Del Mar City Council
May 27, 2025

Table of Contents
5-27-2025 Special Meeting Agenda - Budget Workshop
Item 1- Budget Report - CC & FC 5-20-25
Item 2- Council Goals and Priorities Recap
24 246
Del Mar City Council
Special Meeting Agenda
City of Del Mar Town Hall
1050 Camino del Mar, Del Mar, California
1050 Camino del Mar, Del Mar, CA 92014 www.delmar.ca.us Civility Works: The Del Mar Code of Civil Discourse: Together we will promote inclusion; listen to understand; show respect; be clear and fair; and focus on the issue.

NOTICE AND CALL OF

SPECIAL MEETING OF THE DEL MAR

CITY COUNCIL-BUDGET WORKSHOP
Tuesday, May 27, 2025, 1:00 p.m.

City of Del Mar Town Hall
1050 Camino del Mar, Del Mar, California
*********************************************
NOTICE IS HEREBY GIVEN that the Mayor of the City of Del Mar has called a Special Meeting at the time and place listed above to consider the following: Please refer to the attached agenda.

CERTIFICATION
I, Sarah Krietor, Administrative Services Manager/City Clerk of the City of Del Mar, hereby certify that a copy of this notice was posted at City Hall and distributed to the City Council on May 22 2025, at approximately 4:40 p.m.

Sarah Krietor, Administrative Services
Manager/City Clerk
Assistance for Persons with Disabilities: In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Administrative Services Department at 1050 Camino del Mar or by calling (858) 755-9313.

Notification of at least 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.

Terry Gaasterland
Mayor

Tracy Martinez
Deputy Mayor
Dan Quirk
Council Member
John W. Spelich
Council Member
Ashley Jones
City Manager
Leslie E. Devaney
City Attorney
Sarah Krietor
Administrative
Services
Manager/City Clerk
Del Mar City Council Special Meeting May, 27, 2025
Agenda – Budget Workshop Page 2
1050 Camino del Mar, Del Mar, CA 92014 www.delmar.ca.us I. CALL TO ORDER/ROLL CALL
II. PLEDGE OF ALLEGIANCE
III. PUBLIC COMMENT
Public comment is restricted to only items listed on the Special Meeting Agenda.

Members of the public can participate in City Council meetings in-person or via written comment (Red Dot). Anyone may address the City Council for up to three minutes, at the Mayor’s discretion, on items on the agenda. Agenda items may be addressed in any order at the discretion of the Mayor. When addressing the Council, please state your name for the record. Any electronic presentations must be received before 9 a.m. on the date of the Council meeting. No PowerPoint presentations can be loaded during the meeting.

In-Person Participation: Please submit a completed “Speaker Slip”, including the item number you wish to speak on, to the City Clerk prior to the Mayor announcing the agenda item. The forms are located near the door at the rear of the Town Hall meeting room.

When called to speak, please approach the podium and state your name for the record Written Comments: Members of the public can participate in the meeting by submitting a written red dot comment via email to [email protected]. The deadline to submit written comments is 12 p.m. on the day of the meeting and the subject line of your email should clearly state the agenda item you are commenting on.

IV. CITY COUNCIL BUSINESS

1. Distribution of Proposed Fiscal Years 2025-2026 and 2026-2027 Operating & Capital Budget
Recommended Action: It is recommended that the City Council review the proposed Fiscal Year 2025-2026 and 2026-2027 Operating and Capital Budget, receive a presentation, and provide feedback and direction to staff.

Reference: Clerk’s File No. 202-1

2. Continued from May 19, 2025: Recap of the 2025 City Council Goals and Priorities Setting Workshop and Council Approved FY 2025-26 and FY 2026- 27 City Work Plans
Recommended Action: Staff recommends that the City Council receive this report, which includes the approved Fiscal Year (FY) 2025-26 and FY 2026-27 City Work Plan reflecting Council feedback from the 2025 City Council Goals and Priorities Setting Workshop, and provide direction to staff as appropriate.

Reference: Clerk’s File No. 401-1
V. ADJOURNMENT
City of Del Mar
Budget Report
TO: Honorable Mayor and Councilmembers
Chair and Members of the Finance Committee
FROM: Ashley Jones, City Manager
Marco Camacho, Finance Manager/Treasurer
DATE: May 20, 2025
SUBJECT: Distribution of Proposed Fiscal Years 2025-2026 and 2026-2027 Operating & Capital Budget
REQUESTED ACTION/RECOMMENDATION:

Staff is distributing the Proposed Fiscal Years 2025-2026 and 2026-2027 Operating & Capital Budget (Proposed Budget) to the Finance Committee and City Council for review in preparation for the upcoming Finance Committee meeting to be held on May 20, 2025, and City Council Budget Workshop scheduled for May 27, 2025, the feedback from which will be used to develop a final budget for City Council consideration on June 16, 2025. Additionally, staff requests that the Finance Committee consider the Proposed Budget and provide a recommendation(s) to the City Council for consideration at their Budget Workshop.

DISCUSSION/ANALYSIS:

Staff is pleased to present a proposal for a balanced two-year budget that includes maintenance of a strong 20% General Fund Contingency (GFC) fund balance. Major General Fund revenues have recovered since the pandemic and have recorded minor growth in recent years. These resources enabled staff to prepare a two-year budget proposal that maintains all services and operations, and funds an unprecedented level of priority capital and special projects.

As will be discussed in further detail in this report, the Proposed Budget results in a projected GFC for FY 2025-2026 of 21.76% (79 days of operations); and 20.45% (75 days of operations) in FY 2026-2027. The Proposed Budget includes transfers to reserves of $250,000 to the Pension Reserve Fund and $250,000 to the Housing Reserve Fund in FY 2025-2026. In addition, FY 2026-2027 includes transfers of $250,000 to the Pension Reserve Fund, $250,000 to the Housing Reserve Fund, and $525,000 to the Capital Reserve.

As the Council provides direction on the Proposed Budget and any desired changes, the contingency will be adjusted accordingly, which may result in additional adjustments to proposed transfers. All changes will be included when the final budget is presented to the Council on June 16, 2025 for consideration.

REVENUE PROJECTIONS
Based on the information available at this time, staff have calculated moderate revenue projections for the upcoming two fiscal years. Staff will continue to closely monitor revenues and will provide an update to the Finance Committee and the City Council as part of the annual Mid-Year Financial Report process following the first six months of the coming fiscal year.
1 May 27, 2025 Item 1
Proposed Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget Finance Committee and City Council
May 20, 2025

In comparison to current fiscal year budget, General Fund revenues are projected to increase by $388,290 (1.7%) in FY 2025-2026. General Fund revenues are anticipated to increase by an additional $1,197,870 (5.1%) in FY 2026-2027, when compared to FY 2025-2026. These projections are based on the anticipation that revenues will continue to gradually increase with some revenue remaining flat. Revenue growth in both fiscal years is primarily driven by the City’s three largest sources as discussed in the following section of this report. Revenue projections for the second year will be re-evaluated and updated during the Budget Update process that will occur during the third quarter of FY 2025-26. All other projections are included in the Revenue Summary report of Attachment A.

Property Tax:

Property tax is the City’s largest source of revenue and accounts for approximately 36% of total General Fund revenues. Del Mar continues to benefit from property valuation increases.

Based on the County Assessor’s Office maximum valuation increase of approximately 2%, the average increase of 5.9% in the past seven (7) years, and the current turnover of property ownership, which resets the valuation of a property, staff has applied a 4.5% increase to property tax projections for FY 2025-2026 and FY 2026-2027. Based on these calculations, the projected property tax revenue for FY 2025-2026 is $8,394,000, and $8,771,690 for FY 2026-2027. Table A includes historical property tax results and percent of increase from the prior year results.

Table A – Property Tax Revenues
Fiscal Year Actual/Projection* % Change
2017-2018 $5,405,272 5.4%
2018-2019 5,662,270 4.8%
2019-2020 5,983,399 5.7%
2020-2021 6,384,954 6.7%
2021-2022 6,615,450 3.6%
2022-2023 7,241,627 9.5%
2023-2024 7,651,288 5.7%
2024-2025 8,070,000* 5.4%
2025-2026 8,394,000* 4.0%
2026-2027 8,771,690* 4.5%
Transient Occupancy Tax (TOT):

TOT is the second largest source of revenue for the City and accounts for approximately 18% of total General Fund revenues. Based on feedback provided by the Del Mar Village Association, who maintains regular communication with the City’s hotel operators, staff does not anticipate any activities that will reduce TOT collections for the upcoming year. Based on actual receipts received to date, staff has prepared the following historical data which includes FY2025-26 and FY 2026-2027 revenue projections (Table B). As additional data is collected, any recommended adjustment to revenue projections will be made as part of the Mid-Year Financial Report.
2 May 27, 2025 Item 1
Proposed Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget Finance Committee and City Council
May 20, 2025

Table B – Transient Occupancy Tax (TOT) Revenues
Month 1
st QTR
(Jul-Sep)
2 nd QTR
(Oct-Dec)
3 rd QTR
(Jan-Mar)
4 th QTR
(Apr-Jun)
TOTAL
2017-18 $981,336 $630,656 $651,617 $743,360 $3,006,969
2018-19 992,252 641,705 632,955 709,929 2,976,841
2019-20 983,129 629,724 525,043 162,609 2,300,504
2020-21 658,185 329,677 203,909 600,317 1,792,090
2021-22 1,112,707 738,449 616,444 952,267 3,419,866
2022-23 1,356,485 788,185 717,328 952,394 3,816,392
2023-24 1,277,734 845,848 738,330 937,126 3,799,038
2024-25 1,314,788 894,404 847,650 943,158* 4,000,000
2025-26 1,364,480* 936,000* 881,920* 977,600* 4,160,000 2026-27 1,419,060* 973,440* 917,200* 1,016,700* 4,326,400 *Anticipated revenue collection.

In addition to the primary TOT revenue, the Proposed Budget also includes the addition of new revenue associated with Short-Term Rentals (STR). The City’s STR Ordinance is currently pending California Coastal Commission (CCC) certification review before it returns for City Council action, and then back again to the CCC for final certification. Implementation of the STR regulations is anticipated in spring 2026. Accordingly, the Proposed Budget includes the full STR revenue estimate of $775,000 in FY 2026-2027, and a quarter, or $193,750, in FY 2025-2026.

Sales & Use Tax:

As part of the City’s agreement with HdL Companies (HdL) for sales tax audit services, they present the City with revised budget estimates every six months. HdL is a well-recognized and respected firm in the government finance industry and are known to provide quality information and accurate projections. Staff has implemented HdL’s sales tax revenue projections for the next two fiscal years, which maintain FY 2025-2026 revenues unchanged from the current year at $2,3000,000, and reflect a 4.3% increase in FY 2026-2027 to $2,400,000.

For the beginning of FY 2024-2025, HdL reported that taxable sales for all of San Diego County and the Southern California region were down 2.3% over the comparable period in 2023. Additionally, California’s local one cent sales and use tax receipts for July through September 2024 were also 2.3% lower than the same quarter in the prior year. Outperforming state and regional trends, Del Mar’s actual sales were up 2.3% in the first three months of FY 2024-2025.

HdL’s March 2025 Statewide Forecast anticipates the gains of the prior fiscal years to have continued slow growth for the current year and in FY 2025-2026. Contributing factors include inflation, high interest rates, weaker consumer confidence, lower household discretionary spending, and falling gas prices. The forecast did not include any assumptions regarding federal tariffs or policies affecting employment in local industries. Table C summarizes historical and projected sales tax revenues.
3 May 27, 2025 Item 1
Proposed Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget Finance Committee and City Council
May 20, 2025

Table C – Sales Tax Revenues
Fiscal Year Actual/Projection* % Change
2017-2018 $2,136,523 (4.1%)
2018-2019 2,208,416 3.4%
2019-2020 1,472,389 (33.3%)
2020-2021 1,147,970 (22.0%)
2021-2022 2,068,716 80.2%
2022-2023 2,306,262 11.5%
2023-2024 2,196,466 (4.8%)
2024-2025 2,300,000* 4.7%
2025-2026 2,300,000* 0%
2026-2027 2,400,000* 4.3%
The tables below are an economic analysis of sales tax activity in a couple of key economic segments, including the Fairgrounds, businesses located on the East side of Camino del Mar (CDM), and businesses located on the West side of CDM. The following three tables (Tables D-F) provide historical trends for the past five (5) years. Consistent with HdL’s forecast, sales tax revenues for the next two years are projected to be similar to FY 2024-2025 with only slight increases.

Table D – Fairgrounds
Fairgrounds FY2021 FY2022 FY2023 FY2024 FY2025
3 rd Qtr (Jul-Sep) $25,817 $132,141 $232,361 $252,137 $246,299 4 th Qtr (Oct-Dec) 15,960 78,429 64,414 54,432 113,439
1 st Qtr (Jan-Mar) 8,607 7,778 22,801 38,801 40,002*
2 nd Qtr (Apr-Jun) 48,975 245,784 238,566 239,659 240,000* Totals $99,359 $464,132 $558,142 $585,029 $639,740*
Table E – East CDM
East CDM FY2021 FY2022 FY2023 FY2024 FY2025
3 rd Qtr (Jul-Sep) $52,616 $135,814 $142,732 $141,613 $148,784 4 th Qtr (Oct-Dec) 63,053 131,733 122,679 127,972 125,976 1 st Qtr (Jan-Mar) 79,458 121,468 117,938 120,628 120,000* 2 nd Qtr (Apr-Jun) 125,628 132,771 131,934 133,939 132,000* Totals $320,755 $521,786 $515,283 $524,152 $526,760*
Table F – West CDM
West CDM FY2021 FY2022 FY2023 FY2024 FY2025
3 rd Qtr (Jul-Sep) $48,230 $184,293 $194,727 $181,369 $186,947 4 th Qtr (Oct-Dec) 52,185 137,748 135,958 139,050 144,333 1 st Qtr (Jan-Mar) 68,421 134,621 127,069 116,472 117,000* 2 nd Qtr (Apr-Jun) 131,226 172,350 153,656 156,678 157,000* Totals $300,062 $629,012 $611,410 $593,569 $605,280*
*Beginning with 1st Quarter in FY 2025, all amounts that follow are projections. 4 May 27, 2025 Item 1
Proposed Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget Finance Committee and City Council
May 20, 2025

These three segments represent roughly 75% of the total sales tax revenue generated in the City. Staff will continue to monitor sales tax activity and will adjust during the Mid-Year Financial Report as necessary.

Parking Meter and Violations
As illustrated in Table G below, parking meter revenues can fluctuate, but serve as a constant source of revenue. The weather, planned events, and visitor demand are key factors that contribute to annual fluctuations. Parking meter revenues are projected to be 15.1% over the FY2023-2024 total. Based on current trends, revenue is projected to be $1,535,000 in FY2025-2026 and $1,585,000 in FY2026-2027.

Parking violation revenue is projected to come in approximately 3.8% over the FY2023-2024 total. This projection is largely driven by bail amounts (fees) increasing on July 1, 2024, as part of the User Fee inflationary adjustment, and the increased ability to acquire vehicle registered owner data. Another inflationary user fee adjustment will take effect on July 1, 2025. These factors are anticipated to sustain parking violation revenues which are projected to slightly increase over the next two years. Based on current trends, revenue is projected to be $1,400,000 in FY2025-2026 and $1,450,000 in FY2026-2027.

Table G – Parking Meter and Parking Violation Revenues
Fiscal Year Parking Meter
Actual/Projection*
% Increase Parking Violation
Actual/Projection*
% Increase
2017-2018 $952,412 14.5% $446,410 34.2%
2018-2019 1,127,508 18.4% 508,842 14.0%
2019-2020 1,072,694 (4.9%) 593,192 16.6%
2020-2021 1,600,307 49.2% 896,374 51.1%
2021-2022 1,513,143 (5.4%) 903,237 0.8%
2022-2023 1,268,930 (16.1%) 1,368,108 51.5%
2023-2024 1,433,473 12.9% 1,395,851 2.0%
2024-2025 1,650,000* 15.1% 1,450,000* 3.9%
2025-2026 1,535,000* (6.9%) 1,400,000* (3.4%)
2026-2027 1,585,000* 3.3% 1,450,000* 3.6%
*Beginning with FY 2024-2025, all amounts that follow are projections.

All revenue projections are based on data and information available at this time. Staff will return to the Finance Committee and City Council at Mid-Year with re-evaluated revenue projections based on the year-to-date revenues and impacts based on increased parking rates.

OPERATING EXPENDITURES
In comparison to the current year budget, the Proposed Budget reflects an increase to General Fund operating expenditures of $1,299,705 (7.7%) in FY 2025-2026, and an additional increase of $659,740 (3.6%) in FY 2026-2027. Operational expenditure categories consist of Employee Services; Maintenance and Operations; and Contractual Services. The analysis below will focus on General Fund Expenditures and is consistent with the approach to expenditure increases in other Special Revenue Funds. 5 May 27, 2025 Item 1
Proposed Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget Finance Committee and City Council
May 20, 2025

A. Employee Services
This budget category includes costs for all salaries, benefits, workers’ compensation, and overtime pay to internal staff. In comparison to the current year budget, this category is proposed to increase by $951,440 (11.1%) in FY 2025-2026, and an additional $478,540 (5.0%) in FY 2026-2027.

Included in the two-year budget are negotiated Cost of Living Adjustments (COLA) for the Del Mar Firefighter’s Association (DMFA) employees of 3.0% effective July 1, 2025, and an increase of 3.0% effective July 1, 2026. Consistent with past practice, the same COLA increases were applied for all City employees and are included in the Proposed Budget.

At this time, the City is in the process of negotiating a new Memorandum of Agreement (MOA) with the Del Mar City Employees Association (DMCEA), which will go into effect on July 1, 2025, so potential changes to DMCEA employee salaries or benefits are not reflected in the Proposed Budget at this time.

Unfunded Accrued Pension Liability (UAL)
Included in the Proposed Budget is an increase of $210,000 in required annual unfunded liability pension payment obligations for a new total amount of $1.6 million. Since the UAL payment is related to current and past employees, beginning in FY 2025-2026, the allocation of the UAL payment is based on allocation of projected salaries in comparison to prior years where UAL was allocated based on an individual employees’ pension plan. This change has minimal impact to the General Fund.

B. Maintenance and Operations
This budget category consists of costs related to day-to-day operations and includes items like operating supplies, utility expenses, vehicle maintenance, general maintenance and related supplies, and postage. In total, when compared to the current year budget, the Maintenance and Operations category increased by $107,585 (5.9%) in FY 2025-2026, and an additional increase of $82,110 (4.3%) in FY 2026-2027.

The majority of the increase in the first year is related to an increase in the Risk Management Program for increased costs of property, liability, and other insurance premiums; Information Systems Program updates for computer software and licensing; an increase in the Facilities Program for additional facility maintenance including required service certifications for elevators located at the Beach Safety Center, Powerhouse, and City Hall; and, an increase in utility costs which are not within the City’s control. These increases are partially offset by a reduction in anticipated costs for small tools and equipment across several programs.

C. Contractual Services
This budget category consists of all contractual services provided by outside vendors and includes items such as law enforcement, landscaping, tree trimming, janitorial, audit, and consulting and other professional services. When compared to the current year budget, the Contractual Services category increased by $240,680 (3.7%) in FY 2025-2026, and an additional $99,090 (1.5%) in FY 2026-2027. Most contractual services are maintaining the same level of service as was provided at the end of the current year. 6 May 27, 2025 Item 1
Proposed Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget Finance Committee and City Council
May 20, 2025

The majority of the increase in the first year is related to adjustments in costs associated with; Sheriff contracts in the Law Enforcement program for traffic patrol and enforcement services; third party administrator contract for parking citation collections which is offset by an increase in revenue; services provided by the DMVA; Cooperative Agreement for Fire management services and dispatch services in the Fire program; and, City Engineer and traffic engineering contractual services. The net increase also accounts for slight budget decreases in the Legal Services Program and contractual planning staff services.

CAPITAL IMPROVEMENT PROJECTS
Included in Attachment A is a summary of capital projects and an updated 10-year Capital Improvement Program (CIP) which includes projects in Facilities; Storm Drains; Streets; and Open Space. The Proposed Budget includes capital project funding requests totaling $5,559,540 in FY 2025-2026, and $17,757,750 in FY 2026-2027. Many of these projects are funded with outside local, state and federal sources of funding.

The Proposed Budget includes capital funding requests to advance some of the City’s key infrastructure improvements. The 29th Street Sea Wall and Beach Access project will be utilizing funds to complete design and permitting. Replacement of the Camino del Mar Bridge is also anticipated to complete permitting and design with construction anticipated to begin mid-FY 2026-2027. In FY 2025-2026 the City will be looking to complete construction of the Jimmy Durante Blvd Bluff Repairs and Storm Drain Inlet Resurfacing project. This project will expand the retaining structure that was engineered and constructed following the bluff failure in 2019. Requested funding provides for the construction of the San Dieguito Drive Development project, which will be coordinated with the completion of UUD X1A Crest Canyon. The Proposed Budget concentrates the majority of the City’s annual pavement rehabilitation projects and resources for the Jimmy Durante Blvd Pavement Improvements project. This complete grind and overlay effort is anticipated to begin in January 2026. The capital budget will provide for additional storm drain, water, and wastewater system improvements. The City’s Work Plan also includes continuing work on other CIPs not included in the tables below with carryover funds from the current fiscal year.

In FY 2025-2026, $3,758,630 of the total capital costs have a GFC impact of 18.53%, and $2,372,060 of FY 2026-2027 projects have a 13.84% GFC impact. The proposed General Fund requests for Capital Improvement Projects are included in Table I below.

Table I – Capital Improvements Projects
Project Name Funding Source FY2025-26 FY2026-27
29th St. Seawall and Beach
Access
General Fund $50,000 $1,300,000
CDM Bridge* Fed/County Grants 1,170,000 15,000,000
Jimmy Durante Emergency
Bluff Repair
General Fund 700,000 -
San Dieguito Dr. Design General Fund 1,080,000 -
Reconstruct Storm Drain
Inlets
General Fund 390,000 -
Jimmy Durante Blvd
Pavement Improvements
General Fund/SB1
TransNet
1,924,750 -
7 May 27, 2025 Item 1
Proposed Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget Finance Committee and City Council
May 20, 2025

Stratford Ct Pavement
Improvements
General Fund - 862,750
Storm Drain Improvements Federal Grant 244,790 595,000
Total $5,559,540 $17,757,750
*These projects are offset by local, state or federal funding.

The capital projects included in the Proposed Budget for Water and Wastewater are listed in Table J and have no impact to the General Fund Contingency:

Table J – Enterprise Fund CIPs
Enterprise Fund Projects FY 2025-2026 FY 2026-2027
Water Infrastructure Improvements $312,000 369,000
Wastewater Infrastructure Improvements 250,000 300,000
Total $562,000 $669,000

SPECIAL PROJECTS
Included in is a list of Special Projects and their corresponding estimated budget and description. All capital and special projects were discussed during the March 5, 2025, City Council Goals & Priorities Setting Workshop, which is the basis of the City’s Work Plan and development of the Proposed Budget. Table K below includes new funding requests for special projects. Active projects anticipating to carry forward current year budget appropriations are not reflected in the table below.

Table K – Special Projects
PROJECT NAME FY 2025-2026 FY 2026-2027
SCOUP Sand Replenishment $10,000 $-
Short Term Rental Ordinance 110,000 -
Affordable Housing Incentives 21,000 50,000
Housing State Law Alignment #1* 900,000 3,100,000
Fair Housing Amendments* 75,000 10,000
Shoreline/Living Levee* 570,000 -
Enterprise Resource Planning (ERP) System
Implementation
200,000 200,000
Curbside Management Inventory 137,000 -
Carmel Valley Precise Plan 20,000 -
Lot Line Adjustment 10,000 -
Legal Services for Special Projects not listed 40,000 30,000 Totals $2,093,000 $3,390,000
*These projects are offset by local, state or federal funding.

Special projects included in the Proposed Budget for FY 2025-2026 total $2,093,000 and have a 1.5% impact on the General Fund Contingency. Fiscal Year 2026-2027 special projects total $3,390,000 and have a 3.8% impact on the General Fund Contingency. 8 May 27, 2025 Item 1
Proposed Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget Finance Committee and City Council
May 20, 2025

Measure Q
The City’s agreement with HdL for sales tax audit services includes the review and audit of Measure Q funds. Using consensus forecasting, HdL has projected Measure Q revenue at $3.6 million for FY 2025-2026 and nearly $3.7 million for FY 2026-2027. Staff is projecting Measure Q revenues for each of the next two fiscal years to be roughly $3.6 million. Measure Q includes online sales made by residents that are directly allocated to the City, whereas sales tax revenues are included in the County Pool and allocated based on the percentage of total sales tax receipts for the quarter. The City is also directly allocated 1% of Measure Q Funds for vehicle purchases made by Del Mar residents outside of the City.

The capital projects included in the Proposed Budget for Measure Q are listed in Table L and have no impact to the General Fund Contingency. Measure Q funding will continue to advance the City’s utility undergrounding district projects. On February 3, 2025, the Council directed staff to pursue debt financing through the California Infrastructure and Economic Development Bank (IBank). Staff and the City’s consultant, NHA Advisors, continue to update and analyze cash flow scenarios as new project cost information becomes available. While the final borrowing amount has not been determined, the Proposed Budget assumes loan proceeds of $12 million in FY 2025-2026, and debt service payments that would be due for FY 2025-2026 and FY 2026-2027 as noted in Table L. Funding from Measure Q is also proposed to complete the Shores Park Master Plan.

Table L – Measure Q CIPs
Project Name – Measure Q FY 2025-2026 FY 2026-2027
Undergrounding – UUD 1A Stratford Ct South $22,760 $-
Undergrounding – UUD X1A Crest Canyon 4,974,850 2,717,080 Undergrounding – UUD 1B Stratford North 41,140 4,632,540 Undergrounding – UUD 25th Street 100,000 -
Jimmy Durante Blvd Pavement Improvements 45,500 -
Stratford Ct Pavement Improvements - 47,250
Undergrounding Project - General 455,000 210,000
Shores Park Master Plan 200,000 -
Total Project Exp $5,839,250 $7,606,870
Debt Service Payment $166,500 $1,442,360
The Proposed Budget also includes the Measure Q Fund’s proportional share of the City’s required Maintenance of Effort (MOE) contribution, totaling $45,500 in FY 2025-2026 and $47,250 in FY 2026-2027. These funds are required to be used for the Jimmy Durante Blvd payment improvements in FY 2025-2026 and the Stratford Ct pavement improvements in FY 2026-2027. The City’s MOE calculation is based on the City’s General Fund revenue growth rate, which includes Measure Q funds, and is re-calculated every three years. The next recalculation is expected to be received within the next fiscal year and will impact the FY 2026-2027 required MOE. The updated MOE will be updated in June 2026, during the presentation of the FY 2026-2027 Operating and Capital Budget Update.

The projected ending Measure Q fund balance at June 30, 2026, is $8,349,410, and an ending fund balance of $2,986,300 is projected at June 30, 2027. 9 May 27, 2025 Item 1
Proposed Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget Finance Committee and City Council
May 20, 2025

IMPACTS TO GENERAL FUND RESERVES
Updated Reserve Policies
The Proposed Budget has been developed in adherence to the City’s reserve policies and practices. Strategic thought and deliberation have been applied to maintain operations, fund priority capital needs, and sustain adequate reserves.

Pension Reserve
The City’s Pension Reserve Policy includes a goal of reaching 100% funded status based on the City’s audited financial statements by June 30, 2032, with the ability to extend the timeline to avoid significant impacts to critical operations and projects. Based on the most recent Annual Comprehensive Financial Report (ACFR), the City had an unfunded liability of nearly $17.4 million. To achieve the stated goal, this would equate to a transfer of $1.25 million for approximately the next seven years. Based on the necessary capital projects that need to be completed in the upcoming two fiscal years, the Proposed Budget includes transfers of $250,000 in FY 2025-2026 and FY 2026-2027 to the Pension Reserve. Additional reserves may be proposed when the FY 2024-2025 final results are presented to the City Council.

Housing Reserve
Based on the anticipated Housing Programs that needed to be implemented by the City, in FY 2021-2022, the City established a Housing Reserve Fund for future Housing related Special and Capital Projects. As of June 30, 2024 the balance in the Housing Reserve fund is $1.65 million. Included in the Proposed Budget is a transfer of $250,000 in each year to the Housing Reserve. In addition, included in FY 2026-2027 is the use of $500,000 of Housing Reserve funds that will be applied toward the Housing Element 6th Cycle – Affordable Housing City-Owned Special Project budget. The balance of the Housing Reserve fund at June 30, 2027 is projected to remain at $1.65 million.

General Fund Contingency Policy
As a matter of best public financial practice, the City maintains and follows the General Fund Contingency (GFC) Policy to secure and maintain investment-grade credit ratings, meet seasonal shortfalls in cash flow, and reduce susceptibility to emergency or unanticipated expenditures or revenue shortfalls. The adopted policy provides an acceptable GFC rate ranging from 15% to 30%, with a targeted goal of 25% when feasible. The proposed GFC for FY 2025-2026 is 21.76%, and 20.45% for FY 2026-2027. These rates also account for proposed transfers in the amount of $250,000 each to the Housing Reserve and Pension Reserve in FY 2025-2026. Proposed transfers for FY 2026-2027 include $250,000 each to the Housing Reserve and Pension Reserve, and $525,000 to the Capital Projects Reserve.

Equipment Replacement Reserve Calculation
Equipment replacement needs have been accounted for in the Proposed Budget and no additional reserve transfers are proposed. Beyond FY 2026-2027, the City anticipates nearly $2.4 million in general government machinery and equipment replacement costs. This amount will continue to be re-evaluated each year based on updated equipment pricing and needs. The Equipment Replacement Fund balance at June 30, 2027, is projected to be $502,342.
10 May 27, 2025 Item 1
Proposed Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget Finance Committee and City Council
May 20, 2025

Capital Project Reserve
The City’s capital reserve practice includes projecting revenue conservatively and transferring additional revenues or funds in excess of the 25% GFC target for capital needs. Additionally, the City prepares a cash flow summary which identifies how much of the projected revenue is allocated to operating expenditures with the remaining funds being available for capital or special projects and/or reserves.

The City utilizes current funds and available reserves to fund its capital projects. Debt has seldom been issued or used to finance only major CIPs. The capital reserve offers the City a secondary mechanism for saving funds for future capital needs. For years, the City’s Capital Improvements Program has been growing with projects in design and edging closer to construction. The Proposed Budget reflects a competing demand for limited General Fund resources and the capital reserve balance. As major projects advance to completion over the next few years there will be opportunities to replenish capital reserves for the next cycle of capital needs.

The FY 2025-2026 budget proposes utilizing $900,000 from the Capital Reserve Fund for the San Dieguito Drive CIP as identified in the FY 2024-2025 Budget Update Report. While no new transfer is proposed for the FY 2025-2026 budget, the FY 2026-2027 budget does include a proposed transfer of $525,000 to the capital reserve. Table M identifies projects that may be funded from capital reserves. Once an update to the Capital Reserve Policy is complete, it will be presented to the Finance Committee and City Council for consideration.

Table M – Capital Reserve Fund
Project FY 2025-2026 FY 2026-2027
CDM Bridge Funding Gap (1/2 & 3/4) $1,350,000 $2,025,000 Riverpath Del Mar 750,000 750,000
Future CIP Projects 150,000 -
Total $2,250,000 $2,775,000
Year-End Transfers
Included in the Proposed Budget are recommended reserve transfers as summarized below in Table N.

Table N – Year-End Transfers
RESERVE FY 2025-2026 FY 2026-2027
Pension Reserve $250,000 $250,000
Equipment Replacement - -
Self-Insurance Reserve 120,000 120,000
Housing Reserve 250,000 250,000
Capital Reserve - 525,000
Totals $620,000 $1,145,000
Table O listed below displays the projected changes to the General Fund Contingency and reserves. As noted in the table, the total General Fund balance continues to increase each year, as well as increases to the Housing and Capital Reserve funds:
11 May 27, 2025 Item 1
Proposed Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget Finance Committee and City Council
May 20, 2025

Table O – General Fund Contingency
Account FY 2023-24
Final
Budget
FY 2024-25
Projected
Budget
FY 2025-26
Proposed
Budget
FY 2026-27
Proposed
Budget
General Fund Contingency 38.57% 30.08% 21.76% 20.45%
General Fund Contingency $6,849,772 $5,683,024 $4,412,072 $4,244,746 Pension Reserve 4,421,894 4,781,894 5,031,894 5,281,894 Self-Insurance 415,632 300,000 300,000 300,000
Leave Liability 100,000 100,000 100,000 100,000
Equipment Replacement 815,241 657,342 549,342 502,342
Housing Reserve 1,600,000 1,650,000 1,900,000 1,650,000 Total General Fund $14,202,539 $13,172,260 $12,293,308 $12,078,982 Capital Reserve 650,000 3,150,000 2,250,000 2,775,000
Included for review are Cash Flow Reports for FY 2025-2026 and FY 2026-2027. These Cash Flow Reports are included in Attachment B.

CITY’S CASH & INVESTMENTS
In accordance with California Government Code and City policy, included with this report as Attachment C is the Proposed Fiscal Year 2025-2026 City Investment Policy. The updated policy was reviewed by the Finance Committee on March 25, 2025. In addition, and pursuant to the investment policy, the Treasurer’s Investment Report for the Quarter Ended March 31, 2025, is presented as Attachment D.

CONCLUSION & NEXT STEPS
As described in this report, staff worked diligently to prepare the next two-year budget that funds operations and maintenance activities and expenditures and includes Councilprioritized capital and special projects resulting from the Council’s March 2025 Goals & Priorities Workshop. Also included are reserve transfers that, while less than desired in comparison in prior years, accommodate the City’s increased capital needs over the next two fiscal years and maintain a General Fund Contingency of 20%. If the City Council is comfortable reducing the GFC below 20%, higher reserve contributions would be possible.

Staff will incorporate feedback and recommendations provided by the Finance Committee at their May 20, 2025, meeting and direction provided by the City Council during the May 27, 2025 budget workshop into a final budget document that will be presented to the City Council for consideration on June 16, 2025.

ATTACHMENTS
Attachment A - Proposed Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget
Attachment B - Fiscal Years 2025-2026 and 2026-2027 Cash Flow Reports Attachment C - Proposed Fiscal year 2025-26 City Investment Policy Attachment D - Treasurer’s Investment Report for the Quarter Ended March 31, 2025 12 May 27, 2025 Item 1
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13 May 27, 2025 Item 1
Budget Summaries
14 May 27, 2025 Item 1

BEGINNING ENDING

BALANCE O & M CIP BALANCE
JUL 1, 2025 REVENUES EXPENDITURES EXPENDITURES IN (OUT) JUN 30, 2026 ESTIMATE FY 2026 FY 2026 FY 2026 FY 2026 FY 2026 ESTIMATE CONTINGENCY 21.76% 5,683,024 23,394,220 (18,077,490) - 290,000 $ (6,877,682) 4,412,072 RESTRICTED:

SELF-INSURANCE 300,000 - (120,000) - 120,000 - 300,000
DESIGNATED:

ENCUMBRANCES - - - - - - -

COASTAL PARKING REVENUE - - - - - - -
SIDEWALK CAFÉ - - - - - - -
HOUSING RESERVE 1,650,000 - - - 250,000 - 1,900,000
PENSION RESERVE 4,781,894 - - - 250,000 - 5,031,894
LEAVE LIABILITY 100,000 - - - - - 100,000
EQUIPMENT REPLACEMENT 657,342 - (108,000) - - - 549,342 TOTAL GENERAL FUND 13,172,260 23,394,220 (18,305,490) - 910,000 (6,877,682) 12,293,308 3,627,380 (1,272,220) - (5,839,250) 11,833,500 - 8,349,410 LOAN PROCEEDS/DEBT SERVICE 12,000,000 (166,500) (11,833,500) - 15,627,380 (1,272,220) - (6,005,750) 11,833,500 (11,833,500) 8,349,410 100,000 - - - - (100,000) -
117,400 - (1,028,100) - 910,700 - -
630,200 - (1,510,610) - 880,410 - -

DESIGNATED

ENCUMBRANCES - - - - - - -
CAPITAL IMPROVEMENT PROJECTS - - - (50,000) 50,000 - -
OPEN SPACE ACQUISITION 86,388 - - - - - 86,388
TREE RESERVE 41,017 - - - - - 41,017
TOTAL OPEN SPACE FUND 127,405 630,200 (1,510,610) (50,000) 930,410 - 127,405 160,000 - - - - (160,000) -
46,000 13,178 (61,250) - 2,072 - -
62,400 154,605 (61,500) - - - 155,505
- 154,355 (58,000) - - - 96,355

CITY OF DEL MAR

RESERVE SUMMARY REPORT
FISCAL YEAR 2025-2026

TRANSFERS

GENERAL FUND

MEASURE Q

ROAD MAINTENANCE REHABILITATION ACCT

GAS TAX FUND

OPEN SPACE FUND

SUPPLEMENTAL LAW ENFORCEMENT FUND

REGIONAL COMMUNICATIONS FUND

GRANTS FUND

HOUSING FUND
15 May 27, 2025 Item 1

BEGINNING ENDING

BALANCE O & M CIP BALANCE
JUL 1, 2025 REVENUES EXPENDITURES EXPENDITURES IN (OUT) JUN 30, 2026 ESTIMATE FY 2026 FY 2026 FY 2026 FY 2026 FY 2026 ESTIMATE

CITY OF DEL MAR

RESERVE SUMMARY REPORT
FISCAL YEAR 2025-2026

TRANSFERS
154,000 607,172 (99,490) - - - 661,682
37,200 18,041 (11,900) - - (30,000) 13,341
1,389,000 - (899,880) (3,807,750) 3,318,630 - -

ENCUMBRANCES - -
RESERVE FOR CAPITAL 3,150,000 (900,000) - - 2,250,000
TOTAL CAPITAL IMPROVEMENT FUND 3,150,000 1,389,000 (899,880) (4,707,750) 3,318,630 - 2,250,000 1,545,000 250,000 - (2,093,000) 298,000 - -
131,000 3,365 (131,000) - - - 3,365
- 36,605 - (36,000) - - 605
419,190 382,611 (322,750) - - - 479,051
NET POSITION 1,430,601 4,795,000 (4,555,720) - - (847,576) 822,305 RESTRICTED:

CONTRIBUTED CAPITAL 4,028,272 - - - - - 4,028,272

DESIGNATED

ENCUMBRANCES - - - - - - -
SELF-INSURANCE 50,000 - - - - - 50,000
RATE STABILIZATION 200,000 - - - - - 200,000
CAPTIAL REPLACEMENT 376,794 - - (312,000) 435,206 - 500,000 NET PENSION LIABILITY (1,976,172) - - - - - (1,976,172) PENSION RESERVE 1,000,000 - - - - - 1,000,000
OPERATING RESERVE 500,000 - - - 69,470 - 569,470
EQUIPMENT REPLACEMENT 200,000 - (342,900) - 342,900 - 200,000 UTILITY PLANT IN SERVICE 6,962,968 - (385,000) - - - 6,577,968 TOTAL WATER FUND 12,772,463 4,795,000 (5,283,620) (312,000) 847,576 (847,576) 11,971,843

PEG FEE FUND
AB 939 FUND

CAPITAL IMPROVEMENT FUND

SPECIAL PROJECT FUND

TRANSNET FUND
RTCIP

WORKERS' COMPENSATION FUND

WATER FUND
16 May 27, 2025 Item 1

BEGINNING ENDING

BALANCE O & M CIP BALANCE
JUL 1, 2025 REVENUES EXPENDITURES EXPENDITURES IN (OUT) JUN 30, 2026 ESTIMATE FY 2026 FY 2026 FY 2026 FY 2026 FY 2026 ESTIMATE

CITY OF DEL MAR

RESERVE SUMMARY REPORT
FISCAL YEAR 2025-2026

TRANSFERS
NET POSITION - 612,500 (1,020,370) - 407,870 -
-

DESIGNATED -
UTILITY PLANT IN SERVICE 446,876 (163,000) 283,876

ENCUMBRANCES - - - - -
CAPITAL REPLACEMENT - 244,790 - (634,790) 390,000 -
TOTAL CLEAN WATER FUND 446,876 857,290 (1,020,370) (634,790) 797,870 - 283,876 NET POSITION 266,437 4,396,000 (4,363,590) - 400,000 (489,990) 208,857 -

RESTRICTED
IBANK RESERVE 228,828 - - - - - 228,828
CONTRIBUTED CAPITAL 650,814 - - - - - 650,814
LOAN RESERVE-STATE REVOLVING - 332,979 - - - - 332,979

DESIGNATED

ENCUMBRANCES - - - - - - -
SELF-INSURANCE 50,000 - - - - - 50,000
CAPITAL REPLACEMENT 500,000 34,960 - (250,000) 115,040 - 400,000 NET PENSION LIABILITY (1,986,628) - - - - - (1,986,628) PENSION RESERVE 900,000 - - - - (400,000) 500,000
OPERATING RESERVE 408,000 - - - 137,450 - 545,450
EQUIPMENT REPLACEMENT 300,000 - (337,500) - 237,500 - 200,000 UTILITY PLANT IN SERVICE 7,848,709 - (700,000) - - - 7,148,709 RATE STABILIZATION 200,000 - - - - - 200,000
TOTAL WASTEWATER FUND 9,699,139 4,430,960 (5,401,090) (250,000) 889,990 (889,990) 8,479,009 TOTAL ENTERPRISE FUNDS 22,918,478 10,083,250 (11,705,080) (1,196,790) 2,535,436 (1,737,566) 20,897,728 TOTAL - ALL FUNDS 39,715,855 53,896,240 (34,195,050) (14,089,290) 20,738,748 (20,738,748) 45,327,755

CLEANWATER FUND

WASTEWATER FUND
17 May 27, 2025 Item 1

BEGINNING ENDING

BALANCE O & M CIP/SP BALANCE
JUL 1, 2026 REVENUES EXPENDITURES EXPENDITURES IN (OUT) JUN 30, 2027 ESTIMATE FY 2027 FY 2027 FY 2027 FY 2027 FY 2027 ESTIMATE CONTINGENCY 20.45% 4,412,072 24,592,090 (18,737,230) - 806,375 $ (6,828,561) 4,244,746 RESTRICTED:

