, Councilmember Fleming, Councilmember Purvis, and Councilmember Steward
Motion Carried
Councilmember Purvis recused herself from voting on Item 8h as her residential property is located within 500 feet of the affected parking signs in Spreckels Park.

4.a Approval of Reading by Title and Waiver of Reading in Full of Ordinances on This Agenda
Approve the reading by title and waive the reading in full of all Ordinances on the agenda.

4.b Approve Warrants Certified by Treasurer as Correct and Budget-Compliant for FY 2025-26
Approve the Warrants as certified by the City/Agency Treasurer.

4.c Approval of the Minutes of March 17 and April 7 2026 Regular and Closed Session Meetings
Approve the Minutes of March 17 and April 7 2026 Regular and Closed Session Meetings.

4.d Accept the Seaport Manhole Rehabilitation Project and Direct the City Clerk to File a Notice of Completion
Accept the Seaport Manhole Rehabilitation Project and direct the City Clerk to file a Notice of Completion.

4.e Resolution Extending a Local Emergency Due to the Discovery of Caulerpa prolifera in the Coronado Cays
Adopt the resolution to extend the declaration of local emergency due to the discovery of Caulerpa prolifera.

4.f Second Reading and Adoption of an Ordinance Amending the Coronado Municipal Code Regarding Conflict of Interest
Conduct the second reading of Ordinance 2026-01 amending Chapter 1.20, Section

1.20.060, Section 1.20.070 (A-P), and Section 1.20.080 (A-B) of Title 1 of the Coronado Municipal Code regarding conflict of interest.

Item 4.c
May 19, 2026 City of Coronado Page 59
May 05, 2026 City of Coronado

4.g Orange Avenue Banner Program Summer Rotation NASCAR Banners Approve the proposed NASCAR banner designs and associated installation locations for a limited summer display period along Orange Avenue.

5. ORAL COMMUNICATIONS
Brad Gerbel provided comments expressing concerns regarding the late-year MainStreet funding request, the offshore oil leasing resolution, and Assembly Bill 2484, noting preference for prioritizing local drainage infrastructure at Ninth Street and Olive Avenue.

Tina Christiansen provided comments regarding support for the revitalization and beautification work of Coronado MainStreet in maintaining a balanced commercial heart for both residents and businesses.

Jamie Hartnett, President of the Coronado Fourth of July Board, provided comments regarding a request for community volunteers to fill operational roles for the full day of holiday events, including the parade, parachute demonstration, and fireworks over Glorietta Bay.

Jack Kennedy, representing the Coronado Philharmonia Orchestra, provided comments regarding an invitation to the community for the "Honoring America" Memorial Day tribute concert at the Coronado Performing Arts Center.

Carolyn Rogerson provided comments regarding opposition to the City Council expanding its focus to external legislative matters like Assembly Bill 2484, stating that an additional transit tax would penalize individuals who can least afford it while funding underutilized transportation infrastructure.

Doris Besikof provided comments regarding the preservation of constitutional principles ahead of the upcoming election.

Robbins Kelly, representing Coronado MainStreet, provided comments regarding the immense civic and business success of the 37th Annual Motor Cars on Main Street event and thanked public services and safety departments for their vital coordination.

Inge Cornejo, representing Coronado MainStreet, provided comments regarding the extensive hours contributed by community volunteers to execute the recent downtown car show and praised the economic benefits experienced by local restaurants.

Eddie Warner, representing Coronado MainStreet, provided comments regarding the strong sense of community observed during the car show.

Derik Morse, representing Coronado MainStreet and general manager of the Blue Water Grill (The Boat House), provided comments regarding the structural importance of business operators sustainably volunteering to preserve Coronado's historic character and merchant balance.

6. CITY MANAGER/EXECUTIVE DIRECTOR
None.

Item 4.c
May 19, 2026 City of Coronado Page 60
May 05, 2026 City of Coronado

7. PUBLIC HEARINGS

7.a 961 D Avenue - Request for a One-Lot Tentative Parcel Map to Allow for Condominium Ownership of Two Residential Units and Determination that the Project is Categorically Exempt from California Environmental Quality Act Guidelines Section 15332 (PC2026-01)
Kirk Fatland, Associate Planner, presented the staff report utilizing PowerPoint.

Mayor Duncan opened the public hearing and asked if anyone wished to speak on this item.

Mila Albertson provided comments regarding a complaint that architectural drawings and physical renderings of the proposed residential duplex were excluded from the downloadable online agenda materials, requesting that these visuals be consistently provided to help the public visualize infill development projects.

Having received no further requests to speak, Mayor Duncan closed the public hearing.

Discussion ensued regarding local zoning compliance, historic preservation, and parking standards. It was noted that because the project complies with all objective development parameters and density allowances within the R-3 zone, map approval is legally nondiscretionary under local code and state requirements. Further discussion ensued regarding the administrative obligation to approve maps for projects that meet all statutory mandates to prevent municipal legal liability, noting that properties must be evaluated based on compliance with established legal criteria rather than individual preferences for historic preservation.

Motion made by: Councilmember Downey
Seconded by: Councilmember Fleming
Determine that the project is categorically exempt under Class 32 of the California Environmental Quality Act (CEQA) Guidelines Section 15332 (In-Fill Development) and adopt a resolution approving a one-lot Tentative Parcel Map at 961 D Avenue.

Yes (5): Mayor Duncan, Councilmember Downey, Councilmember Fleming, Councilmember Purvis, and Councilmember Steward
Motion Carried

7.b Public Hearing: Proposition 218 Hearing; Approval of “A Resolution of the City Council of the City of Coronado, California, Approving the Rate Adjustments for Sanitary Sewer Services” and Introduction of an Ordinance Amending Chapter 60.08 of the Coronado Municipal Code Revising Procedures for Setting Rates for Sanitary Sewer Services Denise Johnson, Public Services Administrative Manager, presented the staff report.

Item 4.c
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May 05, 2026 City of Coronado

Mayor Duncan opened the public hearing and read the legal protocols governing written protest submissions.

Tina Christiansen provided comments regarding support for the proposed sanitary sewer rate adjustments to fund essential infrastructure maintenance, pipeline corrosion prevention, and future water recycling capabilities.

Mila Albertson provided comments regarding support for funding infrastructure maintenance but noted that her official notice featured an erroneous "00" prefix before her street number, requesting that staff purge data entry anomalies from the tax roll database.

A call was made for any final written protest ballots. Hearing none, the protest submission period was declared closed, and the public hearing was closed. The City Clerk reported that the tabulation was complete and that a majority protest had not been achieved.

Discussion ensued regarding utility communication and tax roll auditing. It was noted that while individual notices generally did not contain formatting anomalies, administrative staff would audit the external county assessor data sets to refine subsequent mailings.

Motion made by: Councilmember Fleming
Seconded by: Councilmember Downey
Conduct the Proposition 218 hearing, adopt Resolution 2026-24 approving the rate adjustments for sanitary sewer services and introduce Ordinance 2026-02 amending Chapter 60.08 of the Coronado Municipal Code (CMC).

Yes (5): Mayor Duncan, Councilmember Downey, Councilmember Fleming, Councilmember Purvis, and Councilmember Steward
Motion Carried

8. GENERAL BUSINESS

8.a Council Reports on Interagency Assignments
Councilmember Downey reported that in response to a resident complaint regarding deferred maintenance on the bandstand at Spreckels Park, Public Services Director Leon Firsht and City maintenance crews executed comprehensive aesthetic repairs within two weeks.

Mayor Duncan reported that he and City Manager Friend successfully coordinated with public services staff to secure the immediate removal of a discarded ceiling fan that had been thrown onto the roof of the historic ferry landing gazebo, eliminating a public safety hazard on the same day it was reported.

Item 4.c
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May 05, 2026 City of Coronado

8.b Receive Multi-Year General Fund Financial Forecast through Fiscal Year 2030- 31 and provide direction on an Interfund Loan from the General Fund to the Affordable Housing In-Lieu Fee Fund (265) and a One-Time General Fund Contribution to the Facilities Replacement Fund (436)
Receive Multi-Year General Fund Financial Forecast through Fiscal Year 2030-31 and provide direction on additional considerations of an Interfund Loan from the General Fund to the Affordable Housing In-Lieu Fee Fund (265) for the purchase of 349-63 D Avenue property and a One-Time $5,000,000 General Fund Contribution to the Facilities Replacement Fund (436).

This item was approved under the consent calendar.

8.c Fiscal Year (FY) 2026-27 Coronado Tourism Improvement District (CTID) Advisory Board Annual Report/Management Plan and Resolution of Intent to Continue to Levy Assessments on Four Hotel Businesses
Kelli Maples, Senior Management Analyst, introduced the item. Todd Little, Executive Director of Discover Coronado, presented the annual report and management plan, utilizing a PowerPoint presentation to outline proposed tourism marketing strategies, budget distributions, and reserve fund utilization for Fiscal Year 2026-27.

Councilmember Steward asked about multi-year allocations granted to the Coronado Art and Wine Festival. Mr. Little responded that the board provided a cumulative total of $303,000 over four years, consisting of early matching contributions followed by consecutive $100,000 title sponsorships split evenly between the Chamber of Commerce for logistics and the Coronado Schools Foundation for regional marketing. Councilmember Steward commented that direct spending on public community initiatives remains below three percent of the total tourism budget, noted that foundational documents restricted operational reserves to 15 percent rather than the current 50 percent allocation, and recommended an immediate $300,000 lump-sum transfer into structural downtown enhancements.

Councilmember Purvis asked why community development expenditures were significantly lower in previous fiscal cycles and whether the remaining public relations budget would carry over. Mr. Little responded that public relations functions as strategic media storytelling rather than commercial advertising and that community spending declined in Fiscal Year 2025 due to the cancellation of transit vehicle wraps during district cost-cutting measures.

Councilmember Purvis suggested the board expand capital investments into commercial streetscape improvements to protect the curb appeal of the eighth block corridors.

Councilmember Downey reported on discussions with local resort general managers regarding December congestion and recommended that marketing funds be directed toward promoting independent merchants, theater productions, and bay-side traffic diversions.

Item 4.c
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May 05, 2026 City of Coronado

Councilmember Fleming suggested that Discover Coronado fully fund seasonal holiday lighting infrastructure rather than pursuing a 50/50 General Fund match and noted that a strict 15 percent reserve cap could leave the organization financially vulnerable during unexpected economic downturns.

Discussion ensued regarding marketing schedules and reserve allocations. Mayor Duncan proposed continuing the management plan to June 2, 2026, to allow the CTID board to formally vote on proposed amendments while executing the resolution of intent to preserve the legal notification sequence.

Mayor Duncan called for a recess at 6:08 p.m. Council reconvened at 6:15 p.m.

Motion made by: Councilmember Fleming
Seconded by: Councilmember Downey
Continue the review and formal approval of the FY 2026-27 Annual Report and Management Plan from the CTID Advisory Board to the regular meeting on Tuesday, June 2, 2026; Adopt a revised resolution declaring the City Council's intention to continue to levy two one-half percent (0.5%) assessments during Fiscal Year 2026-27 on certain hotel businesses within Coronado Tourism Improvement District I and Coronado Tourism Improvement District II, striking Section 2 from the text; and set a public hearing date of Tuesday, June 2, 2026, for consideration of the continued levy assessment.

Yes (5): Mayor Duncan, Councilmember Downey, Councilmember Fleming, Councilmember Purvis, and Councilmember Steward
Motion Carried

8.d Consideration of MainStreet Coronado’s Fiscal Year 2025-26 Community Grants Funding Request
City Manager Friend presented the staff report.

Eddie Warner, representing Coronado MainStreet, provided comments regarding the necessity of using the $29,800 to backfill personal funds spent on completed cultural programming, noting that the board lacked administrative capacity to compile the subsequent Fiscal Year 2026-27 mini-grant application while organizing the annual car show.

Robbins Kelly, representing Coronado MainStreet, provided comments regarding the organization's advocacy for local brick-and-mortar merchants and explained that the car show strictly excludes external pop-up vendors to drive foot traffic directly into permanent downtown storefronts and restaurants.

Derik Morse, representing Coronado MainStreet, provided comments regarding the urgent necessity of maintaining a strict equilibrium between independent retail spaces and dining facilities to prevent the commercial district from oversaturating with restaurants.

Item 4.c
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May 05, 2026 City of Coronado

Inge Cornejo, representing Coronado MainStreet, provided comments regarding the existence of a proprietary mobile software application developed by MainStreet to log unauthorized corporate signage, explaining that the program was suspended solely as the City required a formalized municipal agreement.

Discussion ensued regarding local sign enforcement and merchant compliance, concerns regarding visual degradation of downtown sidewalks attributable to unauthorized A-frame signs and neglected storefront landscaping; and that code compliance represents a nondelegable municipal authority that should be carried out by a professional City compliance officer rather than a volunteer organization. Discussion further ensued regarding support for providing immediate financial relief for completed programming; that the absence of a pending Fiscal Year 2026-27 application creates an operational funding gap for upcoming seasonal events; and that historical compliance protocols required MainStreet volunteers to conduct educational outreach visits while leaving enforcement actions to the City Attorney.

Council provided suggestions to structure a flexible multi-year grant agreement to protect the City's interests while reactivating the compliance software.

Motion made by: Councilmember Purvis
Seconded by: Mayor Duncan
Approve the community grant funding request of $29,800 for Coronado MainStreet to support annual events from Fiscal Year 2025-26, requiring all funds to be expended within the current fiscal year ending June 30, 2026.

Motion made by: Councilmember Downey
Seconded by: Mayor Duncan
Authorize a community grant allocation of $29,800 to MainStreet Coronado, allowing the funds to be deployed across both the Fiscal Year 2025-26 and Fiscal Year 2026-27 periods for fixed overhead, community programming, and the collaborative reactivation of the downtown monitoring program, subject to standard municipal liability and insurance provisions.

Yes (5): Mayor Duncan, Councilmember Downey, Councilmember Fleming, Councilmember Purvis, and Councilmember Steward
Motion Carried

8.e Consideration of a Resolution Opposing Offshore Oil and Gas Leasing Off the California Coast and the Inclusion of California Outer Continental Shelf Planning Areas in the 11th National Outer Continental Shelf Oil and Gas Leasing Program
City Manager Friend introduced the item.

Item 4.c
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May 05, 2026 City of Coronado

Discussion ensued regarding environmental liability, energy resource extraction, and jurisdictional policy boundaries. Council provided viewpoints in favor of the resolution emphasizing regional coastal coordination to protect local marine sanctuaries, shorelines, and the tourism economy against potential oil spill impacts; and opposing viewpoints noting broader macro-energy importing dynamics, pre-existing municipal comment letters already on the federal record, and concerns over utilizing local administrative resources on symbolic resolutions addressing external federal programs outside municipal boundaries.

Motion made by: Councilmember Steward
Seconded by: Councilmember Purvis
Adopt the resolution opposing offshore oil and gas leasing off the California Coast and the inclusion of California Outer Continental Shelf planning areas in the 11th National Outer Continental Shelf Oil and Gas Leasing Program.

Yes (3): Councilmember Downey, Councilmember Purvis, and Councilmember Steward
No (2): Mayor Duncan, and Councilmember Fleming
Motion Carried

8.f

8.g

8.h

8.i
Introduction and First Reading of an Ordinance of the City Council of the City of Coronado Adding Coronado Municipal Code Chapter 40.74 to Prohibit the Sale and Distribution of Kratom
Waive first reading, and introduce Ordinance No. 2026-03 of the City Council of the City of Coronado Adding Chapter 40.74 to the Coronado Municipal Code to Prohibit the Sale and Distribution of Kratom.

The first reading of Ordinance 2026-03 was waived and placed on the consent calendar.

Resolution to Extend a Local Emergency Declaration in the City of Coronado Due to Impacts from Cross-Border Water Pollution
Resolution 2026-22 was adopted under the consent calendar.

Consideration of a Policy #2 Request Regarding Updating Two Permit Parking Signs in Spreckels Park
This item was approved under the consent calendar, Councilmember Purvis recused.

Consideration of a Policy #9 Request Regarding Reconsideration of a Letter of Support for Assembly Bill 2484 (MTS Sales Tax)
Councilmember Downey introduced the request under the provisions of Policy 9, clarifying that the proposed action is strictly procedural in nature and requests renewed deliberation regarding the city's previous decision to oppose Assembly Bill 2484.

Discussion ensued regarding regional transit funding mechanisms, legislative thresholds, and institutional accountability. Considerations addressed regional infrastructure Item 4.c
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May 05, 2026 City of Coronado

dependency, audit compliance regarding internal operating efficiencies, and voter authorization thresholds for localized public revenue options. Discussion further ensued regarding divergent views evaluating public tax adjustments, transit route decisions, and the overarching statutory effects of the proposed bill on regional sales tax caps.

Tim Moore provided comments regarding opposition to expanding local sales taxes, stating that municipal transit authorities must learn to manage operations strictly within existing regional revenue baselines.

Motion made by: Councilmember Downey
Seconded by: Councilmember Steward
Transmit an official city letter to the California Legislature expressing support for Assembly Bill 2484.

Yes (1): Councilmember Downey
No (3): Mayor Duncan, Councilmember Fleming, and Councilmember Purvis Abstain (1): Councilmember Steward
Motion Failed
Following the failure of the primary motion, Councilmember Downey introduced a secondary procedural motion under Policy 9 to establish a neutral municipal stance.

Motion made by: Councilmember Downey
Seconded by: Councilmember Purvis
Reconsider the city's previous legislative position under Policy 9 to take no official position on Assembly Bill 2484, directing that no letter of support or opposition be transmitted to the California Legislature.

Yes (3): Councilmember Downey, Councilmember Purvis, and Councilmember Steward
No (2): Mayor Duncan, and Councilmember Fleming
Motion Carried

9. ADJOURNMENT
Mayor Duncan adjourned the Regular Meeting at 8:15 p.m.

APPROVED:

John D. Duncan, Mayor of the
City of Coronado
ATTEST:

Kelsea Holian, City Clerk of the
City of Coronado
Item 4.c
May 19, 2026 City of Coronado Page 67

CITY COUNCIL STAFF REPORT

Second Reading and Adoption of an Ordinance Amending Chapter 60.08 of the Coronado Municipal Code Revising Procedures for Setting Rates for Sanitary Sewer Services

RECOMMENDATION
Waive second reading of and adopt Ordinance 2026-02 amending Chapter 60.08 of the Coronado Municipal Code (CMC).

BACKGROUND
On May 5, 2026, the City Council introduced Ordinance No. 2026-02 and adopted Resolution No. 2026- 26, establishing updated sewer service charge rates effective July 1, 2026, following a duly noticed Proposition 218 public hearing.

CMC Section 60.08.050 codifies sewer service charge rates approved by City Council in 2014, with annual adjustments through July 1, 2019, and requires rate changes by ordinance. Ordinance No. 2026- 02 amends that section to allow rate adjustments by resolution, consistent with Government Code Section 53756 and Proposition 218.

ANALYSIS
Ordinance No. 2026-02 amends CMC Section 60.08.050 to read as follows:
“60.08.050 Sanitary sewer service rate. The City Council shall adopt sanitary sewer service charge rates (or ‘sewer rates’) by resolution. That resolution shall identify in the schedule of sewer rates the process by which the City will pass through any wholesale charges for sewer treatment, including compliance with the requirements of the Government Code Section 53756.” This change allows rate adjustments by resolution rather than ordinance, consistent with standard practice among California wastewater utilities, while preserving all Proposition 218 notice and protest rights. The ordinance will become effective 30 days after adoption.

FISCAL IMPACT
There are no fiscal impacts related to the adoption of this ordinance. Fiscal impacts associated with the updated sewer service charge rates were addressed in the staff report for the May 5, 2026, public hearing.

ALTERNATIVE
The City Council may choose not to adopt the ordinance and provide alternate direction to staff.

CALIFORNIA ENVIRONMENTAL QUALITY ACT
This action is not subject to CEQA.

PUBLIC NOTICE
The City Clerk shall publish full text of the ordinance within 15 days after passage.

ATTACHMENTS

1. Ordinance 2026-02
Submitted By: Public Services and Engineering / Denise Johnson Item 4.d
May 19, 2026 City of Coronado Page 68
Attachment 1
ORDINANCE NO. 2026-02

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
CORONADO, CALIFORNIA, AMENDING SECTION 60.08.050 OF
CHAPTER 60.08 OF THE CORONADO MUNICIPAL CODE

PERTAINING TO SEWER SERVICE CHARGES
WHEREAS, pursuant to Chapter 60.08 of the Coronado Municipal Code, a wastewater sewer service fee is charged to all residential and non-residential customers in the city limits of the City of Coronado that discharge sewage into the sewer lines maintained by the City, or is considered by the San Diego Metropolitan Sewer System to be within the City jurisdiction; and WHEREAS, the City must generate funds in an amount sufficient to fund the City’s annual operating costs for its sanitary sewer system, and allow the City to continue its pay-as-you-go practice for funding major capital improvement (replacement) projects to the system; and WHEREAS, the City last raised its sewer service rates in 2019; and WHEREAS, the City hired Raftelis Financial Consultants, Inc., a nationally recognized expert in sewer rates, to conduct a Sewer User Rate Study (“Study”), a copy of which is on file with the City and has been available for public review; and WHEREAS, on March 17, 2026, the City reviewed the findings of the Study and determined that increases in the sewer service charge are necessary to generate funds sufficient to cover the City’s ongoing costs of providing sewer services and related costs and expenses; and
WHEREAS, the Study recommended several revisions to the City’s wastewater sewer service fee charging structure including: establishing an operating reserve based on a target of six months of operations and maintenance and capital improvement project expenses and fund from current reserve balances; adjusting the customer classification rates to align with the most recent data and cost of service analysis, implementing annual rate increases over a five-year period to meet operational, maintenance, debt service, reserve and capital funding needs; exploring the ability to obtain customer level water consumption data for each land use type by; and increasing the Navy rates to ensure that they are paying their full cost of service; and WHEREAS, on March 17, 2026, the City Council directed that the recommended rate increase identified in the Study be implemented over a five-year period; and WHEREAS, on March 20, 2026, in accordance with the provisions of Article XIIID of the California Constitution (Proposition 218), the City mailed notices of proposed increases in the City’s sewer service rates, which were provided to the affected property owners/customers not less than forty-five (45) days prior to the public hearing on the proposed rates; and WHEREAS, the City Council conducted a public hearing on May 5, 2026, at 4 :30 p.m. at 1825 Strand Way, Coronado, California, 92118, in order to receive oral and written testimony regarding the proposed increases in the City’s sewer service charges. Said date and time were not less than forty-five (45) days after the mailing of the notice as set forth above; and Item 4.d
May 19, 2026 City of Coronado Page 69
Attachment 1
WHEREAS, at the public hearing, the City heard and considered all oral testimony, written materials, and written protests concerning the establishment and imposition of the proposed rates for the sewer service charges; and
WHEREAS, at the close of the hearing, the written protests against the rates set forth herein were not presented in a number representing a majority of the affected parcels upon which the rates are to be imposed and, therefore, the City Council was authorized to take action by separate resolution to impose the increased rates and charges as described in the mailed notices of public hearing; and
WHEREAS, Coronado Municipal Code (“CMC”) Section 60.08.050 codified the amount of sewer service charges previously approved by City Council in 2014, to include annual adjustments through July 1, 2019; and
WHEREAS, it is deemed to be in the best interests of the City to amend CMC Section

60.08.050, as described in this ordinance, so that future proposed increases to sewer service charges will be considered for approval of the City Council by resolution, instead of approval by ordinance; with all such future proposed increases being set in compliance with the law such as Proposition 218.

NOW THEREFORE, the City Council of the City of Coronado, California, does ordain as follows:

SECTION ONE:

The above recitals are true and correct and incorporated herein as though set forth in full.

SECTION TWO:

Section 60.08.050 of the Coronado Municipal Code is hereby amended to read as follows:

60.08.050 Sanitary sewer service rate. The City Council shall adopt sanitary sewer service charge rates (or “sewer rates”) by resolution. That resolution shall identify in the schedule of sewer rates the process by which the City will pass through any wholesale charges for sewer treatment, including compliance with the requirements of Government Code Section 53756.

SECTION THREE:

This ordinance was introduced on May 5, 2026.

SECTION FOUR:

This ordinance shall be effective thirty (30) days after its adoption. Within fifteen (15) days after its adoption, the City Clerk is directed to publish this ordinance to the provisions of Government Code Section 36933.

SECTION FIVE:

The City Council of the City of Coronado hereby declares that should any section, paragraph, sentence, phrase, term or word of this Ordinance, hereby adopted, be declared for Item 4.d
May 19, 2026 City of Coronado Page 70
Attachment 1
any reason to be invalid, it is the intent of the City Council that it would have adopted all other portions of this Ordinance irrespective of any such portion declared invalid.

SECTION SIX:

This Ordinance shall supersede any and all provisions of any previous resolution and/or ordinance approved by the City Council that may conflict with, or be contrary to, this Ordinance.

PASSED, ADOPTED, AND APPROVED by the City Council of the City of Coronado at a regular meeting thereof this 19th day of May 2026 by the following vote to wit:

AYES:

NAYS:

ABSTAIN:

ABSENT:
____________________________________
JOHN D. DUNCAN, Mayor of the
City of Coronado, California
ATTEST:
_________________________________
KELSEA HOLIAN, City Clerk of the
City of Coronado, California

Item 4.d
May 19, 2026 City of Coronado Page 71
Attachment 1
*****

STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO : ss.

CITY OF CORONADO )
I, KELSEA HOLIAN, City Clerk of the City of Coronado, hereby certify that the foregoing ORDINANCE NO. 2026-02 passed at the regular meeting of the City Council of the City of Coronado held on the 19th day of May 2026 after having been read at the regular meeting of said City Council held on the 5th day of May 2026.
_________________________________
KELSEA HOLIAN, City Clerk of the
City of Coronado, California
ORDINANCE NO. 2026-02
Item 4.d
May 19, 2026 City of Coronado Page 72

CITY COUNCIL STAFF REPORT

Second Reading and Adoption of an Ordinance of the City Council of the City of Coronado Adding Coronado Municipal Code Chapter 40.74 to Prohibit the Sale and Distribution of Kratom

RECOMMENDATION
Waive second reading and adopt Ordinance No. 2026-03 of the City Council of the City of Coronado Adding Chapter 40.74 to the Coronado Municipal Code to Prohibit the Sale and Distribution of Kratom.

BACKGROUND
At its March 17, 2026 meeting, the Coronado City Council approved the future consideration of a prohibition on the sale of the substance, Kratom, in the City of Coronado. At its May 5, 2026 meeting, the City Council introduced Ordinance No. 2026-03 prohibiting the sale and distribution of Kratom.

Kratom (Mitragyna speciosa) is a plant native to Southeast Asia that is used for its psychoactive properties. Consumed as a crushed or brewed leaf traditionally, Kratom is available commercially as a powder, tablet, gummy and extract, typically in a concentrated form. Kratom contains 50 alkaloids with the two most prominent being mitragynine and 7-hydroxymitragynine (7-OH). These opioid-like alkaloids act as a stimulant in low doses and a sedative in high doses.

Use of Kratom can produce a range of effects such as psychotic symptoms, psychological and physiological dependence, addiction, hallucinations, delusion, confusion, nausea, itching, sweating, dry mouth, constipation, increased urination, loss of appetite, anorexia, weight loss, and insomnia.

There are no U.S. Federal Drug Administration (FDA)-approved uses for Kratom and it is not legally marketed in the United States as a drug or dietary supplement. Because it is not regulated, there are no controls on ingredients, purity levels or dosage. The FDA warns consumers not to consume Kratom due to the risk of serious adverse effects including liver toxicity, seizures and substance use disorder.

The U.S. Drug Enforcement Administration has labeled Kratom as a “Drug of Concern” and research is ongoing to consider classifying Kratom under the Controlled Substances Act. The 2021 National Survey on Drug Use and Health found that an estimated 1.7 million Americans used Kratom. The U.S. Centers for Disease Control and Prevention advises of a marked increase in Kratom poison exposures, a 1,200% increase from 2015 to 2025, indicating a rise in usage.

Several states, counties and municipalities have adopted bans or regulations for Kratom in their communities, including the cities of San Diego, Solana Beach and Oceanside, Newport Beach, and Orange County.

There is no statewide prohibition on the sale or possession of Kratom within California. However, the California Department of Public Health has seized and embargoed certain Kratom and 7-OH products, under the State framework for food and drug regulation. Introduced in 2025, California Assembly Bill (AB) 1088 (Bains) would add Kratom products and products containing 7-OH to the state’s food and drug regulations, and prescribe concentrations and requirements for packaging and labeling, focusing on youth use prevention. AB 1088 would also ban the sale of a Kratom product or a 7-OH product to any Item 4.e
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person under 21 years of age.

ANALYSIS
The Ordinance as introduced presents a complete prohibition on the sale and distribution of Kratom, or any product derived from the Mitragyna speciosa plant that contains mitragynine or 7- hydroxymitragynine, within the City of Coronado. It empowers the City Manager to direct enforcement in accordance with the Coronado Municipal Code including infractions or misdemeanors, with multiple violations considered cumulative.

FISCAL IMPACT
There is no direct fiscal impact associated with this item.

ALTERNATIVE
The City Council may direct changes to the Ordinance to provide for alternate regulations, or may take no action. If changes to the Ordinance are directed, staff will revise and re-introduce the amended Ordinance at a future City Council meeting.

CALIFORNIA ENVIRONMENTAL QUALITY ACT
The adoption of the ordinance is not subject to CEQA pursuant to Section 15060(c)(2) and 15060(c)(3) of the State CEQA Guidelines, because it will not result in a direct or reasonably foreseeable indirect physical change in the environment and is not a “project” as defined by Section 15378 of the CEQA Guidelines.

PUBLIC NOTICE
In lieu of publication of the ordinance in its entirety, the City Clerk will publish a summary of the ordinance a minimum of five days prior to adoption, and again within 15 days after adoption of the ordinance.

ATTACHMENTS

1. Ordinance 2026-03
Submitted By: City Manager's Office / Tina Friend
Item 4.e
May 19, 2026 City of Coronado Page 74
Attachment 1
ORDINANCE NO. 2026-03

AN ORDINANCE OF THE CITY COUNCIL OF THE

CITY OF CORONADO, CALIFORNIA, ADDING
CHAPTER 40.74 TO THE CORONADO MUNICIPAL

CODE TO PROHIBIT THE SALE AND

DISTRIBUTION OF KRATOM
WHERAS, kratom (Mitragyna speciosa) is a tropical tree native to Southeast Asia and its leaves are consumed in powered or extract forms for their psychoactive properties; and WHEREAS, kratom leaves contain over 50 alkaloids with two major psychoactive ingredients, 7-hydroxymitragynine (7-OH) and mitragynine, which produce stimulant effects in low doses and sedative effects in high doses with effects similar to opioids such as psychotic symptoms, psychological and physiological dependence, addiction, hallucinations, delusion, confusion, nausea, itching, sweating, dry mouth, constipation, increased urination, loss of appetite, anorexia, weight loss, and insomnia; and
WHEREAS, the U.S. Department of Health and Human Services Substance Abuse and Mental Health Services Administration’s 2021 National Survey on Drug Use and Health Survey found that an estimated 1.7 million people had used kratom within the past year with the highest usage, 1.4 million, by adults 26 years or older; and WHEREAS, the U.S. Drug Enforcement Administration (“DEA”) has labeled kratom as a “Drug of Concern” and research is ongoing to consider classifying kratom under the Controlled Substances Act; and
WHEREAS, there are no Federal Drug Administration (“FDA”)-approved kratom drug products or over-the-counter drugs containing kratom that are legally on the market in the United States for any use, and the FDA warns consumers not to use kratom because of the risk of serious adverse events including liver toxicity, seizures and substance use disorder; and
WHEREAS, as kratom products are not federally regulated they are not subject to government-mandated safety checks, resulting in a lack of oversight and accepted safety standards for use, regulation of ingredients, purity levels and dosage; and WHEREAS, the U.S. Centers for Disease Control and Prevention (“CDC”) National Poison Data System found an increase of 1,200% in kratom-related poison exposure reports from 2015-2015 including a marked surge in 2025, and raises concerns with the recent shift from traditional leaf preparations to high-potency alkaloid extracts; and Item 4.e
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Attachment 1
WHEREAS, several cities and counties in California have taken steps to regulate or ban kratom products, recognizing the need to protect public safety, including San Diego, Solana Beach, Oceanside, Newport Beach, and Orange County; and WHEREAS, the City Council of the City of Coronado is committed to safeguarding the health and well-being of its residents by ensuring that products available for sale do not pose undue health risks; and
WHEREAS, in the interest of the health, safety and welfare of the people of the City of Coronado, the City Council desires to restrict the sale and distribution of kratom; and WHEREAS, Title 40 of the Coronado Municipal Code “Public Peace, Morals and Welfare” contains health and safety procedures for the City of Coronado.

NOW THEREFORE, the City Council of the City of Coronado, California, does ordain as follows:

SECTION ONE.

All of the above statements are true and correct and incorporated herein as though set forth in full.

SECTION TWO.

The adoption of the ordinance is not subject to CEQA pursuant to Section 15060(c)(2) and 15060(c)(3) of the State CEQA Guidelines, because it will not result in a direct or reasonably foreseeable indirect physical change in the environment and is not a “project” as defined by Section 15378 of the CEQA Guidelines.

SECTION THREE.

Title 40, Chapter 40.74 is hereby added to the Coronado Municipal Code to read as follows:

Chapter 40.74
Prohibition of the Sale and Distribution of Kratom
Sections:

40.74.010 Purpose.

40.74.020 Definitions.

40.74.030 Sale and Distribution of Kratom Prohibited.

40.74.040 Enforcement.

40.74.050 No Conflict with Federal or State Law.

Item 4.e
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Attachment 1

40.74.060 Severability.

40.74.010 Purpose.

The city council recognizes the inherent danger of kratom products and that the use of kratom products can have devastating health and economic consequences. The city council further recognizes that kratom may be habit forming and is currently available to people of all ages, including children.

Allowing kratom products to be sold in the city increases access to these harmful and dangerous products. To that end, no kratom products shall be sold or distributed in the city as specifically enumerated below.

40.74.020 Definitions.

For the purposes of this chapter, the following words and phrases shall have the meaning set forth in this section:
“Distribute" or “distribution” means the transfer, by any person other than a common carrier, of a kratom product at any point from the place of manufacture or thereafter to the person who sells the kratom product to an individual for personal consumption.
“Kratom” or “Kratom product" means the leaf of the plant Mitragyna speciosa or any food product, food ingredient, dietary ingredient, dietary supplement, or beverage intended for human consumption that contains any part of the leaf of the plant Mitragyna speciosa or any extract, synthetic alkaloid, or synthetically derived compound of such plant or its leaf including, but not limited to, any powder, capsule, pill, beverage, or other edible product intended for human consumption.
“Leaf” means any or all parts of the leaf of the plant Mitragyna speciosa that contains mitragynine or 7-hydroxymitragynine.
“Sell,” “sale” and “to sell” means any transaction where, for any consideration, ownership of a kratom product is transferred to one person to another, including but not limited to any transfer or title or possession for consideration, exchange, or barter, in any manner or by any means.

40.74.30 Sale and Distribution of Kratom Prohibited.

It is unlawful to sell, advertise for sale, offer for sale, or distribute, directly or indirectly, any kratom product in the City.

40.74.040 Enforcement.

Item 4.e
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Attachment 1
A. The city manager, or designee, is authorized to establish regulations and to take any and all actions reasonable and necessary to obtain compliance with this chapter, including, but not limited to, inspecting the premises of any business to verify compliance.

B. Any person, business, or tobacco retailer violating this chapter shall be guilty of an infraction, which shall be punishable by a fine in accordance with Coronado Municipal Code Chapters 1.08 and 1.10, or a misdemeanor, which shall be punishable by a fine not exceeding $1,000, or by imprisonment in the county jail for a period not exceeding six months or by both such fine and imprisonment. In addition to criminal fines, any person, business or tobacco retailer violating this chapter shall also be subject to civil penalties or administrative fines or both under Coronado Municipal Code Chapters

1.08 and 1.10.

C. The city attorney may seek legal, injunctive, or other equitable relief to enforce this chapter.

D. Administrative enforcement of this chapter shall proceed pursuant to Coronado Municipal Code Chapter 1.10.

E. Each violation of this chapter shall be considered a separate offense.

F. The remedies and penalties provided in this section are cumulative and not exclusive, and nothing in this chapter shall preclude any person from pursuing any other remedies provided by law.

G. Notwithstanding any other provision of this chapter, this chapter may be enforced through any remedy as provided for in this section upon its effective date.

40.74.50 No Conflict with Federal or State Law.

Nothing in this chapter shall be interpreted or applied so as to create any requirement, power, or duty that is preempted by federal or state law.

40.74.060 Severability
If any section, subsection, sentence, clause, phrase, or word of this chapter, or any application thereof to any person or circumstance, is held to be invalid or unconstitutional by a decision of a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions or application of the chapter. The City Council declares that it would have adopted each section, subsection, subdivision, paragraph, sentence, clause, or phrase thereof, irrespective of the fact that any one or Item 4.e
May 19, 2026 City of Coronado Page 78
Attachment 1
more other sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases hereof be declared invalid or unenforceable.

SECTION FOUR:

This ordinance was introduced on May 5, 2026.

SECTION FIVE:

The City Clerk is directed to publish a summary of this Ordinance together with the votes cast no less than five days prior to the consideration of its adoption and again within fifteen (15) days following adoption. This Ordinance shall be effective thirty (30) days after its adoption.

SECTION SIX:

The City Council of the City of Coronado hereby declares that should any section, paragraph, sentence, phrase, term or work of this Ordinance, hereby adopted, be declared for any reason to be invalid, it is the intent of the City Council that it would have adopted all other portions of this Ordinance irrespective of any such portion declared invalid.

SECTION SEVEN:

This Ordinance shall supersede any and all provisions of any previous resolution and/or ordinance approved by the City Council that may conflict with, or be contrary to, this Ordinance.

PASSED, ADOPTED, AND APPROVED by the City Council of the City of Coronado at a regular meeting thereof this May 19, 2026, by the following vote to wit:

AYES:

NAYS:

ABSTAIN:

ABSENT:

JOHN D. DUNCAN, Mayor of the
City of Coronado, California
ATTEST:

KELSEA HOLIAN, City Clerk of the
City of Coronado, California
Item 4.e
May 19, 2026 City of Coronado Page 79
Attachment 1
*****

STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO : ss.

CITY OF CORONADO )
I, KELSEA HOLIAN, City Clerk of the City of Coronado, hereby certify that the foregoing ORDINANCE NO. 2026-03 passed at the regular meeting of the City Council of the City of Coronado held on the 19th day of May 2026 after having been read at the regular meeting of said City Council held on the 5th day of May 2026.
_________________________________
KELSEA HOLIAN, City Clerk of the
City of Coronado, California
ORDINANCE NO. 2026-03
Item 4.e
May 19, 2026 City of Coronado Page 80

CITY COUNCIL STAFF REPORT

Modification of Applicable Time and Days of the Spreckels Park Permit Parking Zone

RECOMMENDATION
Adopt a “Resolution of the City Council of the City of Coronado, California, Modifying Regulations for the Permit Parking Zone Along Spreckels Park on C Avenue Between Sixth and Seventh Streets”.

BACKGROUND
At its May 5, 2026 meeting, the Coronado City Council approved a Policy #2 request offered by Mayor Duncan to modify the parameters of the Spreckels Park Permit Parking Zone. This Permit Parking Zone encompasses the curb abutting Spreckels Park on C Avenue between Sixth and Seventh Streets. This action was recommended to adapt the permit parking zone to contemporary needs and narrow the applicable days to the summer months.

ANALYSIS
Currently, the Spreckels Park Permit Parking Zone allows permitted parking only each Sunday from 4 p.m. to 8 p.m. The recommended changes: (1) extend the permit parking time an additional three hours, from 1 p.m. to 8 p.m.; and (2) limit the applicable days to Sundays between and including the Memorial Day to Labor Day weekends.

The attached Resolution, if adopted, would effect this change immediately. Staff would update the signage in Spreckels Park to reflect the new parameters.

FISCAL IMPACT
The fiscal impact associated with this item is the replacement cost of the two signs in Spreckels Park, which can be absorbed within existing operating budgeted funds for FY 2025-26.

ALTERNATIVE
The City Council may provide alternate direction for the Spreckels Park Permit Parking Zone, or take no action, which would leave the existing parameters in place.

CALIFORNIA ENVIRONMENTAL QUALITY ACT
This action is not subject to CEQA.

PUBLIC NOTICE
No public notice is required for this item.