SELF-INSURANCE 300,000 - (120,000) - 120,000 - 300,000
DESIGNATED:

ENCUMBRANCES - - - - - - -

COASTAL PARKING REVENUE - - - - - - -
SIDEWALK CAFÉ - - - - - - -
HOUSING RESERVE 1,900,000 - - - 250,000 (500,000) 1,650,000 PENSION RESERVE 5,031,894 - - - 250,000 - 5,281,894
LEAVE LIABILITY 100,000 - - - - - 100,000
EQUIPMENT REPLACEMENT 549,342 - (47,000) - - - 502,342
TOTAL GENERAL FUND 12,293,308 24,592,090 (18,904,230) - 1,426,375 (7,328,561) 12,078,982 3,686,120 8,349,410 - (7,606,870) - (1,442,360) 2,986,300 LOAN PROCEEDS/DEBT SERVICE - (1,442,360) 1,442,360 -
3,686,120 8,349,410 - (9,049,230) 1,442,360 (1,442,360) 2,986,300 100,000 - - - - (100,000) -
117,400 - (907,010) - 789,610 - -
640,200 - (1,611,770) - 971,570 - -

DESIGNATED

ENCUMBRANCES - - - - - - -
CAPITAL IMPROVEMENT PROJECTS 35,000 - - (1,300,000) 1,265,000 - - OPEN SPACE ACQUISITION 86,388 - - - - - 86,388
TREE RESERVE 41,017 - - - - - 41,017
TOTAL OPEN SPACE FUND 127,405 675,200 (1,611,770) (1,300,000) 2,236,570 - 127,405 160,000 - - - - (160,000) -
46,000 - (36,000) - (2,949) - 7,051
62,400 155,505 (61,500) - - - 156,405
- 96,355 (60,000) - - (26,375) 9,980

CITY OF DEL MAR

RESERVE SUMMARY REPORT
FISCAL YEAR 2026-2027

TRANSFERS

GENERAL FUND

MEASURE Q

ROAD MAINTENANCE REHABILITATION ACCT

GAS TAX FUND

OPEN SPACE FUND

SUPPLEMENTAL LAW ENFORCEMENT FUND

REGIONAL COMMUNICATIONS FUND

GRANTS FUND

HOUSING FUND
18 May 27, 2025 Item 1

BEGINNING ENDING

BALANCE O & M CIP/SP BALANCE
JUL 1, 2026 REVENUES EXPENDITURES EXPENDITURES IN (OUT) JUN 30, 2027 ESTIMATE FY 2027 FY 2027 FY 2027 FY 2027 FY 2027 ESTIMATE

CITY OF DEL MAR

RESERVE SUMMARY REPORT
FISCAL YEAR 2026-2027

TRANSFERS
154,000 661,682 (68,190) - - - 747,492
37,200 13,341 (10,700) - - (20,000) 19,841
15,019,000 - (898,310) (15,727,750) 1,607,060 - -

ENCUMBRANCES -
RESERVE FOR CAPITAL 2,250,000 525,000 - 2,775,000
TOTAL CAPITAL IMPROVEMENT FUND 2,250,000 15,019,000 (898,310) (15,727,750) 2,132,060 - 2,775,000 2,600,000 - - (3,390,000) 790,000 - -
135,000 3,365 - (135,000) - - 3,365
- 605 - - - - 605
433,650 479,051 (357,950) - - - 554,751
NET POSITION 822,305 4,795,000 (4,742,650) - - (484,730) 389,925 RESTRICTED:

CONTRIBUTED CAPITAL 4,028,272 - - - - - 4,028,272

DESIGNATED

ENCUMBRANCES - - - - - - -
SELF-INSURANCE 50,000 - - - - - 50,000
RATE STABILIZATION 200,000 - - - - - 200,000
CAPTIAL REPLACEMENT 500,000 - - (369,000) 369,000 - 500,000 NET PENSION LIABILITY (1,976,172) - - - - - (1,976,172) PENSION RESERVE 1,000,000 - - - - - 1,000,000
OPERATING RESERVE 569,470 - - - 92,830 - 662,300
EQUIPMENT REPLACEMENT 200,000 - (22,900) - 22,900 - 200,000 UTILITY PLANT IN SERVICE 6,577,968 - (385,000) - - - 6,192,968 TOTAL WATER FUND 11,971,843 4,795,000 (5,150,550) (369,000) 484,730 (484,730) 11,247,293

PEG FEE FUND
AB 939 FUND

CAPITAL IMPROVEMENT FUND

SPECIAL PROJECT FUND

TRANSNET FUND
RTCIP

WORKERS' COMPENSATION FUND

WATER FUND
19 May 27, 2025 Item 1

BEGINNING ENDING

BALANCE O & M CIP/SP BALANCE
JUL 1, 2026 REVENUES EXPENDITURES EXPENDITURES IN (OUT) JUN 30, 2027 ESTIMATE FY 2027 FY 2027 FY 2027 FY 2027 FY 2027 ESTIMATE

CITY OF DEL MAR

RESERVE SUMMARY REPORT
FISCAL YEAR 2026-2027

TRANSFERS
NET POSITION - 612,500 (875,770) 263,270 -
-

DESIGNATED -
UTILITY PLANT IN SERVICE 283,876 283,876

ENCUMBRANCES - - - - -
CAPITAL REPLACEMENT - 595,000 (595,000) - -
TOTAL CLEAN WATER FUND 283,876 1,207,500 (875,770) (595,000) 263,270 - 283,876 NET POSITION 208,857 4,396,000 (4,410,400) - 200,000 (291,890) 102,567 -

RESTRICTED
IBANK RESERVE 228,828 - - - - - 228,828
CONTRIBUTED CAPITAL 650,814 - - - - - 650,814
LOAN RESERVE-STATE REVOLVING - 332,979 - - - - 332,979

DESIGNATED

ENCUMBRANCES - - - - - - -
SELF-INSURANCE 50,000 - - - - - 50,000
CAPITAL REPLACEMENT 400,000 85,000 - (300,000) 215,000 - 400,000 NET PENSION LIABILITY (1,986,628) - - - - - (1,986,628) PENSION RESERVE 500,000 - - - - (200,000) 300,000
OPERATING RESERVE 545,450 - - - 76,890 - 622,340
EQUIPMENT REPLACEMENT 200,000 - (17,500) - - 182,500
UTILITY PLANT IN SERVICE 7,148,709 - (700,000) - - 6,448,709 RATE STABILIZATION 200,000 - - - - - 200,000
TOTAL WASTEWATER FUND 8,479,009 4,481,000 (5,127,900) (300,000) 491,890 (491,890) 7,532,109 TOTAL ENTERPRISE FUNDS 20,734,728 10,483,500 (11,154,220) (1,264,000) 1,239,890 (976,620) 19,063,278 TOTAL - ALL FUNDS 45,164,755 58,301,560 (34,069,880) (30,865,980) 10,053,916 (10,053,916) 38,530,455

CLEANWATER FUND

WASTEWATER FUND
20 May 27, 2025 Item 1
FY2026 vs FY2026 vs FY2027 vs FY2026 vs
ACTUAL ACTUAL BUDGET PROJECTION PROPOSED PROPOSED FY2025 FY2025 FY2026 FY2027 SOURCE OF FUNDS FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 BUDGET ($) BUDGET (%) PROP ($) PROP (%)

GENERAL FUND
TAXES
PROPERTY TAX 7,241,627 7,651,288 8,032,500 8,070,000 8,394,000 8,771,690 361,500 4.5% 377,690 4.5% VLF IN LIEU OF PROPERTY TAX 759,841 807,116 821,800 860,000 860,000 860,000 38,200 4.6% - 0.0% SALES AND USE TAX 2,306,262 2,196,466 2,300,000 2,300,000 2,300,000 2,400,000 - 0.0% 100,000 4.3% TRANSIENT OCCUPANCY TAX 3,816,392 3,799,038 4,000,000 4,000,000 4,160,000 4,326,400 160,000 4.0% 166,400 4.0% TRANSIENT OCCUPANCY TAX-STR - - - - 193,750 775,000 193,750 100.0% 581,250 300.0% BUSINESS LICENSE TAX 276,466 362,769 350,000 330,000 350,000 350,000 - 0.0% - 0.0% FRANCHISE TAX 442,409 446,816 430,000 430,000 420,000 420,000 (10,000) -2.3% - 0.0% REAL PROPERTY TRANSFER TAX 134,893 178,484 140,000 145,000 150,000 150,000 10,000 7.1% - 0.0% TOTAL 14,977,890 15,441,977 16,074,300 16,135,000 16,827,750 18,053,090 753,450 4.7% 1,225,340 7.3%

LICENSES & PERMITS
LICENSES & PERMITS 2,335 3,485 500 750 500 500 - 0.0% - 0.0% JUNIOR LIFEGUARD 96,990 90,310 95,000 95,000 95,000 95,000 - 0.0% - 0.0% PARKING PERMITS 30,060 27,387 25,000 30,000 30,000 30,000 5,000 20.0% - 0.0% TOTAL 129,385 121,182 120,500 125,750 125,500 125,500 5,000 4.1% - 0.0%

FINES & FORFEITURES
MOVING VIOLATIONS/VEHICLE CODE FINES 58,170 69,284 55,000 65,000 65,000 65,000 10,000 18.2% - 0.0% PARKING VIOLATIONS 1,368,108 1,395,851 1,350,000 1,450,000 1,400,000 1,450,000 50,000 3.7% 50,000 3.6% PENALTIES 5,712 25,267 12,000 9,000 9,000 9,000 (3,000) -25.0% - 0.0% ADMINISTRATIVE CITATIONS 88,167 55,152 45,000 45,000 45,000 45,000 - 0.0% - 0.0% RED LIGHT ENFORCEMENT 73,937 94,156 65,000 80,000 80,000 80,000 15,000 23.1% - 0.0% TOTAL 1,594,094 1,639,710 1,527,000 1,649,000 1,599,000 1,649,000 72,000 4.7% 50,000 3.1%

REVENUE FROM USE OF ASSETS
INV EARN-GENERAL 199,381 925,444 400,000 400,000 400,000 400,000 - 0.0% - 0.0% RENTAL INCOME 230,372 240,743 200,000 228,000 235,000 240,000 35,000 17.5% 5,000 2.1% PARKING METER INCOME 1,268,930 1,433,473 1,700,000 1,650,000 1,535,000 1,585,000 (165,000) -9.7% 50,000 3.3% SIDEWALK CAFÉ USER FEE 1,469 12,371 3,000 4,000 4,000 4,000 1,000 33.3% - 0.0% TOTAL 1,700,152 2,612,031 2,303,000 2,282,000 2,174,000 2,229,000 (129,000) -5.6% 55,000 2.5%

REVENUE FROM OTHER AGENCIES
MOTOR VEHICLE LICENSE FEE 4,040 4,868 4,000 4,000 4,000 4,000 - 0.0% - 0.0% PUBLIC SAFETY AUGMENTATION FUND 107,147 107,890 100,000 100,000 100,000 100,000 - 0.0% - 0.0% HOMEOWNER EXEMPT 35,835 34,592 35,000 30,000 30,000 30,000 (5,000) -14.3% - 0.0% FEDERAL/STATE/LOCAL GRANTS 5,000 24,406 162,200 162,200 - - (162,200) -100.0% - 0.0% CORONAVIRUS RELIEF FUNDS 870,883 - 162,310 - 162,310 - - 0.0% (162,310) -100.0% OFF-TRACK PARIMUTUEL 9,009 7,465 8,000 5,000 5,000 5,000 (3,000) -37.5% - 0.0% SOLID WASTE 10,996 12,620 11,000 12,900 12,900 12,900 1,900 17.3% - 0.0% TOTAL 1,042,910 191,841 482,510 314,100 314,210 151,900 (168,300) -34.9% (162,310) -51.7%

CITY OF DEL MAR
FISCAL YEAR 2025-2026 AND 2026-2027

OPERATING AND CAPITAL BUDGET

REVENUE SUMMARIES
21 May 27, 2025 Item 1
FY2026 vs FY2026 vs FY2027 vs FY2026 vs
ACTUAL ACTUAL BUDGET PROJECTION PROPOSED PROPOSED FY2025 FY2025 FY2026 FY2027 SOURCE OF FUNDS FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 BUDGET ($) BUDGET (%) PROP ($) PROP (%)

CITY OF DEL MAR
FISCAL YEAR 2025-2026 AND 2026-2027

OPERATING AND CAPITAL BUDGET

REVENUE SUMMARIES

CHARGES - PLANNING SERVICES
PLANNING SERVICES 625,509 502,183 520,000 525,000 525,000 525,000 5,000 1.0% - 0.0% ENGINEERING SERVICES 181,888 171,259 200,000 120,000 120,000 120,000 (80,000) -40.0% - 0.0% BUILDING SERVICES 606,602 612,862 500,000 450,000 500,000 500,000 - 0.0% - 0.0% TOTAL 1,413,999 1,286,304 1,220,000 1,095,000 1,145,000 1,145,000 (75,000) -6.1% - 0.0%

OTHER REVENUE SOURCES
PARKING IN-LIEU FEE - 13,764 1,500 2,700 2,500 2,500 1,000 66.7% - 0.0% ADMINISTRATIVE CHARGE 910,344 937,650 990,000 965,800 994,760 1,024,600 4,760 0.5% 29,840 3.0% ADMINISTRATIVE CHARGE-MEASURE Q 59,875 90,528 150,000 150,000 150,000 150,000 - 0.0% - 0.0% EXPENDITURE REIMBURSEMENT 3,811 148,006 35,000 47,000 35,000 35,000 - 0.0% - 0.0% MISCELLANEOUS 167,314 73,722 102,120 106,900 26,500 26,500 (75,620) -74.1% - 0.0% TOTAL 1,141,344 1,263,670 1,278,620 1,272,400 1,208,760 1,238,600 (69,860) -5.5% 29,840 2.5% TOTAL GENERAL FUND 21,999,774 22,556,715 23,005,930 22,873,250 23,394,220 24,592,090 388,290 1.7% 1,197,870 5.1% MEASURE Q FUND 3,401,946 3,780,939 3,500,000 3,565,840 3,627,380 3,686,120 127,380 3.6% 58,740 1.6% LOAN PROCEEDS 12,000,000 - 12,000,000 100.0% (12,000,000) -100.0% 3,401,946 3,780,939 3,500,000 3,565,840 15,627,380 3,686,120 12,127,380 103.6% (11,941,260) -98.4% ROAD MAINTENANCE REHAB ACCOUNT 90,384 107,381 100,860 99,760 100,000 100,000 (860) -0.9% - 0.0% GAS TAX FUND 105,890 114,641 114,770 117,400 117,400 117,400 2,630 2.3% - 0.0%

OPEN SPACE FUND
TAXES 34,115 18,144 12,000 5,500 6,000 6,000 (6,000) -50.0% - 0.0% LICENSE & PERMITS 390,339 403,365 440,000 367,000 390,000 400,000 (50,000) -11.4% 10,000 2.6% RENTAL INCOME - - 221,670 240,000 227,200 227,200 5,530 2.5% - 0.0% FEDERAL/STATE/LOCAL GRANTS - 215,672 - - - - - 0.0% - 0.0% OFF-TRACK PARIMUTUEL 4,334 4,976 5,000 3,000 3,000 3,000 (2,000) -40.0% - 0.0% CONTRIBUTIONS 102,856 34,000 1,621,673 1,621,673 - 35,000 (1,621,673) -100.0% 35,000 0.0% MISCELLANEOUS 8,021 8,952 42,860 4,000 4,000 4,000 (38,860) -90.7% - 0.0% TOTAL OPEN SPACE FUND 539,665 685,109 2,343,203 2,241,173 630,200 675,200 (1,713,003) -73.1% 45,000 7.1% SUPPLEMENTAL LAW FUND 166,847 192,923 194,000 195,120 160,000 160,000 (34,000) -17.5% - 0.0% REGIONAL COMMUNICATION 43,990 46,159 45,000 46,000 46,000 46,000 1,000 2.2% - 0.0% GRANTS FUND 71,515 87,833 66,352 80,300 62,400 62,400 (3,952) -6.0% - 0.0% HOUSING FUND 2,546 42,364 162,850 176,000 - - (162,850) -100.0% - 0.0% AB 939 159,145 251,345 154,000 160,000 154,000 154,000 - 0.0% - 0.0% PEG FEE FUND 43,647 40,405 46,000 36,880 37,200 37,200 (8,800) -19.1% - 0.0% 22 May 27, 2025 Item 1
FY2026 vs FY2026 vs FY2027 vs FY2026 vs
ACTUAL ACTUAL BUDGET PROJECTION PROPOSED PROPOSED FY2025 FY2025 FY2026 FY2027 SOURCE OF FUNDS FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2026-27 BUDGET ($) BUDGET (%) PROP ($) PROP (%)

CITY OF DEL MAR
FISCAL YEAR 2025-2026 AND 2026-2027

OPERATING AND CAPITAL BUDGET

REVENUE SUMMARIES

CAPITAL IMPROVEMENT FUND
FEDERAL/STATE/LOCAL GRANTS 684,949 208,899 2,835,764 2,672,450 1,170,000 15,000,000 (1,665,764) -58.7% 13,830,000 1182.1% MISCELLANEOUS 63,564 202,872 - - 219,000 19,000 219,000 100.0% (200,000) -91.3% TOTAL CAPITAL IMPROVEMENT FUND 748,513 411,771 2,835,764 2,672,450 1,389,000 15,019,000 (1,446,764) -51.0% 13,630,000 981.3% TRANSNET FUND 133,698 228,931 578,000 578,000 131,000 135,000 (447,000) -77.3% 4,000 3.1% RTCIP FUND 23,784 4,977 - 400 - - - 0.0% - 0.0%
SPECIAL PROJECTS FUND 225,000 - - - 1,545,000 2,600,000 1,545,000 100.0% 1,055,000 68.3% TOTAL GENERAL GOVERNMENTAL FUNDS 27,756,344 28,551,493 33,146,729 32,842,573 43,393,800 47,384,410 10,247,071 30.9% 3,990,610 9.2% WORKERS' COMPENSATION FUND 290,088 349,499 290,000 325,000 419,190 433,650 129,190 44.5% 14,460 3.4%

WATER UTILITY FUND
WATER SALES 2,250,941 2,365,627 2,575,000 2,650,000 2,700,000 2,700,000 125,000 4.9% - 0.0% READY TO SERVE CHARGE 1,860,332 1,954,206 1,950,000 1,975,000 2,000,000 2,000,000 50,000 2.6% - 0.0% OTHER CONNECTION FEES 57,667 68,356 54,000 30,000 30,000 30,000 (24,000) -44.4% - 0.0% MISCELLANEOUS 101,824 200,549 90,000 68,000 65,000 65,000 (25,000) -27.8% - 0.0% TOTAL OPERATING REVENUE 4,270,764 4,588,738 4,669,000 4,723,000 4,795,000 4,795,000 126,000 2.7% - 0.0%

CLEAN WATER PROGRAM
MISCELLANEOUS 5,266 10,973 5,000 40,900 282,290 632,500 277,290 5545.8% 350,210 124.1% SERVICE CHARGE 623,696 657,722 630,000 560,000 575,000 575,000 (55,000) -8.7% - 0.0% TOTAL CLEAN WATER PROGRAM 628,962 668,695 635,000 600,900 857,290 1,207,500 222,290 35.0% 350,210 40.9%

WASTEWATER FUND
SERVICE CHARGES 1,860,666 1,954,106 2,000,000 2,100,000 2,200,000 2,200,000 200,000 10.0% - 0.0% USAGE CHARGES 1,923,924 1,950,126 2,000,000 2,000,000 2,100,000 2,100,000 100,000 5.0% - 0.0% OTHER SEWER FEES 67,657 83,766 75,000 40,000 40,000 40,000 (35,000) -46.7% - 0.0% MISCELLANEOUS 56,127 188,378 77,000 56,000 90,960 141,000 13,960 18.1% 50,040 55.0% TOTAL WASTEWATER FUND 3,908,374 4,176,376 4,152,000 4,196,000 4,430,960 4,481,000 278,960 6.7% 50,040 1.1% TOTAL ENTERPRISE FUNDS 8,808,100 9,433,809 9,456,000 9,519,900 10,083,250 10,483,500 627,250 6.6% 400,250 4.0% TOTAL ALL FUNDS 36,854,532 38,334,801 42,892,729 42,687,473 53,896,240 58,301,560 11,003,511 25.7% 4,405,320 8.2% 23 May 27, 2025 Item 1
PROPOSED PROPOSED FY2026 vs FY2026 vs FY2027 vs FY2027 vs ACTUAL ACTUAL BUDGET PROJECTED BUDGET BUDGET FY2025 FY2025 FY2026 FY2025 DEPARTMENT FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-2026 FY 2026-2027 BUDGET ($) BUDGET (%) PROP ($) PROP (%)

GENERAL FUND

GENERAL GOVERNMENT
CITY COUNCIL 23,400 41,603 35,280 48,870 78,970 80,270 43,690 123.8% 1,300 1.6% LEGAL SERVICES 625,181 700,194 606,000 603,100 550,000 550,000 (56,000) -9.2% - 0.0% CITY MANAGER 714,344 878,774 922,090 900,000 1,122,980 1,180,000 200,890 21.8% 57,020 5.1% HUMAN RESOURCES 226,829 258,453 249,590 230,000 306,620 323,160 57,030 22.8% 16,540 5.4% CITY CLERK 337,212 361,529 364,740 381,790 375,620 435,240 10,880 3.0% 59,620 15.9% INFORMATION SYSTEMS 504,087 548,153 544,960 520,950 532,200 540,220 (12,760) -2.3% 8,020 1.5% FINANCE SERVICES 736,709 764,865 810,410 760,080 970,780 959,250 160,370 19.8% (11,530) -1.2% RISK MANAGEMENT 280,408 368,636 481,350 778,000 554,500 654,800 73,150 15.2% 100,300 18.1% PLANNING SERVICES 1,196,048 1,508,816 1,877,340 1,716,460 1,943,380 1,983,250 66,040 3.5% 39,870 2.1% CODE ENFORCEMENT 148,242 161,031 149,550 157,180 141,700 147,000 (7,850) -5.2% 5,300 3.7% BUILDING SERVICES 485,477 476,118 403,500 403,500 403,500 403,500 - 0.0% - 0.0% TOTAL 5,277,937 6,068,173 6,444,810 6,499,930 6,980,250 7,256,690 535,440 8.3% 276,440 4.0%

PUBLIC SAFETY
LAW ENFORCEMENT 2,687,591 2,747,809 2,962,340 2,842,560 3,072,560 3,178,700 110,220 3.7% 106,140 3.5% LIFEGUARD SERVICES 1,393,458 1,516,815 1,547,960 1,553,100 1,694,430 1,745,820 146,470 9.5% 51,390 3.0% PARKING ENFORCEMENT 1,084,591 1,046,838 1,189,520 1,188,200 1,207,780 1,255,440 18,260 1.5% 47,660 3.9% FIRE PROTECTION 2,442,988 2,741,927 3,032,062 3,014,730 3,116,280 3,239,950 84,218 2.8% 123,670 4.0% HAZARDOUS WASTE MANAGEMENT 17,632 20,077 22,960 22,910 23,850 23,850 890 3.9% - 0.0% SOLID WASTE 3,508 3,001 5,000 3,500 5,000 5,000 - 0.0% - 0.0% EMERGENCY PREPAREDNESS 2,884 3,152 5,750 5,500 5,750 5,750 - 0.0% - 0.0% TOTAL 7,632,652 8,079,619 8,765,592 8,630,500 9,125,650 9,454,510 360,058 4.1% 328,860 3.6%

PUBLIC WORKS
ENGINEERING SERVICES 137,256 284,858 263,750 250,000 314,750 314,750 51,000 19.3% - 0.0% STORM WATER 154,487 199,913 221,783 249,300 442,860 378,690 221,077 99.7% (64,170) -14.5% FACILITIES 237,242 284,889 359,280 378,090 426,070 479,300 66,790 18.6% 53,230 12.5% TOTAL 528,985 769,659 844,813 877,390 1,183,680 1,172,740 338,867 40.1% (10,940) -0.9%

NON-DEPARTMENTAL
COMMUNITY SUPPORT 415,129 385,398 427,510 468,000 482,600 540,100 55,090 12.9% 57,500 11.9% TV STUDIO 97,575 89,375 119,420 120,800 124,950 128,070 5,530 4.6% 3,120 2.5% CITY MEMBERSHIPS 93,740 101,741 109,890 105,180 112,310 117,070 2,420 2.2% 4,760 4.2% CITY HALL - GENERAL 157,091 156,326 185,750 195,330 188,050 188,050 2,300 1.2% - 0.0% TOTAL 763,535 732,840 842,570 889,310 907,910 973,290 65,340 7.8% 65,380 7.2%

TOTAL GENERAL FUND BEFORE
EQUIPMENT REPLACEMENT 14,203,109 15,650,292 16,897,785 15,785,160 18,197,490 18,857,230 1,299,705 7.7% 659,740 3.6% EQUIPMENT REPLACEMENT 270,159 987,427 257,899 257,890 108,000 47,000 (149,899) -58.1% (61,000) -56.5%

TOTAL GENERAL FUND INCLUDING
EQUIPMENT REPLACEMENT 15,190,536 15,920,451 17,155,684 16,043,050 18,305,490 18,904,230 1,149,806 6.7% 598,740 3.3% MEASURE Q FUND 1,325,555 1,174,333 15,216,225 15,216,225 5,839,250 7,606,870 (9,376,975) -61.6% 1,767,620 30.3% ROAD MAINTENANCE REHAB ACCOUNT - - - - - - - 0.0% - 0.0%

CITY OF DEL MAR
FISCAL YEAR 2025-2026 AND 2026-2027

OPERATING AND CAPITAL BUDGET

EXPENDITURE SUMMARIES
24 May 27, 2025 Item 1
PROPOSED PROPOSED FY2026 vs FY2026 vs FY2027 vs FY2027 vs ACTUAL ACTUAL BUDGET PROJECTED BUDGET BUDGET FY2025 FY2025 FY2026 FY2025 DEPARTMENT FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-2026 FY 2026-2027 BUDGET ($) BUDGET (%) PROP ($) PROP (%)

CITY OF DEL MAR
FISCAL YEAR 2025-2026 AND 2026-2027

OPERATING AND CAPITAL BUDGET

EXPENDITURE SUMMARIES

GAS TAX FUND
STREET MAINTENANCE 276,033 269,233 382,485 295,350 516,270 394,110 133,785 35.0% (122,160) -23.7% STREET LIGHTS/SIGNS 161,080 174,857 213,850 176,740 204,550 197,680 (9,300) -4.3% (6,870) -3.4% STREET LANDSCAPING 272,320 314,882 306,180 287,110 307,280 315,220 1,100 0.4% 7,940 2.6% TOTAL GAX TAX FUND 709,433 758,972 902,515 759,200 1,028,100 907,010 125,585 13.9% (121,090) -11.8%

OPEN SPACE FUND
POWERHOUSE OPERATIONS 379,591 426,569 489,199 472,110 518,850 539,980 29,651 6.1% 21,130 4.1% BEACH MAINTENANCE 363,402 334,473 451,679 413,660 478,060 494,390 26,381 5.8% 16,330 3.4% PARK MAINTENANCE 309,117 434,342 493,710 496,240 513,700 577,400 19,990 4.0% 63,700 12.4% TOTAL OPEN SPACE FUND 1,052,110 1,195,384 1,434,588 1,382,010 1,510,610 1,611,770 76,022 5.3% 101,160 6.7% REGIONAL COMMUNICATION FUND 40,960 44,521 61,250 61,250 61,250 36,000 - 0.0% (25,250) -41.2% GRANTS FUND 69,752 68,491 67,522 66,240 61,500 61,500 (6,022) -8.9% - 0.0% HOUSING FUND 101,143 45,684 57,240 57,250 58,000 60,000 760 1.3% 2,000 3.4% AB 939 35,989 64,849 118,890 86,510 99,490 68,190 (19,400) -16.3% (31,300) -31.5% PEG FEE FUND 18,510 10,736 31,200 29,000 11,900 10,700 (19,300) -61.9% (1,200) -10.1% TOTAL GENERAL O&M FUNDS 18,543,988 19,283,421 35,045,114 33,700,735 26,975,590 29,266,270 (8,069,524) -23.0% 2,290,680 8.5%

CAPITAL IMPROVEMENT FUNDS
OPEN SPACE CIP 584,768 146,197 1,807,398 1,807,398 50,000 1,300,000 (1,757,398) -97.2% 1,250,000 2500.0% GENERAL FUND CIP 909,191 2,230,198 4,971,925 4,926,925 4,707,750 15,727,750 (264,175) -5.3% 11,020,000 234.1% DEBT SERVICE-CITY HALL 904,283 902,860 904,290 901,390 899,880 898,310 (4,410) -0.5% (1,570) -0.2% TRANSNET II CIP 133,264 228,756 578,000 578,000 131,000 135,000 (447,000) -77.3% 4,000 3.1% RTCIP FUND - - - - 36,000 - 36,000 0.0% (36,000) 0.0%
TOTAL CAPITAL IMPROVEMENT FUNDS 2,531,506 3,508,011 8,261,613 8,213,713 5,824,630 18,061,060 (2,436,983) -29.5% 12,236,430 210.1% SPECIAL PROJECT FUND 452,662 430,060 1,538,274 1,245,774 2,093,000 3,390,000 554,726 36.1% 1,297,000 62.0% TOTAL GENERAL GOVERNMENTAL FUNDS 21,528,156 23,221,492 44,845,001 43,160,222 34,893,220 50,717,330 (9,951,781) -22.2% 15,824,110 45.4% WORKERS' COMPENSATION FUND 380,724 261,612 304,000 292,320 322,750 357,950 18,750 6.2% 35,200 10.9% 25 May 27, 2025 Item 1
PROPOSED PROPOSED FY2026 vs FY2026 vs FY2027 vs FY2027 vs ACTUAL ACTUAL BUDGET PROJECTED BUDGET BUDGET FY2025 FY2025 FY2026 FY2025 DEPARTMENT FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-2026 FY 2026-2027 BUDGET ($) BUDGET (%) PROP ($) PROP (%)

CITY OF DEL MAR
FISCAL YEAR 2025-2026 AND 2026-2027

OPERATING AND CAPITAL BUDGET

EXPENDITURE SUMMARIES

WATER FUND
GENERAL ADMINISTRATION 1,653,945 1,946,868 2,182,522 2,107,620 2,544,790 2,247,470 362,268 16.6% (297,320) -11.7% RISK MANAGEMENT 132,948 162,220 187,540 203,910 266,750 316,910 79,210 42.2% 50,160 18.8% RAW WATER SUPPLY 1,677,581 1,717,992 2,102,040 1,980,000 1,997,150 2,097,000 (104,890) -5.0% 99,850 5.0% TREATMENT/DELIVERY 441,012 374,796 461,090 425,000 474,930 489,170 13,840 3.0% 14,240 3.0% TOTAL WATER FUND O&M 3,905,486 4,201,876 4,933,192 4,716,530 5,283,620 5,150,550 350,428 7.1% (133,070) -2.5% WATER CAP IMPROVEMENT 1,367 894,560 741,217 741,217 312,000 369,000 (429,217) -57.9% 57,000 18.3% TOTAL WATER FUND 3,906,853 5,096,436 5,674,409 5,457,747 5,595,620 5,519,550 (78,789) -1.4% (76,070) -1.4%

CLEAN WATER FUND
PLANNING 66,315 78,255 91,460 103,000 82,580 86,710 (8,880) -9.7% 4,130 5.0% CODE ENFORCEMENT 37,415 39,025 39,560 39,590 36,600 37,930 (2,960) -7.5% 1,330 3.6% CLEAN WATER MANAGEMENT 281,209 307,573 344,030 339,250 344,030 344,030 - 0.0% - 0.0% PUBLIC WORKS 275,141 287,993 350,784 350,620 557,160 407,100 206,376 58.8% (150,060) -26.9% TOTAL CLEAN WATER O & M 660,080 712,846 825,834 832,460 1,020,370 875,770 194,536 23.6% (144,600) -14.2% CLEAN WATER CAP IMPROVEMENT 3,462 369,739 482,322 482,322 634,790 595,000 152,468 31.6% (39,790) -6.3% TOTAL CLEAN WATER FUND 663,542 1,082,585 1,308,156 1,314,782 1,655,160 1,470,770 347,004 26.5% (184,390) -11.1%

WASTEWATER FUND
RISK MANAGEMENT 131,867 162,220 196,540 207,900 275,750 325,900 79,210 40.3% 50,150 18.2% WASTEWATER TRANSPORTATION 102,276 57,498 139,740 176,000 146,730 146,730 6,990 5.0% - 0.0% WASTEWATER TREATMENT 909,145 927,290 1,169,550 1,226,000 1,310,890 1,385,630 141,340 12.1% 74,740 5.7% DEBT SERVICE 150,176 563,446 568,850 568,850 568,300 567,750 (550) -0.1% (550) 0.0% WASTEWATER PROGRAM 2,109,626 2,436,518 2,802,032 2,665,030 3,099,420 2,701,890 297,388 10.6% (397,530) -12.8% TOTAL WASTEWATER FUND O&M 3,403,090 4,146,972 4,876,712 4,843,780 5,401,090 5,127,900 524,378 10.8% (273,190) -5.1% WASTEWATER CAPITAL IMPROVEMENT - 257,223 797,679 797,679 250,000 300,000 (547,679) -68.7% 50,000 20.0% TOTAL WASTEWATER FUND 3,403,090 4,404,195 5,674,391 5,641,459 5,651,090 5,427,900 (23,301) -0.4% (223,190) -3.9% TOTAL ENTERPRISE FUNDS 7,973,485 10,583,216 12,656,956 12,413,988 12,901,870 12,418,220 244,914 1.9% (483,650) -3.7% TOTAL EXPENDITURES 29,882,365 34,066,320 57,805,957 55,866,530 48,117,840 63,493,500 (9,688,117) -16.8% 15,375,660 32.0% 26 May 27, 2025 Item 1
Department Operating
Program Budgets
27 May 27, 2025 Item 1

CITY COUNCIL
The City Council, as the elected representatives of Del Mar residents, sets City policy, determines budget priorities, allocates resources, and hears appeals from decisions of the Planning Commission and Design Review Board.

Through the selection and appointment of numerous community volunteers to City advisory committees, the Council fosters and promotes the active involvement of Del Mar residents in important City programs and activities.

The City Council appoints the City Manager to oversee all City operations and implement the policy direction and goals and objectives of the City Council. The City Attorney is selected by the City Council to provide legal guidance and services and ensure compliance with local, State, and Federal laws.

In addition to holding regularly scheduled monthly City Council meetings, and special meetings as may be needed, Council Members serve on various regional boards and commissions, and act as liaisons to the City’s multiple citizen advisory committees.

Through the Community Support Program, the City Council allocates funds to help support various organizations and groups that provide public services to the greater Del Mar community.

Each year the City Council meets to establish and prioritize goals, and strategic and operational initiatives, which are the basis of the City’s work plan and help to identify the City’s budgetary and resource needs.
28 May 27, 2025 Item 1
PROGRAM: CITY COUNCIL ACCT # 01-5100

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 18,695 $ 19,633 $ 19,430 $ 32,550 $ 61,370 $ 61,370 $ Maintenance & Operations 4,705 21,970 15,850 16,320 17,600 18,900 Contractual Services - - - - - -
Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 23,400 41,603 35,280 48,870 78,970 80,270

POSITIONS (FTE) - - - - - -
The City Council consists of five independently elected Councilmembers who set City policy, appropriate resources, represent the City on regional forums, and hear appeals from citizens.
29 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY COUNCIL
01-5100-1000 COUNCIL STIPEND 18,195 17,325 18,000 30,180 57,000 57,000 216.7% - 39,000 0.0% 01-5100-1200 BENEFITS 1,438 1,370 1,430 2,370 4,370 4,370 205.6% - 2,940 0.0% EMPLOYEE SERVICES 19,633 18,695 19,430 32,550 61,370 61,370 215.9% - 41,940 0.0% 01-5100-2300 OPERATING SUPPLIES 104 845 250 250 300 300 20.0% - 50 0.0% 01-5100-2350 COMMUNITY PROMOTION 5,599 - 7,000 7,000 7,000 8,000 0.0% 1,000 - 14.3% 01-5100-3400 TELEPHONE - - - 300 600 600 100.0% - 600 0.0% 01-5100-3800 MEETINGS & TRAVEL 15,661 3,283 6,500 7,000 8,200 8,500 26.2% 300 1,700 3.7% 01-5100-3801 TRAINING & EDUCATION - - 1,500 1,500 1,500 1,500 0.0% - - 0.0% 01-5100-3900 AUTO ALLOWANCE 607 578 600 270 - - 0.0% - (600) 0.0% MAINTENANCE & OPERATIONS 21,970 4,706 15,850 16,320 17,600 18,900 11.0% 1,300 1,750 7.4% CITY COUNCIL 41,603 23,400 35,280 48,870 78,970 80,270 43,690 123.8% 1,300 1.6%

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL
30 May 27, 2025 Item 1
PROGRAM: LEGAL SERVICES ACCT # 01-5101

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations - - - - - -
Contractual Services 625,180 700,194 606,000 603,100 550,000 550,000 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 625,180 700,194 606,000 603,100 550,000 550,000

POSITIONS (FTE) - - - - - -
Legal services are provided by contract with the City Attorney. This program also includes funds for additional services by the City Attorney, as well as outside attorney services.
31 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

LEGAL SERVICES
01-5101-3201 CITY ATTORNEY RETAINER 356,826 329,570 416,000 463,100 400,000 400,000 -3.8% - (16,000) 0.0% 01-5101-3202 CITY ATTORNEY-CLAIMS 190,276 269,255 140,000 120,000 120,000 120,000 -14.3% - (20,000) 0.0% 01-5101-3203 OUTSIDE ATTORNEY SERVICES 153,092 26,355 50,000 20,000 30,000 30,000 -40.0% - (20,000) 0.0% LEGAL SERVICES 700,194 625,181 606,000 603,100 550,000 550,000 (56,000) -9.2% - 0.0% 32 May 27, 2025 Item 1
PROGRAM: COMMUNITY SUPPORT ACCT # 01-5110

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 115,560 7,500 10,500 8,000 10,500 10,500 Contractual Services 299,569 377,898 417,010 460,000 472,100 529,600 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 415,129 385,398 427,510 468,000 482,600 540,100

POSITIONS (FTE) - - - - - -
Through the Community Support Program, the City Council provides financial support to not-for-profit organizations and community groups which provide worthwhile services to the public. Funding decisions are made based on the submittal of a funding request form that the Council evaluates as part of the budget process.
33 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

COMMUNITY SUPPORT
01-5110-3500 CONTRIBUTIONS 7,500 115,560 10,000 7,500 10,000 10,000 - 0.0% 0.0% - 01-5110-3520 ADVISORY COMMITTEE CONTRIBUTIONS - - 500 500 500 500 - 0.0% 0.0% - MAINTENANCE & OPERATIONS 7,500 115,560 10,500 8,000 10,500 10,500 - 0.0% 0.0% - 01-5110-3200 CONTRACTUAL SERVICES 377,898 299,569 417,010 460,000 472,100 529,600 55,090 13.2% 12.2% 57,500 COMMUNITY SUPPORT 385,398 415,129 427,510 468,000 482,600 540,100 55,090 12.9% 57,500 11.9% 34 May 27, 2025 Item 1
PROGRAM: SOLID WASTE ACCT # 01-5125

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations - - - - - -
Contractual Services 3,508 3,001 5,000 3,500 5,000 5,000 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 3,508 3,001 5,000 3,500 5,000 5,000

POSITIONS (FTE) - - - - - -
This program covers the costs of the City's participation in the Household Hazardous Waste Program (HHW) sponsored through the Regional Solid Waste Authority.
35 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

SOLID WASTE
01-5125-3208 HOUSEHOLD HAZARDOUS WASTE 3,001 3,508 5,000 3,500 5,000 5,000 0.0% - - 0.0% CONTRACTUAL SERVICES 3,001 3,508 5,000 3,500 5,000 5,000 0.0% - - 0.0% SOLID WASTE 3,001 3,508 5,000 3,500 5,000 5,000 - 0.0% - 0.0% 36 May 27, 2025 Item 1
CITY MANAGER’S DEPARTMENT
The City Manager’s Department is responsible for implementing the goals and policies of the City Council and overall management of all City operations. In addition, the City Manager’s Department works with Finance staff to develop a budget for Council review and approval, coordinates the flow of information to and from the Council, oversees the activities of all City departments, and manages special programs and projects (e.g., sustainability initiatives, business support, and public art) that pertain to all functional areas of City operations.

The City Manager’s Department also implements the City’s Climate Action Plan, directs the City’s Emergency Operations Center, conducts legislative affairs, handles all intergovernmental coordination, oversees all City leases and asset management, and manages the City’s law enforcement services contract with the San Diego County Sheriff’s Department and the cooperative agreement for fire management services between the cities of Del Mar, Solana Beach, and Encinitas.

Fiscal Years 2023-2024 and 2024-2025 Achievements
In addition to monitoring the progress of all City departments toward attaining the Council’s goals and objectives, the City Manager’s Department completed several special projects during Fiscal Years 2023-2024 and Fiscal Year 2024-2025 as outlined below:

City Administration and Financial Management
 Worked with Finance staff to complete the Fiscal Year 2024-2025 Budget Update and develop a new two-year budget for Fiscal Years 2025-2026 and 2026-2027.  Continued to build a cohesive Del Mar City team with an emphasis on providing a high level of customer service to the public.
 Secured grant and donation funding to help pay for important City projects including:
o $164,000 in requested funding to develop an updated Climate Action Plan through SANDAG’s Smart Growth Incentive Program.
o $959,752 in Federal Community Program Funding for the Del Mar Stormwater and Sewer Infrastructure Improvement Project.
o $75,000 in CalRecycle SB 1383 Local Assistance Grant Program funds  Continued community engagement efforts through the City’s website, e-blasts, Del Mar Weekly e-newsletter, community workshops, neighborhood meetings, and more.

Capital Projects
Continued to work with Public Works, Planning, and Finance staff to oversee a 10-Year Capital Improvement Plan (CIP) and financial plan, which identifies necessary capital projects, major facility repairs, maintenance projects, and significant equipment purchases, including a planning schedule.

City Services and Programs
 Managed the decision-making and policy-setting process associated with several important policy matters facing the City, including sea level rise; implementation of the Sixth Cycle Housing Element; rail and bluff issues, such as relocation of the rail line and bluff stabilization; and enforcement of SB 1383, which mandates the diversion of organic waste from landfills. 37 May 27, 2025 Item 1
 Worked with City’s waste hauler, EDCO, to deliver important services and resources to the community, including a bi-annual “Del Mar Recycles” day that resulted in the diversion of

65.26 tons of waste in FY 2023-2024 and FY 2024-2025 combined.  Coordinated with the City’s Sustainability Advisory Committee to get Council approval to move forward with a balloon ban ordinance in December 2023.
 Worked with the San Diego County Sheriff and the community to enhance law enforcement services, which includes the renewal of a contract with Redflex for red-light cameras at the City’s main intersections to bolster law enforcement activities and investigations.  Worked with Fire Administration to update the City’s Emergency Operations Plan that was successfully adopted by the City Council in July 2024.
 Worked with the City’s advisory committees, and Council and staff committee liaisons to align each committee’s work program with Council identified goals and priorities.  Worked closely with the Del Mar Village Association in support of the Del Mar business community and City sustainability initiatives.
 Supported local non-profits by facilitating bi-annual non-profit coordination meetings.  Provided staff support for the City’s Sustainability and Lagoon Advisor Committees.

Intergovernmental
 Worked with Fairgrounds staff to address traffic issues related to events, noise and other concerns related to the Fairgrounds’ property and annual summer and other large-scale events. Staff has also been closely collaborating with Fairgrounds staff to implement an Exclusive Negotiating Rights Agreement between the City and Fairgrounds related to the potential development of affordable housing on Fairgrounds property.  Completed the Coastal Connections Conceptual Planning Study in collaboration with the San Diego Association of Governments (SANDAG), North County Transit District (NCTD) and the California Coastal Commission (CCC), which identifies initial design concepts for pedestrian access improvements along the Del Mar Bluffs. The initial concepts are currently in design as part of the Del Mar Bluffs Access Improvements Project, led by SANDAG.  Coordinated the successful initiation of construction activities for the Del Mar Bluffs Stabilization Phase 5 project, led by SANDAG and NCTD. Phase 5 efforts, which began in 2024 and are anticipated to continue through 2027, will install additional columns to support the railroad and reinforce the bluffs and install retaining walls, drainage improvements, and other stabilization and erosion control measures.
 Advocated for Del Mar legislative priorities to the State legislature and Governor’s Office by submitting numerous letters of support and opposition on key issues impacting the community. Coordinated meetings between the City Council’s Legislative Subcommittee and Del Mar’s Federal and State elected representatives to advocate for key projects and issues of importance to the City. 38 May 27, 2025 Item 1
Fiscal Years 2025-2026 and 2026-2027 Goals and Objectives The City Manager’s Department will implement strategies to achieve the goals and objectives as outlined by the City Council as well as those developed in the City Manager’s Department work plan as further described below.

City Administration and Financial Management
 Evaluate and enhance service to the community and communications efforts on City projects and programs.
 Continue efforts towards citywide employee development and succession planning.  Identify and pursue grant funding opportunities for the City.

Capital Projects
 Continue to work with Public Works on implementation of the citywide utility Undergrounding Program, with a focus on Districts 1A, X1A, 1B and 25th Street.  Work with the City Council to establish a timeline and next steps for reinitiating the Shores Park Master Planning process.
 Work with NCTD, SANDAG and the CCC to address concerns related to the train track and bluffs for both near-term pedestrian access improvement options and long-term efforts to relocate the tracks off the bluffs.

City Services and Programs
 Work with the Del Mar Village Association on economic development and business support efforts.
 Collaborate with Del Mar non-profits through the bi-annual non-profit meetings and other opportunities to assist/support the work of their organizations.  Manage and facilitate the decision-making and policy-setting process associated with several important policy matters facing the City, including short-term vacation rentals, sea level rise, rail-related issues, and affordable housing.
 Work on enhancing law enforcement and fire safety services in a way that is cost-effective and focused on what would be most beneficial to Del Mar.  Update the Climate Action Plan and environmental sustainability strategies to reduce the City’s greenhouse gas emissions. Work with the Sustainability Advisory Committee to address solar capacity on City owned property and ensure staff prioritize the purchase of electric appliances for City facilities.
 Strengthen the City’s ability to respond to emergencies by conducting additional staff training and emergency response exercises.
39 May 27, 2025 Item 1
 Oversee the development of a comprehensive inventory of red curbs and no parking areas in the City in coordination with Public Works, Planning, Community Services, and the Fire Department.
 Provide staff support to the Sustainability, Lagoon, and Parks and Recreation advisory committees.

Intergovernmental
 Participate in discussions with SANDAG, NCTD and the CCC regarding SANDAG’s construction of pedestrian access improvements along the Del Mar Buff, as informed by the Coastal Connections Conceptual Planning Study, and required as a condition of approval by the CCC as mitigation for SANDAG’s Del Mar Bluffs 5 Project.  Work with the 22nd District Agricultural Association on governance issues related to the Fairgrounds as well as the potential siting of affordable housing on District property.  Work with City lobbyist and state and federal representatives to influence legislation affecting the City as directed by the City Council.
40 May 27, 2025 Item 1
PROGRAM: CITY MANAGER ACCT # 01-5200

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 627,082 $ 756,637 $ 794,950 $ 774,440 $ 986,640 $ 1,046,960 $ Maintenance & Operations 18,512 26,307 31,640 30,060 34,840 31,540 Contractual Services 68,750 95,830 95,500 95,500 101,500 101,500 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 714,344 878,774 922,090 900,000 1,122,980 1,180,000

POSITIONS
Full Time 3.80 3.80 3.80 3.80 3.80 3.80
Part Time - - - - - -
TOTAL POSITIONS (FTE) 3.80 3.80 3.80 3.80 3.80 3.80
The City Manager's Office is responsible for overseeing the implementation of the goals and objectives of the City Council, as well as the overall management of City operations. In addition, the City Manager's Office oversees a number of contracts and franchises including solid waste, recycling, and Sheriff law enforcement services, as well as coordinating special projects involving all City Departments.

ACTUAL
41 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

CITY MANAGER
01-5200-1000 SALARIES - PERMANENT 612,850 512,591 632,860 625,040 725,980 770,960 14.7% 44,980 93,120 6.2% 01-5200-1200 EMPLOYEE BENEFITS 136,754 109,658 140,450 130,450 235,830 249,630 67.9% 13,800 95,380 5.9% 01-5200-1205 WORKERS' COMPENSATION 7,033 4,833 21,640 18,950 24,830 26,370 14.7% 1,540 3,190 6.2% EMPLOYEE SERVICES 756,637 627,082 794,950 774,440 986,640 1,046,960 24.1% 191,690 60,320 6.1% 01-5200-2300 OPERATING SUPPLIES 646 127 1,000 1,000 1,000 1,000 0.0% - - 0.0% 01-5200-2800 GAS & OIL - - 300 - 300 300 0.0% - - 0.0%
01-5200-3400 TELEPHONE 3,330 2,892 3,340 3,340 3,340 3,340 0.0% - - 0.0% 01-5200-3700 MEMBERSHIPS & SUBSCRIPTIONS 3,680 2,948 4,860 4,200 4,760 4,760 -2.1% - (100) 0.0% 01-5200-3800 MEETINGS & TRAVEL 2,242 84 7,000 6,500 10,300 7,000 47.1% (3,300) 3,300 -32.0% 01-5200-3801 TRAINING & EDUCATION 1,950 10 500 600 500 500 0.0% - - 0.0% 01-5200-3900 AUTO ALLOWANCE 14,459 12,451 14,640 14,420 14,640 14,640 0.0% - - 0.0% MAINTENANCE & OPERATIONS 26,307 18,512 31,640 30,060 34,840 31,540 10.1% (3,300) 3,200 -9.5% 01-5200-3200 CONTRACTUAL SERVICES 95,830 68,750 95,500 95,500 101,500 101,500 6.3% - 6,000 0.0% CITY MANAGER 878,774 714,344 922,090 900,000 1,122,980 1,180,000 200,890 21.8% 57,020 5.1% 42 May 27, 2025 Item 1
PROGRAM: CITY MEMBERSHIPS ACCT # 01-5212

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 82,778 90,479 97,100 92,460 97,760 102,520 Contractual Services 10,962 11,262 12,790 12,720 14,550 14,550 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 93,740 101,741 109,890 105,180 112,310 117,070

POSITIONS (FTE) - - - - - -
City memberships provide for Del Mar's memberships in a number of outside agencies including the San Diego Association of Governments (SANDAG), the League of California Cities (LCC), and the Local Agency Formation Commission (LAFCO), among others.

ACTUAL
43 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

CITY MEMBERSHIPS
01-5212-3700 MEMBERSHIPS & SUBSCRIPTIONS 90,479 82,778 97,100 92,460 97,760 102,520 660 0.7% 4,760 4.9% MAINTENANCE & OPERATIONS 90,479 82,778 97,100 92,460 97,760 102,520 660 0.7% 4,760 4.9% 01-5212-3200 CONTRACTUAL SERVICES 11,262 10,962 12,790 12,720 14,550 14,550 1,760 13.8% - 0.0% CITY MEMBERSHIPS 101,741 93,740 109,890 105,180 112,310 117,070 2,420 2.2% 4,760 4.2% 44 May 27, 2025 Item 1
PROGRAM: PATROL AND TRAFFIC ENFORCEMENT ACCT # 01-5230

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 438 436 500 400 500 500
Contractual Services 2,687,153 2,747,373 2,961,840 2,842,160 3,072,060 3,178,200 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 2,687,591 2,747,809 2,962,340 2,842,560 3,072,560 3,178,700

POSITIONS (FTE) - - - - - -
Patrol enforcement services are provided through a contract with the San Diego County Sheriff's Department. Current services include one patrol unit serving Del Mar on a seven-day week, 24-hour basis, one 40 hour per week traffic deputy, one detective, and support and management staff.

ACTUAL
45 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

PATROL AND TRAFFIC ENFORCEMENT
01-5230-3400 TELEPHONE 436 438 500 400 500 500 0.0% - - 0.0% MAINTENANCE & OPERATIONS 436 438 500 400 500 500 0.0% - - 0.0% 01-5230-3220 PATROL ENFORCEMENT 2,178,130 2,156,564 2,373,960 2,254,370 2,418,030 2,502,660 1.9% 84,630 44,070 3.5% 01-5230-3221 TRAFFIC ENFORCEMENT 459,060 454,515 475,130 475,130 530,790 549,370 11.7% 18,580 55,660 3.5% 01-5230-3223 SPECIAL ENFORCEMENT SERVICES 21,116 9,033 24,000 20,000 24,000 24,000 0.0% - - 0.0% 01-5230-3225 REGIONAL SERVICES 5,467 986 1,500 6,200 6,700 6,750 346.7% 50 5,200 0.7% 01-5230-3226 TRAFFIC SIGNAL ENFORCEMENT 62,922 60,283 67,750 64,000 69,790 71,880 3.0% 2,090 2,040 3.0% 01-5230-3200 CONTRACTUAL SERVICES 20,678 5,771 19,500 22,460 22,750 23,540 16.7% 790 3,250 3.5% CONTRACTUAL SERVICES 2,747,373 2,687,152 2,961,840 2,842,160 3,072,060 3,178,200 3.7% 106,140 110,220 3.5% PATROL AND TRAFFIC ENFORCEMENT 2,747,809 2,687,591 2,962,340 2,842,560 3,072,560 3,178,700 110,220 3.7% 106,140 3.5% 46 May 27, 2025 Item 1
PROGRAM: INFORMATION SYSTEMS ACCT # 01-5320

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 404,733 $ 382,517 $ 389,380 $ 366,300 $ 357,090 $ 370,030 $ Maintenance & Operations 65,100 128,761 115,320 114,940 122,450 116,710 Contractual Services 34,254 36,875 40,260 39,710 52,660 53,480 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 504,087 548,153 544,960 520,950 532,200 540,220

POSITIONS
Full Time 2.00 2.00 2.00 2.00 2.00 2.00
Part Time - - - - - -
POSITIONS (FTE) 2.00 2.00 2.00 2.00 2.00 2.00
This program provides funding for the management of the citywide computer system and the computer-based Voice Over IP Phone System. The citywide systems include an office productivity software, an internal and public-facing Geographic Information System (GIS), an archiving electronic document management system, a financial accounting system, an enterprise system for permiting/licensing/code enforement/land management, a City government website to enhance the availability of public information, and an internal intranet to improve collaboration and efficiencies. Funds for maintenance, software upgrades, replacement equipment, and security systems allow the City to keep current technologically and to maintain data security.

ACTUAL
47 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

INFORMATION SYSTEMS
01-5320-1000 SALARIES 219,288 217,480 219,150 200,000 225,720 232,500 3.0% 6,780 6,570 3.0% 01-5320-1200 EMPLOYEE BENEFITS 161,073 185,161 164,640 163,000 124,620 130,600 -24.3% 5,980 (40,020) 4.8% 01-5320-1205 WORKERS' COMPENSATION 2,156 2,092 5,590 2,300 5,750 5,930 2.9% 180 160 3.1% 01-5320-1400 OVERTIME - - - 1,000 1,000 1,000 100.0% - 1,000 0.0% EMPLOYEE SERVICES 382,517 404,733 389,380 366,300 357,090 370,030 -8.3% 12,940 (32,290) 3.6% 01-5320-2140 COMPUTER MAINTENANCE 22,942 24,108 29,310 29,310 28,970 30,640 -1.2% 1,670 (340) 5.8% 01-5320-2145 SOFTWARE MAINTENANCE 50,974 22,965 48,020 48,020 59,690 60,580 24.3% 890 11,670 1.5% 01-5320-2300 OPERATING SUPPLIES 3,703 3,827 4,600 4,000 4,600 4,600 0.0% - - 0.0% 01-5320-2360 COMPUTER SOFTWARE 17,799 - 1,000 800 1,000 1,000 0.0% - - 0.0% 01-5320-2370 COMPUTER HARDWARE 26,532 7,938 25,300 25,300 18,600 12,800 -26.5% (5,800) (6,700) -31.2% 01-5320-3400 TELEPHONE 4,132 3,921 4,080 4,500 4,080 4,080 0.0% - - 0.0% 01-5320-3700 MEMBERSHIP & SUBSCRIPTIONS 130 130 260 260 260 260 0.0% - - 0.0% 01-5320-3801 TRAINING & EDUCATION 2,550 2,211 2,500 2,500 5,000 2,500 100.0% (2,500) 2,500 -50.0% 01-5320-3900 AUTO ALLOWANCE - - 250 250 250 250 0.0% - - 0.0% MAINTENANCE & OPERATIONS 128,761 65,101 115,320 114,940 122,450 116,710 6.2% (5,740) 7,130 -4.7% 01-5320-3200 CONTRACTUAL SERVICES 24,225 21,985 25,760 25,760 38,160 38,980 48.1% 820 12,400 2.1% 01-5320-3231 GIS SYSTEM 12,000 11,338 13,500 13,000 13,500 13,500 0.0% - - 0.0% 01-5320-3237 PHONE REPLACEMENT PROJECT 651 930 1,000 950 1,000 1,000 0.0% - - 0.0% CONTRACTUAL SERVICES 36,875 34,253 40,260 39,710 52,660 53,480 30.8% 820 12,400 1.6% INFORMATION SYSTEMS 548,153 504,087 544,960 520,950 532,200 540,220 (12,760) -2.3% 8,020 1.5% 48 May 27, 2025 Item 1
PROGRAM: TELEVISION STUDIO ACCT # 01-5360

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 15,376 16,485 19,370 22,300 23,500 21,550 Contractual Services 82,199 72,890 100,050 98,500 101,450 106,520 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 97,575 89,375 119,420 120,800 124,950 128,070

POSITIONS (FTE) - - - - - -
This program funds the operating costs of the Del Mar Television Studio.

ACTUAL
49 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

TELEVISION STUDIO
01-5360-2100 EQUIPMENT MAINTENANCE/REPAIR 12,963 12,250 15,000 18,300 17,500 17,500 16.7% - 2,500 0.0% 01-5360-2300 OPERATING SUPPLIES 706 406 1,500 1,000 3,450 1,500 130.0% (1,950) 1,950 -56.5% 01-5360-3400 TELEPHONE 2,816 2,720 2,870 3,000 2,550 2,550 -11.1% - (320) 0.0% MAINTENANCE & OPERATIONS 16,485 15,376 19,370 22,300 23,500 21,550 21.3% (1,950) 4,130 -8.3% 01-5360-3200 CONTRACTUAL SERVICES 72,890 82,199 100,050 98,500 101,450 106,520 1.4% 5,070 1,400 5.0% TELEVISION STUDIO 89,375 97,575 119,420 120,800 124,950 128,070 5,530 4.6% 3,120 2.5% 50 May 27, 2025 Item 1
PROGRAM: AB 939 ACCT # 26-5225

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 20,779 $ 33,767 $ 35,130 $ 32,900 $ 45,880 $ 49,580 $ Maintenance & Operations 6,162 1,048 6,260 3,610 6,110 6,110 Contractual Services 9,048 30,034 77,500 50,000 47,500 12,500 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 35,989 64,849 118,890 86,510 99,490 68,190

POSITIONS
Full Time 0.20 0.20 0.20 0.20 0.20 0.20
Part Time - - - - - -
TOTAL POSITIONS (FTE) 0.20 0.20 0.20 0.20 0.20 0.20
The AB 939 Fund is funded through the City's solid waste franchise agreement. Funds are spent on educational, outreach, and recycling programs designated towards both the residential and commercial sections.

ACTUAL
51 May 27, 2025 Item 1
FUND: 26 AB 939
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%) FUND 26 AB 939 REIMBURSEMENT
26-5225-1000 SALARIES - PERMANENT 28,159 16,831 29,200 27,000 35,470 38,360 6,270 21.5% 2,890 8.1% 26-5225-1200 EMPLOYEE BENEFITS 5,161 3,790 4,930 5,200 9,200 9,910 4,270 86.6% 710 7.7% 26-5225-1205 WORKERS' COMPENSATION 447 158 1,000 700 1,210 1,310 210 21.0% 100 8.3% EMPLOYEE SERVICES 33,767 20,779 35,130 32,900 45,880 49,580 10,750 30.6% 3,700 8.1% 26-5225-2300 OPERATING SUPPLIES - 5,510 5,150 2,500 5,000 5,000 (150) -2.9% - 0.0% 26-5225-3400 TELEPHONE 138 88 150 150 150 150 - 0.0% - 0.0% 26-5225-3900 AUTO ALLOWANCE 910 564 960 960 960 960 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 1,048 6,162 6,260 3,610 6,110 6,110 (150) -2.4% - 0.0% 26-5225-3200 CONTRACTUAL SERVICES 30,033 9,049 77,500 50,000 47,500 12,500 (30,000) -38.7% (35,000) -73.7% TOTAL AB 939 64,849 35,989 118,890 86,510 99,490 68,190 (19,400) -16.3% (31,300) -31.5% BUDGET FY 2026
FY 2026 vs FY 2027 vs

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
52 May 27, 2025 Item 1
PROGRAM: PUBLIC, EDUCATION, AND GOVERNMENT (PEG) FUND ACCT # 27-5211

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 18,510 10,736 24,200 22,000 11,900 10,700 Contractual Services - - 7,000 7,000 - -
Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 18,510 10,736 31,200 29,000 11,900 10,700

POSITIONS (FTE) - - - - - -
This fund accounts for the Public, Education, and Government (PEG) fees from cable television. These funds are provided by a charge on cable television customers, and are used to purchase equipment and facilities for the operations and production of public, education, and government programming.

ACTUAL
53 May 27, 2025 Item 1
FUND: 27 PEG FEE FUND
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 BUDGET FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%) 27-5211-2300 OPERATING SUPPLIES - 7,875 13,500 13,500 1,200 - (12,300) -91.1% (1,200) 0.0% 27-5211-3300 UTILITIES 10,736 10,635 10,700 8,500 10,700 10,700 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 10,736 18,510 24,200 22,000 11,900 10,700 (12,300) -50.8% (1,200) -10.1% 27-5211-3200 CONTRACTUAL SERVICES 7,000 - 7,000 - - (7,000) 0.0% - 0.0% TOTAL PEG FUND 10,736 18,510 31,200 29,000 11,900 10,700 (19,300) -61.9% (1,200) -10.1% FY 2026 vs FY 2027 vs

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
54 May 27, 2025 Item 1

ADMINISTRATIVE SERVICES DEPARTMENT
The Administrative Services Department performs a variety of functions for the City, and consists of the City Clerk, Human Resources, Risk Management, Information Technology, and Finance divisions.

The Administrative Services Manager serves as the City Clerk and is responsible for performing all legislative, legal, and administrative duties, as required by law. The City Clerk division maintains the City Council meeting calendar, prepares City Council meeting agendas and minutes, processes updates to the municipal code, manages all records for the City, and conducts municipal elections. The Clerk’s division is also responsible for providing support for the City’s Design Review Board, Planning Commission, and many advisory committees, including volunteer recruitments and appointments; implementation of Council Policy 200 and other related Council policies; handling public records requests; and compliance with the Fair Political Practices Commission (FPPC) filing requirements.

The Human Resources division oversees all aspects of the City’s personnel and labor relations functions, including formal negotiations with the City’s general employee and fire associations, ensuring compliance with local, state and federal laws and regulations pertaining to labor practices, conducting job recruitments, and health benefits management, and worker’s compensation claim management.

The risk management functions of the City involve identifying, assessing, and mitigating potential threats that could harm the City, its citizens, or its operations. The City is self-insured through an insurance Joint Powers Authority known as PRISM (Public Risk Innovation, Solutions, and Management) which assists the City in loss prevention, and claim/litigation management and provides coverage for various types of losses as appropriate. The City’s risk management functions also include worker’s compensation and injury prevention.

Responsibilities in the Information Technology division include managing the hardware and software related to the City’s phone, voicemail and computer systems, troubleshooting user problems, administering the citywide networks on a daily basis, managing and updating the City’s website, as well as providing for its long-range planning. Other Information Technology responsibilities include establishing and implementing policies regarding the security and dispersion of data.

The Finance division is responsible for the City’s accounting activities including payroll, accounts receivable, accounts payable, and revenue collection; budget preparation and management; coordination of the annual audit and Annual Comprehensive Financial Report (ACFR); utility billing and periodic review and update to the City’s utility rates; and management of the City’s investing and treasury functions.

Fiscal Years 2023-2024 and 2024-2025 Achievements
Clerk Division
 Successfully administered the November 2024 General Election for Del Mar in collaboration with the San Diego County Registrar of Voters, which included three Council seats and two City initiated ballot measures that were passed by voters.  Facilitated 21 committee member appointments and reappointments in calendar year 2023; 21 in 2024; and 12 to date in 2025.
 Completed an update to the City’s Conflict of Interest Code in 2024. 55 May 27, 2025 Item 1
 Processed 328 Public Records Act requests in 2023; 358 in 2024; and 120 to date in 2025.  Restarted and successfully facilitated the annual Volunteer Appreciation Reception in 2024 and 2025.

Human Resources
 Successfully negotiated a new Memorandum of Agreement (MOA) with the Del Mar Firefighter Association, which went into effect on July 1, 2023; and negotiations for a new MOA with the Del Mar City Employees Association are underway with a targeted start date of July 1, 2025.  Completed multiple employee recruitments and processed 34 new hires in 2023 (12 full-time, 22 part-time); 35 new hires in 2024 (10 full-time, 25 part-time); and 27 new hires by the end of May 2025 (7 full-time and 20 part-time).
 Completed the FY 2023-2024 and 2024-2025 open enrollment processes for employees and continued to work with the City’s insurance broker to obtain quality healthcare and other benefit options at an affordable cost for City employees.  Updated the City’s Personnel Rules and Regulations Manual in 2024 to comply with statutory requirements.

Information Technology
 Microphone and Audio-System upgrade to Town Hall for public meetings and PEG channel.
 Upgrade of voice-over-IP phone system.
 Annual computer refresh and migration to Windows 11.
 Firewall upgrade and cyber-security enhancements.
 Security Camera video management system upgrade.
 Backup System upgrade and new cloud disaster recovery solution.  Upgrade of the graphics/character generator system for the P.E.G channel.  Internet and fiber bandwidth upgrades.

Finance
 Established a Section 115 Pension Trust fund.
 Completed a solicitation process and hired new investment services firm to develop a strategy for increased returns on City investments.
 Maintained a balanced operating and capital budget during Fiscal Years 2023-24 and 2024-

25. 56 May 27, 2025 Item 1
 Implemented required Accounting Standards including reporting of subscription-based information technology arrangements.
 Completed all required financial audits and reports for Fiscal Year 2023-2024.  Received the GFOA Certificate of Achievement for Excellence in Financial Reporting for the Fiscal Year ended June 30, 2023.

Fiscal Years 2025-2026 and 2026-2027 Goals and Objectives City Clerk
 Complete a comprehensive review and update to the City’s Record Retention schedule.  Facilitate the recruitment and appointment of Planning Commission, Design Review Board, and advisory committee members.
 Track active City agreements/contracts and related insurance requirements.  Successfully administer the November 2026 General Election for Del Mar in collaboration with the San Diego County Registrar of Voters.
 Conduct a review of the City’s Conflict of Interest Code in 2026.  Manage the Form 700 annual filing process.
 Work with Community Services and City Manager’s departments to review and provide a policy recommendation to the City Council regarding criteria for non-profit use of the Del Mar Civic Center.
 Work with the Planning and Community Development Department to complete the procurement process and implementation of a Short-Term Rentals administration platform.  Assist City Council subcommittee with review and update the City’s advisory committee structure.

Human Resources
 Successfully negotiate new labor agreements with the Del Mar City Employee’s Association by July 1, 2025, and with the Del Mar Firefighter’s Association by July 1, 2027.  Update and implement the Workplace Violence Prevention Plan and policies related to work place safety.
 Complete the FY 2025-26 and 2026-27 employee open enrollment processes.  Make progress on the development of an Administrative Policy Manual to benefit internal operations.
 Review and recommend necessary updates to the City’s Personnel Rules for City Council consideration.
57 May 27, 2025 Item 1
Information Technology
 Help support the implementation process for the new ERP system.  Upgrade Electronic Document System Hardware and Software.  Implement additional security measures for remote access.  Upgrade Access Control and Video Security Hardware and software.  Annual desktop computer refresh, complete Windows 11 upgrades before October 2025 (end of support date).
 Implement ADA compliance software for City website.

Finance
 Develop a new two-year budget for Fiscal Year 2025-2026 and 2026-2027.  Apply for the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the Fiscal Year Ended June 30, 2025 and June 30, 2026.
 Apply for the Government Finance Officers Association Distinguished Budget Presentation Award for the Fiscal Years 2025-2026 and 2026-2027 Operating and Capital Budget.  Update the Equipment Replacement and Capital Reserve Policies.  Complete an update to the City’s Cost Allocation Plan.  Research and recommend new Enterprise Resource Planning (ERP) system, develop a plan, and oversee implementation.
 Complete cross training and succession planning for key finance division positions to ensure continuity of services following future employee separations or retirements.  Pursue California Municipal Treasurer’s Association (CMTA) Investment Policy Certification, which provides professional guidance and assistance in developing and/or improving investment policies that meet industry best practices for California’s public sector agencies. 58 May 27, 2025 Item 1
PROGRAM: CITY CLERK ACCT # 01-5300

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 294,548 $ 342,489 $ 282,440 $ 306,290 $ 333,230 $ 342,810 $ Maintenance & Operations 9,076 9,956 13,960 15,500 16,960 16,330 Contractual Services 33,589 9,084 68,340 60,000 25,430 76,100 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 337,213 361,529 364,740 381,790 375,620 435,240

POSITIONS
Full Time 2.40 2.40 2.40 2.40 2.40 2.40
Part Time - - - - - -
POSITIONS (FTE) 2.40 2.40 2.40 2.40 2.40 2.40
This program provides the City with legislative, legal, and administrative support that includes recording all actions of the City Council, records management related to City activities, and the preparation of Council agendas, packet materials, and minutes. This program also pays for Del Mar's Municipal Election costs, with the next regularly scheduled Municipal Election in November 2026.

ACTUAL
59 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

CITY CLERK
01-5300-1000 SALARIES - PERMANENT 237,551 218,984 188,760 223,190 224,620 231,950 19.0% 7,330 35,860 3.3% 01-5300-1200 EMPLOYEE BENEFITS 102,343 73,186 88,910 80,000 102,580 104,540 15.4% 1,960 13,670 1.9% 01-5300-1205 WORKERS' COMPENSATION 2,396 2,222 4,520 2,600 5,530 5,820 22.3% 290 1,010 5.2% 01-5300-1300 SALARIES - SEASONAL - - - - - - 0.0% - - 0.0% 01-5300-1400 OVERTIME SALARIES 199 156 250 500 500 500 100.0% - 250 0.0% EMPLOYEE SERVICES 342,489 294,548 282,440 306,290 333,230 342,810 18.0% 9,580 50,790 2.9% 01-5300-2300 OPERATING SUPPLIES 1,159 689 2,000 2,200 2,120 2,120 6.0% - 120 0.0% 01-5300-3000 ADVERTISING & PRINTING 5,205 5,771 7,500 8,800 9,000 9,000 20.0% - 1,500 0.0% 01-5300-3400 TELEPHONE 303 289 300 300 300 300 0.0% - - 0.0% 01-5300-3700 MEMBERSHIPS & SUBSCRIPTIONS - - 1,160 1,000 1,160 1,160 0.0% - - 0.0% 01-5300-3800 MEETINGS & TRAVEL 21 17 100 100 100 100 0.0% - - 0.0% 01-5300-3801 TRAINING & EDUCATION 842 - 500 700 1,880 1,250 276.0% (630) 1,380 -33.5% 01-5300-3900 AUTO ALLOWANCE 2,426 2,310 2,400 2,400 2,400 2,400 0.0% - - 0.0% MAINTENANCE & OPERATIONS 9,956 9,075 13,960 15,500 16,960 16,330 21.5% (630) 3,000 -3.7% 01-5300-3200 CONTRACTUAL SERVICES 9,084 33,589 68,340 60,000 25,430 76,100 -62.8% 50,670 (42,910) 199.3% CITY CLERK 361,529 337,212 364,740 381,790 375,620 435,240 10,880 3.0% 59,620 15.9% 60 May 27, 2025 Item 1
PROGRAM: HUMAN RESOURCES ACCT # 01-5350

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 174,749 $ 192,627 $ 180,480 $ 160,900 $ 219,570 $ 235,130 $ Maintenance & Operations 17,532 16,396 32,150 33,100 36,100 36,830 Contractual Services 34,548 49,430 36,960 36,000 50,950 51,200 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 226,829 258,453 249,590 230,000 306,620 323,160

POSITIONS
Full Time 0.95 1.05 1.05 1.05 1.05 1.05
Part Time - - - - - -
POSITIONS (FTE) 0.95 1.05 1.05 1.05 1.05 1.05
The Human Resources program oversees all personnel-related activity of the City such as position recruitment, employee training, and collective bargaining with three unions representing City employees. This program also includes the Employee Assistance Program.

ACTUAL
61 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

HUMAN RESOURCES
01-5350-1000 SALARIES - PERMANENT 119,278 98,942 103,110 120,000 127,900 138,320 24.0% 10,420 24,790 8.1% 01-5350-1200 EMPLOYEE BENEFITS 63,769 61,061 50,840 35,500 73,290 77,070 44.2% 3,780 22,450 5.2% 01-5350-1205 WORKERS' COMPENSATION 1,197 1,009 3,530 1,400 4,380 4,740 24.1% 360 850 8.2% 01-5350-1225 UNEMPLOYMENT INSURANCE 6,712 12,415 20,000 1,000 10,000 10,000 -50.0% - (10,000) 0.0% 01-5350-1250 TUITION REIMBURSEMENT 1,671 1,322 3,000 3,000 4,000 5,000 33.3% 1,000 1,000 25.0% EMPLOYEE SERVICES 192,627 174,750 180,480 160,900 219,570 235,130 21.7% 15,560 39,090 7.1% 01-5350-2300 OPERATING SUPPLIES 1,301 3,209 2,300 1,300 1,300 1,300 -43.5% - (1,000) 0.0% 01-5350-2330 EMPLOYEE RELATIONS 4,926 4,521 5,500 8,500 10,250 10,950 86.4% 700 4,750 6.8% 01-5350-3000 ADVERTISING & PRINTING 2,350 3,562 5,000 4,000 5,000 5,000 0.0% - - 0.0% 01-5350-3400 TELEPHONE 303 289 300 300 300 300 0.0% - - 0.0% 01-5350-3700 MEMBERSHIPS & SUBSCRIPTIONS 672 1,572 1,900 1,900 2,100 2,130 10.5% 30 200 1.4% 01-5350-3800 MEETINGS & TRAVEL 443 403 750 700 750 750 0.0% - - 0.0% 01-5350-3801 TRAINING & EDUCATION 3,975 1,667 14,000 14,000 14,000 14,000 0.0% - - 0.0% 01-5350-3900 AUTO ALLOWANCE 2,426 2,310 2,400 2,400 2,400 2,400 0.0% - - 0.0% MAINTENANCE & OPERATIONS 16,396 17,532 32,150 33,100 36,100 36,830 12.3% 730 3,950 2.0% 01-5350-3200 CONTRACTUAL SERVICES 49,430 34,548 36,960 36,000 50,950 51,200 37.9% 250 13,990 0.5% HUMAN RESOURCES 258,453 226,829 249,590 230,000 306,620 323,160 57,030 22.8% 16,540 5.4% 62 May 27, 2025 Item 1
PROGRAM: FINANCE SERVICES ACCT # 01-5400

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 503,655 $ 550,866 $ 546,000 $ 536,600 $ 694,530 $ 708,700 $ Maintenance & Operations 78,771 77,242 90,380 88,480 100,470 96,870 Contractual Services 154,283 136,757 174,030 135,000 175,780 153,680 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 736,709 764,865 810,410 760,080 970,780 959,250

POSITIONS
Full Time 3.85 3.85 3.85 3.85 3.85 3.85
Part Time - - 0.50 0.50 0.50 0.50
POSITIONS (FTE) 3.85 3.85 4.35 4.35 4.35 4.35
This program provides for the accounting, budgeting, treasury, payroll, revenue collection, and utility billing functions.

ACTUAL
63 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

FINANCE
01-5400-1000 SALARIES - PERMANENT 370,728 340,322 372,700 350,000 411,930 419,590 10.5% 7,660 39,230 1.9% 01-5400-1200 EMPLOYEE BENEFITS 176,018 159,721 163,240 162,000 196,620 202,860 20.4% 6,240 33,380 3.2% 01-5400-1205 WORKERS' COMPENSATION 3,982 3,405 9,560 5,000 10,480 10,750 920 9.6% 270 2.6% 01-5400-1300 SALARIES - SEASONAL - - - 19,100 75,000 75,000 75,000 100.0% - 0.0% 01-5400-1400 OVERTIME SALARIES 140 207 500 500 500 500 0.0% - - 0.0% EMPLOYEE SERVICES 550,867 503,656 546,000 536,600 694,530 708,700 27.2% 14,170 148,530 2.0% 01-5400-2300 OPERATING SUPPLIES 1,332 1,109 2,130 1,800 2,600 2,100 22.1% (500) 470 -19.2% 01-5400-3000 ADVERTISING & PRINTING 720 1,275 2,400 1,900 2,000 1,750 -16.7% (250) (400) -12.5% 01-5400-3400 TELEPHONE 425 404 450 580 840 840 86.7% - 390 0.0% 01-5400-3700 MEMBERSHIP & SUBSCRIPTIONS 1,143 480 1,400 1,300 1,310 1,310 -6.4% - (90) 0.0% 01-5400-3800 MEETINGS & TRAVEL 824 70 2,300 500 5,000 2,150 117.4% (2,850) 2,700 -57.0% 01-5400-3801 TRAINING & EDUCATION 1,249 1,114 1,900 1,800 2,000 2,000 5.3% - 100 0.0% 01-5400-3900 AUTO ALLOWANCE 3,396 3,234 4,800 4,600 6,720 6,720 40.0% - 1,920 0.0% 01-5400-4810 PROP TAX ADMIN 68,153 71,085 75,000 76,000 80,000 80,000 6.7% - 5,000 0.0% MAINTENANCE & OPERATIONS 77,242 78,771 90,380 88,480 100,470 96,870 11.2% (3,600) 10,090 -3.6% 01-5400-3200 CONTRACTUAL SERVICES 136,757 154,283 174,030 135,000 175,780 153,680 1.0% (22,100) 1,750 -12.6% FINANCE 764,865 736,709 810,410 760,080 970,780 959,250 160,370 19.8% (11,530) -1.2% 64 May 27, 2025 Item 1
PROGRAM: CITY HALL GENERAL ACCT # 01-5410

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 138,781 137,714 165,450 173,730 165,950 165,950 Contractual Services 18,310 18,612 20,300 21,600 22,100 22,100 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 157,091 156,326 185,750 195,330 188,050 188,050

POSITIONS (FTE) - - - - - -
This program funds the general operations of City Hall including utilities, office supplies, and the copier lease.

ACTUAL
65 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

CITY HALL
01-5410-2300 OPERATING SUPPLIES 7,486 7,991 10,250 9,000 9,810 9,810 (440) -4.3% - 0.0% 01-5410-2320 POSTAGE 10,276 12,966 20,000 20,000 20,000 20,000 - 0.0% - 0.0% 01-5410-2340 SUPPLIES - PAPER 3,475 2,299 3,200 3,000 3,200 3,200 - 0.0% - 0.0% 01-5410-3000 ADVERTISING & PRINTING 4,023 2,605 4,500 4,000 4,000 4,000 (500) -11.1% - 0.0% 01-5410-3300 UTILITIES 68,881 70,527 79,000 98,830 100,000 100,000 21,000 26.6% - 0.0% 01-5410-3400 TELEPHONE 39,735 40,372 44,500 35,000 24,940 24,940 (19,560) -44.0% - 0.0% 01-5410-3600 PROPERTY/EQUIPMENT RENTAL 3,839 2,021 4,000 3,900 4,000 4,000 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 137,714 138,781 165,450 173,730 165,950 165,950 500 0.3% - 0.0% 01-5410-3200 CONTRACTUAL SERVICES 18,612 18,311 20,300 21,600 22,100 22,100 1,800 8.9% - 0.0% CITY HALL 157,091 156,326 185,750 195,330 188,050 188,050 2,300 1.2% - 0.0% 66 May 27, 2025 Item 1
PROGRAM: RISK MANAGEMENT ACCT # 01-5411

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 280,408 373,636 481,350 778,000 554,500 654,800 Contractual Services - - - - - -
Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 280,408 373,636 481,350 778,000 554,500 654,800

POSITIONS (FTE) - - - - - -
This program provides for the City's insurance as well as claims and administrative costs related to those claims.

ACTUAL
67 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

RISK MANAGEMENT
01-5411-4000 INSURANCE 324,940 264,233 448,350 401,000 521,500 621,800 73,150 16.3% 100,300 19.2% 01-5411-4300 CLAIMS 27,430 7,550 15,000 365,000 15,000 15,000 - 0.0% - 0.0% 01-5411-4400 CLAIMS ADMIN/LITIGATION 16,266 8,625 18,000 12,000 18,000 18,000 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 368,636 280,408 481,350 778,000 554,500 654,800 73,150 15.2% 100,300 18.1% RISK MANAGEMENT 280,408 368,636 481,350 778,000 554,500 654,800 73,150 15.2% 100,300 18.1% 68 May 27, 2025 Item 1
PROGRAM: WORKERS' COMPENSATION ACCT # 50-5420

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 356,803 213,758 266,000 267,320 295,250 330,450 Contractual Services 23,921 47,854 38,000 25,000 27,500 27,500 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 380,724 261,612 304,000 292,320 322,750 357,950

POSITIONS (FTE) - - - - - -
This internal service fund represents the City's self insurance fund for workers' compensation. Each program is charged for the cost of workers' compensation, and claims, excess insurance and third party administration are paid out of this fund.

ACTUAL
69 May 27, 2025 Item 1
FUND: 50 WORKERS' COMPENSATION
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

WORKERS' COMPENSATION
50-5420-4000 INSURANCE 152,075 152,475 186,000 187,320 215,250 250,450 29,250 15.7% 35,200 16.4% 50-5420-4300 CLAIMS 61,684 204,328 80,000 80,000 80,000 80,000 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 213,759 356,803 266,000 267,320 295,250 330,450 29,250 11.0% 35,200 11.9% 50-5420-3200 CONTRACT SERVICES 47,854 23,921 38,000 25,000 27,500 27,500 -27.6% - (10,500) 0.0% WORKERS' COMPENSATION 261,612 380,724 304,000 292,320 322,750 357,950 18,750 6.2% 35,200 10.9% BUDGET FY 2026
FY 2026 vs FY 2027 vs

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
70 May 27, 2025 Item 1
PROGRAM: EQUIPMENT REPLACEMENT RESERVE ACCT # 01-5890

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations - - - - - -
Contractual Services - - - - - -
Debt Service - - - - - -
Capital Outlay 987,427 270,159 257,899 257,899 108,000 47,000 GRAND TOTAL 987,427 270,159 257,899 257,899 108,000 47,000

POSITIONS (FTE) - - - - -
This General Fund reserve is used to fund the replacement of capital assets such as vehicles, computer equipment, and machinery and equipment.