ATTACHMENTS

1. Resolution 2026-27
Submitted By: City Manager's Office / Tina Friend
Item 4.f
May 19, 2026 City of Coronado Page 81
RESOLUTION NO. 2026-27

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

CORONADO, CALIFORNIA, MODIFYING REGULATIONS FOR

THE PERMIT PARKING ZONE ALONG SPRECKELS PARK ON

C AVENUE BETWEEN SIXTH AND SEVENTH STREETS
WHEREAS, a parking permit zone currently exists along Spreckels Park, on the westerly side of C Avenue abutting Spreckels Park, for one block between Sixth and Seventh Avenues; and
WHEREAS, currently, the Spreckels Park Permit Parking Zone regulations establish permit parking requirements from 4 to 8 p.m. on Sundays and authorize towing of unpermitted parked vehicles; and
WHEREAS, California Vehicle Code Section 22651(n) as noticed on the two signs placed in Spreckels Park along C Avenue sets forth the authority for towing of vehicles when in violation of local ordinance or resolution; and
WHEREAS, Coronado Municipal Code Section 56.30.0202 states the Coronado City Council may establish, by resolution, regulations which prohibit or restrict the parking or standing of vehicles; and
WHEREAS, the Coronado City Council wishes to modify the Spreckels Park Permit Parking Zone regulations to increase the hours of the zone from 4 p.m. to 8 p.m. to 1 p.m. to 8 p.m., and narrow the applicable Sundays to only those between and including the Memorial Day and Labor Day holidays weekends, to reflect contemporary needs of the park and community events; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Coronado as follows:

1. The Spreckels Park Permit Parking Zone regulates permit parking along the westerly edge of Spreckels Park on C Avenue between Sixth and Seventh Streets. The easterly curb of C Avenue between Sixth and Seventh Streets is not included in the zone.

2. The Spreckels Park Permit Parking Zone requires a permit for any vehicular parking from 1 p.m. to 8 p.m. on Sundays occurring within and including the Memorial Day to Labor Day holiday weekends only.

3. The Coronado Police Department may issue or delegate the issuance of parking permits for the Spreckels Park Permit Parking Zone.

Item 4.f
May 19, 2026 City of Coronado Page 82

4. The Coronado Police Department is hereby authorized to enforce the Spreckels Park Permit Parking Zone by citation and towing as set forth in California Vehicle Code Section 22651(n).

PASSED, ADOPTED, AND APPROVED by the City Council of the City of Coronado, California, at a regular meeting thereof this Nineteenth day of May 2026 by the following vote to wit:

AYES:

NAYS:

ABSTAIN:

ABSENT:

APPROVED:
____________________________________
JOHN D. DUNCAN, Mayor of the
City of Coronado, California
ATTEST:
__________________________________
KELSEA HOLIAN, City Clerk of the
City of Coronado, California
Item 4.f
May 19, 2026 City of Coronado Page 83

CITY COUNCIL STAFF REPORT

Public Hearing on Vacancies, Recruitment, and Retention Efforts in Compliance with Assembly Bill 2561

RECOMMENDATION
Receive a presentation on the status of the City’s employee vacancies, recruitment, and retention efforts.

Receive and file the report in compliance with State Assembly Bill 2561.

BACKGROUND
Per section 3502.3 to the California Government Code, public agencies are required to hold an annual public hearing on the status of vacancies, recruitment, and retention efforts. Assembly Bill 2561 created this annual requirement, and this is the second year of reporting.

Local government agencies must provide an annual update to City Council regarding employee vacancies, recruitment, and retention efforts. This update should include details about any obstacles encountered in the hiring process. In instances where the vacancy rate within a bargaining unit reaches 20% or higher, agencies are required to present additional vacancy information. Furthermore, agencies must permit the representatives from the recognized employee organization for a bargaining group to make a presentation during the hearing.

ANALYSIS
The City’s vacancy rates as of April 30, 2026, were:

Employee Group
# of FT
Authorized
Positions
(FTE)
# of
Vacancies
% of
Vacancies
Self-Represented 115.75 4.5 3.9%
Executive 10 0 0.0%
AFSCME 46 3 6.5%
Coronado Firefighters' Association (CFA) 27 0 0.0%
Coronado Police Officers' Association (CPOA) 59 13 22.0% TOTAL 257.75 20.5 8.0%
Vacancy Analysis
The year over year total vacancy rate dropped from 9.2% in April 2025 to 8.0% in April 2026. The reduction was driven by improved retention, changes to the City’s classification plan, competitive compensation packages, and an influx of federal government employees entering the labor market.

Last year the majority of the City’s vacancies were in Self-Represented and AFSCME positions (11 and 8 vacancies respectively). This year, the majority of the vacant positions are within CPOA positions. Due to the CPOA vacancy rate exceeding 20%, there is additional data reported in Attachment 2 regarding Item 7.a
May 19, 2026 City of Coronado Page 84
the average number of days to complete the hiring process and number of applicants for CPOA position recruitments held over the last year.

CPOA positions have experienced a notable increase in vacancies over the last year due to many factors including service retirements, industrial disability separations, promotions to command staff (SelfRepresented positions), and separations. Of the 13 CPOA vacancies as of April 30, 2026, one is a newly approved Property & Evidence Technician, one is a Police Sergeant, four are Police Corporals, and seven are Police Officers. Between the end of April and the date of this public hearing, the City onboarded two new CPOA employees, one Property & Evidence Technician and one Police Officer. The City is in the process of conducting a closed promotional recruitment for Police Corporal, although those promotions will then shift the vacancies to the Police Officer level.

The City maintains a continuous recruitment process for Police Officers, ensuring that applications are accepted on an ongoing basis and that qualified candidates can be advanced through the hiring pipeline without delay. Under this approach, interviews are conducted frequently. At present, five candidates are actively progressing through background investigations, reflecting consistent recruitment activity.

While the City has seen an increase in the number of qualified applicants to non-peace officer recruitments over the last year, the labor market for peace officers remains highly competitive for employers. There are simply not enough high-quality qualified candidates interested in a career in law enforcement to fill every available peace officer vacancy in the County, resulting an imbalance of supply and demand. The labor shortage of peace officers is impacting every law enforcement agency.

Beyond the CPOA vacancies, the City is actively recruiting or conducting assessments and oral interviews for the majority of the other vacant positions. The 4.5 vacant Self-Represented FTEs span positions across five different City departments, reducing the operational impact of the vacancies.

City Recruitment Strategies
The City has implemented comprehensive outreach efforts by sharing job postings across multiple platforms, including GovernmentJobs.com, Indeed, LinkedIn, ZipRecruiter, and specialized industry boards. These efforts are supplemented by targeted social media campaigns designed to maximize candidate reach.

For the Coronado Police Department, City staff has launched a comprehensive recruitment initiative designed to increase department visibility, expand the applicant pool, and further position Coronado as a premier law‑enforcement employer. Led by an internal working group, staff has broadened digital outreach, enhanced the Department’s social media presence, and strengthened community‑based engagement efforts. As part of this initiative, the City recently unveiled a dedicated police recruitment website, www.joincoronadopd.com, which showcases Coronado’s policing culture, thoroughly explains the recruitment process, advertises the City’s generous compensation package, and promotes the Police Officer recruitment bonus.

Over the last year, the City has also significantly increased its financial investment in Police Officer recruitment efforts. The City purchased print advertisements in the Peace Officer Research Association of California (PORAC) magazine to broaden outreach to qualified law enforcement professionals throughout the state. In addition, City Council established the Police Officer Recruitment Bonus Pilot Program, which offers a $20,000 bonus for lateral police officers, a $10,000 bonus for academy graduates, and a $2,000 referral bonus for current employees whose referrals result in a successful hire.

These targeted incentives are designed to enhance the City’s competitiveness in a highly challenging recruitment environment.

Community and educational engagement remain a priority, with the City maintaining a strong presence at high school, college, military, and community career fairs. This approach helps promote employment Item 7.a
May 19, 2026 City of Coronado Page 85
opportunities and cultivate future talent. Notable participation includes the Discover Coronado job fair, Southwestern Community College career fair, and Port of San Diego recruitment events.

Retention Enhancements
To support long‑term workforce stability and maintain regional competitiveness, the City has continued to invest in comprehensive employee retention strategies. While the City retains several established programs that contribute to retention—such as a comprehensive compensation and benefits package, the lateral service credit program, flexible telework opportunities, an enhanced tuition reimbursement to allow for student loan repayment, and various employee engagement initiatives—this year’s efforts have centered on significant compensation improvements approved by the City Council.

As part of recent labor negotiations, the City Council authorized strong multi‑year salary increases, including a 6% increase in fiscal year 2025–26, a 5% increase in fiscal year 2026–27, and a 6% increase in fiscal year 2027–28. In addition, the City increased longevity pay and introduced a new five‑year longevity pay tier to further recognize employee dedication and encourage long‑term service. These enhancements are intended to sustain the City’s market competitiveness and strengthen retention.

The City also conducted a regional benchmark salary survey to evaluate internal and external equity.

Based on the survey results, equity adjustments were implemented for positions identified as below the median of comparable agencies. These targeted actions support fair and competitive compensation practices and help the City attract and retain skilled professionals across all departments.

FISCAL IMPACT
There is no direct fiscal impact associated with this item.

ALTERNATIVE
Not applicable.

CALIFORNIA ENVIRONMENTAL QUALITY ACT
This action is not subject to CEQA.

PUBLIC NOTICE
No public notice is required for this item.

ATTACHMENTS

1. Vacancy Status Report by Authorized Full Time Position as of 4/30/2026

2. CPOA Recruitment Report for 4/2/2025 - 4/30/2026
Submitted By: Administrative Services / Molly Brennan
Item 7.a
May 19, 2026 City of Coronado Page 86
Vacancy Status Report by Authorized Full Time Position as of 4/30/2026 Department FTE Position Vacant / Filled Underfill/Overfill Position Bargaining Unit Vacancy PSE 1 ELECTRICIAN FILLED AFSCME
PSE 1 LEAD MAINTENANCE WORKER (BEACH) FILLED AFSCME
PSE 1 LEAD MAINTENANCE WORKER (FACILITIES) FILLED AFSCME GOLF 1 LEAD MAINTENANCE WORKER (GOLF) FILLED AFSCME
PSE 1 LEAD MAINTENANCE WORKER (PARKS) FILLED AFSCME
PSE 1 LEAD MAINTENANCE WORKER (STREETS) FILLED AFSCME
PSE 1 LEAD PUMP MECHANIC VACANT AFSCME 1
PSE 1 MAINTENANCE WORKER II (FACILITIES) FILLED AFSCME
PSE 1 MAINTENANCE WORKER II (FACILITIES) VACANT AFSCME 1 PSE 1 MAINTENANCE WORKER II (FACILITIES) FILLED AFSCME
PSE 1 MAINTENANCE WORKER II (FACILITIES) FILLED AFSCME
GOLF 1 MAINTENANCE WORKER II (GOLF) FILLED AFSCME
GOLF 1 MAINTENANCE WORKER II (GOLF) FILLED AFSCME
GOLF 1 MAINTENANCE WORKER II (GOLF) FILLED AFSCME
GOLF 1 MAINTENANCE WORKER II (GOLF) FILLED AFSCME
GOLF 1 MAINTENANCE WORKER II (GOLF) FILLED AFSCME
GOLF 1 MAINTENANCE WORKER II (GOLF) FILLED AFSCME
GOLF 1 MAINTENANCE WORKER II (GOLF) FILLED AFSCME
PSE 1 MAINTENANCE WORKER II (HUTA) FILLED AFSCME
PSE 1 MAINTENANCE WORKER II (HUTA) FILLED AFSCME
PSE 1 MAINTENANCE WORKER II (PARKS) FILLED AFSCME
PSE 1 MAINTENANCE WORKER II (PARKS) FILLED AFSCME
PSE 1 MAINTENANCE WORKER II (PARKS) FILLED AFSCME
PSE 1 MAINTENANCE WORKER II (STREETS) FILLED AFSCME
PSE 1 MAINTENANCE WORKER II (STREETS) FILLED AFSCME
PSE 1 MAINTENANCE WORKER II (STREETS) FILLED UNDERFILL FOR MW III (Streets) AFSCME PSE 1 MAINTENANCE WORKER III (BEACH) FILLED AFSCME
GOLF 1 MAINTENANCE WORKER III (GOLF) FILLED AFSCME
GOLF 1 MAINTENANCE WORKER III (GOLF) FILLED AFSCME
PSE 1 MAINTENANCE WORKER III (PARKS) FILLED AFSCME
PSE 1 MAINTENANCE WORKER III (FACILITIES) FILLED AFSCME PSE 1 MASTER MECHANIC FILLED AFSCME
PSE 1 MECHANIC II FILLED UNDERFILL FOR MECHANIC III AFSCME PSE 1 MECHANIC II FILLED AFSCME
PSE 1 MECHANIC II FILLED AFSCME
PSE 1 MECHANIC II FILLED OVERFILL FOR MECHANIC I AFSCME PSE 1 SPECIAL EQUIPMENT MECHANIC I FILLED AFSCME
PSE 1 SPECIAL EQUIPMENT MECHANIC II FILLED AFSCME
1 Attachment 1
Item 7.a
May 19, 2026 City of Coronado Page 87
Vacancy Status Report by Authorized Full Time Position as of 4/30/2026 PSE 1 UTILITY SYSTEMS OPERATOR II FILLED AFSCME
PSE 1 UTILITY SYSTEMS OPERATOR II FILLED AFSCME
PSE 1 UTILITY SYSTEMS OPERATOR II FILLED AFSCME
PSE 1 UTILITY SYSTEMS OPERATOR II FILLED AFSCME
PSE 1 UTILITY SYSTEMS OPERATOR III FILLED AFSCME
PSE 1 UTILITY SYSTEMS OPERATOR III FILLED AFSCME
PSE 1 UTILITY SYSTEMS OPERATOR III FILLED AFSCME
PSE 1 UTILITY SYSTEMS OPERATOR III VACANT AFSCME 1
FIRE 1 FIRE CAPTAIN FILLED CFA
FIRE 1 FIRE CAPTAIN FILLED CFA
FIRE 1 FIRE CAPTAIN FILLED CFA
FIRE 1 FIRE CAPTAIN FILLED CFA
FIRE 1 FIRE CAPTAIN FILLED CFA
FIRE 1 FIRE CAPTAIN FILLED CFA
FIRE 1 FIRE ENGINEER FILLED CFA
FIRE 1 FIRE ENGINEER FILLED CFA
FIRE 1 FIRE ENGINEER FILLED CFA
FIRE 1 FIRE ENGINEER FILLED CFA
FIRE 1 FIRE ENGINEER FILLED CFA
FIRE 1 FIRE ENGINEER FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
FIRE 1 FIREFIGHTER/PARAMEDIC FILLED CFA
PD 1 EVIDENCE AND PROPERTY TECHNICIAN FILLED CPOA
PD 1 EVIDENCE AND PROPERTY TECHNICIAN VACANT CPOA 1
PD 1 POLICE CORPORAL (ADMIN) VACANT CPOA 1
PD 1 POLICE CORPORAL (FIELD) FILLED CPOA
2 Attachment 1
Item 7.a
May 19, 2026 City of Coronado Page 88
Vacancy Status Report by Authorized Full Time Position as of 4/30/2026 PD 1 POLICE CORPORAL (FIELD) VACANT CPOA 1
PD 1 POLICE CORPORAL (FIELD) VACANT CPOA 1
PD 1 POLICE CORPORAL (FIELD) FILLED CPOA
PD 1 POLICE CORPORAL (FIELD) VACANT CPOA 1
PD 1 POLICE DISPATCH SUPERVISOR FILLED CPOA
PD 1 POLICE DISPATCHER FILLED CPOA
PD 1 POLICE DISPATCHER FILLED CPOA
PD 1 POLICE DISPATCHER FILLED CPOA
PD 1 POLICE DISPATCHER FILLED CPOA
PD 1 POLICE DISPATCHER FILLED CPOA
PD 1 POLICE DISPATCHER FILLED CPOA
PD 1 POLICE DISPATCHER FILLED CPOA
PD 1 POLICE DISPATCHER FILLED CPOA
PD 1 POLICE DISPATCHER FILLED CPOA
PD 1 POLICE OFFICER (ADMIN) VACANT CPOA 1
PD 1 POLICE OFFICER (ADMIN) VACANT CPOA 1
PD 1 POLICE OFFICER (ADMIN) FILLED CPOA
PD 1 POLICE OFFICER (ADMIN) FILLED CPOA
PD 1 POLICE OFFICER (ADMIN) FILLED CPOA
PD 1 POLICE OFFICER (ADMIN) FILLED CPOA
PD 1 POLICE OFFICER (ADMIN) VACANT CPOA 1
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) VACANT CPOA 1
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) VACANT CPOA 1
PD 1 POLICE OFFICER (FIELD) VACANT CPOA 1
3 Attachment 1
Item 7.a
May 19, 2026 City of Coronado Page 89
Vacancy Status Report by Authorized Full Time Position as of 4/30/2026 PD 1 POLICE OFFICER (FIELD) VACANT CPOA 1
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE OFFICER (FIELD) FILLED CPOA
PD 1 POLICE SERGEANT (FIELD) FILLED CPOA
PD 1 POLICE SERGEANT (FIELD) FILLED CPOA
PD 1 POLICE SERGEANT (FIELD) FILLED CPOA
PD 1 POLICE SERGEANT (PATROL) FILLED CPOA
PD 1 POLICE SERGEANT (FIELD) FILLED CPOA
PD 1 POLICE SERGEANT (ADMIN) VACANT CPOA 1
PD 1 POLICE SERGEANT (FIELD) FILLED CPOA
PD 1 POLICE SERVICES OFFICER II FILLED CPOA
PD 1 POLICE SERVICES OFFICER II FILLED CPOA
PD 1 POLICE SERVICES OFFICER II FILLED CPOA
PD 1 POLICE SERVICES OFFICER II FILLED CPOA
PD 1 POLICE SERVICES OFFICER II FILLED CPOA
PD 1 POLICE SERVICES OFFICER II FILLED CPOA
AS 1 ACCOUNTANT FILLED SREP
PSE 1 ACCOUNTING TECHNICIAN I FILLED SREP
REC 1 ACCOUNTING TECHNICIAN I FILLED SREP
PSE 1 ACCOUNTING TECHNICIAN I FILLED SREP
PD 1 ACCOUNTING TECHNICIAN I FILLED SREP
FIRE 0.75 ACCOUNTING TECHNICIAN I (PT) FILLED SREP
REC 1 AQUATICS COORDINATOR FILLED SREP
REC 1 AQUATICS COORDINATOR FILLED SREP
REC 1 AQUATICS COORDINATOR FILLED SREP
REC 0.5 AQUATICS COORDINATOR (PT) VACANT SREP 0.5
REC 1 AQUATICS SUPERVISOR FILLED SREP
PSE 1 ASSISTANT DIRECTOR OF PUBLIC SERVICES & ENG FILLED SREP PSE 1 ASSISTANT ENGINEER FILLED SREP
COMDEV 1 ASSISTANT PLANNER FILLED SREP
AS 1 ASSOCIATE ACCOUNTANT FILLED SREP
PSE 1 ASSOCIATE ARCHITECT FILLED SREP
AS 1 ASSOCIATE HR ANALYST FILLED SREP
AS 1 ASSOCIATE IT ANALYST FILLED SREP
AS 1 ASSOCIATE IT ANALYST FILLED UNDERFILL FOR IT ANALYST SREP COMDEV 1 ASSOCIATE PLANNER VACANT SREP 1
COMDEV 1 ASSOCIATE PLANNER FILLED SREP
COMDEV 1 ASSOCIATE PLANNER FILLED SREP
LIFEGUARD 1 BEACH LIFEGUARD FILLED SREP
4 Attachment 1
Item 7.a
May 19, 2026 City of Coronado Page 90
Vacancy Status Report by Authorized Full Time Position as of 4/30/2026 LIFEGUARD 1 BEACH LIFEGUARD FILLED SREP
LIFEGUARD 1 BEACH LIFEGUARD FILLED SREP
LIFEGUARD 1 BEACH LIFEGUARD FILLED SREP
LIFEGUARD 1 BEACH LIFEGUARD CAPTAIN FILLED SREP
LIFEGUARD 1 BEACH LIFEGUARD SERGEANT FILLED SREP
LIFEGUARD 1 BEACH LIFEGUARD SERGEANT FILLED SREP
LIFEGUARD 1 BEACH LIFEGUARD SERGEANT FILLED SREP
COMDEV 1 BUILDING INSPECTOR I FILLED UNDERFILLED BY BUIDING INSPECTOR II SREP COMDEV 1 BUILDING INSPECTOR II FILLED SREP
COMDEV 1 BUILDING OFFICIAL FILLED SREP
CLERK 1 CITY CLERK FILLED EXEC
CMO 1 CITY MANAGER FILLED EXEC
COMDEV 1 COMMUNICATIONS AND ENGAGEMENT OFFICER FILLED SREP COMDEV 1 COMMUNITY DEVELOPMENT TECHNICIAN FILLED SREP
COMDEV 1 COMMUNITY DEVELOPMENT TECHNICIAN FILLED SREP
AS 1 DEPARTMENT ADMINISTRATIVE ASSISTANT FILLED SREP
PSE 1 DEPARTMENT ADMINISTRATIVE ASSISTANT FILLED SREP
COMDEV 1 DEPARTMENT ADMINISTRATIVE COORDINATOR FILLED SREP LIB 1 DEPARTMENT ADMINISTRATIVE COORDINATOR FILLED SREP PSE 1 DEPARTMENT ADMINISTRATIVE COORDINATOR FILED SREP
REC 0.75 DEPARTMENT ADMINISTRATIVE COORDINATOR (PT) FILLED SREP CMO 1 DEPUTY CITY MANAEGR FILLED EXEC
AS 1 DIRECTOR OF ADMINISTRATIVE SERVICES FILLED EXEC
COMDEV 1 DIRECTOR OF COMM DEV, REDEV, HOUSING FILLED EXEC FIRE 1 DIRECTOR OF FIRE SERVICES FILLED EXEC
LIB 1 DIRECTOR OF LIBRARY SERVICES FILLED EXEC
PD 1 DIRECTOR OF POLICE SERVICES FILLED EXEC
PSE 1 DIRECTOR OF PUBLIC SERVICES & ENGINEERING FILLED EXEC REC 1 DIRECTOR OF RECREATION & GOLF FILLED EXEC
PD 1 EXECUTIVE ASSISTANT TO THE POLICE CHIEF FILLED SREP AS 1 FINANCE MANAGER FILLED SREP
FIRE 1 FIRE DIVISION CHIEF FILLED SREP
FIRE 1 FIRE DIVISION CHIEF FILLED SREP
FIRE 1 FIRE DIVISION CHIEF FILLED SREP
FIRE 1 FIRE DIVISION CHIEF FILLED SREP
FIRE 1 FIRE INSPECTOR FILLED SREP
REC 1 GOLF SUPERINTENDENT FILLED SREP
AS 1 HR ANALYST FILLED SREP
AS 1 HUMAN RESOURCES AND RISK MANAGER FILLED SREP
5 Attachment 1
Item 7.a
May 19, 2026 City of Coronado Page 91
Vacancy Status Report by Authorized Full Time Position as of 4/30/2026 AS 1 INFORMATION TECHNOLOGY APPLICATION MANAGER VACANT SREP 1 AS 1 INFORMATION TECHNOLOGY INFRASTRUCTURE MANAGER FILLED SREP AS 1 INFORMATION TECHNOLOGY TECHNICIAN FILLED SREP
AS 1 IT ANALYST FILLED SREP
LIB 1 LIBRARIAN II FILLED SREP
LIB 1 LIBRARIAN II FILLED SREP
LIB 1 LIBRARIAN II FILLED SREP
LIB 1 LIBRARIAN II FILLED SREP
LIB 1 LIBRARIAN II FILLED SREP
LIB 1 LIBRARY ASSISTANT II VACANT SEEKING APPROVAL TO RECLASSIFY SREP 1 LIB 0.75 LIBRARY ASSISTANT II (PT) FILLED SREP
LIB 0.75 LIBRARY ASSISTANT II (PT) FILLED SREP
LIB 0.75 LIBRARY ASSISTANT III (PT) FILLED SREP
LIB 1 LIBRARY SERVICES ANALYST FILLED SREP
PSE 1 MANAGEMENT ANALYST FILLED SREP
FIRE 1 MANAGEMENT ANALYST FILLED SREP
PD 1 MANAGEMENT ANALYST FILLED SREP
PSE 1 MANAGEMENT ANALYST FILLED SREP
CMO 1 MANAGEMENT ANALYST FILLED SREP
CLERK 1 MANAGEMENT ASSISTANT FILLED UNDERFILL FOR DEPUTY CITY CLERK SREP REC 1 MANAGEMENT ASSISTANT FILLED SREP
LIB 1 MANAGEMENT ASSISTANT FILLED SREP
PSE 1 MANAGEMENT ASSISTANT FILLED UNDERFILL FOR MANAGEMENT ANALYST PSESREP AS 1 PAYROLL SPECIALIST FILLED SREP
PD 1 POLICE CAPTAIN (ADMIN) FILLED SREP
PD 1 POLICE CAPTAIN (FIELD) VACANT SREP 1
PD 1 POLICE COM. RELATIONS COORD. FILLED SREP
PD 1 POLICE LIEUTENANT (ADMIN) FILLED SREP
PD 1 POLICE LIEUTENANT (ADMIN) FILLED SREP
PD 1 POLICE LIEUTENANT (FIELD) FILLED SREP
PD 1 POLICE RECORDS SPECIALIST FILLED SREP
PD 1 POLICE RECORDS SPECIALIST FILLED SREP
PD 1 POLICE RECORDS SPECIALIST FILLED SREP
PSE 1 PRINCIPAL ARCHITECT FILLED SREP
PSE 1 PRINCIPAL ENGINEER FILLED SREP
LIB 1 PRINCIPAL LIBRARIAN FILLED SREP
COMDEV 1 PRINCIPAL PLANNER FILLED SREP
PSE 1 PUBLIC SERVICES & ENGINEERING ADMINISTRATIVE MANAGER FILLED SREP PSE 1 PUBLIC SERVICES MANAGER (GENERAL SERVICES) FILLED SREP PSE 1 PUBLIC SERVICES MANAGER (PARKS) FILLED SREP
6 Attachment 1
Item 7.a
May 19, 2026 City of Coronado Page 92
Vacancy Status Report by Authorized Full Time Position as of 4/30/2026 REC 1 RECREATION COORDINATOR (PARK/BEACH) FILLED SREP
REC 0.75 RECREATION COORDINATOR (PROGRAMS) (PT) FILLED SREP REC 0.75 RECREATION COORDINATOR (PROGRAMS) (PT) FILLED SREP REC 1 RECREATION COORDINATOR (PROGRAMS) FILLED SREP
REC 1 RECREATION COORDINATOR (SPRKLS CTR) FILLED SREP
REC 1 RECREATION SERVICES SUPERVISOR (COMMUNITY CENTER) FILLED SREP REC 1 RECREATION SERVICES SUPERVISOR (PARK/BEACH) FILLED SREP REC 1 RECREATION SERVICES SUPERVISOR (COMM ENGAGEMENT & EVENTS)FILLED SREP REC 1 RECREATION SERVICES SUPERVISOR (SPRKLS) FILLED SREP CMO 1 SECRETARY TO THE CITY MANAGER FILLED SREP
AS 1 SENIOR ACCOUNTING TECHNICIAN FILLED SREP
PSE 1 SENIOR ENGINEER FILLED SREP
PSE 1 SENIOR ENGINEER FILLED SREP
PSE 1 SENIOR ENGINEER FILLED OVERFILL FOR ASSOCIATE ENGINEER SREP AS 1 SENIOR HR ANALYST FILLED SREP
AS 1 SENIOR HR ANALYST (RISK) FILLED SREP
AS 1 SENIOR IT ANALYST FILLED SREP
LIB 1 SENIOR LIBRARIAN FILLED SREP
LIB 1 SENIOR LIBRARIAN FILLED SREP
REC 1 SENIOR MANAGEMENT ANALYST FILLED SREP
CMO 1 SENIOR MANAGEMENT ANALYST FILLED SREP
PSE 1 SENIOR MANAGEMENT ANALYST FILLED SREP
AS 1 SENIOR MANAGEMENT ANALYST FILLED SREP
COMDEV 1 SENIOR PLANNER FILLED SREP
PSE 1 UTILITY MANAGER FILLED SREP
PSE 1 UTILITY SUPERVISOR FILLED SREP
7 Attachment 1
Item 7.a
May 19, 2026 City of Coronado Page 93
CPOA Recruitment Report for 4/2/2025 - 4/30/2026
Position Type of Recruitment Status Job Advertise From Job Advertise To Number of Vacant
Positions
Total Applications
Received
Average Days to
Complete Hiring
Process
Evidence and Property Technician External & Internal Complete 2/5/2026 2/19/2026 1 180 N/A Police Corporal Internal Promotional In Progress 1/29/2026 2/13/2026 4 11 N/A Police Officer External & Internal Continuous 2/19/2025 Continuous 7 143 134 Police Sergeant Internal Promotional Complete 4/21/2025 5/5/2025 1 14 54 Totals/Averages 13 348 94
Attachment 2
Item 7.a
May 19, 2026 City of Coronado Page 94
Mayor Pro Tem Carrie Downey Outside Activities Report May 5, 2026 Date Event Role/Activities
May 3, 2026 Motor Cars on Mainstreet Attended as Councilmember May 2, 2026 Coronado Cays Yacht Club
Opening Day
Attended as Councilmember
May 2, 2026 Safe Harbor Coronado Chili
Cook OƯ
Attended as Councilmember
May 1, 2026 SANDAG Executive
Committee Meeting
Attended as Chair of SANDAG
Regional Planning
April 30, 2026 Coronado CIP Subcommittee
Meeting #3
Met with City StaƯ and
Councilmember Mark Fleming to
review current and possible future
capital projects to provide
recommendation to full Council on
the 2026/2027 Capital Improvement
Projects and proposed budget input.

April 29, 2026 Coronado Commissioner’s
Dinner
Attended as Mayor Pro Tem/host to
thank volunteer Commissioners.

April 29, 2026 Coronado CIP Subcommittee
Meeting #2
Met with City StaƯ and
Councilmember Mark Fleming to
review current and possible future
capital projects to provide
recommendation to full Council on
the 2026/2027 Capital Improvement
Projects.

April 24, 2026 SANDAG Board Meeting Attended as Coronado’s 1st Alternate to SANDAG Board of Directors
April 28, 2026 National League of Cities
Energy, Environment, and
Natural Resources
Committee
Represented Coronado. Meeting
began period to update resolutions
for EENR to present to NLC.

April 20, 2026 Meeting with CM Tina Friend Met to review agenda and Coronado Issues
April 16, 2026 MTS Board Meeting Represented Coronado at Board Meeting where we voted to increase
bus and train fares for the first time
since 2008 to meet budget short fall.

April 15, 2026 Ribbon Cutting for Coronado
Pharmacy
Attended as Councilmember
April 14, 2026 Coronado CIP Subcommittee
Meeting #1
Met with City StaƯ and
Councilmember Mark Fleming to
review current and proposed future
capital projects and proposed
budget input.

Councilmember Downey
May 19, 2026
Item 8.a
May 19, 2026 City of Coronado Page 95
Mayor Pro Tem Carrie Downey Outside Activities Report May 5, 2026 Date Event Role/Activities
April 6, 2026 Meeting with CM Tina Friend Met to review agenda and Coronado Issues
March 24, 2026 League of Wives
Memorial Bench ribbon
cutting
Attended as Councilmember
March 19-20 SANDAG Board Planning
Retreat
Attended as Coronado’s 1st
Alternate to SANDAG Board of
Directors Participated in
discussions to provide Board
feedack on history and future of
regional projects funded by the
TRANSNET voter initiative.

Presentations on history and
planning questions on
1)TRANSNET history, 2)
Environmental Mitigation Program
funded through TRANSNET, and 3)
Regional Bike Plans funded by
TRANSNET. Power Points for
presentations attached to this
update.

Councilmember Downey
May 19, 2026
Item 8.a
May 19, 2026 City of Coronado Page 96
May 12, 2026
Item 8a – Councilmember Kelly Purvis Report – May 19, 2026 Metro Wastewater Joint Powers Authority (Metro JPA)
May 7, 2026 – Metro JPA/Commission MeeƟng
Major AcƟon Items
Approved FY 2027 Metro JPA OperaƟng Budget
o Proposed FY 2027 budget totals approximately $868,694, a 4% increase over FY 2026.
o Membership dues to parƟcipaƟng agencies would remain flat at FY 2026 levels through use of reserves and interest income.
o Includes:
 Standalone ExecuƟve Director posiƟon
 Updated 4-year consultant agreements
 New insurance and membership budget categories
o Coronado’s proposed FY 2027 allocaƟon is approximately $19,449, with a FY2020 reconciliaƟon adjustment reducing the total to about $15,473.

Approved Four-Year Consultant Agreements (FY 2027–FY 2030) o Financial Consultant Services (Karyn Keze)
o Engineering Services (Dexter Wilson Engineering)
o Treasurer/CPA Services (Rodney Greek)
o AdministraƟve Services / Board Secretary (Lori Peoples) Approved Pump StaƟon 2 Design Contract Amendment
o Amendment with Brown & Caldwell for Pump StaƟon 2 design work.

Approved As-Needed Jeƫng & Pipe Cleaning Contract
o Contract with NRC Environmental Services for wastewater treatment facility maintenance services.

Appointed Two AddiƟonal Directors to the Pure Water Ad Hoc CommiƩee o Expansion of the commiƩee overseeing Pure Water-related regional issues.

Commissioners Purvis and Worden appointed.

Metro Wastewater Update
o Discussion of a leƩer to the U.S. Bureau of ReclamaƟon regarding Pure Water grants.

Pure Water Program Update
o Ongoing status update on regional Pure Water implementaƟon and infrastructure.

Item 8.a
May 19, 2026 City of Coronado Page 97
May 12, 2026
Report from the ExecuƟve Director
o Includes organizaƟonal transiƟon items, website modernizaƟon, reserve strategy implementaƟon, FAB rollout, and SARA implementaƟon progress. Available on website.

Policy Emerging in the Agenda
 TransiƟon from SARA/FAB planning into implementaƟon
 Increased insƟtuƟonalizaƟon of the JPA:
o formal governance policies
o reserve policies
o insurance/risk management
o dedicated ExecuƟve Director structure
 ConƟnued oversight of:
o Pure Water Phase 2
o Metro capital planning
o Regional I&I (Inflow & InfiltraƟon) work
o equitable cost allocaƟon methodologies
 Strong emphasis on maintaining stable parƟcipaƟng agency billing despite organizaƟonal growth.

PotenƟal Coronado-Specific Interest Areas
 Coronado’s FY 2027 base allocaƟon decreases slightly compared to FY 2026 due to updated flow assumpƟons.
 FY2020 audit reconciliaƟon produces a credit for Coronado.  ConƟnued regional discussions around:
o FAB implementaƟon
o Pure Water cost allocaƟon
o infrastructure planning
o industrial pretreatment responsibiliƟes.

Upcoming MeeƟngs/Events
May 14, 2026 – SoropƟmist’s Flourish CelebraƟon
May 16, 2026 – Avenue of Heroes
May 21, 2026 – Wastewater JPA Ad Hoc MeeƟng
May 21, 2026 – Lawn Bowling CommemoraƟve Video
May 25, 2026 – Memorial Day Ceremony – Star Park
June 5, 2026 – Virtual Cal CiƟes HECD Policy CommiƩee MeeƟng Item 8.a
May 19, 2026 City of Coronado Page 98

CITY COUNCIL STAFF REPORT

Consideration of Appointment of One Student Representative to Serve a One-Year Term on the Parks and Recreation Commission

RECOMMENDATION
Consider for appointment one (1) student representative (non-voting) to serve a one-year term set to begin June 1, 2026, and expire May 31, 2027, on the Parks and Recreation Commission.

BACKGROUND
City Council Policy No. 6 sets forth the competitive process to fill vacancies on City boards, commissions, and committees.

City Council Ordinance 1480 established a student representative position on the Parks and Recreation Commission to reflect the City's commitment in engaging and incorporating the perspectives of the younger generation in local governance. The purpose of this non-voting position is to provide an avenue for Coronado High School students to offer valuable input and insights into parks and recreation issues affecting the community.

The incumbent will serve a single term of one year, commencing on June 1, 2026, and expiring on May 31, 2027. The rotational nature of the position allows for continuous infusion of fresh ideas and ensures that the Commission remains responsive to the evolving needs of the younger population. Student representation reflects a proactive and forward-thinking approach to community engagement, contributing to the betterment of Coronado's parks and recreation services.

ANALYSIS
As of May 13, the City Clerk’s Office has received two (2) applications for consideration from the following individuals:
• Griffin H.
• Charlie M.

FISCAL IMPACT
There is no direct fiscal impact associated with this item.

ALTERNATIVE
The City Council may decline to make an appointment and direct the City Clerk to advertise for additional applicants.

CALIFORNIA ENVIRONMENTAL QUALITY ACT
This action is not subject to CEQA.

PUBLIC NOTICE
The notice of vacancy was published in the Coronado Eagle & Journal. Notices were posted at City Hall, Coronado Community Center, Coronado Public Library, John D. Spreckels Center, on the City's website, Item 8.b
May 19, 2026 City of Coronado Page 99
and in the City Manager's Weekly Update.

ATTACHMENTS

1. Applications
Submitted By: City Clerk's Office / Kelsea Holian
Item 8.b
May 19, 2026 City of Coronado Page 100
Attachment 1
Item 8.b
May 19, 2026 City of Coronado Page 101
Attachment 1
Item 8.b
May 19, 2026 City of Coronado Page 102
Attachment 1
Item 8.b
May 19, 2026 City of Coronado Page 103
Attachment 1
Item 8.b
May 19, 2026 City of Coronado Page 104

CITY COUNCIL STAFF REPORT

Fiscal Year 2026-27 Proposed Budget and Financial Plan Presentation

RECOMMENDATION
Receive the presentation and report on the Fiscal Year (FY) 2026-27 proposed Budget and Financial Plan and provide direction as needed.

BACKGROUND
The annual budget is the City of Coronado’s blueprint for the continued delivery of exceptional community services. City staff has assessed current conditions and provided a draft budget for Fiscal Year 2026-27 for City Council consideration that provides funding for priority projects and services to enhance our community.

ANALYSIS
Please see the FY 2026-27 Proposed Operating Budget as attached and located online at the City website at: FY 2026-27 Proposed Operating Budget.

Physical copies of the budget are available for public inspection at the City Clerk’s Office and the Coronado Public Library.

FISCAL IMPACT
The May 19th consideration of the Proposed FY 2026-27 Budget has no fiscal impact. Staff will receive Council direction on changes to the budget and incorporate for final presentation of the FY 2026-27 Budget to the City Council for adoption on June 2, 2026.

ALTERNATIVE
City Council may provide policy direction or revisions to the draft budget that may be necessary for further consideration or future adoption.

CALIFORNIA ENVIRONMENTAL QUALITY ACT
This action is not subject to CEQA.

PUBLIC NOTICE
No public notice is required for this item.

ATTACHMENTS

1. FY 2026-27 Proposed Operating Budget
Submitted By: Administrative Services / John Kim
Item 8.c
May 19, 2026 City of Coronado Page 105

FISCAL YEAR
2026/2027

P R O P O S E D B U D G E T

C I T Y O F C O R O N A D O
Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 106
Fiscal Year 2026-27 Operating Budget
City of Coronado
Mayor
John Duncan
Council Members
Carrie Downey
Mark Fleming
Kelly Purvis
Amy Steward
City Manager
Tina Friend
Prepared by the Administrative Services Department
with
Contributions from All Departments
Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 107

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 108
Table of Contents
Fiscal Year 2026-27
Budget Message
Budget Transmittal and Summary ….................................................................................................. i Introduction & Background Information
Mission and Vision Statements, Guiding Principles .......................................................................... 1 Organization Charts .............................................................................................................................5 History of Authorized Positions ........................................................................................................ 16 Community Profile and Statistics ..................................................................................................... 20 Financial Summaries
Summary of Funds ............................................................................................................................ 22 Schedule of Transfers and Loans ...................................................................................................... 23 Revenue Summary by Fund .............................................................................................................. 24 Expenditure Summary by Fund ........................................................................................................ 26 Revenue and Expenditure Budget Pie Charts ................................................................................... 29 General Fund
Schedule of Sources and Uses .......................................................................................................... 32 Revenue Budget ................................................................................................................................ 33 Departmental Information
Legislative (Mayor and City Council) ......................................................................................... 36 City Clerk ..................................................................................................................................... 38 City Manager ............................................................................................................................... 42 Legal Services .............................................................................................................................. 49 Administrative Services ............................................................................................................... 51 Police Services ............................................................................................................................. 59 Fire and Beach Lifeguard Services .............................................................................................. 66 Public Services and Engineering Project Development ............................................................... 77 Library Services ........................................................................................................................... 98 Other Financing Uses ................................................................................................................. 102 Non-Departmental ..................................................................................................................... 104 Other General Funds
Recreation Services ......................................................................................................................... 107 Community Development Services ................................................................................................ 127 Insurance and Risk Management .................................................................................................... 137 Employee Benefits .......................................................................................................................... 141 Workers' Compensation ................................................................................................................. 145 CalPERS Stabilization ................................................................................................................. 149 Solid Waste and Recycling ............................................................................................................. 152 Vehicle and Equipment Replacement ............................................................................................. 156 IT Equipment Replacement ........................................................................................................... 162 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 109
Table of Contents
Fiscal Year 2025-26
Citizens Donation ............................................................................................................................ 166 Cultural Arts .................................................................................................................................... 170 Community Development Successor Agency Loan Fund .............................................................. 174 Frances G. Harpst Bequest ............................................................................................................. 178 Other Governmental Funds
Highway User (Gas) Tax ................................................................................................................ 183 Highway User (Gas) Tax II............................................................................................................. 188 RMRA ............................................................................................................................................ 192 Transnet ........................................................................................................................................... 196 RTCIP ............................................................................................................................................. 201 Coronado Bridge Tolls .................................................................................................................... 205 Transportation Development Act .................................................................................................... 209 Coronado Tidelands ........................................................................................................................ 214 Police Special Revenue Funds Equitable Sharing (DEA) ............................................................... 220 Treasury Forfeiture ......................................................................................................................... 225 Federal Grants ................................................................................................................................. 229 State Grants ..................................................................................................................................... 234 Library Special Revenue Funds ...................................................................................................... 238 Community Development Block Grant .......................................................................................... 246 Affordable Housing Fund ............................................................................................................... 248 Affordable Housing Management Fund .......................................................................................... 252 Low Cost Visitor Accomodation ......................................................................................................256 Relinquishment Highway Maintenance ............................................................................................258 A.B Frye Trust ................................................................. 262 Harlow Memorial, Reynolds Endowment, P. Friedman...................................................................266 CIP Funds..........................................................................................................................................273 Enterprise Funds
Wastewater ...................................................................................................................................... 282 Golf Course ..................................................................................................................................... 290 Storm Drain ..................................................................................................................................... 297 Major Facilities Fund........................................................................................................................277 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 110
i
May 12, 2026
Honorable Mayor and Members of the City Council:

It is my privilege to present the City of Coronado’s Proposed Annual Budget for Fiscal Year 2026–27. This budget reflects the careful, disciplined stewardship our community has come to expect, providing a balanced plan that meets today’s needs while investing in the long-term health and resilience of our remarkable city. Coronado remains one of the finest, best-managed communities in California, and this budget is designed to keep it that way.