ACTUAL
71 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

EQUIPMENT REPLACEMENT RESERVE
01-5890-5997 CAPITAL OUTLAY 270,159 987,427 257,899 257,890 108,000 47,000 -58.1% (61,000) (149,899) -56.5% EQUIPMENT REPLACEMENT RESERVE 270,159 987,427 257,899 257,890 108,000 47,000 (879,427) -89.1% (61,000) -56.5% (1)

PROPOSED PROPOSED
2025-2026 2026-2027
Replace Enforcement Vehicle (CS) - $ 35,000 $
Replace Lifeguard Vehicle (CS) 55,000 -
Replace (1) Utility Trucks- (PW) 12,000 12,000
Fire Engine Equipment(radios/headsets) 41,000 -
$ - $ - $ - $ - $ 108,000 $ 47,000
The equipment that it is replacing has reached the end of its useful life and funds are available in the Equipment Replacement Reserve. The following items are being requested for the next two fiscal years. 72 May 27, 2025 Item 1

PLANNING AND COMMUNITY DEVELOPMENT DEPARTMENT
The Planning and Community Development Department is responsible for current planning and development review; long range planning, special projects and state and regional planning efforts; and clean water, building and safety, and code enforcement compliance.

In addition to the functional areas further described below, the Department manages key programs and special projects; assists with policy development and implementation; and provides permitting assistance for City Capital Improvement Projects (CIP) and preparation of grant applications for related programs and projects.

The Current Planning division, which administers the City’s development review programs, involves the processing of applications for development proposals to ensure their consistency with the City’s Community Plan; Zoning Ordinance; Design Review Ordinance; Local Coastal Program; and other land use documents. As part of this function, department staff respond to the day-to-day inquiries from property owners; permit applicants; and interested parties about the City’s land use regulations and design review procedures. Managing residential and other development projects through the City’s processes is a major function of this division. Staff also supports the City Council; Planning Commission; and Design Review Board in their review of land-use related permit applications and in the preparation of new and modified land use policies and ordinances. Additionally, staff reviews projects proposed outside of the City limits to gauge their potential impacts to Del Mar and its residents.

The Long-Range Planning division, which oversees implementation of the City’s land use regulations, codes, and policies, involves the development of planning goals and implementation strategies for the long-term governance of the City. This includes developing programs to implement the community’s vision for development and environmental protection and conservation in the City.

Staff manages and participates in many Council priority projects including implementation of various housing-related programs including planning and zoning efforts to facilitate the production of deedrestricted affordable housing and Accessory Dwelling Units (ADU) through streamlining and incentives; implementation of climate adaptation strategies such as the City’s Sand Compatibility and Opportunistic Use Program (SCOUP) and sea level rise resiliency planning efforts; assisting in rail corridor planning items including bluff stabilization and safe pedestrian access; coordinating the City’s efforts on regulation of Short Term Rentals; and assisting in legislative support with state and federal law as applied to Del Mar.

The Long-Range Planning division is also responsible for updating segments of the Local Coastal Program, Zoning Code, and Community Plan, such as the 6th Cycle Housing Element (2021-2029), Safety Element, and the preparation of an Environmental Justice Element. Long Range Planning encompasses efforts to address issues such as planning for climate change and sustainability; shoreline management and coastal resources; floodplain management; and parking. In addition, it also includes coordination with state and regional planning agencies including the California Coastal Commission (CCC), California Department of Housing and Community Development (HCD), 22nd District Agricultural Association (22nd DAA), North County Transit District (NCTD), the San Diego Association of Government (SANDAG), as well as the US Army Corps of Engineers (USACE), US Fish and Wildlife Service (USFWS), California Department of Fish and Wildlife (CDFW), California Department of Transportation (Caltrans), California State Lands Commission (SLC), and the Regional Water Quality Control Board (RWQCB).
73 May 27, 2025 Item 1
The third functional area of the department includes a variety of activities that ensure the health and safety of the City. These include Clean Water Program management, Building and Safety services, and Code Enforcement. The Clean Water Program conducts activities to protect water quality through education, enforcement, and compliance with State and federal monitoring and reporting requirements. Building and Safety services performs construction plan-checks, issues building permits, and completes inspections, which are overseen by the Planning and Community Development Department and performed through a contract with a third-party service provider. Code Enforcement is responsible for resolving code violations, including those related to building and noise regulations, as well as federal and State accessibility requirements.

Fiscal Years 2023-2024 and 2024-2025 Achievements
 Provided a high level of service for the ongoing review of development permit and land use applications with a goal to continue 100% electronic processing of all applications (in lieu of paper applications).
 Provided a high level of service and ongoing oversight and implementation of the City’s Code Compliance Program, Building and Safety Services, and the Clean Water Program.  Processed ordinances for Zoning Code and Local Coastal Program (LCP) amendments to ensure compliance with Federal and State mandates.
 Processed an ordinance on December 20, 2023, to create new incentives for creation of lowincome Accessory Dwelling Units in accordance with Housing Element Program 2A.  Secured an Exclusive Negotiating Rights Agreement with the State 22nd District Agricultural Association to develop at least 61 lower income affordable dwelling units on the Fairgrounds property.
 Implemented additional Housing Element strategies for production of lower income units including Programs 1D, 1I, and 5A Incentives for Affordable Housing: Cycle 1 HAP grant funds and local resources have also been invested, and milestones have been completed to facilitate affordable housing development on privately-owned sites. This included completion of Phase II studies in January 2023 demonstrating the feasibility of affordable housing development on privately-owned sites identified in the Housing Element sites inventory and additional opportunity sites. In addition to identifying architectural concepts and financial feasibility information for property owners, the studies are also facilitating preparation and processing of multiple ordinances by December 2023 that will incentivize lower income unit production (i.e., deed restricted low income ADUs).
 Processed Housing Element Programs 2B (ADU Amnesty Program) and Program 2F (Tiny Houses) Ordinance. CCC certification is pending with final certification to complete project anticipated Summer 2025.
 Processed a Short-Term Rental Regulations Ordinance that is pending CCC certification with final certification to complete project anticipated Fall 2025. 74 May 27, 2025 Item 1
 Implemented the Paid Parking Coastal Development Permit conditions of approval relating to removal of paid parking spaces, installation of signage, and creation of a new low-income parking pass program.
 Finalized LCP amendments with the California Coastal Commission related to Parking.  Implemented the Sea Level Rise Adaptation Plan recommendations for Sand Replenishment and reduction of flood risk, including final state and federal permitting of the Sand Compatibility and Opportunistic Use Program (SCOUP) in July 2024.  Digitized the department’s archive and permit records.  Initiated update to the City’s public tree manual policy, including preparation/processing of applicable Municipal Code sections, and updating the Tree, Scenic Views and Sunlight Ordinance.
 Processed an Objective Design Standards Ordinance.
 Assisted with City Council Priority Projects, including all rail-related items such as the Rail Trail and Safe Pedestrian Crossing Feasibility Study, bluff stabilization projects, and longterm rail relocation efforts.  Prepared and implemented required housing programs. This effort includes an emphasis on ensuring City codes are aligned with current State law, and facilitating and increasing the City’s housing stock for lower-income households with a priority of executing an agreement with the State for affordable housing opportunities at the Del Mar Fairgrounds. Implemented programs associated with Affirmatively Furthering Fair Housing. Housing programs completed include Amendments to PF Zone and Processed LCP Map Clean Up; Objective Design Standards for By-Right Housing; Updated Density Bonus Ordinance; Updated Inclusionary Housing/Condo Conversion Regulations; Completed permitting for Sand Compatibility Opportunistic Use Program; preliminary conceptual design for living levee along San Dieguito river banks  Provided assistance with grant applications, permit processing, and environmental documents for the City’s Capital Improvement Projects and Council-related Special Projects such as housing at the Del Mar Fairgrounds and Shoreline Management programs.  Processed building permits for 941 Camino del Mar Specific Plan.  Implementation and improvement of the City’s Design Review process including the use of citywide Design Guidelines to provide guidance for development project applicants and objective criteria for use by the Design Review Board when determining project consistency with the Design Review Ordinance standards.
 Initiated an update to the Community Plan Safety Element for fire hazard review pursuant to Senate Bill 1241 and Housing Element Program 6H.
75 May 27, 2025 Item 1
 Zone Code Amendment to North Commercial and Professional Commercial Zone regulations to be consistent with the citywide Inclusionary Housing regulations adopted October 2024.

Fiscal Years 2025-2026 and 2026-2027 Goals and Objectives  Provide a high level of service for the ongoing review of development permit and land use applications with a goal to continue 100% electronic processing of all applications (in lieu of paper applications).
 Provide a high level of service and ongoing oversight and implementation of the City’s Code Compliance Program, Building and Safety Services, and the Clean Water Program.  Draft and process ordinances for Zoning Code and Local Coastal Program (LCP) amendments to ensure compliance with Federal and State mandates.
 Digitize department archives and permit records.
 Assist with City Council Priority Projects, including all rail-related items such as the Rail Trail and Safe Pedestrian Crossing Feasibility Study, bluff stabilization projects, and long-term rail relocation efforts. On going coordination and work with SANDAG and the public on significant CIP projects happening in parallel, including the San Diego LOSSAN Rail Realignment Project; Del Mar Bluff Stabilization Project 5; Del Mar Bluffs Access Improvements Project; and the San Dieguito Double Track and Special Events Platform project.  Prepare and implement required housing programs. This effort includes emphasis on ensuring City codes are aligned with current State law, and facilitating and increasing the City’s housing stock for lower-income households with a priority of executing an agreement with the State for affordable housing opportunities at the Del Mar Fairgrounds. Implement programs associated with Affirmatively Furthering Fair Housing.
 Provide assistance with grant applications, permit processing, and environmental documents for the City’s Capital Improvement Projects and Council-related Special Projects such as housing at the Del Mar Fairgrounds and Shoreline Management programs.  Complete implementation of an STR administration platform including registration, permitting, maintaining an STR database, monitoring STR activity, compliance and code enforcement support, community outreach, and Transient Occupancy Tax remittance and auditing.  Utilize data from Phase II studies to prepare Ordinance/LCPA creating an overlay zone to apply objective design standards and provide site-specific incentives for affordable housing projects on sites relied upon for the 6th Cycle Housing Element.  Prepare and process Ordinance to establish a STR Permit Fee. Coordinate with the consultant to identify the associated cost for implementation of STR permit issuance, monitoring, and enforcement.
76 May 27, 2025 Item 1
 Evaluate City Website ADA compliance and implement solutions to maintain compliance and meet the newly released DOJ mandate by April 2027 as required by law.  Prepare Mid Cycle ADU Production Evaluation that accounts for data collected in the 2024 Annual Progress Report to HCD (March 2025) and identify potential new opportunities to create low income ADUs. City is conducting a community survey and the resulting direction from City Council may involve future processing and consideration of amendments to existing incentive programs adopted in December 2023.
 Prepare and process an Ordinance to create a new Del Mar Municipal Code Chapter that will update regulations for reasonable accommodation requests consistent with applicable State and Federal Fair Housing regulations. Relates to Housing Element Program 7F.  Prepare and process an Ordinance to adopt the latest California Building and Fire Codes and incorporate local modifications as desired. Routine update processed every three years. New Codes will be effective January 1, 2026.
 Prepare and process permit applications with United States Army Corps of Engineers (USACE) and Regional Water Quality Control Board (RWQCB) to amend the existing SCOUP permits to allow the City to accept beach quality sand for beach nourishment when available.  City and San Dieguito River Park JPA are coordinating on a joint project to develop living levees and trails along the north and south banks of the San Dieguito River. State Parks grant funding was utilized to execute task orders to complete environmental, engineering, and permitting task orders. A MOU with SDRP JPA will be executed to facilitate completion of additional task orders using grant funds through June 2027.
 Prepare and process update to lot line adjustment/lot consolidation regulations, with consideration of requiring lot line adjustment parcel map for any lot line adjustments or lot consolidation. Update would require processing a Zone Code Amendment and preparing an Ordinance.
 Execute Task Orders and Memorandum of Understanding (MOU) with the 22nd District Agricultural Association for feasibility studies related to affordable housing sites on state fairgrounds property as part of the ENRA.
 Prepare a new Environmental Justice Element to the Community Plan pursuant to Senate Bill 1000 and Housing Element Program 6E. In addition, an update to the Safety Element to the Community Plan which includes adoption of updated Fire Hazard Severity Zone maps and state building and fire code updates. Moreover, an update to the Open Space Element to address specified climate resilience and rewilding criteria to provide coordinated mitigation of impacts to new development.
 Prepare and process an amendment to the Tree, Scenic Views, and Sunlight Ordinance.  Revise existing City tree policies for both public and private trees, with an overall goal of protecting and enhancing the City’s urban forest tree canopy while managing the City’s wildfire risk.
77 May 27, 2025 Item 1
 Review and update the Carmel Valley Precise Plan through the appropriate process (entitlements, environmental review, public participation, etc.) as may be recommended by staff/City Attorney’s office.
 Turn the Design Review Guidelines into Design Review Ordinances.  Evaluate and amend the City’s appeal procedure for administrative approvals with the goal of streamlining the process to put the appeal decision in front of the right decision-making body. 78 May 27, 2025 Item 1
PROGRAM: PLANNING SERVICES ACCT # 01-5530

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 1,140,965 $ 1,336,727 $ 1,678,000 $ 1,491,000 $ 1,744,390 $ 1,825,490 $ Maintenance & Operations 22,942 27,234 35,350 35,460 42,070 42,070 Contractual Services 32,141 144,855 163,990 190,000 156,920 115,690 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 1,196,048 1,508,816 1,877,340 1,716,460 1,943,380 1,983,250

POSITIONS
Full Time 8.46 8.46 9.45 9.42 9.42 9.42
Part Time - 0.50 0.50 0.50 0.50 0.50
POSITIONS (FTE) 8.46 8.96 9.95 9.92 9.92 9.92
ACTUAL
The Planning Department applies the City of Del Mar's planning policy as established by the City Council. Staff prepares and administers the City's zoning and subdivision ordinances, general plan, building regulations, and State map regulations. The Planning Department also prepares special studies for Council priorities.
79 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

PLANNING
01-5530-1000 SALARIES - PERMANENT 864,788 774,049 1,130,970 995,000 1,152,110 1,204,490 21,140 1.9% 52,380 4.5% 01-5530-1200 EMPLOYEE BENEFITS 397,792 343,683 478,180 450,000 521,930 549,000 43,750 9.1% 27,070 5.2% 01-5530-1205 WORKERS' COMPENSATION 22,457 21,396 38,350 30,000 39,850 41,500 1,500 3.9% 1,650 4.1% 01-5530-1300 SALARIES - SEASONAL 50,726 1,464 30,000 15,000 30,000 30,000 - 0.0% - 0.0% 01-5530-1400 OVERTIME 964 373 500 1,000 500 500 - 0.0% - 0.0% EMPLOYEE SERVICES 1,336,727 1,140,964 1,678,000 1,491,000 1,744,390 1,825,490 66,390 4.0% 81,100 4.6% 01-5530-2300 OPERATING SUPPLIES 1,328 2,034 4,100 3,500 4,100 4,100 - 0.0% - 0.0% 01-5530-3000 ADVERTISING & PRINTING 4,527 4,142 5,780 8,000 12,500 12,500 6,720 116.3% - 0.0% 01-5530-3400 TELEPHONE 2,466 2,391 2,460 2,460 2,460 2,460 - 0.0% - 0.0% 01-5530-3700 MEMBERSHIPS & SUBSCRIPTIONS 3,109 1,680 5,220 5,000 5,220 5,220 - 0.0% - 0.0% 01-5530-3800 MEETINGS & TRAVEL 355 34 2,050 1,500 2,050 2,050 - 0.0% - 0.0% 01-5530-3801 TRAINING & EDUCATION 3,075 880 3,500 3,000 3,500 3,500 - 0.0% - 0.0% 01-5530-3900 AUTO ALLOWANCE 12,373 11,781 12,240 12,000 12,240 12,240 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 27,234 22,942 35,350 35,460 42,070 42,070 6,720 19.0% - 0.0% 01-5530-3200 CONTRACTUAL SERVICES 144,855 32,141 163,990 190,000 156,920 115,690 (7,070) -4.3% (41,230) -26.3% PLANNING 1,196,048 1,508,816 1,877,340 1,716,460 1,943,380 1,983,250 66,040 3.5% 39,870 2.1% 80 May 27, 2025 Item 1
PROGRAM: CODE ENFORCEMENT ACCT # 01-5536

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 144,462 $ 152,114 $ 144,390 $ 151,130 $ 135,540 $ 140,740 $ Maintenance & Operations 2,414 7,310 3,460 3,850 4,460 4,560 Contractual Services 1,366 1,607 1,700 2,200 1,700 1,700 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 148,242 161,031 149,550 157,180 141,700 147,000

POSITIONS
Full Time 0.85 0.85 0.85 0.85 0.85 0.85
Part Time - - - - - -
POSITIONS (FTE) 0.85 0.85 0.85 0.85 0.85 0.85
ACTUAL
The purpose of this program is to maintain and enhance the quality of life in the community by resolving Municipal Code violations, including those related to building and noise violations; federal and state accessibility requirements; water-quality protection regulations, as well as requirements of approved development permits.
81 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

CODE ENFORCEMENT
01-5536-1000 SALARIES - PERMANENT 83,647 81,180 88,331 90,000 83,360 86,120 2,180 2.7% 2,760 3.3% 01-5536-1200 EMPLOYEE BENEFITS 55,320 57,320 58,106 55,000 46,110 48,370 (11,210) -19.6% 2,260 4.9% 01-5536-1205 WORKERS' COMPENSATION 5,495 5,890 5,677 6,130 6,070 6,250 180 3.1% 180 3.0% EMPLOYEE SERVICES 152,114 144,462 144,390 151,130 135,540 140,740 (8,850) -6.1% 5,200 3.8% 01-5536-2300 OPERATING SUPPLIES 4,799 54 600 600 600 600 - 0.0% - 0.0% 01-5536-3400 TELEPHONE 934 912 940 930 940 940 - 0.0% - 0.0% 01-5536-3700 MEMBERSHIPS & SUBSCRIPTIONS 150 350 300 300 300 300 - 0.0% - 0.0% 01-5536-3800 MEETINGS & TRAVEL 300 288 500 1,000 1,000 1,000 500 100.0% - 0.0% 01-5536-3801 TRAINING & EDUCATION 400 118 400 300 900 1,000 500 125.0% 100 11.1% 01-5536-3900 AUTO ALLOWANCE 728 693 720 720 720 720 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 7,310 2,414 3,460 3,850 4,460 4,560 1,000 28.9% 100 2.2% 01-5536-3200 CONTRACTUAL SERVICES 1,607 1,366 1,700 2,200 1,700 1,700 - 0.0% - 0.0% CODE ENFORCEMENT 148,242 161,031 149,550 157,180 141,700 147,000 (7,850) -5.2% 5,300 3.7% 82 May 27, 2025 Item 1
PROGRAM: BUILDING INSPECTION SERVICES ACCT # 01-5538

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 39 195 1,000 1,000 1,000 1,000 Contractual Services 485,438 475,923 402,500 402,500 402,500 402,500 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 485,477 476,118 403,500 403,500 403,500 403,500

POSITIONS (FTE) - - - - - -
ACTUAL
The City contracts with TNC Corporation to provide standard building plan check and inspection services as well as review ADA/Title 24 issues. 83 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

BUILDING SERVICES
01-5538-2300 OPERATING SUPPLIES 196 38 1,000 1,000 1,000 1,000 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 196 38 1,000 1,000 1,000 1,000 - 0.0% - 0.0% 01-5538-3202 BUILDING INSPECTIONS 475,923 485,438 402,500 402,500 402,500 402,500 - 0.0% - 0.0% CONTRACTUAL SERVICES 475,923 485,438 402,500 402,500 402,500 402,500 - 0.0% - 0.0% BUILDING SERVICES 485,477 476,118 403,500 403,500 403,500 403,500 - 0.0% - 0.0% 84 May 27, 2025 Item 1
PROGRAM: HOUSING ACCT # 25-5540

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 87,143 45,684 57,240 57,250 58,000 60,000 Contractual Services 14,000 - - - - -
Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 101,143 45,684 57,240 57,250 58,000 60,000

POSITIONS (FTE) - - - - - -
ACTUAL
In conjunction with Del Mar Community Connections and the Del Mar Housing Corporation, the City provides rental subsidy assistance for low and moderate income families, and oversees the Shared Housing Program. 85 May 27, 2025 Item 1
FUND: 25 HOUSING
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%) FUND 25 HOUSING
25-5540-4900 RENTAL SUBSIDY 45,684 87,143 57,240 57,250 58,000 60,000 760 1.3% 2,000 3.4% MAINTENANCE & OPERATIONS 45,684 87,143 57,240 57,250 58,000 60,000 760 1.3% 2,000 3.4% 25-5540-3200 CONTRACTUAL SERVICES - 14,000 - - - - - 0.0% - 0.0% CONTRACTUAL SERVICES - 14,000 - - - - - 0.0% - 0.0%
TOTAL HOUSING 45,684 101,143 57,240 57,250 58,000 60,000 760 1.3% 2,000 3.4% BUDGET FY 2026
FY 2026 vs FY 2027 vs

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
86 May 27, 2025 Item 1

COMMUNITY SERVICES DEPARTMENT
The Community Services Department consists of the Lifeguard, Enforcement Services, and Open Space divisions. Department operations are open for service every day of the year with hours varying seasonally dependent on conditions.

The Lifeguard Division proactively manages beach operations, performs ocean rescues, provides first aid, and enforces local beach and park rules. Technical teams provide cliff, swift water, and SCUBA, rescue services throughout the City and in neighboring jurisdictions via mutual aid support. Additionally, the Division issues Operations Permits for beach and ocean recreational activities including surfing and volleyball camps, which serve thousands of children year-round, including those participating in local school physical education programs. Lifeguards also serve over two hundred children, ages nine to fifteen, in the Junior Lifeguard program during the summer season. Lifeguards teach a variety of ocean skills, respect for the marine environment, and rescue techniques in a safe manner focused on respect and discipline.

The Enforcement Division patrol City streets, parks, and the public beach to provide public education, help ensure safe access, and gain compliance through enforcement of City codes.

Parking staff manage the City’s public parking infrastructure and patrol the City daily. During these patrols, officers can manage parking time zones downtown, paid parking areas near the beach, limit safety issues, and assist with monitoring traffic and parking compliance in residential areas including assistance with Encroachment Permits and construction zones. Other responsibilities include advising on traffic and parking issues, processing and responding to complaints, parking meter collections, and enforcement of the Del Mar Municipal Code in support of Code Enforcement. The City’s Beach and Community Patrol Officers provide enforcement in the City’s open space daily, while also assisting with traffic and parking issues on the public streets.

The Open Space Division oversees the permitting of events and activities at the Civic Center, Powerhouse Community Center, Powerhouse Park, Seagrove Park, Shores Park and beach, as well as large assemblages throughout the City, including public and private events. Staff also provide cleaning and maintenance services for Community Services’ facilities, including the public restrooms. Additionally, maintenance staff assist Public Works with sand push-up to maintain beach access during the winter season to help ensure a safe and accessible beach. Sand pushup can also be used in response to incidents and emergencies requiring equipment operation and resources.

Fiscal Years 2023-2024 and 2024-2025 Achievements
 Lifeguard staff performed 1,750 ocean rescues, made over 67,000 public health and safety contacts, 1,750 medical aids, and nearly 20,000 enforcement contacts during the operational period.
 Provided a safe environment for nearly 6.3 million visitors and maintained an excellent customer service and safety record.
 Flexibly staffed operations to most effectively meet enforcement, safety, and maintenance demands in the morning and evening hours, year-round.
 Upgraded and expanded technology in multiple parking meters, including via a publicprivate partnership with St. Peter’s Episcopal Church, and participated in beta programs 87 May 27, 2025 Item 1
exploring new parking technologies to enhance both the administration and use of the public parking meters including use of Text-to-Pay for payment ease.  Expanded use of technology to increase operational efficiency, reliability, and validity through implementation of a vehicle-mounted Mobile License Plate Reader (MLPR) and administrative citation handheld E-cite writer for field staff.  Implemented Council-approved User Fee Schedule fee increases for parking violations, parking permits, and facility use fees.
 Completed first year (of five) of Coastal Commission directed monitoring and reporting of the City’s parking infrastructure and assisted the Planning and Community Development Department with the first-year report submittal for Coastal Commission review.  Permitted and supported nearly 900 public and private events in the City’s open space parks, beach, Powerhouse Community Center, City streets, and Civic Center.  Worked collaboratively with Public Works to manage sand levels and maintain a safe, clean, and accessible beach annually, utilizing the City loader and beach cleaner.  Worked with Human Resources staff to facilitate the hiring and onboarding of the City’s seasonal part-time staff including Parking Enforcement Officers, Beach and Community Patrol Officers, and Student Lifeguards.
 Supported all City Departments with video and photo documentation via piloting of the City’s unmanned aerial drone including documenting erosion of the City’s beach and bluffs quarterly.
 Completed Operations Permits for beach volleyball and surf camp operations during the last two years of a five-year operational agreement period.  Served nearly 500 children in the City’s Junior Lifeguard program while maintaining highquality instruction, safety, and full capacity.

Fiscal Years 2025-2026 and 2026-2027 Goals and Objectives  Proactively manage and support a safe public beach and open space with integrated enforcement, safety services, and customer service.
 Provide employees with personal and departmental education and training opportunities in first aid, Cardiopulmonary Resuscitation (CPR), Emergency Medical Technician (EMT), Defibrillator, King Tube, and other advanced technical skills.  Host the City’s annual Lifeguard Academy to provide quality training to new Lifeguard trainees.
 Work inter-departmentally to help maintain access to a safe and walkable beach through managing sand levels at access points, improved signage, and public communication efforts.
88 May 27, 2025 Item 1
 Build upon community relationships by providing safety tours for schools, conducting outreach visits, and providing CPR, First Aid, and Surfer Awareness and Lifesaving Techniques (SALT) programs.
 Help support and maintain a healthy marine environment through wildlife rescue and collaboration with local non-profit rescue and rehabilitation groups.  Serve children interested in beach and ocean safety via the annual summer Junior Lifeguard program.
 Enhance and expand the balance between public and private use of our open space and City facilities to best meet the needs of our vibrant community.  Undertake solicitation process and enter into agreements with private and non-profit surf and volleyball operators on the public beach in Fall 2025.  Work with the Planning and Community Development Department to complete the annually-required monitoring and reporting on conditional permit obligations for the City’s Coastal Development Permit for the paid parking program.  Update and expand Del Mar Municipal Code Parking Codes to account for expanding use of technology and municipal requirements.
 Beta test and consider use of parking related technologies, including pay-by-plate for multi-space meter areas, to integrate with the City’s Mobile License Plate Reader system, E-cite writers, and multi-space parking smart meters.
89 May 27, 2025 Item 1
PROGRAM: LIFEGUARD SERVICES ACCT # 01-5631

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 1,208,986 $ 1,305,131 $ 1,335,240 $ 1,314,600 $ 1,466,480 $ 1,516,290 $ Maintenance & Operations 115,041 134,816 131,730 160,500 149,160 149,160 Contractual Services 69,431 76,868 80,990 78,000 78,790 80,370 Debt Service - - - - - -
GRAND TOTAL 1,393,458 1,516,815 1,547,960 1,553,100 1,694,430 1,745,820

POSITIONS
Full Time 4.55 5.55 5.55 5.55 5.55 5.55
Part Time 12.00 12.00 12.00 12.00 12.00 12.00
POSITIONS (FTE) 16.55 17.55 17.55 17.55 17.55 17.55
Del Mar Lifeguards maintain a safe beach environment through preventive lifeguarding and proactive law enforcement.

ACTUAL
90 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

LIFEGUARD SERVICES
01-5631-1000 SALARIES - PERMANENT 518,241 447,143 538,870 548,000 565,040 581,980 26,170 4.9% 16,940 3.0% 01-5631-1200 EMPLOYEE BENEFITS 296,586 266,309 290,810 260,000 363,600 381,160 72,790 25.0% 17,560 4.8% 01-5631-1205 WORKERS' COMPENSATION 32,122 29,865 32,230 35,600 33,990 34,980 1,760 5.5% 990 2.9% 01-5631-1300 SALARIES - SEASONAL 416,586 423,627 436,330 436,000 466,850 481,170 30,520 7.0% 14,320 3.1% 01-5631-1400 OVERTIME 41,596 42,043 37,000 35,000 37,000 37,000 - 0.0% - 0.0% EMPLOYEE SERVICES 1,305,131 1,208,986 1,335,240 1,314,600 1,466,480 1,516,290 131,240 9.8% 49,810 3.4% 01-5631-2000 BUILDING MAINTENANCE & REPAIR 1,834 2,083 2,200 2,100 2,200 2,200 - 0.0% - 0.0% 01-5631-2100 EQUIP/RADIO MAINTENANCE & REPAIR 6,103 5,601 8,510 8,500 8,510 8,510 - 0.0% - 0.0% 01-5631-2131 VEHICLE MAINTENANCE 9,631 11,569 9,080 7,000 9,080 9,080 - 0.0% - 0.0% 01-5631-2300 OPERATING SUPPLIES 13,678 15,296 17,280 16,000 17,280 17,280 - 0.0% - 0.0% 01-5631-2400 UNIFORMS 7,828 5,499 7,000 6,500 7,500 7,500 500 7.1% - 0.0% 01-5631-2600 SMALL TOOLS & EQUIPMENT 33,997 11,413 21,740 47,000 21,740 21,740 - 0.0% - 0.0% 01-5631-2800 GAS & OIL 12,463 13,739 15,000 9,000 15,000 15,000 - 0.0% - 0.0% 01-5631-3000 ADVERTISING & PRINTING 1,783 3,299 1,830 1,830 1,830 1,830 - 0.0% - 0.0% 01-5631-3300 UTILITIES 19,167 18,311 19,000 33,320 35,000 35,000 16,000 84.2% - 0.0% 01-5631-3400 TELEPHONE 16,531 16,700 17,500 17,000 17,930 17,930 430 2.5% - 0.0% 01-5631-3600 PROPERTY/EQUIPMENT RENTAL 1,056 880 1,100 900 1,100 1,100 - 0.0% - 0.0% 01-5631-3700 MEMBERSHIPS & SUBSCRIPTIONS 1,200 650 750 750 1,250 1,250 500 66.7% - 0.0% 01-5631-3801 TRAINING & EDUCATION 6,876 7,461 8,100 8,000 8,100 8,100 - 0.0% - 0.0% 01-5631-3900 AUTO ALLOWANCE 2,669 2,541 2,640 2,600 2,640 2,640 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 134,815 115,041 131,730 160,500 149,160 149,160 17,430 13.2% - 0.0% 01-5631-3200 CONTRACTUAL SERVICES 55,320 49,790 58,190 56,000 55,590 57,170 (2,600) -4.5% 1,580 2.8% 01-5631-3215 JUNIOR LIFEGUARD 21,548 19,641 22,800 22,000 23,200 23,200 400 1.8% - 0.0% CONTRACTUAL SERVICES 76,868 69,431 80,990 78,000 78,790 80,370 (2,200) -2.7% 1,580 2.0% LIFEGUARD SERVICES 1,393,458 1,516,815 1,547,960 1,553,100 1,694,430 1,745,820 146,470 9.5% 51,390 3.0% 91 May 27, 2025 Item 1
PROGRAM: PARKING ENFORCEMENT ACCT # 01-5632

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 654,644 $ 693,493 $ 735,300 $ 728,000 $ 820,110 $ 867,770 $ Maintenance & Operations 61,861 99,084 96,920 140,200 114,870 114,870 Contractual Services 368,086 254,261 357,300 320,000 272,800 272,800 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 1,084,591 1,046,838 1,189,520 1,188,200 1,207,780 1,255,440

POSITIONS
Full Time 4.40 4.40 4.40 4.40 4.40 4.40
Part Time 3.00 3.00 3.00 3.00 3.00 3.00
POSITIONS (FTE) 7.40 7.40 7.40 7.40 7.40 7.40
This program funds enforcement of parking regulations. It includes the installation, maintenance, and collection of parking control devices.

ACTUAL
92 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

PARKING ENFORCEMENT
01-5632-1000 SALARIES - PERMANENT 313,248 295,919 344,790 340,000 365,640 389,000 20,850 6.0% 23,360 6.4% 01-5632-1200 EMPLOYEE BENEFITS 140,957 130,194 160,160 155,000 207,070 219,110 46,910 29.3% 12,040 5.8% 01-5632-1205 WORKERS' COMPENSATION 38,278 36,546 36,700 43,000 39,200 41,590 2,500 6.8% 2,390 6.1% 01-5632-1300 SALARIES - SEASONAL 188,771 179,176 182,850 180,000 197,400 207,270 14,550 8.0% 9,870 5.0% 01-5632-1400 OVERTIME 12,239 12,809 10,800 10,000 10,800 10,800 - 0.0% - 0.0% EMPLOYEE SERVICES 693,493 654,645 735,300 728,000 820,110 867,770 84,810 11.5% 47,660 5.8% 01-5632-2000 BUILDING MAINTENANCE & REPAIR - 481 500 500 500 500 - 0.0% - 0.0% 01-5632-2100 EQUIP/RADIO MAINTENANCE & REPAIR 4,931 5,528 10,120 9,000 9,800 9,800 (320) -3.2% - 0.0% 01-5632-2131 VEHICLE MAINTENANCE 1,896 7,911 6,450 6,000 6,200 6,200 (250) -3.9% - 0.0% 01-5632-2300 OPERATING SUPPLIES 17,098 16,487 16,990 16,000 16,990 16,990 - 0.0% - 0.0% 01-5632-2400 UNIFORMS 3,224 3,991 4,610 4,600 4,610 4,610 - 0.0% - 0.0% 01-5632-2600 SMALL TOOLS & EQUIPMENT 13,833 4,521 36,920 36,920 9,920 9,920 (27,000) -73.1% - 0.0% 01-5632-2800 GAS & OIL 1,067 8,078 3,000 3,000 3,200 3,200 200 6.7% - 0.0% 01-5632-3000 ADVERTISING & PRINTING 2,437 2,093 2,630 2,500 2,630 2,630 - 0.0% - 0.0% 01-5632-3400 TELEPHONE 8,206 6,856 9,070 8,000 9,250 9,250 180 2.0% - 0.0% 01-5632-3600 PROPERTY/EQUIPMENT RENTAL 44,694 3,654 4,180 51,480 49,180 49,180 45,000 1076.6% - 0.0% 01-5632-3700 MEMBERSHIPS/SUBSCRIPTIONS 250 250 250 250 390 390 140 56.0% - 0.0% 01-5632-3801 TRAINING & EDUCATION 236 855 1,000 750 1,000 1,000 - 0.0% - 0.0% 01-5632-3900 AUTO ALLOWANCE 1,213 1,155 1,200 1,200 1,200 1,200 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 99,085 61,860 96,920 140,200 114,870 114,870 17,950 18.5% - 0.0% 01-5632-3200 CONTRACTUAL SERVICES 254,261 368,086 357,300 320,000 272,800 272,800 (84,500) -23.6% - 0.0% PARKING ENFORCEMENT 1,084,591 1,046,838 1,189,520 1,188,200 1,207,780 1,255,440 18,260 1.5% 47,660 3.9% 93 May 27, 2025 Item 1
PROGRAM: POWERHOUSE OPERATIONS ACCT # 21-5635

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 340,765 $ 367,877 $ 415,470 $ 404,700 $ 453,340 $ 474,470 $ Maintenance & Operations 22,273 50,896 61,220 59,410 56,030 56,030 Contractual Services 16,553 7,796 12,509 8,000 9,480 9,480 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 379,591 426,569 489,199 472,110 518,850 539,980

POSITIONS
Full Time 3.05 3.05 3.05 3.05 3.05 3.05
Part Time 2.65 1.65 1.65 1.65 1.65 1.65
POSITIONS (FTE) 5.70 4.70 4.70 4.70 4.70 4.70
The Powerhouse Community Center, renovated from a historical landmark at the beach, was formally dedicated in December 1999. This public facility offers a venue for meetings and provides a setting for private events.

ACTUAL
94 May 27, 2025 Item 1
FUND: 21 OPEN SPACE FUND
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 BUDGET FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
FY 2026 vs FY 2027 vs

POWERHOUSE OPERATIONS
21-5635-1000 SALARIES 219,667 204,405 227,620 233,000 234,050 247,770 6,430 2.8% 13,720 5.9% 21-5635-1200 EMPLOYEE BENEFITS 74,055 67,233 85,520 78,000 126,090 133,050 40,570 47.4% 6,960 5.5% 21-5635-1205 WORKERS' COMPENSATION 15,537 14,651 14,330 14,700 14,200 14,650 (130) -0.9% 450 3.2% 21-5635-1300 SALARIES - SEASONAL 53,264 49,994 84,000 75,000 75,000 75,000 (9,000) -10.7% - 0.0% 21-5635-1400 OVERTIME 5,354 4,482 4,000 4,000 4,000 4,000 - 0.0% - 0.0% EMPLOYEE SERVICES 367,876 340,765 415,470 404,700 453,340 474,470 37,870 9.1% 21,130 4.7% 21-5635-2000 BUILDING MAINT & REPAIR 1,382 1,127 2,500 2,200 2,500 2,500 - 0.0% - 0.0% 21-5635-2100 EQUIPMENT MAINTENANCE/REPAIR - 1,379 1,660 1,500 1,660 1,660 - 0.0% - 0.0% 21-5635-2131 VEHICLE MATERIALS/SUPPLIES 1,045 835 1,650 1,650 1,650 1,650 - 0.0% - 0.0% 21-5635-2300 OPERATING SUPPLIES 8,808 8,439 18,600 18,000 14,650 14,650 (3,950) -21.2% - 0.0% 21-5635-2380 FURNISHINGS 7,472 152 1,000 1,000 1,000 1,000 - 0.0% - 0.0% 21-5635-2400 UNIFORMS 867 316 1,900 1,500 1,100 1,100 (800) -42.1% - 0.0% 21-5635-2600 SMALL TOOLS & EQUIPMENT 9,682 2,135 5,200 5,000 5,200 5,200 - 0.0% - 0.0% 21-5635-2800 GAS & OIL - - 1,200 1,500 1,550 1,550 350 29.2% - 0.0% 21-5635-3300 UTILITIES 16,729 3,868 22,000 22,000 21,500 21,500 (500) -2.3% - 0.0% 21-5635-3400 TELEPHONE 3,060 2,171 3,440 3,000 3,200 3,200 (240) -7.0% - 0.0% 21-5635-3600 EQUIPMENT RENTAL 880 880 1,110 1,100 1,060 1,060 (50) -4.5% - 0.0% 21-5635-3900 AUTO ALLOWANCE 970 924 960 960 960 960 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 50,897 22,273 61,220 59,410 56,030 56,030 (5,190) -8.5% - 0.0% 21-5635-3200 CONTRACTUAL SERVICES 7,796 16,553 12,509 8,000 9,480 9,480 (3,029) -24.2% - 0.0% POWERHOUSE OPERATIONS 426,569 379,591 489,199 472,110 518,850 539,980 29,651 6.1% 21,130 4.1% 95 May 27, 2025 Item 1

FIRE DEPARTMENT
The Del Mar Fire Department serves the City of Del Mar and neighboring communities by responding to fire, medical, and all-risk emergencies through mutual aid agreements. The Department leads the City’s emergency preparedness efforts, including homeland security planning and training exercises. It also engages in community outreach, performs inspections and pre-incident planning for multi-occupancy and commercial properties, and upholds high standards in education, training, and physical fitness. These efforts ensure the delivery of exceptional emergency services to both residents and visitors, including those attending events at the Fairgrounds. Daily operations are managed collaboratively under a shared management agreement with the cities of Encinitas and Solana Beach.

Fiscal Years 2023-2024 and 2024-2025 Achievements
 Responded to 1,762 calls for service in FY 2023–24 and 1,449 calls for service between July 1, 2024, and March 31, 2025 (FY 2024–25 YTD). (Source: NCDJPA Tableau)  Completed 4,051 hours of training in FY 2023–24 and 3,417 hours (YTD) in FY 2024–25.  Conducted 325 inspections in 2023, 400 inspections in 2024, with 2025 inspections in progress.
 Maintained an ISO Public Protection Classification rating of “2” (on a scale of 1–10), a distinction held by only 4% of fire departments nationwide.  Updated the Standards of Cover and Fire Administration analyses for all three partner cities, defining best practices and outlining staffing and emergency response goals.  Maintained rapid turnout times for emergency response crews.  Continued Wildland Urban Interface (WUI) fuel reduction inspections in partnership with EDCO Disposal Corp. in Crest Canyon.
 Completed new-hire testing, Captain and Engineer promotional exams, and participated in the North Zone Cooperative testing process.
 Purchased a new fire engine scheduled for delivery in FY 2026.  Procured new Self-Contained Breathing Apparatus (SCBA).  Purchased a Bauer air compressor for SCBA bottle filling in conjunction with the City of Solana Beach.
 Secured Urban Area Security Initiative (UASI) grant funding: $5,851 (FY 2024) and $5,848 (FY 2025).
 Acquired body armor PPE for active shooter and civil unrest incidents.  Delivered First-On-The-Scene (FOTS) training to non-safety City of Del Mar employees. 96 May 27, 2025 Item 1
 Outfitted the department’s new 2022 F-250 utility truck.  Continued training and implementation of the Streamline inspection program.  Submitted annual mandated inspection report to the California State Fire Marshal’s Office.  Delivered a Genasys Protect evacuation and repopulation presentation to the City Council and community.
 Supported interagency emergency planning for the 2023 and 2024 Fourth of July Parades in coordination with Lifeguard and Law Enforcement divisions.  Coordinated with the 22nd District Agricultural Association and other stakeholders for the 2024 Breeders’ Cup.
 Upgraded mobile data computers (MDC) in fire apparatus with iPads and the Tablet Command platform.
 Implemented Knox-controlled substance lockers.
 Equipped all firefighters with Wildland First Aid kits.