Guided by the City Council’s vision and supported by a dedicated professional staff, the FY 2026–27 budget is built on three foundational commitments: fiscal prudence, excellent service delivery, and meaningful investment in the infrastructure and amenities that sustain Coronado’s extraordinary quality of life.

A Balanced and Responsible Financial Plan
The FY 2026–27 General Fund budget is balanced without drawing upon reserves, a standard we hold to as a matter of principle. General Fund revenues are projected at $89.0 million, an increase of approximately $5.1 million from the prior fiscal year. General Fund expenditures are budgeted at $88.6 million, creating a positive operating margin of $435,000 that provides a meaningful cushion against unforeseen fiscal pressures. Total expenditures across all City funds, including Capital Improvements, are estimated at $135.2 million.

The City’s General Fund balance remains strong, with unassigned reserves in excess of the City Council’s minimum reserve policy. The City’s total estimated year-end General Fund balance is projected at $87.0 million, including $43.3 million reserved for emergency response, $4.0 million for Capital Improvement Projects, and $500,000 to offset Historic Preservation property tax reductions. This leaves $39.3 million in unassigned fund balance, including a one-time $5.0 million General Fund transfer to the Major Facilities Replacement Fund, which was approved by the City Council on May 5, 2026.

The City of Coronado’s financial position reflects years of prudent management and deliberate planning by City Councils, past and present. It is a resource we do not take for granted.

Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 111
ii
Revenue Forecast
Coronado’s General Fund revenues remain a reliable source for the City and continue to trend upward. Property tax remains the City’s most stable revenue source, with a projected 6.3% year-over-year increase. This steady growth reflects both market stability and Coronado’s ongoing desirability as a place to live.

Transient Occupancy Tax (TOT), an important source derived from the City’s hospitality sector, experienced a temporary reduction due to a major renovation at a key hotel property. Now a full year removed from the project completion, TOT revenues are again projected at an all-time high of $23.5 million, representing a marginal increase over the $23 million budgeted for FY 2025-26.

Sales tax is projecting a strong increase of 12.3% year-over-year to $5.7 million in FY 2026-27, primarily as the actual results for FY 2025-26 are expected to outperform the budgeted revenue of $5.1 million. Together, these revenue streams reflect a resilient, well-positioned local economy that supports the services our community relies upon.

Economic Outlook
While the City of Coronado’s financial position remains strong, the Fiscal Year 2026-27 budget was developed with appropriate caution. The broader national economic environment carries uncertainty, including the potential downstream effects of federal trade and tariff policies on consumer spending, tourism, and the supply chain.

The City continues to closely monitor interest rates. While the Federal Reserve made several cuts in 2025 (September, October, and December), the overall rate reductions have not been as significant or as rapid as previously predicted. Furthermore, lingering high inflation and the recent oil price shocks from the Middle East conflict call for a continued cautious approach to the federal fund rate in the near future. In response, under City Council guidance, staff are implementing diversified investment strategies to seek improved returns while protecting principal and ensuring liquidity for ongoing operations.

At the local level, the impacts of these conditions are still evolving. Tourism remains a critical component of the City’s economy, and while visitation has generally remained resilient, there is continued sensitivity to changes in consumer spending, particularly for group travel and international visitors. The City continues to actively work on cross-border water pollution, for the potential effects on coastal activity, access, and visitor confidence.

Staff will closely monitor revenue performance throughout the year and present the City Council with mid-year adjustments if conditions warrant.

Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 112
iii
A Year of Significant Accomplishment
Before looking ahead, it is important to acknowledge the genuine progress Coronado made in FY 2025–26. This was a year defined by the delivery of meaningful, communityserving results across departments, after years of planning and investment.

Infrastructure and Capital Projects
• Expected completion and commissioning of the Parker Pump Station, which is the largest and most complex infrastructure project in Coronado’s recent history. This $32 million investment, years in the making, replaces the aging joint wastewater and stormwater pump station serving more than 200 acres in the Country Club area, providing resilient, modern service for decades ahead. The project also adds 6,000 square feet of new green space for the surrounding neighborhood. • Construction underway for the SR-75 Shores Median project, a long-awaited enhancement to the medians by the Coronado Shores.
• Substantial completion of the Cays Park Dog Park, a capital project added by the City Council in mid FY 2025-26.
• Advancement of the Library Roof, HVAC, and solar project. • Advancement of the Downtown Beautification Project, enhancing the streetscape, signage, and public realm along Coronado’s commercial corridor. • Dedication of the League of Wives Bench in Star Park. • Completion of several projects, including the Seaport Manhole Rehabilitation and Transbay Sewer Main Inspection, ADA Accessibility Upgrades at City Facilities, Sixth Street D/E Alley, Traffic Signal and Control Device Upgrades, and dozens of maintenance and prevention projects on public streets, sidewalks, facilities, and infrastructure.

Planning and Community Stewardship
• Adopted a new Wastewater Fee Study and rate structure updated for the first time in seven years which will deliver years of critical wastewater projects. • Completion of the Historic Context Statement and Survey, and implementation of the new historic review process to streamline and increase predictability. • Acquisition of the region’s first all-electric fire engine, the RTX, which will be commissioned in the summer of 2026.
• Acquisition of an eight-unit apartment complex to support the preservation of affordable housing.
• Continued implementation of environmental ordinances, including those regulating single-use plastics and beach fires, and pursuing membership in Community Choice Aggregation.
• Active leadership by the City Council on cross-border water quality issues, including direct engagement with federal legislators, the International Boundary and Water Commission, the National League of Cities, and the League of California Cities. These sustained advocacy efforts have helped secure federal funding and advance treatment projects on both sides of the border. Restoring clean, safe coastal waters remains among the City’s highest priorities.

Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 113
iv
Future Projects and Long-Term Planning
The City is engaged in several long-range planning efforts that will shape Coronado ’s infrastructure and service strategy for the next generation. A Fire Department Community Risk Study is nearly complete. This study will evaluate fire and emergency medical service needs over the next 50 years, examining geographic, demographic, and operational data to inform future decisions about fire station capabilities, equipment, and staffing. Fire station discussions will be a major topic this fiscal year.

A Storm Water System Study is under scoping to project future operational, staffing, and capital investment requirements. A comprehensive Facilities Assessment is planned to examine repair and replacement needs across all City-owned buildings, supporting responsible asset management and long-range financial planning. In addition, technology and process enhancement are underway internally, ensuring that your City government operates efficiently and effectively. Collectively, these planning efforts ensure that Coronado remains resilient, responsive, and ready for the future.

The Capital Improvement Program was tailored to focus attention and resources on key projects, to achieve completion with a faster pace.

Looking Ahead
FY 2025–26 was a year of meaningful delivery. We completed long-promised projects, strengthened our services, and kept Coronado moving forward. As we enter FY 2026– 27, we do so from a position of genuine strength: strong reserves and local economy, a high-performing workforce, and a clear-eyed view of both the opportunities and challenges that lie ahead.

Although the times are not easy, we have every reason for confidence. Coronado is a community of exceptional character, one that consistently delivers excellent service, maintains its physical assets, and plans thoughtfully for the future. This budget is a continuation of that tradition.

I want to express my sincere gratitude to the City Council for your leadership, vision, and ongoing support. I am deeply grateful to the talented and dedicated City staff, whose professionalism and commitment make everything in this document possible. And I thank the community of Coronado for the privilege of serving you.

Tina Friend
City Manager (May 12, 2026)
Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 114
v

BUDGET SUMMARY
This document contains the City of Coronado's proposed financial plan, or budget, for the fiscal year beginning July 1, 2026.

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

The budget was developed using guiding principles and strategies for preparation, and a timeline was reviewed by the City Council on March 3, 2026 (included on pages 2-3 of this document.) The City's operating budget also contains information about the City's organizational structure and total staffing. Organization charts are included on pages 5-15, and a History of Authorized Positions is shown on pages 16-19 of the document.

Across all funds, revenue is projected at $134.7 million (see page 24), a decrease of $2.3 million or 1.68% compared to FY 2025-26 estimated actual revenue. Revenue is projected to be $509,000 less than expenditure across all funds. The City's total expenditure budget in FY 2026-27 (including transfers and capital for all funds) is $135.2 million (see page 26). This is a decrease of $8.7 million, or 6.02%, compared to the estimated actual expenditures for FY 2025-26. Fund Balance in total across all funds is projected to be $186.9 million at June 30, 2027 (see page 22).

REVENUE HIGHLIGHTS FOR ALL FUNDS IN TOTAL
The property tax revenue is projected to increase by $2.9 million or 6.27% to $48.8 million in FY 2026-27. The sales tax and the Transient Occupancy Tax (TOT) are expected to increase by $1.1 million or 3.90% to $29.2 million (included within Other Tax revenue in the table below) in FY 2026-27. This is mostly a continuation of the historical trajectory anticipated after the completion of the major renovation at a key hotel property.

Enterprise Revenue, made up of wastewater services charges, golf course fees, and storm drainage fees, is projected to increase by $713,000 or 5.44% compared to FY 2025-26. This growth is mainly driven by planned rate adjustments for sewer services and updated golf course green fees within the Wastewater and Golf Course Funds.

Use of Money & Property is projected to increase by $2.1 million from the prior fiscal year, primarily due to revised interest-earning assumptions, and increased excess cash balance in recent years. In contrast, Intergovernmental Revenue is expected to decrease by $1.6 million from FY 2025-26, largely attributed to a projected reduction in reimbursement and grant activity from external agencies.

Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 115
vi
Additionally, Other Financing Sources (Transfer from Other Funds) is projected to decrease by $7.7 million or 30.22% in FY 2026-27. This decline is largely due to one-time transfers that occurred in the prior year, including a $4.2 million loan to the Affordable Housing Fund for the purchase of housing units, which is to be repaid to the General Fund, and a $5.0 million reserve contribution to the Major Facilities Replacement Fund.

A comparison of transfers between the last three fiscal years is presented on page xi of this Budget Summary, and the schedule of transfers on page 22 of this document. The following chart shows the totals for all funds by category for revenues.

EXPENDITURE HIGHLIGHTS FOR ALL FUNDS IN TOTAL
Total expenditures are proposed to decrease by $8.7 million or 6.02% compared to FY 2025-26.

While the Personnel Cost category is projected to increase by $3.4 million or 5.81% and Services & Supplies category by $2.7 million or 6.57%, most other expenditure categories are anticipated to decline from prior year levels. The primary factors contributing to this net decrease are outlined below:

1. Personnel Costs are projected to increase by $3.4 million or 5.81% primarily due to salary and benefit adjustments, worker’s compensation and pension costs, and staffing changes implemented to support ongoing operations. This increase is partially offset by a reduction in cafeteria plan costs resulting from benefit restructuring adopted in the prior fiscal year.

2. Services and Supplies are projected to increase by $2.7 million or 6.57%, largely reflecting higher operating costs across various program areas and increased servicerelated expenditures. The proposed budget is focused on maintaining the current service level and minimizing new projects and initiatives.

4. Other Financing Uses (Transfers to other funds) show a decrease of $7.7 million or

30.22%. This is an offset of the Other Financing Sources on the revenue side, primarily related to prior fiscal year transfers, including a $4.2 million loan to the Affordable FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Actual Actual Estimated Actual Proposed
Property Tax $ 41,874,992 $ 44,301,319 $ 45,894,556 $ 48,773,884 $ 2,879,328 6.27% Other Taxes 29,002,079 28,408,624 30,286,320 31,437,000 1,150,680 3.80% License & Permits 778,103 857,952 938,725 938,725 - 0.00% Fines & Fees 298,149 337,472 281,000 276,700 (4,300) -1.53% Use of Money & Property 14,394,800 14,484,112 7,849,688 9,919,126 2,069,437 26.36% Charges Current Services 4,316,285 5,071,960 5,576,551 5,757,777 181,226 3.25% Intergovernmental Revenue 2,056,348 4,281,167 4,453,398 2,857,971 (1,595,427) -35.82% Other Revenue 666,538 694,453 650,500 641,000 (9,500) -1.46% Reimbursements 4,879,212 4,249,126 2,325,413 2,382,933 57,520 2.47% Enterprise Revenue 13,570,477 14,179,181 13,121,050 13,834,329 713,279 5.44% Other Financing Sources 35,636,889 42,687,547 25,639,484 17,890,770 (7,748,714) -30.22% Total All Funds $ 147,473,871 $ 159,552,913 $ 137,016,685 $ 134,710,215 $ (2,306,470) -1.68% Revenue Category
$ Variance
%
Variance
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Housing Fund for the purchase of housing units, and a $5.0 million reserve contribution to the Major Facilities Replacement Fund.

5. Capital expenditures are projected to decrease by $6.6 million or 51.41% compared to FY 2025-26. This reduction is attributed to the Parker Pump Station Rehabilitation project, which continued through FY 2025-26 and is nearing completion. Accordingly, no additional funding has been included in the proposed budget. The FY 2026-27 capital spending plan is focused on advancing previously approved projects.

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

STAFFING TOTALS
The proposed total of authorized permanent positions, which will be approved formally with the presentation of the Personnel Authorization and Compensation Plan (PACP) shows no changes to the Full-Time Equivalent (FTE) positions, the total number of authorized positions remains at 257.75 FTE in FY 2026-27. Other personnel updates with no FTE changes include the following:
• Other personnel changes with no FTE changes
o Police Services: Add the new classification of Lead Police Records Specialist and remove one Records Specialist classification.
o Library Services: Add the new classification of Marketing Assistant and remove one Library Assistant II classification.

GENERAL FUND BUDGET HIGHLIGHTS

The General Fund is the largest fund and supports 76% of all municipal services and capital projects (this represents a net percentage adjusted for transfers to and from the General Fund).

General Fund revenue for FY 2026-27 is projected at $89.0 million, more than budgeted expenditures and transfers of $88.6 million. The majority of the City's operating costs, including Transfers to Other Operating Funds, are accounted for in the General Fund. In addition, the General Fund is the primary funding source for capital improvements, in the Capital Improvement Fund 400 and the Facilities Replacement Reserve Fund 436.

FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Actual Actual Estimated Actual Proposed
Personnel Costs $ 48,102,829 $ 51,996,666 $ 59,256,108 $ 62,696,858 $ 3,440,750 5.81% Services & Supplies 36,784,454 32,883,690 40,624,419 43,292,908 2,668,489 6.57% Property (5,200,215) (5,189,720) 4,983,843 4,560,270 (423,573) -8.50% Debt Services 187,703 187,078 - - - 0.00%
Contingencies/Indirect Charges 451,714 453,692 526,400 533,300 6,900 1.31% Other Financing Uses 35,636,889 42,687,547 25,639,484 17,890,770 (7,748,714) -30.22% Capital Expenditures 13,958,909 14,849,629 12,851,617 6,245,000 (6,606,617) -51.41% Total All Funds $ 129,922,283 $ 137,868,582 $ 143,881,871 $ 135,219,106 $ (8,662,765) -6.02% Expenditure Category $ Variance
%
Variance
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REVENUE

The schedule below shows General Fund Revenue, projected to increase in FY 2026-27 to approximately $89.0 million, a $5.1 million increase from FY 2025-26. The subsequent paragraphs describe the notable changes.

FY 2026-27 Property Tax revenue is projected to grow by approximately $2.9 million or 6.27%.

This increase is expected to come from a combination of growth in assessed valuation due to the annual inflation adjustment and property sales. The final tax roll information from the County Assessor will be available in late June 2026.

As previously mentioned, TOT and Sales and Use Taxes are projected at $29.2 million (included within Other Tax revenue in the table above) in FY 2026-27. This represents an increase of $1.1 million or 3.90%, which aligns with historical growth anticipated after the completion of the major renovation at a key hotel property, with additional revenue rooms. The City's revenues from Property Taxes, Transient Occupancy Taxes, and Sales Taxes generate approximately 88.0% of the General Fund revenues.

Use of Money and Property category is projected to increase by $1.1 million or 34.89% in FY 2026-27, this is primarily due to revised interest-earning assumptions and increase in excess cash balance in recent years. The City invests in a mix of short-term investment pools, Certificate of Deposits, and US Treasury Bills, with primary objectives of security, liquidity, and market rateof-return, in that order.

EXPENDITURES
Proposed General Fund Expenditures and Transfers for FY 2026-27 total $88.6 million. This proposed budget supports operating costs in the General Fund and, via Inter-Fund Transfers, the operating costs in eight other funds. In addition to operating costs, the General Fund also pays for capital projects through its transfers to the Capital Improvement Projects Fund 400, the Facility Replacement and Refurbishment Fund 436, and the Storm Drain Fund 530.

General Fund Revenues FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 $ Variance %
Variance
Actual Actual Estimated Actual Proposed
Property Tax $ 41,874,992 $ 44,301,319 $ 45,894,556 $ 48,773,884 $ 2,879,328 6.27% Other Tax $ 28,913,939 $ 28,316,347 $ 30,215,320 $ 31,366,000 1,150,680 3.81% License & Permits $ 31,758 $ 26,288 $ 28,025 $ 28,025 - 0.00% Fines & Fees $ 298,149 $ 337,472 $ 281,000 $ 276,700 (4,300) -1.53% Use of Money & Property $ 4,318,830 $ 4,386,442 $ 3,104,652 $ 4,187,958 1,083,306 34.89% Charges Current Services $ 1,721,333 $ 2,203,611 $ 2,421,701 $ 2,425,151 3,450 0.14% Intergovernmental $ 425,758 $ 1,428,327 $ 259,100 $ 254,100 (5,000) -1.93% Other Revenue $ 118,446 $ 177,873 $ 128,000 $ 118,000 (10,000) -7.81% Reimbursements $ 1,898,232 $ 1,589,433 $ 1,545,000 $ 1,602,520 57,520 3.72% Other Financing Sources - - 90,241 - (90,241) 0.00%
Total General Fund
Revenues $ 79,601,437 $ 82,767,112 $ 83,967,595 $ 89,032,338 $ 5,064,743 6.03% Attachment 1
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Expenditures by Category: The following schedule compares the proposed General Fund expenditures by category to FY 2025-26 estimated actuals and prior years’ actual expenditures.

The Personnel category represents 54.88% of total General Fund expenditures. General Fund salaries and benefits have been adjusted to reflect scheduled step increases and general across-theboard salary adjustments, which are estimated based on historical trends. In addition, the current Memorandum of Understanding (MOU) with the American Federation of State, County and Municipal Employees, Local 127, the Coronado Firefighters' Association, and the Coronado Police Officers' Association include negotiated salary increases and remain in effect through FY 2027-

28. These personnel cost increases are partially offset by the restructuring of the cafeteria plan to align with a tiered benefit structure. The FY 2026-27 budget proposal includes 257.75 FTEs, which is unchanged from the prior fiscal year.

The budgets for all departments include an allocated share of the City's total payments to CalPERS (the California Public Employees' Retirement System). For FY 2026-27, the CalPERS Board of Trustees has voted to hold the current discount rate of 6.8%. The total Retirement Costs budgeted for all funds in FY 2026-27 is approximately $13.2 million, and the expected payment to CalPERS is estimated at $12.18 million. This difference of $1.0 million will be paid into the City's Pension Stabilization Fund (115 Pension Trust Account).

To track lump-sum costs paid to CalPERS toward the Unfunded Actuarial Liability, staff implemented an account number change starting with the FY 2018-19 budget. Account numbers 7122 (Retirement Plan-Misc. UAL) and 7123 (Retirement Plan-Safety UAL) were added to all budget units to reflect the amount paid to CalPERS for the contribution to paying off the Unfunded Actuarial Liability. By establishing these new accounts, the City will know the impact of all changes to the actuarial assumptions (including the discount rate change) on the City of Coronado budget. The following table shows the effect on the City budget of payments to CalPERS compared with the amounts expended on pension costs.

FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Actual Actual Estimated Actual Proposed
Personnel Costs $ 37,945,235 $ 40,708,101 $ 46,794,546 $ 48,625,632 $ 1,831,085 3.91% 54.88% Services & Supplies 16,187,461 17,973,771 20,443,323 21,571,594 1,128,271 5.52% 24.35% Property 303,245 729,562 570,100 509,120 (60,980) -10.70% 0.57% Transfers to Other Funds 20,361,890 11,656,000 25,049,243 17,890,770 (7,158,473) -28.58% 20.19% Total General Fund
Expenditures $ 74,797,830 $ 71,067,434 $ 92,857,212 $ 88,597,116 $ (4,260,096) -4.59% 100.00% % of Total
Budget
General Fund Expenditure
by Category
%
$ Variance Variance
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Health Insurance (Cafeteria Plan) premiums have increased over the last few years, and the trend is expected to continue. An estimated five percent (5%) increase is budgeted in employees' cafeteria benefits and included in FY 2026-27 budget.

The Workers' Compensation claims expenses, which are expected to be $3.0 million, are spread across all departments and the proposed funding for FY 2026-27 is $2.0 million, an increase of $300,000 from FY 2025-26. The Workers' Compensation Fund reserves, estimated to be $2.0 million as of June 30, 2027, appear adequate. The rates charged to operating departments are intended to keep pace with current workers' compensation expenditure.

Non-Personnel Categories (Services and Supplies, Property and Other): Approximately $21.6 million or 24.35% of the proposed FY 2026-27 General Fund budget, is allocated to Services and Supplies. Overall, this category is projected to increase by $1.1 million or 5.52%, while the proposed budget continues to prioritize maintaining current service levels and limiting the addition of new projects and initiatives.

Debt Service Category: The General Fund has no outstanding debt; therefore, no debt service obligation is included at this time.

Transfers: The General Fund provides indirect support to several other funds through inter-fund transfers. The total amount being transferred to other funds in FY 2026-27 is $17.9 million, shown in the schedule below on a fund-by-fund basis.

FY 2022-23
Actual
FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated
FY 2026-27
Proposed
(A) Payroll as reported to CalPERS
Miscellaneous Employees 13,591,000 14,617,000 15,266,000 18,057,000 19,743,000 Public Safety Employees 9,548,000 10,077,000 10,293,000 11,291,000 12,527,000 Total 23,139,000 24,694,000 25,559,000 29,348,000 32,270,000 (B) Contribution paid to CalPERS
Miscellaneous Employees 3,902,000 3,984,000 4,484,000 5,305,000 5,791,000 Public Safety Employees 4,347,000 4,576,000 5,162,000 6,065,000 6,392,000 Total 8,249,000 8,560,000 9,646,000 11,370,000 12,183,000 (C) Contribution % (B/A)
Miscellaneous Employees 28.7% 27.3% 29.4% 29.4% 29.3%
Public Safety Employees 45.5% 45.4% 50.2% 53.7% 51.0%
Total 35.6% 34.7% 37.7% 38.7% 37.8%
(D) Payments to Pension
Stabilization Trust Account 1,000,000 450,000 450,000 450,000 1,000,000 Contribution % (D/A) 4.3% 1.8% 1.8% 1.5% 3.1%
(E) Total Pension Contribution
(B +D) 9,249,000 9,010,000 10,096,000 11,820,000 13,183,000 Contribution % (E/A) 40.0% 36.5% 39.5% 40.3% 40.9%
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In prior years, additional transfers were made in excess of the current operating needs to build up reserve amounts in other funds. This has allowed the other funds to build healthy reserves, including the Pension Stabilization Fund, Vehicle / Equipment Replacement Fund, Information Technology Replacement and Major Facilities Replacement Fund. Those funds will still retain adequate reserves through June 30, 2027, and are in no danger of being overdrawn by current expenditures from those funds.

The City's fleet of vehicles and its inventory of other fixed asset equipment continue to grow in value, and the replacement costs have increased notably over the past few years. The City sets aside funds every year into this fund to support the future replacement of assets, except for those supported by the Enterprise Funds. Defined, these assets include all vehicles that have a Vehicle Identification Number (VIN) and equipment greater than $10,000 in value (except for Heating Ventilating and Cooling {HVAC} equipment). For FY 2026-27 $1.9 million from the General Fund is proposed to be transferred to the Vehicle / Equipment Replacement Fund (Fund 135).

City Council policy establishes a level of funding to be transferred from the General Fund for current and future capital projects. There are sufficient reserves ($9.7 million in the Capital Projects Fund 400, including prior appropriations) to complete the projects that have been appropriated in FY 2026-27 and prior years.

FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Actual Actual Actual Proposed
Recreation $ 4,200,000 $ 4,200,000 $ 4,100,000 $ 4,100,000 $ - Community Development 1,500,000 1,500,000 1,700,000 2,000,000 300,000 Insurance 1,700,000 3,100,000 4,600,000 4,200,000 (400,000) Employee Benefits - - 200,000 1,200,000 1,000,000
Workers Comp - - 500,000 500,000
Pension Stabilization - - - 550,000 550,000
Solid Waste Recycling 350,000 350,000 500,000 400,000 (100,000) Vehicle/Equipment Replacement 500,000 186,000 1,750,000 1,890,770 140,770 Information Technology Replacement 700,000 700,000 800,000 800,000 - Cultural Arts 195,450 270,000 260,000 250,000 (10,000)
Affordable Housing - - 4,198,000 - (4,198,000)
General Capital Projects 716,440 850,000 441,243 1,000,000 558,757 Highway Users Tax II Fund - - - - -
Major Facilities Replacement 10,000,000 - 5,500,000 500,000 (5,000,000) WasteWater - - - - -
Storm Drain 500,000 500,000 500,000 500,000 -
Sub-Total Transfers to Other Funds 20,361,890 11,656,000 25,049,243 17,890,770 (7,158,473) Employee Benefits - - - - -
Workers Comp - - - - -
Sub-Total Transfers from Other Funds - - - - -
Total Net Transfers $ 20,361,890 $ 11,656,000 $ 25,049,243 $ 17,890,770 $ (7,158,473) General Fund Transfers to/(from)
Other Funds $ Change
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The purpose of the Facilities Replacement Fund (Fund 436) is to set aside funds for the ongoing repairs, maintenance, and eventual replacement of the various facilities owned by the City. FY 2026-27 budget includes a General Fund transfer of $500,000 for an estimated fund balance of $40.7 million at the end of FY 2026-27.

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Expenditures by Department: The schedule displayed below is the General Fund budget portrayed on a department basis.

The Legislative budget contains the expenditures associated with supporting the City Council activities. The largest expenditure in this budget is for the annual funding of Community Grants, which is shown separately in the Department listing above. This program is intended to show an increase as a percentage of total General Fund revenues over the ensuing years. The City will receive proposals from community organizations after the FY 2026-27 is adopted in June 2026.

The total budget for this department in FY 2026-27 is proposed at approximately $1.7 million, and the details begin on page 36 of the budget document.

The Personnel costs for this budget unit, which covers the monthly stipend, expense allowance and health benefits for the five City Council members, are projected to change primarily due to reductions in cafeteria expenses resulting from the restructuring of the benefit plan. As a result, personnel costs in this department are expected to decrease by nearly $48,000 or 18.21%, bringing the proposed FY 2026-27 personnel services costs to approximately $215,000. Services, supplies, and property expenditures for FY 2026-27 are projected to increase by about $77,000 or 5.31%, primarily due to an increase in Community Grant funding pursuant to City Council Policy No. 28.

FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Actual Actual Estimated Actual Proposed
Legislative $ 559,881 $ 501,907 $ 551,775 $ 539,729 $ (12,046) -2.18% Community Grants 1,016,025 979,000 1,161,000 1,202,000 41,000 3.53% City Clerk 405,983 579,566 514,621 741,486 226,865 44.08% City Manager 1,042,194 1,133,259 1,299,965 1,323,639 23,674 1.82% CDSA Admin 14,100 25,966 22,000 60,000 38,000 172.73%
Public Communications 223,205 186,013 264,410 268,872 4,462 1.69% Legal Services 1,031,491 1,519,649 1,118,488 828,688 (289,800) -25.91% Administrative Services 4,543,057 5,027,052 6,392,634 6,857,897 465,263 7.28% Police Services 17,183,983 17,853,755 21,352,828 21,675,154 322,326 1.51% Fire & Beach Lifeguard Services 11,319,385 13,243,253 14,109,338 15,465,512 1,356,174 9.61% Public Services & Engineering 12,369,773 12,860,434 15,352,432 15,799,798 447,366 2.91% Library Services 3,382,164 3,713,755 4,169,930 4,399,811 229,881 5.51% Non-Departmental 1,285,414 1,787,826 1,498,547 1,543,760 45,213 3.02% Departmental Subtotal 54,376,655 59,411,434 67,807,969 70,706,346 2,898,377 4.27% Transfers & Other Uses of Funds 20,361,890 11,656,000 25,049,243 17,890,770 (7,158,473) -28.58% Total General Fund $ 74,738,545 $ 71,067,434 $ 92,857,212 $ 88,597,116 $ (4,260,096) -4.59% General Fund Expenditures by
Department $ Variance % Variance
Legislative
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 231,267 262,493 214,692 -18.21%
Services and Supplies 1,248,266 1,445,282 1,522,037 5.31% Property 1,374 5,000 5,000 0.00%
Total Legislative 1,480,907 1,712,775 1,741,729 1.69%
Expenditures by Category Variance
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The City Clerk Department budget is proposed to increase by approximately $227,000 or 44.08%, the two primary drivers of this increase are the City Council member elections in FY 2026-27 and the transfer of a temporary position from the City Manager’s Office to the City Clerk’s Department. The total proposed budget for this department in FY 2026-27 is approximately $741,000, and additional details begin on page 38 of the budget document.

There is an increase of approximately $24,000 or 1.82% in the City Manager Department budget.

The total proposed budget for the City Manager Department is approximately $1.3 million, as shown below and in detail on page 42 of the budget document.

City Clerk
Expenditures by Category FY 2024-25 FY 2025-26 FY 2026-27 Variance Actual Estimated Actual Adopted
Personnel 400,125 418,081 513,486 22.82%
Services and Supplies 179,441 94,340 228,000 141.68%
Property - 2,200 - -100.00%
Total City Clerk 579,566 514,621 741,486 44.08%
City Manager
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Adopted
Personnel 1,045,211 1,178,901 1,203,389 2.08%
Services and Supplies 88,048 121,064 120,250 -0.67%
Property - - - 0.00%
Total City Manager 1,133,259 1,299,965 1,323,639 1.82%
Expenditures by Category Variance
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The Administrative Services Department budget, which includes Finance, Human Resources, and Information Technology (IT), is proposed to increase by approximately $465,000 or 7.28%. The increase in Personnel costs is primarily due to salary adjustments, as well as, higher overtime and temporary help expenses. The increase in Services and Supplies is primarily attributed to funding for budget reporting software, investment advisory services, ADA consulting services, and various IT-related expenses. The total proposed budget for FY 2026-27 is approximately $6.9 million, as shown in the following table and in greater detail on page 51 of this budget document.

The following analysis identifies the major elements comprising the year-to-year variance amounting to an increase of approximately $465,000 in the FY 2026-27 budget.

Administrative Services
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 2,861,342 3,749,676 3,900,048 4.01%
Services and Supplies 2,162,410 2,642,958 2,957,849 11.91% Property - - - 0.00%
Total Administrative Services 5,023,752 6,392,634 6,857,897 7.28% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation 150,372 4.01% 7000 Personnel Services
Salary adjustment, step increases, related FICA and Medicare, and payments to CalPERS. These are partially offset by a decrease in the cafeteria plan due to benefit restructuring. Additionally, increases in overtime cost to the Information Technology Division due to increased IT requests, and continued temporary help in HR and Finance. 314,891 11.91% 8000 Services and Supplies
Increases are primarily related to increases in Finance to purchase and implement a new budget software and professional services for investment advisory. Additionally, increases in HR for ADA consulting and increases in various IT expenses, including MS Office licensing, cloud storage, enterprise GIS support, and additional public safety support.
- 0.00% 9000 Property
No Change.
465,263 7.28% Administrative Services 10014X total
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The Police Services budget, which is the largest operating department budget in the General Fund, is projected to increase by approximately $322,000 or 1.51% in FY 2026-27. The decrease in Services and Supplies category is primarily attributed to the removal of a one-time prior-year budget request for the purchase of in-car cameras and IA Pro. The total proposed budget for this department is approximately $21.7 million for FY 2026-27, as shown in the following table and in greater detail on page 59 of this budget document.

The following analysis identifies the major elements comprising the year-to-year variance amounting to an increase of $322,000 million in the FY 2026-27 budget.

Police Services
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 16,034,070 18,805,428 19,185,872 2.02%
Services and Supplies 1,581,231 2,446,300 2,368,182 -3.19% Property 82,438 101,100 121,100 19.78%
Total Police Services 17,697,739 21,352,828 21,675,154 1.51% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation 380,444 2.02% 7000 Personnel Services
Salary adjustment, step increases, related FICA and Medicare, and payments to CalPERS. These are partially offset by a decrease in the cafeteria plan due to benefit restructuring. Additionally, increases in overtime cost and decreases in temporary staffing.
(78,118) -3.19% 8000 Services and Supplies
Decrease is primarily due to one-time parking enforcement equipment included in last year's budget that is not included in this year's budget.

There are increase included in contract services for additional security contracts for special events, increased costs of redaction equipment and biowaste cleanup services. Other increases include investigative services and utilities.
20,000 19.78% 9000 Property
Increase is primarily due the addition of a key management system. 322,326 1.51% Police Services 10021X Total
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The budget for the Fire and Beach Lifeguard Services Department is proposed to increase by approximately $1.4 million or 9.61% for FY 2026-27. The increase is primarily due to higher personnel costs, including temporary lifeguard staffing to cover long-term leave positions and salary adjustments. Services and Supplies are also expected to increase by approximately $422,000 largely due to utility costs, supplies, and a new 10-year equipment lease. The decrease in Property category reflects one-time FY 2025-26 expenditures for PPE lockers, ballistic PPE, personal escape system, a PPE washer and dryer, and Unmanned Aircraft Systems (UAS) systems. The total proposed budget for this department is approximately $15.5 million for FY 2026-27, as shown in the following table and in greater detail on page 66 of this budget document.

The following analysis identifies the major elements comprising the year-to-year variance amounting to an increase of approximately $1.4 million in the FY 2026-27 budget.

Fire Services
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 11,482,255 12,054,181 13,067,676 8.41%
Services and Supplies 1,305,623 1,754,257 2,176,636 24.08% Property 438,289 300,900 221,200 -26.49%
Total Fire Services 13,226,167 14,109,338 15,465,512 9.61% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation 1,013,495 8.41% 7000 Personnel Services
Salary adjustment, step increases, related FICA and Medicare, and payments to CalPERS. These are partially offset by a decrease in the cafeteria plan due to benefit restructuring. Additionally, increases in temporary staffing in the Lifeguard division to help cover positions on long term leave.
422,379 24.08% 8000 Services and Supplies
Increase is primarily driven by higher utility and supply costs, along with the addition of a new 10-year equipment lease beginning in the FY 2026–27 budget cycle.
(79,700) -26.49% 9000 Property
Decrease is primarily due to one-time items included in last year’s budget, such as PPE high-rise kits, solo rescue gear, rain and structural helmet replacements, and an EMS vending machine, that are not included in this year’s budget.
1,356,174 9.61% Fire Service 10025X Total
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The Public Services and Engineering Department budget is proposed to increase by approximately $447,000 or 2.91% for FY 2026-27, bringing the total budget to approximately $15.8 million.

Personnel Services expenditures are expected to increase by approximately $79,000 or 1.08%, primarily due to staff time being reallocated to the enterprise fund, which reduces the salary increase for the department. Services and Supplies are projected to increase by approximately $368,000 or 4.62%, largely due to landscaping and tree trimming service contracts. The following table shows the department budget in more detail, beginning on page 77 of this budget document.

The following analysis identifies the major elements comprising the year-to-year variance amounting to an increase of $447,000 in the FY 2026-27 budget.

Public Services & Engineering
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 5,878,991 7,272,080 7,350,966 1.08%
Services and Supplies 6,912,322 7,961,953 8,329,512 4.62% Property 59,231 118,400 119,320 0.78%
Total Public Services & Engineering 12,850,544 15,352,432 15,799,798 2.91% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation 78,886 1.08% 7000 Personnel Services
Salary adjustment, step increases, related FICA and Medicare, and payments to CalPERS. These are partially offset by a decrease in the cafeteria plan due to benefit restructuring.
367,559 4.62% 8000 Services and Supplies
Increases in contract services are primarily due to anticipated cost increases for both landscaping and tree trimming service contracts. 920 0.78% 9000 Property
Increase is primarily driven by higher tool costs as compared to the prior year.
447,366 2.91% Public Services & Engineering 1003XX Total Attachment 1
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The Library Services Department budget has a net increase of approximately $230,000 or 5.51%.

Personnel Services expenditure is projected to increase by approximately $136,000 or 4.45%, mainly due to salary adjustments and step increases. The Services and Supplies category is expected to increase by $94,000 or 8.66%, primarily due to higher utility costs, the addition of courier services and increased spending on special events and program supplies. The total proposed budget for this department is approximately $4.4 million for FY 2026-27, as shown in the following table and in more detail beginning on page 98 of this budget.

The following analysis identifies the major elements comprising the year-to-year variance amounting to an increase of approximately $230,000 in the FY 2026-27 budget.

Library Services
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 2,774,841 3,053,706 3,189,503 4.45%
Services and Supplies 919,668 1,086,223 1,180,308 8.66% Property 19,246 30,000 30,000 0.00%
Total Library Services 3,713,755 4,169,930 4,399,811 5.51% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation 135,797 4.45% 7000 Personnel Services
Salary adjustment, step increases, related FICA and Medicare, and payments to CalPERS. These are partially offset by a decrease in the cafeteria plan due to benefit restructuring.
94,085 8.66% 8000 Services and Supplies
Increases are primarily driven by higher utility costs, the addition of courier services, and increased spending on special events and program supplies.
- 0.00% 9000 Property
No change.
229,881 5.51% Library Services 100550 Total
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The Non-departmental and other uses budget starts on page 104. This budget coalesces costs associated with many different departments or city-wide activities into a single budget unit. The net difference in budget totals for this budget is a decrease of approximately $7.1 million or

26.79%, which is primarily due to decreases in transfers to subsidiaries of General Fund and nonGeneral Fund accounts. The total proposed amount for this budget unit is $19.4 million.

GENERAL FUND RESERVES
The ending General Fund Balance is proposed at approximately $87.0 million for FY 2026-27. Of this amount, $43.3 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 $39.3 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 2026-27 will be $43.3 million. This amount is derived by taking an amount equal to six months of expenditures.

Non Departmental
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel - - - 0.00%
Services and Supplies 1,845,133 1,488,547 1,533,760 3.04% Property - 10,000 10,000 0.00%
Other Financing Uses 11,656,000 25,049,243 17,890,770 -28.58% Total Non Departmental 13,501,133 26,547,790 19,434,530 -26.79% 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 increase of approximately $579,000 or 8.88%. The expected revenues from recreational and facilities fees in FY 2026-27 total $2.3 million. Personnel services are proposed to increase by approximately $372,000 or 9.05% in FY 2026-27. Accounts in the Services and Supplies category will increase by approximately $87,000 or 3.77%, and accounts in the Property category project an increase of $121,000 in FY 2026-27. The total proposed budget for this department is approximately $7.1 million for FY 2026-27, as shown in the following table and in greater detail, beginning on page 107 of this budget.

The following analysis identifies the major elements comprising the year-to-year variance amounting to a decrease of approximately $579,000 in the FY 2026-27 budget.