Fiscal Years 2025-2026 and 2026-2027 Goals and Objectives  Maintain workforce health and safety through implementation of a fire wellness program and additional health and safety initiatives.
 Continue to identify efficiencies and cost-containment strategies within the Cooperative Management Agreement with Encinitas and Solana Beach.
 Actively pursue grant opportunities and identify new cost recovery methods for the department.
 Expand CPR education in local schools in partnership with AMR ambulance services.  Review and update the City’s Emergency Operations Procedures and conduct additional citywide disaster exercises across all departments.
 Continue evaluating equity in emergency services across neighboring jurisdictions.  Provide FOTS training opportunities to every City of Del Mar employee.  Augment and maintain emergency supply caches at Del Mar City Hall and other City facilities.  Sustain the annual fire inspection program, implement new Fire Hazard Severity Zone maps, perform AB 38 vegetation management inspections, and conduct special inspections. 97 May 27, 2025 Item 1
PROGRAM: FIRE SERVICES ACCT # 01-5730

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 1,844,749 $ 1,979,836 $ 2,204,480 $ 2,186,000 $ 2,344,340 $ 2,460,110 $ Maintenance & Operations 122,233 309,274 360,062 364,730 323,580 321,380 Contractual Services 336,105 452,817 467,520 464,000 448,360 458,460 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 2,303,087 2,741,927 3,032,062 3,014,730 3,116,280 3,239,950

POSITIONS
Full Time 9.00 9.00 9.00 9.00 9.00 9.00
Part Time - - - - - -
POSITIONS (FTE) 9.00 9.00 9.00 9.00 9.00 9.00
The Fire Department provides emergency service to the residents and businesses of Del Mar by responding to all fire and medical calls, achieving the ultimate goal of saving lives and protecting property.

ACTUAL
98 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

FIRE PROTECTION
01-5730-1000 SALARIES - PERMANENT 886,975 779,814 984,160 950,000 1,021,120 1,067,160 36,960 3.8% 46,040 4.5% 01-5730-1200 EMPLOYEE BENEFITS 682,970 652,026 808,720 820,000 894,560 944,960 85,840 10.6% 50,400 5.6% 01-5730-1205 WORKERS' COMPENSATION 85,475 75,215 106,670 106,000 112,280 117,360 5,610 5.3% 5,080 4.5% 01-5730-1400 OVERTIME 302,755 317,847 279,440 285,000 289,940 303,000 10,500 3.8% 13,060 4.5% 01-5730-1401 FIRE FLSA OVERTIME 21,662 19,847 25,490 25,000 26,440 27,630 950 3.7% 1,190 4.5% EMPLOYEE SERVICES 1,979,836 1,844,750 2,204,480 2,186,000 2,344,340 2,460,110 139,860 6.3% 115,770 4.9% 01-5730-2000 BUILDING MAINTENANCE & REPAIR 5,771 8,732 7,900 7,500 7,900 7,900 - 0.0% - 0.0% 01-5730-2100 EQUIP/RADIO MAINTENANCE & REPAIR 11,066 52 6,600 6,000 6,600 6,600 - 0.0% - 0.0% 01-5730-2131 VEHICLE MAINTENANCE 58,480 24,879 57,000 70,000 40,000 30,000 (17,000) -29.8% (10,000) -25.0% 01-5730-2300 OPERATING SUPPLIES 8,246 13,057 10,060 10,000 10,060 10,060 - 0.0% - 0.0% 01-5730-2400 UNIFORMS 33,177 13,402 25,650 25,000 36,200 36,200 10,550 41.1% - 0.0% 01-5730-2600 SMALL TOOLS & EQUIPMENT 8,009 5,467 45,732 45,000 10,000 10,000 (35,732) -78.1% - 0.0% 01-5730-2800 GAS & OIL 16,118 15,641 20,000 18,000 20,000 20,000 - 0.0% - 0.0% 01-5730-3000 ADVERTISING & PRINTING 1,291 1,315 1,500 1,400 1,500 1,500 - 0.0% - 0.0% 01-5730-3300 UTILITIES 16,105 15,740 17,600 17,600 18,350 19,370 750 4.3% 1,020 5.6% 01-5730-3400 TELEPHONE 21,468 21,679 23,350 23,000 19,450 19,450 (3,900) -16.7% - 0.0% 01-5730-3600 PROPERTY/EQUIPMENT RENTAL 122,861 - 129,000 129,000 135,450 142,230 6,450 5.0% 6,780 5.0% 01-5730-3700 MEMBERSHIPS & SUBSCRIPTIONS - - 230 230 230 230 - 0.0% - 0.0% 01-5730-3800 MEETINGS & TRAVEL 301 - 2,300 2,000 4,700 4,700 2,400 104.3% - 0.0% 01-5730-3801 TRAINING & EDUCATION 6,381 2,269 13,140 10,000 13,140 13,140 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 309,274 122,232 360,062 364,730 323,580 321,380 (36,482) -10.1% (2,200) -0.7% 01-5730-3200 CONTRACTUAL SERVICES 384,410 277,808 385,510 390,000 363,350 373,450 (22,160) -5.7% 10,100 2.8% 01-5730-3222 FUEL REDUCTION - - 10,000 2,000 10,000 10,000 - 0.0% - 0.0% 01-5730-3228 DISPATCH 68,408 58,296 72,010 72,000 75,010 75,010 3,000 4.2% - 0.0% CONTRACTUAL SERVICES 452,817 336,105 467,520 464,000 448,360 458,460 (19,160) -4.1% 10,100 2.3% FIRE PROTECTION 2,303,087 2,741,927 3,032,062 3,014,730 3,116,280 3,239,950 84,218 2.78% 123,670 4.0% 99 May 27, 2025 Item 1
PROGRAM: HAZARDOUS WASTE ACCT # 01-5731

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 17,632 20,077 21,910 21,910 22,800 22,800 Contractual Services - - 1,050 1,000 1,050 1,050
Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 17,632 20,077 22,960 22,910 23,850 23,850

POSITIONS (FTE) - - - - - -
This program funds the City's participation in the County's Hazardous Incident Response Team (HIRT) program and includes supplies and services for disposing of hazardous waste.

ACTUAL
100 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

HAZARDOUS WASTE
01-5731-3700 MEMBERSHIPS & SUBSCRIPTIONS 20,077 17,632 21,910 21,910 22,800 22,800 890 4.1% - 0.0% MAINTENANCE & OPERATIONS 20,077 17,632 21,910 21,910 22,800 22,800 890 4.1% - 0.0% 01-5731-3200 CONTRACTUAL SERVICES - 1,050 - 1,000 1,050 1,050 - 0.0% - 0.0% HAZARDOUS WASTE 17,632 20,077 22,960 22,910 23,850 23,850 890 3.9% - 0.0% 101 May 27, 2025 Item 1
PROGRAM: EMERGENCY PREPAREDNESS ACCT # 01-5735

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 2,884 3,152 4,750 5,000 4,750 4,750 Contractual Services - - 1,000 500 1,000 1,000
Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 2,884 3,152 5,750 5,500 5,750 5,750

POSITIONS (FTE) - - - - - -
This program provides for countywide disaster training exercises, equipment for the City's Emergency Operations Center (EOC), and membership in the Unfied Disaster Council.

ACTUAL
102 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

EMERGENCY PREPAREDNESS
01-5735-2300 OPERATING SUPPLIES - 126 2,000 2,000 2,000 2,000 - 0.0% - 0.0% 01-5735-3400 TELEPHONE 3,152 2,758 2,750 3,000 2,750 2,750 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 3,152 2,884 4,750 5,000 4,750 4,750 - 0.0% - 0.0% 01-5735-3200 CONTRACTUAL SERVICES - - 1,000 500 1,000 1,000 - 0.0% - 0.0% EMERGENCY PREPAREDNESS 2,884 3,152 5,750 5,500 5,750 5,750 - 0.0% - 0.0% 103 May 27, 2025 Item 1
PROGRAM: REGIONAL COMMUNICATIONS 800 MHZ ACCT # 23-5740

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations - - - - - -
Contractual Services 26,345 29,906 36,000 34,500 36,000 36,000 Debt Service 14,615 14,615 25,250 50,510 25,250 -
Capital Outlay - - - - - -
GRAND TOTAL 40,960 44,521 61,250 85,010 61,250 36,000

POSITIONS (FTE) - - - - - -
As part of the City's agreement to participate in the Regional Communications System for San Diego and Imperial County, Del Mar agreed to reimburse San Diego County for its costs to set up the system. This program accounts for the repayment of those funds.

ACTUAL
104 May 27, 2025 Item 1
FUND: 23 REGIONAL COMMUNICATIONS
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%) 800 MHZ
23-5740-3200 CONTRACTUAL SERVICES 29,906 26,345 36,000 36,000 36,000 36,000 - 0.0% - 0.0% 800 MHZ 29,906 26,345 36,000 36,000 36,000 36,000 0.0% - - 0.0%

DEBT SERVICE
23-5900-4500 DEBT INTEREST 1,158 1,523 1,350 1,350 690 - (660) -48.9% (690) 0.0% 23-5900-4600 DEBT PRINCIPAL 13,457 13,092 23,900 23,900 24,560 - 660 2.8% (24,560) 0.0% DEBT SERVICE 14,615 14,615 25,250 25,250 25,250 - - 0.0% (25,250) 0.0%

0.0% - - 0.0%
TOTAL REGIONAL COMMUNICATIONS 44,521 40,960 61,250 61,250 61,250 36,000 - 0.0% (25,250) -41.2% BUDGET FY 2026
FY 2026 vs FY 2027 vs

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
105 May 27, 2025 Item 1
PROGRAM: GRANTS ACCT # 24-5XXX

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 69,752 68,491 67,522 66,240 61,500 61,500 Contractual Services - - - - - -
Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 69,752 68,491 67,522 66,240 61,500 61,500

POSITIONS (FTE) - - - - - -
This program provides for the accounting of grants received by the City for non-capital projects.

ACTUAL
106 May 27, 2025 Item 1
FUND: 24 GRANTS
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

FIRE PROTECTION
24-5730-2110 COUNTY SERVICE AREA 17 (CSA-17) 56,945 47,176 51,470 50,000 59,000 59,000 7,530 14.6% - 0.0% 24-5730-2400 UNIFORMS - 7,234 - - - - - 0.0% - 0.0%
24-5730-2600 SMALL TOOLS & EQUIPMENT 10,082 - 7,200 7,200 (7,200) 0.0% - 0.0% 24-5730-5904 COMMUNITY EMERGENCY RESPONSE 1,464 980 2,500 2,500 2,500 2,500 - 0.0% - 0.0% 24-5781-2600 STATE HOMELAND SECURITY GRANT - 14,362 6,352 6,540 (6,352) 0.0% - 0.0% FIRE PROTECTION 68,491 69,752 67,522 66,240 61,500 61,500 -8.9% - (6,022) 0.0%

0.0% - - 0.0%
TOTAL GRANTS 68,491 69,752 67,522 66,240 61,500 61,500 (6,022) -8.9% - 0.0% BUDGET FY 2026
FY 2026 vs FY 2027 vs

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
107 May 27, 2025 Item 1

PUBLIC WORKS DEPARTMENT
The Public Works Department is responsible for the maintenance, repair, compliance reporting, and replacement/installation of the City’s public infrastructure including buildings, roadways, and bridges; parks and open space areas; and the water, storm drain, and wastewater systems. Public Works administers as-needed professional service contracts for civil/structural/electrical/traffic engineering, surveying, seawall, geotechnical, construction management, and architectural services.

The Engineering Division of Public Works is responsible for oversight and implementation of the City’s Capital Improvement Program (CIP), along with management of contracts for outside general, traffic, and specialized engineering services. This Division focuses on capital repair or replacement of the City’s water, sewer, streets, storm drains and other infrastructure, as well as conducting field investigations, interagency contracting and administration, and providing technical engineering support. Services related to development regulation and review, including plan reviews and inspection of privately funded public improvements, are also provided.

Fiscal Years 2023-2024 and 2024-2025 Achievements
Operations
 Implemented a citywide comprehensive maintenance program for City facilities. Completed repairs at several public facilities including City Hall, Beach Safety Center, Public Works Administration Building, Library and Community Connections Building ranging from doors, windows, electrical panels, to HVAC systems.
 Completed annual storm drain and wastewater system cleaning as required by State and Federal regulations. Also implemented the City’s Triannual Herbicide Wastewater Pipeline Root Removal contract.
 Updated the City’s Americans with Disability Act (ADA) transition plan as required by the Federal Department of Justice.
 Expanded winter storm preparation and response activities including sand bagging, street sweeping, and emergency tree removals.
 Monitored and maintained a cathodic protection system for the Torrey Pines Bridge.  Continued annual sidewalk trip hazard elimination program by surveying pedestrian routes and contracting with specialty concrete repair contractor.  Managed wastewater treatment and transportation agreements with the San Elijo Joint Powers Authority, City of Solana Beach, and City of San Diego for the treatment and disposal of Del Mar’s wastewater.
 Managed the City’s tree maintenance program, including implementation of a zoned maintenance schedule available to the public on the City’s website.  Responded to several critical infrastructure emergencies including road failures, water main breaks, and potential sanitary sewer overflows.
108 May 27, 2025 Item 1
 Implemented annual public pathway evaluation and clean-ups with the Parks and Recreation Committee.
 Maintained traffic signal systems and optimized traffic flow efficiencies at seven signalized traffic intersections.
 Completed Traffic Speed Surveys and posted minimum speed limits along major arterials to enforce speed limits in accordance with the California Vehicle Code.  Upgraded recycling methods throughout the department including recycled base paving materials, green waste, and recycling receptacles.
 Continued street sign retro-reflectivity study in accordance with state and federal regulations.

Prioritized a sign replacement schedule based on safety, regulations, and cosmetics.  Upgraded water operations to comply with increased State and Federal drinking water sampling, analysis, and reporting requirements. Completed a comprehensive Lead and Copper Rule Service Line Assessment in accordance with State and Federal requirements.  Provided Engineering and Public Works reviews, conditions, and approvals to Planning Department for all developmental and encroachment permits.  Updated Sanitary Sewer Management Plan in accordance with regulatory requirements and daily operations. Passed annual audit from third party. Subsequently responded to several Sanitary Sewer Overflow emergencies and responded in accordance with California Regional Water Board’s requirements and industry best practices.  Administered a Water Shortage Contingency Plan in accordance with State Drinking Water Requirements.
 Implemented Fats, Oil, and Grease (restaurant effluent) reduction program in accordance with State and Federal regulations.
 Updated the City’s landscape maintenance scope of work and administered a Request for Proposals procurement process to award an up-to-date contract and upgraded citywide landscaping program.
 Updated the City’s janitorial services scope of work and administered a Request for Proposals procurement process to award an up-to-date contract.
 Installed several smart irrigation controllers in parks to reduce irrigation volumes during rain events.
 Adjusted street sweeping operations to provide additional services after crowded holidays and storm events.
 Implemented beach sand sidewalk sweeping program throughout the Beach Colony.  Expanded beach maintenance operations including sand replenishment program. 109 May 27, 2025 Item 1
 Represented the City of Del Mar on the Metropolitan Wastewater Joint Power Authority, San Elijo Joint Power Authority, and several SANDAG County Transportation Committees.  Continued Bark Beetle reduction program at three strategic locations. Initiated Bark Beetle Treatment program for Torrey Pine Trees and Palm Weevil Treatment Program for Canary Island Date Palms.
 Contracted with San Elijo Joint Power Authority to supplement operations and maintenance activities at the 21st Street Pump Station.
 Administered an as-needed asphalt repair contract to permanently repair small asphalt areas throughout Del Mar.
 Participated in a regional procurement of Street Sweeping services which resulted in lower Street Sweeping rates.
 Completed water and wastewater cost of service and rate study process in accordance with California Proposition 218 to establish water and wastewater rate structures through July 1, 2029.
 Completed compliance requirements for new Clean Fleets regulations from the California Air Resource Control Board.

Capital Improvements
 Administered a 10-year Capital Improvement Program (CIP) for City’s prioritized infrastructure needs, comprised of Open Space, Facilities, Storm Drain, Streets, Bridges, Bicycle Lanes, Wastewater, and Water Projects. The Program includes significant equipment purchases, planning schedules, and financing options.
 Completed CEQA/NEPA and initiated final design/regulatory permitting of the Camino del Mar Bridge Replacement Project.
 Continued Pavement Management Program including administrating annual paving contracts.

Completed a Pavement Condition Assessment which indicated a citywide Pavement Condition Index (PCI) that had increased from 66 PCI to 76 PCI since last assessed.  Completed environmental permitting and engineering for Riverpath Del Mar Phase 3 along San Dieguito Drive from Grand Avenue Bridge to Crest Canyon. Partnered with the San Dieguito River Valley Conservancy on this project.
 Designed and installed traffic signal back up power systems at three remaining signalized traffic intersections out of seven.
 Completed major facility repairs to several City Buildings (HVAC/Alarm Systems, hardscape drainage, etc..) and Lifeguard Facilities including the 17th Street Beach and Safety Center (exterior window sealing and roof repairs).
110 May 27, 2025 Item 1
 Completed the design, permitting, bidding, and construction of the Hoska Alley Street and Storm Drain Improvements Project, located west of Hoska Avenue between 8th and 9th Streets.
 Completed the design, permitting, and formation of an assessment district for the San Dieguito Drive Improvements Project, located along San Dieguito Drive between Racetrack View Drive and Oribia Road.
 Completed design and construction of the Beach Colony Pedestrian Improvement Project; funded by the Community Development Block Grant program and TransNet.  Completed the design, permitting, bidding, and construction of the 20th Street Lifeguard Tower Driveway Project.
 Completed the design, permitting, bidding, and construction of the Ocean View Drainage Brow Repair Project.
 Completed the design, permitting, bidding, and construction of the Penny Lane Improvements Project, located east of Stratford Court.
 Assisted the Del Mar Thoroughbred Club with Breeders Cup signage at several strategic locations throughout Del Mar.
 Completed the Powerhouse Upper Deck Trellis Replacement Project.  Completed two phases of Storm Drain Inlet Trash Capture Device Project in accordance with the City’s municipal storm water permit with the State Water Quality Control Board.  Completed several phases of the City Utility Undergrounding Program including:
a. Design, permitting, bidding, City construction, and most of utility companies’ construction of the Stratford Court South (UUD 1A) Project.
b. Design and permitting of the Crest Canyon (UUD X1A) Project. c. District formation and preliminary design of the Stratford Court North (UUD 1B) Project. d. District formations of the Beach Colony (UUD 2) and UUD 25th Street Projects.  Completed the conceptual design of the Major Arterial Medians Improvements Project.  Completed the conceptual design of the 29th Street Seawall and Beach Access Project.  Completed the design of the Stratford Court South Pavement Improvements Project, located along streets within the UUD 1A area.
 Completed the design of the Crest Canyon Pavement Improvements Project, located along streets within the UUD X1A area.
 Management of on-call consultants for engineering design, geotechnical, construction management, seawall, architectural, and surveying services. 111 May 27, 2025 Item 1
Fiscal Years 2025-2026 and 2026-2027 Goals and Objectives Operations
 Maintain essential Public Works/Engineering Services throughout the City of Del Mar.  Manage enhancement of the City’s facility maintenance program, including completion of facility needs assessments and expansion of facility repair projects, and administer and adjust the facility maintenance program for City Hall, City buildings, various lifeguard towers, and public facilities throughout the City.
 Monitor and adjust wastewater utility operations and the Sanitary Sewer Management Plan to comply with the California Regional Water Board’s requirements and expectations. Continue outstanding performance as monitored by third party during annual compliance audits.  Consult a GIS specialist to assess current GIS program and recommend modern opportunities to increase operational and capital efficiencies. Subsequent GIS opportunities could include data collection and capital improvement integration.
 Continue supporting the Traffic and Parking Advisory Committee (TPAC) and the Undergrounding Project Advisory Committee (UPAC).
 Implement Water Valve Exercising and Replacement Program.  Administer an annual permanent asphalt repair contract to permanently repair small asphalt areas throughout Del Mar.
 Administer the Fats, Oil, and Grease (restaurant effluent) reduction program in accordance with State and Federal regulations.
 Complete the annual storm drain and wastewater system cleaning as required by state and federal regulations.
 Expand the beach sand grading program with adequate budget, equipment, and resources to proactively prepare for winter storms and beach sand erosion.  Continue annual sidewalk trip hazard elimination program by surveying pedestrian routes and contracting with specialty concrete sawing contractor.
 Administer wastewater treatment and transportation agreements with the San Elijo Joint Powers Authority, the City of San Diego, and the City of Solana Beach for the treatment of the majority of Del Mar’s wastewater.
 Administer the potable and recycled water supply, treatment, and transportation agreements with the San Diego County Water Authority, City of San Diego, and the San Elijo Joint Powers Authority, for the supply, transportation, and treatment of Del Mar’s drinking water.  Administer the City’s tree maintenance program, including implementation of a zoned maintenance schedule available to the public on the City’s website. 112 May 27, 2025 Item 1
 Continue annual public pathway assessment and clean-ups with the Parks and Recreation Committee.
 Complete street sign retro-reflectivity program in accordance with state and federal regulations.
 Continuously adjust water operations to comply with escalating state and federal drinking water sampling, analysis, and reporting requirements.
 Oversee/provide Engineering and Public Works reviews, conditions, and approvals to Planning Department for all developmental and encroachment permits.  Continue representing the City of Del Mar on the Metropolitan Wastewater Joint Power Authority, the San Elijo Joint Powers Authority, and several SANDAG Transportation Committees.
 Continue Bark Beetle reduction program at three strategic locations; Bark Beetle Treatment program for Torrey Pine Trees; and Palm Weevil Treatment Program for Canary Island Date Palms.

Capital Improvements
 Complete regulatory permitting, engineering design, and construction manager procurement for the Camino del Mar Bridge Replacement Project. Advertise for public bid, begin construction in 2027.
 Implement citywide pavement management program focused on the repair and refurbishment of the City’s roadways and bicycle lanes.
 Implement annual storm drain, water, and wastewater utility projects in support of the City’s critical infrastructure.
 Complete construction of the San Dieguito Drive Improvements Project, located along San Dieguito Drive between Racetrack View Drive and Oribia Road.  Design and construct a permanent repair project along Jimmy Durante Boulevard, resulting from 2019 Jimmy Durante Boulevard Bluff Failure.
 Implement storm drain inlet trash capture device program as required by State Water Quality Control Board.
 Complete construction of the Riverpath Del Mar, Phase III Project upon receipt of grant funding or as directed by the City Council.
 Implement major facility repairs at City facilities including building, mechanical, electrical, and plumbing work.
 Complete several next phases of the City Utility Undergrounding Program including:
a. Construction and pole removals of the Stratford Court South (UUD 1A) Project. 113 May 27, 2025 Item 1
b. Construction and pole removals of the Crest Canyon (UUD X1A) Project. c. Design, permitting, bidding, and start construction of the Stratford Court North (UUD 1B) Project.
d. Preliminary design of the UUD 25th Street Project.
e. Seek Council direction regarding next steps for the Beach Colony (UUD 2) Project.  Complete design, permitting, and potentially first phase of construction of the Major Arterial Medians Improvements Project.
 Complete design, permitting, and potentially construction of the 29th Street Seawall and Beach Access Project.
 Complete construction of the Stratford Court South Pavement Improvements Project, located along streets within the UUD 1A area.
 Complete construction of the Crest Canyon Pavement Improvements Project, located along streets within the UUD X1A area.
 Provide support for updates to the wastewater, storm drain, and water system operational diagrammatic map books and record drawings.
 Complete bridge repairs as recommended by the CALTRANS Bridge Inspection Program.  Completed successive phases of Storm Drain Inlet Trash Capture Device Project in accordance with the City’s municipal storm water permit with the State Water Quality Control Board.
114 May 27, 2025 Item 1
PROGRAM: ENGINEERING SERVICES ACCT # 01-5220

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations - - - - - -
Contractual Services 220,799 284,858 263,750 235,000 314,750 314,750 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 220,799 284,858 263,750 235,000 314,750 314,750

POSITIONS (FTE) - - - - - -
General engineering and traffic engineering services are currently provided through a contract with Michael Baker International. General engineering services include capital improvement planning and budgeting, field investigations, and technical support for various projects including grant writing and analysis of traffic circulation issues.

ACTUAL
115 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

ENGINEERING SERVICES
01-5220-3200 CONTRACTUAL SERVICES 20,511 - 20,000 20,000 20,000 20,000 - 0.0% - 0.0% 01-5220-3210 CITY ENGINEER 74,307 14,479 86,000 57,250 122,000 122,000 36,000 41.9% - 0.0% 01-5220-3212 TRAFFIC ENGINEERING 32,207 103,160 37,750 37,750 52,750 52,750 15,000 39.7% - 0.0% 01-5220-3227 DEVELOPMENT REVIEWS 157,833 103,160 120,000 120,000 120,000 120,000 - 0.0% - 0.0% CONTRACTUAL SERVICES 284,858 220,798 263,750 235,000 314,750 314,750 51,000 19.3% - 0.0% ENGINEERING SERVICES 284,858 220,798 263,750 235,000 314,750 314,750 51,000 19.3% - 0.0% 116 May 27, 2025 Item 1
PROGRAM: STORM WATER ACCT # 01-5841

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 139,619 $ 163,271 $ 162,830 $ 172,000 $ 204,600 $ 215,950 $ Maintenance & Operations 13,407 16,290 43,303 38,900 25,610 25,610 Contractual Services 1,461 5,754 15,650 38,400 212,650 137,130 Debt Service - - - - - -
Capital Outlay - 14,598 - - - -
GRAND TOTAL 154,487 199,913 221,783 249,300 442,860 378,690

POSITIONS
Full Time 1.20 1.20 1.20 1.20 1.20 1.20
Part Time - - - - - -
POSITIONS (FTE) 1.20 1.20 1.20 1.20 1.20 1.20
This program provides administration and general support for the City's storm water conveyance infrastructure, inlets, piping, channels, gutters, and pumping systems.

ACTUAL
117 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

STORM DRAINS
01-5841-1000 SALARIES - PERMANENT 118,593 100,936 115,660 125,000 145,800 154,150 30,140 26.1% 8,350 5.7% 01-5841-1200 EMPLOYEE BENEFITS 38,648 33,348 39,990 40,000 50,180 52,860 10,190 25.5% 2,680 5.3% 01-5841-1205 WORKERS' COMPENSATION 4,831 4,386 5,480 5,200 6,820 7,140 1,340 24.5% 320 4.7% 01-5841-1300 SALARIES - SEASONAL - - - - - - 100.0% - 0.0% 01-5841-1400 OVERTIME 1,199 949 1,700 1,800 1,800 1,800 100 5.9% - 0.0% EMPLOYEE SERVICES 163,271 139,619 162,830 172,000 204,600 215,950 41,770 25.7% 11,350 5.5% 01-5841-2000 BUILDING MAINTENANCE & REPAIR 39 0 230 230 240 240 10 4.3% - 0.0% 01-5841-2100 EQUIPMENT MAINTENANCE & REPAIR 32 56 210 210 210 210 - 0.0% - 0.0% 01-5841-2131 VEHICLE MATERIALS & SUPPLIES 2,246 953 2,020 2,020 1,760 1,760 (260) -12.9% - 0.0% 01-5841-2200 GENERAL MAINTENANCE/REPAIR 1,630 2,378 6,740 6,740 6,730 6,730 (10) -0.1% - 0.0% 01-5841-2300 OPERATING SUPPLIES 5,768 2,503 4,330 4,330 5,100 5,100 770 17.8% - 0.0% 01-5841-2400 UNIFORMS 321 511 470 470 480 480 10 2.1% - 0.0% 01-5841-2600 SMALL TOOLS & EQUIPMENT 710 270 16,283 16,200 330 330 (15,953) -98.0% - 0.0% 01-5841-2800 GAS & OIL 1,290 1,268 1,480 1,400 1,480 1,480 - 0.0% - 0.0% 01-5841-3300 UTILITIES 2,057 2,484 2,800 2,500 4,950 4,950 2,150 76.8% - 0.0% 01-5841-3400 TELEPHONE 476 517 830 1,000 540 540 (290) -34.9% - 0.0% 01-5841-3600 PROPERTY/EQUIPMENT RENTAL 132 346 1,170 1,200 1,180 1,180 10 0.9% - 0.0% 01-5841-3700 MEMBERSHIPS & SUBSCRIPTIONS 27 18 50 50 50 50 - 0.0% - 0.0% 01-5841-3800 MEETING & TRAVEL - 3 20 20 20 20 - 0.0% - 0.0% 01-5841-3801 TRAINING & EDUCATION 70 167 40 40 50 50 10 25.0% - 0.0% 01-5841-3900 AUTO ALLOWANCE 936 809 5,640 1,500 1,500 1,500 (4,140) -73.4% - 0.0% 01-5841-4800 ASSESSMENTS 556 1,126 990 990 990 990 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 16,291 13,407 43,303 38,900 25,610 25,610 (17,693) -40.9% - 0.0% 01-5841-3200 CONTRACTUAL SERVICES 5,754 1,461 15,650 38,400 212,650 137,130 197,000 1258.8% (75,520) -35.5% 01-5841-5300 MACHINERY & EQUIPMENT 14,598 - - - - - - 0.0% - 0.00% CAPITAL OUTLAY 14,598 - - - - - - 0.0% - 0.00%
STORM WATER 154,487 199,913 221,783 249,300 442,860 378,690 221,077 99.7% (64,170) -14.5% 118 May 27, 2025 Item 1
PROGRAM: FACILITIES ACCT # 01-5854

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 54,976 $ 72,079 $ 123,830 $ 175,500 $ 180,300 $ 235,380 $ Maintenance & Operations 25,870 37,326 43,210 41,170 53,420 45,760 Contractual Services 156,396 175,484 192,240 160,420 192,350 198,160 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 237,242 284,889 359,280 377,090 426,070 479,300

POSITIONS
Full Time 0.72 0.72 0.87 0.87 1.49 1.49
Part Time - - - - - -
POSITIONS (FTE) 0.72 0.72 0.87 0.87 1.49 1.49
Provides administration and general support for City-owned property and buildings. Services provided include janitorial, heating and air conditioning unit maintenance, alarm system monitoring, and pest control.

ACTUAL
119 May 27, 2025 Item 1
FUND: 01 GENERAL
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 PROPOSED FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27
FY 2026 vs FY 2027 vs

EXPENDITURE DETAIL

FACILITIES
01-5854-1000 SALARIES - PERMANENT 47,120 36,077 90,080 120,000 120,480 150,690 30,400 33.7% 30,210 25.1% 01-5854-1200 EMPLOYEE BENEFITS 19,881 15,553 27,390 50,000 52,420 76,850 25,030 91.4% 24,430 46.6% 01-5854-1205 WORKERS' COMPENSATION 3,297 2,372 5,480 5,500 6,600 7,040 1,120 20.4% 440 6.7% 01-5854-1300 SALARIES - SEASONAL 73 - - - - - - 0.0% - 0.0% 01-5854-1400 OVERTIME 1,710 974 880 1,000 800 800 (80) -9.1% - 0.0% EMPLOYEE SERVICES 72,079 54,975 123,830 176,500 180,300 235,380 56,470 45.6% 55,080 30.5% 01-5854-2000 BUILDING MAINTENANCE & REPAIR 923 3,737 6,280 6,000 6,290 6,290 10 0.2% - 0.0% 01-5854-2100 EQUIPMENT MAINTENANCE & REPAIR 73 8 260 250 260 260 - 0.0% - 0.0% 01-5854-2131 VEHICLE MATERIALS & SUPPLIES 1,364 1,052 1,650 1,500 1,320 1,360 (330) -20.0% 40 3.0% 01-5854-2200 GENERAL MAINTENANCE/REPAIR 23,677 7,426 13,750 13,000 28,720 21,120 14,970 108.9% (7,600) -26.5% 01-5854-2300 OPERATING SUPPLIES 4,733 3,501 4,980 4,500 8,290 8,290 3,310 66.5% - 0.0% 01-5854-2400 UNIFORMS 392 304 430 430 430 430 - 0.0% - 0.0% 01-5854-2600 SMALL TOOLS & EQUIPMENT 399 4,015 7,970 8,000 270 170 (7,700) -96.6% (100) -37.0% 01-5854-2800 GAS & OIL 2,043 1,550 1,280 1,300 1,280 1,280 - 0.0% - 0.0% 01-5854-3300 UTILITIES 3,083 3,404 3,700 3,500 3,840 3,840 140 3.8% - 0.0% 01-5854-3400 TELEPHONE 156 302 280 200 170 170 (110) -39.3% - 0.0% 01-5854-3600 PROPERTY/EQUIPMENT RENTAL 162 162 220 200 240 240 20 9.1% - 0.0% 01-5854-3700 MEMBERSHIPS & SUBSCRIPTIONS 34 22 60 60 70 70 10 16.7% - 0.0% 01-5854-3800 MEETING & TRAVEL 30 4 30 30 30 30 - 0.0% - 0.0% 01-5854-3801 TRAINING & EDUCATION 86 204 50 50 60 60 10 20.0% - 0.0% 01-5854-3900 AUTO ALLOWANCE 146 139 270 150 150 150 (120) -44.4% - 0.0% 01-5854-4800 ASSESSMENTS 25 41 2,000 2,000 2,000 2,000 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 37,325 25,870 43,210 41,170 53,420 45,760 10,210 23.6% (7,660) -14.3% 01-5854-3200 CONTRACTUAL SERVICES 175,484 156,396 192,240 160,420 192,350 198,160 110 0.1% 5,810 3.0% OTHER FACILITY MAINTENANCE 237,242 284,889 359,280 378,090 426,070 479,300 66,790 18.6% 53,230 12.5% 120 May 27, 2025 Item 1
PROGRAM: STREET MAINTENANCE ACCT # 20-5845

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 303,559 $ 187,425 $ 281,030 $ 202,200 $ 208,660 $ 218,930 $ Maintenance & Operations 17,941 12,941 20,570 18,150 24,270 24,190 Contractual Services 100,188 68,867 80,885 75,000 283,340 150,990 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 421,688 269,233 382,485 295,350 516,270 394,110

POSITIONS
Full Time 1.54 1.54 1.54 1.54 1.34 1.34
Part Time - - - - - -
POSITIONS (FTE) 1.54 1.54 1.54 1.54 1.34 1.34
This program provides for maintainence of all public streets and sidewalks within Del Mar, including street sweeping, street tree trimming, trip hazard grinding, and minor asphalt patching.

ACTUAL
121 May 27, 2025 Item 1
FUND: 20 GAS TAX FUND
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

STREET MAINTENANCE
20-5845-1000 SALARIES - PERMANENT 127,952 151,350 202,900 136,000 140,290 147,230 (62,610) -30.9% 6,940 4.9% 20-5845-1200 EMPLOYEE BENEFITS 50,371 104,456 66,520 57,000 58,440 61,430 (8,080) -12.1% 2,990 5.1% 20-5845-1205 WORKERS' COMPENSATION 6,738 44,491 10,230 7,200 7,860 8,200 (2,370) -23.2% 340 4.3% 20-5845-1300 SALARIES -SEASONAL 73 - - - - - - 0.0% - 0.0% 20-5845-1400 OVERTIME SALARIES 2,291 3,262 1,380 2,000 2,070 2,070 690 50.0% - 0.0% EMPLOYEE SERVICES 187,426 303,559 281,030 202,200 208,660 218,930 (72,370) -25.8% 10,270 4.9% 20-5845-2000 BUILDING MAINT & REPAIR 36 1 450 450 470 470 20 4.4% - 0.0% 20-5845-2100 EQUIP/RADIO MAINT & REPAIR 93 269 420 420 420 420 - 0.0% - 0.0% 20-5845-2131 VEHICLE MATERIALS & SUPPLIES 2,233 1,722 2,690 2,000 2,160 2,230 (530) -19.7% 70 3.2% 20-5845-2200 GENERAL MAINT & REPAIR 1,476 1,062 1,200 1,500 1,800 1,800 600 50.0% - 0.0% 20-5845-2300 OPERATING SUPPLIES 1,980 5,921 5,740 4,500 9,730 9,730 3,990 69.5% - 0.0% 20-5845-2400 UNIFORMS 641 498 700 600 700 700 - 0.0% - 0.0% 20-5845-2600 SMALL TOOLS & EQUIPMENT 609 1,194 1,580 1,200 1,760 1,610 180 11.4% (150) -8.5% 20-5845-2800 GAS & OIL 2,579 2,536 2,090 2,100 2,090 2,090 - 0.0% - 0.0% 20-5845-3300 UTILITIES 941 938 940 800 500 500 (440) -46.8% - 0.0% 20-5845-3400 TELEPHONE 367 588 2,000 1,000 440 440 (1,560) -78.0% - 0.0% 20-5845-3600 PROPERTY/EQUIPMENT RENTAL 623 1,801 2,000 1,500 2,090 2,090 90 4.5% - 0.0% 20-5845-3700 MEMBERSHIPS/SUBSCRIPTIONS 55 37 100 100 100 100 - 0.0% - 0.0% 20-5845-3800 MEETINGS/TRAVEL - 6 40 40 40 40 - 0.0% - 0.0% 20-5845-3801 TRAINING 140 333 80 80 90 90 10 12.5% - 0.0% 20-5845-3900 AUTO ALLOWANCE 1,126 970 440 1,760 1,780 1,780 1,340 304.5% - 0.0% 20-5845-4800 ASSESSMENTS 41 67 100 100 100 100 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 12,941 17,942 20,570 18,150 24,270 24,190 3,700 18.0% (80) -0.3% 20-5845-3200 CONTRACTUAL SERVICES 68,867 100,188 80,885 75,000 283,340 150,990 202,455 250.3% (132,350) -46.7% STREET MAINTENANCE 269,233 421,688 382,485 295,350 516,270 394,110 133,785 35.0% (122,160) -23.7%

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
PROPOSED FY 2026
FY 2026 vs FY 2027 vs
122 May 27, 2025 Item 1
PROGRAM: STREET LIGHTS & SIGNS ACCT # 20-5846

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 59,259 $ 73,500 $ 54,190 $ 41,240 $ 40,080 $ 41,520 $ Maintenance & Operations 66,537 81,482 90,010 81,500 109,810 99,860 Contractual Services 35,284 19,875 69,650 54,000 54,660 56,300 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 161,080 174,857 213,850 176,740 204,550 197,680

POSITIONS
Full Time 0.34 0.34 0.34 0.34 0.27 0.27
Part Time - - - - - -
POSITIONS (FTE) 0.34 0.34 0.34 0.34 0.27 0.27
This program provides for maintenance of the City's parking and traffic signs, bike lane markings, parking and street striping, street lights, traffic signals, and flashing cosswalks.

ACTUAL
123 May 27, 2025 Item 1
FUND: 20 GAS TAX FUND
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
PROPOSED FY 2026
FY 2026 vs FY 2027 vs

STREET LIGHTS, SIGNS
20-5846-1000 SALARIES - PERMANENT 51,587 37,617 35,540 27,840 25,990 26,880 (9,550) -26.9% 890 3.4% 20-5846-1200 EMPLOYEE BENEFITS 19,773 19,391 15,950 11,200 11,500 12,010 (4,450) -27.9% 510 4.4% 20-5846-1205 WORKERS' COMPENSATION 1,943 1,521 1,600 1,400 1,590 1,630 (10) -0.6% 40 2.5% 20-5846-1400 OVERTIME 197 730 1,100 800 1,000 1,000 (100) -9.1% - 0.0% EMPLOYEE SERVICES 73,500 59,259 54,190 41,240 40,080 41,520 (14,110) -26.0% 1,440 3.6% 20-5846-2000 BUILDING MAINT & REPAIR 26 0 320 320 340 340 20 6.3% - 0.0% 20-5846-2100 EQUIPMENT MAINTENANCE & REPAIR 46 67 310 1,400 310 310 - 0.0% - 0.0% 20-5846-2131 VEHICLE MATERIALS & SUPPLIES 1,612 1,243 1,950 1,200 1,560 1,610 (390) -20.0% 50 3.2% 20-5846-2200 GENERAL MAINT & REPAIR 38,563 26,117 51,800 41,500 56,800 56,800 5,000 9.7% - 0.0% 20-5846-2300 OPERATING SUPPLIES 1,231 593 1,640 1,500 3,180 3,180 1,540 93.9% - 0.0% 20-5846-2400 UNIFORMS 463 359 500 450 500 500 - 0.0% - 0.0% 20-5846-2600 SMALL TOOLS & EQUIPMENT 422 390 200 200 10,200 200 10,000 5000.0% (10,000) -98.0% 20-5846-2800 GAS & OIL 1,863 1,832 2,000 1,750 1,510 1,510 (490) -24.5% - 0.0% 20-5846-3300 UTILITIES 36,610 34,992 30,000 32,000 34,000 34,000 4,000 13.3% - 0.0% 20-5846-3400 TELEPHONE 166 339 500 390 390 390 (110) -22.0% - 0.0% 20-5846-3600 PROPERTY/EQUIPMENT RENTAL 191 192 260 260 280 280 20 7.7% - 0.0% 20-5846-3700 MEMBERSHIPS/SUBSCRIPTIONS 40 27 70 70 80 80 10 14.3% - 0.0% 20-5846-3800 MEETINGS & TRAVEL 20 5 30 30 30 30 - 0.0% - 0.0% 20-5846-3801 TRAINING & EDUCATION 101 241 60 60 70 70 10 16.7% - 0.0% 20-5846-3900 AUTO ALLOWANCE 97 92 320 320 460 460 140 43.8% - 0.0% 20-5846-4800 ASSESSMENTS 30 48 50 50 100 100 50 100.0% - 0.0% MAINTENANCE & OPERATIONS 81,482 66,537 90,010 81,500 109,810 99,860 19,800 22.0% (9,950) -9.1% 20-5846-3200 CONTRACTUAL SERVICES 19,875 35,284 69,650 54,000 54,660 56,300 (14,990) -21.5% 1,640 3.0% STREET LIGHTS, SIGNS 174,857 161,080 213,850 176,740 204,550 197,680 (9,300) -4.3% (6,870) -3.4% 124 May 27, 2025 Item 1
PROGRAM: STREET LANDSCAPING ACCT # 20-5847

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 64,086 $ 79,361 $ 62,440 $ 49,450 $ 52,810 $ 55,960 $ Maintenance & Operations 77,490 73,005 84,250 92,660 94,970 94,970 Contractual Services 130,744 162,516 159,490 145,000 159,500 164,290 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 272,320 314,882 306,180 287,110 307,280 315,220

POSITIONS
Full Time 0.47 0.47 0.47 0.47 0.40 0.40
Part Time - - - - - -
POSITIONS (FTE) 0.47 0.47 0.47 0.47 0.40 0.40
This program provides for maintenance of the landscaping, trees, and furniture located within the roadway right-of-way. Items provided within this program include irrigation system maintenance, the care and planting of landscaping materials, tree trimming and removals, dead animal removal, and the maintenance and installation of public benches and trash receptacles.