Recreation Services
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 3,589,636 4,104,679 4,476,298 9.05%
Services and Supplies 2,094,691 2,298,352 2,384,936 3.77% Property 118,542 113,000 233,500 106.64%
Total Recreation Services 5,802,869 6,516,031 7,094,734 8.88% Expenditures by Category Variance
$ Variance % Variance Expenditure Category/Variance Explanation 371,619 9.05% 7000 Personnel Services
Salary adjustment, step increases, related FICA and Medicare, and payments to CalPERS. These are partially offset by a decrease in the cafeteria plan due to benefit restructuring. Additionally, increase of temporary staffing due to an increase in programs in various Recreation divisions.
86,584 3.77% 8000 Services and Supplies
Increases are primarily due to increased cost in utilities, transportations, equipment maintenance and program supplies. These costs are largely offset by decreases due to reduction of contractor and program services. Services are now being provided by Recreation staff. 120,500 106.64% 9000 Property
Increase is primarily due to replacement of outdated and damaged equipment at the recreation facilities, reconfiguration of workspaces, and expansion of facility amenities.
578,703 8.88% Recreation Fund 106 Total
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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 2026-27, the Community Development Fund will receive $2.0 million from the General Fund. The expected revenues from building and planning fees in FY 2026-27 total $1.5 million. Expenditures in total are estimated to be approximately $3.7 million, representing an increase of approximately $59,000 or 1.61%. The Personnel Services category is proposed to increase by approximately $164,000 or 6.74% in FY 2026-27. Accounts in the Services and Supplies category will decrease by approximately $105,000 or 8.47% in FY 2026-

27. The total proposed budget for this department for FY 2026-27 is shown in the following table and in greater detail beginning on page 127 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 are estimated at approximately $4.6 million for FY 2026-27 (a $1.2 million increase from FY 2025-26). The Services and Supplies category accounts for most of the increases of approximately $1.0 million. 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, 2027, of approximately $2.6 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 in greater detail beginning on page 137 of this budget.

Community Development
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 2,265,194 2,438,096 2,602,494 6.74%
Services and Supplies 733,329 1,242,865 1,137,642 -8.47% Property - - - 0.00%
Total Community Development 2,998,523 3,680,961 3,740,136 1.61% Expenditures by Category Variance
Insurance Fund
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 69,732 58,356 194,154 232.71%
Services and Supplies 2,080,764 3,334,000 4,383,200 31.47% Property - - - 0.00%
Total Insurance Fund 2,150,496 3,392,356 4,577,354 34.93% Expenditures by Category Variance
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The Employee Benefits Fund 112 is funded through interdepartmental service charges from which the City pays for employer-provided health and other benefits such as long and short-term disability, life insurance, and unemployment insurance. The salaries and benefits category is scheduled to increase by $308,000 due to reallocation of staff time to this fund, in addition to salary adjustments and step increases. The personnel budget is partially offset by an estimated amount not used by employees in the Flexible Spending Accounts (FSA) and Health Reimbursement Accounts (HRA) of $100,000. The total expenditure in this fund is programmed at approximately $292,000, with offsetting reimbursements of $100,000. The resulting Fund Balance for this fund on June 30, 2027, is approximately $560,000. 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 2026- 27 is shown on the following table and in greater detail beginning on page 141 of this budget.

The Workers' Compensation Insurance Fund 114 is primarily funded with transfers from other operating funds. The transfers from all City departmental budgets ($2.0 million) are used to pay workers' compensation claims (the City is self-insured for the majority of its claims, and a thirdparty administrator pays claimants directly), excess insurance premiums, and the staff costs allocated to administer this activity. The residual difference between the program's costs and transfers from other funds used to support these costs is recorded in the Fund Balance, which is estimated at $2.0 million for FY 2026-27. 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 is projected to increase by approximately $159,000 or 30.06%, primarily due to increases in the excess insurance premium and third-party administrator service. The total proposed budget, which is approximately $988,000 for this fund for FY 2026-27 is shown on the following table and in greater detail beginning on page 145 of this budget.

Employee Benefits Fund
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 178,722 (32,571) 275,105 -944.62%
Services and Supplies 187,587 301,324 285,224 -5.34%
Property - - - 0.00%
Total Employee Benefits Fund 366,309 268,753 560,329 108.49% Expenditures by Category Variance
Workers' Compensation Insurance Fund
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 210,870 191,852 300,063 56.40%
Services and Supplies (184,272) 529,000 688,000 30.06%
Property - - - 0.00%
Other Financing Uses - - 0.00%
Total Workers' Compensation Insurance Fund 26,598 720,852 988,063 37.07% 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 transfer from operating department accounts (account number 7119-PERS Stabilization Adjustment) is proposed at $450,000 for the FY 2026- 27 budget. In addition, the FY 2026-27 budget includes a $550,000 transfer from the General Fund, bringing the total contribution to the trust to $1.0 million. The ending fund balance for this fund is estimated at $20.9 million as of June 30, 2027. This fund is referenced in the summary of all funds on page 22 and the proposed budget is shown on page 149 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 revenue for FY 2026-27 is $881,000, including $400,000 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. personnel, services, and supplies are expected to decrease by about $131,000, or 12.78%. The total proposed budget for this fund for FY 2026-27 of approximately $893,000 million is shown in the following table and in greater detail beginning on page 152 of this budget.

Solid Waste and Recycling Fund
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 191,533 228,187 211,008 -7.53%
Services and Supplies 563,685 795,800 682,100 -14.29%
Property 76 - - 0.00%
Total Solid Waste and Recycling Fund 755,295 1,023,987 893,108 -12.78% Expenditures by Category Variance
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The Vehicle & Equipment Replacement (VER) Fund 135 has historically been funded by an annual transfer from the General Fund. In recent years, The CDA Loan Fund 160 has funded the VER fund, using proceeds from the 2018 refinancing of CDA bonds and loans, which resulted in a onetime lump-sum payment of approximately $32 million with certain use restrictions, including the purchase of City vehicles and equipment. As this funding source is expected to be fully expended by FY 2025-26, the proposed $1.9 million transfer for FY 2026-27 will revert to the General Fund.

The list of vehicles and equipment scheduled for replacement, found on page 158 of this budget document, totals $1.9 million. The list includes $991,000 for replacements in FY 2026-27 and a continuation of reserve for the future purchase of a fire engine, radios, and SCBA’s in the amount of $900,000. The Fund Balance on June 30, 2027, is estimated at approximately $1.9 million. The total proposed budget for this fund for FY 2026-27 is shown in the following table and in greater detail beginning on page 156 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, 2027, is estimated at $759,000 million. The total proposed budget for this fund for FY2026-27 of $1.2 million is shown in the following table and in greater detail on page 162 of this budget.

Vehicle & Equipment Replacement (VER)
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel - - - 0.00%
Services and Supplies - - - 0.00%
Property 2,119,998 2,172,006 1,890,770 -12.95%
Total Vehicle & Equipment Replacement (VER) 2,119,998 2,172,006 1,890,770 -12.95% Expenditures by Category Variance
IT Equipment Replacement
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel - - - 0.00%
Services and Supplies - - - 0.00%
Property 885,629 975,000 1,167,000 19.69%
Total IT Equipment Replacement 885,629 975,000 1,167,000 19.69% 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 $281,000 includes $30,000 of anticipated donations, contributions, and grants related to cultural arts activities and a transfer from the General Fund of $250,000 to support the activities of the Cultural Arts Commission. The Fund Balance on June 30, 2027, is estimated at approximately $132,000. The total proposed budget, which is about $269,000 for this fund for FY 2026-27 is shown in the following table and in greater detail beginning on page 170 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 $32 million to this fund in October 2018. Because of Internal Revenue Service Code non-taxable use restrictions, the proceeds of $32 million in loans can only be used on eligible capital project expenditures. The remaining balance of the $32 million one-time loan proceeds is expected to be fully expended by FY 2025-26, and the fund's ending balance is estimated to be approximately $6.6 million as of June 30, 2027. The budget for this activity begins on page 174 of this document.

Cultural Arts
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 164,444 193,907 188,462 -2.81%
Services and Supplies 84,458 85,500 80,500 -5.85%
Property - - - 0.00%
Total Cultural Arts 248,901 279,407 268,962 -3.74%
Expenditures by Category Variance
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The Capital Improvement Plan Fund 400 accounts for Capital Projects funded through General Fund transfers. No new projects are proposed for FY 2026-27 at this time, as the focus will be on continuing projects approved in prior fiscal years. For projects not completed in FY 2025-26, the unspent appropriation balance will be rolled forward into FY 2026-27. The estimated Fund Balance at June 30, 2027, is approximately $4.0 million, net of prior appropriations.

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, 2027, is estimated at approximately $40.7 million, including a proposed contribution from the General Fund for FY 2026-27 in the amount of $500,000. During FY 2025-26, a one-time contribution of $5.0 million was approved to be transferred from the General Fund for future needs of the fund. This fund is the resource for the replacement of major facilities. The budget details for this fund are shown in greater detail beginning on page 277 of this budget.

Capital Improvement Projects
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel - - - 0.00%
Services and Supplies - - - 0.00%
Property 4,375 - - 0.00%
Capital Improvement Projects 1,322,753 1,191,243 - -100.00% Total Capital Improvement Projects 1,327,128 1,191,243 - -100.00% 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 presented in this document includes the operating and capital accounts associated with this enterprise fund. Revenues are projected to increase by $164,000 or 1.74% to $9.6 million in FY 2026-27, primarily due to higher sewer user charges resulting from the Council approved fee increase. Expenditures are projected to exceed revenues by approximately $4.3 million, resulting in an estimated Fund Balance of $1.0 million at June 30, 2027. The total proposed budget for FY 2026-27, approximately $13.9 million, represents an increase of $4.0 million or

40.29% from FY 2025-26. This increase is primarily due to personnel (scheduled salary and step increases, benefits enhancements, and update of existing position allocation) and new appropriations for various wastewater main improvement projects. The total proposed budget for FY 2026-27 is shown in the following table and in greater detail beginning on page 282 of this budget.

Wastewater
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 1,491,963 2,001,511 2,526,949 26.25%
Services and Supplies 4,653,191 5,695,662 5,736,736 0.72% Property & Capital 1,376,843 1,838,662 5,255,855 185.85% Indirect Charges to GF 341,000 351,300 351,300 0.00%
Total Wastewater 7,862,997 9,887,135 13,870,840 40.29%
Expenditures by Category Variance
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The Golf Course budget presented in this document reflects the detailed operating and capital accounts for this enterprise fund. Revenues from golf fees and lease payments from Golf Course concessionaires are budgeted to increase by $265,000 in FY 2026-27, bringing total revenue from these sources to $5.5 million. The Personnel category is proposed to increase by $92,000 or 4.70%, while the Services and Supplies category is expected to rise by approximately $464,000 or 18.62%, primarily due to higher turf maintenance materials cost, utilities, ongoing maintenance projects, sustainable upgrades, driving range improvements, and overall course beautification. Property and Capital expenditures are also projected to increase by $247,000 to $562,000, largely due to the purchase of a sweeper vacuum for debris removal and course maintenance.

Revenues in total are estimated to be less than expenditures by approximately $192,000, However, the estimated Fund Balance of $4.9 million at the end of FY 2026-27 is a healthy reserve for ongoing enterprise activities. The total proposed budget, approximately $5.7 million for FY 2026- 27, is shown in the following table and in more detail beginning on page 290 of this budget.

Golf Services
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 1,919,432 1,946,728 2,038,260 4.70%
Services and Supplies 2,162,490 2,494,034 2,958,431 18.62% Property & Capital 283,230 315,175 562,000 78.31%
Indirect Charges to GF 170,000 175,100 182,000 3.94%
Total Golf Services 4,535,152 4,931,037 5,740,691 16.42% 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 297 of this document, shows that this fund will have a deficit of approximately $5.2 million at the end of FY 2026-27, including General Fund transfer of $500,000. The total proposed budget, which is approximately $2.2 million for FY 2026- 27, is shown in the following table and in more detail beginning on page 297 of this budget.

FINANCIAL PLAN REVIEW AND ADOPTION
This financial plan will be reviewed and discussed at the regular City Council on May 19, 2026, and returned for adoption, with any Council directed changes, at the regular meeting of June 2, 2026

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-longterm 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 2026-27 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 $87.0 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 2027-28 Budget will begin in January 2027.

Storm Drain
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 697,209 720,555 681,851 -5.37%
Services and Supplies 1,315,221 1,422,846 1,337,028 -6.03% Property & Capital 162,490 239,900 177,025 -26.21%
Total Storm Drain 2,174,921 2,383,302 2,195,904 -7.86%
Expenditures by Category Variance
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CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
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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 2026-27 Budget
Budget Principles
• As in prior years, the essential FY 2026-27 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 2025-26 budget will form the basis for FY 2026-27. 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, through fee studies, the cost of service delivery to develop 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 2026-27 will be considered.
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May 19, 2026 City of Coronado Page 144
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 2026, with rate implementation expected in July 2026, or as soon after as is possible.
5) With the exception of the Storm Drain Fund 530, enterprise activities are expected to be self-supporting. Staff is 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 1.35% of the FY 2026-27 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 16, 2026, City Council meeting. 7) Employee compensation for the three bargaining groups and self-represented employees will be budgeted based on the existing Memoranda of Understanding and Personnel Authorization and Compensation Plan.
8) The budget for pension costs will be projected based on the Unfunded Accrued Liability and Employer Normal Cost Rate provided by CalPERS, applied to projected employees' eligible base salary costs. The anticipated remaining excess funds will be distributed to the pension stabilization fund. 9) Treasury management will be performed by City Finance staff. The approach for all investments will be based on the primary objectives of the City’s investment policy, in priority order: to ensure safety of the principal, maintain sufficient liquidity to meet all operating requirements of the City, and attain a market rate of return, taking into account the City’s investment risk constraints and the cash flow characteristics of the portfolio.
10) Basic assumptions, such as revenue and expenditure growth assumptions, will be reviewed with the City Council on May 5, 2026, as part of a multi-year financial projection. A budget workshop will be held on May 19, 2026. Budget adoption will be on June 2, 2026.
3 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 145

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
4 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 146

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 19, 2026 City of Coronado Page 147

LEGISLATIVE

CITIZENS OF CORONADO
MAYOR
(1)

COUNCIL

MEMBERS
(4)
6 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 148

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 19, 2026 City of Coronado Page 149

CITY CLERK

CITY CLERK

DEPUTY CITY
CLERK
(1)
8 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 150

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 AND SAFETY

INSPECTOR
(1)

COMMUNITY RISK

REDUCTION AND

EMERGENCY

MANAGEMENT
9 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 151

ADMINISTRATIVE SERVICES

INFORMATION

TECHNOLOGY

INFRASTRUCTURE

MANAGER
(1)

INFORMATION

TECHNOLOGY

ANALYST
(2)
HUMAN

RESOURCES &

RISK MANAGER
(1)

DIRECTOR

FINANCE / ACCOUNTING

FINANCE

MANAGER
(1)

HUMAN RESOURCES
SENIOR

ACCOUNTANT
(1)

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

MANAGER
(1)
10 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 152

POLICE SERVICES
CAPTAIN (1)

POLICE CHIEF SUPPORT SERVICES FINANCE DISPATCH

POLICE COMMUNITY

RELATIONS COORDINATOR
(1) TRAFFIC PATROL
TRAFFIC SERGEANT (1) TRAFFIC CORPORAL (1) TRAFFIC POLICE OFFICER (3) POLICE SERVICES OFFICER II (6)
PATROL SERGEANT (4) PATROL CORPORAL (4) PATROL
POLICE OFFICER (17)
FIELD SERVICES LIEUTENANT (1) FIELD SERVICES CAPTAIN (1) INVESTIGATIONS LIEUTENANT (1)

EXECUTIVE ASSISTANT TO THE POLICE CHIEF
(1) POLICE SUPPORT

SERVICES LIEUTENANT
(1) DETECTIVE SERGEANT (1) DETECTIVE CORPORAL (1) SCHOOL RESOURCE POLICE OFFICER (2) POLICE SERGEANT (1) INVESTIGATION

DETECTIVE

POLICE OFFICER
(6)

RECORDS EVIDENCE & PROPERTY

DISPATCH
SUPERVISOR (1) DISPATCHER
(9) LEAD POLICE RECORDS SPECIALIST
(1) EVIDENCE & PROPERTY
TECHNICIAN (2) MANAGEMENT ANALYST
(1) ACCOUNTING TECHNICIAN I
(1) PERSONNEL

POLICE RECORDS SPECIALIST
(2)
11 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 153

LIBRARY SERVICES
SENIOR
LIBRARIAN (1)

DIRECTOR

DEPARTMENT

ADMINISTRATIVE

COORDINATOR
(1)

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)

MARKETING

ASSISTANT
(1)

LIBRARY

ASSISTANT III
(.75)
12 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 154

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

PUBLIC SERVICES &

ENGINEERING ADMIN

MANAGER
(1)

SOLID WASTE &

RECYCLING

PRINCIPAL

ARCHITECT
(1)

PUBLIC SERVICES

MANAGER
(1)

ADMINISTRATION PARKS

MANAGEMENT

ANALYST
(2)

DEPARTMENT

ADMINISTRATIVE

COORDINATOR
URBAN

FORESTRY

MAINTENANCE

WORKER II
(1)

UTILITY MANAGER
(1)
PARKS

OPERATIONS
BEACH
LEAD

MAINTENANCE
WORKER

SPECIAL

SERVICES &
EVENTS

MAINTENANCE

WORKER III
(1)

PUBLIC SERVICES

MANAGER
(1)

WASTEWATER

OPERATIONS

ELECTRICIAN
(1)

UTILITY SYSTEMS

OEPRATOR III
(2)

UTILITY SYSTEMS

OPERATOR II
(3)

STORM WATER

OPERATIONS

UTILITY SYSTEMS

OPERATOR III
(1)

UTILITY SYSTEMS

OPERATOR II
(1)

SWEEPING

OPERATIONS
FLEET
MASTER

MECHANIC
(1)

MECHANIC II
(2)

MECHANIC I
(1)

SPECIAL

EQUIPMENT

MECHANIC I

FACILITIES
LEAD

MAINTENANCE
WORKER

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

UTILITY

SUPERVISOR
(1)

MECHANIC III
(1)

UTILITY SYSTEMS

OPERATOR III
(1)
13 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 155

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 &

ENGAGEMENT

ADMINISTRATION

RECREATION

SERVICES SUPV
(1)

AQUATICS

SUPERVISOR
(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 19, 2026 City of Coronado Page 156

COMMUNITY DEVELOPMENT

BUILDING

OFFICIAL
(1)

BUILDING

INSPECTOR II
(2)

COMMUNITY

DEVELOPMENT

TECHNICIAN
(2)
SENIOR

PLANNER
(1)

DIRECTOR

DEPARTMENT

ADMINISTRATIVE

COORDINATOR
(1)

PLANNING

ASSOCIATE

PLANNER
(2)

ASSISTANT

PLANNER
(1)

BUILDING / CODE

ENFORCEMENT

PRINCIPAL

PLANNER
(1)

ASSOCIATE

PLANNER
(1)
15 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 157
Adopted Adopted Adopted Adopted Proposed
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
City Clerk Department:

City Clerk 11111
Deputy City Clerk 11111

2.0 2.0 2.0 2.0 2.0
City Manager:

City Manager 11111
Assistant City Manager 11100
Communications & Engangement Officer 1 1 1 1 1
Deputy City Manager 00011
Secretary to the City Manager 11111
Senior Management Analyst 22222

6.0 6.0 6.0 6.0 6.0
Administrative Services:

Director of Administrative Services 11111
Accountant 22111
Accounting Technician I 11100
Associate Accountant 00011
Associate Human Resources Analyst 00111
Associate Information Technology Analyst 0 0 0 1 1
Department Administrative Assistant 11111
Finance Manager 11111
Human Resources & Risk Manager 11111
Human Resources Analyst 11111
Information Systems Network Admin II 44400
Information Technology Analyst 00022
Information Technology Applications Manager 0 0 0 1 1
Information Technology Infrastructure Manager 1 1 1 1 1 Information Technology Technician 11111
Management Analyst 22100
Management Assistant 11100
Payroll Specialist 11111
Senior Accounting Technician 00011
Senior Accountant 00011
Senior Human Resources Analyst 01222
Senior Information Technology Analyst 00011

18.0 19.0 19.0 20.0 20.0
Community Development:

Dir. Of Community Dev. Redevelop. & Housing 11111
Assistant Planner 11111
Associate Planner 44333
Building Inspector I 00000
Building Inspector II 22222
Building Official 11111
Community Development Technician 22222
Department Administrative Coordinator 11111
Principal Planner 00111
Senior Planner 11111

13.0 13.0 13.0 13.0 13.0
City of Coronado
History of Authorized Positions
16 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 158
Adopted Adopted Adopted Adopted Proposed
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
City of Coronado
History of Authorized Positions
Fire Services:

Fire Chief 11111
Accounting Technician I 0.75 0.75 0.75 0.75 0.75
Beach Lifeguard 34444
Beach Lifeguard Captain 11111
Beach Lifeguard Sergeant 33333
Fire Captain 66666
Fire Division Chief 44444
Fire Engineer 66666
Fire Inspector 00011
Fire Prevention Aide 0.75 0.75 1 0 0
Firefighter/Paramedic 15 15 15 15 15
Management Analyst 11111

41.5 42.5 42.75 42.75 42.75
Police Services:

Police Chief 11111
Accounting Technician I 00011
Evidence & Property Technician 11122
Executive Assistant to the Police Chief 11111
Lead Police Records Specialist 00001
Management Analyst 11111
Police Captain 22222
Police Community Relations Coordinator 11111
Police Corporal 66666
Police Dispatcher 99999
Police Dispatch Supervisor 11111
Police Lieutenant 22233
Police Officer 28 28 28 28 28
Police Records Specialist 44432
Police Sergeant 77777
Police Services Officer I 00000
Police Services Officer II 66666
Police Support Services Manager 11100

71.0 71.0 71.0 72.0 72.0
17 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 159
Adopted Adopted Adopted Adopted Proposed
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
City of Coronado
History of Authorized Positions
Library Services:

Director of Library Services 11111
Department Administrative Coordinator 11111
Librarian II 4.75 5 5 5 5
Library Assistant II 2.50 2.50 2.50 2.50 1.50
Library Assistant III 1 0.75 0.75 0.75 0.75
Library Services Analyst 00111
Library Technician 11000
Management Assistant 11111
Marketing Assistant 00001
Principal Librarian 11111
Senior Librarian 22222

15.25 15.25 15.25 15.25 15.25
Recreation and Golf Course Operations:

Director of Recreation and Golf Course Operations 1 1 1 1 1 Accounting Technician I 11111
Aquatics Coordinator 3 3 3.50 3.50 3.50
Aquatics Supervisor 11111
Department Administrative Assistant 2.75 2.75 0.75 0 0
Department Administrative Coordinator 0 0 0 0.75 0.75
Management Assistant 00111
Office Assistant II 0.50 0.50 0.0 0.0 0.0
Recreation Coordinator 4.50 4.50 5.50 4.50 4.50
Recreation Services Supervisor 33344
Senior Management Analyst 11111
Maintenance Worker II (Golf) 77777
Maintenance Worker III (Golf) 22222
Golf Superintendent 11111
Lead Maintenance Worker (Golf) 11111
Special Equipment Mechanic II (Golf) 11111

29.75 29.75 29.75 29.75 29.75
18 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 160
Adopted Adopted Adopted Adopted Proposed
FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27
City of Coronado
History of Authorized Positions
Public Services/Engineering Services
Director of Public Services & Engineering 1 1 1 1 1
Accounting Technician I 22222
Assistant Director of Public Servivces/Engineering 1 1 1 1 1 Assistant Engineer 22211
Associate Architect 11111
Associate Engineer 22111
Department Adminstrative Assistant 11111
Department Adminstrative Coordinator 11111
Electrician 11111
Lead Maintenance Worker 44444
Lead Pump Mechanic 11111
Maintenance Worker II 11 11 11 11 11
Maintenance Worker III 44444
Management Analyst 2.5 2.5 3 3 3
Master Mechanic 11111
Mechanic I 11111
Mechanic II 33322
Mechanic III 00011
Motor Sweeper Operator 11100
Principal Architect 11111
Principal Engineer 11111
Public Services & Engineering Administrative Mgr 1 1 1 1 1 Public Services Manager 33322
Senior Engineer 00122
Senior Management Analyst 00111
Special Equipment Mechanic I 11111
Tree Trimmer 11100
Utility Manager 00011
Utility Supervisor 00011
Utility Systems Operator II 44444
Utility Systems Operator III 22244

54.5 54.5 56.0 57.0 57.0
TOTAL 251.00 253.00 254.75 257.75 257.75
19 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 161
City of Coronado
Statistical Information
Services, Demographics and Economics
Fiscal Year 2026-27
GENERAL GOVERNMENT INFORMATION:

Date of Incorporation: December 11, 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:
2025 $12,604,324,364
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
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 480
Bike Path (miles) 14.2
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 17
Pickleball Courts 8
Senior Center 1
Skate Park 1
Boating Center 1
Youth Center 1
WASTEWATER & STORMWATER:

Sanitary Sewers (miles) 45.8
Average daily flow 2.35 million gallons
Storm Drains (miles) 8.5
WATER SYSTEM (Cal American Water Co.):

Service Connections 7,522
Fire Hydrants 364
HOTEL ROOMS (All Hotels & Motels): 2,110
HOSPITALS: 1
Patient Beds 188
EDUCATION (PUBLIC):

Elementary Schools 2
Secondary Schools 2
CLIMATE:

Average Minimum Temperature 57ºF
Average High Temperature 71ºF
Average Annual Precipitation 9.33"
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
2025 862 $116,314,661
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
HOUSING CHARACTERISTICS: *
Total Housing Units 9,896
HOUSEHOLD INCOME: *
Total Households 7,303
Median Household Income $134,534
EMPLOYMENT/LABOR FORCE STATUS:
(Persons Age 16+) *
In Labor Force 9,770
Armed Forces 2,965
Civilian (employed) 6,483
Civilian (unemployed) 322
* Information obtained from the 2020 U.S. Census
(Census Reporter)
20 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 162

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
21 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 163
Opening Other Sources/ Other Uses/ Capital Estimated
Fund Balance Revenue Loans Expenditures Loans Improvements Fund Balance 7/1/2026 FY 2026-27 FY 2026-27 FY 2026-27 FY 2026-27 FY 2026-27 6/30/2027 100 GENERAL 86,611,340 89,032,338 - 70,706,346 17,890,770 - 87,046,562 106 RECREATION SERVICES 487,677 2,269,576 4,100,000 7,094,734 - - (237,481) 108 COMMUNITY DEVELOPMENT 803,772 1,460,050 2,000,000 3,740,136 - - 523,686 110 INSURANCE 2,827,373 100,000 4,200,000 4,577,354 - - 2,550,019 112 EMPLOYEE BENEFITS (77,614) - 1,200,000 560,329 - - 562,057 114 WORKERS' COMPENSATION 2,465,934 2,000 500,000 988,063 - - 1,979,871 118 CALPERS STABILIZATION 19,876,375 450,000 550,000 - - - 20,876,375 130 SOLID WASTE & RECYCLING 273,521 481,000 400,000 893,108 - - 261,413 135 VEHICLE/EQUIPMT REPLACMT. 1,914,493 - 1,890,770 1,890,770 - - 1,914,493 137 IT EQUIPMENT REPLACEMENT 1,126,123 - 800,000 1,167,000 - - 759,123 150 CITIZENS DONATIONS 46,424 - - 2,500 - - 43,924
151 CULTURAL ARTS 119,798 31,000 250,000 268,962 - - 131,836 160 CDA LOAN FUND 6,520,478 78,733 - - - - 6,599,210
170-171 FRANCES G HARPST BEQUEST 1,008,170 31,726 - - - - 1,039,896 205 HWY USER (GAS) TAX 286,867 478,370 - 728,766 - - 36,471 206 HWY USER (GAS) TAX II 79,352 252,615 - - - - 331,967 207 ROAD MAINT & REHABILITATION 2,244,884 724,560 - 309,000 - 1,000,000 1,660,444 210 TRANSNET 251,889 1,003,278 - - - - 1,255,167
211 RTCIP 18,089 21,854 - - - - 39,943
215 CORONADO BRIDGE TOLLS 985,734 207,035 - - - - 1,192,769 216 TRANSPORT DVLP ACT 717,665 374,907 - 403,133 - - 689,439 220 CORONADO TIDELANDS 11,560,898 2,268,077 - 943,355 - - 12,885,620 230 EQUITABLE SHARING DEA 104,286 22,800 - 28,000 - - 99,086 234 TREASURY FORFEITURE - - - - - - -
240 FEDERAL GRANTS 12,102 - - - - - 12,102
245 STATE GRANTS 18,465 - - - - - 18,465
250-252 GIFTS TO LIBRARY FUNDS 1,040,194 99,176 - 110,500 - - 1,028,870 260 COMM. DEVELOPMENT BLOCK GRANT - - - - - - -
265 AFFORDABLE HOUSING IN LIEU 256,778 385,000 - 85,000 - - 556,778 266 AFFORDABLE HOUSING MGMT 262,732 75,731 - 13,100 - - 325,363 272 LOW COST VISITOR ACCOMODATION 72,000 - - - - - 72,000 275 RELINQUISHMENT HIGHWAY MAINT. - - - - - - -
400 CAPITAL IMPROV PROJECTS 198,692 - 1,000,000 - - - 1,198,692 436 MAJOR FACILITIES RPLCMNT 39,069,870 1,173,013 500,000 - - - 40,742,883 (a) 510 WASTEWATER 5,275,895 9,598,549 - 9,125,840 - 4,745,000 1,003,604 (a) 520 GOLF COURSE 5,071,416 5,548,417 - 5,240,691 - 500,000 4,879,142 (a) 530 STORM DRAIN (4,174,317) 647,550 500,000 2,195,904 - - (5,222,671) 721-722 A.B. FRYE TRUST 4,111 240 - - - - 4,351
723-729 HARLOW, REYNOLDS, FRIEDMAN, STEARNS 32,444 1,850 - 10,745 - - 23,549 TOTAL CITY FUNDS 187,393,909 116,819,445 17,890,770 111,083,336 17,890,770 6,245,000 186,885,018 (a) The beginning Fund Balance includes only unrestricted amounts.

CITY OF CORONADO
Summary of Funds
Fund Title
Fiscal Year 2026-27
22 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 164
Fund # Description Transfer Out Transfer In
100 GENERAL
Transfer to 106 Recreation Fund $ 4,100,000 $ -
Transfer to 108 Community Development Fund 2,000,000 -
Transfer to 110 Insurance Fund 4,200,000 -
Transfer to 112 Employee Benefits 1,200,000 -
Transfer to 114 Workers Comp Trust Fund 500,000 -
Transfer to 118 CalPERS Stabilization Fund 550,000 -
Transfer to 130 Solid Waste Fund 400,000 -
Transfer to 135 Veh/Equip Replacement Fund 1,890,770
Transfer to 137 IT Equipment Replacement 800,000 -
Transfer to 151 Cultural Arts Fund 250,000 -
Transfer to 400 Capital Projects Fund 1,000,000 -
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 - 2,000,000
110 Insurance Fund - 4,200,000
112 Employee Benefits - 1,200,000
114 Workers Comp Trust Fund - 500,000
118 CalPERS Stabilization Fund - 550,000
130 Solid Waste & Recycling Fund - 400,000
135 Vehicle & Equipment Replacement Fund - 1,890,770
137 IT Equipment Replacement Fund - 800,000
151 Cultural Arts Fund - 250,000
160 CDA Loan Fund - -
205 Highway User (Gas) Tax - -
206 Highway User (Gas) Tax II - -
275 Relinquishment Highway Maintenance Fund - -
400 Capital Projects Fund - 1,000,000
436 Facilities Replacement Fund - 500,000
510 Wastewater Utility Fund - -
530 Strom Drain Enterprise Fund - 500,000
TOTAL TRANSFERS IN AND OUT $ 17,890,770 $ 17,890,770

CITY OF CORONADO
Schedule of Transfers & Loans
Fiscal Year 2026-27
23 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 165
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Fund Description Actual Actual Estimated Actual Proposed Variance 100 GENERAL FUND 79,601,437 82,767,112 83,967,595 89,032,338 6.03% 106 RECREATION SERVICES 6,026,044 6,051,655 6,188,500 6,369,576 2.93% 108 COMMUNITY DEVELOPMENT 2,960,809 2,771,410 3,035,050 3,460,050 14.00% 110 INSURANCE FUND 1,799,902 3,915,691 4,700,000 4,300,000 -8.51% 112 EMPLOYEE BENEFITS - - 200,000 1,200,000 500.00%
114 WORKERS' COMPENSATION 20,108 112,110 502,000 502,000 0.00% 118 CALPERS STABILIZATION 2,369,423 2,218,160 450,000 1,000,000 122.22% 130 SOLID WASTE AND RECYCLING 892,948 831,096 981,000 881,000 -10.19% 135 VEHICLE AND EQUIP REPLACE 511,803 4,074,853 2,250,000 1,890,770 -15.97% 137 IT EQUIPMENT REPLACEMENT 700,000 700,000 800,000 800,000 0.00% 150 CITIZEN DONATIONS 700 - - - 0.00%
151 CULTURAL ARTS 197,839 333,586 299,000 281,000 -6.02% 160 CDA LOAN FUND 657,381 10,770,484 301,265 78,733 -73.87% 170 F. HARPST BEQUEST PRINCIPAL - - 23,807 - -100.00%
171 F. HARPST BEQUEST INTEREST 12,613 11,021 11,168 31,726 184.07% 205 HWY USERS (GAS) TAX 445,638 456,954 471,013 478,370 1.56% 206 HWY USERS (GAS) TAX II 747,433 267,122 249,847 252,615 1.11% 207 RMRA (SB1 ROAD MAINT/REHAB) 690,810 764,464 699,559 724,560 3.57% 210 TRANSNET 55,849 1,174,682 2,762,374 1,003,278 -63.68% 211 RTCIP 6,584 42,594 25,367 21,854 -13.85%
215 CORONADO BRIDGE TOLLS 323,598 387,225 221,650 207,035 -6.59% 216 TRANSPORTATION DEV ACT 392,633 387,604 348,308 374,907 7.64% 220 CORONADO TIDELANDS 2,403,822 2,395,522 2,137,660 2,268,077 6.10% 230 EQUITABLE SHARING-DEA 57,003 33,553 21,461 22,800 6.24% 234 TREASURY FORFEITURE 283 39 - - 0.00%
240 FEDERAL GRANTS 43,120 49,336 60,639 - -100.00%
245 STATE GRANTS 10,777 118,121 10,000 - -100.00%
250 CITIZENS GIFTS TO LIBRARY 48,171 49,339 42,896 40,785 -4.92% 251 LIBRARY AUDIO VISUAL 1,101 1,299 947 891 -5.91%
252 LIBRARY FUND 66,983 61,599 57,500 57,500 0.00%
260 COMM DEV BLOCK GRANT - - - - 0.00%
265 AFFORDABLE HOUSING 258,792 178,839 4,315,006 385,000 -91.08% 266 AFFORDABLE HOUSING MGMT 95,728 101,091 73,767 75,731 2.66% 272 LOW COST VISITOR ACCOMODATION - - - - 0.00%
City of Coronado
Revenue Budget - Summary by Fund
Fiscal Year 2026-27
24 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 166
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Fund Description Actual Actual Estimated Actual Proposed Variance City of Coronado
Revenue Budget - Summary by Fund
Fiscal Year 2026-27
275 RELINQUISHMENT HWY MAINT. 538,042 9,904 - - 0.00%
400 GENERAL CAPITAL PROJECTS 2,716,440 1,500,000 441,243 1,000,000 126.63% 436 MAJOR FACILITIES REPLACEMENT 10,746,972 1,798,093 5,500,000 1,673,013 -69.58% 510 WASTEWATER UTILITY 23,195,209 27,299,026 9,434,533 9,598,549 1.74% 520 GOLF COURSE 5,753,747 6,417,167 5,283,759 5,548,417 5.01% 530 STORM DRAINAGE 2,750,066 1,150,275 1,147,550 1,147,550 0.00% 721 AB FRY TRUST PRINCIPAL 163 199 140 - -100.00%
722 AB FRY TRUST INTEREST 134 162 114 240 109.68%
723 HARLOW MEMORIAL ROSE GRDN 30 36 26 24 -5.99%
724 REYNOLDS ENDOWMENT 1,295 1,575 1,114 1,048 -5.95%
726 PAULINE FRIEDMAN BEQUEST 264 321 227 214 -5.85%
729 T & M STEARNS ENDOWMENT 696 846 599 564 -5.87%
Total All City Funds $ 147,102,389 $ 159,204,166 $ 137,016,685 $ 134,710,215 -1.68% 25 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 167
Fund/ FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Budget Unit Description Actual Actual Estimated Actual Proposed Variance 100 GENERAL FUND
100110 LEGISLATIVE $ 1,575,906 $ 1,480,907 $ 1,712,775 $ 1,741,729 1.69% 100115 CITY CLERK $ 405,983 $ 579,566 $ 514,621 $ 741,486 44.08% 100120 CITY MANAGER $ 1,042,194 $ 1,133,259 $ 1,299,965 $ 1,323,639 1.82% 100121 CDSA $ 14,100 $ 25,966 $ 22,000 $ 60,000 172.73% 100122 PUBLIC COMMUNICATIONS $ 223,205 $ 186,013 $ 264,410 $ 268,872 1.69% 100135 LEGAL SERVICES $ 1,031,491 $ 1,519,649 $ 1,118,488 $ 828,688 -25.91% 10014X ADMINISTRATIVE SERVICES $ 4,544,707 $ 5,027,052 $ 6,392,634 $ 6,857,897 7.28% 10021X POLICE SERVICES $ 17,341,982 $ 17,853,755 $ 21,352,828 $ 21,675,154 1.51% 10025X FIRE & BEACH LIFEGUARD SERVICES $ 11,336,023 $ 13,243,253 $ 14,109,338 $ 15,465,512 9.61% 1003XX PUBLIC SERVICES & ENGINEERING $ 12,379,663 $ 12,860,434 $ 15,352,432 $ 15,799,798 2.91% 100550 LIBRARY SERVICES $ 3,382,164 $ 3,713,755 $ 4,169,930 $ 4,399,811 5.51% 100951 OTHER USES $ 20,361,890 $ 11,656,000 $ 25,049,243 $ 17,890,770 -28.58% 100961 NON-DEPARTMENTAL $ 1,285,414 $ 1,787,826 $ 1,498,547 $ 1,543,760 3.02% Total GENERAL FUND 74,924,722 71,067,434 92,857,212 88,597,116 -4.59% 106 RECREATION SERVICES 5,403,786 5,802,869 6,516,031 7,094,734 8.88% 108 COMMUNITY DEVELOPMENT 3,417,091 2,998,523 3,680,961 3,740,136 1.61% 110 INSURANCE FUND 4,164,240 2,150,496 3,392,356 4,577,354 34.93% 112 EMPLOYEE BENEFITS 139,878 366,309 268,753 560,329 108.49% 114 WORKERS' COMPENSATION 1,667,430 26,598 720,852 988,063 37.07% 118 CALPERS STABILIZATION - - - - 0.00%
130 SOLID WASTE AND RECYCLING 796,607 755,295 1,023,987 893,108 -12.78% 135 VEHICLE & EQUIPMENT RPLCMNT 1,117,974 2,119,998 2,262,247 1,890,770 -16.42% 137 IT EQUIPMENT REPLACEMENT 427,610 885,629 975,000 1,167,000 19.69% 140 HOTEL DEL PLAN - - - - 0.00%
150 CITIZENS DONATIONS - 552 2,500 2,500 0.00%
151 CULTURAL ARTS 349,435 248,901 279,407 268,962 -3.74% City of Coronado
Expenditures Budget - Summary by Fund
Fiscal Year 2026-27
26 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 168
Fund/ FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Budget Unit Description Actual Actual Estimated Actual Proposed Variance City of Coronado
Expenditures Budget - Summary by Fund
Fiscal Year 2026-27
160 CDA LOAN FUND 14,763,196 20,838,853 500,000 - -100.00% 165 STORM DRAIN LOAN FUND - - - - 0.00%
170 HARPST BEQUEST -PRINCIPAL - - - - 0.00%
171 HARPST BEQUEST -INTEREST - - - - 0.00%
205 HWY USERS (GAS) TAX 763,394 296,849 705,809 728,766 3.25% 206 HWY USERS (GAS) TAX II 17,997 542,719 650,000 - -100.00% 207 RMRA (SB1 ROAD MTNCE & REHAB - 71,002 309,000 1,309,000 323.62% 210 TRANSNET 210,046 1,118,235 2,512,374 - -100.00%
211 RTCIP 18,449 9,561 60,000 - -100.00%
215 CORONADO BRIDGE TOLLS - 76,012 - - 0.00%
216 TRANSPORTATION DEV ACT 343,115 370,984 388,733 403,133 3.70% 220 CORONADO TIDELANDS 905,605 867,708 908,586 943,355 3.83% 230 EQUITABLE SHARING-DEA 27,864 17,024 108,000 28,000 -74.07% 234 TREASURY FORFEITURE 14,020 817 - - 0.00%
240 FEDERAL GRANTS 45,863 47,325 40,000 - -100.00%
245 STATE GRANTS 16,748 112,430 5,000 - -100.00%
250 CITIZENS GIFTS TO LIBRARY 1,000 9,060 20,000 20,000 0.00% 251 LIBRARY AUDIO VISUAL - - 10,500 10,500 0.00%
252 LIBRARY FUND 56,117 69,375 80,000 80,000 0.00%
27 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 169
Fund/ FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Budget Unit Description Actual Actual Estimated Actual Proposed Variance City of Coronado
Expenditures Budget - Summary by Fund
Fiscal Year 2026-27
260 COMM DEV BLOCK GRANT - - - - 0.00%
265 AFFORDABLE HOUSING - - 5,998,000 85,000 -98.58%
266 AFFORDABLE HOUSING MGMT 6,502 5,866 13,100 13,100 0.00% 275 RELINQ. HIGHWAY MAINT. - 10,192,694 - - 0.00%
400 GENERAL CAPITAL PROJECTS 775,641 1,327,128 1,191,243 - -100.00% 436 FACILITES RPLCMNT & MTNCE 3,425,120 898,479 - - 0.00% 510 WASTEWATER UTILITY 8,154,759 7,862,997 9,887,135 13,870,840 40.29% 520 GOLF COURSE 4,309,563 4,535,938 6,121,037 5,740,691 -6.21% 530 STORM DRAINAGE 3,658,511 2,174,921 2,383,302 2,195,904 -7.86% 723 HARLOW MEMORIAL ROSE GRDN - - - - 0.00%
724 REYNOLDS ENDOWMENT - - 10,745 10,745 0.00%
726 PAULINE FRIEDMAN BEQUEST - - - - 0.00%
729 T. & M. STEARNS ENDOWMENT - - - - 0.00%
Total All City Funds $ 129,922,283 $ 137,868,582 $ 143,881,871 $ 135,219,106 -6.02% 28 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 170
Property Tax
55%
Charges for Services
5%
Use of Money &
Property
5%
T.O.T (Hotel Tax)
26%
Other Revenue
1%
Other Tax
8%
Fiscal Year 2026-27
General Fund Estimated Revenue by Source
$ 89,032,338
General Government
17%
Community Grants
2%
Public Safety
53%
Culture & Leisure
6%
Construction &
Maintenance
22%
Fiscal Year 2026-27
General Fund Operating Expenditure Budget by Category
$ 70,706,346
29 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 171
Property Tax
42%
Other Tax
7%
Other Revenue
3%
T.O.T (Hotel Tax)
19%
Use of Money &
Property
7%
Transportation
2%
Charges for Services
7%
Golf Green Fees
5% Wastewater/Storm
Drain Fees
8%
Fiscal Year 2026-27
All Funds Estimated Revenue by Source
$116,819,445
General Government
15%
Community Grants
1%
Public Safety
32%
Culture & Leisure
15%
Planning & Building
Services
3%
Construction &
Maintenance
29%
Capital Projects
Funding
5%
Fiscal Year 2026-27
All Funds Expenditure Budget by Category
$117,328,336
30 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 172

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
31 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 173
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Opening Balance $ 85,639,937 $ 97,339,616 $ 86,611,340
Non-Spendable Fund Balance - (1,838,659) -
Adjusted Opening Fund Balance 85,639,937 95,500,957 86,611,340 1) OPENING FUND BALANCE 85,639,937 95,500,957 86,611,340 2) REVENUE AND SOURCES OF FUNDS 82,767,112 83,967,595 89,032,338 Operating Expenditures
Personnel (40,708,101) (46,794,546) (48,625,632)
Services, Supplies & Property (18,703,333) (21,013,423) (22,080,714) Transfers to Other Operating Funds (10,806,000) (19,108,000) (15,840,770) Subtotal Operating Expenditures (70,217,434) (86,915,969) (86,547,116) Other Transfers to:

Capital Improvement Projects (850,000) (441,243) (1,000,000) Equipment & Facilities Refurb/Replacement Fund - (5,500,000) (500,000) 115 Trust for Pension Stabilization - - (550,000)
Subtotal Other Transfers (850,000) (5,941,243) (2,050,000) 3) TOTAL EXPENDITURES AND TRANSFERS (71,067,434) (92,857,212) (88,597,116) 4) NET INCREASE/(DECREASE) (Lines 2 + 3) 11,699,678 (8,889,617) 435,222 5) ESTIMATED ENDING BALANCE (Lines 1 + 4) 97,339,616 86,611,340 87,046,562 Fund Balance Committed for:

Emergency Response (36,640,000) (40,737,000) (43,274,000) 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 (41,140,000) (45,237,000) (47,774,000) 7) UNASSIGNED FUND BALANCE (Lines 5 + 6) $ 56,199,616 $ 41,374,340 $ 39,272,562 Schedule of General Fund (100)
Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
32 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 174
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 100 GENERAL FUND
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
4005 CURRENT PROPERTY TAX 36,219,134 38,720,698 40,307,799 43,142,890 7.03% 4006 DELINQUENT PROPERTY TAX 118 24,470 5,000 5,000 0.00% 4007 ACCELERATED SUPPLEMENTAL 1,098,772 722,954 600,000 600,000 0.00% 4008 ACCEL.DELINQUENT SUPPL. 11,161 12,502 10,000 10,000 0.00% 4009 HOMEOWNERS EXEMPTION
REIM 168,235 170,036 178,000 178,000 0.00%
4011 PROP.TAX-IN LIEU VLF 4,282,758 4,559,232 4,757,757 4,801,994 0.93% 4020 PROP.TAX INTEREST ALLOC. 94,814 91,427 36,000 36,000 0.00% 400 PROPERTY TAX 41,874,992 44,301,319 45,894,556 48,773,884 6.27% 4110 FRANCHISE TAX 1,561,773 1,241,081 1,250,000 1,250,000 0.00% 4112 IN-KIND PEG FEES (AT&T) 147,880 130,990 100,000 100,000 0.00% 4120 SALES & USE TAX 4,875,464 5,109,771 5,065,320 5,686,000 12.25% 4125 SALES TAX (PROP.172) 487,606 492,647 400,000 400,000 0.00% 4130 REAL PROPERTY TRF TAX 473,128 484,109 400,000 420,000 5.00% 4150 TRANSIENT OCCUPANCY TAX 21,358,089 20,847,749 23,000,000 23,500,000 2.17% 4156 CTID ADMIN.FEE 10,000 10,000 0 10,000
410 OTHER TAX 28,913,939 28,316,347 30,215,320 31,366,000 3.81% 4210 FILM PERMITS 3,750 1,725 0 0
4260 CIVIL WITNESS FEES 0 622 1,000 1,000 0.00%
4270 COMMERCIAL USE PERMIT 0 1,016 1,000 1,000 0.00%
4400 ENGINEERING PERMITS-OTHER 225 68 300 300 0.00%
4401 ENCROACHMENT PERMITS 800 576 925 925 0.00%
4402 RIGHT OF WAY-PLAN CHECK 11,470 12,935 14,000 14,000 0.00% 4403 RIGHT OF WAY -INSPECTION 6,955 7,972 7,000 7,000 0.00% 4404 DOCK PERMIT-STRUCTURAL 315 0 0 0
4405 DOCK PERMIT-PLAN CHECK 930 993 800 800 0.00%
4406 DOCK PERMIT-INSPECTIONS 6,838 381 2,000 2,000 0.00% 4407 PARCEL-TRACT MAPS ENGNRG 0 0 1,000 1,000 0.00%
4420 ENG.-NEWS RACK PERMIT 475 0 0 0
420 LICENSES & PERMITS 31,758 26,288 28,025 28,025 0.00% 33 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 100 GENERAL FUND
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
4510 VEHICLE CODE FINES 96,111 66,575 66,000 66,000 0.00% 4600 PARKING FINES 191,611 264,691 200,000 200,000 0.00% 4650 LIBRARY FINES & FEES 10,427 6,206 15,000 10,700 -28.67% 450 FINES & FEES 298,149 337,472 281,000 276,700 -1.53% 4702 INTEREST ON OTHER LOANS 28,563 19,731 32,000 32,000 0.00% 4707 UNREALIZED GAIN/LOSS INV 1,100,397 -142,401 0 0
4710 INVESTMENT EARNINGS 3,051,689 4,343,668 2,957,652 4,040,958 36.63% 4716 INTEREST - LEASES 82,808 66,949 0 0
4800 FIELD ALLOCATION 55,373 98,494 115,000 115,000 0.00% 470 USE OF MONEY & PROPERTY 4,318,830 4,386,442 3,104,652 4,187,958 34.89% 5100 ADMIN CHRGS REIMB 773,787 827,319 869,133 869,133 0.00% 5200 AMBULANCE SERVICE 785,462 1,169,933 1,300,000 1,300,000 0.00% 5205 STATE HWY MTNCE 105,196 60,429 120,000 120,000 0.00% 5210 LIBRARY COPY MACH RECPT 1,613 1,348 1,500 5,000 233.33% 5212 LIBRARY MEDIA LAB. 393 774 700 650 -7.14%
5315 VEH STORAGE RELEASE FEES 28,071 114,671 100,000 100,000 0.00% 5411 IMPACT ADMIN FEE 153 0 200 200 0.00%
5412 PUBLIC TRANSPORTATION FEE 5,483 7,964 9,000 9,000 0.00% 5610 HOTEL DEL BEACH MTNCE 21,173 21,173 21,168 21,168 0.00% 510 CHARGES-CURRENT SERVICES 1,721,333 2,203,611 2,421,701 2,425,151 0.14% 5720 VEH LIC IN LIEU FEE 29,425 72,994 0 0
5722 VEH LIC FEE-SUBVENTION -2,171 -3,463 -1,400 -1,400 0.00% 5745 FEMA/OES REIMBURSEMENT 111,991 503,824 95,000 95,000 0.00% 5750 POLICE GRANT REIMBURSEMNT 46,060 33,009 12,000 12,000 0.00% 5755 P.O.S.T REIMB 7,010 9,684 2,500 2,500 0.00%
5760 SLESF GRANT REIMB 186,159 194,663 100,000 100,000 0.00% 5767 STATE ASST FORFEITURE REV 2,284 0 1,000 1,000 0.00% 5860 GRANT REVENUE 45,000 617,617 50,000 45,000 -10.00% 570 INTERGOVERNMENTAL REVENUE 425,758 1,428,327 259,100 254,100 -1.93% 34 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 100 GENERAL FUND
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
5920 MISC REV 15,770 53,192 30,000 30,000 0.00%
5924 BEACH LIFEGUARD PROGRAMS 65,271 56,128 70,000 60,000 -14.29% 5925 FIRE DEPT REV 13,858 5,173 1,000 1,000 0.00%
5926 POLICE DEPT REVENUE 23,346 23,292 25,000 25,000 0.00% 5930 VEH/FURN/EQUIP SALES 0 40,089 0 0
5941 DONATION 200 0 2,000 2,000 0.00%
590 OTHER REVENUE 118,446 177,873 128,000 118,000 -7.81% 6315 PORT DIST REIMB 1,715,850 1,467,640 1,438,000 1,495,520 4.00% 6320 PUBLIC SRVCS REIMB 57,782 30,256 7,000 7,000 0.00% 6325 LIBRARY REIMBURSEMENTS 712 193 0 0
6345 REIMBURSEMENTS-OTHER 123,697 91,334 100,000 100,000 0.00% 6350 BOOKING FEE REIMB 191 10 0 0
630 REIMBURSEMENTS 1,898,232 1,589,433 1,545,000 1,602,520 3.72% 6910 TRANSFERS IN 0 0 90,241 0 -100.00%
690 OTHER FINANCING SOURCES 0 0 90,241 0 -100.00%
100 GENERAL FUND 79,601,437 82,767,112 83,967,595 89,032,338 6.03% 35 Attachment 1
DEPARTMENT: City Manager FUNCTION: General Government

DEPARTMENT MISSION
The Legislative budget supports City Council operations, election activities, and administration of the Community Grant Program.

DEPARTMENT GOALS
• Represent the City’s interests on local, regional, and statewide boards and commissions. • Maintain and update the City’s Legislative Policy Guidelines and monitor legislation in alignment with adopted advocacy priorities.
• Facilitate post-election transitions and provide training and resources for newly elected officials.
• Administer the Community Grant Program through a clear, efficient, and transparent application and award process.
• Provide City Councilmembers with the tools, technology, and resources necessary to effectively perform their duties.

DEPARTMENT BUDGET SUMMARY
Legislative
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 231,267 262,493 214,692 -18.21%
Services and Supplies 1,248,266 1,445,282 1,522,037 5.31% Property 1,374 5,000 5,000 0.00%
Total Legislative 1,480,907 1,712,775 1,741,729 1.69%
Expenditures by Category Variance
36 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 178
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100110 LEGISLATIVE
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 54,811 62,029 72,441 71,255 -1.64% 7115 CAFETERIA PLAN BENEFIT 131,772 138,978 151,290 109,079 -27.90% 7119 PERS STABILIZATION ADJ. 767 735 887 668 -24.69%
7120 RETIREMENT PLAN -MISC. 3,894 5,508 9,398 7,106 -24.39% 7122 RETIREMENT PLAN-MISC.UAL 8,349 9,056 12,853 10,180 -20.80% 7125 SOCIAL SECURITY CHARGES 3,916 4,101 4,434 5,035 13.54% 7130 MEDICARE CHARGES 916 959 1,037 1,178 13.59%
7135 WORKERS COMP.INS.CHARGES 193 182 252 290 15.08%
7150 EXPENSE ALLOWANCE 9,900 9,720 9,900 9,901 0.01%
7000 PERSONNEL SERVICES 214,519 231,267 262,493 214,692 -18.21% 8030 CONTRACT SERVICES 149,468 145,632 150,062 169,200 12.75% 8251 R&M-OFFICE EQUIP. 1 5 0 0
8320 COMMUNICATNS-TELE&COMM. 1,992 3,577 2,472 2,472 0.00% 8330 COMMUNITY GRANTS 1,016,025 979,000 1,161,000 1,203,200 3.63% 8390 MISC.SERVICES 98,310 52,498 56,978 63,895 12.14%
8400 POSTAGE & COURIER SRVS. 282 0 350 350 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 83,267 57,842 67,370 71,870 6.68% 8560 MISC.SUPPLIES 12,040 9,713 7,050 11,050 56.74%
8000 SERVICES & SUPPLIES 1,361,387 1,248,266 1,445,282 1,522,037 5.31% 9040 OFFICE & COMPUTER EQUIP. 0 1,374 5,000 5,000 0.00% 9000 PROPERTY 0 1,374 5,000 5,000 0.00%
100110 LEGISLATIVE 1,575,906 1,480,907 1,712,775 1,741,729 1.69% 37 Attachment 1
DEPARTMENT: City Clerk FUNCTION: General Government

DEPARTMENT MISSION
The City Clerk’s Office serves as the official custodian of City records and a cornerstone of transparent, accessible government — administering elections, supporting the legislative process through agenda management and official documentation, ensuring timely and lawful access to public records, and maintaining the City’s compliance with state law. The office is committed to leveraging modern technology and best practices to serve the City Council, City staff, and the public with efficiency and integrity.

DEPARTMENT GOALS
• Ensure the compliant management, preservation, and timely public disclosure of City records in accordance with the California Government Code and the California Public Records Act. • Deliver lawful, professional, and timely election services that reinforce democratic engagement and public trust.
• Coordinate recruitment and onboarding for City boards, commissions, and committees, ensuring effective integration of civic volunteers into these roles. • Maintain the City’s compliance with applicable state and local legislation, including the Brown Act, the Political Reform Act, and related fiscal and financial training requirements.

DEPARTMENT BUDGET SUMMARY
City Clerk
Expenditures by Category FY 2024-25 FY 2025-26 FY 2026-27 Variance Actual Estimated Actual Adopted
Personnel 400,125 418,081 513,486 22.82%
Services and Supplies 179,441 94,340 228,000 141.68%
Property - 2,200 - -100.00%
Total City Clerk 579,566 514,621 741,486 44.08%
38 Attachment 1
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May 19, 2026 City of Coronado Page 180
DEPARTMENT: City Clerk Program Or
Division:

Records, Election Administration,
and Fair Political Practices
Commission Filing

PROGRAM PURPOSE AND DESCRIPTION
The City Clerk’s Office is responsible for the protection, preservation, and lawful disclosure of official City records in accordance with the California Government Code, the Code of Civil Procedure, and other applicable statutes. As the official custodian of records, the City Clerk maintains the City Seal, attests to signatures on official documents, and accepts service of process on behalf of the City. The office also administerslocal elections, providing comprehensive services for primary, general, and special elections. In addition, the City Clerk coordinates recruitment and onboarding for City boards, commissions, and committees, supporting civic participation and effective governance. The office upholds the City’s compliance with the Fair Political Practices Commission (FPPC) and the Political Reform Act, overseeing annual disclosure statements, campaign contribution filings, and other regulatory requirements.

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. Implement a cloud-based records management system to modernize the storage, indexing, and retrieval of City documents, improving public and staff accessibility and supporting the ongoing digitization of legacy records in the City’s repository.

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.

9. Deploy a board and commission management software platform to streamline member recruitment, appointment tracking, term management, and document distribution, improving operational efficiency and access for both staff and civic volunteers.

10. Implement a dedicated public records request management system to automate intake, tracking, routing, and response workflows for California Public Records Act (CPRA) requests, ensuring timely compliance and improving transparency.
39 Attachment 1
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May 19, 2026 City of Coronado Page 181

11. Implement and maintain operational practices in compliance with applicable state legislation, including SB 827 Brown Act requirements for public meeting noticing, agenda posting, and teleconference access, and SB 827 fiscal and financial training obligations ensuring all affected staff and officials are enrolled, trained, and documented.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-27

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. Further expansion of 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 19, 2026 City of Coronado Page 182
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100115 CITY CLERK
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 155,310 172,286 235,445 260,115 10.48% 7012 OVERTIME SALARIES 0 347 0 3,000
7014 TEMP/SEASONAL WAGES 77,733 91,666 33,000 101,600 207.88% 7115 CAFETERIA PLAN BENEFIT 37,714 40,812 56,924 36,212 -36.39% 7119 PERS STABILIZATION ADJ. 2,912 2,589 2,831 2,919 3.11% 7120 RETIREMENT PLAN -MISC. 28,849 34,946 30,004 31,280 4.25% 7122 RETIREMENT PLAN-MISC.UAL 31,685 31,970 41,034 44,467 8.37% 7125 SOCIAL SECURITY CHARGES 14,754 16,717 14,599 22,875 56.69% 7130 MEDICARE CHARGES 3,451 3,910 3,414 5,353 56.78%
7135 WORKERS COMP.INS.CHARGES 755 666 830 1,464 76.39%
7140 AUTO ALLOWANCE 4,200 4,216 0 4,201
7000 PERSONNEL SERVICES 357,364 400,125 418,081 513,486 22.82% 8030 CONTRACT SERVICES 36,965 109,494 61,200 81,000 32.35% 8047 LGL SRVS-OUTSIDE COUNSEL 0 24,490 5,000 15,000 200.00% 8251 R&M-OFFICE EQUIP. 995 900 1,060 1,100 3.77%
8320 COMMUNICATNS-TELE&COMM. 498 590 530 900 69.81%
8340 ELECTION EXPENSE 1,499 28,930 1,500 100,000 6,566.67% 8390 MISC.SERVICES 423 2,348 4,000 4,200 5.00%
8400 POSTAGE & COURIER SRVS. 90 161 100 100 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 5,892 9,004 11,100 15,700 41.44% 8560 MISC.SUPPLIES 2,257 3,522 9,850 10,000 1.52%
8000 SERVICES & SUPPLIES 48,619 179,441 94,340 228,000 141.68% 9040 OFFICE & COMPUTER EQUIP. 0 0 2,200 0 -100.00%
9000 PROPERTY 0 0 2,200 0 -100.00%
100115 CITY CLERK 405,983 579,566 514,621 741,486 44.08% 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 City Council policies and oversee the administration of City operations.

DEPARTMENT GOALS
• Direct City programs and services in an efficient and effective manner within approved budgetary limits.
• Oversee citywide personnel development and professional services. • Coordinate staff resources to implement City Council policy directives. • Identify and implement internal system improvements to enhance organizational efficiency.
• Coordinate capital improvement efforts, including major facility and infrastructure projects.
• Facilitate interdepartmental and interagency coordination, as well as special projects of the City Council.
• Provide oversight of the Successor Agency to the Community Development Agency. • Monitor and coordinate legal services.
• Manage the City’s legislative advocacy program.
• Oversee the City’s public information program, including digital, print, and social media communications, government cable programming, and community engagement efforts. • Oversee contracted services for the Animal Care Facility, Glorietta Bay Marina, concessionaires, and the government cable channel.

DEPARTMENT BUDGET SUMMARY
City Manager
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Adopted
Personnel 1,045,211 1,178,901 1,203,389 2.08%
Services and Supplies 88,048 121,064 120,250 -0.67%
Property - - - 0.00%
Total City Manager 1,133,259 1,299,965 1,323,639 1.82%
Expenditures by Category Variance
42 Attachment 1
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May 19, 2026 City of Coronado Page 184
DEPARTMENT: City Manager Program Or Division: Management and Administration

PROGRAM PURPOSE AND DESCRIPTION
The Office of the City Manager is responsible for implementing the policies and directives of the City Council. The City Manager serves as the administrative head of the municipal government and reports directly to the City Council. The City Manager oversees all City operations, including personnel, finances, and resources. The City Manager’s Office facilitates communication across the organization, with the City Council, the community, and external partner agencies.

The Management and Administration Division supports organizational effectiveness through employee enrichment initiatives that strengthen workplace culture. The division also coordinates interagency activities and City Council–directed special projects involving key regional and governmental partners, including the San Diego Unified Port District, Coronado Unified School District, League of California Cities, San Diego Association of Governments, County of San Diego, regional cities, California Transportation Commission, United States Navy, California Coastal Commission, Regional Water Quality Control Board, Metropolitan Transit System, MainStreet Coronado, Coronado Chamber of Commerce, Coronado Tourism Improvement District, and State and federal legislators.

ACTION STRATEGIES

1. Direct City programs and services to deliver high-quality outcomes.

2. Maintain communication with the Mayor and City Council on key issues, policy matters, and program implementation.

3. Develop and present a balanced operating budget consistent with City Council General Fund reserve policy.

4. Foster a high-performing executive team to support effective departmental operations.

5. Promote a strong organizational culture through employee engagement and enrichment initiatives.

6. Leverage technology to improve citywide efficiency and service delivery.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-27

1. Implement City Council high-priority projects, the Capital Improvement Program, and other special initiatives, and provide regular progress updates.

2. Engage in State and federal legislative activities and pursue funding opportunities that advance City priorities.

3. Continue coordination with State and federal agencies to address cross-border sewage impacts affecting local water quality.

4. Advance citywide process improvement initiatives to increase efficiency, modernize workflows, and enhance service delivery across departments. 43 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 185
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100120 CITY MANAGER
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 640,647 713,479 762,033 757,304 -0.62% 7012 OVERTIME SALARIES 0 0 2,000 2,000 0.00%
7014 TEMP/SEASONAL WAGES 0 3,304 18,427 18,427 0.00%
7016 OTHER PAYS/COMPENSATION 0 0 0 32,500
7115 CAFETERIA PLAN BENEFIT 97,672 91,497 121,451 95,353 -21.49% 7119 PERS STABILIZATION ADJ. 7,852 7,854 7,737 8,294 7.20% 7120 RETIREMENT PLAN -MISC. 71,445 69,839 87,111 88,915 2.07% 7122 RETIREMENT PLAN-MISC.UAL 85,435 96,967 112,122 126,360 12.70% 7125 SOCIAL SECURITY CHARGES 30,911 34,402 38,883 40,495 4.15% 7130 MEDICARE CHARGES 9,457 10,472 11,297 11,864 5.02%
7135 WORKERS COMP.INS.CHARGES 10,403 10,235 11,540 14,021 21.50% 7140 AUTO ALLOWANCE 7,854 7,161 6,300 7,856 24.70%
7000 PERSONNEL SERVICES 961,676 1,045,211 1,178,901 1,203,389 2.08% 8030 CONTRACT SERVICES 30,092 70,039 82,050 82,050 0.00% 8065 PROFESSIONAL SERVICES 31,400 0 0 0
8251 R&M-OFFICE EQUIP. 1,314 80 1,357 1,411 3.98%
8320 COMMUNICATNS-TELE&COMM. 1,326 1,858 1,992 2,500 25.50% 8400 POSTAGE & COURIER SRVS. 0 98 305 305 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 12,682 13,627 29,900 30,450 1.84% 8425 PRINTING SERVICES 1,910 1,361 3,600 1,600 -55.56%
8560 MISC.SUPPLIES 1,796 985 1,860 1,934 3.98%
8000 SERVICES & SUPPLIES 80,519 88,048 121,064 120,250 -0.67% 100120 CITY MANAGER 1,042,194 1,133,259 1,299,965 1,323,639 1.82% 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 19, 2026 City of Coronado Page 187
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100121 CDSA ADMIN EXP (CITY)
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8005 ACCTG & AUDITING SRVCS 7,403 8,350 10,000 10,000 0.00% 8045 LEGAL SRVS-CITY ATTY. 6,697 17,616 12,000 50,000 316.67% 8000 SERVICES & SUPPLIES 14,100 25,966 22,000 60,000 172.73% 100121 CDSA ADMIN EXP (CITY) 14,100 25,966 22,000 60,000 172.73% 46 Attachment 1
DEPARTMENT: City Manager Program Or Division: Public Communications

DIVISION PURPOSE AND DESCRIPTION
This division is responsible for developing, implementing, and overseeing strategic citywide and departmental communications and community engagement efforts. This includes establishing policies, procedures, and standards, and utilizing print, digital, and social media platforms to effectively inform and engage the public.

ACTION STRATEGIES

1. Oversee City communications and branding across all platforms, including PEG channels, social media, and City websites.

2. Serve as liaison to public and private organizations, community groups, and stakeholders to communicate City services, programs, and initiatives.

3. Develop and produce public information and engagement materials, including digital, print, and multimedia content.

4. Strengthen internal communications to improve coordination, information sharing, and organizational alignment.

5. Enhance the City’s social media presence to expand reach, engagement, and transparency.

6. Promote a consistent, unified City voice across departments and communication channels.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-27

1. Design and implement community engagement strategies for City initiatives and projects to increase awareness, gather input, and support informed decision-making.

2. Serve as Public Information Officer in the Emergency Operations Center during incidents and enhance emergency communication protocols, including internal and external coordination.

3. Implement and maintain standardized branding guidelines and oversee ongoing updates to the City’s website.

4. Support communication and outreach for capital improvement projects, including public workshops, the Project Coronado website, email campaigns, and print and digital materials.

5. Expand and refine the City’s social media strategy to improve public engagement and realtime communication.

6. Strengthen internal communication tools and practices to support both day-to-day operations and emergency response.

7. Oversee and support the Avenue of Heroes program.
47 Attachment 1
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May 19, 2026 City of Coronado Page 189
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100122 PUBLIC COMMUNICATIONS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8030 CONTRACT SERVICES 172,149 150,592 195,715 200,745 2.57% 8251 R&M-OFFICE EQUIP. 3,943 0 15,000 15,000 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 983 621 725 725 0.00%
8425 PRINTING SERVICES 31,374 13,361 27,295 25,800 -5.48% 8570 SPECIAL EVENTS 14,437 21,439 23,175 24,102 4.00%
8000 SERVICES & SUPPLIES 222,885 186,013 261,910 266,372 1.70% 9040 OFFICE & COMPUTER EQUIP. 319 0 2,500 2,500 0.00%
9000 PROPERTY 319 0 2,500 2,500 0.00%
100122 PUBLIC COMMUNICATIONS 223,205 186,013 264,410 268,872 1.69% 48 Attachment 1
DEPARTMENT: Legal Services Program Or Division: Legal Services

PROGRAM PURPOSE AND DESCRIPTION
The Legal Services budget provides attorney services to 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 serve as City Attorney, with the retainer funded through this program. Additional funds are budgeted for civil litigation and specialized legal services not covered under the retainer agreement, including environmental matters, personnel issues, and other civil actions.

DEPARTMENT BUDGET SUMMARY
Legal Services
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel - - - 0.00%
Services and Supplies 1,519,649 1,118,488 828,688 -25.91% Property - - - 0.00%
Total Legal Services 1,519,649 1,118,488 828,688 -25.91% Expenditures by Category Variance
49 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 191
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100135 LEGAL SRV
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8045 LEGAL SRVS-CITY ATTY. 342,643 361,298 418,488 428,688 2.44% 8046 LGL SRVS-ADDTL.CITY ATTY. 354,376 936,067 600,000 300,000 -50.00% 8047 LGL SRVS-OUTSIDE COUNSEL 334,472 222,284 100,000 100,000 0.00% 8000 SERVICES & SUPPLIES 1,031,491 1,519,649 1,118,488 828,688 -25.91% 100135 LEGAL SRV 1,031,491 1,519,649 1,118,488 828,688 -25.91% 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 Systems.

Administrative Services
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 2,861,342 3,749,676 3,900,048 4.01%
Services and Supplies 2,162,410 2,642,958 2,957,849 11.91% Property - - - 0.00%
Total Administrative Services 5,023,752 6,392,634 6,857,897 7.28% Expenditures by Category Variance
51 Attachment 1
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May 19, 2026 City of Coronado Page 193
DEPARTMENT: Administrative Services Program Or Division: Finance/Accounting

PROGRAM PURPOSE AND DESCRIPTION
The Finance/Accounting Division ensures compliance with recordkeeping requirements in accordance with Generally Accepted Accounting Principles (GAAP). This program reviews revenues, expenditures, contractual obligations, and general ledger entries, along with supporting documentation, to ensure budgetary control, accuracy, and compliance with contracts and agreements. The Division is also responsible for preparing the City’s Annual Comprehensive Financial Report (ACFR), developing and implementing the annual budget, providing ongoing budget analysis and financial reporting, maintaining adequate internal controls to safeguard City assets, fulfilling State and Federal financial reporting requirements, and administering the City’s cash and investment activities.

ACTION STRATEGIES

1. Complete the annual audit with no material modifications and finalize the ACFR in October to support GFOA recognition, December City Council review, and earlier development of the mid-year, five-year, and annual budget processes.

2. Prepare budget documents in a format that maintains consistency with prior years and complies with generally accepted budgeting standards.

3. Continue configuring and implementing Tyler Munis ERP modules to replace the outdated legacy system, improve integration across City functions, and automate processes.

4. Enhance year-end closing procedures to improve efficiency, reduce audit adjustments, and support earlier ACFR completion.

5. Continue refining fiscal policies and reporting practices to maintain transparency, compliance, and Council-ready financial information.

6. Improve cash flow forecasting and investment monitoring to help maintain liquidity and maximize returns within policy limits.

7. Provide training and change management support as ERP conversion continues, and update accounting and budget procedures to align with new system workflows and improve consistency across departments.

8. Strengthen internal controls, reconcile key accounts more frequently, and improve financial reporting tools and dashboards to safeguard assets and provide clearer, more timely information.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-27

1. Update Financial Administrative Procedures and City policies regarding investments, fund balance, and GANN Limit to ensure compliance with applicable City, State, and Federal requirements.

2. Provide accounting support and staff assistance related to the dissolution of the former Community Development Agency and closeout the successor Agency obligations. 52 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 194

3. Manage the City’s investment portfolio to maximize return while remaining in compliance with the City Investment Policy.

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

5. Participate in the preparation of the City’s annual Personnel Authorization and Compensation Plan, including employee salary schedules, to ensure accurate staffing and compensation administration.

6. Continue implementing the Tyler Munis ERP system’s fixed assets module, and contracts/vendor self-service (in coordination with Public Services), while enhancing reporting overall reporting capabilities (SSRS reports), and optimization of all implemented modules. 53 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 195
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100140 FINANCE
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 706,809 725,032 874,482 945,227 8.09% 7012 OVERTIME SALARIES 1,185 499 3,810 3,810 0.00%
7014 TEMP/SEASONAL WAGES 95,559 111,698 97,300 116,760 20.00% 7016 OTHER PAYS/COMPENSATION 0 0 0 35,000
7115 CAFETERIA PLAN BENEFIT 192,646 171,108 209,356 182,031 -13.05% 7119 PERS STABILIZATION ADJ. 10,727 12,087 11,663 10,983 -5.83% 7120 RETIREMENT PLAN -MISC. 85,788 90,729 123,595 118,446 -4.17% 7122 RETIREMENT PLAN-MISC.UAL 116,708 149,235 169,027 167,317 -1.01% 7125 SOCIAL SECURITY CHARGES 46,240 46,619 57,404 64,948 13.14% 7130 MEDICARE CHARGES 11,954 12,173 14,031 16,009 14.10% 7135 WORKERS COMP.INS.CHARGES 10,843 11,606 12,685 15,991 26.06% 7140 AUTO ALLOWANCE 3,150 3,151 3,150 3,109 -1.30%
7000 PERSONNEL SERVICES 1,281,610 1,333,937 1,576,502 1,679,631 6.54% 8005 ACCTG & AUDITING SRVCS 70,413 90,170 100,198 100,198 0.00% 8030 CONTRACT SERVICES 73,765 199,145 116,179 136,979 17.90% 8065 PROFESSIONAL SERVICES 75,881 35,594 90,136 140,470 55.84% 8242 RENTAL-BUILDINGS 3,980 1,071 5,000 0 -100.00%
8251 R&M-OFFICE EQUIP. 401 555 2,000 2,000 0.00%
8320 COMMUNICATNS-TELE&COMM. 1,032 1,763 1,100 2,798 154.36% 8390 MISC.SERVICES 4,000 4,372 5,000 5,000 0.00%
8395 PERMITS & FEES 0 1,153 700 700 0.00%
8400 POSTAGE & COURIER SRVS. 10 53 350 350 0.00%
8410 SPECIAL PAYMENTS 281,707 331,579 375,000 382,500 2.00% 8415 TRAINING,MTGS,MEMBERSHIPS 7,762 5,013 25,060 25,060 0.00% 8425 PRINTING SERVICES 800 0 2,000 2,000 0.00%
8560 MISC.SUPPLIES 9,398 3,260 9,697 9,698 0.01%
8000 SERVICES & SUPPLIES 529,149 673,728 732,420 807,753 10.29% 100140 FINANCE 1,810,759 2,007,664 2,308,923 2,487,384 7.73% 54 Attachment 1
DEPARTMENT: Administrative Services Program Or Division: Human Services

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 to provide the highest quality service to the public.

ACTION STRATEGIES

1. Oversee 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 2026-27

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. Strategically plan and coordinate a variety of employee engagement events throughout the year.

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

5. Enhance recruitment reach and quality of applicants by exploring fresh marketing techniques and partnering with an executive recruitment firm. 55 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 197
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100142 HUMAN RESOURCES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 289,544 404,451 444,636 401,364 -9.73% 7012 OVERTIME SALARIES 0 184 2,300 2,300 0.00%
7014 TEMP/SEASONAL WAGES 19,453 12,589 0 35,578
7016 OTHER PAYS/COMPENSATION 0 0 0 8,352
7115 CAFETERIA PLAN BENEFIT 50,483 88,354 93,331 69,250 -25.80% 7119 PERS STABILIZATION ADJ. 4,830 5,018 5,316 4,779 -10.10% 7120 RETIREMENT PLAN -MISC. 34,004 51,083 56,328 51,281 -8.96% 7122 RETIREMENT PLAN-MISC.UAL 52,546 61,955 77,033 72,804 -5.49% 7125 SOCIAL SECURITY CHARGES 17,400 25,636 27,209 27,426 0.80% 7130 MEDICARE CHARGES 4,276 5,995 6,399 6,488 1.39%
7135 WORKERS COMP.INS.CHARGES 4,772 4,875 5,931 6,758 13.94% 7000 PERSONNEL SERVICES 477,308 660,140 718,483 686,380 -4.47% 8030 CONTRACT SERVICES 43,965 37,609 26,070 30,105 15.48% 8031 IT - SUBSCRIPTIONS 0 0 23,850 23,850 0.00%
8055 PERSONNEL SERVICES 774 1,979 5,000 5,000 0.00%
8065 PROFESSIONAL SERVICES 144,726 179,026 172,400 205,300 19.08% 8242 RENTAL-BUILDINGS 3,980 357 0 0
8251 R&M-OFFICE EQUIP. 527 1,315 1,000 2,500 150.00%
8320 COMMUNICATNS-TELE&COMM. 1,597 2,364 2,595 2,676 3.12% 8390 MISC.SERVICES 6,173 7,311 9,250 11,250 21.62%
8415 TRAINING,MTGS,MEMBERSHIPS 16,983 19,491 26,000 29,375 12.98% 8560 MISC.SUPPLIES 11,957 6,006 14,100 14,100 0.00%
8000 SERVICES & SUPPLIES 230,682 255,459 280,265 324,156 15.66% 100142 HUMAN RESOURCES 707,990 915,599 998,748 1,010,536 1.18% 56 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 also provides technical support, proactive monitoring, and equipment purchase coordination to all departments.

ACTION STRATEGIES

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

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

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

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

5. Perform project management functions for citywide technology projects.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-27

1. Provide staff support and assist in the implementation of:
a. Audiovisual technology system improvements
b. Facility access control and security camera standardization c. Laserfiche document management cloud migration
d. Wireless network system improvements
e. Tyler Munis module development
i. Asset management
ii. Budget management
iii. Citizen management
iv. Contract management
v. Vendor management

2. Policy and procedure development
a. Artificial Intelligence
b. Disaster recovery
c. Business continuity
57 Attachment 1
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City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100145 SYSTEMS ADMIN
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 469,349 478,368 845,165 914,846 8.24% 7012 OVERTIME SALARIES 17,992 18,764 5,150 25,000 385.44% 7014 TEMP/SEASONAL WAGES 37,227 52,377 75,000 50,000 -33.33% 7016 OTHER PAYS/COMPENSATION 0 0 0 25,352
7115 CAFETERIA PLAN BENEFIT 91,320 104,528 186,662 141,342 -24.28% 7119 PERS STABILIZATION ADJ. 7,911 8,003 9,905 10,473 5.73% 7120 RETIREMENT PLAN -MISC. 50,757 56,259 104,956 112,691 7.37% 7122 RETIREMENT PLAN-MISC.UAL 86,077 98,816 143,537 159,550 11.16% 7125 SOCIAL SECURITY CHARGES 31,823 30,954 56,402 62,305 10.47% 7130 MEDICARE CHARGES 7,561 7,942 13,262 14,726 11.04%
7135 WORKERS COMP.INS.CHARGES 11,349 11,254 14,651 17,752 21.17% 7000 PERSONNEL SERVICES 811,367 867,265 1,454,691 1,534,037 5.45% 8030 CONTRACT SERVICES 1,014,639 957,833 1,286,874 1,459,020 13.38% 8065 PROFESSIONAL SERVICES 0 95,132 85,979 90,000 4.68% 8251 R&M-OFFICE EQUIP. 25,902 9,944 2,650 2,650 0.00%
8320 COMMUNICATNS-TELE&COMM. 117,467 109,285 138,000 145,000 5.07% 8415 TRAINING,MTGS,MEMBERSHIPS 10,353 27,966 66,770 67,270 0.75% 8560 MISC.SUPPLIES 44,579 33,064 50,000 62,000 24.00%
8000 SERVICES & SUPPLIES 1,212,941 1,233,223 1,630,273 1,825,940 12.00% 9317 INTEREST EXPENSE - SBITA 153 161 0 0
9327 PRINCIPAL EXPENSE - SBITA 1,497 3,139 0 0
9000 PROPERTY 1,650 3,300 0 0
100145 SYSTEMS ADMIN 2,025,958 2,103,788 3,084,964 3,359,977 8.91% 58 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 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 16,034,070 18,805,428 19,185,872 2.02%
Services and Supplies 1,581,231 2,446,300 2,368,182 -3.19% Property 82,438 101,100 121,100 19.78%
Total Police Services 17,697,739 21,352,828 21,675,154 1.51% Expenditures by Category Variance
59 Attachment 1
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May 19, 2026 City of Coronado Page 201
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-fourhour Communication Center to personnel management, the Support Services Division oversees a spectrum of critical functions. These functions include operating relations and managing property and evidence, all of which are integral to the Police Department’s operations.