ACTUAL
125 May 27, 2025 Item 1
FUND: 20 GAS TAX FUND
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
PROPOSED FY 2026
FY 2026 vs FY 2027 vs

STREET LANDSCAPING
20-5847-1000 SALARIES - PERMANENT 55,734 41,547 41,780 32,700 33,870 36,050 (7,910) -18.9% 2,180 6.4% 20-5847-1200 EMPLOYEE BENEFITS 20,194 17,762 17,460 14,000 15,740 16,580 (1,720) -9.9% 840 5.3% 20-5847-1205 WORKERS' COMPENSATION 2,557 2,171 2,450 2,200 2,430 2,560 (20) -0.8% 130 5.3% 20-5847-1400 OVERTIME 876 2,606 750 550 770 770 20 2.7% - 0.0% EMPLOYEE SERVICES 79,362 64,085 62,440 49,450 52,810 55,960 (9,630) -15.4% 3,150 6.0% 20-5847-2000 BUILDING MAINT & REPAIR 18 0 220 220 240 240 20 9.1% - 0.0% 20-5847-2100 EQUIP/RADIO MAINT & REPAIR 230 199 210 210 210 210 - 0.0% - 0.0% 20-5847-2131 VEHICLE MATERIALS & SUPPLIES 1,116 861 1,350 1,000 1,080 1,080 (270) -20.0% - 0.0% 20-5847-2200 GENERAL MAINT & REPAIR 23 6,159 4,320 4,000 4,320 4,320 - 0.0% - 0.0% 20-5847-2300 OPERATING SUPPLIES 1,864 1,472 830 2,000 1,010 1,010 180 21.7% - 0.0% 20-5847-2400 UNIFORMS 321 249 350 350 350 350 - 0.0% - 0.0% 20-5847-2600 SMALL TOOLS & EQUIPMENT 292 377 140 1,000 640 640 500 357.1% - 0.0% 20-5847-2800 GAS & OIL 1,290 1,268 1,050 1,100 1,050 1,050 - 0.0% - 0.0% 20-5847-3300 UTILITIES 67,256 66,099 75,000 82,000 85,000 85,000 10,000 13.3% - 0.0% 20-5847-3400 TELEPHONE 125 245 220 200 220 220 - 0.0% - 0.0% 20-5847-3600 PROPERTY/EQUIPMENT RENTAL 132 133 180 200 190 190 10 5.6% - 0.0% 20-5847-3700 MEMBERSHIPS/SUBSCRIPTIONS 27 18 50 50 50 50 - 0.0% - 0.0% 20-5847-3800 MEETINGS & TRAVEL - 3 20 20 20 20 - 0.0% - 0.0% 20-5847-3801 TRAINING & EDUCATION 70 167 40 40 50 50 10 25.0% - 0.0% 20-5847-3900 AUTO ALLOWANCE 218 208 220 220 320 320 100 45.5% - 0.0% 20-5847-4800 ASSESSMENTS 21 33 50 50 220 220 170 340.0% - 0.0% MAINTENANCE & OPERATIONS 73,005 77,491 84,250 92,660 94,970 94,970 10,720 12.7% - 0.0% 20-5847-3200 CONTRACTUAL SERVICES 162,516 130,744 159,490 145,000 159,500 164,290 10 0.0% 4,790 3.0% STREET LANDSCAPING 314,882 272,320 306,180 287,110 307,280 315,220 1,100 0.4% 7,940 2.6% 126 May 27, 2025 Item 1
PROGRAM: BEACH MAINTENANCE ACCT # 21-5834

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services $ 232,909 237,723 $ 296,550 $ 263,000 $ 306,260 $ 321,360 $ Maintenance & Operations 88,985 100,486 110,640 110,660 127,350 127,250 Contractual Services 12,579 25,193 44,489 40,000 44,450 45,780 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 334,473 363,402 451,679 413,660 478,060 494,390

POSITIONS
Full Time 0.89 0.89 1.16 1.16 1.16 1.16
Part Time 2.42 2.42 2.42 2.42 2.42 2.42
POSITIONS (FTE) 3.31 3.31 3.58 3.58 3.58 3.58
This program funds the clean-up and solid waste disposal at the Del Mar beach, parks, and downtown. It also funds the clean-up and maintenance of the public restrooms and showers.

ACTUAL
127 May 27, 2025 Item 1
FUND: 21 OPEN SPACE FUND
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 BUDGET FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

BEACH MAINTENANCE
21-5834-1000 SALARIES - PERMANENT 85,232 54,118 105,260 75,000 80,640 85,240 (24,620) -23.4% 4,600 5.7% 21-5834-1200 EMPLOYEE BENEFITS 34,069 22,779 37,800 45,000 56,570 59,710 18,770 49.7% 3,140 5.6% 21-5834-1205 WORKERS' COMPENSATION 13,436 14,913 23,420 16,000 21,610 22,650 (1,810) -7.7% 1,040 4.8% 21-5834-1300 SALARIES - SEASONAL 90,971 136,052 120,380 125,000 137,750 144,070 17,370 14.4% 6,320 4.6% 21-5834-1400 OVERTIME 9,201 9,861 9,690 2,000 9,690 9,690 - 0.0% - 0.0% EMPLOYEE SERVICES 232,909 237,724 296,550 263,000 306,260 321,360 9,710 3.3% 15,100 4.9% 21-5834-2000 BUILDING MAINT & REPAIR 36 506 450 450 480 480 30 6.7% - 0.0% 21-5834-2100 EQUIP/RADIO MAINT & REPAIR 64 743 420 420 420 420 - 0.0% - 0.0% 21-5834-2131 VEHICLE MATERIALS & SUPPLIES 21,204 9,156 18,440 12,000 18,230 18,290 (210) -1.1% 60 0.3% 21-5834-2200 GENERAL MAINT & REPAIR 5,202 1,203 2,820 2,800 3,150 3,150 330 11.7% - 0.0% 21-5834-2300 OPERATING SUPPLIES 22,783 54,441 50,000 45,000 50,070 50,070 70 0.1% - 0.0% 21-5834-2400 UNIFORMS 641 498 700 500 700 700 - 0.0% - 0.0% 21-5834-2600 SMALL TOOLS & EQUIPMENT 688 747 280 300 440 280 160 57.1% (160) -36.4% 21-5834-2800 GAS & OIL 2,579 2,536 3,000 2,500 2,090 2,090 (910) -30.3% - 0.0% 21-5834-3300 UTILITIES 34,844 29,276 33,000 45,000 49,900 49,900 16,900 51.2% - 0.0% 21-5834-3400 TELEPHONE 223 463 450 450 400 400 (50) -11.1% - 0.0% 21-5834-3600 PROPERTY/EQUIPMENT RENTAL 265 266 350 350 390 390 40 11.4% - 0.0% 21-5834-3700 MEMBERSHIP & SUBSCRIPTIONS 55 37 100 100 100 100 - 0.0% - 0.0% 21-5834-3800 MEETINGS & TRAVEL - 6 40 40 40 40 - 0.0% - 0.0% 21-5834-3801 TRAINING & EDUCATION 140 333 80 80 90 90 10 12.5% - 0.0% 21-5834-3900 AUTO ALLOWANCE 218 208 440 600 630 630 190 43.2% - 0.0% 21-5834-4800 ASSESSMENTS 41 67 70 70 220 220 150 214.3% - 0.0% MAINTENANCE & OPERATIONS 88,985 100,486 110,640 110,660 127,350 127,250 16,710 15.1% (100) -0.1% 21-5834-3200 CONTRACTUAL SERVICES 12,579 25,193 44,489 40,000 44,450 45,780 (39) -0.1% 1,330 3.0% BEACH MAINTENANCE 334,473 363,402 451,679 413,660 478,060 494,390 26,381 5.8% 16,330 3.4%

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
FY 2026 vs FY 2027 vs
128 May 27, 2025 Item 1
PROGRAM: PARK MAINTENANCE ACCT # 21-5848

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 63,738 $ 92,722 $ 121,140 $ 80,220 $ 89,600 $ 95,040 $ Maintenance & Operations 86,671 125,787 102,440 146,020 139,250 138,960 Contractual Services 158,708 215,833 270,130 270,000 284,850 343,400 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 309,117 434,342 493,710 496,240 513,700 577,400

POSITIONS
Full Time 0.74 0.74 0.74 0.74 0.74 0.74
Part Time - - - - - -
POSITIONS (FTE) 0.74 0.74 0.74 0.74 0.74 0.74
This program provides maintenance for the City's open space areas, including parks, public pathways, building grounds, and sports facilities. Items provided within this program include irrigation system maintenance, the care and planting of landscaping materials, tree trimming and removals, sidewalk and pathway maintenance, dead animal removal, playground equipment repairs, and the maintenance and installation of public benches and trash receptacles.

ACTUAL
129 May 27, 2025 Item 1
FUND: 21 OPEN SPACE FUND
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 BUDGET FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
FY 2026 vs FY 2027 vs

PARK MAINTENANCE
21-5848-1000 SALARIES - PERMANENT 62,719 43,860 89,920 51,000 53,140 56,560 (36,780) -40.9% 3,420 6.4% 21-5848-1200 EMPLOYEE BENEFITS 23,816 16,276 25,750 25,000 31,390 33,170 5,640 21.9% 1,780 5.7% 21-5848-1205 WORKERS' COMPENSATION 3,923 2,609 4,550 3,720 4,150 4,390 (400) -8.8% 240 5.8% 21-5848-1300 SALARIES - SEASONAL 97 - - - - - - 0.0% - 0.0% 21-5848-1400 OVERTIME 2,167 993 920 500 920 920 - 0.0% - 0.0% EMPLOYEE SERVICES 92,721 63,738 121,140 80,220 89,600 95,040 (31,540) -26.0% 5,440 6.1% 21-5848-2000 BUILDING MAINTENANCE & REPAIR 36 27 450 450 480 480 30 6.7% - 0.0% 21-5848-2100 EQUIPMENT MAINTENANCE & REPAIR 64 14 420 420 420 420 - 0.0% - 0.0% 21-5848-2131 VEHICLE MATERIALS & SUPPLIES 2,426 1,722 2,380 1,500 2,160 2,160 (220) -9.2% - 0.0% 21-5848-2200 GENERAL MAINT & REPAIR 14,677 8,789 21,600 27,000 22,680 22,680 1,080 5.0% - 0.0% 21-5848-2300 OPERATING SUPPLIES 48,171 13,855 10,640 42,000 27,930 27,930 17,290 162.5% - 0.0% 21-5848-2400 UNIFORMS 641 498 700 600 700 700 - 0.0% - 0.0% 21-5848-2600 SMALL TOOLS AND EQUIPMENT 729 540 280 280 570 280 290 103.6% (290) -50.9% 21-5848-2800 GAS & OIL 2,579 2,536 4,200 2,200 2,090 2,090 (2,110) -50.2% - 0.0% 21-5848-3300 UTILITIES 54,776 57,310 60,000 70,000 80,000 80,000 20,000 33.3% - 0.0% 21-5848-3400 TELEPHONE 223 463 450 250 450 450 - 0.0% - 0.0% 21-5848-3600 PROPERTY & EQUIPMENT RENTAL 265 266 300 300 380 380 80 26.7% - 0.0% 21-5848-3700 MEMBERSHIP & SUBSCRIPTION 800 37 100 100 100 100 - 0.0% - 0.0% 21-5848-3800 MEETING & TRAVEL - 6 30 30 40 40 10 33.3% - 0.0% 21-5848-3801 TRAINING & EDUCATION 140 333 380 380 400 400 20 5.3% - 0.0% 21-5848-3900 AUTO ALLOWANCE 218 208 440 440 630 630 190 43.2% - 0.0% 21-5848-4800 ASSESSMENTS 41 67 70 70 220 220 150 214.3% - 0.0% MAINTENANCE & OPERATIONS 125,788 86,671 102,440 146,020 139,250 138,960 36,810 35.9% (290) -0.2% 21-5848-3200 CONTRACTUAL SERVICES 215,833 158,708 270,130 270,000 284,850 343,400 14,720 5.4% 58,550 20.6% PARK MAINTENANCE 434,342 309,117 493,710 496,240 513,700 577,400 19,990 4.0% 63,700 12.4% 130 May 27, 2025 Item 1
Enterprise Funds
131 May 27, 2025 Item 1
PROGRAM: WATER ACCT # 51-5840

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 691,126 $ 729,588 $ 871,370 $ 786,900 $ 869,980 $ 924,110 $ Maintenance & Operations 776,531 1,210,808 1,280,120 1,291,050 1,397,350 1,461,540 Contractual Services 2,246,264 2,246,956 2,749,712 2,580,000 2,673,390 2,742,000 Debt Service - - - - - -
Capital Outlay 37,686 14,524 31,990 58,580 342,900 22,900 GRAND TOTAL 3,751,607 4,201,876 4,933,192 4,716,530 5,283,620 5,150,550

POSITIONS
Full Time 4.20 4.20 4.27 4.27 4.27 4.27
Part Time - - - - - -
POSITIONS (FTE) 4.20 4.20 4.27 4.27 4.27 4.27
The Department of Public Works and Finance share management of the Water Utility administrative functions. These functions include bi-monthly meter reading and billing to approximately 1,900 accounts. This program also covers the purchase, transportation, and treatment of approximately 1,000 acre-feet of raw water through contracts with the San Diego County Water Authority and the City of San Diego. Public Works verifies compliance with all State and Federal requirements through periodic testing of the system's water and provides maintenance of all water system infrastructure, including meters, piping, reservoirs, and valves. 132 May 27, 2025 Item 1
FUND: 51 WATER FUND
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%) WATER
51-5840-1000 SALARIES - PERMANENT 487,016 447,206 582,340 546,000 586,620 623,300 4,280 0.7% 36,680 6.3% 51-5840-1200 EMPLOYEE BENEFITS 216,822 212,059 251,590 210,000 244,500 260,690 (7,090) -2.8% 16,190 6.6% 51-5840-1205 WORKERS' COMPENSATION 20,616 19,363 26,440 23,400 26,430 27,690 (10) 0.0% 1,260 4.8% 51-5840-1300 SALARIES - SEASONAL - - - - 1,430 1,430 1,430 100.0% - 0.0% 51-5840-1400 OVERTIME 5,134 12,498 11,000 7,500 11,000 11,000 - 0.0% - 0.0% EMPLOYEE SERVICES 729,588 691,126 871,370 786,900 869,980 924,110 (1,390) -0.2% 54,130 6.2% 51-5840-2000 BUILDING MAINTENANCE 279 117 3,470 3,000 3,680 3,680 210 6.1% - 0.0% 51-5840-2100 EQUIP/RADIO MAINT & REPAIR 586 757 3,280 2,500 3,270 3,270 (10) -0.3% - 0.0% 51-5840-2131 VEHICLE MAINTENANCE 22,300 14,581 25,690 21,000 21,560 21,560 (4,130) -16.1% - 0.0% 51-5840-2200 GENERAL MAINT & REPAIR 31,943 34,278 40,000 45,000 70,000 70,000 30,000 75.0% - 0.0% 51-5840-2300 OPERATING SUPPLIES 38,916 55,739 52,280 50,000 52,250 52,250 (30) -0.1% - 0.0% 51-5840-2320 POSTAGE 4,188 5,017 4,030 4,000 4,030 4,030 - 0.0% - 0.0% 51-5840-2400 UNIFORMS 4,989 3,869 5,390 4,500 5,430 5,430 40 0.7% - 0.0% 51-5840-2600 SMALL TOOLS & EQUIPMENT 7,923 11,051 12,450 12,500 8,720 7,830 (3,730) -30.0% (890) -10.2% 51-5840-2800 GAS & OIL 20,063 19,725 19,020 19,000 19,010 19,010 (10) -0.1% - 0.0% 51-5840-3000 ADVERTISING & PRINTING 1,535 991 1,100 1,100 2,000 2,000 900 81.8% - 0.0% 51-5840-3300 UTILITIES 8,658 7,391 9,620 7,000 9,800 9,800 180 1.9% - 0.0% 51-5840-3400 TELEPHONE 7,221 5,303 13,870 10,000 12,200 12,200 (1,670) -12.0% - 0.0% 51-5840-3600 PROPERTY/EQUIPMENT RENTAL 2,058 2,765 4,810 3,500 3,990 3,990 (820) -17.0% - 0.0% 51-5840-3700 MEMBERSHIPS & SUBSCRIPTIONS 1,168 1,765 5,810 5,000 5,810 5,810 - 0.0% - 0.0% 51-5840-3800 MEETINGS & TRAVEL - 49 290 290 320 320 30 10.3% - 0.0% 51-5840-3801 TRAINING 3,506 3,314 3,090 3,000 3,210 3,210 120 3.9% - 0.0% 51-5840-3900 AUTO ALLOWANCE 3,962 3,581 3,430 5,800 5,880 5,880 2,450 71.4% - 0.0% 51-5840-4000 INSURANCE 162,220 131,867 181,540 200,410 260,750 310,910 79,210 43.6% 50,160 19.2% 51-5840-4200 ADMINISTRATIVE CHARGE 468,880 455,220 482,950 482,950 497,440 512,360 14,490 3.0% 14,920 3.0% 51-5840-4300 CLAIMS - 1,081 5,000 3,000 5,000 5,000 - 0.0% - 0.0% 51-5840-4400 CLAIMS ADMIN/LITIGATION - - 1,000 500 1,000 1,000 - 0.0% - 0.0% 51-5840-4800 ASSESSMENTS 20,770 16,645 17,000 22,000 17,000 17,000 - 0.0% - 0.0% 51-5840-5800 DEPRECIATION 399,643 1,424 385,000 385,000 385,000 385,000 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 1,210,807 776,531 1,280,120 1,291,050 1,397,350 1,461,540 117,230 9.2% 64,190 4.6% 51-5840-3200 CONTRACTUAL SERVICES 154,169 127,671 186,582 175,000 201,310 155,830 14,728 7.9% (45,480) -22.6% 51-5840-3230 RAW WATER SUPPLY 1,717,992 1,677,581 2,102,040 1,980,000 1,997,150 2,097,000 (104,890) -5.0% 99,850 5.0% 51-5840-3240 WATER TREATMENT & DELIVERY 374,796 441,012 461,090 425,000 474,930 489,170 13,840 3.0% 14,240 3.0% CONTRACTUAL SERVICES 2,246,957 2,246,265 2,749,712 2,580,000 2,673,390 2,742,000 (76,322) -2.8% 68,610 2.6% 51-5840-5300 MACHINERY & EQUIPMENT - - 5,390 5,390 325,400 5,400 320,010 5937.1% (320,000) -98.3% 51-5840-5500 VEHICLES 14,524 37,686 26,600 53,190 17,500 17,500 (9,100) -34.2% - 0.0% CAPITAL OUTLAY 14,524 37,686 31,990 58,580 342,900 22,900 310,910 971.9% (320,000) -93.3% WATER FUND 4,201,876 3,751,607 4,933,192 4,716,530 5,283,620 5,150,550 350,428 7.1% (133,070) -2.5% PROPOSED FY 2026
FY 2026 vs FY 2027 vs

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
133 May 27, 2025 Item 1
PROGRAM: CLEAN WATER PLANNING ACCT # 55-5530

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 65,274 $ 72,696 $ 70,380 $ 81,930 $ 81,500 $ 85,630 $ Maintenance & Operations 1,041 1,090 1,080 1,070 1,080 1,080 Contractual Services - 4,469 20,000 20,000 - -
Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 66,315 78,255 91,460 103,000 82,580 86,710

POSITIONS
Full Time 0.39 0.39 0.43 0.43 0.43 0.43
Part Time - - - - - -
POSITIONS (FTE) 0.39 0.39 0.43 0.43 0.43 0.43
ACTUAL
The Planning Department assists in the active enforcement of the Clean Water regulations as per the Municipal Stormwater Permit issued by the Regional Water Quality Control Board. Responsibilities include regional participation as part of the Co-permittees, oversight of contractual services, project and plan review, permitting, construction monitoring, and implementation of best management practices. 134 May 27, 2025 Item 1
FUND: 55 CLEAN WATER PROGRAM
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 BUDGET FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

PLANNING
55-5530-1000 SALARIES - PERMANENT 52,797 48,161 50,920 59,000 56,180 58,960 5,260 10.3% 2,780 4.9% 55-5530-1200 EMPLOYEE BENEFITS 18,380 15,759 17,540 21,000 23,200 24,470 5,660 32.3% 1,270 5.5% 55-5530-1205 WORKERS' COMPENSATION 1,396 1,352 1,720 1,780 1,920 2,000 200 11.6% 80 4.2% 55-5530-1300 SALARIES - SEASONAL 92 - - - - 0.0% - 0.0% 55-5530-1400 OVERTIME 31 2 200 150 200 200 - 0.0% - 0.0% EMPLOYEE SERVICES 72,695 65,275 70,380 81,930 81,500 85,630 11,120 15.8% 4,130 5.1% 55-5530-3400 TELEPHONE 121 116 120 120 120 120 - 0.0% - 0.0% 55-5530-3900 AUTO ALLOWANCE 970 924 960 950 960 960 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 1,092 1,040 1,080 1,070 1,080 1,080 - 0.0% - 0.0% 55-5530-3200 CONTRACTUAL SERVICES 4,469 - 20,000 20,000 - - (20,000) 0.0% - 0.0% PLANNING 78,255 66,315 91,460 103,000 82,580 86,710 (8,880) -9.7% 4,130 5.0%

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
FY 2026 vs FY 2027 vs
135 May 27, 2025 Item 1
PROGRAM: CLEAN WATER CODE ENFORCEMENT ACCT # 55-5536

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 37,300 $ 38,904 $ 39,440 $ 39,470 $ 36,480 $ 37,810 $ Maintenance & Operations 116 121 120 120 120 120
Contractual Services - - - - - -
Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 37,416 39,025 39,560 39,590 36,600 37,930

POSITIONS
Full Time 0.25 0.25 0.25 0.25 0.25 0.25
Part Time - - - - - -
POSITIONS (FTE) 0.25 0.25 0.25 0.25 0.25 0.25
Active code enforcement is required as part of the Clean Water regulations under the Municipal Stormwater Permit issued by the San Diego Regional Water Quality Control Board. The City's Code Enforcement Officer assists the Clean Water Manager in this regard.

ACTUAL
136 May 27, 2025 Item 1
FUND: 55 CLEAN WATER PROGRAM
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 BUDGET FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
FY 2026 vs FY 2027 vs

CODE ENFORCEMENT
55-5536-1000 SALARIES - PERMANENT 21,117 20,187 21,110 21,700 21,750 22,400 640 3.0% 650 3.0% 55-5536-1200 EMPLOYEE BENEFITS 16,135 15,507 16,560 16,000 12,910 13,530 (3,650) -22.0% 620 4.8% 55-5536-1205 WORKERS' COMPENSATION 1,652 1,606 1,770 1,770 1,820 1,880 50 2.8% 60 3.3% EMPLOYEE SERVICES 38,904 37,300 39,440 39,470 36,480 37,810 (2,960) -7.5% 1,330 3.6% 55-5536-3400 TELEPHONE 121 116 120 120 120 120 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 121 116 120 120 120 120 - 0.0% - 0.0% CODE ENFORCEMENT 39,025 37,415 39,560 39,590 36,600 37,930 (2,960) -7.5% 1,330 3.6% 137 May 27, 2025 Item 1
PROGRAM: CLEAN WATER PROGRAM MANAGEMENT ACCT # 55-5539

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services - $ - $ - $ - $ - $ - $
Maintenance & Operations 39,365 44,854 49,950 49,250 49,950 49,950 Contractual Services 241,843 262,719 294,080 290,000 294,080 294,080 Debt Service - - - - - -
Capital Outlay - - - - - -
GRAND TOTAL 281,208 307,573 344,030 339,250 344,030 344,030

POSITIONS (FTE) - - - - - -
The City of Del Mar's Clean Water Manager is a consultant that is responsible for general program administration and day-to-day activities for the Clean Water Program. Because of the technical nature of the program, it is more cost efficient to utilize an outside consultant rather than a specialized full-time staff member. Management costs include fees to agencies, development and distribution of educational materials, and general compliance activities with the Municipal Stormwater Permit.

ACTUAL
138 May 27, 2025 Item 1
FUND: 55 CLEAN WATER PROGRAM
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 BUDGET FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
FY 2026 vs FY 2027 vs

CLEAN WATER MANAGEMENT
55-5539-2300 OPERATING SUPPLIES - - 500 500 500 500 - 0.0% - 0.0% 55-5539-3000 ADVERTISING, PRINTING, PUBLISHING - - 1,000 750 1,000 1,000 - 0.0% - 0.0% 55-5539-4800 ASSESSMENTS 44,854 39,365 48,450 48,000 48,450 48,450 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 44,854 39,365 49,950 49,250 49,950 49,950 - 0.0% - 0.0% 55-5539-3200 CONTRACTUAL SERVICES 262,719 241,843 294,080 290,000 294,080 294,080 - 0.0% - 0.0% CLEAN WATER MANAGEMENT 307,573 281,209 344,030 339,250 344,030 344,030 - 0.0% - 0.0% 139 May 27, 2025 Item 1
PROGRAM: CLEAN WATER ACCT # 55-5840

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 161,217 $ 172,542 $ 159,900 $ 201,200 $ 200,960 $ 211,100 $ Maintenance & Operations 27,337 31,925 57,330 36,860 59,740 59,540 Contractual Services 80,127 81,036 128,994 108,000 133,460 133,460 Debt Service - - - - - -
Capital Outlay 6,460 2,490 4,560 4,560 163,000 3,000
GRAND TOTAL 275,141 287,993 350,784 350,620 557,160 407,100

POSITIONS
Full Time 1.06 1.06 1.06 1.06 1.28 1.28
Part Time - - - - - -
POSITIONS (FTE) 1.06 1.06 1.06 1.06 1.28 1.28
This budget provides for the Public Works Department's expenses related to the City's Clean Water Program and compliance with then City's municipal permit with the Regional Water Quality Control Board. This program includes monitoring, water quality testing, permits, and labor associated with operation of the City's Storm Water system. Additionally, a portion of the costs related to the maintenance and cleaning of the City's sidewalks, streets, parks, and beaches are included within this program. This program also provides for a portion of the costs incurred for the increased supervision, documentation, pesticide and fertilization monitoring, and litter control mandated by the NPDES permit for landscaping of the City's medians, islands, and open spaces.

ACTUAL
140 May 27, 2025 Item 1
FUND: 55 CLEAN WATER PROGRAM
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 BUDGET FY 2026 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
FY 2026 vs FY 2027 vs

PUBLIC WORKS
55-5840-1000 SALARIES - PERMANENT 111,107 100,520 95,720 133,000 133,980 140,930 38,260 40.0% 6,950 5.2% 55-5840-1200 EMPLOYEE BENEFITS 49,601 46,802 48,730 52,000 56,460 59,320 7,730 15.9% 2,860 5.1% 55-5840-1205 WORKERS' COMPENSATION 6,380 5,982 5,640 7,400 8,020 8,350 2,380 42.2% 330 4.1% 55-5840-1300 SALARIES - SEASONAL 3,913 6,449 7,000 6,000 - - (7,000) 0.0% - 0.0% 55-5840-1400 OVERTIME 1,541 1,464 2,810 2,800 2,500 2,500 (310) -11.0% - 0.0% EMPLOYEE SERVICES 172,541 161,217 159,900 201,200 200,960 211,100 41,060 25.7% 10,140 5.0% 55-5840-2000 BUILDING MAINT & REPAIR 48 8 600 500 630 630 30 5.0% - 0.0% 55-5840-2100 EQUIP/RADIO MAINT & REPAIR 86 105 560 500 560 560 - 0.0% - 0.0% 55-5840-2131 VEHICLE MAINTENANCE 8,913 6,070 5,450 6,000 4,740 4,740 (710) -13.0% - 0.0% 55-5840-2200 GENERAL MAINTENANCE/REPAIR 1,370 - 9,100 2,000 9,900 9,900 800 8.8% - 0.0% 55-5840-2300 OPERATING SUPPLIES 8,343 8,673 12,540 12,000 15,080 15,080 2,540 20.3% - 0.0% 55-5840-2400 UNIFORMS 855 663 930 500 930 930 - 0.0% - 0.0% 55-5840-2600 SMALL TOOLS & EQUIPMENT 780 719 370 370 580 380 210 56.8% (200) -34.5% 55-5840-2800 GAS & OIL 3,439 3,381 3,500 3,000 2,840 2,840 (660) -18.9% - 0.0% 55-5840-3300 UTILITIES 1,254 1,251 16,680 5,000 16,630 16,630 (50) -0.3% - 0.0% 55-5840-3400 TELEPHONE 453 747 1,200 800 800 800 (400) -33.3% - 0.0% 55-5840-3600 PROPERTY/EQUIPMENT RENTAL 353 354 2,240 1,500 2,320 2,320 80 3.6% - 0.0% 55-5840-3700 MEMBERSHIPS & SUBSCRIPTIONS 73 49 130 130 140 140 10 7.7% - 0.0% 55-5840-3800 MEETINGS & TRAVEL - 8 50 50 60 60 10 20.0% - 0.0% 55-5840-3801 TRAINING & EDUCATION 645 445 100 100 120 120 20 20.0% - 0.0% 55-5840-3900 AUTO ALLOWANCE 947 832 870 1,400 1,400 1,400 530 60.9% - 0.0% 55-5840-4800 ASSESSMENTS 114 89 110 110 110 110 - 0.0% - 0.0% 55-5840-4950 BAD DEBT 175 258 - - - - - 0.0% - 0.0%
55-5840-5800 DEPRECIATION 4,079 3,683 2,900 2,900 2,900 2,900 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 31,926 27,337 57,330 36,860 59,740 59,540 2,410 4.2% (200) -0.3% 55-5840-3200 CONTRACTUAL SERVICES 81,036 80,127 128,994 108,000 133,460 133,460 4,466 3.5% - 0.0% 55-5840-5300 MACHINERY AND EQUIPMENT - - - - 160,000 - 160,000 100.0% (160,000) 0.0% 55-5840-5500 VEHICLES 2,490 6,460 4,560 4,560 3,000 3,000 (1,560) -34.2% - 0.0% CAPITAL OUTLAY 2,490 6,460 4,560 4,560 163,000 3,000 158,440 3474.6% (160,000) -98.2% PUBLIC WORKS 287,993 275,141 350,784 350,620 557,160 407,100 206,376 58.8% (150,060) -26.9% 141 May 27, 2025 Item 1
PROGRAM: WASTEWATER ACCT # 57-5840

ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 Employee Services 751,959 $ 829,951 $ 909,060 $ 902,200 $ 936,550 $ 993,830 $ Maintenance & Operations 1,421,044 1,518,791 1,648,610 1,629,230 1,735,180 1,799,060 Contractual Services 1,277,592 1,157,435 1,718,692 1,712,000 1,823,560 1,749,760 Debt Service 564,095 563,446 568,850 568,850 568,300 567,750 Capital Outlay 37,686 77,349 31,500 31,500 337,500 17,500 GRAND TOTAL 4,052,376 4,146,972 4,876,712 4,843,780 5,401,090 5,127,900

POSITIONS
Full Time 4.50 4.50 4.65 4.65 4.65 4.65
Part Time - - - - - -
POSITIONS (FTE) 4.50 4.50 4.65 4.65 4.65 4.65
The Public Works and Finance Departments share management of the Wastewater Utility administrative functions. These functions include account maintenance and billing. Public Works maintains the wastewater collection system by keeping mains clear from blockages and operating the City's two pump stations to ensure adequate flow of wastewater out of the City for eventual treatment and disposal.

ACTUAL
142 May 27, 2025 Item 1
FUND: 57 WASTEWATER FUND
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%)

WASTEWATER
57-5840-1000 SALARIES - PERMANENT 550,055 490,301 605,360 602,700 625,840 664,230 20,480 3.4% 38,390 6.1% 57-5840-1200 EMPLOYEE BENEFITS 248,546 233,854 268,330 265,000 272,050 289,570 3,720 1.4% 17,520 6.4% 57-5840-1205 WORKERS' COMPENSATION 25,029 21,601 27,670 27,500 29,530 30,900 1,860 6.7% 1,370 4.6% 57-5840-1300 SALARIES - SEASONAL - - - 1,430 1,430 1,430 100.0% - 0.0% 57-5840-1400 OVERTIME 6,321 6,203 7,700 7,000 7,700 7,700 - 0.0% - 0.0% EMPLOYEE SERVICES 829,951 751,959 909,060 902,200 936,550 993,830 27,490 3.0% 57,280 6.1% 57-5840-2000 BUILDING MAINT & REPAIR 5 278 3,470 1,500 3,680 3,680 210 6.1% - 0.0% 57-5840-2100 EQUIP/RADIO MAINT & REPAIR 744 296 5,000 4,000 5,000 5,000 - 0.0% - 0.0% 57-5840-2131 VEHICLE MAINTENANCE 27,915 21,303 31,690 25,000 25,300 25,300 (6,390) -20.2% - 0.0% 57-5840-2200 GENERAL MAINTENANCE/REPAIR 26,570 2,431 30,000 25,000 25,000 25,000 (5,000) -16.7% - 0.0% 57-5840-2300 OPERATING SUPPLIES 8,538 7,413 11,680 8,000 11,650 11,650 (30) -0.3% - 0.0% 57-5840-2320 POSTAGE 4,189 3,493 4,240 4,000 4,240 4,240 - 0.0% - 0.0% 57-5840-2400 UNIFORMS 4,989 3,871 5,390 4,500 5,430 5,430 40 0.7% - 0.0% 57-5840-2600 SMALL TOOLS & EQUIPMENT 5,441 6,776 4,650 3,900 5,920 4,730 1,270 27.3% (1,190) -20.1% 57-5840-2800 GAS & OIL 20,062 19,725 20,000 18,000 20,260 20,260 260 1.3% - 0.0% 57-5840-3000 ADVERTISING & PRINTING 1,325 991 1,100 2,000 1,100 1,100 - 0.0% - 0.0% 57-5840-3300 UTILITIES 113,574 100,077 115,320 115,000 115,200 115,200 (120) -0.1% - 0.0% 57-5840-3400 TELEPHONE 9,935 7,535 10,020 8,000 10,020 10,020 - 0.0% - 0.0% 57-5840-3600 PROPERTY/EQUIPMENT RENTAL 4,672 2,765 6,350 5,000 6,610 6,610 260 4.1% - 0.0% 57-5840-3700 MEMBERSHIPS 2,294 1,439 2,740 2,500 2,810 2,810 70 2.6% - 0.0% 57-5840-3800 MEETINGS & TRAVEL - 49 290 290 320 320 30 10.3% - 0.0% 57-5840-3801 TRAINING 4,999 3,497 4,590 4,500 4,710 4,710 120 2.6% - 0.0% 57-5840-3900 AUTO ALLOWANCE 4,447 4,043 4,200 6,300 6,360 6,360 2,160 51.4% - 0.0% 57-5840-4000 INSURANCE 162,220 131,867 181,540 200,400 260,750 310,900 79,210 43.6% 50,150 19.2% 57-5840-4200 ADMINISTRATIVE CHARGE 468,770 455,124 482,840 482,840 497,320 512,240 14,480 3.0% 14,920 3.0% 57-5840-4300 CLAIMS 10,000 - 5,000 10,000 10,000 - 0.0% - 0.0% 57-5840-4400 CLAIMS ADMIN/LITIGATION - - 5,000 2,500 5,000 5,000 - 0.0% - 0.0% 57-5840-4800 ASSESSMENTS 323 4,572 8,500 1,000 8,500 8,500 - 0.0% - 0.0% 57-5840-5800 DEPRECIATION 647,508 643,773 700,000 700,000 700,000 700,000 - 0.0% - 0.0% MAINTENANCE & OPERATIONS 1,518,791 1,421,044 1,648,610 1,629,230 1,735,180 1,799,060 86,570 5.3% 63,880 3.7% 57-5840-3200 CONTRACTUAL SERVICES 172,647 266,171 409,402 310,000 365,940 217,400 (43,462) -10.6% (148,540) -40.6% 57-5840-3215 TREATMENT-METRO 23,802 46,076 56,100 26,000 56,100 56,100 - 0.0% - 0.0% 57-5840-3216 TREATMENT-SEJPA 903,488 863,069 1,113,450 1,200,000 1,254,790 1,329,530 141,340 12.7% 74,740 6.0% 57-5840-3217 TRANSPORTATION-SD (1,906) (4,728) 14,050 1,000 14,750 14,750 700 5.0% - 0.0% 57-5840-3218 TRANSPORTATION-SB 59,404 107,004 125,690 175,000 131,980 131,980 6,290 5.0% - 0.0% CONTRACTUAL SERVICES 1,157,435 1,277,593 1,718,692 1,712,000 1,823,560 1,749,760 104,868 6.1% (73,800) -4.0% 57-5840-5300 MACHINERY & EQUIPMENT 62,825 - 4,900 4,900 320,000 - 315,100 6430.6% (320,000) 0.0% 57-5840-5500 VEHICLES 14,524 37,686 26,600 26,600 17,500 17,500 (9,100) -34.2% - 0.0% CAPITAL OUTLAY 77,349 37,686 31,500 31,500 337,500 17,500 306,000 971.4% (320,000) -94.8% WASTEWATER FUND 3,583,526 3,488,281 4,307,862 4,274,930 4,832,790 4,560,150 524,928 12.2% (272,640) -5.6% PROPOSED FY 2026
FY 2026 vs FY 2027 vs

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
143 May 27, 2025 Item 1
FUND: 57 WASTEWATER FUND
ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED BUDGET FY 2025 ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 ($) (%) ($) (%) PROPOSED FY 2026
FY 2026 vs FY 2027 vs

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL

DEBT SERVICE
57-5900-4500 DEBT INTEREST 101,818 110,282 99,200 99,200 90,420 81,420 (8,780) -8.85% (9,000) -9.95% 57-5900-4600 DEBT PRINCIPAL 424,733 413,918 435,840 435,840 447,240 458,940 11,400 2.62% 11,700 2.62% 57-5900-4700 BOND SERVICE 36,895 39,895 33,810 33,810 30,640 27,390 (3,170) -9.38% (3,250) -10.61% DEBT SERVICE 563,446 564,094 568,850 568,850 568,300 567,750 (550) -0.10% (550) -0.10% 144 May 27, 2025 Item 1
FUND: 51 WATER FUND

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL

CAPITAL IMPROVEMENT PROJECTS
51-7000-7037 WATER VALVE REPLACEMENTS 1,367 - 88,785 88,785 - - 51-7000-7017 WATER INFRASTRUCTURE IMPR 810,972 16,705 412,432 412,432 312,000 369,000 51-7000-7054 CITYWIDE PRESSURE UPGRADES 83,588 - 240,000 240,000 - - 51-7000-7052 SAN DIEGUITO DR PIPELINE REPAIR - 84,916 - - - - CAPITAL IMPROVEMENT PROJECTS 894,560 102,988 741,217 741,217 312,000 369,000 145 May 27, 2025 Item 1

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
FUND: 55 CLEAN WATER FUND

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027

CAPITAL IMPROVEMENT PROJECTS
55-7000-7015 LOS PENASQUITOS LAGOON REPAIRS - 5,694 - - - - 55-7000-7020 TRASH FULL CAPTURE DEVICES - 4,370 25,000 25,000 - - 55-7000-7021 10TH ST DRAINAGE IMPROVEMENTS - - - - - -
55-7000-7023 STORM DRAIN SYSTEM INFRAST ASSESS - 1,680 - - - - 55-7000-7032 OCEANVIEW DRAINAGE/PENNY LANE 1,433 (1,821) 157,322 157,322 - - 55-7000-7045 STORM DRAIN IMPROVEMENTS-USEPA - - - - 244,790 595,000 55-7000-XXXX RECONSTRUCT STORM DRAIN INLETS - - - - 390,000 - 55-7000-7045 STORM DRAIN IMPROVEMENTS 368,305 75,452 300,000 300,000 - -

TOTAL TRANSNET CAPITAL IMPROVEMENT
PROJECTS 369,739 85,375 482,322 482,322 634,790 595,000 146 May 27, 2025 Item 1
FUND: 57 WASTEWATER FUND

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL

CAPITAL IMPROVEMENT PROJECTS
57-7000-7024 WASTEWATER INFRASTRUCT IMPR 257,223 15,297 797,679 797,679 250,000 300,000 CAPITAL IMPROVEMENT PROJECTS 257,223 15,297 797,679 797,679 250,000 300,000 147 May 27, 2025 Item 1
WATER CIP FUND 51-7000-7017

WATER INFRASTRUCTURE IMPROVEMENTS
PROJECT DESCRIPTION:

This project provides for the capital planning, engineering design, and construction of the City’s water distribution system. Projects include improvements, repairs, and rehabilitation to water pipelines, isolation valves, pressure reducing stations, meters, and reservoirs. Improvements and amounts are consistent with the recently completed water rate study.

Design of high priority improvements will occur in FY 2025-2026 with construction occurring in FY 2026-2027.

PROJECT STATUS:

Design will be initiated at the start of FY 2025-2026.

OPERATING EFFECT:

This project will have no impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 22.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
WATER FUND $412,430 $312,000 $369,000 $1,209,000 $2,302,430 TOTAL $412,430 $312,000 $369,000 $1,209,000 $2,302,430
148 May 27, 2025 Item 1
CLEAN WATER CIP FUND 55-7000-7045

STORM DRAIN INFRASTRUCTURE IMPROVEMENTS
PROJECT DESCRIPTION:

This project provides capital planning, engineering design, and construction of repairs and rehabilitation to the City’s storm water distribution system. Improvements will be made to pipelines, structures, and outfalls.

PROJECT STATUS:

The scope of this project was reduced due to the USEPA-funded improvements that will occur during this two-year budget period. No additional work is planned in addition to the storm water infrastructure improvements included in the USEPA FY24 Community Grants Project Funding.