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

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

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

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

ACTION STRATEGIES

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

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

3. Conduct thorough investigations to address reported crimes effectively.

4. Facilitate timely intelligence sharing among law enforcement partners.

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

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

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

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

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

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

11. Recruit and train volunteers to support community policing efforts. 60 Attachment 1
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May 19, 2026 City of Coronado Page 202
IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-27

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 61 Attachment 1
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May 19, 2026 City of Coronado Page 203
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100211 POLICE-SUPPORT SERVICES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 3,187,643 3,003,851 3,993,554 3,728,655 -6.63% 7011 WORKERS COMP PAY-SAFETY -327,264 -152,504 0 0
7012 OVERTIME SALARIES 234,034 275,530 276,000 290,000 5.07% 7014 TEMP/SEASONAL WAGES 191,930 199,300 195,000 123,000 -36.92% 7016 OTHER PAYS/COMPENSATION 0 0 0 344,232
7115 CAFETERIA PLAN BENEFIT 675,066 716,859 830,238 668,094 -19.53% 7119 PERS STABILIZATION ADJ. 67,375 67,369 66,964 62,667 -6.42% 7120 RETIREMENT PLAN -MISC. 195,777 203,593 223,195 223,364 0.08% 7121 RETIREMENT PLAN -SAFETY 313,298 293,132 486,403 450,293 -7.42% 7122 RETIREMENT PLAN-MISC.UAL 218,343 257,550 305,239 319,600 4.70% 7123 RETIREMENT PLN-SAFETY UAL 1,607,369 1,953,558 2,252,489 2,423,648 7.60% 7125 SOCIAL SECURITY CHARGES 112,678 116,917 135,575 144,743 6.76% 7130 MEDICARE CHARGES 52,892 51,167 61,125 65,063 6.44% 7135 WORKERS COMP.INS.CHARGES 227,447 229,422 254,962 276,039 8.27% 7160 UNIFORMS,BADGES & ACCESS. 13,750 10,000 13,750 13,750 0.00% 7000 PERSONNEL SERVICES 6,770,337 7,225,745 9,094,494 9,133,148 0.43% 8030 CONTRACT SERVICES 275,807 430,395 684,656 502,556 -26.60% 8031 IT - SUBSCRIPTIONS 0 0 343,115 358,115 4.37%
8065 PROFESSIONAL SERVICES 39,618 56,040 119,530 139,530 16.73% 8205 JANITORIAL SERVICES 58,288 61,820 76,797 79,869 4.00% 8235 UTILITIES-ELECTRICITY 194,829 192,256 203,605 247,787 21.70% 8236 UTILITIES-GAS 6,266 7,046 7,746 9,207 18.86%
8237 UTILITIES-WATER 12,174 12,371 12,771 15,103 18.26% 8240 LEASE-AUTO 0 0 23,150 23,150 0.00%
8241 RENTAL-EQUIPMENT 2,573 2,108 2,400 2,400 0.00%
8250 R&M-EQUIPMENT 72,011 60,977 81,420 81,420 0.00%
8251 R&M-OFFICE EQUIP. 5,521 7,601 10,500 10,500 0.00%
8252 R&M-BLDGS & STRUCTURES 8,764 3,027 8,800 16,800 90.91% 8320 COMMUNICATNS-TELE&COMM. 91,972 92,513 110,275 101,075 -8.34% 62 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100211 POLICE-SUPPORT SERVICES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8350 RSRV-VOLUNTEER POLICE 13,236 18,406 22,500 22,500 0.00% 8390 MISC.SERVICES 2,652 1,522 3,000 3,000 0.00%
8400 POSTAGE & COURIER SRVS. 2,005 2,719 4,000 4,000 0.00% 8414 POLICE TRAINING 80,524 72,794 74,200 74,200 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 47,058 31,167 47,970 43,970 -8.34% 8425 PRINTING SERVICES 3,797 15,040 12,900 12,900 0.00% 8510 FIREARMS & AMMUNITIONS 25,988 10,165 18,500 18,500 0.00% 8530 FUELS & LUBRICANTS 141,048 127,734 153,100 141,100 -7.84% 8535 MATERIALS 9,407 3,461 11,065 13,400 21.10%
8560 MISC.SUPPLIES 33,511 19,313 26,400 26,400 0.00%
8561 PAPER & PRINTER SUPPLIES 5,114 5,164 12,000 12,000 0.00% 8565 PROGRAM SUPPLIES 2,497 3,196 3,500 4,300 22.86%
8580 PHARMACEUTICALS &LAB SUPP 16,971 11,132 10,500 10,500 0.00% 8595 SAFETY & 1ST AID SUPPLIES 963 2,359 4,000 4,000 0.00% 8000 SERVICES & SUPPLIES 1,152,596 1,250,329 2,088,400 1,978,282 -5.27% 9040 OFFICE & COMPUTER EQUIP. 28,934 9,773 13,200 13,200 0.00% 9045 OTHER FIXED ASSETS 29,407 46,165 72,500 100,500 38.62% 9317 INTEREST EXPENSE - SBITA 21,542 15,322 0 0
9326 PRINCIPAL EXPENSE LEASES 12,051 10,351 0 0
9327 PRINCIPAL EXPENSE - SBITA 124,406 130,343 0 0
9000 PROPERTY 216,340 211,954 85,700 113,700 32.67%
100211 POLICE-SUPPORT SERVICES 8,139,273 8,688,028 11,268,594 11,225,130 -0.39% 63 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 2026-27

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.
64 Attachment 1
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May 19, 2026 City of Coronado Page 206
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100212 POLICE-FIELD SERVICES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 4,952,411 5,202,256 5,798,988 5,617,091 -3.14% 7011 WORKERS COMP PAY-SAFETY 412,937 138,757 0 0
7012 OVERTIME SALARIES 803,053 690,654 851,000 894,000 5.05% 7016 OTHER PAYS/COMPENSATION 0 0 0 508,325
7115 CAFETERIA PLAN BENEFIT 968,762 993,596 1,066,640 980,859 -8.04% 7119 PERS STABILIZATION ADJ. 114,816 112,734 111,195 106,077 -4.60% 7120 RETIREMENT PLAN -MISC. 51,103 59,697 59,617 68,634 15.12% 7121 RETIREMENT PLAN -SAFETY 977,514 969,331 1,118,696 1,076,836 -3.74% 7122 RETIREMENT PLAN-MISC.UAL 62,400 71,934 81,532 92,592 13.57% 7125 SOCIAL SECURITY CHARGES 29,432 31,749 30,876 33,713 9.19% 7130 MEDICARE CHARGES 81,337 83,142 90,971 101,804 11.91% 7135 WORKERS COMP.INS.CHARGES 404,936 402,875 451,217 520,293 15.31% 7160 UNIFORMS,BADGES & ACCESS. 50,350 51,600 50,200 52,500 4.58% 7000 PERSONNEL SERVICES 8,909,052 8,808,325 9,710,934 10,052,724 3.52% 8030 CONTRACT SERVICES 167,754 228,735 232,500 265,500 14.19% 8250 R&M-EQUIPMENT 39,232 38,669 49,200 48,200 -2.03%
8350 RSRV-VOLUNTEER POLICE 2,312 0 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 196 545 0 0
8535 MATERIALS 5,147 7,374 6,600 6,600 0.00%
8560 MISC.SUPPLIES 56,172 36,953 49,850 49,850 0.00%
8570 SPECIAL EVENTS 17,016 18,627 19,750 19,750 0.00%
8000 SERVICES & SUPPLIES 287,829 330,903 357,900 389,900 8.94% 9045 OTHER FIXED ASSETS 5,828 26,500 15,400 7,400 -51.95% 9000 PROPERTY 5,828 26,500 15,400 7,400 -51.95%
100212 POLICE-FIELD SERVICES 9,202,708 9,165,727 10,084,234 10,450,024 3.63% 65 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 safeguard the community through proactive risk reduction, public education, and all-hazards emergency response, ensuring resilience, preparedness, and the highest level of service to those we serve.

Service Delivery Model
The Coronado Fire Department delivers services through an integrated, data-driven model that balances emergency response with proactive community risk reduction. This approach aligns resources, staffing, and programs to address the community’s greatest risks while maintaining a constant state of readiness for emergency incidents.

By leveraging community risk assessment data, including demographics, infrastructure, and environmental threats, the department prioritizes strategic interventions that reduce the frequency and severity of emergencies. This model emphasizes prevention, preparedness, and response as interconnected components of a comprehensive public safety system.

Core Service Areas
Fire Administration: Fire Administration provides strategic leadership, organizational oversight, and fiscal management to ensure the effective and efficient delivery of services. This includes personnel development, policy direction, budget preparation and management, grant acquisition, and continuous evaluation of programs and performance to maintain alignment with community needs and City priorities.

Operations (All Hazards Response): The Operations Division is responsible for delivering emergency and non-emergency services across an all-hazards environment. Through two strategically located fire stations, the department provides 24-hour response capabilities including fire suppression, rescue, emergency medical response, and hazard mitigation.

The department deploys a truck company, engine company, and an advanced life support (ALS) transport unit, supported by a Division Chief. Operations are further strengthened through an integrated regional mutual aid system, ensuring the availability of additional resources during large-scale or complex incidents.

Training: The Training Division ensures personnel maintain the highest level of operational readiness through ongoing education, skills development, and compliance with local, state, and federal standards. Training programs emphasize both foundational competencies and advanced technical skills, preparing personnel to effectively respond to the evolving demands of the fire service.
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Emergency Medical Services: The Fire Department provides comprehensive Advanced Life Support (ALS) emergency medical services to the community. All uniformed personnel are trained and equipped to deliver high-quality prehospital care, including patient assessment, stabilization, treatment, and transport.

The department operates a paramedic ambulance and ensures that all frontline apparatus are ALScapable, providing rapid, clinically advanced care to residents and visitors. EMS delivery is continuously evaluated and refined to improve patient outcomes, system efficiency, and resource availability.

Community Risk Reduction: The Community Risk Reduction program serves as the foundation of the department’s proactive approach to public safety. Through risk identification, hazard mitigation, code enforcement, and public education, the program works to prevent emergencies before they occur.

Key functions include plan review, construction and occupancy inspections, fire and life safety code enforcement, hazardous materials regulation, and fire investigation. The program also delivers targeted public education initiatives designed to increase awareness, influence behavior, and enhance community preparedness.

By analyzing community-specific risks and focusing on vulnerable populations and high-risk areas, CRR enables the department to strategically allocate resources, reduce incident frequency, and strengthen overall community resilience. This approach transforms the department from a primarily reactive organization into a proactive, prevention-focused partner in public safety.

DEPARTMENT GOALS
• Ensure fiscal responsibility while delivering the highest level of service to the community. • Strengthen community partnerships through outreach, education, and engagement. • Reduce community risk through effective planning, code enforcement, and hazard mitigation. • Maintain rapid, effective emergency response to minimize loss of life, property damage, and community impact.
• Deliver high-quality, patient-centered emergency medical services. • Enhance community preparedness through disaster readiness education and planning. • Provide professional, timely, and customer-focused service in all interactions. • Promote water and coastal safety through rescue operations, prevention efforts, and public education.

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. 67 Attachment 1
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May 19, 2026 City of Coronado Page 209

ACTION STRATEGIES

1. Promote organizational ownership and accountability through a participatory leadership model, open communication, and shared responsibility across all ranks.

2. Strengthen internal and external partnerships to enhance coordination, regional integration, and community engagement.

3. Evaluate and strategically integrate the Community Risk Assessment (CRA) to inform deployment models, resource allocation, program priorities, and long-term planning.

4. Continuously assess and optimize deployment models using data-driven analysis to maximize efficiency, effectiveness, and service delivery outcomes.

5. Deliver exceptional service to the Coronado community with professionalism, integrity, and a commitment to customer service excellence.

6. Develop a highly trained, response-ready workforce through comprehensive training, professional development, and clearly defined performance expectations.

7. Ensure operational readiness of personnel and apparatus to support effective response across all hazards.

8. Standardize and integrate local and regional policies and procedures to ensure seamless coordination during multi-unit and multi-agency responses.

9. Maintain compliance with mandated training requirements by leveraging local, regional, and in-house training opportunities.

10. Align departmental policies and procedures with nationally recognized standards, including those established by the National Fire Protection Association (NFPA) and the Occupational Safety and Health Administration (OSHA).

11. Provide training programs that support operational readiness, regulatory compliance, probationary development, and promotional advancement.

12. Continuously evaluate workforce competencies and training needs to align with evolving service demands and organizational priorities.

13. Conduct comprehensive inspections of regulated occupancies including businesses, schools, healthcare facilities, detention facilities, and multi-family residential properties to ensure compliance with fire and life safety codes.

14. Perform thorough fire and hazardous materials investigations to determine origin and cause, preserve evidence, and support prevention efforts.

15. Deliver targeted fire and life safety education programs through schools, community outreach, and public engagement initiatives.

16. Collaborate with Community Development and partner agencies to ensure consistent interpretation and application of fire codes, ordinances, and safety standards.

Fire Services
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 11,482,255 12,054,181 13,067,676 8.41%
Services and Supplies 1,305,623 1,754,257 2,176,636 24.08% Property 438,289 300,900 221,200 -26.49%
Total Fire Services 13,226,167 14,109,338 15,465,512 9.61% Expenditures by Category Variance
68 Attachment 1
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May 19, 2026 City of Coronado Page 210

17. Provide Advanced Life Support (ALS) first response and ambulance transport services in accordance with San Diego County EMS requirements and system standards.

18. Maintain EMS system performance benchmarks, including an ALS transport unit response time of eight minutes or less, 90% of the time, while continuously evaluating system performance for improvement opportunities.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-27

1. Evaluate the Community Risk Assessment (CRA) and Long-Range Fire and Emergency Services Delivery Plan to guide strategic decision-making, resource allocation, deployment models, and future fire station design.

2. Continuously evaluate emergency response effectiveness using performance metrics and data analytics to ensure alignment with community risk and public safety needs.

3. Leverage advanced fire service analytics and response software to enhance incident analysis, improve deployment efficiency, and support data-driven operational decisions.

4. Update, refine, and implement operational policies and procedures to reflect current best practices, emerging risks, and regional coordination requirements.

5. Expand and modernize training systems, including the development of digital training records and certification tracking, to ensure workforce compliance, accountability, and readiness.

6. Sustain and enhance fire prevention and life safety inspection programs in compliance with State mandates, including inspections of businesses, multi-family residential occupancies, schools, healthcare facilities, detention facilities, and special events.

7. Expand community engagement and public education programs on the importance of smoke detectors, home escape plans, cooking fire prevention, and proper fire extinguisher use to strengthen risk reduction, improve preparedness, and build community resilience.

8. Modernize pre-incident planning capabilities through the development and implementation of electronic pre-fire plans, ensuring real-time access to critical building and hazard information.

9. Systematically review and update pre-fire plans to ensure accuracy of key information, including utility shutoffs, fire protection systems, access points, and building hazards.

10. Provide ongoing training on fire codes, regulations, and code adoption updates to ensure consistency in enforcement and alignment with current standards.

11. Enhance EMS documentation and system efficiency through continued utilization and optimization of electronic patient care reporting (ePCR) systems.

12. Expand community-based health and life safety initiatives, including CPR/AED training, Sidewalk CPR campaigns, and cardiovascular health awareness programs such as “Love Your Heart.”

13. Increase community preparedness for traumatic emergencies through expanded “Stop the Bleed” training and public awareness efforts.

14. Strengthen integrated public safety response capabilities through joint Fire and Police training in Intentional Mass Casualty coordinated response.

15. Enhance marine and coastal response capabilities by supporting joint training operations with Police and Beach Lifeguards utilizing the Public Safety Marine Vessel. 69 Attachment 1
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City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100251 FIRE SERVICES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 3,685,624 4,050,450 4,529,472 4,635,448 2.34% 7011 WORKERS COMP PAY-SAFETY 7,587 -6,558 0 0
7012 OVERTIME SALARIES 1,291,773 1,714,598 1,227,760 1,289,200 5.00% 7013 FLSA OVERTIME SALARIES 86,570 93,495 89,600 94,000 4.91% 7014 TEMP/SEASONAL WAGES 10,223 129,851 173,900 182,600 5.00% 7016 OTHER PAYS/COMPENSATION 0 0 0 259,059
7115 CAFETERIA PLAN BENEFIT 768,905 859,303 901,904 778,577 -13.67% 7119 PERS STABILIZATION ADJ. 88,671 87,819 86,559 86,816 0.30% 7120 RETIREMENT PLAN -MISC. 16,919 22,392 22,816 26,158 14.65% 7121 RETIREMENT PLAN -SAFETY 745,704 806,750 894,432 927,119 3.65% 7122 RETIREMENT PLAN-MISC.UAL 19,200 24,864 31,204 36,694 17.59% 7123 RETIREMENT PLN-SAFETY UAL 916,964 1,119,061 1,288,972 1,486,482 15.32% 7125 SOCIAL SECURITY CHARGES 8,961 19,097 22,407 24,930 11.26% 7130 MEDICARE CHARGES 72,318 85,077 85,496 93,690 9.58% 7135 WORKERS COMP.INS.CHARGES 468,225 471,075 537,409 646,070 20.22% 7160 UNIFORMS,BADGES & ACCESS. 59,456 44,716 57,400 59,600 3.83% 7000 PERSONNEL SERVICES 8,247,103 9,521,988 9,949,331 10,626,443 6.81% 8030 CONTRACT SERVICES 333,535 383,811 430,100 448,900 4.37% 8031 IT - SUBSCRIPTIONS 0 0 17,500 18,500 5.71%
8065 PROFESSIONAL SERVICES 33,650 31,243 57,000 79,600 39.65% 8205 JANITORIAL SERVICES 10,261 10,841 16,900 17,580 4.02% 8235 UTILITIES-ELECTRICITY 61,108 62,643 75,610 81,093 7.25% 8236 UTILITIES-GAS 2,506 2,940 3,496 3,066 -12.31%
8237 UTILITIES-WATER 12,532 14,556 15,384 16,413 6.69%
8241 RENTAL-EQUIPMENT 0 0 2,700 324,581 11,921.52%
8250 R&M-EQUIPMENT 80,867 95,098 129,800 143,600 10.63% 8251 R&M-OFFICE EQUIP. 10,428 9,611 12,700 3,000 -76.38% 8252 R&M-BLDGS & STRUCTURES 7,311 3,839 13,400 13,400 0.00% 8320 COMMUNICATNS-TELE&COMM. 21,238 21,182 24,700 25,300 2.43% 70 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100251 FIRE SERVICES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8385 LAUNDRY/DRY CLEAN-OTHER 8,638 8,957 9,500 10,000 5.26% 8400 POSTAGE & COURIER SRVS. 273 397 700 700 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 109,419 130,195 201,300 207,200 2.93% 8530 FUELS & LUBRICANTS 54,238 56,126 63,700 64,900 1.88% 8535 MATERIALS 15,000 17,933 18,300 21,400 16.94%
8540 SHOP SUPPLIES 951 1,180 1,000 1,100 10.00%
8555 SMALL TOOLS & INSTRUMENTS 594 0 1,000 1,100 10.00% 8560 MISC.SUPPLIES 110,849 103,162 113,800 115,600 1.58% 8580 PHARMACEUTICALS &LAB SUPP 102,592 95,676 150,200 150,200 0.00% 8000 SERVICES & SUPPLIES 975,991 1,049,390 1,358,791 1,747,233 28.59% 9025 FIRE FIGHTING EQUIPMENT 28,616 60,336 35,600 30,700 -13.76% 9041 FURNITURE & FIXTURES 8,315 4,413 11,000 21,000 90.91% 9045 OTHER FIXED ASSETS 69,315 328,156 199,300 111,500 -44.05% 9317 INTEREST EXPENSE - SBITA 2,803 2,048 0 0
9327 PRINCIPAL EXPENSE - SBITA 13,835 15,038 0 0
9000 PROPERTY 122,884 409,991 245,900 163,200 -33.63%
100251 FIRE SERVICES 9,345,977 10,981,368 11,554,022 12,536,876 8.51% 71 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 2026-27

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.

5. Improve internal communication capabilities between the EOC, City Staff, and partner agencies.

6. Evaluate and improve non-emergent messaging capabilities and functionality. 72 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 214
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100252 DISASTER PREPAREDNESS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 102,156 124,681 139,141 147,427 5.96% 7012 OVERTIME SALARIES 3,937 2,144 6,200 6,500 4.84%
7016 OTHER PAYS/COMPENSATION 0 0 0 4,052
7115 CAFETERIA PLAN BENEFIT 15,352 18,118 28,336 22,261 -21.44% 7119 PERS STABILIZATION ADJ. 2,738 2,715 2,730 2,971 8.83% 7120 RETIREMENT PLAN -MISC. 4,153 4,706 4,849 5,085 4.87% 7121 RETIREMENT PLAN -SAFETY 15,374 19,916 24,075 27,123 12.66% 7122 RETIREMENT PLAN-MISC.UAL 4,652 7,870 6,631 7,285 9.86% 7125 SOCIAL SECURITY CHARGES 2,271 2,534 3,134 3,184 1.58% 7130 MEDICARE CHARGES 1,415 1,701 2,082 2,295 10.24%
7135 WORKERS COMP.INS.CHARGES 7,259 7,780 8,353 10,186 21.94% 7160 UNIFORMS,BADGES & ACCESS. 612 612 613 613 0.00%
7000 PERSONNEL SERVICES 159,920 192,777 226,143 238,982 5.68% 8030 CONTRACT SERVICES 56,404 61,551 67,000 78,500 17.16% 8251 R&M-OFFICE EQUIP. 105 111 4,000 4,000 0.00%
8252 R&M-BLDGS & STRUCTURES 0 13,273 5,000 5,000 0.00%
8320 COMMUNICATNS-TELE&COMM. 6,818 4,989 8,200 8,800 7.32% 8400 POSTAGE & COURIER SRVS. 0 0 100 100 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 592 106 50,500 50,500 0.00% 8535 MATERIALS 136 0 1,200 1,200 0.00%
8560 MISC.SUPPLIES 3,358 11,364 64,100 64,100 0.00%
8000 SERVICES & SUPPLIES 67,413 91,394 200,100 212,200 6.05% 9025 FIRE FIGHTING EQUIPMENT 693 2,274 3,000 3,000 0.00% 9040 OFFICE & COMPUTER EQUIP. 15,964 3,318 10,000 10,000 0.00% 9000 PROPERTY 16,657 5,592 13,000 13,000 0.00%
100252 DISASTER PREPAREDNESS 243,989 289,764 439,243 464,182 5.68% 73 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 2026-27

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

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 Glorietta Bay location for prevention and rescue by adding one Rescue Water Craft on a dry dock in the City Marina for rapid responses.

6. Continue to staff the City’s rescue boat in the Glorietta Bay to ensure public safety and promote awareness among boaters and swimmers.
74 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 216
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100255 FIRE/BEACH LIFEGUARDS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 585,123 610,818 692,095 729,372 5.39% 7012 OVERTIME SALARIES 82,572 89,863 72,100 75,700 4.99% 7014 TEMP/SEASONAL WAGES 428,595 528,278 537,717 745,482 38.64% 7016 OTHER PAYS/COMPENSATION 0 0 0 42,553
7115 CAFETERIA PLAN BENEFIT 169,732 200,563 213,328 199,930 -6.28% 7119 PERS STABILIZATION ADJ. 8,744 9,529 8,939 8,560 -4.24% 7120 RETIREMENT PLAN -MISC. 75,681 87,484 94,722 106,304 12.23% 7121 RETIREMENT PLAN -SAFETY 17 0 0 0
7122 RETIREMENT PLAN-MISC.UAL 95,133 117,654 129,541 130,397 0.66% 7125 SOCIAL SECURITY CHARGES 67,033 75,270 80,175 98,777 23.20% 7130 MEDICARE CHARGES 15,679 17,603 18,751 23,105 23.22% 7135 WORKERS COMP.INS.CHARGES 16,565 17,433 19,340 27,071 39.97% 7160 UNIFORMS,BADGES & ACCESS. 13,559 12,995 12,000 15,000 25.00% 7000 PERSONNEL SERVICES 1,558,436 1,767,490 1,878,707 2,202,251 17.22% 8030 CONTRACT SERVICES 13,301 13,142 24,100 28,600 18.67% 8205 JANITORIAL SERVICES 16,330 17,320 17,400 18,100 4.02% 8235 UTILITIES-ELECTRICITY 22,107 18,062 18,594 26,493 42.48% 8237 UTILITIES-WATER 535 678 672 810 20.49%
8250 R&M-EQUIPMENT 15,122 23,982 26,900 31,200 15.99%
8251 R&M-OFFICE EQUIP. 723 1,777 1,600 1,600 0.00%
8252 R&M-BLDGS & STRUCTURES 584 680 1,400 1,400 0.00%
8320 COMMUNICATNS-TELE&COMM. 15,295 17,427 18,500 19,100 3.24% 8385 LAUNDRY/DRY CLEAN-OTHER 3,380 3,695 4,000 4,000 0.00% 8400 POSTAGE & COURIER SRVS. 75 0 300 300 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 14,699 18,086 26,000 26,000 0.00% 8530 FUELS & LUBRICANTS 26,640 27,433 29,200 31,900 9.25% 8535 MATERIALS 889 1,048 1,000 1,000 0.00%
8555 SMALL TOOLS & INSTRUMENTS 746 390 1,000 1,000 0.00% 75 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100255 FIRE/BEACH LIFEGUARDS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8560 MISC.SUPPLIES 13,740 15,964 19,700 20,700 5.08%
8565 PROGRAM SUPPLIES 5,080 5,155 5,000 5,000 0.00%
8000 SERVICES & SUPPLIES 149,245 164,839 195,366 217,203 11.18% 9026 BEACH LIFEGUARD EQUIPMENT 36,776 36,761 40,500 42,500 4.94% 9041 FURNITURE & FIXTURES 1,600 3,031 1,500 2,500 66.67% 9000 PROPERTY 38,376 39,792 42,000 45,000 7.14%
100255 FIRE/BEACH LIFEGUARDS 1,746,056 1,972,121 2,116,073 2,464,454 16.46% 76 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 rightsof-way, while protecting the public’s health and safety. The department also provides engineering management, including planning, design, construction, and repair of the City’s buildings, parks, streets, and utility systems.

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

DEPARTMENT BUDGET SUMMARY:

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

Public Services & Engineering
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 5,878,991 7,272,080 7,350,966 1.08%
Services and Supplies 6,912,322 7,961,953 8,329,512 4.62% Property 59,231 118,400 119,320 0.78%
Total Public Services & Engineering 12,850,544 15,352,432 15,799,798 2.91% Expenditures by Category Variance
77 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 219
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, 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 2026-27:

1. Support implementation of the Vendor Access and Contracts modules within the Tyler Munis Enterprise 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.

4. Create redundancy across the division and initiate succession planning. 78 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 220
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100311 PUBLIC SERVICES ADMIN.

Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 472,661 657,274 858,292 871,918 1.59% 7012 OVERTIME SALARIES 1,228 684 2,000 2,000 0.00%
7014 TEMP/SEASONAL WAGES 289,298 372,556 366,900 385,245 5.00% 7016 OTHER PAYS/COMPENSATION 0 0 0 25,000
7115 CAFETERIA PLAN BENEFIT 103,472 159,365 202,765 156,539 -22.80% 7119 PERS STABILIZATION ADJ. 8,345 7,513 9,445 10,123 7.18% 7120 RETIREMENT PLAN -MISC. 55,723 80,898 100,090 106,194 6.10% 7122 RETIREMENT PLAN-MISC.UAL 90,793 92,767 136,882 154,210 12.66% 7125 SOCIAL SECURITY CHARGES 44,212 60,367 73,717 76,432 3.68% 7130 MEDICARE CHARGES 11,054 14,978 17,661 18,647 5.58% 7135 WORKERS COMP.INS.CHARGES 12,198 11,125 16,013 19,154 19.62% 7140 AUTO ALLOWANCE 1,680 1,973 1,680 2,731 62.56%
7000 PERSONNEL SERVICES 1,090,663 1,459,500 1,785,445 1,828,193 2.39% 8030 CONTRACT SERVICES 64,693 29,124 61,400 63,856 4.00% 8205 JANITORIAL SERVICES 2,792 2,961 4,400 4,576 4.00%
8235 UTILITIES-ELECTRICITY 7,831 6,678 7,325 7,452 1.73% 8236 UTILITIES-GAS 252 211 252 157 -37.59%
8250 R&M-EQUIPMENT 1,112 2,962 5,200 5,408 4.00%
8251 R&M-OFFICE EQUIP. 1,102 1,404 2,800 2,912 4.00%
8320 COMMUNICATNS-TELE&COMM. 9,368 9,411 10,800 11,232 4.00% 8415 TRAINING,MTGS,MEMBERSHIPS 8,112 16,535 8,500 8,840 4.00% 8530 FUELS & LUBRICANTS 371 1,508 400 1,600 300.00%
8560 MISC.SUPPLIES 27,206 30,368 33,800 35,152 4.00%
8570 SPECIAL EVENTS 162,304 231,036 263,400 273,936 4.00% 8000 SERVICES & SUPPLIES 285,143 332,200 398,277 415,121 4.23% 100311 PUBLIC SERVICES ADMIN. 1,375,806 1,791,700 2,183,722 2,243,314 2.73% 79 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 2026-27

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. 80 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 222
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100312 PUBLIC SERVICES STREETS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 226,416 225,955 295,714 383,091 29.55% 7012 OVERTIME SALARIES 47,455 57,749 55,328 55,328 0.00% 7016 OTHER PAYS/COMPENSATION 0 0 0 7,800
7115 CAFETERIA PLAN BENEFIT 39,239 54,645 85,065 101,934 19.83% 7119 PERS STABILIZATION ADJ. 3,386 3,276 3,182 5,030 58.08% 7120 RETIREMENT PLAN -MISC. 26,512 27,577 33,722 48,853 44.87% 7122 RETIREMENT PLAN-MISC.UAL 36,838 40,454 46,118 76,622 66.14% 7125 SOCIAL SECURITY CHARGES 15,603 16,459 21,533 27,667 28.49% 7130 MEDICARE CHARGES 3,649 3,849 5,036 6,476 28.60%
7135 WORKERS COMP.INS.CHARGES 15,075 14,368 15,942 26,985 69.27% 7160 UNIFORMS,BADGES & ACCESS. 0 0 200 200 0.00%
7000 PERSONNEL SERVICES 414,172 444,332 561,839 739,986 31.71% 8030 CONTRACT SERVICES 488,371 529,041 654,900 681,096 4.00% 8205 JANITORIAL SERVICES 4,912 5,209 5,400 5,616 4.00%
8220 DUMPING FEES 0 0 1,200 1,248 4.00%
8235 UTILITIES-ELECTRICITY 218,708 208,836 211,576 255,811 20.91% 8236 UTILITIES-GAS 588 493 587 367 -37.47%
8241 RENTAL-EQUIPMENT 0 0 4,400 4,576 4.00%
8250 R&M-EQUIPMENT 36,623 11,108 81,300 84,552 4.00%
8251 R&M-OFFICE EQUIP. 1,383 1,490 6,300 6,552 4.00%
8252 R&M-BLDGS & STRUCTURES 134 558 1,200 1,248 4.00%
8253 R&M-INFRASTRUCTR-NOT ELIG 56,494 40,887 76,200 79,248 4.00% 8255 R&M-OUTSIDE 109,206 83,756 113,000 117,520 4.00%
8320 COMMUNICATNS-TELE&COMM. 4,269 7,298 2,100 2,184 4.00% 8385 LAUNDRY/DRY CLEAN-OTHER 369 397 1,400 1,456 4.00%
8415 TRAINING,MTGS,MEMBERSHIPS 340 504 7,900 8,216 4.00% 8530 FUELS & LUBRICANTS 23,044 17,833 24,300 20,900 -13.99% 8535 MATERIALS 5,577 5,437 0 0
81 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100312 PUBLIC SERVICES STREETS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8555 SMALL TOOLS & INSTRUMENTS 37,839 49,545 60,900 63,336 4.00% 8560 MISC.SUPPLIES 20,565 18,939 14,100 14,664 4.00%
8000 SERVICES & SUPPLIES 1,008,423 981,330 1,266,763 1,348,590 6.46% 9045 OTHER FIXED ASSETS 8,905 13,055 13,000 13,000 0.00% 9000 PROPERTY 8,905 13,055 13,000 13,000 0.00%
100312 PUBLIC SERVICES STREETS 1,431,500 1,438,718 1,841,602 2,101,576 14.12% 82 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 Cityowned 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 Parks and Recreation Commission 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 Street 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 2026-27

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.
83 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 225
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100313 PUBLIC SERVICES PARKS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 578,978 501,873 685,804 498,591 -27.30% 7012 OVERTIME SALARIES 81,231 85,101 86,000 86,000 0.00% 7016 OTHER PAYS/COMPENSATION 0 0 0 25,368
7115 CAFETERIA PLAN BENEFIT 207,268 190,652 205,328 102,616 -50.02% 7119 PERS STABILIZATION ADJ. 7,207 7,042 6,714 5,656 -15.76% 7120 RETIREMENT PLAN -MISC. 69,488 61,035 71,144 61,159 -14.03% 7122 RETIREMENT PLAN-MISC.UAL 78,412 86,943 97,296 86,157 -11.45% 7125 SOCIAL SECURITY CHARGES 42,923 38,842 44,865 37,818 -15.71% 7130 MEDICARE CHARGES 10,038 9,084 10,493 8,848 -15.67% 7135 WORKERS COMP.INS.CHARGES 37,550 36,197 39,491 35,429 -10.29% 7160 UNIFORMS,BADGES & ACCESS. 150 0 2,000 2,000 0.00%
7000 PERSONNEL SERVICES 1,113,244 1,016,769 1,249,135 949,642 -23.98% 8030 CONTRACT SERVICES 1,421,313 1,663,242 1,920,200 2,200,000 14.57% 8205 JANITORIAL SERVICES 57,432 60,912 39,300 40,872 4.00% 8235 UTILITIES-ELECTRICITY 50,044 17,264 40,072 41,675 4.00% 8236 UTILITIES-GAS 532 446 531 332 -37.48%
8237 UTILITIES-WATER 731,915 820,864 935,807 834,242 -10.85% 8241 RENTAL-EQUIPMENT 2,685 944 16,800 17,472 4.00%
8250 R&M-EQUIPMENT 32,744 10,332 28,900 30,056 4.00%
8251 R&M-OFFICE EQUIP. 3,338 751 2,500 2,600 4.00%
8255 R&M-OUTSIDE 110,794 122,783 105,600 109,824 4.00%
8320 COMMUNICATNS-TELE&COMM. 13,116 5,991 5,400 5,616 4.00% 8385 LAUNDRY/DRY CLEAN-OTHER 847 1,418 1,400 1,456 4.00% 8415 TRAINING,MTGS,MEMBERSHIPS 8,042 3,255 7,100 7,384 4.00% 8530 FUELS & LUBRICANTS 33,346 23,176 35,400 25,300 -28.53% 8535 MATERIALS 44,424 56,147 38,200 39,728 4.00%
8555 SMALL TOOLS & INSTRUMENTS 18,310 19,853 24,300 25,272 4.00% 8560 MISC.SUPPLIES 17,167 18,141 17,400 18,096 4.00%
8000 SERVICES & SUPPLIES 2,546,050 2,825,519 3,218,910 3,399,925 5.62% 84 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100313 PUBLIC SERVICES PARKS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
9030 MOBILE TOOLS 14,602 13,875 23,000 23,920 4.00%
9316 INTEREST EXPENSE - LEASES 1,526 786 0 0
9326 PRINCIPAL EXPENSE LEASES 8,364 9,104 0 0
9000 PROPERTY 24,492 23,765 23,000 23,920 4.00%
100313 PUBLIC SERVICES PARKS 3,683,786 3,866,053 4,491,045 4,373,487 -2.62% 85 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 2026-27

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 a new Fleet Asset Management and telematics system.

9. Consider Fleet software options to automate conditional assessment process and replacement recommendation process.
86 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 228
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100314 PUBLIC SRVC FLEET MAINT
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 428,752 457,796 589,114 623,781 5.88% 7012 OVERTIME SALARIES 30,183 58,165 45,665 45,665 0.00% 7016 OTHER PAYS/COMPENSATION 0 0 0 21,399
7115 CAFETERIA PLAN BENEFIT 115,841 131,739 168,796 144,079 -14.64% 7119 PERS STABILIZATION ADJ. 6,618 6,237 6,337 6,391 0.85% 7120 RETIREMENT PLAN -MISC. 47,023 55,274 67,147 78,209 16.47% 7122 RETIREMENT PLAN-MISC.UAL 72,008 77,009 91,829 97,368 6.03% 7125 SOCIAL SECURITY CHARGES 28,422 31,801 38,894 42,838 10.14% 7130 MEDICARE CHARGES 6,647 7,437 9,096 10,021 10.17%
7135 WORKERS COMP.INS.CHARGES 35,498 32,932 38,302 41,033 7.13% 7160 UNIFORMS,BADGES & ACCESS. 0 0 605 605 0.00%
7000 PERSONNEL SERVICES 770,992 858,390 1,055,785 1,111,389 5.27% 8030 CONTRACT SERVICES 212,338 271,337 217,600 226,300 4.00% 8205 JANITORIAL SERVICES 1,943 2,061 4,100 4,300 4.88%
8235 UTILITIES-ELECTRICITY 9,572 8,176 7,977 9,108 14.18% 8236 UTILITIES-GAS 308 258 307 192 -37.55%
8237 UTILITIES-WATER 4,767 5,918 5,807 6,435 10.81%
8241 RENTAL-EQUIPMENT 2,638 7,214 16,300 17,000 4.29%
8250 R&M-EQUIPMENT 186,984 209,693 259,500 269,900 4.01% 8251 R&M-OFFICE EQUIP. 587 155 1,200 1,300 8.33%
8320 COMMUNICATNS-TELE&COMM. 7,709 12,108 2,600 2,600 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 2,332 2,220 3,300 3,400 3.03% 8415 TRAINING,MTGS,MEMBERSHIPS 321 9,888 12,900 13,400 3.88% 8525 EQUIPMENT PARTS 5,422 15,208 17,800 18,500 3.93%
8530 FUELS & LUBRICANTS 11,234 13,224 17,600 17,300 -1.70% 8535 MATERIALS 310 3,176 470 500 6.38%
8555 SMALL TOOLS & INSTRUMENTS 3,022 9,704 4,700 4,900 4.26% 8560 MISC.SUPPLIES 10,627 6,477 12,000 12,500 4.17%
87 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100314 PUBLIC SRVC FLEET MAINT
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8000 SERVICES & SUPPLIES 460,113 576,819 584,162 607,635 4.02% 9055 SHOP TOOLS 20,550 20,472 21,100 21,100 0.00%
9000 PROPERTY 20,550 20,472 21,100 21,100 0.00%
100314 PUBLIC SRVC FLEET MAINT 1,251,654 1,455,680 1,661,047 1,740,124 4.76% 88 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 2026-27

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 Maintenance Management options.
89 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 231
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100315 PUBLIC SRVC FACILITIES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 258,245 213,711 411,456 430,780 4.70% 7012 OVERTIME SALARIES 47,820 35,251 37,432 37,432 0.00% 7014 TEMP/SEASONAL WAGES 6 0 0 0
7016 OTHER PAYS/COMPENSATION 0 0 0 11,600
7115 CAFETERIA PLAN BENEFIT 109,854 109,951 144,796 110,155 -23.92% 7119 PERS STABILIZATION ADJ. 5,108 5,121 4,939 5,271 6.72% 7120 RETIREMENT PLAN -MISC. 34,064 27,809 52,338 55,939 6.88% 7122 RETIREMENT PLAN-MISC.UAL 55,578 63,233 71,577 80,307 12.20% 7125 SOCIAL SECURITY CHARGES 19,094 15,530 27,508 29,754 8.16% 7130 MEDICARE CHARGES 4,465 3,632 6,433 6,962 8.22%
7135 WORKERS COMP.INS.CHARGES 23,745 23,525 25,991 32,192 23.86% 7160 UNIFORMS,BADGES & ACCESS. 0 0 600 600 0.00%
7000 PERSONNEL SERVICES 557,980 497,764 783,071 800,992 2.29% 8030 CONTRACT SERVICES 1,296,079 1,578,091 1,648,700 1,714,600 4.00% 8205 JANITORIAL SERVICES 27,774 6,354 2,600 2,700 3.85% 8235 UTILITIES-ELECTRICITY 7,485 6,231 7,861 7,083 -9.90% 8236 UTILITIES-GAS 262 237 271 140 -48.25%
8237 UTILITIES-WATER 646 1,219 0 0
8241 RENTAL-EQUIPMENT 4,124 0 800 800 0.00%
8250 R&M-EQUIPMENT 19,456 662 35,300 36,700 3.97%
8251 R&M-OFFICE EQUIP. 35 46 600 600 0.00%
8252 R&M-BLDGS & STRUCTURES 168,175 181,576 108,600 108,600 0.00% 8255 R&M-OUTSIDE 714 682 0 0
8320 COMMUNICATNS-TELE&COMM. 19,354 14,014 4,100 4,300 4.88% 8385 LAUNDRY/DRY CLEAN-OTHER 292 207 1,800 1,900 5.56%
8415 TRAINING,MTGS,MEMBERSHIPS 697 7,862 5,800 6,000 3.45% 8530 FUELS & LUBRICANTS 5,705 6,969 6,000 7,700 28.33%
8535 MATERIALS 0 391 0 0
90 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100315 PUBLIC SRVC FACILITIES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8555 SMALL TOOLS & INSTRUMENTS 0 634 7,700 8,000 3.90%
8560 MISC.SUPPLIES 8,836 2,836 8,400 8,700 3.57%
8000 SERVICES & SUPPLIES 1,559,634 1,808,011 1,838,532 1,907,823 3.77% 9041 FURNITURE & FIXTURES 25,177 11,829 41,200 41,200 0.00% 9045 OTHER FIXED ASSETS 0 0 15,500 15,500 0.00%
9000 PROPERTY 25,177 11,829 56,700 56,700 0.00%
100315 PUBLIC SRVC FACILITIES 2,142,791 2,317,604 2,678,302 2,765,515 3.26% 91 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, raking of sand for debris, trash removal, cleaning of sidewalks and stairs, 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 highly 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 2026-27

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 storm water flow.

4. Maintain and replace accessible beach mats as applicable.

5. Maintain Coronado dune letters.
92 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 234
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100316 PUBLIC SRVC BEACH MAINT
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 217,050 212,061 228,554 223,701 -2.12% 7012 OVERTIME SALARIES 35,310 34,662 45,500 45,500 0.00% 7016 OTHER PAYS/COMPENSATION 0 0 0 19,337
7115 CAFETERIA PLAN BENEFIT 60,404 64,411 61,332 52,859 -13.81% 7119 PERS STABILIZATION ADJ. 2,427 2,334 2,234 2,420 8.33% 7120 RETIREMENT PLAN -MISC. 24,291 24,882 23,678 26,363 11.34% 7122 RETIREMENT PLAN-MISC.UAL 26,407 28,823 32,382 36,871 13.86% 7125 SOCIAL SECURITY CHARGES 15,355 15,025 16,812 17,892 6.42% 7130 MEDICARE CHARGES 3,591 3,514 3,932 4,188 6.52%
7135 WORKERS COMP.INS.CHARGES 13,037 12,352 13,527 15,480 14.44% 7160 UNIFORMS,BADGES & ACCESS. 0 0 400 400 0.00%
7000 PERSONNEL SERVICES 397,871 398,064 428,351 445,011 3.89% 8030 CONTRACT SERVICES 15,351 3,406 18,700 31,900 70.59% 8205 JANITORIAL SERVICES 36,439 38,647 32,400 35,000 8.02% 8235 UTILITIES-ELECTRICITY 11,595 9,189 10,048 10,189 1.40% 8236 UTILITIES-GAS 325 186 227 174 -23.41%
8237 UTILITIES-WATER 16,411 18,278 17,974 21,038 17.05% 8241 RENTAL-EQUIPMENT 163,409 69,038 75,100 78,100 3.99% 8250 R&M-EQUIPMENT 95,509 17,207 66,900 69,600 4.04%
8251 R&M-OFFICE EQUIP. 704 44 2,100 2,300 9.52%
8255 R&M-OUTSIDE 27,713 10,450 17,400 18,100 4.02%
8320 COMMUNICATNS-TELE&COMM. 3,541 1,797 1,100 1,100 0.00% 8385 LAUNDRY/DRY CLEAN-OTHER 337 419 600 600 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 0 10 3,500 3,600 2.86%
8460 GRANT EXPENSE 34,056 52,012 43,300 43,300 0.00%
8530 FUELS & LUBRICANTS 54,983 53,764 48,600 5,200 -89.30% 8535 MATERIALS 2,333 3,421 2,100 2,200 4.76%
93 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100316 PUBLIC SRVC BEACH MAINT
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8555 SMALL TOOLS & INSTRUMENTS 6,238 7,310 4,600 4,800 4.35% 8560 MISC.SUPPLIES 36,759 26,512 20,300 21,100 3.94%
8000 SERVICES & SUPPLIES 505,702 311,692 364,949 348,301 -4.56% 100316 PUBLIC SRVC BEACH MAINT 903,573 709,756 793,300 793,312 0.00% 94 Attachment 1
DEPARTMENT: Public Services and
Engineering Program Or Division: Engineering & ProjectDevelopment

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 2026-27
The following is list of significant projects that the Engineering and Project Development Division will apply effort on during FY 2026-27:

Cays Seawall Stabilization
Winn Room Renovation
Utility Undergrounding
Shores Median Construction
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
95 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 237
DEPARTMENT: Public Services and
Engineering Program Or Division: Traffic and GeneralEngineering 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 Committee, 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 2026-27

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

2. Prepare the Annual Traffic Report (2024 – 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 rightof-way documenting location, contractor and work being done.

4. Provide staff support to the Mobility Committee 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.
96 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 238
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100370 ENGINEERING/PROJ DEV.

Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 887,370 771,008 890,238 942,674 5.89% 7012 OVERTIME SALARIES 5,266 2,057 2,980 2,980 0.00%
7014 TEMP/SEASONAL WAGES 0 0 16,715 16,715 0.00%
7016 OTHER PAYS/COMPENSATION 0 0 0 4,000
7115 CAFETERIA PLAN BENEFIT 166,917 135,239 157,329 117,314 -25.43% 7119 PERS STABILIZATION ADJ. 9,702 10,011 10,020 11,502 14.79% 7120 RETIREMENT PLAN -MISC. 102,168 92,433 106,184 116,214 9.45% 7122 RETIREMENT PLAN-MISC.UAL 105,561 123,608 145,216 175,225 20.67% 7125 SOCIAL SECURITY CHARGES 54,170 47,542 54,386 58,743 8.01% 7130 MEDICARE CHARGES 13,077 11,333 12,887 14,010 8.71% 7135 WORKERS COMP.INS.CHARGES 10,794 10,941 12,499 16,376 31.02% 7000 PERSONNEL SERVICES 1,355,025 1,204,173 1,408,454 1,475,753 4.78% 8030 CONTRACT SERVICES 176,688 47,994 167,003 173,680 4.00% 8065 PROFESSIONAL SERVICES 42,573 14,462 94,401 98,177 4.00% 8251 R&M-OFFICE EQUIP. 538 175 3,872 4,025 3.95%
8320 COMMUNICATNS-TELE&COMM. 6,640 7,137 1,200 1,248 4.00% 8415 TRAINING,MTGS,MEMBERSHIPS 2,900 2,209 14,143 14,705 3.97% 8530 FUELS & LUBRICANTS 1,013 1,219 1,200 1,400 16.67%
8560 MISC.SUPPLIES 5,058 3,553 8,542 8,882 3.98%
8000 SERVICES & SUPPLIES 235,410 76,750 290,361 302,117 4.05% 9040 OFFICE & COMPUTER EQUIP. 119 0 4,600 4,600 0.00%
9000 PROPERTY 119 0 4,600 4,600 0.00%
100370 ENGINEERING/PROJ DEV. 1,590,553 1,280,922 1,703,415 1,782,470 4.64% 97 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.
98 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 240

DEPARTMENT GOALS

1. Enhance Digital Services. Expand and improve access to digital lending resources, recognizing that one in three checkouts from the library are now from the digital collection (eBooks, eAudio and streaming video).

2. Children’s Area Remodel. Staff will start to develop capital plans for a remodel of the highly utilized children’s area, which has not been remodeled or refurnished since 2005.

3. Strengthen Programs and Festivals. Continue to elevate high quality programs and festivals that promote literacy, learning and community engagement.

4. Support Capital Project Development. Provide staff support for the planning and development of key capital projects, including the library roof, HVAC system and Winn Room redevelopment.

DEPARTMENT BUDGET SUMMARY

ACTION STRATEGIES

1. Assess digital collections and platforms and identify opportunities to meet increasing demand for eBooks, eAudiobooks, and streaming services.

2. Conduct initial needs assessment, research concepts for a Children’s Area remodel.

3. Evaluate opportunities to provide additional successful literary and cultural events.

4. Provide staff input and operational perspective to support capital project design and implementation..

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-27

1. Expand and promote digital services to maintain and grow usage, ensuring continued alignment with patron demand.

2. Develop preliminary concepts and planning documents for the Children’s Area remodel.

3. Deliver a robust lineup of programs and festivals that promote literacy, learning, and community engagement featuring nationally recognized authors and speakers.

4. Collaborate with internal and external partners to support planning and early-stage development for library capital projects.

Library Services
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 2,774,841 3,053,706 3,189,503 4.45%
Services and Supplies 919,668 1,086,223 1,180,308 8.66% Property 19,246 30,000 30,000 0.00%
Total Library Services 3,713,755 4,169,930 4,399,811 5.51% Expenditures by Category Variance
99 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 241
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100550 LIBRARY SERVICES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 1,283,275 1,389,723 1,501,919 1,611,672 7.31% 7012 OVERTIME SALARIES 1,892 798 8,000 8,000 0.00%
7014 TEMP/SEASONAL WAGES 369,270 437,517 518,150 533,700 3.00% 7016 OTHER PAYS/COMPENSATION 0 0 0 22,000
7115 CAFETERIA PLAN BENEFIT 345,099 385,170 410,262 344,430 -16.05% 7119 PERS STABILIZATION ADJ. 17,256 17,695 17,307 18,298 5.73% 7120 RETIREMENT PLAN -MISC. 155,370 174,710 183,395 195,721 6.72% 7122 RETIREMENT PLAN-MISC.UAL 187,747 218,470 250,807 278,761 11.15% 7125 SOCIAL SECURITY CHARGES 101,880 113,312 123,413 132,470 7.34% 7130 MEDICARE CHARGES 24,287 26,845 29,192 31,611 8.29% 7135 WORKERS COMP.INS.CHARGES 6,321 6,385 7,061 8,639 22.35% 7140 AUTO ALLOWANCE 4,200 4,216 4,200 4,201 0.02%
7000 PERSONNEL SERVICES 2,496,597 2,774,841 3,053,706 3,189,503 4.45% 8030 CONTRACT SERVICES 148,064 137,530 207,039 218,018 5.30% 8067 PROGRAM SERVICES 0 0 10,000 13,400 34.00%
8205 JANITORIAL SERVICES 84,728 90,032 98,262 102,193 4.00% 8235 UTILITIES-ELECTRICITY 154,310 153,156 167,947 205,526 22.38% 8236 UTILITIES-GAS 2,551 4,202 5,115 8,724 70.57%
8237 UTILITIES-WATER 2,466 3,381 3,072 4,546 48.00%
8250 R&M-EQUIPMENT 3,500 5,777 9,842 5,500 -44.12%
8251 R&M-OFFICE EQUIP. 4,246 4,602 5,408 5,650 4.48%
8252 R&M-BLDGS & STRUCTURES 449 1,884 3,095 3,200 3.39% 8320 COMMUNICATNS-TELE&COMM. 5,305 15,757 45,423 47,200 3.91% 8385 LAUNDRY/DRY CLEAN-OTHER 285 628 1,146 1,200 4.68%
8400 POSTAGE & COURIER SRVS. 1,133 2,057 3,439 11,000 219.84% 8415 TRAINING,MTGS,MEMBERSHIPS 13,763 7,863 14,600 15,200 4.11% 8505 LIBRARY BOOKS 403,420 434,112 424,272 441,847 4.14% 8555 SMALL TOOLS & INSTRUMENTS 45 40 230 250 8.84%
8560 MISC.SUPPLIES 47,570 52,624 60,456 62,900 4.04%
100 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100550 LIBRARY SERVICES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8565 PROGRAM SUPPLIES 0 0 10,000 13,400 34.00%
8570 SPECIAL EVENTS 0 0 10,000 13,400 34.00%
8590 JANITORIAL SUPPLIES 5,608 6,023 6,878 7,154 4.01%
8000 SERVICES & SUPPLIES 877,442 919,668 1,086,223 1,180,308 8.66% 9040 OFFICE & COMPUTER EQUIP. 8,126 19,246 0 0
9045 OTHER FIXED ASSETS 0 0 30,000 30,000 0.00%
9000 PROPERTY 8,126 19,246 30,000 30,000 0.00%
100550 LIBRARY SERVICES 3,382,164 3,713,754 4,169,930 4,399,811 5.51% 101 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. 102 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 244
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100951 GEN.FUND-USES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
9510 TRANSFER OUT 10,000,000 0 4,789,243 0 -100.00%
9531 CONTRIB.TO ENTERPRISE FND 500,000 500,000 500,000 500,000 0.00% 9571 XFR OUT-RECREATION 106 4,200,000 4,200,000 4,100,000 4,100,000 0.00% 9572 XFR OUT-COMM DEV 108 1,500,000 1,500,000 1,700,000 2,000,000 17.65% 9573 XFR OUT-INSURANCE 110 1,700,000 3,100,000 4,600,000 4,200,000 -8.70% 9575 XFR OUT-CALPERS STABILIZT 0 0 0 550,000
9576 XFR OUT-SOLID WASTE 130 350,000 350,000 500,000 400,000 -20.00% 9577 XFR OUT-VEH/EQUIPT 135 500,000 186,000 1,600,000 1,890,770 18.17% 9578 XFR OUT-CULTURAL ARTS 151 195,450 270,000 260,000 250,000 -3.85% 9579 XFR OUT-CIP FUND 400 716,440 850,000 0 1,000,000
9580 XFR OUT-MAJOR FACILITIES 0 0 5,500,000 500,000 -90.91% 9581 XFR OUT-IT EQUIP REPLC137 700,000 700,000 800,000 800,000 0.00% 9582 XFR OUT-EMP BENEFITS 112 0 0 200,000 1,200,000 500.00% 9583 XFR OUT-WORK COMP TR 114 0 0 500,000 500,000 0.00% 9000 PROPERTY 20,361,890 11,656,000 25,049,243 17,890,770 -28.58% 100951 GEN.FUND-USES 20,361,890 11,656,000 25,049,243 17,890,770 -28.58% 103 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 2026-27

CITY HALL
Continually assess the cost of operating the City Hall facility and examine equipment needs and any necessary improvements in the way services are provided. 104 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 246
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 100961 GEN.FUND NON-DEPARTMENT
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8030 CONTRACT SERVICES 545,059 515,652 589,080 589,080 0.00% 8065 PROFESSIONAL SERVICES 0 21,312 60,000 60,000 0.00% 8205 JANITORIAL SERVICES 40,862 43,338 44,125 45,890 4.00% 8235 UTILITIES-ELECTRICITY 102,909 91,876 52,691 102,981 95.44% 8236 UTILITIES-GAS 561 1,292 848 1,519 79.09%
8237 UTILITIES-WATER 40,578 38,446 38,963 31,450 -19.28% 8241 RENTAL-EQUIPMENT 2,154 2,693 2,055 2,055 0.00%
8251 R&M-OFFICE EQUIP. 8,806 8,827 6,489 6,489 0.00%
8252 R&M-BLDGS & STRUCTURES 880 400 27,400 27,400 0.00% 8320 COMMUNICATNS-TELE&COMM. 34,222 37,451 42,546 42,546 0.00% 8321 COMMUNICATNS-INTERNET
SRV
8,006 5,211 0 0
8346 CUSD FAC.USE AGREEMENT 370,000 370,000 370,000 370,000 0.00% 8390 MISC.SERVICES 12,102 1,380 0 0
8400 POSTAGE & COURIER SRVS. 5,432 5,306 18,000 18,000 0.00% 8410 SPECIAL PAYMENTS 147,340 626,691 152,837 152,837 0.00% 8560 MISC.SUPPLIES 7,969 24,839 8,000 8,000 0.00%
8561 PAPER & PRINTER SUPPLIES 3,553 2,348 4,013 4,013 0.00% 8570 SPECIAL EVENTS 14,265 48,071 71,500 71,500 0.00%
8000 SERVICES & SUPPLIES 1,344,699 1,845,133 1,488,547 1,533,760 3.04% 9040 OFFICE & COMPUTER EQUIP. 0 0 10,000 10,000 0.00%
9400 CONTINGENCIES/OTHER CHRGS -59,286 -57,308 0 0
9000 PROPERTY -59,286 -57,308 10,000 10,000 0.00%
100961 GEN.FUND NON-DEPARTMENT 1,285,414 1,787,826 1,498,547 1,543,760 3.02% 105 Attachment 1

CITY OF CORONADO

THIS PAGE INTENTIONALLY LEFT BLANK
106 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 248
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 743,485 992,272 487,677
Non-Spendable Fund Balance - - -
Encumbrances & Continuing Appropriations (177,064)
Available Beginning Fund Balance 743,485 815,208 487,677 Revenues and Other Sources of Funds:

Revenues 1,851,655 2,088,500 2,269,576
Transfers-In 4,200,000 4,100,000 4,100,000
Total Revenues and Other Sources of Funds 6,051,655 6,188,500 6,369,576 Expenditures and Other Uses of Funds:

Salaries & Benefits 3,589,636 4,104,679 4,476,298
Services & Supplies 2,094,691 2,298,352 2,384,936
Other Expenditures 118,542 113,000 233,500
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 5,802,869 6,516,031 7,094,734 Net Increase/(Decrease) to Fund Balance 248,786 (327,531) (725,158) Fund Balance as of June 30, 992,272 487,677 (237,481)
32% 32% 32%
Schedule of Recreation Services (106) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
107 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 249
DEPARTMENT: Recreation Services FUNCTION: Culture and Leisure

DEPARTMENT MISSION
We create a welcoming environment that celebrates Coronado’s small-town character and offers inclusive opportunities to connect, play, and grow, enriching life for all in our community.

DEPARTMENT GOALS
• Operational Excellence - Strengthen organizational performance through professional development, clear processes, and effective communication. • Exceptional Experiences & Inclusive Programming - Deliver meaningful, inclusive, and high-quality experiences that reflect Coronado’s character and the diverse needs of the community.
• Health & Wellness - Inspire healthy lifestyles through intentional growth of fitness, wellness, and active recreation opportunities.
• Facility Quality & Safety - Maintain and enhance safe, welcoming, and high-quality facilities that meet evolving community needs.
• Fiscal Sustainability - Strengthen financial stability to ensure long-term service delivery and reinvestment in community assets.
• Community Connection & Engagement - Deepen relationships with residents, participants, and partners through active listening, collaboration, and shared purpose.

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, Coronado Community Center/Club Room & Community Engagement/Events, Aquatics/Boathouse, Parks and Beaches, and Spreckels Center.

Recreation Services
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 3,589,636 4,104,679 4,476,298 9.05%
Services and Supplies 2,094,691 2,298,352 2,384,936 3.77% Property 118,542 113,000 233,500 106.64%
Total Recreation Services 5,802,869 6,516,031 7,094,734 8.88% Expenditures by Category Variance
108 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 250
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 106 RECREATION SERVICES
Account Account Title FY
2023-24
Actual
FY
2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
4800 FIELD ALLOCATION 15,890 25,837 20,000 20,800 4.00% 470 USE OF MONEY & PROPERTY 15,890 25,837 20,000 20,800 4.00% 5500 PUBLIC SWIM ADMISSIONS 85,824 145,430 120,000 200,000 66.67% 5501 POOL-CONCESSIONS 1,224 1,006 1,000 3,000 200.00%
5505 SWIM CLASSES 39,027 72,686 60,000 92,000 53.33%
5506 WATER AEROBICS 7,566 23,568 16,000 34,000 112.50%
5507 PB-YOUTH-CONTRACTOR 0 0 75,000 0 -100.00%
5508 PB-ADULT-STAFF 0 0 2,000 0 -100.00%
5509 PB-ADULT-CONTRACTOR 0 0 2,000 0 -100.00%
5515 POOL RENTAL 11,072 92,370 120,000 115,000 -4.17%
5517 AQUATICS CAMP 0 0 1,000 11,040 1,004.00%
5521 AQUATICS SPECIAL EVENTS 240 0 1,000 1,040 4.00%
5524 LAWN BOWLING GREEN 112,489 123,720 5,000 148,200 2,864.00% 5525 CCC-DAY CAMP-CONTRACTOR 152,160 107,363 140,000 87,080 -37.80% 5527 SPRECKELS-FACILITY USE 9,374 18,623 20,000 34,080 70.40% 5528 SPRECKELS -PROGRAMS 23,161 27,322 25,000 44,000 76.00% 5529 SPRECKELS-CONTRACT
PROGRM 67,171 81,221 71,500 103,000 44.06%
5530 CCC-YOUTH-STAFF 4,640 20,858 20,000 130,000 550.00% 5531 SKATEBOARD PARK REVENUE 7,088 1,690 0 0
5532 SKATEPARK-EQUIPT.RENTAL 20 0 0 0
5533 SKATEPARK-CONCESSIONS 0 0 0 1,000
5534 SKATEPARK PROGRAMS 10,390 12,174 13,650 14,196 4.00% 5539 REC.-WITHDRAWAL FEES 100 0 0 0
5540 CCC-DAY CAMP-STAFF 18,152 115,283 195,000 190,000 -2.56% 5541 PB-YOUTH-STAFF 0 0 0 1,000
5542 CCC-PRE-K-STAFF 8,692 0 9,000 20,000 122.22%
5543 CCC-PRE-K-CONTRACTOR 49,806 86,268 65,000 100,000 53.85% 5544 CCC-YOUTH-CONTRACTOR 259,112 250,577 300,000 120,000 -60.00% 109 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 106 RECREATION SERVICES
Account Account Title FY
2023-24
Actual
FY
2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
5545 CCC-TEEN-STAFF 0 3,010 8,000 14,000 75.00%
5546 REC.-SPECIAL EVENTS 6,129 6,370 6,500 7,000 7.69%
5547 FACITY USE- MISC. ROOMS 11,004 22,928 15,750 15,000 -4.76% 5548 CCC-TEEN-CONTRACTOR 4,070 3,560 5,000 5,000 0.00%
5549 REC-GYMNASIUM 10,241 12,244 10,000 10,400 4.00%
5550 CCC-ADULT-CONTRACTOR 1,549 1,689 5,000 5,200 4.00% 5551 RECREATION-FITNESS CENTER 74,023 81,008 80,000 85,000 6.25% 5552 RECREATION-CLIMBING WALL 636 212 0 0
5553 CCC-ADULT-STAFF 6,490 8,760 20,000 20,800 4.00%
5554 FACILITY USE-PARKS 37,186 33,172 50,000 52,000 4.00% 5555 FACILITY USE-BANQUET ROOM 219,666 209,028 312,500 300,000 -4.00% 5556 FACILITY USE-CATERING FEE 15,750 14,650 15,000 0 -100.00% 5557 FACILITIES-CLUB ROOM 57,765 62,095 70,000 72,800 4.00% 5558 FACILITY USE-PLAYHOUSE 15,000 15,000 16,000 16,640 4.00% 5559 FACILITY USE-BEACH 17,664 33,319 25,000 30,000 20.00% 5561 TENNIS COURT FEES 0 0 6,100 22,000 260.66%
5562 TENNIS SHOP RENT 50,000 50,500 57,000 59,000 3.51% 5563 TENNIS FACILITY RENTAL 805 500 1,000 1,000 0.00%
5570 REC.-BOATING CLASSES 1,870 4,640 7,500 7,800 4.00% 5571 REC.-BOAT RENTAL 25,022 31,488 32,000 20,000 -37.50% 5572 REC.-BOAT STORAGE 33,531 28,780 50,000 52,000 4.00% 5573 BOATING CONTRACT
PROGRAMS 0 0 10,000 0 -100.00%
510 CHARGES-CURRENT SERVICES 1,455,708 1,803,108 2,064,500 2,244,276 8.71% 5915 MISC DONATION 2,080 -1,036 4,000 4,000 0.00%
5920 MISC REV 601 660 0 500
5941 DONATION -150 0 0 0
590 OTHER REVENUE 2,531 -375 4,000 4,500 12.50%
110 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 106 RECREATION SERVICES
Account Account Title FY
2023-24
Actual
FY
2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
6345 REIMBURSEMENTS-OTHER -48,085 23,085 0 0
630 REIMBURSEMENTS -48,085 23,085 0 0
6910 TRANSFERS IN 4,600,000 4,200,000 4,100,000 4,100,000 0.00% 690 OTHER FINANCING SOURCES 4,600,000 4,200,000 4,100,000 4,100,000 0.00% 106 RECREATION SERVICES 6,026,044 6,051,655 6,188,500 6,369,576 2.93% 111 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.

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. Provide staff liaison for the Parks and Recreation Commission.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-2027:

1. Initialize the CAPRA accreditation process to evaluate and enhance our department’s policies and operational standards.

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. Monitor the City Council approved fee study changes and establish 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. 112 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 254
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 106511 REC.-ADMINISTRATION
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 371,472 412,185 452,223 487,409 7.78% 7012 OVERTIME SALARIES 1,357 0 3,000 500 -83.33%
7014 TEMP/SEASONAL WAGES 30,630 87,854 55,797 45,000 -19.35% 7016 OTHER PAYS/COMPENSATION 0 0 0 13,352
7115 CAFETERIA PLAN BENEFIT 124,390 127,182 115,131 88,123 -23.46% 7119 PERS STABILIZATION ADJ. 4,905 5,149 5,232 5,549 6.06% 7120 RETIREMENT PLAN -MISC. 47,732 53,259 55,443 60,398 8.94% 7122 RETIREMENT PLAN-MISC.UAL 53,366 63,568 75,824 84,528 11.48% 7125 SOCIAL SECURITY CHARGES 25,448 30,698 29,933 32,142 7.38% 7130 MEDICARE CHARGES 6,131 7,483 7,353 7,954 8.18%
7135 WORKERS COMP.INS.CHARGES 4,410 4,475 5,190 6,252 20.46% 7140 AUTO ALLOWANCE 2,100 2,108 1,800 2,101 16.72%
7160 UNIFORMS,BADGES & ACCESS. 11,712 15,364 15,000 16,000 6.67% 7000 PERSONNEL SERVICES 683,653 809,325 821,926 849,308 3.33% 8005 ACCTG & AUDITING SRVCS 0 500 2,500 5,000 100.00%
8020 COMPUTER SUPPORT/LIC-YRLY 54,907 54,968 0 0
8030 CONTRACT SERVICES 132,017 143,436 179,020 148,100 -17.27% 8205 JANITORIAL SERVICES 8,909 10,260 10,260 0 -100.00% 8235 UTILITIES-ELECTRICITY 32,117 399,966 507,700 585,036 15.23% 8236 UTILITIES-GAS 861 134,983 154,928 165,585 6.88%
8237 UTILITIES-WATER 8,811 123,716 118,749 127,798 7.62% 8250 R&M-EQUIPMENT 7,281 3,500 5,500 0 -100.00%
8251 R&M-OFFICE EQUIP. 5,798 5,041 6,000 5,000 -16.67%
8320 COMMUNICATNS-TELE&COMM. 24,766 39,732 28,645 35,200 22.88% 8395 PERMITS & FEES 587 1,657 1,900 2,000 5.26%
8400 POSTAGE & COURIER SRVS. 6,000 6,000 8,500 8,000 -5.88% 8415 TRAINING,MTGS,MEMBERSHIPS 27,030 38,264 25,950 27,750 6.94% 8425 PRINTING SERVICES 22,401 29,571 29,100 34,200 17.53% 8501 CONCESSION SUPPLIES 0 153 0 0
113 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 106511 REC.-ADMINISTRATION
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8530 FUELS & LUBRICANTS 3,305 3,873 3,500 4,300 22.86%
8535 MATERIALS 3,750 430 5,000 1,500 -70.00%
8560 MISC.SUPPLIES 6,229 6,623 7,000 6,500 -7.14%
8561 PAPER & PRINTER SUPPLIES 1,324 2,512 2,400 2,500 4.17% 8570 SPECIAL EVENTS 126 0 0 0
8590 JANITORIAL SUPPLIES 0 6 0 0
8810 MTNCE PROJ-RECREATION 32,712 0 0 0
8000 SERVICES & SUPPLIES 378,932 1,005,191 1,096,652 1,158,469 5.64% 9040 OFFICE & COMPUTER EQUIP. 3,115 5,963 5,500 5,500 0.00% 9041 FURNITURE & FIXTURES 0 25,788 30,000 38,500 28.33% 9045 OTHER FIXED ASSETS 0 4,945 0 0
9000 PROPERTY 3,115 36,696 35,500 44,000 23.94%
106511 REC.-ADMINISTRATION 1,065,699 1,851,211 1,954,078 2,051,777 5.00% 114 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 daily operations of the Coronado Community Center and the Club Room at the Boathouse which includes facility operations and expanding community engagement through diverse programming and events. This division is responsible for facility reservations and coordinates uses of the Community Center including meeting rooms, fitness room, dance studio, gymnasium, Nautilus Room, rock climbing wall, and the Coronado Playhouse. The Division is also responsible for 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. Deliver high quality, diverse, and innovative programs and eventssupported by well-trained staff and skilled contract instructors that build 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 2026-27

1. Implement additional staff-led programming, including preschool, youth, teens, sports, and adult enrichment classes and camps.

2. Provide additional 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 expanded fitness and indoor sports programs in the Community Center.

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

5. Refine Facility Maintenance Program using daily, weekly, and annual condition reporting practices.

6. Enhance the Scholarship Program to broaden access for low-income residents to participate in recreation programming.

7. Strengthen department’s engagement efforts to increase participation in programs. 115 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 257
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 106512 REC.-PROGRAMS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 322,617 295,966 398,059 417,683 4.93% 7012 OVERTIME SALARIES 1,309 2,025 2,500 2,600 4.00%
7014 TEMP/SEASONAL WAGES 317,336 442,931 471,767 605,000 28.24% 7016 OTHER PAYS/COMPENSATION 0 0 0 9,670
7115 CAFETERIA PLAN BENEFIT 89,590 89,977 120,006 87,634 -26.98% 7119 PERS STABILIZATION ADJ. 4,201 4,295 4,510 4,614 2.31% 7120 RETIREMENT PLAN -MISC. 37,580 39,183 47,795 53,782 12.53% 7122 RETIREMENT PLAN-MISC.UAL 45,712 53,027 65,364 70,286 7.53% 7125 SOCIAL SECURITY CHARGES 40,185 46,755 53,772 64,170 19.34% 7130 MEDICARE CHARGES 9,398 10,935 12,576 15,011 19.37% 7135 WORKERS COMP.INS.CHARGES 7,646 7,715 7,897 10,781 36.52% 7000 PERSONNEL SERVICES 875,573 992,808 1,184,245 1,341,231 13.26% 8030 CONTRACT SERVICES 21,283 17,952 29,700 31,700 6.73% 8067 PROGRAM SERVICES 347,470 309,751 367,000 203,140 -44.65% 8205 JANITORIAL SERVICES 62,731 129,328 114,500 119,100 4.02% 8235 UTILITIES-ELECTRICITY 220,562 -356 0 0
8236 UTILITIES-GAS 25,484 0 0 0
8237 UTILITIES-WATER 42,210 0 0 262
8250 R&M-EQUIPMENT 5,747 9,939 8,000 9,500 18.75%
8254 R&M-NON-STRUCTURAL 4,207 0 14,900 14,900 0.00%
8320 COMMUNICATNS-TELE&COMM. 530 0 0 0
8395 PERMITS & FEES 474 696 500 1,500 200.00%
8415 TRAINING,MTGS,MEMBERSHIPS 0 133 0 0
8501 CONCESSION SUPPLIES 0 599 500 1,000 100.00%
8555 SMALL TOOLS & INSTRUMENTS 598 359 1,600 0 -100.00% 8560 MISC.SUPPLIES 8,218 968 6,500 8,000 23.08%
8565 PROGRAM SUPPLIES 40,328 26,699 42,000 59,500 41.67% 8570 SPECIAL EVENTS 15,331 15,690 35,000 35,000 0.00%
8590 JANITORIAL SUPPLIES 8,011 7,960 9,500 9,880 4.00%
116 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 106512 REC.-PROGRAMS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8595 SAFETY & 1ST AID SUPPLIES 0 5,619 2,500 2,500 0.00% 8810 MTNCE PROJ-RECREATION 48,205 0 10,000 10,000 0.00% 8000 SERVICES & SUPPLIES 851,388 525,337 642,200 505,982 -21.21% 9040 OFFICE & COMPUTER EQUIP. 901 0 0 0
9041 FURNITURE & FIXTURES 0 80,344 20,000 28,500 42.50% 9045 OTHER FIXED ASSETS 0 0 0 50,000
9000 PROPERTY 901 80,344 20,000 78,500 292.50%
106512 REC.-PROGRAMS 1,727,862 1,598,488 1,846,445 1,925,713 4.29% 117 Attachment 1
DEPARTMENT: Recreation and Golf
Services Division: Aquatics and Boathouse

DIVISION PURPOSE AND DESCRIPTION
The Aquatics and Boathouse Division is responsible for the operation, programming, and oversight of the City’s Aquatics Center and Boathouse facilities. The Aquatics Center includes a 50-meter competition pool and a recreational pool that serve residents and visitors through lap swimming, recreational swim, water exercise classes, swim instruction, special events, and rentals.

The Boathouse provides rental access to non-motorized waterfront recreation equipment including stand-up paddleboards, kayaks, rowing vessels, year-round storage for personal vessels, and instructional paddling programs. The division supports both recreational and instructional opportunities for youth, teens, adults, and seniors.

The Aquatics and Boathouse Division plays a critical role in promoting water safety, healthy lifestyles, and providing access to the waterfront while maintaining high operational standards, certified aquatic staff, and quality programming. In addition to daily operations, the division manages facility rentals, birthday parties, community events, and partnerships that expand recreational opportunities.

ACTION STRATEGIES

1. Maintain a highly trained workforce by ensuring all aquatic staff maintain required certifications in Lifeguarding, CPR, First Aid, Waterfront, and Water Safety Instructor.

2. Provide year-round aquatic programming including swim lessons, aquatic fitness classes, and lap swim opportunities that promote lifelong water safety and physical fitness.

3. Maintain high operational standards for pool chemistry, filtration systems, and facility maintenance to ensure safe and efficient operations.

4. Provide accessible waterfront recreation through paddle rentals, rowing access, and instructional paddling programs.

5. Support the safe use and storage of privately owned rowing and paddling vessels at the Boathouse through organized storage and usage policies.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-2027

1. Maintain a high level of staff preparedness by conducting monthly in-service training sessions for aquatic staff, a comprehensive all-staff summer in-service, and annual lifeguard recertifications.

2. Improve participation in swim lessons and aquatic fitness programs by analyzing registration trends, attendance data, and community demand.

3. Increase opportunities for birthday party rentals, special aquatic events, and inflatable obstacle course programming to support community recreation and revenue generation.

4. Expand paddling programs while improving operational systems for vessel storage, rentals, and equipment management.

5. Continue monitoring pool mechanical systems, filtration equipment, and facility infrastructure to ensure safe, efficient, and sustainable operations.
118 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 260
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 106513 REC.-AQUATICS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 291,509 241,329 331,263 347,382 4.87% 7012 OVERTIME SALARIES 2,547 1,993 6,300 6,552 4.00%
7014 TEMP/SEASONAL WAGES 360,719 536,934 574,968 660,000 14.79% 7016 OTHER PAYS/COMPENSATION 0 0 0 4,704
7115 CAFETERIA PLAN BENEFIT 84,508 82,275 120,002 87,633 -26.97% 7119 PERS STABILIZATION ADJ. 3,776 4,240 3,920 4,040 3.06% 7120 RETIREMENT PLAN -MISC. 33,305 32,810 41,540 48,386 16.48% 7122 RETIREMENT PLAN-MISC.UAL 41,081 52,348 56,810 61,547 8.34% 7125 SOCIAL SECURITY CHARGES 41,033 48,860 56,280 63,159 12.22% 7130 MEDICARE CHARGES 9,596 11,427 13,171 14,773 12.16% 7135 WORKERS COMP.INS.CHARGES 10,110 11,932 13,336 17,157 28.65% 7000 PERSONNEL SERVICES 878,183 1,024,149 1,217,590 1,315,333 8.03% 8030 CONTRACT SERVICES 89,526 67,849 80,700 54,700 -32.22% 8067 PROGRAM SERVICES 0 0 3,500 7,200 105.71%
8235 UTILITIES-ELECTRICITY 89,081 0 0 0
8236 UTILITIES-GAS 98,836 0 0 0
8237 UTILITIES-WATER 35,388 -12,000 0 0
8250 R&M-EQUIPMENT 0 104,094 39,000 65,000 66.67%
8252 R&M-BLDGS & STRUCTURES 0 0 1,500 1,500 0.00%
8395 PERMITS & FEES 579 2,179 1,800 1,800 0.00%
8501 CONCESSION SUPPLIES 1,496 54 2,000 3,000 50.00%
8535 MATERIALS 533 1,149 1,500 0 -100.00%
8555 SMALL TOOLS & INSTRUMENTS 65 1,278 1,000 0 -100.00% 8560 MISC.SUPPLIES 4,004 3,885 3,500 6,000 71.43%
8565 PROGRAM SUPPLIES 5,792 12,395 9,500 9,500 0.00%
8570 SPECIAL EVENTS 1,492 1,866 2,000 2,000 0.00%
8575 WATER PURIFICATION AGENTS 74,756 130,598 145,000 145,000 0.00% 8595 SAFETY & 1ST AID SUPPLIES 512 6,657 2,500 2,500 0.00% 119 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 106513 REC.-AQUATICS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8000 SERVICES & SUPPLIES 402,060 320,004 293,500 298,200 1.60% 9045 OTHER FIXED ASSETS 186,242 1,104 35,000 37,500 7.14% 9000 PROPERTY 186,242 1,104 35,000 37,500 7.14%
106513 REC.-AQUATICS 1,466,485 1,345,257 1,546,090 1,651,033 6.79% 120 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 106515 REC.-OPERATIONS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8030 CONTRACT SERVICES 5,450 0 0 0
8205 JANITORIAL SERVICES 50,877 0 0 0
8000 SERVICES & SUPPLIES 56,327 0 0 0
9045 OTHER FIXED ASSETS 59,341 0 0 0
9000 PROPERTY 59,341 0 0 0
106515 REC.-OPERATIONS 115,668 0 0 0
121 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, fitness and wellness classes, day trips, presentations, special events, cards and games, 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 and services utilizing varied resources such as contract instructors, volunteers, City staff, and local/regional non-profit organizations.

2. Continually gather feedback from public through multiple platforms to drive program decisions and make improvements to enhance customer experience.

3. Coordinate facility reservations including private rentals, meetings for nonprofit groups, city sponsored events and interdepartmental use.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-2027

1. Add game tables to Green Room to expand room capabilities for various center uses.

2. Update Senior Community Resource Guide as needed listing local and regional support services for older adults.

3. Improve awareness of facility with signage on south side of building. 122 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 264
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 106517 REC.-SPRECKELS CENTER
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 162,386 165,420 178,461 189,672 6.28% 7012 OVERTIME SALARIES 0 0 500 500 0.00%
7014 TEMP/SEASONAL WAGES 113,726 139,794 161,390 187,200 15.99% 7115 CAFETERIA PLAN BENEFIT 39,360 33,062 53,332 42,399 -20.50% 7119 PERS STABILIZATION ADJ. 2,198 2,294 2,238 2,290 2.32% 7120 RETIREMENT PLAN -MISC. 21,031 22,630 23,715 25,816 8.86% 7122 RETIREMENT PLAN-MISC.UAL 23,913 28,327 32,432 34,890 7.58% 7125 SOCIAL SECURITY CHARGES 17,063 18,411 20,962 23,399 11.63% 7130 MEDICARE CHARGES 3,991 4,306 4,902 5,474 11.66%
7135 WORKERS COMP.INS.CHARGES 3,937 3,889 4,533 5,842 28.88% 7000 PERSONNEL SERVICES 387,605 418,132 482,465 517,482 7.26% 8030 CONTRACT SERVICES 5,264 5,623 11,850 9,910 -16.37% 8067 PROGRAM SERVICES 43,068 59,104 56,500 73,600 30.27% 8205 JANITORIAL SERVICES 48,754 56,445 71,200 74,050 4.00% 8235 UTILITIES-ELECTRICITY 39,151 0 0 0
8236 UTILITIES-GAS 676 0 0 0
8237 UTILITIES-WATER 3,333 0 0 0
8250 R&M-EQUIPMENT 9,349 17,051 2,500 2,600 4.00%
8254 R&M-NON-STRUCTURAL 238 2,659 5,000 5,000 0.00%
8257 R&M- LAWN BOWLING GREEN 355 145 1,000 1,000 0.00%
8395 PERMITS & FEES 404 412 600 825 37.50%
8555 SMALL TOOLS & INSTRUMENTS 99 35 500 250 -50.00%
8560 MISC.SUPPLIES 1,917 4,345 3,600 2,000 -44.44%
8565 PROGRAM SUPPLIES 8,508 9,945 11,500 26,000 126.09% 8590 JANITORIAL SUPPLIES 68 74 1,000 1,100 10.00%
8595 SAFETY & 1ST AID SUPPLIES 0 78 3,000 1,500 -50.00% 8000 SERVICES & SUPPLIES 161,186 155,917 168,250 197,835 17.58% 123 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 106517 REC.-SPRECKELS CENTER
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
9045 OTHER FIXED ASSETS 0 399 22,500 34,000 51.11%
9000 PROPERTY 0 399 22,500 34,000 51.11%
106517 REC.-SPRECKELS CENTER 548,791 574,447 673,215 749,317 11.30% 124 Attachment 1
DEPARTMENT: Recreation and Golf
Services FUNCTION: 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.

This Division coordinates joint use of the Coronado Unified School District and the San Diego Unified Port District facilities. This Division also 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. 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 2026-27

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. Monitor the performance of Impact Activities in their delivery of programs, services, and goods to serve the tennis needs of the community.

5. Staff to obtain a certification as a Certified Playground Safety Instructor through the National Recreation and Parks Association.