OPERATING EFFECT:

This project will have no effect on the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 24.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST

CLEAN WATER/

GENERAL FUND
$300,000 $- $- $2,805,000 $3,105,000
TOTAL $300,000 $- $- $2,805,000 $3,405,000
149 May 27, 2025 Item 1
CLEAN WATER/WASTEWATER CIP 55-7000-7045 / 57-7000-7024

USEPA-FUNDED INFRASTRUCTURE IMPROVEMENTS
PROJECT DESCRIPTION:

This project provides for engineering design, permitting, and construction of storm drain and wastewater improvements. Improvements will occur at six storm drain sites and three sewer sites in various locations throughout the City.

This project is 80% funded by a FY 2024 Community Development Grant appropriated by the United States Environmental Protection Agency (USEPA). During FY 2024-2025, staff coordinated with USEPA to prepare required federal documents including forms, work plan, budget, and CEQA/NEPA documents. During FY 2025-2026, it is anticipated the project will receive final approvals from USEPA and move into design. Construction is anticipated to occur in FY 2026-2027.

PROJECT STATUS:

Project modified once USEPA FY24 Community Grants Project Funding received. Preparing application documents for federal review. Design to be completed in FY2025-2026.

OPERATING EFFECT:

This project will have no impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 23 & 24.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
CLEAN

WATER/USEPA

GRANT PORTION
$- $244,790 $595,000 $- $839,790

WASTEWATER/

USEPA GRANT

PORTION
34,960 85,000 119,960
WASTEWATER - 69,940 170,000 - 239,940
TOTAL $- $349,690 $850,000 $- $1,199,690*
150 May 27, 2025 Item 1
WASTEWATER CIP FUND 57-7000-7024

WASTEWATER INFRASTRUCTURE IMPROVEMENTS
PROJECT DESCRIPTION:

This project includes capital planning, engineering design, and construction activities to the City’s wastewater collection system. Projects include improvements, repairs, and rehabilitation to sewer mains, manholes, lateral connections, pump stations, and forcemains. Improvements and amounts are consistent with the recently completed wastewater rate study.

PROJECT STATUS:

Project will repair highest priority wastewater infrastructure identified during each fiscal year. The scope of this project was reduced due to the USEPA-funded improvements that will occur during this two-year budget period.

OPERATING EFFECT:

This project will have no impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 23.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST

WASTEWATER
FUND
$797,680 $250,000 $45,000 $3,070,000 $4,367,680
TOTAL $797,680 $250,000 $45,000 $3,070,000 $4,520,190
151 May 27, 2025 Item 1
Capital Improvement
Program
152 May 27, 2025 Item 1

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
FUND: 02 MEASURE Q FUND

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027

CAPITAL IMPROVEMENT PROJECTS
02-7000-7001 UNDERGROUNDING PROJECT-GENERAL 96,237 65,750 326,263 250,000 455,000 210,000 02-7000-7003 SHORES PARK MASTER PLAN - - - - 200,000 -
02-7000-7201 UUP-TEWA COURT 97,002 493,073 - - - -
02-7000-7202 UUD-1A STRATFORD CRT SOUTH 236,019 374,921 7,261,118 7,283,882 22,760 - 02-7000-7203 UUD-X1A CREST CANYON 470,474 390,254 6,991,052 12,882 4,974,850 2,717,080 02-7000-7204 UUD-1B STRATFORD CRT NORTH 142,174 1,556 450,644 264,000 41,140 4,632,540 02-7000-7205 UUD-2 BEACH COLONY 51,911 - 8,364 - - -
02-7000-7206 UUD-3 SOUTH HILL 5,516 - 87,784 1,054 - -
02-7000-XXXX UUD - 25TH STREET - - - - 100,000 -
02-7000-7009 PAVEMENT REHABILITATION 75,000 - 91,000 91,000 45,500 47,250

TOTAL TRANSNET CAPITAL IMPROVEMENT
PROJECTS 1,174,333 1,325,555 15,216,225 7,902,818 5,839,250 7,606,870 153 May 27, 2025 Item 1
FUND: 21 OPEN SPACE FUND

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027

CAPITAL PROJECTS
21-7000-7005 POWERHOUSE TRELLIS/DECK/SKYLIGHTS - - 66,000 66,000 - - 21-7000-7007 RIVERPATH DEL MAR PHASE 3 99,849 136,508 1,418,673 1,418,673 - - 21-7000-7008 29TH ST SEA WALL AND BEACH ACCESS - - 50,000 50,000 50,000 1,300,000 21-7000-7027 MAJOR ARTERIAL MEDIAN IMPROVEMENTS - - 115,000 115,000 - - 21-7000-7040 20 & 25TH ST LIFEGUARD TOWER IMPROV 20,650 - - - - - 21-7000-7042 17TH ST BEACH AND SAFETY CENTER 3,577 68,296 13,423 13,423 - - 21-7000-7043 TENNIS COURT RESURFACING - 29,999 - - - -
21-7000-7044 TOT LOT @ POWERHOUSE PARK - 337,388 - - - - 21-7000-7051 20TH ST LIFEGUARD DRIVEWAY DESIGN 22,121 12,576 113,302 113,302 - - 21-7000-7055 POWERHOUSE REPAIRS/IMPROVEMENTS - - 31,000 31,000 - -

TOTAL OPEN SPACE CAPITAL IMPROVEMENT
PROJECTS 146,197 584,768 1,807,398 1,807,398 50,000 1,300,000 Federal grant.

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
*Total project cost for Riverpath Del Mar is estimated at $2.7 million. Current budget does not include the $1.3 million pending 154 May 27, 2025 Item 1

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
FUND: 40 GENERAL FUND

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027

CAPITAL IMPROVEMENT PROJECTS
40-7000-7009 ANNUAL PAVEMENT REHABILITATION 266,431 52,604 769,580 769,580 - - 40-7000-7010 MAJOR FACILITIES MAINTENANCE 176,623 86,251 189,973 144,973 - - 40-7000-7011 CDM BRIDGE OVER SAN DIEGUITO 1,208,996 389,784 2,835,764 2,835,764 1,170,000 15,000,000 40-7000-7012 PUBLIC WORKS BUILDING IMPROVEMENTS 954 30,692 - - - - 40-7000-7026 JIMMY DURANTE BLUFF REPAIRS 34,753 - 331,360 331,360 700,000 - 40-7000-7036 TORREY PINES BRIDGE - 99,494 - - - -
40-7000-7041 MAJOR ARTERIAL BIKE ROUTE REPAIRS 85,274 - 89,726 89,726 - - 40-7000-7047 HOSKA AVE ALLEY DEVELOPMENT 53,117 11,807 588,175 588,175 - - 40-7000-7048 SAN DIEGUITO DR DEVELOPMENT 231,853 48,100 7,347 7,347 1,080,000 - 40-7000-7049 SIGNALIZED INTERSECTION TRAFFIC BACKUP 24,713 40,026 - - - - 40-7000-7053 BEACH COLONY PEDESTRIAN IMPROVEMENTS 147,485 18,241 - - - - 40-7000-7056 SMALL AREA PAVEMENT REPAIRS - 132,190 60,000 60,000 - - 40-7000-7057 CITYWIDE BRIDGE REPAIRS - - 100,000 100,000 - - 40-7000-XXXX JDB PAVEMENT IMPROVEMENTS - - - - 1,757,750 - 40-7000-XXXX STRATFORD CT PAVEMENT IMPROVEMENTS - - - - - 727,750

TOTAL GENERAL CAPITAL IMPROVEMENT
PROJECTS 2,230,198 909,191 4,971,925 4,926,925 4,707,750 15,727,750 155 May 27, 2025 Item 1

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
FUND: 44 TRANSNET FUND

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027

CAPITAL IMPROVEMENT PROJECTS
44-7000-7009 PAVEMENT REHABILITATION 49,066 - 578,000 578,000 131,000 135,000 44-7000-7050 BEACH COLONY PEDESTRIAN IMPROVEMENTS 46,930 - - - - -

TOTAL TRANSNET CAPITAL IMPROVEMENT
PROJECTS 95,996 - 578,000 578,000 131,000 135,000
156 May 27, 2025 Item 1

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
FUND: 45 REGIONAL TRANSPORTATION CONGESTION IMPROVEMENT PROGRAM (RTCIP)

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027

CAPITAL IMPROVEMENT PROJECTS
45-7000-7009 PAVEMENT REHABILITATION - - - - 36,000 -

TOTAL RTCIP CAPITAL IMPROVEMENT
PROJECTS - - - - 36,000 -
157 May 27, 2025 Item 1
MEASURE Q FUND 02-7000-7001
UNDERGROUNDING PROJECT – GENERAL
PROJECT DESCRIPTION:

The City of Del Mar’s Undergrounding Project will remove unsightly utility poles and replace overhead cables for electricity and telecommunications with underground lines. This project provides for essential services benefitting the entire Utilities Undergrounding Program across multiple district (UUD) projects. Program expenditures include program management, staff support, conceptual project planning, legal, media, and financial consultation services.

PROJECT STATUS:

Support for active district projects include Stratford Court South (UUD 1A), Crest Canyon (UUD X1A), Stratford Court North (UUD 1B), and UUD 25th Street. UUD 1A is anticipated to be complete in FY 2025-2026 while construction of UUD X1A is anticipated to begin. Design will begin on UUD 25th Street and resume on UUD 1B in FY 2026-2027.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference Nos. 30, 31, 32, 33.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
MEASURE Q $326,260 $222,060 $- $- $548,320
DEBT SERVICE - 207,940 210,000 - 417,940
TOTAL $326,260 $430,000 $210,000 $- $966,260
158 May 27, 2025 Item 1
MEASURE Q FUND 02-7000-7202
UNDERGROUNDING PROJECT – STRATFORD COURT SOUTH (UUD 1A) PROJECT DESCRIPTION:

This project provides funding for a phase of the citywide Undergrounding Project, which will remove unsightly utility poles and replace overhead cables for electricity and telecommunications with underground lines. Stratford Court South (UUD 1A) includes removal of 56 poles and 7,650 linear feet of overhead conversion to 11,165 linear feet of underground trench from 4th Street to 12th Street, including 227 properties and 464 residences. Approximately 64 of the homes or buildings require undergrounding of their private service lateral at the expense of the property owner. The project will also install related utility structures (transformers, pedestals, and handholes) as well as any necessary retaining walls.

PROJECT STATUS:

Utility trenching was substantially complete in March 2025. It is anticipated that the homeowner service laterals will be completed by May 2025, with the utility company work completed by the end of 2025. Final paving will be completed as a separate project.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 30.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
MEASURE Q $7,261,110 $22,760 $- $- $7,283,870
TOTAL $7,261,110 $22,760 $- $- $7,283,870
159 May 27, 2025 Item 1
MEASURE Q FUND 02-7000-7203
UNDERGROUNDING PROJECT – CREST CANYON (UUD X1A)
PROJECT DESCRIPTION:

This project provides funding for a phase of the citywide Undergrounding Project, which will remove unsightly utility poles and replace overhead cables for electricity and telecommunications with underground lines. Crest Canyon (UUD X1A) includes removal of 77 poles and approximately 11,200 linear feet of overhead conversion to 14,363 linear feet of underground trench, including 152 properties and 114 residences. Approximately 85 of the homes or buildings require undergrounding of their private service lateral at the expense of the property owner. The project will also install related utility structures (transformers, pedestals, and handholes) as well as any necessary retaining walls.

PROJECT STATUS:

The City’s design and permitting was completed in March 2025. SDG&E bidding phase another 5 months. Construction targeted to begin Fall 2025 and last approximately 18 months.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 31.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
MEASURE Q $6,991,050 $- $- $- $6,991,050
DEBT SERVICE - 6,191,300 2,717,080 - 8,908,380
TOTAL $6,991,050 $6,191,300 $2,717,080 $- $15,899,430
160 May 27, 2025 Item 1
MEASURE Q FUND 02-7000-7204
UNDERGROUNDING PROJECT – STRATFORD COURT NORTH (UUD 1B) PROJECT DESCRIPTION:

This project provides funding for a phase of the citywide Undergrounding Project, which will remove unsightly utility poles and replace overhead cables for electricity and telecommunications with underground lines. Stratford Court North (UUD 1B) includes removal of approximately 40 poles and 4,297 linear feet of overhead conversion to 5,131 linear feet of underground trench from 11th Street to just north of 15th Street (L’Auberge Del Mar), including 175 properties and 239 residences and businesses. Approximately 50 of the homes or buildings require undergrounding of their private service lateral at the expense of the property owner. The project will also install related utility structures (transformers, pedestals, and handholes) as well as any necessary retaining walls.

PROJECT STATUS:

SDG&E preliminary design was completed in February 2025. Design and permitting currently paused until FY 2026-2027. Construction targeted to begin in early 2029. Final decision pending additional City Council consideration.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 32.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
MEASURE Q $450,640 $- $- $- $450,640
DEBT SERVICE - 41,140 4,632,540 - 4,673,680
TOTAL $450,640 $41,140 $4,632,540 $- $5,124,320
161 May 27, 2025 Item 1
MEASURE Q FUND 02-7000-72XX
UNDERGROUNDING PROJECT – UNDERGROUNDING 25th STREET (UUD 25th ST) PROJECT DESCRIPTION:

This project provides funding for the citywide Undergrounding Project, which will remove unsightly utility poles and replace overhead cables for electricity and telecommunications with underground lines. UUD 25th St includes construction in an area on 25th Street between Camino Del Mar and Ocean Front.

PROJECT STATUS:

District formation completed August 2024. Design targeted to start FY 2025-2026. Construction needs to be completed by December 2030 to use 20A funds.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 33.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
MEASURE Q $- $100,000 $- $- $100,000
TOTAL $- $100,000 $- $- $100,000
162 May 27, 2025 Item 1
MEASURE Q FUND 02-7000-7003

SHORES PARK MASTER PLAN
PROJECT DESCRIPTION:

This project includes hiring a consultant to complete the master plan for the Shores Park property.

Shores Park was acquired by the City in 2008 with the intent of preserving the current open space and recreational uses. At the time of the acquisition, a City Council resolution identified that the City would complete a master planning process for the property prior to any substantive changes to the property.

PROJECT STATUS:

A master planning effort for the Shores Park property began in 2014 and continued through 2019 before being deferred for the past six years due to budget constraints, the COVID-19 pandemic, available staff capacity, and other City Council priorities. Significant public outreach and master planning work was completed during the five-year period that the project was active. The project funding identified below would complete the park master plan for the property.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Pending City Council consideration.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
MEASURE Q $- $200,000 $- $- $200,000
TOTAL $- $200,000 $- $- $200,000
163 May 27, 2025 Item 1
OPEN SPACE CIP 21-7000-7007
RIVERPATH DEL MAR PHASE 3
PROJECT DESCRIPTION:

This third phase of the Riverpath along San Dieguito Lagoon will expand the pedestrian trail along San Dieguito Drive from the Grand Avenue Bridge to Crest Canyon.

PROJECT STATUS:

Staff continues to pursue grant funding for project construction. Project construction will likely occur in Fall 2026 based on timing of potential grant funds. In addition, timing will need to be coordinated with Crest Canyon Undergrounding to avoid construction overlap.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 29.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
HUD Grant $680,000 $- $- $- $680,000
San Dieguito River
Valley
Conservancy
725,000 - - - 725,000
Land & Water
Conservation Fund
(Federal National
Parks Service
Funds –

PENDING)
- - - 1,300,000* 1,300,000
TOTAL $1,405,000 $- $- $1,300,000 $2,705,000
*$1,300,000 in Federal funding pending at time of budget preparation

164 May 27, 2025 Item 1
OPEN SPACE CIP 21-7000-7008
29TH STREET SEA WALL AND BEACH ACCESS
PROJECT DESCRIPTION:

This project funds design, permitting, and construction of a new sea wall and beach access ramp at 29th Street, including improved lifeguard vehicle access.

PROJECT STATUS:

Conceptual design and cost estimate completed in FY 2024-2025. Design and permitting is targeted to begin FY 2025-2026, with construction targeted for completion in winter/spring of FY 2026-2027.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier II Important Items. City Work Plan Reference No. 15.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST

OPEN SPACE/

GENERAL FUND
$50,000 $50,000 $1,265,000 $- $1,365,000
IN-LIEU DEPOSIT - - 35,000 - 35,000
TOTAL $50,000 $50,000 $1,300,000 $- $1,400,000

165 May 27, 2025 Item 1
OPEN SPACE CIP 21-7000-7027

MAJOR ARTERIAL MEDIAN IMPROVEMENTS
PROJECT DESCRIPTION:

This project provides for the design, permitting, and first phase of construction of drought tolerant landscaping and irrigation efficiency enhancements along four major arterial median segments (Camino del Mar (CDM) Medians from 15th Street to San Dieguito River Bridge and from 4th Street to 9th Street, Jimmy Durante Boulevard (JDB) / Via de la Valle Median Triangle, JDB Medians from San Dieguito Drive to CDM Merge).

PROJECT STATUS:

Landscaping palette and conceptual design completed in FY 2024-2025. Construction work to improve medians will be put on hold until budget is appropriated at a later time.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Pending City Council consideration.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST

OPEN SPACE/

GENERAL FUND
$115,000 $- $- $1,640,000 $1,755,000
TOTAL $115,000 $- $- $1,640,000 $1,755,000
166 May 27, 2025 Item 1
GENERAL CIP; MEASURE Q; TRANSNET; SB1 (RMRA); SLFRF; RTCIP XX-7000-7009

JIMMY DURANTE BLVD PAVEMENT IMPROVEMENTS
PROJECT DESCRIPTION:

The City completes annual pavement rehabilitation projects with an ongoing program to preserve the integrity of the City’s roadways in conjunction with underlying infrastructure (water, wastewater, storm water, dry utilities) projects.

This project will complete a grind & overlay and structural repairs as needed to the pavement in Jimmy Durante Boulevard between the San Dieguito Bridge (north of the circle) and the southern side of the intersection at Via de la Valle. Bicycle and vehicular striping will be modified.

PROJECT STATUS:

During FY2024-2025, City staff worked with Del Mar Fairgrounds staff and the City’s Traffic Engineer to evaluate striping and pavement improvements on Jimmy Durante Blvd. Staff has a recommendation on striping improvements that will be presented to City Council. Construction work will be scheduled to minimize impact to special events at the Fairgrounds. Construction work is anticipated to begin in January 2026.

OPERATING EFFECT:

This project will have an impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference Nos. 25, 26.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
GENERAL FUND $551,290 $1,657,750 $- $- $2,209,040
SB1 (RMRA) 207,150 100,000 - - 307,150
TRANSNET 518,000 131,000 - - 649,000
MEASURE Q 91,000 45,500 - - 136,500
SLFRF 162,310 - - - 162,310
RTCIP - 36,000 - - 36,000
TOTAL $1,529,750 $1,970,250 $- $- $3,500,000
167 May 27, 2025 Item 1
GENERAL CIP; MEASURE Q; TRANSNET; SB1 (RMRA) XX-7000-7009

STRATFORD COURT SOUTH PAVEMENT IMPROVEMENTS
PROJECT DESCRIPTION:

This project will replace pavement in the Stratford Court South area following the undergrounding project (Stratford Court South - UUD 1A). Work will include a grind & overlay for portions of Stratford Court from 4th Street to 12th Street, Little Orphan Alley, and Melanie Way. A sealing application for other streets within the undergrounding district with trench lines.

PROJECT STATUS:

Pavement improvements will occur in FY 2026-2027.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier II Not Mandated/Legally Required. City Work Plan Reference No. 17.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
GENERAL FUND $- $- $627,750 $- $627,750
SB1 (RMRA) - - 100,000 - 100,000
TRANSNET - - 135,000 - 135,000
MEASURE Q - - 47,250 - 47,250
TOTAL $- $- $910,000 $- $910,000

168 May 27, 2025 Item 1

GENERAL CIP; MEASURE Q; TRANSNET; SB1 (RMRA) XX-7000-7009

CREST CANYON PAVEMENT IMPROVEMENTS
PROJECT DESCRIPTION:

This project will replace pavement in the Crest Canyon area following the undergrounding project (Crest Canyon - UUD X1A). Work will include a grind & overlay for portions with a low Pavement Condition Index on Zuni Drive, Avenida Primavera, and Serpentine Drive, and a sealing application for other streets within the undergrounding district with trench lines.

PROJECT STATUS:

Construction targeted after completion of the undergrounding district in FY 2027-2028.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier II Not Mandated/Legally Required. City Work Plan Reference No. 18.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
GENERAL FUND $- $- $- $260,750 $260,750
TRANSNET - - - 137,000 135,000
SB1 (RMRA) - - - 100,000 100,000
MEASURE Q - - - 47,250 47,250
TOTAL $- $- $- $545,000 $545,000

169 May 27, 2025 Item 1
GENERAL CIP 40-7000-7011

CDM BRIDGE OVER SAN DIEGUITO RIVER
PROJECT DESCRIPTION:

This project includes the replacement of the existing bridge on Camino del Mar over the San Dieguito River in accordance with Federal Highway Bridge Program requirements. The current budget will provide funding needed to complete permitting and final design in FY 2025-2026 and advertise for public bidding and begin construction in FY 2026-2027.

PROJECT STATUS:

Design documents are at 65% complete and most resource agency permits are completed. Design will be completed by December 2025. Caltrans review for construction approval and Construction Management procurement will begin in early 2026. Project construction scheduled to begin December 2026.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 28.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST

HIGHWAY BRIDGE
PROGRAM –
FEDERAL (88.53%)
$2,510,500 $1,035,800 $13,279,500 $45,858,540 $62,684,340

COUNTY OF SAN
DIEGO – LOCAL
MATCH (11.47%)
325,260 134,200 1,720,500 3,292,944 5,472,904
FUNDING GAP - - - 2,648,516 2,648,516
TOTAL $2,835,760 $1,170,000 $15,000,000 $51,800,000 $70,805,760

170 May 27, 2025 Item 1
GENERAL CIP 40-7000-7026 / 55-7000-7026

JIMMY DURANTE BLVD BLUFF REPAIRS AND STORM DRAIN INLET RESURFACING PROJECT DESCRIPTION:

This project expands the retaining structure that was engineered and constructed during the April 2019 Jimmy Durante Boulevard bluff failure. In addition, five nearby storm drain inlets along northbound Jimmy Durante Boulevard north of Luzon Avenue will be reconstructed.

PROJECT STATUS:
60% Engineering Design and draft CEQA Notice of Determination have been completed.

Construction is scheduled from September through December 2025.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 39.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
GENERAL FUND $331,360 $500,000 $- $- $831,360

GENERAL FUND/

INSURANCE
REIMB
- 200,000 - - 200,000

CLEAN WATER/

GENERAL FUND
- 390,000 - - 390,000
TOTAL $331,360 $1,090,000 $- $- $1,421,360
171 May 27, 2025 Item 1

GENERAL CIP 40-7000-7048

SAN DIEGUITO DRIVE DEVELOPMENT
PROJECT DESCRIPTION:

This project provides for the construction of San Dieguito Drive between Racetrack View Drive and Oribia Road as part of an approved assessment district. A portion of the costs will be reimbursed by residents over time.

PROJECT STATUS:

Construction is anticipated to be completed as part of the undergrounding project (Crest Canyon - UUD X1A) in FY 2025-2026.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 14.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
GENERAL FUND $7,347 $161,000 $- $- $168,347
CIP RESERVE - 900,000 - - 900,000

ASSESSMENT

DISTRICT
- 19,000* - - 19,000
TOTAL $7,347 $1,080,000 $- $- $1,087,347
*Approximately $380,000 of the total project cost will be paid by an Assessment District over the next 20 years.
172 May 27, 2025 Item 1
Special Projects
173 May 27, 2025 Item 1
FUND: 49 SPECIAL PROJECTS FUND

ACTUAL ACTUAL BUDGET PROJECTED PROPOSED PROPOSED
ACCOUNT DESCRIPTION 2022-2023 2023-2024 2024-2025 2024-2025 2025-2026 2026-2027 FUND 49 SPECIAL PROJECTS FUND
49-5101-3208 CITY ATTORNEY SERVICES 26,018 123,083 22,500 35,000 40,000 30,000 CONTRACTUAL SERVICES 26,018 123,083 22,500 35,000 40,000 30,000

PROJECTS
49-8000-8003 HOUSING ELEMENT-5TH CYCLE - 13,936 - - - - 49-8000-8004 HOUSING ELEMENT-6TH CYCLE 5,165 35,445 50,000 50,000 - - 49-8000-8008 SCOUP SAND REPLENISH PERMIT 100,021 88,399 40,000 40,000 10,000 - 49-8000-8011 NC/PC ZONE CODE AMENDMENT - - 15,000 15,000 - - 49-8000-8013 FAIRGROUNDS AFFORDABLE HOUSING 6,969 - 689,531 689,531 - - 49-8000-8014 SHORT TERM RENTAL ORDINANCE 111,787 - 30,240 30,240 110,000 - 49-8000-8017 TRAKIT UPGRADES - 19,353 - - - -
49-8000-8018 UPDATE SAFETY ELEMENT - - 48,500 48,500 - - 49-8000-8019 PREPARE ENVIRO JUSTICE ELEMENT - - 5,000 5,000 - - 49-8000-8020 AFFORDABLE HOUSING INCENTIVES - - 81,000 81,000 21,000 50,000 49-8000-8021 SB35 STREAMLINING PROCEDURES - - 1,500 1,500 - - 49-8000-8022 OBJECTIVE DESIGN STANDARDS 89,908 - 16,092 16,092 - - 49-8000-8023 AFFORDABLE HOUSING CITY-OWNED 15,801 - - - 900,000 3,100,000 49-8000-8024 DIGITAL ARCHIVING 5,909 4,281 - - - -
49-8000-8026 ADU FACILIATION MEASURES 15,776 - 22,724 22,724 - - 49-8000-8027 FAIR HOUSING AMENDMENTS - - - - 75,000 10,000 49-8000-8028 6TH CYCLE ZONING PROGRAMS 4,873 - 27,127 27,127 - - 49-8000-8029 HOUSING ACCELERATION PROGRAM 40,404 167,445 17,060 17,060 - - 49-8000-8030 TSVS ORDINANCE UPDATE - - 275,000 25,000 - - 49-8000-8031 UPDATE PUBLIC TREE POLICY - - 52,000 52,000 - - 49-8000-8032 SHORELINE/LIVING LEVEE - - 70,000 15,000 570,000 - 49-8000-8033 IMPLEMENT SOLAR ACCESS APP - - 5,000 5,000 - - 49-8000-8034 REZONE N BLUFF/S STRATFORD - - 20,000 20,000 - - 49-8000-8004 6TH CYCLE HOUSING ELEMENT-3B - - - - - -
49-8000-8035 CIVIC CENTER OUTDOOR LIGHTING 7,430 720 - - - - 49-8000-80XX ERP SYSTEM IMPLEMENTATION - - 50,000 50,000 200,000 200,000 49-8000-8XXX CURBSIDE MANAGEMENT INVENTORY - - - - 137,000 - 49-8000-XXXX CARMEL VALLEY PRECISE PLAN - - - - 20,000 - 49-8000-XXXX LOT LINE ADJUSTMENT - - - - 10,000 -
TOTAL PROJECTS 404,042 329,579 1,515,774 1,210,774 2,053,000 3,360,000 TOTAL SPECIAL PROJECTS FUND 430,060 452,662 1,538,274 1,245,774 2,093,000 3,390,000

CITY OF DEL MAR
FISCAL YEARS 2025-26 AND 2026-27

EXPENDITURE DETAIL
174 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-8004
HOUSING ELEMENT 6TH CYCLE - SB9 IMPLEMENTING ORDINANCE
PROJECT DESCRIPTION:

Senate Bill 9 is a State Housing law that requires the City to allow lot splits and development of additional units on lots in certain single dwelling unit (R1) zones. The City Council adopted a SB 9 Implementing Ordinance/LCPA on June 19, 2023, that requires one low-income unit in each SB 9 project. An amending Ordinance is in process to accept changes required by the California Coastal Commission (CCC) as part of their conditional certification action on April 9, 2025, to harmonize State housing law with the environmental protections required by the Coastal Act and the City’s certified LCP. Implementation is required per Housing Element Program 6B.

PROJECT STATUS:

The City Council will consider introduction of an amending Ordinance on May 19, 2025. If introduced, a City Council second reading and Ordinance adoption hearing will occur on June 2, 2025. Final certification by the Coastal Commission is anticipated to occur in July 2025 at which time the regulations will take effect.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 4.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
General Fund $46,000 $- $- $- $46,000
TOTAL $46,000 $- $- $- $46,000

175 May 27, 2025 Item 1

SPECIAL PROJECTS FUND 49-8000-8026
ADU FACILITATION MEASURES: ADU REGULATIONS AND MID CYCLE EVALUATION PROJECT DESCRIPTION:

The City Council adopted an ADU Regulations Ordinance/LCPA on December 18, 2023. An amending Ordinance is in process with City Council to accept modifications required by the California Coastal Commission (CCC) as part of their conditional certification action on March 13, 2025. City Council adoption of the Ordinance introduced on April 21, 2025, will provide for final certification by the CCC.

The City is using free technical assistance from the San Diego Association of Government’s regional Housing Acceleration Program (HAP) Technical Assistance program to conduct a community survey to solicit input on strategies to create ADU’s for low income households and obtain professional third party consultant feedback to help the City prepare a Mid Cycle ADU Production Evaluation that accounts for data collected in the 2024 APR report to HCD and identifies potential new opportunities to create low income ADUs.

PROJECT STATUS:

The City Council will consider adoption of the amending Ordinance for the ADU Regulations Ordinance/LCPA on May 19,2025. Final certification by the Coastal Commission is anticipated to occur in June 2025. The community survey associated with the Mid Cycle ADU Production Evaluation is posted on the City’s website through May 28, 2025. Staff anticipates presenting the results of the survey and mid cycle evaluation to the City Council in June 2025.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference Nos. 5, 19.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
General Fund $38,500 $- $- $- $38,500
TOTAL $38,500 $- $- $- $38,500
176 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-8020
AFFORDABLE HOUSING INCENTIVES: AFFORDABLE HOUSING OVERLAY ZONE PROJECT DESCRIPTION:

Utilize data from Phase II studies completed January 2023 to prepare Ordinance/LCPA creating an overlay zone to apply objective design standards and provide site-specific incentives for affordable housing projects on sites relied upon for the 6th Cycle Housing Element. Will involve discussion of potential options related to scale and compatibility of development that could occur. Action is required per Housing Element Program 1D due to production of less than 30 lower income units by April 2025.

City staff will be seeking consultant assistance to prepare visual simulations (i.e., to show existing public scenic views and massing concepts).

PROJECT STATUS:

This project will require Planning Commission recommendation, City Council introduction and adoption of Ordinance, and Coastal Commission certification.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 8.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
General Fund $81,000 $21,000 $50,000 $- $152,000
TOTAL $81,000 $21,000 $50,000 $- $152,000

177 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-8013

FAIRGROUNDS AFFORDABLE HOUSING
PROJECT DESCRIPTION:

The City secured an Exclusive Negotiating Rights Agreement (ENRA) with the 22nd District Agricultural Association (DAA) in March 2024, related to the Housing Element Program 3A to develop at least 61 lower income units on the DAA property. City is utilizing findings of Phase I feasibility studies to assist DAA with preparation and processing of task orders and other tasks specified in the ENRA for site selection and negotiation of a lease agreement that aligns with the Fairgrounds strategic planning process.

PROJECT STATUS:

In-process, with City and Fairground’s staff continuing to implement the terms of ENRA. Next steps include the 22nd DAA site selection, with feasibility studies continuing through March 2026 to facilitate site selection and other due diligence studies for solicitation of affordable housing developer. The City is using SANDAG HAP Grant funds to pay for consultant work on these studies through March 31, 2026. This is a planned multi-year capital project with associated work that is anticipated to continue through 2031.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 10.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
HAP Grant $338,960 $- $- $- $484,705
TOTAL $338,960 $- $- $- $484,705
178 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-8023
HOUSING ELEMENT 6TH CYCLE – AFFORDABLE HOUSING CITY-OWNED PROJECT DESCRIPTION:

In April 2025, the City applied for Cycle 6 Smart Growth Incentive Program (SGIP) funds to facilitate completion of feasibility and due diligence studies (supplemental economic studies, mobility access, environmental assessment, site design feasibility, view corridor analysis, infrastructure and utilities assessment); affordable housing developer selection, planning, engineering, and building plans; CEQA documentation and entitlements for City development project on City-owned vacant lot on 10th Street to develop 4-8 units for lower income households per Housing Element Program 3B.

Additionally, staff will evaluate next steps for the 28th Street site.

PROJECT STATUS:

In-process and requires multiple steps. Grant funding will facilitate items included in description.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference No. 11.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
SGIP Grant $- $900,000 $2,600,000 $- $3,500,000
Housing Reserve - - 500,000 - 500,000
TOTAL $- $900,000 $3,100,000 $- $4,000,000
179 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-8014

REGULATION OF SHORT-TERM RENTALS
PROJECT DESCRIPTION:

This project provides for the implementation of an Short-Term Rental (STR) administration platform including registration and permitting, maintaining an STR database, monitoring STR activity, compliance and code enforcement support, community outreach, and TOT remittance and auditing.

On September 23, 2024, the City Council adopted a STR Ordinance/LCPA. Certification of the Ordinance/LCPA is currently pending with the California Coastal Commission (CCC). Final certification by the CCC is required for the regulations to take effect. Another element of this project is to prepare and process Resolution to establish a STR Permit Fee. Coordinate with Consultant to identify the associated cost for implementation of STR permit issuance, monitoring, and enforcement.

PROJECT STATUS:

RFP process to select consultant is in process. Ordinance adoption anticipated in Summer 2025.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference Nos. 1, 12, 13.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
General Fund $- $110,000 $- $- $110,000
TOTAL $- $110,000 $- $- $110,000
180 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-8018

GENERAL PLAN UPDATES
PROJECT DESCRIPTION:

Multiple General Plan Updates are required to be implemented in accordance with State law and the certified Housing Element, including the Safety Element, Environmental Justice Element, and Open Space Element.

The City must update the Safety Element per Housing Element and State law. Update correlates with other required updates relating to Fire Hazard Severity Zone Map Update, and 2025 California Building Code/Fire Code Regulations Updates.

The City must also create a new Environmental Justice Element per Housing Element.

By January 1, 2026, City must update Open Space Element per SB 1425 to address specified climate resilience and rewilding criteria to provide coordinated mitigation of impacts to new development.

PROJECT STATUS:

Planning and Fire Department staff are working with CalFire to finalize a draft Safety Element for public review and processing in addition to coordination on implementation of the new Fire Hazard Severity Map. All General Plan Updates will require Planning Commission recommendation and City Council approval to complete.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference Nos. 14, 15, 16.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
General Fund $48,500 $- $- $- $48,500
TOTAL $48,500 $- $- $- $48,500

181 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-8027

FAIR HOUSING AMENDMENTS
PROJECT DESCRIPTION:

Multiple projects are necessary to implement fair housing requirements in the City’s certified Housing Element including:

Program 6B requires the City prepare and publish Fair Housing Materials in English and Spanish.

Materials will be made available on the City’s website and to local non-profits.

Program 4A requires the City prepare and process an Ordinance/LCPA to clarify the residential care facilities land use type and bring the regulations into compliance with State Law.

Program 4B requires the City prepare and process an Ordinance/LCPA relating to various land use types (i.e., emergency shelters, transitional housing, supportive housing, and low barrier navigation centers) for compliance with State Law.

The Reasonable Accommodation Regulation Zone Code Amendment requires the City to prepare and process an Ordinance to create a new Del Mar Municipal Code Chapter to update the regulations applicable to requests for reasonable accommodations.

The City is using HAP Grant funds to implement these fair housing-related projects by March 2026.

PROJECT STATUS:

The projects that require Ordinances/LCPAs will require Planning Commission recommendations, City Council approvals, and Coastal Commission certification to complete.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier I Essential/Non-Discretionary. City Work Plan Reference Nos. 9, 17, 18, 20.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
HAP Grant $5,000 $75,000 $- $- $80,000
General Fund - - 10,000 - 10,000
TOTAL $5,000 $75,000 $10,000 $- $90,000
182 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-8029

HOUSING ACCELERATION PROGRAM (HAP)
PROJECT DESCRIPTION:

SANDAG awarded Cycle 2 HAP grant funding (October 2023) for implementation of the City's Housing Element including $1.5 million capital funds for Fairgrounds Housing project and $181,000 planning funds for Objective Design Standards and 4A/4B Supportive Housing and Fair Housingrelated Ordinances and related tasks. Funding applies to work starting January 1, 2024. HAP grant funds must be expended by March 31, 2026.

PROJECT STATUS:

In-process. SANDAG approved funding in October 2023 including $1.5 million capital funds for Fairgrounds Housing project and $181,000 planning funds for Objective Design Standards and Supportive Housing. HAP grant funds must be expended by March 31, 2026.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier II Important Items. City Work Plan Reference No. 7.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
HAP Grant $- $- $- $- $-
TOTAL $- $- $- $- $-
183 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-8030

TSVS ORDINANCE UPDATE
PROJECT DESCRIPTION:

The City Council has requested that the TSVS Ordinance be reviewed and updated. Initial step is to process RFP and select consultant. Update will include community outreach/input, CEQA evaluation and preparation of a revised ordinance. Will require City Attorney assistance.

PROJECT STATUS:

In-process. The City Council identified Guiding Principles and Objectives in September 2024 and staff is preparing the Ordinance. Planning Commission review toward a recommendation is currently underway with City Council introduction and adoption anticipated in May/June 2025.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier II Important Items. City Work Plan Reference No. 8.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
General Fund $25,000 $- $- $- $25,000
TOTAL $25,000 $- $- $- $25,000

184 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-8031

PUBLIC TREE POLICY UPDATE
PROJECT DESCRIPTION:

Revise existing City tree policies for both public and private trees, with an overall goal of protecting and enhancing the City’s urban forest tree canopy while managing the City’s wildfire risk.

PROJECT STATUS:

Anticipated to start in Fiscal Year 2025-2026.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier II Important Items. City Work Plan Reference No. 9.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
General Fund $52,000 $- $- $- $52,000
TOTAL $52,000 $- $- $- $52,000

185 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-8008

SCOUP SAND REPLENISHMENT
PROJECT DESCRIPTION:

SCOUP approval will allow the City to more readily accept beach quality sand for beach nourishment when available. Council adopted the SCOUP MND and CDP in August 2020 and secured final resource agency approvals in July 2024. Amended permit applications are required due to limitations placed on the initial permit issued by the United States Army Corps of Engineers (USACE). The permit issued by USACE in July 2024 impacted the feasibility of City implementation due to the restrictive limits on sediment quantities imposed and USACE's large volume sand placement in Encinitas and Solana Beach in 2024.

PROJECT STATUS:

In-process. Prior to addressing future local permitting needs, the City is working with Southern California Edison, lagoon manager of the San Dieguito Lagoon, and responsible federal and state resource agencies to address immediate needs related to existing conditions in the lagoon involving large volume accumulations of sand that resulted from the 2024 USACE project.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier II Important Items. City Work Plan Reference No. 10.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
General Fund $30,000 $10,000 $- $- $40,000
TOTAL $30,000 $10,000 $- $- $40,000

186 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-8032

SHORELINE / LIVING LEVEE
PROJECT DESCRIPTION:

City and San Dieguito River Park JPA are coordinating on a joint project to develop living levees and trails along the north and south banks of the San Dieguito River. State Parks awarded $500,000 grant funding to City and $1.3 million to the SDRP JPA. The City executed task orders with Dudek ($500,000) and kicked off work in January 2025 to complete environmental, engineering, and permitting task orders. A MOU with SDRP JPA will be executed to facilitate completion of additional task orders using grant funds through June 2027. This effort correlates to new City CIP project.

PROJECT STATUS:

In-process through June 2027.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier II Important Items. City Work Plan Reference No. 11.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
Federal Grant $70,000 $- $- $- $70,000
State Parks Grant - 500,000 - - 500,000
TOTAL $70,000 $500,000 $- $- $570,000
187 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-XXXX

CARMEL VALLEY PRECISE PLAN UPDATE
PROJECT DESCRIPTION:

Comprehensive review and potential updates to the Carmel Valley Precise Plan (CVPP), through the appropriate process (entitlements, environmental review, public participation, etc.), as may be recommended by staff/City Attorney's office.

PROJECT STATUS:

The City Attorney has initiated the review of the CVPP. Should the CVPP need to be updated, a completion date of year-end 2025 is anticipated.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier II Important Items. City Work Plan Reference No. 12.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
General Fund $- $20,000 $- $- $20,000
TOTAL $- $20,000 $- $- $20,000
188 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-XXXX

LOT LINE ADJUSTMENT REGULATIONS
PROJECT DESCRIPTION:

Evaluate updating lot line adjustment/lot consolidation regulations, with consideration of requiring a lot line adjustment parcel map for any lot line adjustments or lot consolidation. Update would require processing a Zone Code Amendment and preparing an Ordinance. Planning Commission recommendation and City Council introduction and adoption of Ordinance.

PROJECT STATUS:

Work has not yet started, anticipated to begin in Fiscal Year 2025-26.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier II Important Items. City Work Plan Reference No. 13.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
General Fund $- $10,000 $- $- $10,000
TOTAL $- $10,000 $- $- $10,000
189 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-XXXX

CITYWIDE CURBSIDE MANAGEMENT INVENTORY
PROJECT DESCRIPTION:

Staff has identified a need to conduct a comprehensive curbside management inventory of all existing red curbs and "no parking" areas along public streets. Working with the City's traffic engineering consultant, staff will coordinate with the Fire Department to review intersections for accessibility and validate the City's existing red curbs. Finally, the data will be used to calculate the City's available parking supply to assist with compliance reporting requirements of the City's Coastal Development Permit.

PROJECT STATUS:

A scope of work and fee estimate has been prepared, with work anticipated to begin in Fiscal Year 2025-26.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier II Important Items. City Work Plan Reference No. 6.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
General Fund $- $137,000 $- $- $137,000
TOTAL $- $137,000 $- $- $137,000

190 May 27, 2025 Item 1
SPECIAL PROJECTS FUND 49-8000-XXXX

ERP SYSTEM IMPLEMENTATION
PROJECT DESCRIPTION:

This project will replace the City's current financial system with a new Enterprise Resource Planning (ERP) system. The current system will sunset on March 1, 2027. To ensure timely selection and implementation of a new financial system, the solicitation process for a replacement ERP system began in mid-2024. The new ERP system will streamline and integrate various business processes, improving operational efficiency, data accuracy, and decision-making.

PROJECT STATUS:

A contract with the selected vendor is anticipated to be before Council in June 2025. Funding is for the phased implementation of core and optional modules beginning in FY 2025-26.

OPERATING EFFECT:

This project will have a minimal impact to the Operating General Fund.

CITY COUNCIL GOALS & PRIORITIES:

Tier II Important Items. City Work Plan Reference No. 1.

FUNDING
SOURCE

ADOPTED

CARRYOVER
FY 2024-25

PROPOSED
FY 2025-26

PROPOSED
FY 2026-27
FUTURE
YEARS
TOTAL

PROJECT
COST
General Fund $- $200,000 $200,000 $- $400,000
TOTAL $- $200,000 $200,000 $- $400,000
191 May 27, 2025 Item 1
City of Del Mar
Cash Flow Report
General Fund
Fiscal Year 2025-26 & 2026-27
Proposed Proposed
Budget Budget
FY 2025-26 FY 2026-27
Total Revenue 24,592,090 23,394,220
Total Expenditures 18,904,230 18,305,490
Transfers
RMRA Reimb (100,000) (100,000)
Gas Tax 910,700 789,610
Open Space 880,410 971,570
SLESF (160,000) (160,000)
Regional Comm 2,072 (2,949)
Housing Fund - -
Clean Water (non-CIP) 407,870 263,270
PEG Fee Reimb (30,000) (20,000)
Total Transfers 1,911,052 1,741,501
City Hall Debt 898,310 899,880
Cash Flow (before CIP & SP) 2,277,798 $ 3,048,049 $
Transfer to CIP
Open Space 50,000 1,265,000
General Fund 2,418,750 708,750

RTCIP - -
Clean Water 390,000 -
Total CIP 2,858,750 1,973,750
Transfer to Special Projects 790,000 298,000
Cash Flow (after CIP & SP) (878,952) $ 284,299 $
Reserves
Contingency Reserves 4,412,072 4,244,746
Self-Insurance 300,000 300,000
Housing Reserves 1,900,000 1,650,000
Pension Reserves 5,031,894 5,281,894
Leave Liability 100,000 100,000
Equipment Replecement 549,342 502,342
Total Reserves 12,293,308 12,078,982
Capital Reserve
Captial Reserve Transfer - $ 525,000 $
Capital Reserve Balance 2,250,000 $ 2,775,000 $
192 May 27, 2025 Item 1
City of Del Mar– Investment Policy 1

CITY OF DEL MAR

INVESTMENT POLICY
Proposed Fiscal Year 2025-26
Table of Contents

1. Policy .................................................................................................................................... 2

2. Scope .................................................................................................................................... 2

3. Prudence .............................................................................................................................. 2

4. Objectives ............................................................................................................................. 2

5. Delegation of Authority ........................................................................................................ 3

6. Ethics and Conflicts of Interest ........................................................................................... 3

7. Authorized Dealers and Institutions ................................................................................... 4

8. Authorized and Suitable Investments ................................................................................. 4

9. Review of Investment Portfolio ........................................................................................... 8

10. Investment Pools / Money Market Funds ......................................................................... 8

11. Collateralization ................................................................................................................. 8

12. Safekeeping and Custody ................................................................................................. 9

13. Diversification .................................................................................................................... 9

14. Maximum Maturities ........................................................................................................... 9

15. Internal Controls ................................................................................................................ 9

16. Performance Standards ....................................................................................................10

17. Reporting ...........................................................................................................................10

18. Investment Policy Adoption .............................................................................................11

19. Glossary of Terms in this Policy ......................................................................................11

20. Glossary of General Investment Terms ...........................................................................13 193 May 27, 2025 Item 1
City of Del Mar– Investment Policy 2

1. Policy
The City of Del Mar shall invest public funds in such a manner as to comply with federal, state and local laws; ensure prudent money management; provide for daily cash flow requirements; and meet the objectives of the Policy, in priority order of Safety, Liquidity and Return on investment. In accordance with the Municipal Code of the City of Del Mar and under authority granted by the City Council, the City Manager is responsible for investing the unexpended cash in the City Treasury.

2. Scope
The investment policy applies to all investment activities and financial assets of the City of Del Mar as accounted for in the Annual Comprehensive Financial Report (ACFR). This policy is applicable, but not limited to, all funds listed below:
• General Fund
• Capital Funds
• Other Special Revenue Funds, Debt Service Funds, Internal Service Funds • Any new fund created by the City Council unless specifically exempted.

3. Prudence
The standard of prudence to be used by the designated representative shall be the “prudent investor” standard and shall be applied in the context of managing the overall portfolio. Persons authorized to make investment decisions on behalf of local agencies investing public funds are trustees and therefore fiduciaries subject to the prudent investor standard which states, “When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency”.

The City Manager and designated investment officers assigned to manage the investment portfolio, acting within the intent and scope of the investment policy and other written procedures and exercising due diligence, shall be relieved of personal responsibility and liability for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely manner and appropriate action is taken to control adverse developments.

4. Objectives
The City’s primary investment objectives, in order of priority, shall be:

1. Safety: Safety of principal is the foremost objective of the investment program.

Investments shall be undertaken in a manner that seeks to ensure the preservation 194 May 27, 2025 Item 1
City of Del Mar– Investment Policy 3
of capital in the overall portfolio. The City shall seek to preserve principal by mitigating the two types of risk: credit risk and market risk. a. Credit risk, defined as the risk of loss due to failure of the issuer of a security, shall be mitigated by investing in issuers that carry the direct or implied backing of the U.S. Government (including, but not limited to, the U.S.

Treasury, U.S. Government Agencies, and federally insured banks). The portfolio will be diversified so that the failure of any one issuer does not unduly harm the City’s capital base and cash flow.
b. Market risk, (aka “interest rate risk”) defined as market value fluctuations due to overall changes in the general level of interest rates shall be mitigated by limiting the maximum maturity of any one security to five years, structuring the portfolio based on historic and current cash flow analysis eliminating the need to sell securities prior to maturity and avoiding the purchase of long-term securities for the sole purpose of short-term speculation. Moreover, it is the City’s full intent, at the time of purchase, to hold all investments until maturity to ensure the return of all invested principal dollars. Limited exceptions will be granted for security swaps that would improve the portfolio’s yield and/or credit quality.

2. Liquidity: The City’s investment portfolio will remain sufficiently liquid to enable the City of Del Mar to meet all operating requirements which might be reasonably anticipated.

3. Return on Investments: The City’s investment portfolio shall have the objective of attaining a comparative performance measurement or an acceptable rate of return throughout budgetary and economic cycles. These measurements should be commensurate with the City’s investment risk constraints identified in this Investment Policy and the cash flow characteristics of the portfolio.

5. Delegation of Authority
The Municipal Code of the City of Del Mar and the authority granted by City Council assign the responsibility of investing unexpended cash to the City Manager. Daily management responsibility of the investment program may be delegated to the Finance Director or Finance Manager, who shall establish procedures for the operation consistent with this investment policy.

6. Ethics and Conflicts of Interest
Officers and employees involved in the investment process shall refrain from personal business activity that conflicts with proper execution of the investment program or impairs their ability to make impartial investment decisions. Additionally, the City Manager and the Finance Director or Finance Manager are required to annually file applicable financial disclosures as required by the Fair Political Practices Commission (FPPC). Furthermore, 195 May 27, 2025 Item 1
City of Del Mar– Investment Policy 4
Investment officials must refrain from undertaking personal investment transactions with the same individual(s) employed by the financial institution with whom business is conducted on behalf of the City.

7. Authorized Dealers and Institutions
The Finance Director or Finance Manager will maintain a list of approved financial institutions authorized to provide investment services to the public agency in the State of California. These may include “primary” dealers or regional dealers that qualify under Securities & Exchange Commission Rule 15C3-1 (uniform net capital rule). Best practices include the following: 1) A determination that all approved broker/dealer firms, and individuals covering the public agency, are reputable and trustworthy; 2) the broker/dealer firms should have the ability to meet all their financial obligations in dealing with the Public Agency; 3) the firms, and individuals covering the agency, should be knowledgeable and experienced in Public Agency investing and the investment products involved; 4) no public deposit shall be made except in a qualified public depository as established by the established state laws; 4) all financial institutions and broker/dealers who desire to conduct investment transactions with the public agency may supply the Finance Director or Finance Manager with audited financial statements, proof of FINRA certification, trading resolution, proof of State of California registration, a completed broker/dealer questionnaire, certification of having read the Public Agency’s investment policy and depository contracts.

The Finance Director or Finance Manager may conduct an annual review of the financial condition and registrations of qualified dealers & institutions.

8. Authorized and Suitable Investments
Investment of City funds is governed by the California Government Code Sections 53600 et seq. Within the context of the limitations, the following investments are authorized, as further limited herein:

1. United States Treasury Bills, Bonds, and Notes or those for which the full faith and credit of the United States are pledged for payment of principal and interest. There is no percentage limitation of the portfolio that can be invested in this category, although a five-year maturity limitation is applicable.

2. Federal agency or United States government-sponsored enterprise obligations, participations, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States governmentsponsored enterprises.

3. Local Agency Investment Fund (LAIF), which is a State of California managed investment pool, and the San Diego County Investment Pool, may be used up to the maximum permitted by California State Law. A review of the pool/fund is required when part of the list of authorized investments, with the knowledge that 196 May 27, 2025 Item 1
City of Del Mar– Investment Policy 5
the pool/fund may include some investments allowed by statute but not explicitly identified in this investment policy.

Additionally, shares of beneficial interest issued by a joint powers authority organized pursuant to CA Code (Section 6509.7) that invests in the securities and obligations in compliance with CA Code 53601 (subsection ‘a’ to ‘r’, inclusive) are also authorized. Each share shall represent an equal proportional interest in the underlying pool of securities owned by the joint powers authority. To be eligible under this section, the joint powers authority issuing the shares shall have retained an investment adviser that meets all of the following criteria:
• The adviser is registered or exempt from registration with the Securities and Exchange Commission.
• The adviser has not less than five years of experience investing in the securities and obligations authorized in CA Code (subsection ‘a’ to ‘r’, inclusive).
• The adviser has assets under management in excess of five hundred million dollars ($500,000,000).

4. Negotiable Certificates of Deposit issued by nationally or state-chartered banks (FDIC insured institutions) or state or federal savings institutions. Purchases of negotiable certificates of deposit may not exceed 30% of total portfolio. Principal and accrued interest on these investments must not exceed the $250,000 FDIC insurance limit. A maturity limitation of five years is applicable.

5. Time deposits or placement service deposits, non-negotiable and collateralized in accordance with the California Government Code, may be purchased through banks or savings and loan associations. Since time deposits are not liquid, no more than 50% of the investment portfolio may be invested in this investment type. A maturity limitation of five years is applicable. Effective January 1, 2020, no more than 50 percent of the agency’s money may be invested in deposits, including certificates of deposit, through a placement service as authorized under Section 53601.8 (excludes negotiable certificates of deposit authorized under Section 53601(i)). On January 1, 2026, the maximum percentage of the portfolio reverts back to 30 percent. Investments made pursuant to Section 53635.8 remain subject to a maximum of 30 percent of the portfolio.

6. Various daily money market funds administered for or by trustees, paying agents and custodian banks contracted by the City of Del Mar may be purchased as allowed under the State of California Government Code. Only funds holding U.S.

Treasury or Government agency obligations can be used.
197 May 27, 2025 Item 1
City of Del Mar– Investment Policy 6

7. Medium-term notes, defined as all corporate and depository institution debt securities with a maximum remaining maturity of five years or less, issued by corporations organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States. 30% limit of agency's moneys; 10% limit per issuer. Rated "A" or its equivalent or better by an NRSRO.

8. Commercial paper of “prime” quality of the highest ranking or of the highest letter and number rating as provided for by a nationally recognized statistical rating organization (NRSRO). Maximum maturity of 270 days; 25% limit of agency's moneys, may invest no more than 10 percent of its total investment assets in the commercial paper of any single issuer.

9. Bankers’ acceptances, otherwise known as bills of exchange or time drafts, that are drawn on and accepted by a commercial bank. Maturity not to exceed 180 days; 40% limit of agency's moneys; 30% limit per bank.

10. Repurchase Agreements, or reverse repurchase agreements or securities lending agreements of securities authorized by this section, as long as the agreements are subject to this subdivision, including the delivery requirements specified in CA government code. Term not to exceed one year; Securities must be valued at 102% or greater of the funds borrowed against those securities and the value shall be adjusted no less than quarterly.

11. Shares of beneficial interest (Mutual Funds) issued by diversified management companies that invest in the securities and obligations as authorized by Section 53601, subdivisions (a) to (k), inclusive, and subdivisions (m) to (q), inclusive, and that comply with the investment restrictions. No more than 10 percent of the agency’s funds may be invested in shares of beneficial interest of any one mutual fund.

12. Supranationals-United States dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed by the International Bank for Reconstruction and Development, International Finance Corporation, or Inter-American Development Bank, with a maximum remaining maturity of five years or less, and eligible for purchase and sale within the United States. Investments under this subdivision shall be rated in a rating category of “AA” or its equivalent or better by an NRSRO and shall not exceed 30 percent of the agency’s moneys that may be invested.
198 May 27, 2025 Item 1
City of Del Mar– Investment Policy 7
The following summary of maximum percentage limits, by instrument, are established for the City’s investment portfolio:

Authorized Investment
Type
Government
Code
Maximum
Maturity
Minimum
Credit Quality Maximum in
Portfolio
Maximum
Investment in
One Issuer
Treasury
Obligations (bills,
notes, & bonds)
53601(b) 5 Years N/A 100% N/A
US Government
Agency and Federal
Agency Securities
53601(f) 5 Years N/A 100% N/A
Local Agency
Investment Fund
(LAIF)
16429.1 Upon
Demand N/A
As permitted by
LAIF (currently $65
million per account)
N/A
San Diego County
Investment Pool 53684
Upon
Demand N/A
As permitted by
County Treasurer
(currently no limit) N/A
Joint Powers Authority
Pool 53601(p) N/A See § 8.3 (above) As permitted by each

JPA N/A
Negotiable Certificates
of Deposit 53601(i) 5 Years N/A 30% N/A
Placement Service
Deposits
53601.8
and
53635.8
5 Years N/A 50% N/A
Medium-term notes 53601(k) 5 Years Rated "A" or
its equivalent
or better by an
NRSRO
30% 10%
Commercial paper 53601(h) 270 Days Highest
ranking or of
the highest
letter and
number rating
as provided for
by a nationally
recognized
statistical
rating
organization
(NRSRO)
25% 10%
Bankers’ Acceptances 53601(g) 180 Days N/A 40% 30%
Repurchase Agreements 53601(j) 1 Year N/A N/A N/A
199 May 27, 2025 Item 1
City of Del Mar– Investment Policy 8
Shares of beneficial
interest (Mutual Funds)
53601(l) N/A Highest
ranking or
highest letter
and numerical
rating by not
less than two
NRSROs
20% 10%
Supranationals 53601(q) 5 Years Rated "AA" or
its equivalent
or better by an
NRSRO
30% N/A

9. Review of Investment Portfolio
The securities held by the City of Del Mar must be in compliance with Section 8.0 “Authorized and Suitable Investments” at the time of purchase. The Finance Director or Finance Manager should review the portfolio (at least annually) to identify those securities that do not comply.

The Finance Director or Finance Manager should establish procedures to report any major and critical incidences of noncompliance identified through the review of the portfolio.

10. Investment Pools / Money Market Funds
A thorough investigation of the investment pool/money market fund is required prior to investing, and on a continual basis. Best efforts will be made to acquire the following information:

1. A description of eligible investment securities, and a written statement of investment policy and objectives.

2. A description of interest calculations and how it is distributed, and how gains and losses are treated.

3. A description of how the securities are safeguarded (including the settlement processes), and how often the securities are priced and the program audited.

4. A description of who may invest in the program, how often, and what size deposit and withdrawal are allowed.

5. A schedule for receiving statements and portfolio listings.

6. Are reserves, retained earnings, etc. utilized by the pool/fund?

7. A fee schedule, and when and how it is assessed.

8. Is the pool/fund eligible for bond proceeds and/or will it accept such proceeds? 200 May 27, 2025 Item 1
City of Del Mar– Investment Policy 9

11. Collateralization
Collateralization will be required on two types of investments: non-negotiable certificates of deposit and repurchase (and reverse repurchase) agreements. To anticipate market changes and provide a level of security for all funds, the collateralization level will be 110% of market value for non-negotiable certificate of deposit and 102% for reverse repurchase agreements of principal and accrued interest.

Collateral will always be held by an independent third party with whom the entity has a current custodial agreement. A clearly marked evidence of ownership (safekeeping receipt) must be supplied to the entity and retained.

The City may waive the collateralization requirements for any portion of the deposit that is covered by Federal Deposit Insurance.

12. Safekeeping and Custody
All security transactions shall be conducted on a delivery-versus-payment (DVP) basis.

Securities will be held by a third-party custodian designated by the Finance Director or Finance Manager and evidenced by safekeeping receipts.

13. Diversification
The City shall diversify the investments within the portfolio to avoid incurring unreasonable risks inherent in over-investing in specific instruments, individual financial institutions, or maturities. To promote diversification, no more than 5% of the portfolio may be invested in the securities of any one issuer, regardless of security type, excluding U.S.

Treasuries, federal agencies, and pooled investments such as LAIF, money market funds, or local government investment pools.

14. Maximum Maturities
To the extent possible, the City of Del Mar will attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the City will not directly invest in securities maturing more than 5 years from the date of purchase.

Any investment longer than 5 years must be done with advance permission from City Council.

15. Internal Controls
The Finance Director or Finance Manager is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City of Del Mar are protected from loss, theft, fraud or misuse.

Separation of functions between the Finance Director or Finance Manager, and the Finance Officeris designed to provide an ongoing internal review to prevent the potential for converting assets or concealing transactions.

Investment decisions are made by the City Manager, executed by the third party administrator and confirmed by the Finance Director or Finance Manager. All wire transfers initiated by the Finance Officer must be reconfirmed by the appropriate financial 201 May 27, 2025 Item 1
City of Del Mar– Investment Policy 10
institution to the Finance Director or Finance Manager. Proper documentation obtained from confirmation and cash disbursement wire transfers is required for each investment transaction. Timely bank reconciliation is conducted to ensure proper handling of all transactions.

The investment portfolio and all related transactions are reviewed and balanced to appropriate general ledger accounts by the Finance Officer on a monthly basis. An independent analysis by an external auditor shall be conducted annually to review and perform procedure testing on the City’s cash and investments that have a material impact on the financial statements. The Finance Director or Finance Manager shall review and assure compliance with investment process and procedures.

16. Performance Standards
The investment portfolio shall be designed with the objective of obtaining a rate of return throughout budgetary and economic cycles, commensurate with the investment risk constraints and the cash flow needs.

The City intends to spread its investments relatively evenly between 0 and 5 years and hold those investments to maturity. The City will attempt to limit its authorized investments to the safest end of the investment spectrum—debt issued by the U.S.

Treasury, U.S. Government Agencies, and debt that is federally insured (see section 8.0 Authorized and Suitable Investments, above, for a complete list of authorized investments).

Therefore, an appropriate performance benchmark will be a Constant Treasury Maturity Rate consistent with the weighted average maturity of the portfolio. The City recognizes that benchmarks may change over time based on changes in market conditions or cash flow requirements.

17. Reporting
The Finance Director or Finance Manager shall review and render quarterly reports to the City Council that include the following information:
• Investment type (e.g. U.S. Treasury Note, U.S. Government Agency Bond) • Name of the issuer (e.g. Federal Farm Credit Bank, Federal Home Loan Bank) • Maturity date
• Yield to maturity
• Current market value and source of market value
• Par and dollar amount for each security the City has invested in • Par and dollar amount on any money held by the City (e.g. LAIF balance, Cash Balance).

The report shall also include a description of any of the City’s funds, investments, or programs that are under the management of contracted parties, including lending programs.
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The quarterly report shall state compliance of the portfolio to the investment policy, or manner in which the portfolio is not in compliance.

The quarterly report shall include a statement denoting the ability of the City to meet its expenditure requirements for the next six months or provide an explanation as to why sufficient money shall (or may not) be available.

The quarterly reports shall be placed on the City Council meeting agenda for its review and approval no later than 45 days after the quarter ends. If there are no Council meetings within the 45-day period, the quarterly report shall be presented to the Council at the soonest possible meeting thereafter.

18. Investment Policy Adoption
The City of Del Mar investment policy shall be adopted by resolution of the City Council.

The policy shall be reviewed annually by the City Council and any modifications made thereto must be approved by the City Council.

The Finance Director or Finance Manager shall establish written investment policy procedures for the operation of the investment program consistent with this policy. The procedures should include reference to: safekeeping, master repurchase agreements, wire transfer agreements, banking service contracts and collateral/depository agreements. Such procedures shall include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the City of Del Mar.

19. Glossary of Terms in this Policy
Accrued Interest: Interest earned but not yet received.

Annual Comprehensive Financial Report (ACFR): The official annual financial report for the City. It includes five combined statements and basic financial statements for each individual fund and account group prepared in conformity with Generally Accepted Accounting Principles (GAAP).

Bankers’ Acceptances: Also known as bills of exchange or time drafts, are short-term debt instruments that are issued by a borrower (typically a business) and are guaranteed by a commercial bank. These instruments are used primarily in international trade to finance the purchase of goods or services.

Bond: A financial obligation for which the issuer promises to pay the bondholder a specified stream of future cash flows, including periodic interest payments and a principal repayment.

Bond Swap: Selling one bond issue and buying another at the same time in order to create an advantage for the investor. Some benefits of swapping may include taxdeductible losses, increased yields, and an improved quality portfolio. 203 May 27, 2025 Item 1
City of Del Mar– Investment Policy 12
Broker: In securities, the intermediary between a buyer and a seller of securities. The broker, who usually charges a commission, must be registered with the exchange in which he or she is trading, accounting for the name registered representative.

Certificate of Deposit: A deposit insured up to $250,000 by the Federal Deposit Insurance Corporation (FDIC) at a set rate for a specified period of time.

Collateral: Securities, evidence of deposit or pledges to secure repayment of a loan. Also refers to securities pledged by a bank to secure deposit of public moneys.

Constant Maturity Treasury (CMT): An average yield of a specific Treasury maturity sector for a specific time frame. This is a market index for reference of past direction of interest rates for the given Treasury maturity range.

Custody: A banking service that provides safekeeping for the individual securities in a customer's investment portfolio under a written agreement that also calls for the bank to collect and pay out income, to buy, sell, receive and deliver securities when ordered to do so by the principal.

Delivery vs. Payment (DVP): Delivery of securities with a simultaneous exchange of money for the securities.

Diversification: Dividing investment funds among a variety of securities offering independent returns and risk profiles.

Federal Deposit Insurance Corporation (FDIC): Insurance provided to customers of a subscribing bank that guarantees deposits to a set limit (currently $250,000) per account.

Interest Rate: The annual yield earned on an investment, expressed as a percentage.

Liquidity: Refers to the ability to rapidly convert an investment into cash.

Market Value: The price at which a security is trading and could presumably be purchased or sold.

Maturity: The date upon which the principal or stated value of an investment becomes due and payable.

Portfolio: Collection of securities held by an investor.

Primary Dealer: A group of government securities dealers that submit daily reports of market activity and security positions held to the Federal Reserve Bank of New York and are subject to its informal oversight.

Purchase Date: The date in which a security is purchased for settlement on that or a later date.

Rate of Return: The yield obtainable on a security based on its purchase price or its current market price. This may be the amortized yield to maturity on a bond or the current income return.
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Risk: Degree of uncertainty of return on an asset. Safekeeping: See Custody.

Settlement Date: The date on which a trade is cleared by delivery of securities against funds.

Time Deposit: A deposit in an interest-paying account that requires the money to remain on account for a specific length of time. While withdrawals can generally be made from a passbook account at any time, other time deposits, such as certificates of deposit, are penalized for early withdrawal.

Treasury Obligations: Debt obligations of the U.S. Government that are sold by the Treasury Department in the forms of bills, notes, and bonds. Bills are short-term obligations that mature in one year or less. Notes are obligations that mature between one year and ten years. Bonds are long-term obligations that generally mature in ten years or more.

U.S. Government Agencies: Instruments issued by various US Government Agencies most of which are secured only by the credit worthiness of the particular agency.

Yield: The rate of annual income return on an investment, expressed as a percentage. It is obtained by dividing the current dollar income by the current market price of the security.

Yield to Maturity: The rate of income return on an investment, minus any premium or plus any discount, with the adjustment spread over the period from the date of purchase to the date of maturity of the bond, expressed as a percentage.

20. Glossary of General Investment Terms
Active Deposits: Funds that are immediately required for disbursement.

Amortization: An accounting practice of gradually decreasing (increasing) an asset's book value by spreading its depreciation (accretion) over a period of time.

Asked Price: The price a broker dealer offers to sell securities. Basis Point: One basis point is one hundredth of one percent (.01). Bid Price: The price a broker / dealer offers to purchase securities.

Book Entry Securities: Securities, such stocks held in “street name,” that are recorded in a customer’s account, but are not accompanied by a certificate. The trend is toward a certificate-free society to cut down on paperwork and to diminish investors’ concerns about the certificates themselves. All the large New York City banks, including those that handle the bulk of the transactions of the major government securities dealers, now clear most of their transactions with each other and with the Federal Reserve through the use of automated telecommunications and the “book-entry” custody system maintained by the Federal Reserve Bank of New York. These banks have deposited with the Federal Reserve Bank a major portion of their government and agency securities holdings, including securities held for the accounts of their customers or in a fiduciary capacity for 205 May 27, 2025 Item 1
City of Del Mar– Investment Policy 14
the City. Virtually all transfers for the account of the banks, as well as for the government securities dealers who are their clients, are now effected solely by bookkeeping entries.

The system reduces the costs and risks of physical handling and speeds the completion of transactions.

Book Value: The value at which a debt security is shown on the holder's balance sheet.

Book value is acquisition cost less amortization of premium or accretion of discount.

Bullet Bond: See “Non-callable Bond.”
Callable Bond: A debit obligation where the bond issuer (i.e. borrower) has the option to call the bond or pay it off early (before the scheduled maturity date). For instance, a 5- year bond might be “callable quarterly”—meaning that, although the bond has a scheduled end date 5 years from now, it could end in 3 months (and every 3 months after that, until the scheduled maturity date).

Coupon: The annual rate of interest that a bond's issuer promises to pay the bondholder on the bond's face value.

Credit Analysis: A critical review and appraisal of the economic and financial conditions or of the ability to meet debt obligations.

Current Yield: The interest paid on an investment expressed as a percentage of the current price of the security.

Discount: The difference between the cost of a security and its value at maturity when quoted at lower than face value.

Duration: The weighted average maturity of a bond's cash flow stream, where the present value of the cash flows serve as the weights; the future point in time at which on average, an investor has received exactly half of the original investment, in present value terms; a bond's zero-coupon equivalent; the fulcrum of a bond's present value cash flow time line.

Fannie Mae: Trade name for the Federal National Mortgage Association (FNMA), a U.S. sponsored corporation.

Federal Reserve System: The central bank of the U.S. that consists of a seven member Board of Governors, 12 regional banks and approximately 8,000 commercial banks that are members.

Fed Wire: A wire transmission service established by the Federal Reserve Bank to facilitate the transfer of funds through debits and credits of funds between participants within the Fed system.

Freddie Mac: Trade name for the Federal Home Loan Mortgage Corporation (FHLMC), a U.S. sponsored corporation.
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City of Del Mar– Investment Policy 15
Investment Agreements: An agreement with a financial institution to borrow public funds subject to certain negotiated terms and conditions concerning collateral, liquidity and interest rates.

Nationally Recognized Statistical Rating Organizations (NRSRO): A U.S. Securities & Exchange Commission registered agency that assesses the creditworthiness of an entity or specific security. NRSRO typically refers to Standard and Poor’s Ratings Services, Fitch Ratings, Inc. or Moody’s Investors Services.

New Issue: Term used when a security is originally "brought" to market.

Non-callable Bond: Also known as, “Bullet Bond.” A non-callable bond is a debt obligation where the bond issuer does not have the option to “call the bond” i.e.-end the bond before the scheduled maturity date.

Perfected Delivery: Refers to an investment where the actual security or collateral is held by an independent third party representing the purchasing entity.

Repurchase Agreement (REPO): A transaction where the seller (bank) agrees to buy back from the buyer (City) the securities at an agreed upon price after a stated period of time.

Reverse Repurchase Agreement (REVERSE REPO): A transaction where the seller (City) agrees to buy back from the buyer (bank) the securities at an agreed upon price after a stated period of time.

Secondary Market: A market made for the purchase and sale of outstanding issues following the initial distribution.

Yield Curve: The yield on bonds, notes or bills of the same type and credit risk at a specific date for maturities up to thirty years.
207 May 27, 2025 Item 1
Par Value (1) Market Value (2) Book Value (3)
Cash & Investments Held by City
Investment Portfolio
Managed Investments
U.S. Bank Custodial Cash Account $ 36,564 $ 36,564 $ 36,564 0.09% U.S. Treasury Bill/ Note 21,532,000 21,143,482 21,054,466 53.02% Federal Agency Bond 952,000 949,144 951,113 2.39%
Certificate of Deposit 5,667,000 5,595,902 5,667,000 14.27% Managed Investments Subtotal $ 28,187,564 $ 27,725,093 $ 27,709,143 69.77% Pooled Investments
State of CA Local Agency Investment Fund $ 8,210,598 $ 8,210,598 $ 8,210,598 20.67% County Investment Pool 3,030,308 3,030,308 3,030,308 7.63% Pooled Investments Subtotal $ 11,240,906 $ 11,240,906 $ 11,240,906 28.30% Investment Portfolio Subtotal $ 39,428,470 $ 38,965,999 $ 38,950,049 98.08% Cash/Time Deposits $ 763,685 $ 763,685 $ 763,685 1.92%
Funds Available for Investment $ 40,192,155 $ 39,729,684 $ 39,713,734 100.00% Accrued Interest $ 104,978 104,978 $ 104,978 $
Total Cash & Investments Held by City 40,297,133 $ 39,834,662 $ 39,818,712 $ Notes:

1. Par value is the principal amount of the investment on maturity.

2. Market values contained herein are received from sources we believe are reliable; however, we do not guarantee their accuracy.

3. Book value is par value of the security plus or minus any premium or discount on the security.

City of Del Mar
Summary of Cash and Investments for the Quarter Ended March 31, 2025 Portfolio Assets % of Portfolio
208 May 27, 2025 Item 1
*Note: Cash/time deposits not included in WYTM
Excludes Pooled Investments and U.S. Bank Custodial Cash Account Under 1 Year
Maturity Mar 2025 Dec 2024 Change Account Years 1 - 2 Years 3-Month 4.32% 4.37% -0.05% LAIF 0.67 2 - 3 Years
1-Year 4.03% 4.16% -0.13% SD County Investment Pool 1.06 3 - 4 Years 2-Year 3.89% 4.25% -0.36% 4 - 5 Years
3-Year 3.89% 4.27% -0.38% Total
5-Year 3.96% 4.38% -0.42%
10-Year 4.23% 4.58% -0.35%
Jan
Feb
Mar 2025 Mar 2024 Mar 2023 Mar 2022 Mar

3.89% 4.59% 4.06% 2.28% Total for Quarter
Note: Interest Earnings figures do not include capital gains or losses 2-Year U.S. Treasury Yield - Historical Data $ - $ 113,876 $ 113,876 $ -
$ -
$ 131,428 $ 131,428
$ - $ 369,347 $ 369,347
$ 124,043 $ 124,043
100%
$ 4,500,000
$ 28,151,000
Interest Earnings FY 23-24 FY 24-25 Change
$ 3,991,000 14%
$ 4,499,000 16%
16%
U.S. Treasury Yields - Quarterly Comparison Avg Duration of LAIF & SD County Invest. Pool $ 11,064,000 39% $ 4,097,000 15%
Weighted Yield to Maturity* 3.80%
Portfolio Maturity PAR Maturing % Maturing
Book Value (COST) $ 38,950,049
Market Value $ 38,965,999
Weighted Average Maturity (in years) 1.96
City of Del Mar
Investment Report for the Quarter Ended March 31, 2025
Investment Portfolio Summary and Key Statistics
Portfolio Key Statistics
PAR Value $ 39,428,470

53.02%

20.67%

14.27%

7.63%

2.39%

1.92%

0.09%
U.S. TREASURY BILL/NOTE

STATE OF CA LOCAL AGENCY

INVESTMENT FUND

CERTIFICATE OF DEPOSIT

COUNTY INVESTMENT POOL

FEDERAL AGENCY BOND

CASH/TIME DEPOSITS

INVESTMENT CASH ACCOUNT
39%
15% 14% 16% 16%
0%
10%
20%
30%
40%
50%
Under 1
Year
1 - 2 Years 2 - 3 Years 3 - 4 Years 4 - 5 Years
Portfolio Maturity Distribution
209 May 27, 2025 Item 1
Note: Weighted Average will change when bond is purchased, sold or matured Annualized
PAR YTM Rate of Portfolio Weighted MATURITY
Security Description CUSIP AMOUNT (Yield to Maturity) Return Weighting YTM DATE Cross River Bank NJ 227563CJ0 $ 240,000 4.850% 4.850% 0.85% 0.041% 5/19/2025 Capital One 14042RRL7 $ 245,000 3.100% 3.100% 0.87% 0.027% 5/25/2025 Chartway FCU 16141BAK7 $ 200,000 5.250% 5.250% 0.71% 0.037% 8/1/2025 BMW Bank North America 05580AXF6 $ 249,000 0.500% 0.500% 0.88% 0.004% 9/25/2025 Texas Exchange Bank Crowley 88241TJN1 $ 225,000 0.600% 0.600% 0.80% 0.005% 11/25/2025 Trustone Financial Credit Union 89841MBZ9 $ 240,000 4.400% 4.400% 0.85% 0.038% 12/12/2025 BMO Harris Bank NA 05600XBY5 $ 200,000 0.550% 0.550% 0.71% 0.004% 2/18/2026 Bank United NA 066519QV4 $ 200,000 0.950% 0.950% 0.71% 0.007% 4/14/2026 UBS Bank USA 90348JP61 $ 248,000 0.900% 0.900% 0.88% 0.008% 7/8/2026 Synchrony Bank Draper 87165FA38 $ 200,000 0.950% 0.950% 0.71% 0.007% 9/17/2026 Hapo Community Credit Union 41138NAD0 $ 240,000 5.400% 5.400% 0.85% 0.046% 9/29/2026 State Bank of India New York 856285YH8 $ 248,000 1.150% 1.150% 0.88% 0.010% 10/29/2026 Austin Felco Fed Credit Union 052392EA1 $ 249,000 4.300% 4.300% 0.88% 0.038% 12/14/2026 Greenstate Cr Un Liberty 39573LCE6 $ 248,000 1.350% 1.350% 0.88% 0.012% 1/14/2027 American Express National Bank 02589ABQ4 $ 247,000 2.000% 2.000% 0.88% 0.018% 3/9/2027 Capital One Bank (USA) NA 14042TFJ1 $ 245,000 2.700% 2.700% 0.87% 0.023% 4/13/2027 Discover Bank 254673G83 $ 246,000 3.150% 3.150% 0.87% 0.028% 6/14/2027 Preferred Bank LA CA 740367QF7 $ 248,000 4.000% 4.000% 0.88% 0.035% 9/30/2027 Liberty First Credit Union 530520AK1 $ 200,000 4.700% 4.700% 0.71% 0.033% 8/7/2028 Bank of America NA 06051XDT6 $ 200,000 5.000% 5.000% 0.71% 0.036% 5/22/2026 Goldman Sachs Bank 38150VUZ0 $ 240,000 5.050% 5.050% 0.85% 0.043% 6/11/2026 Somerset Tr Co Pa 835104CW8 $ 249,000 4.050% 4.050% 0.88% 0.036% 11/13/2028 M1 Bk MacKs Creek Mo 55316CDJ2 $ 67,000 4.050% 4.050% 0.24% 0.010% 9/24/2026 Bradesco Bk Coral Gables Bk 10421ABM8 $ 244,000 4.100% 4.100% 0.87% 0.036% 9/28/2026 Merrick Bk South Jordan Utah 59013K6K7 $ 249,000 4.050% 4.050% 0.88% 0.036% 9/28/2026 $ 5,667,000.00 3.084% 3.084% 20.13% 0.616%
Annualized
PAR YTM Rate of Portfolio Weighted MATURITY
Security Description CUSIP AMOUNT (Yield to Maturity) Return Weighting YTM DATE U.S. Treasury Bill 912797MV6 $ 1,020,000 4.290% 4.290% 3.62% 0.155% 04/03/2025 U.S. Treasury Bill 912797NV5 $ 4,085,000 4.239% 4.239% 14.51% 0.615% 06/20/2025 U.S. Treasury Bill 912797NL7 $ 4,160,000 4.206% 4.206% 14.78% 0.622% 11/28/2025 U.S. Treasury Bill 91282CLY5 $ 250,000 4.230% 4.230% 0.89% 0.038% 11/30/2026 U.S. Treasury Note 91282CHK0 $ 1,000,000 3.790% 3.790% 3.55% 0.135% 06/30/2028 U.S. Treasury Note 91282CHQ7 $ 1,000,000 3.790% 3.790% 3.55% 0.135% 07/31/2028 U.S. Treasury Note 91282CHX2 $ 800,000 3.790% 3.790% 2.84% 0.108% 08/31/2028 U.S. Treasury Note 91282CCY5 $ 1,000,000 3.790% 3.790% 3.55% 0.135% 09/30/2028 U.S. Treasury Note 91282CDF5 $ 250,000 3.840% 3.840% 0.89% 0.034% 10/31/2028 U.S. Treasury Note 91282CEV9 $ 1,000,000 3.810% 3.810% 3.55% 0.135% 06/30/2029 U.S. Treasury Note 91282CFC0 $ 1,000,000 3.810% 3.810% 3.55% 0.135% 07/31/2029 U.S. Treasury Note 91282CLK5 $ 1,000,000 3.810% 3.810% 3.55% 0.135% 08/31/2029 U.S. Treasury Note 91282CLN9 $ 1,000,000 3.820% 3.820% 3.55% 0.136% 09/30/2029 U.S. Treasury Note 91282CFT3 $ 500,000 3.830% 3.830% 1.78% 0.068% 10/31/2029 U.S. Treasury Note 91282CHU8 $ 700,000 4.000% 4.000% 2.49% 0.099% 08/15/2026 U.S. Treasury Note 912828YQ7 $ 267,000 3.960% 3.960% 0.95% 0.038% 10/31/2026 U.S. Treasury Note 91282CFB2 $ 1,000,000 3.920% 3.920% 3.55% 0.139% 07/31/2027 U.S. Treasury Note 91282CFH9 $ 1,000,000 3.930% 3.930% 3.55% 0.140% 08/31/2027 U.S. Treasury Note 91282CLQ2 $ 500,000 3.930% 3.930% 1.78% 0.070% 10/15/2027 $ 21,532,000.00 3.936% 3.936% 76.49% 3.071%
Annualized
PAR YTM Rate of Portfolio Weighted MATURITY
Security Description CUSIP AMOUNT (Yield to Maturity) Return Weighting YTM DATE Federal Home Loan Mtg Corp 3134GWPT7 $ 200,000 0.600% 0.600% 0.71% 0.004% 8/19/2025 FAMCA 31424WWM0 $ 752,000 4.000% 4.000% 2.67% 0.107% 9/13/2027 $ 952,000.00 2.300% 2.300% 3.38% 0.111%
Portfolio Weighted
PAR Weighting YTM
Grand Total Grand Total Grand Total
$ 28,151,000 100.00% 3.80%
GOVERNMENT AGENCIES (with U.S. BANK)
As of March 31, 2025

CITY OF DEL MAR
CERTIFICATE OF DEPOSITS (with U.S. BANK)
As of March 31, 2025
UNITED STATES TREASURY BILLS (with U.S. BANK)
As of March 31, 2025
210 May 27, 2025 Item 1
This statement is for the period from March 1, 2025 to March 31, 2025 Phone 513-632-4147E-mail [email protected] Manager:
10107
00- -M -UC-UU -091-04
0602954-00-02387-04
DDDFAAATTTDDAFTATATDFDDADDTTTDFADFFTTADAATTADDFTFFADDAADFDADAFADA000004703 04 SP 000638950602763 S CITY OF DEL MAR1050 CAMINO DEL MARDEL MAR, CA 92014 If you have any questions regarding your account or this statement, please contact yourAdministrator.MARQUES MCNIESECN-OH-W5IT425 WALNUT ST. 5TH FLOORCINCINNATI OH 45202TS PRT RC #1 - MANUALCN-OH-W6TC ACCOUNT NUMBER: 001051018567

CITY OF DEL MAR
QUESTIONS?
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10101010101010101010 10101100110010010011 10100010001010000000 10011101001010100111 11011100101001001010 11001100100001010101 10100000000101011000 10010101110000110101 11011000001110110010 11000110000011111101 10000000111000100000 10101001101101100011 10000010000001000000 10100011010110001111 10001101110111111100 10010101001110100101 10100101100110000100 11001010110111001101 10011001011010111010 11111111111111111111

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TABLE OF CONTENTS
10107
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Schedule Page ........................................................................................ .................................................................................................... .................................................................................................. ........................................................................................................... ................................................................................................. ......................................................................................... ..................................................................................................... Market Value Summary Asset Summary Income Summary Asset Detail Transaction Detail Sale/Maturity Summary Bond Summary 1234112224 213 May 27, 2025 Item 1
10101010101010101010 10101100110001010011 10100010001010000000 10011101001000001111 11011100101001000110 11001100010001101101 10100000000100101100 10010101110101111111 11011000001010100100 11000110010111000101 10000000101001001000 10101000110011000011 10000011100111110000 10100111101011110011 10001001111011101000 10001100000001100101 10110111101011001110 11011111110100010101 10011000111010011010 11111111111111111111

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CITY OF DEL MAR
ACCOUNT NUMBER: 001051018567 March 1, 2025 to March 31, 2025