6. Increase department amenities, including the installation of a golf simulator in the Golf Course Clubhouse, providing new recreational and entertainment opportunities. 125 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 267
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 106518 REC.-PARK & BEACH
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 177,006 149,399 176,736 217,938 23.31% 7012 OVERTIME SALARIES 731 258 0 400
7014 TEMP/SEASONAL WAGES 106,751 90,457 93,333 132,066 41.50% 7115 CAFETERIA PLAN BENEFIT 36,325 37,959 53,332 16,962 -68.20% 7119 PERS STABILIZATION ADJ. 2,028 2,239 2,015 2,110 4.71% 7120 RETIREMENT PLAN -MISC. 16,892 17,554 21,355 23,691 10.94% 7122 RETIREMENT PLAN-MISC.UAL 22,066 27,647 29,204 32,144 10.07% 7125 SOCIAL SECURITY CHARGES 17,268 14,245 16,606 19,975 20.29% 7130 MEDICARE CHARGES 4,039 3,331 3,884 4,672 20.30%
7135 WORKERS COMP.INS.CHARGES 2,499 2,133 1,989 2,986 50.13% 7000 PERSONNEL SERVICES 385,605 345,223 398,453 452,944 13.68% 8030 CONTRACT SERVICES 1,414 1,977 4,000 64,000 1,500.00% 8067 PROGRAM SERVICES 78,147 73,392 67,500 115,500 71.11% 8205 JANITORIAL SERVICES 2,431 1,084 0 12,500
8250 R&M-EQUIPMENT 172 1,831 3,500 9,000 157.14%
8252 R&M-BLDGS & STRUCTURES 0 3,999 3,500 3,500 0.00%
8395 PERMITS & FEES 0 0 1,500 1,500 0.00%
8555 SMALL TOOLS & INSTRUMENTS 11 150 750 750 0.00%
8560 MISC.SUPPLIES 433 635 3,000 3,000 0.00%
8565 PROGRAM SUPPLIES 3,717 4,963 10,000 10,200 2.00%
8570 SPECIAL EVENTS 0 210 3,000 3,000 0.00%
8590 JANITORIAL SUPPLIES 0 0 0 500
8595 SAFETY & 1ST AID SUPPLIES 39 0 1,000 1,000 0.00%
8000 SERVICES & SUPPLIES 86,364 88,243 97,750 224,450 129.62% 9045 OTHER FIXED ASSETS 7,311 0 0 39,500
9000 PROPERTY 7,311 0 0 39,500
106518 REC.-PARK & BEACH 479,280 433,465 496,203 716,894 44.48% 126 Attachment 1
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 1,677,750 1,450,637 803,772
Non-Spendable Fund Balance -
Encumbrances, Continuing Appropriations,
and CIP Carryforward (954)
Available Beginning Fund Balance 1,677,750 1,449,682 803,772 Revenues and Other Sources of Funds:

Revenues 1,271,410 1,335,050 1,460,050
Transfers-In 1,500,000 1,700,000 2,000,000
Total Revenues and Other Sources of Funds 2,771,410 3,035,050 3,460,050 Expenditures and Other Uses of Funds:

Salaries & Benefits 2,265,194 2,438,096 2,602,494
Services & Supplies 733,329 1,242,865 1,137,642
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 2,998,523 3,680,961 3,740,136 Net Increase/(Decrease) to Fund Balance (227,113) (645,911) (280,086) Fund Balance as of June 30, 1,450,637 803,772 523,686
42% 36% 39%
Schedule of Community Development (108) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
127 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 269
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 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Personnel 2,265,194 2,438,096 2,602,494 6.74%
Services and Supplies 733,329 1,242,865 1,137,642 -8.47% Property - - - 0.00%
Total Community Development 2,998,523 3,680,961 3,740,136 1.61% Expenditures by Category Variance
DEPARTMENT: Community Development FUNCTION: Planning and Building Services
128 Attachment 1
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May 19, 2026 City of Coronado Page 270
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 108 COMMUNITY DEVELOPMENT
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
4160 BUSINESS LIC.(BEG.FY12) 82,319 83,936 65,000 65,000 0.00% 4161 CA ACCESSABILITY FEE 5,821 8,341 6,000 6,000 0.00% 410 OTHER TAX 88,140 92,277 71,000 71,000 0.00%
4300 BUILDING INSPECTION 590,150 562,415 585,000 585,000 0.00% 4301 BLDG STDS ADMIN FEE 651 386 300 300 0.00%
4305 STRONG MOTION
INSTRUMENTA 0 0 400 400 0.00%
4310 P/M/E PERMITS 79,153 81,515 85,000 85,000 0.00%
420 LICENSES & PERMITS 669,954 644,316 670,700 670,700 0.00% 5400 PLANNING PERMITS 75,467 97,382 90,000 90,000 0.00% 5415 BUILDING PLAN CHECK 418,922 289,270 325,000 325,000 0.00% 5416 P/M/E PLAN CHECK 34,764 19,544 35,000 35,000 0.00% 5420 ZONING PLAN CHECK 41,000 39,036 45,000 45,000 0.00% 5421 FIRE PLAN CHECK 30,005 18,209 25,000 25,000 0.00%
5422 FIRE INSPECTION 58,250 44,605 50,000 50,000 0.00%
5425 DIGITAL SCAN FEE-BUILDING 20,931 18,508 22,000 22,000 0.00% 5426 DIGITAL SCAN FEE-PLANNING -4,632 6,387 350 350 0.00% 510 CHARGES-CURRENT SERVICES 674,707 532,942 592,350 592,350 0.00% 5860 GRANT REVENUE 1,450 0 0 125,000
570 INTERGOVERNMENTAL REVENUE 1,450 0 0 125,000
5920 MISC REV 26,558 1,874 1,000 1,000 0.00%
590 OTHER REVENUE 26,558 1,874 1,000 1,000 0.00%
6910 TRANSFERS IN 1,500,000 1,500,000 1,700,000 2,000,000 17.65% 690 OTHER FINANCING SOURCES 1,500,000 1,500,000 1,700,000 2,000,000 17.65% 108 COMMUNITY DEVELOPMENT 2,960,809 2,771,410 3,035,050 3,460,050 14.00% 129 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 and Design Commission, Mobility Committee, and Historic Resource Commission.

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

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-27

1. Continue implementation of the adopted Climate Action Plan.

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

3. Monitor state law changes related to housing and transportation.

DEPARTMENT: Community Development Program Or Division: Department Administration
130 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 272

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 and Design Commission, Historic Resource Commission, and City Council as required by the Municipal Code.

ACTION STRATEGIES

1. Prepare City Council, Planning and Design 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 2026-27

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 131 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 273

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 2026-27

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 132 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 274

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 2026-27

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 133 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 275
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 108411 COMMUNITY DEV-PLANNING
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 749,677 855,858 896,580 937,484 4.56% 7012 OVERTIME SALARIES 3,708 6,719 6,255 6,255 0.00%
7014 TEMP/SEASONAL WAGES 0 1,198 0 0
7016 OTHER PAYS/COMPENSATION 0 0 0 30,000
7115 CAFETERIA PLAN BENEFIT 150,417 174,148 198,510 187,672 -5.46% 7119 PERS STABILIZATION ADJ. 9,895 10,129 9,947 10,624 6.81% 7120 RETIREMENT PLAN -MISC. 84,129 100,795 105,411 113,175 7.37% 7122 RETIREMENT PLAN-MISC.UAL 107,660 125,066 144,159 161,849 12.27% 7125 SOCIAL SECURITY CHARGES 43,571 50,020 53,319 57,662 8.14% 7130 MEDICARE CHARGES 10,770 12,262 12,969 14,162 9.20% 7135 WORKERS COMP.INS.CHARGES 11,914 12,244 13,787 16,828 22.06% 7140 AUTO ALLOWANCE 2,940 2,951 2,940 2,941 0.03%
7000 PERSONNEL SERVICES 1,174,680 1,351,391 1,443,877 1,538,652 6.56% 8030 CONTRACT SERVICES 2,320 2,288 42,500 25,000 -41.18% 8046 LGL SRVS-ADDTL.CITY ATTY. 81,744 30,196 75,000 95,000 26.67% 8047 LGL SRVS-OUTSIDE COUNSEL 86,350 7,294 125,000 100,000 -20.00% 8065 PROFESSIONAL SERVICES 807,298 339,260 510,000 415,000 -18.63% 8251 R&M-OFFICE EQUIP. 393 203 2,482 2,482 0.00%
8320 COMMUNICATNS-TELE&COMM. 251 166 801 801 0.00%
8390 MISC.SERVICES 0 3 10,506 10,506 0.00%
8400 POSTAGE & COURIER SRVS. 242 0 1,350 1,350 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 8,265 8,620 16,573 16,750 1.07% 8530 FUELS & LUBRICANTS 367 305 400 300 -25.00%
8560 MISC.SUPPLIES 6,726 3,801 6,920 6,920 0.00%
8000 SERVICES & SUPPLIES 993,957 392,137 791,532 674,109 -14.83% 108411 COMMUNITY DEV-PLANNING 2,168,637 1,743,529 2,235,409 2,212,761 -1.01% 134 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 2026-27

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.
135 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 277
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 108412 COMMUNITY DEV-BUILDING
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 459,563 532,353 594,893 652,966 9.76% 7012 OVERTIME SALARIES 3,586 1,033 7,080 7,080 0.00%
7014 TEMP/SEASONAL WAGES 5,216 5,658 0 0
7016 OTHER PAYS/COMPENSATION 0 0 0 5,552
7115 CAFETERIA PLAN BENEFIT 130,387 159,016 151,740 129,898 -14.39% 7119 PERS STABILIZATION ADJ. 7,671 7,095 7,104 7,611 7.14% 7120 RETIREMENT PLAN -MISC. 58,065 70,591 75,282 82,023 8.95% 7122 RETIREMENT PLAN-MISC.UAL 83,459 87,596 102,955 115,950 12.62% 7125 SOCIAL SECURITY CHARGES 28,272 33,138 36,019 40,111 11.36% 7130 MEDICARE CHARGES 6,860 7,992 8,638 9,676 12.02%
7135 WORKERS COMP.INS.CHARGES 8,800 8,065 9,247 11,714 26.68% 7140 AUTO ALLOWANCE 1,260 1,265 1,260 1,261 0.08%
7000 PERSONNEL SERVICES 793,141 913,803 994,218 1,063,842 7.00% 8030 CONTRACT SERVICES 84,400 75,338 68,847 95,000 37.99% 8060 PERSONNEL SRVCS-TECHNICAL 47,610 32,287 36,800 20,000 -45.65% 8065 PROFESSIONAL SERVICES 308,051 215,967 325,000 325,000 0.00% 8251 R&M-OFFICE EQUIP. 413 379 1,113 1,113 0.00%
8320 COMMUNICATNS-TELE&COMM. 2,784 3,808 3,250 3,250 0.00% 8390 MISC.SERVICES 0 2,950 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 7,259 7,522 11,353 14,500 27.72% 8530 FUELS & LUBRICANTS 1,468 1,219 1,600 1,300 -18.75% 8560 MISC.SUPPLIES 3,328 1,721 3,370 3,370 0.00%
8000 SERVICES & SUPPLIES 455,313 341,191 451,333 463,533 2.70% 108412 COMMUNITY DEV-BUILDING 1,248,454 1,254,994 1,445,551 1,527,375 5.66% 136 Attachment 1
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 218,294 1,519,729 2,827,373
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 218,294 1,519,729 2,827,373 Revenues and Other Sources of Funds:

Revenues 351,930 100,000 100,000
Transfers-In 3,100,000 4,600,000 4,200,000
Total Revenues and Other Sources of Funds 3,451,930 4,700,000 4,300,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 69,732 58,356 194,154
Services & Supplies 2,080,764 3,334,000 4,383,200
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 2,150,496 3,392,356 4,577,354 Net Increase/(Decrease) to Fund Balance 1,301,434 1,307,644 (277,354) Fund Balance as of June 30, 1,519,729 2,827,373 2,550,019 Schedule of Insurance (110) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
137 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 279
DEPARTMENT: Administrative Services Program Or 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 2026-27

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

2. Reduce processing times for general liability claims filed against the City.

3. Appropriately set claim reserves based on legal guidance, claims data, and risk management best practices to identify likely values of lability exposure. 138 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 280
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 110 INSURANCE FUND
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
6335 REIMB OF TULIP INS PREM 54,058 61,452 50,000 50,000 0.00% 6340 INSURANCE REIMB 45,844 724,261 50,000 50,000 0.00% 6345 REIMBURSEMENTS-OTHER 0 29,978 0 0
630 REIMBURSEMENTS 99,902 815,691 100,000 100,000 0.00% 6910 TRANSFERS IN 1,700,000 3,100,000 4,600,000 4,200,000 -8.70% 690 OTHER FINANCING SOURCES 1,700,000 3,100,000 4,600,000 4,200,000 -8.70% 110 INSURANCE FUND 1,799,902 3,915,691 4,700,000 4,300,000 -8.51% 139139 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 110150 INSURANCE FUND
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 59,628 41,407 33,523 126,318 276.81% 7115 CAFETERIA PLAN BENEFIT 11,558 8,909 3,934 17,203 337.34% 7119 PERS STABILIZATION ADJ. 901 915 877 1,431 63.17%
7120 RETIREMENT PLAN -MISC. 7,124 2,932 4,165 15,367 268.94% 7122 RETIREMENT PLAN-MISC.UAL 9,802 11,298 12,706 21,806 71.62% 7125 SOCIAL SECURITY CHARGES 3,206 2,238 1,506 7,307 385.14% 7130 MEDICARE CHARGES 877 677 480 1,843 284.01%
7135 WORKERS COMP.INS.CHARGES 1,057 1,061 1,165 2,332 100.17% 7140 AUTO ALLOWANCE 546 294 0 547
7000 PERSONNEL SERVICES 94,699 69,732 58,356 194,154 232.71% 8030 CONTRACT SERVICES 205,852 51,715 40,000 47,000 17.50% 8046 LGL SRVS-ADDTL.CITY ATTY. 400,128 212,816 400,000 400,000 0.00% 8310 CLAIMS EXPENSE 776,617 580,519 500,000 774,000 54.80% 8311 CLAIMS-PRIOR YEAR 1,362,103 -463,761 0 0
8360 PROPERTY INSURANCE 360,920 504,459 582,000 602,300 3.49% 8365 PUBLIC LIABILITY INS. 939,263 1,185,220 1,764,000 2,538,400 43.90% 8370 SURETY BOND INSURANCE 0 7,300 17,500 11,400 -34.86% 8415 TRAINING,MTGS,MEMBERSHIPS 6,308 2,497 10,500 8,100 -22.86% 8560 MISC.SUPPLIES 18,349 0 20,000 2,000 -90.00%
8000 SERVICES & SUPPLIES 4,069,541 2,080,764 3,334,000 4,383,200 31.47% 110150 INSURANCE FUND 4,164,240 2,150,496 3,392,356 4,577,354 34.93% 140 Attachment 1
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 357,449 (8,861) (77,614)
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 357,449 (8,861) (77,614) Revenues and Other Sources of Funds:

Revenues - - -
Transfers-In - 200,000 1,200,000
Total Revenues and Other Sources of Funds - 200,000 1,200,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 178,722 (32,571) 275,105
Services & Supplies 187,587 301,324 285,224
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 366,309 268,753 560,329 Net Increase/(Decrease) to Fund Balance (366,309) (68,753) 639,671 Fund Balance as of June 30, (8,861) (77,614) 562,057
Schedule of Employee Benefits (112) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
141 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 283
DEPARTMENT: Administrative Services Program Or Division: Employee Benefits Administration

PROGRAM PURPOSE AND DESCRIPTION
The Human Resources Division - Employee Benefits function administers a comprehensive benefit package for employees. Division staff aids 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 2026-27

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.
142 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 284
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 112 EMPLOYEE BENEFITS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
6910 TRANSFERS IN 0 0 200,000 1,200,000 500.00%
690 OTHER FINANCING SOURCES 0 0 200,000 1,200,000 500.00% 112 EMPLOYEE BENEFITS 0 0 200,000 1,200,000 500.00%
143 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 112155 EMPLOYEE BENEFITS FUND
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 97,357 125,579 130,425 76,676 -41.21% 7012 OVERTIME SALARIES 0 184 0 0
7014 TEMP/SEASONAL WAGES 9,727 12,265 0 16,789
7016 OTHER PAYS/COMPENSATION 0 0 0 3,000
7115 CAFETERIA PLAN BENEFIT 11,704 22,072 23,782 10,109 -57.49% 7119 PERS STABILIZATION ADJ. 1,494 1,431 1,539 922 -40.09% 7120 RETIREMENT PLAN -MISC. 10,854 15,849 16,311 9,846 -39.64% 7122 RETIREMENT PLAN-MISC.UAL 16,258 17,672 22,307 13,999 -37.24% 7124 RETIREMENT PLAN CHRGS-PY 14,725 1,628 0 0
7125 SOCIAL SECURITY CHARGES 5,520 8,029 7,559 5,453 -27.86% 7130 MEDICARE CHARGES 1,483 1,991 1,875 1,411 -24.74%
7135 WORKERS COMP.INS.CHARGES 1,808 1,702 2,105 1,753 -16.72% 7140 AUTO ALLOWANCE 525 533 525 547 4.19%
7163 REPLACEMENT BENEFIT FUND 23,560 23,985 65,000 35,000 -46.15% 7164 RETIREE HLTH INS CONTRIB. 136,390 135,767 145,000 148,600 2.48% 7165 CAFETERIA PLAN EXPENSE 35,593 54,651 51,000 51,000 0.00% 7167 EXCESS FSA REBATE -427,103 -244,615 -500,000 -100,000 -80.00% 7000 PERSONNEL SERVICES -60,106 178,722 -32,571 275,105 -944.62% 8047 LGL SRVS-OUTSIDE COUNSEL 9,156 2,722 0 0
8065 PROFESSIONAL SERVICES 7,820 9,372 51,100 53,500 4.70% 8352 LTD INSURANCE 56,796 51,910 76,268 76,268 0.00%
8353 SHORT TERM DISABILITY 48,224 52,125 55,829 55,829 0.00% 8354 EMPLOYEES LIFE INS 19,341 17,659 25,127 25,127 0.00% 8375 UNEMPLOYMENT INSURANCE 56,231 49,988 90,000 70,000 -22.22% 8390 MISC.SERVICES 2,416 3,810 0 0
8415 TRAINING,MTGS,MEMBERSHIPS 0 0 3,000 4,500 50.00%
8000 SERVICES & SUPPLIES 199,983 187,587 301,324 285,224 -5.34% 112155 EMPLOYEE BENEFITS FUND 139,878 366,309 268,753 560,329 108.49% 144 Attachment 1
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 3,004,263 2,684,787 2,465,934 Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 3,004,263 2,684,787 2,465,934 Revenues and Other Sources of Funds:

Revenues (292,878) 2,000 2,000
Transfers-In - 500,000 500,000
Total Revenues and Other Sources of Funds (292,878) 502,000 502,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 210,870 191,852 300,063
Services & Supplies (184,272) 529,000 688,000
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 26,598 720,852 988,063 Net Increase/(Decrease) to Fund Balance (319,476) (218,852) (486,063) Fund Balance as of June 30, 2,684,787 2,465,934 1,979,871 Schedule of Workers Compensation (114) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
145 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 287
DEPARTMENT: Administrative Services Program Or Division: Workers’ Compensation

PROGRAM PURPOSE AND DESCRIPTION
The Human Resources Division - Workers' Compensation function administers medical benefits and salary continuation for employees with job-related injuries or illnesses 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. 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 2026-27

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

2. Conduct supervisor training on workers’ compensation.

3. Reduce amount of time employees are waiting to receive recommended treatment to improve health outcomes and shorten time off work.

4. Roll-out and train employees on the updated Injury and Illness Prevention Program.

5. Conduct safety site assessments for City work locations and implement corrective actions as needed.
146 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 288
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 114 WORKERS' COMPENSATION
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
6345 REIMBURSEMENTS-OTHER 20,108 112,110 2,000 2,000 0.00% 630 REIMBURSEMENTS 20,108 112,110 2,000 2,000 0.00%
6910 TRANSFERS IN 0 0 500,000 500,000 0.00%
690 OTHER FINANCING SOURCES 0 0 500,000 500,000 0.00%
114 WORKERS' COMPENSATION 20,108 112,110 502,000 502,000 0.00% 147 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 114160 WORKERS COMP TRUST FUND
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 88,609 118,418 120,096 178,739 48.83% 7012 OVERTIME SALARIES 0 367 0 0
7014 TEMP/SEASONAL WAGES 9,727 24,205 0 16,789
7016 OTHER PAYS/COMPENSATION 0 0 0 3,000
7115 CAFETERIA PLAN BENEFIT 14,467 21,311 23,782 27,352 15.01% 7119 PERS STABILIZATION ADJ. 1,401 1,339 1,413 2,050 45.08% 7120 RETIREMENT PLAN -MISC. 10,275 16,189 14,971 22,098 47.60% 7122 RETIREMENT PLAN-MISC.UAL 15,246 16,531 20,474 31,237 52.57% 7125 SOCIAL SECURITY CHARGES 5,133 8,322 6,927 11,718 69.16% 7130 MEDICARE CHARGES 1,392 2,060 1,727 2,892 67.46%
7135 WORKERS COMP.INS.CHARGES 1,700 1,595 1,937 3,641 87.97% 7140 AUTO ALLOWANCE 525 533 525 547 4.19%
7000 PERSONNEL SERVICES 148,475 210,870 191,852 300,063 56.40% 8065 PROFESSIONAL SERVICES 140,370 139,729 150,000 150,000 0.00% 8070 SAFETY SERVICES 1,023 3,901 4,000 4,000 0.00%
8310 CLAIMS EXPENSE 2,565,441 852,803 1,700,000 2,000,000 17.65% 8312 CLAIMS-DEPT.REIMB -1,500,000 -1,500,000 -1,700,000 -2,000,000 17.65% 8355 EXCESS INSURANCE 267,613 271,675 325,000 384,000 18.15% 8395 PERMITS & FEES 44,507 47,620 50,000 150,000 200.00% 8000 SERVICES & SUPPLIES 1,518,955 -184,272 529,000 688,000 30.06% 114160 WORKERS COMP TRUST FUND 1,667,430 26,598 720,852 988,063 37.07% 148 Attachment 1
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 17,208,215 19,426,375 19,876,375 Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 17,208,215 19,426,375 19,876,375 Revenues and Other Sources of Funds:

Revenues 2,218,160 450,000 450,000
Transfers-In - - 550,000
Total Revenues and Other Sources of Funds 2,218,160 450,000 1,000,000 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 2,218,160 450,000 1,000,000 Fund Balance as of June 30, 19,426,375 19,876,375 20,876,375 Schedule of CalPERS Stabilization (118) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
149 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 291
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 2026-27 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 2026-27

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. 150 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 292
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 118 CALPERS STABILIZATION
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 1,919,423 1,768,160 0 0
470 USE OF MONEY & PROPERTY 1,919,423 1,768,160 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 0 0 0 550,000
690 OTHER FINANCING SOURCES 0 0 0 550,000
118 CALPERS STABILIZATION 2,369,423 2,218,160 450,000 1,000,000 122.22% 151 Attachment 1
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 240,707 316,509 273,521
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 240,707 316,509 273,521 Revenues and Other Sources of Funds:

Revenues 481,096 481,000 481,000
Transfers-In 350,000 500,000 400,000
Total Revenues and Other Sources of Funds 831,096 981,000 881,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 191,533 228,187 211,008
Services & Supplies 563,685 795,800 682,100
Other Expenditures 76 - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 755,295 1,023,987 893,108 Net Increase/(Decrease) to Fund Balance 75,801 (42,987) (12,108) Fund Balance as of June 30, 316,509 273,521 261,413
Schedule of Solid Waste and Recycling (130) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
152 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 294
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 2026-27

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.

4. Implement the Marine Flares Disposal and Takeback Program using HD 45 Grant Funds from CalRecycle
153 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 295
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 130 SOLID WASTE & RECYCLING
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
5605 SOLID WASTE AB939 FEES 461,965 469,512 475,000 475,000 0.00% 510 CHARGES-CURRENT SERVICES 461,965 469,512 475,000 475,000 0.00% 5820 CA RECYCLING REIMB(FND130 80,900 11,468 5,900 5,900 0.00% 570 INTERGOVERNMENTAL REVENUE 80,900 11,468 5,900 5,900 0.00% 6345 REIMBURSEMENTS-OTHER 83 116 100 100 0.00%
630 REIMBURSEMENTS 83 116 100 100 0.00%
6910 TRANSFERS IN 350,000 350,000 500,000 400,000 -20.00% 690 OTHER FINANCING SOURCES 350,000 350,000 500,000 400,000 -20.00% 130 SOLID WASTE & RECYCLING 892,948 831,096 981,000 881,000 -10.19% 154 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 130320 SOLID WASTE & RECYCLING
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 129,107 120,482 138,883 135,946 -2.11% 7012 OVERTIME SALARIES 13,968 149 6,000 6,000 0.00%
7016 OTHER PAYS/COMPENSATION 0 0 0 2,500
7115 CAFETERIA PLAN BENEFIT 24,013 22,881 27,564 18,660 -32.30% 7119 PERS STABILIZATION ADJ. 721 1,657 1,586 1,110 -30.01% 7120 RETIREMENT PLAN -MISC. 15,811 13,971 16,806 15,964 -5.01% 7122 RETIREMENT PLAN-MISC.UAL 7,848 20,453 22,984 16,909 -26.43% 7125 SOCIAL SECURITY CHARGES 7,820 6,290 7,814 8,960 14.66% 7130 MEDICARE CHARGES 2,073 1,777 2,091 2,099 0.41%
7135 WORKERS COMP.INS.CHARGES 1,489 3,106 3,410 2,860 -16.13% 7140 AUTO ALLOWANCE 1,050 767 1,050 0 -100.00%
7000 PERSONNEL SERVICES 203,899 191,533 228,187 211,008 -7.53% 8030 CONTRACT SERVICES 239,025 200,733 404,000 620,200 53.51% 8210 BULKY TRASH PICKUP 0 28,047 20,300 20,300 0.00%
8225 RECYCLING COLL/PICKUP 122,133 111,955 131,600 0 -100.00% 8230 REFUSE COLLECTN/REMOVAL 188,536 198,713 200,000 0 -100.00% 8250 R&M-EQUIPMENT 472 1,133 1,100 1,100 0.00%
8251 R&M-OFFICE EQUIP. 80 103 1,100 1,100 0.00%
8320 COMMUNICATNS-TELE&COMM. 679 627 700 700 0.00%
8395 PERMITS & FEES 20,957 17,334 22,500 23,400 4.00%
8415 TRAINING,MTGS,MEMBERSHIPS 230 0 0 0
8530 FUELS & LUBRICANTS 3,429 3,928 3,700 4,100 10.81%
8560 MISC.SUPPLIES 15,056 1,111 10,800 11,200 3.70%
8000 SERVICES & SUPPLIES 590,597 563,685 795,800 682,100 -14.29% 9045 OTHER FIXED ASSETS 2,111 76 0 0
9000 PROPERTY 2,111 76 0 0
130320 SOLID WASTE & RECYCLING 796,607 755,295 1,023,987 893,108 -12.78% 155 Attachment 1
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 3,575,910 5,530,765 1,914,493 Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations,
and CIP Carryforward (3,604,025) -
Available Beginning Fund Balance 3,575,910 1,926,740 1,914,493 Revenues and Other Sources of Funds:

Revenues - - -
Transfers-In 4,074,853 2,250,000 1,890,770
Total Revenues and Other Sources of Funds 4,074,853 2,250,000 1,890,770 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures 2,119,998 2,262,247 1,890,770
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 2,119,998 2,262,247 1,890,770 Net Increase/(Decrease) to Fund Balance 1,954,855 (12,247) - Fund Balance as of June 30, 5,530,765 1,914,493 1,914,493 Schedule of Vehicle and Equipment Replacement (135) Fund Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
156 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 298
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 2026-27

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). 157 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 299
Count Dept/Div Budget FY Make/Model Estimated Cost
1 FIRE 27 2026 Chevrolet Silverado 2500 LT Trail Boss $ 129,510.00 2 FIRE 27 Polaris - Ranger Crew XD 1500 Northstar $ 77,050.00 3 PD Admin 27 2026, Ford Explorer $ 84,990.00
4 PD Field 27 Wanco Speed Radar Trailer. $ 35,560.00
5 PD Field 27 Wanco Speed Radar Trailer. $ 35,560.00
6 PD Field 27 Wanco Speed Radar Trailer. $ 35,560.00
7 PD Field 27 Wanco Speed Radar Trailers (3) $ 15,000.00 8 PD Field 27 Wanco Speed Radar Trailers (3) $ 15,000.00 9 PD Field 27 Wanco Speed Radar Trailers (3) $ 15,000.00 10 PD Field 27 2026 Ford Explorer $ 162,530.00
11 PD Field 27 2026 Chevrolet Colorado $ 95,570.00
12 PD Invest. 27 2026 Toyota Sienna Minivan $ 79,070.00 13 PSNE Fleet 27 Bobcat forklift B35X-7 PLUS 80V ELECTRIC $ 92,390.00 14 PSNE Streets 27 Tandem Vibratory RollersCB2.7 $ 74,850.00 15 REC 27 2026 Chevrolet Colorado WT (4-door) $ 43,130.00 $ 990,770.00
16 Fire 27 Motorola Radios Reserve $ 200,000.00
17 Fire 27 SCBA's Reserve $ 200,000.00
18 Fire 27 Fire Engine (Electric) Reserve $ 500,000.00
$ 1,890,770.00
Total Vehicles and Equipment
Total Vehicles and Equipment and Reserve
158 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 300
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 135 VEHICLE & EQUIP REPLACMNT
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
6910 TRANSFERS IN 511,803 4,074,853 2,250,000 1,890,770 -15.97% 690 OTHER FINANCING SOURCES 511,803 4,074,853 2,250,000 1,890,770 -15.97% 135 VEHICLE & EQUIP REPLACMNT 511,803 4,074,853 2,250,000 1,890,770 -15.97% 159 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 135330 VEH/EQUIP REPLACEMENT
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
9080 VEHICLE & EQUIPMENT 1,117,974 2,119,998 2,172,006 1,890,770 -12.95% 9000 PROPERTY 1,117,974 2,119,998 2,172,006 1,890,770 -12.95% 135330 VEH/EQUIP REPLACEMENT 1,117,974 2,119,998 2,172,006 1,890,770 -12.95% 160 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 135951 VEH/EQ REPLACEMENT FUND-USES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
9510 TRANSFER OUT 0 0 90,241 0 -100.00%
9000 PROPERTY 0 0 90,241 0 -100.00%
135951 0 0 90,241 0 -100.00%
161 Attachment 1
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 1,620,042 1,434,413 1,126,123 Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations,
and CIP Carryforward (133,291)
Available Beginning Fund Balance 1,620,042 1,301,123 1,126,123 Revenues and Other Sources of Funds:

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

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures 885,629 975,000 1,167,000
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 885,629 975,000 1,167,000 Net Increase/(Decrease) to Fund Balance (185,629) (175,000) (367,000) Fund Balance as of June 30, 1,434,413 1,126,123 759,123 Schedule of IT Equipment Replacement (137) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
162 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 304
DEPARTMENT: Administrative Services Program Or Division: Information Systems Equipment

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 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 allow 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 2026-27.

Department Description
Estimated
Replace
Cost
Citywide Telephone system maintenance and support $20,000 Citywide Server room UPS maintenance and replacements 35,000 Citywide Printers and copiers 40,000
Citywide Council chambers – video production maint/support 45,000 Citywide Network switches 48,000
Police Vehicle computers (MDCs) 48,000
Citywide Audiovisual Equipment Maintenance/Replacements 50,000 Citywide Wireless internet system replacement 125,000
Citywide Firewall replacements 80,000
Citywide Telecommuter and PD Staff laptops 120,000
Police and City Hall ERP system maintenance and support 150,000 Citywide Personal computer replacements 156,000
Citywide Facility camera upgrades and replacements 250,000 TOTAL $1,167,000
163 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 305
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 137 IT EQUIPMENT REPLACEMENT
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
6910 TRANSFERS IN 700,000 700,000 800,000 800,000 0.00% 690 OTHER FINANCING SOURCES 700,000 700,000 800,000 800,000 0.00% 137 IT EQUIPMENT REPLACEMENT 700,000 700,000 800,000 800,000 0.00% 164 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 137331 IT EQUIP REPLACEMENT
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
9080 VEHICLE & EQUIPMENT 427,610 885,629 975,000 1,167,000 19.69% 9000 PROPERTY 427,610 885,629 975,000 1,167,000 19.69%
137331 IT EQUIP REPLACEMENT 427,610 885,629 975,000 1,167,000 19.69% 165 Attachment 1
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 49,476 48,924 46,424
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 49,476 48,924 46,424
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 552 2,500 2,500
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 552 2,500 2,500 Net Increase/(Decrease) to Fund Balance (552) (2,500) (2,500) Fund Balance as of June 30, 48,924 46,424 43,924
Schedule of Citizens Donations (150) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
166 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 308
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.
167 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 309
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 150 CITIZENS DONATIONS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
5941 DONATION 700 0 0 0
590 OTHER REVENUE 700 0 0 0
150 CITIZENS DONATIONS 700 0 0 0
168 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 150555 CITIZENS DONATIONS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
8905 DON.EXP-ANIMAL SHELTER 0 552 2,500 2,500 0.00%
8000 SERVICES & SUPPLIES 0 552 2,500 2,500 0.00%
150555 CITIZENS DONATIONS 0 552 2,500 2,500 0.00%
169 Attachment 1
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 21,307 105,992 119,798
Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations,
and CIP Carryforward (5,786)
Available Beginning Fund Balance 21,307 100,205 119,798 Revenues and Other Sources of Funds:

Revenues 63,586 39,000 31,000
Transfers-In 270,000 260,000 250,000
Total Revenues and Other Sources of Funds 333,586 299,000 281,000 Expenditures and Other Uses of Funds:

Salaries & Benefits 164,444 193,907 188,462
Services & Supplies 84,458 85,500 80,500
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out - - -
Total Expenditures and Other Uses of Funds 248,901 279,407 268,962 Net Increase/(Decrease) to Fund Balance 84,684 19,593 12,038 Fund Balance as of June 30, 105,992 119,798 131,836
Schedule of Cultural Arts (151) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
170 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 312
DEPARTMENT: City Manager Program Or Division: Cultural Arts

DIVISION PURPOSE AND DESCRIPTION
This division is responsible for implementing programs and initiatives that support and enhance arts and cultural activities in the community. The division serves as staff liaison to the Cultural Arts Commission.

ACTION STRATEGIES

1. Support arts and cultural initiatives through programs and activities led by the City Manager’s Office.

2. Provide staff support to the Cultural Arts Commission and engage with Coronado’s arts community.

3. Foster collaboration across departments to deliver arts and cultural programming in City facilities and public spaces.

IMPORTANT ACTIVITIES OR PROJECTS FOR FY 2026-27

1. Maintain and enhance the City’s public art inventory, including digital archiving and development of maintenance schedules.

2. Facilitate capacity-building opportunities and training for local nonprofit arts organizations.

3. Participate in and support local events, including the Coronado Flower Show.

4. Manage the Orange Avenue Banner Program to highlight local artists and nonprofit organizations.

5. Promote arts and cultural programming through media outreach, storytelling, and social media engagement.

6. Curate, jury, and present visual arts exhibitions at the C3 Gallery and the John D. Spreckels Center.
171 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 313
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 151 CULTURAL ARTS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
5625 CAC -PUBLIC ART 0 25,797 0 0
5627 CAC -VISUAL ARTS 2,289 1,789 3,000 1,000 -66.67%
510 CHARGES-CURRENT SERVICES 2,289 27,586 3,000 1,000 -66.67% 5860 GRANT REVENUE 100 36,000 36,000 30,000 -16.67%
570 INTERGOVERNMENTAL REVENUE 100 36,000 36,000 30,000 -16.67% 6910 TRANSFERS IN 195,450 270,000 260,000 250,000 -3.85% 690 OTHER FINANCING SOURCES 195,450 270,000 260,000 250,000 -3.85% 151 CULTURAL ARTS 197,839 333,586 299,000 281,000 -6.02% 172 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 151551 CULTURAL ARTS
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
7010 SALARIES & WAGES 122,914 104,276 118,520 119,141 0.52% 7115 CAFETERIA PLAN BENEFIT 23,232 16,693 26,666 28,266 6.00% 7119 PERS STABILIZATION ADJ. 1,721 1,711 1,451 1,096 -24.47% 7120 RETIREMENT PLAN -MISC. 15,782 10,640 15,376 11,929 -22.42% 7122 RETIREMENT PLAN-MISC.UAL 18,723 21,121 21,028 16,704 -20.56% 7125 SOCIAL SECURITY CHARGES 7,655 6,512 7,255 7,387 1.82% 7130 MEDICARE CHARGES 1,790 1,523 1,697 1,729 1.90%
7135 WORKERS COMP.INS.CHARGES 2,001 1,968 1,914 2,210 15.46% 7000 PERSONNEL SERVICES 193,819 164,444 193,907 188,462 -2.81% 8030 CONTRACT SERVICES 92,211 27,956 1,500 1,500 0.00%
8415 TRAINING,MTGS,MEMBERSHIPS 1,261 642 4,000 4,000 0.00% 8425 PRINTING SERVICES 353 619 1,000 1,000 0.00%
8460 GRANT EXPENSE 23,138 20,454 36,000 30,000 -16.67%
8621 CAC -ARTS EDUCATION EXP 0 159 0 0
8622 CAC -ARTS PARTNERS EXP 741 349 0 0
8623 CAC -COMMUNICATIONS EXP 7,080 5,416 6,000 6,000 0.00% 8624 CAC -LITERARY ARTS EXP 1,071 218 0 0
8625 CAC -PUBLIC ART EXP 20,020 15,858 16,000 20,500 28.12% 8626 CAC -SPECIAL EVENTS EXP 2,369 6,390 5,000 5,000 0.00% 8627 CAC -VISUAL ARTS 7,371 6,396 16,000 12,500 -21.88% 8000 SERVICES & SUPPLIES 155,616 84,458 85,500 80,500 -5.85% 151551 CULTURAL ARTS 349,435 248,901 279,407 268,962 -3.74% 173 Attachment 1
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 16,787,582 6,719,213 6,520,478 Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 16,787,582 6,719,213 6,520,478 Revenues and Other Sources of Funds:

Revenues 10,770,484 301,265 78,733
Other Sources of Funds - - -
Total Revenues and Other Sources of Funds 10,770,484 301,265 78,733 Expenditures and Other Uses of Funds:

Salaries & Benefits - - -
Services & Supplies - - -
Other Expenditures - - -
Capital Expenditures - - -
Transfers-Out 20,838,853 500,000 -
Total Expenditures and Other Uses of Funds 20,838,853 500,000 - Net Increase/(Decrease) to Fund Balance (10,068,369) (198,735) 78,733 Fund Balance as of June 30, 6,719,213 6,520,478 6,599,210 Schedule of CDA Loan (160) Fund
Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
174 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 316
DEPARTMENT: Administrative Services Program Or Division: Community Development Agency
(CDA) Loan Fund

PROGRAM PURPOSE AND DESCRIPTION
The purpose of this fund is to account for repayments to the General Fund from the Successor Agency for loans originally issued to the former Community Development Agency (CDA). In prior years, this fund received annual loan repayments of $2,780,754 from the Successor Agency.

In October 2018, the City refinanced the remaining loan balances through bond issuance and transferred the proceeds of $33 million in proceeds to this fund. The proceeds are restricted for use on capital projects.

In Fiscal Year 2025-26, the City has fully utilized available funds for capital projects in accordance with the City Council’s approved resolution, with the majority of expenditures supporting the Parker Pump Station project.
175 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 317
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 160 CDA LOAN FUND
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
4701 INTEREST ON CDA LOAN 98,941 92,364 86,300 78,733 -8.77% 4710 INVESTMENT EARNINGS 558,440 485,426 214,965 0 -100.00% 470 USE OF MONEY & PROPERTY 657,381 577,790 301,265 78,733 -73.87% 6910 TRANSFERS IN 0 10,192,694 0 0
690 OTHER FINANCING SOURCES 0 10,192,694 0 0
160 CDA LOAN FUND 657,381 10,770,484 301,265 78,733 -73.87% 176 Attachment 1
City of Coronado Expenditures Budget
Fiscal Year 2026-27
Budget Unit: 160591 CDA LOAN FUND-USES
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
9510 TRANSFER OUT 14,763,196 20,838,853 500,000 0 -100.00% 9000 PROPERTY 14,763,196 20,838,853 500,000 0 -100.00%
160591 CDA LOAN FUND-USES 14,763,196 20,838,853 500,000 0 -100.00% 177 Attachment 1
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 962,174 973,195 1,008,170
Non-Spendable Fund Balance - - -
Available Beginning Fund Balance 962,174 973,195 1,008,170 Revenues and Other Sources of Funds:

Revenues 11,021 34,975 31,726
Transfers-In - - -
Total Revenues and Other Sources of Funds 11,021 34,975 31,726 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 11,021 34,975 31,726 Fund Balance as of June 30, 973,195 1,008,170 1,039,896 Combined F. Harpst Bequest Interest and Principal (170 & 171) Funds Sources and Uses for the Fiscal Years Ending
June 30, 2025, 2026, and 2027
178 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 320
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.
179 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 321
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 170 F.HARPST BEQUEST-PRINCIPAL
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
4710 INVESTMENT EARNINGS 0 0 23,807 0 -100.00%
470 USE OF MONEY & PROPERTY 0 0 23,807 0 -100.00%
170 F.HARPST BEQUEST-PRINCIPAL 0 0 23,807 0 -100.00%
180 Attachment 1
City of Coronado Revenue Budget
Fiscal Year 2026-27
Budget Unit: 171 F.HARPST BEQUEST-INTEREST
Account Account Title FY 2023-24
Actual
FY 2024-25
Actual
FY 2025-26
Estimated Actual
FY 2026-27
Proposed
Variance
4707 UNREALIZED GAIN/LOSS INV 2,288 1,053 0 0
4710 INVESTMENT EARNINGS 10,325 9,968 11,168 31,726 184.07% 470 USE OF MONEY & PROPERTY 12,613 11,021 11,168 31,726 184.07% 171 F.HARPST BEQUEST-INTEREST 12,613 11,021 11,168 31,726 184.07% 181 Attachment 1

CITY OF CORONADO

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182 Attachment 1
Item 8.c
May 19, 2026 City of Coronado Page 324
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Actual Proposed
Fund Balance as of July 1, 392,765 552,870 286,867
Non-Spendable Fund Balance - - -
Encumbrances, Continuing Appropriations,
and CIP Carryforward (31,208)
Available Beginning Fund Balance 392,765 521,662 286,867 Revenues and Other Sources of Funds: