Imperial Beach City Council
May 7, 2025

CITY COUNCIL SPECIAL MEETING AGENDA

BUDGET WORKSHOP

Wednesday, May 7, 2025, 5:00 p.m.

Dempsey Holder Safety Center, Second Floor
950 Ocean Lane
Imperial Beach, CA 91932

THE CITY COUNCIL ALSO SITS AS THE IMPERIAL BEACH PLANNING COMMISSION, PUBLIC

FINANCING AUTHORITY, HOUSING AUTHORITY, AND IMPERIAL BEACH REDEVELOPMENT AGENCY SUCCESSOR AGENCY.

In compliance with the Americans with Disabilities Act, the City of Imperial Beach requests that individuals who require reasonable accommodation to fully participate in this meeting contact the City Clerk’s office at (619) 628-2347 or TTY 711 as soon as possible during regular business hours and not later than at least twelve (12) hours in advance of the meeting to discuss your accessibility needs.

Public Comments on a special meeting agenda are limited to items on the special meeting agenda notice.

Members of the public can also submit written comments prior to the City Council meeting via e-mail at:
[email protected]. Copies of the written comments received by noon on the day of the City Council meeting will be provided to the City Council and be made available to the public at the City Council meeting. They will be part of the official record of the meeting, but they will not be read aloud at the meeting.

Any disclosable public records provided to a majority of the City Council/Planning Commission/Public Financing Authority/Housing Authority/I.B. RDA Successor Agency regarding any open session item on this agenda will be available for public inspection at the following designated locations: Office of the City Clerk, located at 825 Imperial Beach Blvd., Imperial Beach, CA 91932 and on the City's website at:
https://www.imperialbeachca.gov/129/Agendas-Minutes.

Pages

1. CALL SPECIAL MEETING TO ORDER

2. ROLL CALL

3. PLEDGE OF ALLEGIANCE

4. REPORTS

4.a FISCAL YEAR 2026 & FISCAL YEAR 2027 BUDGET WORKSHOP. (0330-30) 3 Recommendation: That the City Council reviews, receives public comment and makes recommendations concerning the proposals made for the FY 2026 and FY 2027 budgets.

5. PUBLIC COMMENT
Public comments on a special meeting agenda are limited to items on the special meeting agenda notice.

6. ADJOURN SPECIAL MEETING

CITY OF IMPERIAL BEACH
FY 2026 & FY2027

DRAFT BIENNIAL BUDGET

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DRAFT

May 7, 2025
Mayor Aguirre and Honorable Members of the City Council:

It is our pleasure to submit management’s proposal for the Fiscal Year 2025-2026 and Fiscal Year 2026-2027 City of Imperial Beach Municipal Budget and Capital Improvement Program (CIP). This document reflects our ongoing commitment to fiscal responsibility, transparency, and the stewardship of public resources— particularly during a time of heightened economic uncertainty and rising pension obligations.

The broader economic landscape continues to evolve following the global disruption of the COVID-19 pandemic. Federal stimulus and quantitative easing temporarily bolstered local government revenues, including increases in sales tax and transient occupancy tax (TOT), particularly during the previous budget cycle. However, as these external supports taper and inflation persist, the City faces a slower-growth environment, flattening revenues, and continued financial volatility.

In consideration of these conditions, this proposed budget emphasizes fiscal caution, strategic investment, and service continuity. Departments have been directed to control costs, streamline operations, and defer non-essential expenses. This budget proposes a measured approach to new spending, focusing on finishing what we’ve started—completing key capital projects already in motion—while safeguarding essential services and being prudent with taxpayer dollars.

Key Budget Drivers:
• Rapidly escalating pension obligations and long-term retirement liabilities • Aging infrastructure and growing maintenance backlogs • Inflationary pressures on labor, construction, and materials costs • Regulatory limits on revenue generation
• Stagnant or declining sales tax, TOT, and other core revenue streams • Environmental and tourism impacts related to pollution and water quality • Uncertainty around federal and state policy, consumer behavior, and market stability Budget Priorities:
• Protecting essential services, particularly public safety, infrastructure, and emergency response • Targeting capital improvement projects that address critical needs and leveraging outside funding • Maintaining reserve, including continued contributions to the City’s Section 115 Trust to mitigate future pension volatility
• Pursuing grants and partnerships to reduce reliance on General Fund resources The City remains committed to living within its means while investing strategically in the future of our community. Imperial Beach maintains zero municipal debt and is focused on implementing a Capital Improvements Program aimed at addressing infrastructure needs. Our strong partnership with the Port of San Diego continues to ensure well-maintained and attractive tidelands.

Notable investments include American Rescue Plan Act (ARPA) funded projects such as enhancements to Veterans Park, inclusive of the replacement of the playground, new multipurpose field, and upgrades to the Senior Center, and the renovation of the Sports Park Recreation Center. Other key CIP efforts upcoming DRAFT

include completion of the 9th Street Improvement Project and Border to Bayshore Bikeway, implementation of the Palm Avenue Master Plan, and development of a new Splash Pad at Pierwood Plaza.

The budget proposes modernization and improvement of critical information technology infrastructure to improve system security and resilience in response to growing cybersecurity threats. In addition, funding for the rehabilitation of key sewer pump stations, ensuring continued reliability of essential services, is also proposed. These initiatives are aligned with the goals outlined in the City’s “Bigger Picture” Strategic Plan, a multi-year framework that guides community enhancements and capital investments. This long-term approach ensures that resources are allocated effectively, supporting both current needs and future growth.

Environmental Leadership:

Imperial Beach continues to lead the regional and international response to cross-border pollution. Federal funding has been secured to advance major infrastructure solutions, but these are complex projects that require constant collaboration, investment, and public attention. The City remains steadfast in its advocacy to protect water quality, public health, and coastal and community vitality.

Budget Overview:

The Fiscal Year 2025-2026 and 2026-2027 municipal budget is balanced and does not project a structural deficit over the two-year cycle. For FY 2025-2026, the total City and Successor Agency budget is $48,712,720, with a General Fund budget of $31,445,320. The General Fund unassigned fund balance is projected at approximately 37% of the General Fund Expenditures with an additional 10% reserve for economic uncertainty, in line with the City's reserve policy.

The City continues its prudent investment in the Section 115 Trust, to prefund employer pension contributions. This investment is intended to reduce exposure to market volatility and smooth out fluctuations in annual pension obligations over time. Meanwhile, the Sewer Fund also maintains reserves in line with current recommendations from the adopted sewer study. However, the costs of operating and maintaining the wastewater system have increased significantly, necessitating a comprehensive fee assessment. A new sewer rate study is scheduled to begin in FY 2025-2026, with updated rates anticipated to take effect in FY 2026-2027 to ensure alignment with operational needs and long-term system sustainability.

City staff will continue to monitor fiscal conditions and present recommendations for adjustments if needed.

The proposed budget as presented is the product of cross-departmental collaboration, guided by the City Council’s strategic direction and informed by public input and community values. City staff deeply appreciate the continued support and partnership of our elected officials and the residents of Imperial Beach, whose engagement is essential to our shared success.

Respectfully submitted,
Tyler Foltz, AICP Erika Cortez-Martinez
City Manager DRAFTChief Administrative Officer

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Directory of
City Officials
Tyler Foltz, City Manager
Erika N. Cortez-Martinez, Chief Administrative Officer
City Council
Jack Fisher
Councilmember
District 2
Carol Seabury
Mayor Pro Temp
District 1
Mitch McKay
Councilmember
District 3
Matthew LeybaGonzalez
Councilmember
District 4
Paloma Aguirre
Mayor
Special recognition to the following staff for
assisting in the budget process:

Jason Lindquist, Marine Safety Captain
Larissa Patros, Finance Manager
Jay Santos, Information Technology Manager
Eric Minicilli, Assistant Public Works Director
Roberta Otero, Senior Management Analyst
Carla Camacho, Senior Management Analyst
www.imperialbeachca.gov
Executive Team
Lily Flyte, Finance Director
Jacque M. Kelly, City Clerk
Nadia Smith, Human Resources Director
Juan Larios, Public Works Director
Chris Helmer, Environmental & Natural Resources Dir.

Meagan Openshaw, Community Development Director
John French, Fire Chief
Jennifer Lyon, City Attorney
Department Heads
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DRAFT

Fund Balances
(Actual – June 30, 2024)
*GFE = General Fund Expenditures
** Only pension balance of Section 115 trust fund is reported. Retiree healthcare is netted with liabilities **Pre-paids, Community Benefit Reserve, PEG Reserve
City of Imperial Beach
Fund Balances
General Fund
$17,272,580
Unassigned Reserve
$12,623,886 (40% of GFE*)
Policy: 30-40% of GFE
Economic Uncertainty
$2,900,000 (9.5% of GFE*)
Policy: 10% of GFE
Section 115 Trust**
$862,244
Policy: N/A
"Other" Assigned***
$886,470
Policy: N/A
Capital Funds
$4,082,420
Strategic Capital
$504,482
Public Works Capital
$1,300,000
Capital Projects
$2,277,938
Internal Service
Funds
$3,344,182
Vehicle Maintenance
$908,216
Risk Management
$1,648,933
Information
Technology
$523,510
Facility Maintenance
$263,523
Sewer Enterprise
$6,601,544
DRAFT

Fund Balances
(Projected – June 30, 2025)
*GFE = General Fund Expenditures
** Only pension balance of Section 115 trust fund is reported. Retiree healthcare is netted with liabilities **Pre-paids, Community Benefit Reserve, PEG Reserve
City of Imperial Beach
Fund Balances
General Fund
$16,984,445
Unassigned Reserve
$11,781,731 (37% of GFE*)
Policy: 30-40% of GFE
Economic Uncertainty
$3,000,000 (10% of GFE*)
Policy: 10% of GFE
Section 115 Trust **
$862,244
Policy: N/A
"Other" Assigned***
$1,340,470
Policy: N/A
Capital Funds
$3,649,303
Strategic Capital
$504,482
Public Works Capital
$1,300,000
Capital Projects
$1,844,821
Internal Service
Funds
$2,214,422
Vehicle Maintenance
$1,078,189
Risk Management
$1,519,939
Information
Technology
$717,911
Facility Maintenance
$500,256
Sewer Enterprise
$5,270,965
DRAFT

REVENUES
FY23/24 FY 24/25 FY 25/26 FY 26/27

ACTUALS PROJECTED PROPOSED PROPOSED
PROPERTY TAXES $ 10,744,955 $ 11,201,453 $ 11,276,300 $ 11,833,464 SALES & USE TAX 5,159,556 5,286,008 5,294,500 5,471,700 FRANCHISE TAX 2,780,476 2,758,447 2,781,500 2,825,200
OTHER TAXES 1,907,307 1,641,446 1,600,000 1,600,000
FEES 6,088,843 6,528,840 6,438,400 6,616,200
FINES 326,135 260,172 231,600 231,600
INTERGOVERNMENTAL 140,870 167,641 64,900 64,900
OTHER REVENUE 2,477,115 2,243,200 1,666,300 1,671,500
INTERFUND TRANSFERS 1,578,140 1,700,300 1,646,200 1,715,500 TOTAL OPERATING REVENUE $ 31,203,395 $ 31,787,508 $ 30,999,700 $ 32,030,064 FUND BALANCE RESERVES* - - 739,720 135,000
TOTAL SOURCES $ 31,203,395 $ 31,787,508 $ 31,739,420 $ 32,165,064

EXPENDITURES
FY23/24 FY 24/25 FY 25/26 FY 26/27

ACTUALS PROJECTED ADOPTED ADOPTED
MAYOR AND CITY COUNCIL $ 292,570 $ 354,823 $ 226,800 $ 200,600 CITY CLERK 496,684 484,038 540,700 617,800
CITY MANAGER 807,937 704,034 700,300 713,200
HUMAN RESOURCES 426,101 442,755 439,200 445,100
FINANCE DEPARTMENT 1,138,323 1,183,319 1,241,600 1,273,000 CITY ATTORNEY 280,533 287,091 300,000 303,000
COMMUNITY DEVELOPMENT 653,628 716,264 919,000 871,500
FACILITIES MAINTENANCE 578,021 708,838 725,000 754,200
NON-DEPARTMENTAL 4,805,393 4,006,648 4,264,000 3,760,300 SHERIFF'S DEPARTMENT 8,367,260 8,906,921 8,800,200 9,105,700 FIRE DEPARTMENT 3,459,766 3,952,416 3,928,500 4,198,600 MARINE SAFETY 1,949,792 1,682,369 2,242,500 2,350,300
JUNIOR LIFEGUARD 18,248 38,995 41,400 41,400
BUILDING & HOUSING INSPECTION 614,424 657,886 504,400 533,800 ANIMAL CONTROL 386,592 404,108 428,200 456,000
CODE COMPLIANCE 193,521 204,100 196,400 204,800

PUBLIC WORKS - - - -
STREET DEPARTMENT 1,586,413 1,674,425 1,588,600 1,649,500 PUBLIC WORKS ADMINISTRATION 433,221 539,005 472,800 498,800

CITY OF IMPERIAL BEACH

GENERAL FUND BUDGET SUMMARY
Fiscal Year 2026 & 2027
DRAFT

CITY OF IMPERIAL BEACH

GENERAL FUND BUDGET SUMMARY
Fiscal Year 2026 & 2027
EXPENDITURES (cont'd)
FY23/24 FY 24/25 FY 25/26 FY 26/27

ACTUALS PROJECTED ADOPTED ADOPTED
SOLID WASTE MANAGEMENT 99,146 117,221 116,400 118,700
STORM DRAINAGE 415,278 423,212 497,300 510,300
RECREATION 540,964 404,291 580,900 616,400
POOL OPERATIONS 209,426 109,833 - -
COMMUNITY EVENTS & ART 275,559 559,496 300,000 325,100
COMMUNITY & NEIGHBORHOOD SVCS 278,782 310,213 289,800 302,000 SPORTS PARK - - 75,320 8,000
PARK MAINTENANCE 795,570 813,074 748,600 740,000
SENIOR SERVICES 170,526 304,755 246,200 257,100
TIDELANDS MAINTENANCE 1,152,755 1,163,003 1,230,600 1,272,000 TOTAL EXPENDITURES $ 30,426,432 $ 31,153,131 $ 31,644,720 $ 32,127,199 EXCESS REVENUE OVER EXPENDITURES $ 776,964 $ 634,377 $ 94,700 $ 37,865 ESTIMATED BEGINNING UNASSIGNED FUND BALANCE $ 12,623,886 $ 11,978,866 *LESS USE OF UNASSIGNED FUND BALANCE (739,720) (135,000) ESTIMATED ENDING UNASSIGNED FUND BALANCE $ 11,978,866 $ 11,881,731 DRAFT

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DRAFT

REVENUE
DRAFT

Fiscal Year 2026 & 2027 General Fund Revenue
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
101-0000-311.6001 1% GENERAL PURPOSE TAX $ 1,869,932 $ 1,783,200 $ 1,783,200 1,843,200 $ 1,880,064 101-0000-311.6002 RPTTF RDA PASS-THRU 1,068,063 950,000 950,000 1,156,000 1,156,000 101-0000-311.6003 TIJUANA SLOUGH - 3,500 3,500 3,500 3,500 101-0000-311.6004 VLF ADJ- R & T CODE 97.70 4,572,153 4,665,300 4,665,300 5,064,600 5,306,700 101-0000-311.6006 RPTTF RESIDUAL 3,234,807 3,208,400 3,208,400 3,209,000 3,487,200 101-0000-313.4001 7.75% SALES TAX (1% CITY) 1,834,107 2,101,800 2,101,800 1,893,100 1,950,700 101-0000-313.4002 MEASURE I SALES TAX 3,105,671 3,069,200 3,069,200 3,171,400 3,291,000 101-0000-313.6002 PROP 172: .5% SALES TAX 219,778 224,200 224,200 230,000 230,000 101-0000-315.6003 DOCUMENTARY TRANSFER TX 121,746 110,000 110,000 100,000 100,000 101-0000-316.7049 TRANSIENT OCCUPANCY TAX 1,785,561 1,482,200 1,482,200 1,500,000 1,500,000 101-0000-318.1005 SOLID WASTE (EDCO) 2,120,152 1,939,000 1,939,000 2,183,800 2,227,500 101-0000-318.1010 GAS & ELECTRIC (SDG&E) 329,361 275,000 275,000 290,000 290,000 101-0000-318.1015 CABLE (COX CABLE) 146,363 164,000 164,000 132,000 132,000 101-0000-318.1020 WATER (CAL AMERICAN) 168,434 163,700 163,700 163,700 163,700 101-0000-318.1030 AT&T 16,166 21,200 21,200 12,000 12,000 Taxes Total $ 20,592,293 $ 20,160,700 $ 20,160,700 $ 20,952,300 $ 21,730,364 Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
101-0000-341.7201 BL - ADMIN PROCESSING FEE $ 20,196 $ - $ - $ 82,400 $ 82,400 101-0000-341.7202 BL - FIRE REVIEW FEE $ 5,379 $ - $ - $ 28,800 $ 28,800 101-0000-341.7401 BUILDING PLAN CHECK $ 200,027 $ 50,000 $ 50,000 $ 80,000 $ 80,000 101-0000-341.7403 PLANNING & ZONING 101,614 49,200 49,200 220,000 220,000 101-0000-341.7404 CODE FEES 660 - - - -
101-0000-342.2001 OTHER PORT REIMBURSEMENT 139,217 130,800 130,800 134,700 138,800 101-0000-342.2002 LAW ENFORCEMENT (PORT) 2,125,195 2,189,000 2,189,000 2,254,700 2,322,300 101-0000-342.2003 FIRE SERVICES (PORT) 282,917 291,400 291,400 300,100 309,100 101-0000-342.2004 OCEAN BEACH (PORT) 1,810,292 1,864,600 1,864,600 1,920,500 1,978,100 101-0000-342.2005 TIDELANDS (PORT) 1,231,819 1,239,500 1,239,500 1,276,700 1,315,000 101-0000-342.2006 ANIMAL CONTROL (PORT) 38,254 39,400 39,400 40,600 41,800 101-0000-344.7502 CITY CLERK MAPS/PUB. 101 100 100 100 100 101-0000-344.7503 BUILDING MAPS/PUBLICATION 1,933 1,500 1,500 2,100 2,100 101-0000-344.7603 FINANCE ADMIN FEES 16,471 10,500 10,500 10,500 10,500 101-0000-344.7604 BUILDING ADMIN FEES 7,167 9,500 9,500 - - 101-0000-344.7605 PUBLIC WORKS ADMIN FEES - - - - -
101-0000-344.7701 PICNIC RENTAL FEES 8,585 1,100 1,100 8,000 8,000 101-0000-344.7702 FIELD RENTAL FEES - 2,000 2,000 - -
101-0000-344.7703 AIR JUMP FEES 442 1,500 1,500 1,000 1,000 101-0000-344.7704 FACILITY RENTALS 930 1,500 1,500 1,000 1,000 101-0000-344.7710 RECREATION CLASSES 10 400 400 - -
101-0000-344.7711 RECREATION CLASSES - YOUTH 3,305 1,500 1,500 3,300 3,300 101-0000-344.7712 RECREATION CLASSES - ADULT - 300 300 - - 101-0000-344.7713 RECREATION CLASSES - SENIOR 1,302 9,500 9,500 3,100 3,100 101-0000-344.7730 AQUATICS REGISTRATION 28,534 300 300 - - 101-0000-345.7701 RECREATION/SENIOR PROGRAMS 1,551 - - - - 101-0000-347.7702 JR.LIFEGUARD PROGRAM FEES 19,621 38,000 38,000 25,000 25,000 Fees Total $ 6,088,843 $ 5,931,600 $ 5,931,600 $ 6,438,400 $ 6,616,200 Taxes
Fees
DRAFT

Fiscal Year 2026 & 2027 General Fund Revenue
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
101-0000-351.7801 PARKING CITATIONS $ 146,519 $ 144,000 $ 144,000 $ 144,000 $ 144,000 101-0000-351.7802 ORDINANCE CIVIL PENALTY 145,497 52,500 52,500 62,000 62,000 101-0000-352.7801 TRAFFIC FINES 34,150 18,000 18,000 25,600 25,600 101-0000-353.7801 FALSE ALARMS (30) - - - -
Fines Total $ 326,135 $ 214,500 $ 214,500 $ 231,600 $ 231,600 Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
101-0000-332.4002 VLF "EXCESS" $ 32,743 $ 27,700 $ 27,700 $ 28,100 $ 28,100 101-0000-334.4001 STATE OF CALIFORNIA GRANT 7,210 - - 7,200 7,200 101-0000-334.4002 MISCELLANEOUS GRANT 50,306 - - - -
101-0000-335.4001 STATE MANDATED COST REIMB 32,378 20,000 20,000 20,000 20,000 101-0000-337.5001 FEDERAL GRANTS - - 14,031 - -
101-0000-338.6001 COUNTY FUNDING/GRANTS 5,155 70,000 70,000 - - 101-0000-338.6003 VEHICLE IMPOUND FEE 13,077 8,500 8,500 9,600 9,600 Intergovernmental Total $ 140,870 $ 126,200 $ 140,231 $ 64,900 $ 64,900 Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
101-0000-321.7210 BUSINESS LICENSE $ 315,588 $ 375,000 $ 375,000 $ 338,400 $ 338,400 101-0000-322.7301 BUILDING PERMITS 176,385 205,000 205,000 232,000 232,000 101-0000-322.7302 PLUMBING PERMITS 34,299 31,700 31,700 27,900 27,900 101-0000-322.7303 ELECTRICAL PERMITS 83,645 41,800 41,800 60,000 60,000 101-0000-322.7304 MECHANICAL PERMITS 22,717 14,900 14,900 18,200 18,200 101-0000-322.7305 PUBLIC WORKS PERMITS 28,595 - - 48,000 48,000 101-0000-322.7307 CANNABIS REGULATION 23,265 24,000 24,000 24,000 24,000 101-0000-323.7102 COM/FIRE INSPECTION FEES 32,692 32,000 32,000 34,000 34,000 101-0000-323.7103 RES/FIRE INSPECTION FEES 212,047 265,000 265,000 240,000 240,000 101-0000-324.7301 MISCELLANEOUS PERMITS 9,995 10,500 10,500 10,000 10,000 101-0000-325.7306 SPECIAL EVENT PERMIT FEES 19,392 9,500 9,500 20,000 20,000 101-0000-361.8001 ALLOCATED INTEREST 494,811 175,000 175,000 175,000 175,000 101-0000-361.8003 NON-ALLOCATED INTEREST 4,587 - - - -
101-0000-361.8003 MRKT VALUE OF INVESTMENTS 278,234 - - - - 101-0000-362.8201 RENT LAND 154,958 187,900 187,900 139,200 143,400 101-0000-362.8202 RENT BUILDINGS 37,603 33,400 33,400 34,800 35,800 101-0000-371.8302 CONTRIBUTIONS 110,498 80,000 80,000 103,000 103,000 101-0000-371.8303 MISCELLANEOUS REVENUE 43,629 20,000 20,000 25,000 25,000 101-0000-371.8309 SB 1186 DISABILITY ACCESS 10,156 10,000 10,000 10,000 10,000 101-0000-374.8501 OTHER COST REIMBURSEMENT 74,446 17,000 17,000 17,000 17,000 101-0000-374.8504 AMR PARAMEDIC BILLING 109,256 109,300 109,300 109,300 109,300 101-0000-375.8801 SALES OF I.B. T-SHIRTS 748 2,000 2,000 500 500 Other Total $ 2,277,546 $ 1,644,000 $ 1,644,000 $ 1,666,300 $ 1,671,500 Fines
Intergovernmental
Other
DRAFT

Fiscal Year 2026 & 2027 General Fund Revenue
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
101-0000-381.9001 ABC / ADMIN CHARGES $ 636,600 $ 649,300 $ 649,300 $ 662,300 $ 675,500 101-0000-381.9002 ABC / PW ADMIN CHARGES - - - - -
101-0000-391.9002 TRANSFER IN-GAS TAX FUND 735,744 775,200 775,200 761,500 761,500 101-0000-391.9003 TRANSFER IN-PROP "A" FUND 164,700 267,000 267,000 213,600 269,700 101-0000-391.9008 TRANSFER IN - OTHER FUNDS 8,400 8,800 8,800 8,800 8,800 101-0000-391.9009 OTHER FIN SOURCE - LEASES - - - - -
Transfers Total $ 1,545,444 $ 1,700,300 $ 1,700,300 $ 1,646,200 $ 1,715,500 General Fund Revenues Grand Total $ 30,971,131 $ 29,777,300 $ 29,791,331 $ 30,999,700 $ 32,030,064 Transfers
DRAFT

Fiscal Year 2026 & 2027 Non-General Fund Revenue
Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
COMMUNITY BENEFIT $ 678,115 $ 744,000 $ 744,000 $ 550,000 $ 550,000 PEG 34,347 36,000 36,000 28,700 27,800
GAS TAX (HUTA) 745,426 775,200 775,200 761,500 761,900
PROP A TRANSNET 989,152 294,400 882,400 1,742,100 300,800 SB1 GAS TAX (RMRA) 680,599 661,900 661,900 697,300 711,200 CDBG 118,099 129,000 129,000 117,000 117,000
SLESF (COPS) 186,159 125,000 125,000 130,000 130,000
MISCELLANEOUS GRANT 4,087,316 20,000 1,726,072 - -
HOUSING AUTHORITY 103,957 - - - -
SA DEBT SERVICE FUND RDA 1,898,361 1,906,400 1,906,400 1,898,200 1,888,800 RDA OBLIGATION RETIREMENT 2,086,147 2,223,600 2,223,600 2,084,600 2,078,300 CAPITAL IMPROVEMENT FUND 777,921 - 195,000 - -
PARK MAJOR MAINTENANCE 1,335,254 40,000 40,000 40,000 40,000 VEHICLE MTCE & REPLACEMENT 1,282,401 923,200 923,200 1,098,400 766,500 RISK MANAGEMENT 1,363,718 993,600 993,600 862,000 927,400 INFORMATION TECHNOLGY 1,397,474 1,268,100 1,268,100 1,300,200 1,274,500 FACILITIES MTCE & REPAIR 161,000 150,100 250,100 150,000 150,000 SEWER DEPARTMENT 6,466,009 6,751,800 6,751,800 6,660,000 6,859,800 Total Non-General Fund $ 24,391,455 $ 17,042,300 $ 19,631,372 $ 18,120,000 $ 16,584,000 Revenue Total All Funds $ 55,362,585 $ 46,819,600 $ 49,422,703 $ 49,119,700 $ 48,614,064 Non-General Fund Revenue
DRAFT

GENERAL FUND

OPERATING BUDGETS
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-1010-411.1001 SALARIES FULL-TIME $ 76,740 $ 102,300 $ 102,300 $ 86,100 $ 69,300 101-1010-411.1002 SALARIES PART-TIME - - - - -
101-1010-411.1004 COUNCIL/SA PAY 48,327 48,000 48,000 - - 101-1010-411.1008 AUTO ALLOWANCE 18,161 18,000 18,000 - - 101-1010-411.1009 CELL PHONE ALLOWANCE - - - - -
101-1010-411.1101 PERS-CITY PORTION 7,608 9,800 9,800 4,000 2,700 101-1010-411.1103 SECTION 125 CAFETERIA 67,617 76,800 76,800 76,600 71,600 101-1010-411.1104 LIFE INSURANCE 772 1,000 1,000 800 600 101-1010-411.1105 UNEMPLOYMENT INSURANCE 950 2,800 2,800 2,600 2,200 101-1010-411.1106 WORKER'S COMP INSURANCE 4,273 10,200 10,200 5,900 4,700 101-1010-411.1107 FICA 10,881 8,500 8,500 6,600 5,300
101-1010-411.1112 HRA CONTRIBUTION - - - - -
Labor Subtotal $ 235,329 $ 277,400 $ 277,400 $ 182,600 $ 156,400 Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Other Costs
101-1010-411.2705 UTILITIES-CELL PHONES $ 6,057 $ 2,400 $ 2,400 $ 4,200 $ 4,200 101-1010-411.2804 TRAVEL, TRAINING, MEETING 14,612 26,800 26,800 25,300 25,300 101-1010-411.2807 ADVERTISING - - - 800 800
101-1010-411.2808 COMMUNITY PROGRAMS 10,043 14,100 14,100 11,000 11,000 101-1010-411.2809 POSTAGE & FREIGHT - 100 100 100 100
101-1010-411.2811 PRINTING SERVICES 711 11,000 11,000 500 500 101-1010-411.2812 MEMBERSHIP DUES 900 4,600 4,600 900 900 101-1010-411.2814 SUBSCRIPTIONS & PUBLICATIONS 120 50 50 100 100 101-1010-411.2904 OTHER SERVICES & CHARGES 1,289 500 500 500 500 101-1010-411.3001 OFFICE SUPPLIES 378 250 250 300 300
101-1010-411.3002 OPERATING SUPPLIES 1,745 1,300 1,300 500 500 Other Subtotal $ 35,855 $ 61,100 $ 61,100 $ 44,200 $ 44,200 Mayor & City Council Total $ 271,185 $ 338,500 $ 338,500 $ 226,800 $ 200,600 The City of Imperial Beach is a general law city in the State of California. The City of Imperial Beach operates within a traditional Council-Manager form of government with a Mayor elected at large and four additional members of the City Council elected by district. They are the governing and legislative body of the City. The terms of City Councilmembers are staggered so that two members of the Council are elected in one cycle, and two members and the Mayor are elected two years following. The Mayor and Councilmembers are elected to serve a four-year term. The Mayor Pro Tempore (Pro Tem) is selected from the four members of the City Council who are not the Mayor and serves a one-year rotating term beginning at the first City Council meeting in January. The selection process is designed so that each elected Councilmember will have the opportunity to serve as the Mayor Pro Tempore at least once during their four-year term.

The City Council adopts legislative policies that enact local laws and regulations to improve the community, establish public policy, and to give direction to the City Manager to administer the affairs of the City in a businesslike and prudent manner. The City Council appoints the City Manager and City Attorney who are authorized to administer the resources of the City to implement the vision and policies of the elected officials.

The City Council meet as necessary to fulfill the duties and responsibilities for which they were elected. The City Council has identified the first and third Wednesday of each month, beginning at 6:00 p.m., as the regular meeting time of the City Council unless the City Council adopts a Resolution stating otherwise. The City Council may meet for emergency and special meetings as well for workshops.

Mayor and City Council
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-1020-411.1001 SALARIES FULL-TIME $ 337,414 $ 344,800 $ 344,800 $ 346,700 $ 358,400 101-1020-411.1008 AUTO ALLOWANCE 5,844 7,100 7,100 8,400 8,400 101-1020-411.1009 CELL PHONE ALLOWANCE - - - - -
101-1020-411.1101 PERS-CITY PORTION 31,494 33,700 33,700 32,000 31,400 101-1020-411.1103 SECTION 125 CAFETERIA 20,439 51,300 51,300 58,900 58,900 101-1020-411.1104 LIFE INSURANCE 1,184 1,900 1,900 1,900 1,900 101-1020-411.1105 UNEMPLOYMENT INSURANCE 995 1,300 1,300 1,300 1,300 101-1020-411.1106 WORKER'S COMP INSURANCE 18,558 22,000 22,000 21,700 22,500 101-1020-411.1107 FICA 24,614 24,100 24,100 24,300 25,200 101-1020-411.1108 MGT MEDICAL REIMBURSEMENT 420 400 400 - - Labor Subtotal $ 447,076 $ 486,600 $ 486,600 $ 495,200 $ 508,000 Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Other Costs
101-1020-411.2006 PROFESSIONAL SERVICES $ 8,786 $ 13,600 $ 13,600 $ 11,800 $ 10,500 101-1020-411.2101 TEMPORARY STAFFING 22,414 600 600 600 600 101-1020-411.2104 TECHNICAL SERVICES 22,819 15,900 15,900 16,000 16,800 101-1020-411.2106 CONTRACTS-ELECTIONS (29,718) 55,300 55,300 1,400 66,500 101-1020-411.2705 UTILITIES-CELL PHONES 1,216 1,700 1,700 1,200 1,200 101-1020-411.2804 TRAVEL, TRAINING, MEETING 6,365 5,500 5,500 8,200 7,500 101-1020-411.2806 MILEAGE REIMBURSEMENT 107 100 100 100 100 101-1020-411.2807 ADVERTISING 3,308 2,500 2,500 2,500 2,500 101-1020-411.2809 POSTAGE & FREIGHT 313 100 100 100 100 101-1020-411.2811 PRINTING SERVICES - 300 300 300 300
101-1020-411.2812 MEMBERSHIP DUES 840 1,400 1,400 1,000 1,000 101-1020-411.2813 FEES & LICENSES 81 - - - 300
101-1020-411.2814 SUBSCRIBE & PUBLICATIONS - 200 200 200 200 101-1020-411.2902 EMPLOYEE RECOGNITION AWRD 215 200 200 200 200 101-1020-411.2904 OTHER SERVICES & CHARGES 865 100 100 100 100 101-1020-411.3001 OFFICE SUPPLIES 906 600 600 600 600
101-1020-411.3002 OPERATING SUPPLIES - 1,300 1,300 1,200 1,300 101-1020-411.5006 SOFTWARE 7,980 - - - -
Other Subtotal $ 46,496 $ 99,400 $ 99,400 $ 45,500 $ 109,800 City Clerk Total $ 493,572 $ 586,000 $ 586,000 $ 540,700 $ 617,800 The City Clerk serves as the official compliance officer for municipal elections, the Political Reform Act, local legislation, and records management. The Office of the City Clerk also handles public inquiries, processes Public Records Act requests, and provides vital support and information to the City Council, City Boards and Committees, City staff, and the general public.

The City Clerk fulfills several key roles, including:
•Elections Official: Responsible for planning and conducting Imperial Beach’s municipal elections in compliance with all applicable local, state, and federal laws. Municipal elections are held biennially.
•Political Reform Act Filing Officer: Manages the receipt, review, and maintenance of campaign finance disclosure statements and Statements of Economic Interests from designated filers.
•Legislative Administrator: Provides staffing for City Council and Board & Committee meetings, prepares meeting agendas and minutes, updates and maintains the Municipal Code, ensures the proper posting and publishing of legal notices, and executes official City documents. •Records Manager: Oversees the preservation and management of the City’s vital and permanent records, ensuring public access in a timely and efficient manner through best practices in records management.

The FY2026/FY2027 Proposed budget supports the department's mission to successfully administer municipal elections, uphold the legislative process, safeguard public records, and deliver accurate, accessible information to the community.

City Clerk
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-1110-412.1001 SALARIES FULL-TIME $ 462,775 $ 464,100 $ 464,100 $ 465,600 $ 477,700 101-1110-412.1008 AUTO ALLOWANCE 9,661 12,700 12,700 8,400 8,400 101-1110-412.1009 CELL PHONE ALLOWANCE 2,898 3,100 3,100 3,100 3,100 101-1110-412.1101 PERS-CITY PORTION 50,337 53,200 53,200 48,600 46,100 101-1110-412.1103 SECTION 125 CAFETERIA 47,674 48,000 48,000 52,800 52,800 101-1110-412.1104 LIFE INSURANCE 1,583 1,500 1,500 1,300 1,300 101-1110-412.1105 UNEMPLOYMENT INSURANCE 720 1,000 1,000 1,100 1,100 101-1110-412.1106 WORKER'S COMP INSURANCE 25,451 29,100 29,100 28,300 29,000 101-1110-412.1107 FICA 26,236 25,300 25,300 26,200 26,800 101-1110-412.1108 MGT MEDICAL REIMBURSEMENT 311 800 800 - - 101-1110-412.1112 HRA CONTRIBUTION 8,479 - - - -
Labor Subtotal $ 636,125 $ 638,800 $ 638,800 $ 635,400 $ 646,300 Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Other Costs
101-1110-412.2006 PROFESSIONAL SERVICES $ 80,761 $ - $ 12,374 $ - $ - 101-1110-412.2104 TECHNICAL SERVICES - - - - -
101-1110-412.2705 UTILITIES-CELL PHONES 323 800 800 - - 101-1110-412.2804 TRAVEL, TRAINING, MEETING 20,720 19,600 19,600 9,000 9,000 101-1110-412.2808 COMMUNITY PROGRAMS - - - - -
101-1110-412.2812 MEMBERSHIP DUES 8,323 6,800 6,800 6,300 6,300 101-1110-412.2814 SUBSCRIBE & PUBLICATIONS 98 - - - -
101-1110-412.2830 EVENT SPONSORSHIP - - - - -
101-1110-412.2902 EMPLOYEE RECOGNITION AWRD 453 800 800 500 500 101-1110-412.2903 CONTINGENCY ACCOUNT 44,463 45,000 45,000 45,000 45,000 101-1110-412.2904 OTHER SERVICES & CHARGES 422 500 500 500 500 101-1110-412.3001 OFFICE SUPPLIES 182 500 500 200 200
101-1110-412.3002 OPERATING SUPPLIES 358 1,500 1,500 400 400 101-1110-412.3007 PROMOTIONAL MERCHANDISE 5,468 3,000 3,000 3,000 5,000 Other Subtotal $ 161,571 $ 78,500 $ 90,874 $ 64,900 $ 66,900 City Manager Total $ 797,696 $ 717,300 $ 729,674 $ 700,300 $ 713,200 The City Manager is appointed by the City Council via an employment agreement that specifies the terms of employment including an annual evaluation by the City Council. The City Manager and Chief Administrative Officer, who is appointed by the City Manager, confer over all the administrative and operations of the city. Key tasks associated with this role include the hiring and supervision of department heads, and authorizing all other personnel positions, as authorized by the City Council through budget allocation, the implementation of the annual budget and the assurance of quality service delivery. The City Manager is responsible for implementing City Council policy direction through daily management of city functions including the oversight of city operating departments. The City Manager will implement policy direction of the City Council as long as the policy is legal, ethical, and within the City's purview.

The City Manager serves as the City’s Chief Executive Officer daily and as the Director of Emergency Services during emergencies. The City Manager plans and directs the implementation of City programs in accordance with City Council direction, policies, and Municipal Code to provide efficient, effective and equitable municipal services for the community.

City Manager
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-1130-412.1001 SALARIES FULL-TIME $ 199,151 $ 217,100 $ 217,100 $ 238,700 $ 251,400 101-1130-412.1002 SALARIES PART-TIME - - - - -
101-1130-412.1008 AUTO ALLOWANCE 4,640 7,100 7,100 4,800 4,800 101-1130-412.1009 CELL PHONE ALLOWANCE 350 - - 2,000 2,000 101-1130-412.1101 PERS-CITY PORTION 14,185 15,100 15,100 17,100 18,000 101-1130-412.1103 SECTION 125 CAFETERIA 43,023 43,200 43,200 38,600 38,600 101-1130-412.1104 LIFE INSURANCE 868 1,300 1,300 1,300 1,300 101-1130-412.1105 UNEMPLOYMENT INSURANCE 652 800 800 800 800 101-1130-412.1106 WORKER'S COMP INSURANCE 11,261 13,400 13,400 14,700 15,500 101-1130-412.1107 FICA 15,512 15,000 15,000 16,500 17,400 Labor Subtotal $ 291,215 $ 313,400 $ 313,400 $ 334,500 $ 349,800 Other Costs
101-1130-412.2001 ATTORNEY SERVICES $ 14,001 $ - $ - $ 15,000 $ 20,000 101-1130-412.2006 PROFESSIONAL SERVICES 40,048 17,100 17,100 35,200 20,600 101-1130-412.2101 TEMPORARY STAFFING 29,357 - - - -
101-1130-412.2104 TECHNICAL SERVICES 17,568 16,500 16,500 17,300 16,500 101-1130-412.2704 UTILITIES-TELEPHONE - - - - -
101-1130-412.2705 UTILITIES-CELL PHONES 578 600 600 1,200 1,200 101-1130-412.2804 TRAVEL, TRAINING, MEETING 4,424 6,100 6,100 6,900 7,900 101-1130-412.2806 MILEAGE REIMBURSEMENT 26 100 100 200 200 101-1130-412.2807 ADVERTISING - 1,000 1,000 1,500 1,500 101-1130-412.2809 POSTAGE & FREIGHT 9 100 100 100 100
101-1130-412.2811 PRINTING SERVICES 56 100 100 100 100
101-1130-412.2812 MEMBERSHIP DUES 832 1,200 1,200 1,200 1,200 101-1130-412.2814 SUBSCRIBE & PUBLICATIONS 1,515 200 200 200 200 101-1130-412.2901 TRAINING & EDUCATION-MOU 23,484 40,000 40,000 20,000 20,000 101-1130-412.2902 EMPLOYEE RECOGNITION AWARD 350 4,000 4,000 4,000 4,000 101-1130-412.2908 EMPLOYEE WELLNESS PROGRAM 757 2,000 2,000 1,000 1,000 101-1130-412.3001 OFFICE SUPPLIES 1,063 300 300 400 400 101-1130-412.3002 OPERATING SUPPLIES 821 500 500 400 400 Other Subtotal $ 134,886 $ 89,800 $ 89,800 $ 104,700 $ 95,300 Human Resources Total $ 426,101 $ 403,200 $ 403,200 $ 439,200 $ 445,100 The Human Resources Department provides a broad range of administrative and technical support to current and future employees, City departments, and the general public.

The Human Resources Department manages employee recruitment & selection, policies and procedures, labor relations, worker’s compensation, and employee training and development. HR also manages employee benefits such as health, retirement, and disability leave to name a few. In addition to this, the department manages and coordinates employee appreciation events and chairs an employee wellness program.

The department’s vision is to continue to provide current benefits to current and future employees, to overcome recruitment challenges and staff current vacancies in different departments, to keep up-to-date with changes in legislation and to ensure compliance with personnel regulations.

The Department’s FY2026/FY2027 Proposed budget allows for:
• The maintenance of current professional services.
• Keep up with the rising cost of pre-employment testing processes. • The training and development of staff.
• The appreciation of employees.

Human Resources
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-1210-413.1001 SALARIES FULL-TIME $ 652,491 $ 593,100 $ 593,100 $ 740,900 $ 770,500 101-1210-413.1002 SALARIES PART-TIME 33,531 68,200 68,200 - - 101-1210-413.1003 OVERTIME 548 1,100 1,100 1,200 1,200
101-1210-413.1008 AUTO ALLOWANCE 6,583 6,300 6,300 7,900 7,900 101-1210-413.1009 CELL PHONE ALLOWANCE 1,205 3,500 3,500 3,500 3,500 101-1210-413.1101 PERS-CITY PORTION 65,650 63,600 63,600 65,700 65,200 101-1210-413.1103 SECTION 125 CAFETERIA 115,588 102,600 102,600 138,200 138,200 101-1210-413.1104 LIFE INSURANCE 3,046 2,300 2,300 2,800 2,800 101-1210-413.1105 UNEMPLOYMENT INSURANCE 2,749 2,900 2,900 3,000 3,000 101-1210-413.1106 WORKER'S COMP INSURANCE 38,606 43,500 43,500 48,200 50,100 101-1210-413.1107 FICA 50,062 44,600 44,600 54,000 56,100 101-1210-413.1108 MGT MEDICAL REIMBURSEMENT 572 400 400 - - 101-1210-413.1112 HRA CONTRIBUTION 6,761 - - - -
Labor Subtotal $ 977,393 $ 932,100 $ 932,100 $ 1,065,400 $ 1,098,500 Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Other Costs
101-1210-413.2006 PROFESSIONAL SERVICES $ 76,232 $ 74,300 $ 74,300 $ 91,600 $ 88,600 101-1210-413.2027 BANKING/FIN SRVCS CHARGES 31,847 25,200 25,200 36,800 37,900 101-1210-413.2101 TEMPORARY STAFFING 22,982 1,100 1,100 7,200 7,600 101-1210-413.2102 ADMINISTRATION CHARGES 1,379 2,100 2,100 2,000 2,000 101-1210-413.2104 TECHNICAL SERVICES 14,851 8,100 8,100 11,100 11,600 101-1210-413.2705 UTILITIES-CELL PHONES 1,464 500 500 300 300 101-1210-413.2804 TRAVEL, TRAINING, MEETING 5,355 15,600 15,600 15,600 16,000 101-1210-413.2809 POSTAGE & FREIGHT - - - - -
101-1210-413.2811 PRINTING SERVICES - - - - -
101-1210-413.2812 MEMBERSHIP DUES 875 1,100 1,100 1,500 1,500 101-1210-413.2813 FEES & LICENSES 280 - - 400 -
101-1210-413.2814 SUBSCRIBE & PUBLICATION 79 600 600 500 500 101-1210-413.2902 EMPLOYEE RECOGNITION AWRD 577 500 500 1,000 1,000 101-1210-413.3001 OFFICE SUPPLIES 1,886 2,900 2,900 3,300 3,500 101-1210-413.3002 OPERATING SUPPLIES 1,171 3,000 3,000 2,900 3,000 101-1210-413.3022 SMALL TOOLS/NON-CAPITAL 1,953 - - 2,000 1,000 Other Subtotal $ 160,931 $ 135,000 $ 135,000 $ 176,200 $ 174,500 Finance Total $ 1,138,323 $ 1,067,100 $ 1,067,100 $ 1,241,600 $ 1,273,000 The Finance Division plays a vital role in supporting the City’s fiscal responsibility and long-term financial health. Its primary mission is to safeguard the assets of the City and Successor Agency, ensure sound financial management, and promote the responsible use of public resources. Through continuous monitoring of revenues and expenditures, the Division helps maintain a balanced budget and ensures the City lives within its means. The Finance team serves a wide range of stakeholders, including the public, City departments, employees, and the City Council. Core responsibilities include managing the City’s financial operations such as accounts payable and receivable, employee payroll, cashiering, business licensing, grant administration, and debt management. The Division also oversees treasury services, investment management, and general accounting, while offering financial guidance to departments and elected officials.

In addition, the Finance Division is responsible for all auditing and financial reporting for the City. It prepares key documents such as the Annual Financial Statements Report and the Citywide Budget, along with other reports designed for internal and external stakeholders. The Division upholds a strong internal control environment to ensure compliance with federal, state, and local regulations, as well as City policies and procedures.

The Finance team strives to build public and organizational trust by delivering exceptional customer service, maintaining the highest standards of integrity and professionalism, and embracing modern technologies to enhance financial transparency and efficiency.

Finance
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Other Costs
101-1220-413.2001 ATTORNEY SERVICES $ 112,533 $ 63,000 $ 63,000 $ 120,000 $ 117,000 101-1220-413.2002 ATTORNEY SERVICES-OTHER 168,000 168,000 168,000 180,000 186,000 Other Subtotal $ 280,533 $ 231,000 $ 231,000 $ 300,000 $ 303,000 City Attorney Total $ 280,533 $ 231,000 $ 231,000 $ 300,000 $ 303,000 The City Attorney is contracted by the City and is typically a member of a law firm who specializes in municipal law. The City Attorney is responsible for legal representation of the City and may provide legal advice to the City Council and City Manager in relation to the operations of the City. The City Attorney is appointed by the City Council and operates as part of the City's management team to assist in transaction matters and ensure efficient operations consistent with the law. The general legal responsibilities of the City Attorney are to provide the legal assistance necessary for formulation and implementation of legislative policies and projects, to represent the best interests of the City, provide an expert level of defense and litigation as necessary, conduct administrative hearings, prepare ordinances, resolutions, contracts and other legal documents and keep the City Council and staff apprised of court rulings and legislation affecting the legal interest of the City. The City Attorney does not represent individual members of the City Council; the City Attorney represents the City as an entire entity. The City Attorney's Office does not represent or provide direct legal advice to City residents.

City Attorney
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Community Development
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-1230-413.1001 SALARIES FULL-TIME $ 431,236 $ 420,300 $ 420,300 $ 509,900 $ 545,600 101-1230-413.1002 SALARIES PART-TIME - - - 38,900 40,800 101-1230-413.1003 OVERTIME - - - 600 600
101-1230-413.1008 AUTO ALLOWANCE 6,877 7,500 7,500 12,200 12,200 101-1230-413.1009 CELL PHONE ALLOWANCE 182 600 600 - -
101-1230-413.1101 PERS-CITY PORTION 34,525 32,600 32,600 41,400 44,300 101-1230-413.1103 SECTION 125 CAFETERIA 67,627 63,700 63,700 80,300 80,300 101-1230-413.1104 LIFE INSURANCE 1,533 1,200 1,200 2,600 2,600 101-1230-413.1105 UNEMPLOYMENT INSURANCE 1,903 1,600 1,600 2,100 2,100 101-1230-413.1106 WORKER'S COMP INSURANCE 26,658 27,200 27,200 35,600 38,100 101-1230-413.1107 FICA 33,408 30,500 30,500 37,400 40,100 101-1230-413.1108 MGT MEDICAL REIMBURSEMENT - 400 400 - - 101-1230-413.1109 PARS CITY CONTRIBUTION - - - - -
101-1230-413.1112 HRA CONTRIBUTION - - - - -
Labor Subtotal $ 603,948 $ 585,600 $ 585,600 $ 761,000 $ 806,700 The vision and mission of the Community Development Department is to guide the City’s development in a manner that enhances Imperial Beach as “Classic Southern California,” promoting and sustaining a high quality of life for the residents of the community, while encouraging viable residential, commercial, and mixed-use development. This can be accomplished by addressing nuisance and blighted areas, proactively building relationships and providing resources for developers and residents, providing accurate GIS mapping, and planning for and accommodating the anticipated growth and development of the City. The Community Development Department directs development and land use following the goals and policies established in the City’s Comprehensive Plans, Zoning Development Regulations, Building Codes, Fire Codes, Adopted City Design Standards, State and Federal Regulations, and Community Engagement. The Community Development Department is comprised of the Planning Division, Building Division, Code Compliance Division, Housing Division, and GIS/Mapping Division within the City.

The core activities of the Planning Division are segmented in two areas: current planning and long-range planning. Current planning provides the community with land use and development services to those seeking to improve their property and to process applications for new development in an effective and efficient manner. The development process guides the development and design of all new development including residential, commercial, and mixed-use development projects in a manner consistent with both maintaining Imperial Beach as “Classic Southern California” while meeting local, state, and federal regulations.

Long-range planning refers to the development, implementation, and reporting on visioning and goals of the City. This includes composing and implementing policy documents such as the Local Coastal Program and the City’s General Plan as well as seeking opportunities to assess current and future risks to the City and finding the means and methods to adequately plan to ensure the City’s resilience. Additionally, there are constantly changing regulations that the City is required to meet and report on a yearly basis regarding these guiding documents. Planners are required to stay informed of these changing regulations and to determine the best methodology to properly ensure the City is in compliance.

Special Projects/Tasks for the Community Development Department over the next two fiscal years include:
• Economic Opportunity Study/Analysis
• Site Analysis for City owned parcels
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Community Development (cont'd)
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Other Costs
101-1230-413.2102 ADMINISTRATION CHARGES 1,455 - - 15,000 15,000 101-1230-413.2006 PROFESSIONAL SERVICES 37,244 54,000 147,775 112,000 19,500 101-1230-413.2002 ATTORNEY SERVICES-OTHER - - - 12,500 12,500 101-1230-413.2104 TECHNICAL SERVICES 128 - - 1,500 1,500 101-1230-413.2705 UTILITIES - CELL PHONES 1,455 - - 2,600 2,600 101-1230-413.2804 TRAVEL, TRAINING, MEETING 3,919 10,500 10,500 5,000 5,000 101-1230-413.2806 MILEAGE REIMBURSEMENT - 200 200 100 100 101-1230-413.2807 ADVERTISING 1,699 2,000 2,000 2,000 2,000 101-1230-413.2809 POSTAGE & FREIGHT - 100 100 100 100
101-1230-413.2811 PRINTING SERVICES 202 600 600 300 300 101-1230-413.2812 MEMBERSHIP DUES 675 1,200 1,200 1,600 1,600 101-1230-413.2814 SUBSCRIBE & PUBLICATIONS - 200 200 - - 101-1230-413.2902 EMPLOYEE RECOGNITION AWRD 1,717 500 500 1,000 1,000 101-1230-413.2904 OTHER SERVICES & CHARGES 89 200 200 400 400 101-1230-413.3001 OFFICE SUPPLIES 797 2,000 2,000 1,000 1,000 101-1230-413.3002 OPERATING SUPPLIES 300 1,500 1,500 2,900 2,200 101-1230-413.4007 SAN DIEGO COUNTY GEN FUND - - - - -
Other Subtotal $ 49,680 $ 73,000 $ 166,775 $ 158,000 $ 64,800 CIP Other Costs
101-1230-513.2006 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - CIP Other Subtotal $ - $ - $ - $ - $ -
Comm. Development Total $ 653,628 $ 658,600 $ 752,375 $ 919,000 $ 871,500 DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-1910-419.1001 SALARIES FULL-TIME $ 162,865 $ 219,700 $ 219,700 $ 187,300 $ 199,300 101-1910-419.1002 SALARIES PART-TIME 38,012 52,100 52,100 67,000 70,300 101-1910-419.1003 OVERTIME 1,116 2,700 2,700 2,900 3,100 101-1910-419.1101 PERS-CITY PORTION 18,056 21,200 21,200 20,000 21,200 101-1910-419.1103 SECTION 125 CAFETERIA 32,454 48,000 48,000 61,000 61,000 101-1910-419.1104 LIFE INSURANCE 289 600 600 600 600
101-1910-419.1105 UNEMPLOYMENT INSURANCE 1,357 2,000 2,000 2,200 2,200 101-1910-419.1106 WORKER'S COMP INSURANCE 11,695 18,300 18,300 17,300 18,300 101-1910-419.1107 FICA 15,236 17,300 17,300 15,200 16,000 101-1910-419.1109 PARS CITY CONTRIBUTION 125 2,000 2,000 - - Labor Subtotal $ 281,205 $ 383,900 $ 383,900 $ 373,500 $ 392,000 Other Costs
101-1910-419.2006 PROFESSIONAL SERVICES $ 2,967 $ 3,000 $ 3,000 $ 5,500 $ 5,500 101-1910-419.2018 FIRE EXTINGUISHER SERVICE 444 800 800 1,300 1,300 101-1910-419.2022 PEST CONTROL SERVICE 4,706 7,800 7,800 9,200 6,300 101-1910-419.2023 SECURITY & ALARM 5,406 12,600 12,600 7,400 7,800 101-1910-419.2104 TECHNICAL SERVICES 61,238 74,000 74,000 70,600 73,300 101-1910-419.2502 RENT-EQUIPMENT 110 500 500 500 500
101-1910-419.2701 GAS & ELECTRIC (SDG&E) 105,918 84,000 84,000 115,000 120,800 101-1910-419.2702 UTILITIES-WATER 41,019 36,800 36,800 47,000 49,400 101-1910-419.2703 UTILITIES-SEWER 13,334 15,500 15,500 15,000 15,800 101-1910-419.2705 UTILITIES-CELL PHONES 1,753 - - 1,800 1,800 101-1910-419.2801 MAINTENANCE & REPAIR 37,142 31,600 31,600 50,000 50,000 101-1910-419.2813 FEES & LICENSES - 1,600 1,600 2,200 2,300 101-1910-419.2901 TRAINING & EDUCATION-MOU - - - - -
101-1910-419.3002 OPERATING SUPPLIES 22,398 26,300 26,300 25,000 26,300 101-1910-419.3022 SMALL TOOLS/NON-CAPITAL 382 1,100 1,100 1,000 1,100 Other Subtotal $ 296,816 $ 295,600 $ 295,600 $ 351,500 $ 362,200 Facilities Maintenance Total $ 578,021 $ 679,500 $ 679,500 $ 725,000 $ 754,200 The Facilities Maintenance Division is part of the Public Works Department and is responsible for the maintenance of several public buildings. The structures at City Hall, Senior Citizens Center, Sports Park Recreation Center, Public Works Facility, Dempsey Holder Safety Center, and several smaller structures such as restroom facilities, are all maintained by the City.

Many of these structures are aging and require constant maintenance and updating the facilities in good order. In the past few years, a significant remodel of City Hall and Public Works has been completed. There are more remodeling projects and structure replacements on the horizon.

Facilities Maintenance
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-1920-419.1103 SECTION 125 CAFETERIA $ 28,482 $ 31,500 $ 31,500 $ 33,400 $ 34,400 101-1920-419.1110 PENSION EXPENSE 493,465 484,000 720,400 811,600 889,000 Labor Subtotal $ 521,947 $ 515,500 $ 751,900 $ 845,000 $ 923,400 Other Costs
101-1920-419.2017 COPIER LEASES $ 7,516 $ 37,200 $ 37,200 $ 45,200 $ 47,400 101-1920-419.2502 RENT-EQUIPMENT - 1,000 1,000 - -
101-1920-419.2605 ABC-TECHNOLOGY SVC CHARGE 868,600 1,212,900 947,900 1,189,700 1,204,200 101-1920-419.2606 ABC-RISK MGMT SVC CHARGE 766,600 890,800 890,800 757,100 820,400 101-1920-419.2607 ABC-FMP EQUIPMENT CHARGE 536,700 560,500 532,000 543,600 550,400 101-1920-419.2608 ABC-FACILITIES CHARGES 146,000 146,000 146,000 145,800 145,700 101-1920-419.2705 UTILITIES-CELL PHONES 2,737 3,500 3,500 - - 101-1920-419.2801 MAINTENANCE & REPAIR - 1,000 1,000 - - 101-1920-419.2809 POSTAGE & FREIGHT 8,867 8,400 8,400 9,300 9,500 101-1920-419.2812 MEMBERSHIP DUES 36,318 33,500 33,500 37,300 38,300 101-1920-419.2904 OTHER SERVICE & CHARGES - - - - -
101-1920-419.3001 OFFICE SUPPLIES 116 6,300 6,300 6,000 6,000 101-1920-419.3002 OPERATING SUPPLIES - - - - -
101-1920-419.4001 PRINCIPAL PMT-CITY LOAN 42,824 - - - - 101-1920-419.4002 INTEREST PMT-CITY LOAN 1,178 - - - -
101-1920-419.5004 EQUIPMENT - - - - -
101-1920-419.5008 CAPITAL OUTLAY - LEASES - - - - -
101-1920-419.9003 TRANSFER OUT 1,843,300 - 588,500 685,000 15,000 Other Subtotal $ 4,260,757 $ 2,901,100 $ 3,196,100 $ 3,419,000 $ 2,836,900 Non-Departmental Total $ 4,782,704 $ 3,416,600 $ 3,948,000 $ 4,264,000 $ 3,760,300 A variety of the City’s expenditures are not attributable to any specific department, but rather provide services or benefits to all functions of City Government. For instance, the CalPERS unfunded accrued liability, and the funding of the Internal Service Funds represent a majority of the NonDepartmental budget.

The Department's FY2026/FY2027 Proposed budget provides for the following projects:
• Continued payment of the CalPERS Unfunded Accrued Liability (UAL) • Increased payments to the Internal Service Funds due to rising costs for support services Non-Departmental
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Other Costs
101-3010-421.2006 PROFESSIONAL SERVICES $ 8,301,634 $ 8,824,700 $ 8,824,700 $ 8,709,700 $ 9,015,000 101-3010-421.2104 TECHNICAL SERVICES 49,552 61,200 61,200 70,700 70,200 101-3010-421.2125 RCS PROGRAM 16,074 16,000 16,000 17,300 18,000 101-3010-421.3002 OPERATING SUPPLIES - 5,000 5,000 2,500 2,500 Other Subtotal $ 8,367,260 $ 8,906,900 $ 8,906,900 $ 8,800,200 $ 9,105,700 Sheriff Total $ 8,367,260 $ 8,906,900 $ 8,906,900 $ 8,800,200 $ 9,105,700 The City of Imperial Beach contracts with the San Diego County Sheriff to provide law enforcement services in the City. In recent years, the crime rate in Imperial Beach has been one of the lowest among the coastal cities within the San Diego County.

The current five-year contract with the San Diego County Sheriff expires June 30, 2026. The cost for services will be 3.5% beginning July 1, 2025 then 3.5% each year thereafter.

Sheriff
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-3020-422.1001 SALARIES FULL-TIME $ 1,591,600 $ 1,768,300 $ 1,768,300 $ 1,869,800 $ 2,032,200 101-3020-422.1002 SALARIES PART-TIME 31,792 93,300 93,300 66,800 70,100 101-3020-422.1003 OVERTIME 270,093 153,300 153,300 133,400 139,600 101-3020-422.1006 FLSA WAGES 31,707 67,400 67,400 74,800 78,300 101-3020-422.1008 AUTO ALLOWANCE - - - 10,700 12,500
101-3020-422.1101 PERS-CITY PORTION 568,625 608,400 705,300 791,000 847,400 101-3020-422.1103 SECTION 125 CAFETERIA 260,225 265,400 265,400 294,700 304,800 101-3020-422.1104 LIFE INSURANCE 2,634 3,200 3,200 3,400 3,700 101-3020-422.1105 UNEMPLOYMENT INSURANCE 5,835 7,400 7,400 7,400 7,400 101-3020-422.1106 WORKER'S COMP INSURANCE 92,737 124,800 124,800 129,100 140,300 101-3020-422.1107 FICA 138,857 130,700 130,700 137,100 149,300 101-3020-422.1108 MGT MEDICAL REIMBURSEMENT - 400 400 - - 101-3020-422.1109 PARS CITY CONTRIBUTION 95 - - - -
101-3020-422.1112 HRA CONTRIBUTION 26,931 - - - -
Labor Subtotal $ 3,021,131 $ 3,222,600 $ 3,319,500 $ 3,518,200 $ 3,785,600 Other Costs
101-3020-422.2006 PROFESSIONAL SERVICES $ 55,008 $ 66,400 $ 66,400 $ 64,500 $ 66,300 101-3020-422.2104 TECHNICAL SERVICES 137,230 137,600 137,600 157,900 165,800 101-3020-422.2125 RCS PROGRAM 7,182 7,600 7,600 9,600 10,100 101-3020-422.2705 UTILITIES-CELL PHONES 3,291 3,500 3,500 4,100 4,100 101-3020-422.2801 MAINTENANCE & REPAIR 67,494 60,000 60,000 55,000 55,000 101-3020-422.2902 EMPLOYEE RECOGNITION AWRD - - - 1,000 1,000 101-3020-422.2804 TRAVEL, TRAINING, MEETING 3,608 15,500 15,500 17,600 19,100 101-3020-422.2812 MEMBERSHIP DUES 750 1,300 1,300 1,900 1,900 101-3020-422.2813 FEES & LICENSES 800 3,800 3,800 3,800 3,800 101-3020-422.2814 SUBSCRIBE & PUBLICATIONS - 900 900 800 800 101-3020-422.2904 OTHER SERVICES & CHARGES 18,040 12,500 12,500 14,500 14,500 101-3020-422.3001 OFFICE SUPPLIES 434 700 700 700 700
101-3020-422.3002 OPERATING SUPPLIES 69,171 71,000 71,000 67,000 67,900 101-3020-422.3022 SMALL TOOLS/NON-CAPITAL 1,717 2,000 2,000 2,000 2,000 101-3020-422.5004 EQUIPMENT 73,800 23,800 43,697 9,900 - Other Subtotal $ 438,524 $ 406,600 $ 426,497 $ 410,300 $ 413,000 Fire Department Total $ 3,459,655 $ 3,629,200 $ 3,745,997 $ 3,928,500 $ 4,198,600 The Fire-Rescue Division, being an all-hazards department, responds to 911 calls for assistance in the city, as well as in surrounding communities and anywhere in the State when needed. The Fire-Rescue Department's call volume has increased over the years and responded to 2979 calls for service in 2024. The Department also provides Emergency Management, Fire Prevention, and education services for the community.

The Department will continue to meet crucial departmental needs by focusing on succession planning, Fire Prevention and Fire Department operations with the use of existing budgeted personnel.

It is a priority of the Department to seek out new grant opportunities to fund fire apparatus and equipment purchases or fulfill training needs and using our internal resources to the best of our ability.

Fire
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-3030-423.1001 SALARIES FULL-TIME $ 726,195 $ 694,000 $ 694,000 $ 826,600 $ 877,800 101-3030-423.1002 SALARIES PART-TIME 336,449 434,400 434,400 566,900 592,600 101-3030-423.1003 OVERTIME 49,446 21,500 21,500 16,900 17,800 101-3030-423.1007 STAND-BY PAY 2,195 - - - -
101-3030-423.1008 AUTO ALLOWANCE 660 - - 5,300 5,300
101-3030-423.1009 CELL PHONE ALLOWANCE 605 2,000 2,000 2,000 2,000 101-3030-423.1101 PERS-CITY PORTION 150,717 143,500 143,500 189,300 201,000 101-3030-423.1103 SECTION 125 CAFETERIA 170,856 159,200 159,200 182,900 182,900 101-3030-423.1104 LIFE INSURANCE 7,601 9,300 9,300 8,300 8,300 101-3030-423.1105 UNEMPLOYMENT INSURANCE 12,423 17,000 17,000 13,900 13,900 101-3030-423.1106 WORKER'S COMP INSURANCE 61,620 75,200 75,200 91,800 96,900 101-3030-423.1107 FICA 66,830 58,500 58,500 67,100 70,500 101-3030-423.1108 MGT MEDICAL REIMBURSEMENT 403 400 400 - - 101-3030-423.1109 PARS CITY CONTRIBUTION 10,199 13,700 13,700 21,300 22,600 101-3030-423.1112 HRA CONTRIBUTION 5,506 - - - -
Labor Subtotal $ 1,601,706 $ 1,628,700 $ 1,628,700 $ 1,992,300 $ 2,091,600 Other Costs
101-3030-423.2006 PROFESSIONAL SERVICES $ 30,462 $ 7,300 $ 7,300 $ 16,200 $ 16,900 101-3030-423.2104 TECHNICAL SERVICES 20,414 17,200 17,200 21,800 24,200 101-3030-423.2125 RCS PROGRAM 12,335 12,600 12,600 11,800 12,500 101-3030-423.2503 RENT-UNIFORMS 6,821 9,000 9,000 10,700 11,200 101-3030-423.2705 UTILITIES-CELL PHONES 4,767 7,400 7,400 4,900 4,900 101-3030-423.2801 MAINTENANCE & REPAIR 7,199 13,300 13,300 15,000 15,000 101-3030-423.2804 TRAVEL, TRAINING, MEETING 8,443 10,300 10,300 10,000 10,000 101-3030-423.2808 COMMUNITY PROGRAMS 72 500 500 500 500 101-3030-423.2809 POSTAGE & FREIGHT - 200 200 200 200
101-3030-423.2811 PRINTING SERVICES - 500 500 500 500
101-3030-423.2812 MEMBERSHIP DUES 30 1,000 1,000 700 700 101-3030-423.2902 EMPLOYEE RECOGNITION AWRD 1,391 2,000 2,000 2,000 2,000 101-3030-423.3001 OFFICE SUPPLIES 326 2,000 2,000 1,000 1,000 101-3030-423.3002 OPERATING SUPPLIES 27,054 18,000 18,000 15,000 15,000 101-3030-423.3005 MEDICAL SUPPLIES 2,959 3,000 3,000 3,200 3,300 101-3030-423.3022 SMALL TOOLS/NON-CAPITAL - 500 500 - - 101-3030-423.5007 PORT EQUIPMENT-REIMBURSABLE 26,994 130,800 130,800 134,700 138,800 Other Subtotal $ 149,268 $ 235,600 $ 235,600 $ 250,200 $ 258,700 Marine Safety Total $ 1,750,975 $ 1,864,300 $ 1,864,300 $ 2,242,500 $ 2,350,300 Marine Safety
The Marine Safety Division provides lifeguard services for approximately 4 miles of ocean front coastline and provides public safety services daily from sunrise to sunset. The Imperial Beach service area has many unique challenges. The division serves an area that is bordered by water on three sides and frequently interacts with outside agencies to provide water rescues. Additionally, the division often has the added difficulty of cross-border water quality issues.

The Ocean Lifeguards of the Marine Safety Division are highly trained and can respond to a variety of aquatic and coastal emergencies. All fulltime Lifeguards are EMT’s, Emergency Vehicle Operators, Rescue Water-Craft Operators, Rescue SCUBA Divers, Swift Water-Flood Rescue Technicians, and PC832 (Powers of Arrest) Certified.

The members of this division respond to emergencies, make aquatic rescues, enforce Municipal Codes, and serve as ambassadors to the City of Imperial Beach. The Division is funded primarily by the San Diego Unified Port District through their Municipal Services Agreement (MSA).

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-3035-423.1002 SALARIES PART-TIME $ 8,807 $ - $ - $ 10,000 $ 10,000 101-3035-423.1003 SALARIES PART-TIME - - - 1,000 1,000
101-3035-423.1105 UNEMPLOYMENT INSURANCE 306 - - - -
101-3035-423.1106 WORKER'S COMP INSURANCE 610 - - - -
101-3035-423.1107 FICA 129 - - - -
101-3035-423.1109 PARS CITY CONTRIBUTION 332 - - - -
Labor Subtotal $ 10,184 $ - $ - $ 11,000 $ 11,000
Other Costs
101-3035-423.2006 PROFESSIONAL SERVICES $ - $ 8,600 $ 8,600 $ 15,000 $ 15,000 101-3035-423.2503 RENT-UNIFORMS 1,538 4,000 4,000 4,000 4,000 101-3035-423.2804 TRAVEL, TRAINING, MEETING - 2,200 2,200 2,200 2,200 101-3035-423.2808 COMMUNITY PROGRAMS - 6,000 6,000 6,000 6,000 101-3035-423.3002 OPERATING SUPPLIES 6,423 3,200 3,200 3,200 3,200 Other Subtotal $ 7,960 $ 24,000 $ 24,000 $ 30,400 $ 30,400 Junior Lifeguard Total $ 18,145 $ 24,000 $ 24,000 $ 41,400 $ 41,400 Junior Lifeguard
The Marine Safety Division also provides and manages the Junior Lifeguard Program. This skills-based program began in 1995 and is designed to introduce and expand knowledge of the ocean environment. Open to youth ages 9-17, the program uses education, physical training, and mentorship to develop both physical and mental fitness, confidence, and respect for their environment and each other.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-3040-424.1001 SALARIES FULL-TIME $ 211,635 $ 406,300 $ 406,300 $ 294,500 $ 315,400 101-3040-424.1002 SALARIES PART-TIME - - - - -
101-3040-424.1003 OVERTIME - - - 1,200 1,200
101-3040-424.1008 AUTO ALLOWANCE 2,571 3,600 3,600 3,600 3,600 101-3040-424.1009 CELL PHONE ALLOWANCE - - - - -
101-3040-424.1101 PERS-CITY PORTION 14,699 31,200 31,200 23,200 24,800 101-3040-424.1103 SECTION 125 CAFETERIA 45,648 79,600 79,600 61,000 61,000 101-3040-424.1104 LIFE INSURANCE 813 1,500 1,500 900 900 101-3040-424.1105 UNEMPLOYMENT INSURANCE 911 2,000 2,000 1,300 1,300 101-3040-424.1106 WORKER'S COMP INSURANCE 11,850 27,700 27,700 20,100 21,500 101-3040-424.1107 FICA 16,349 31,000 31,000 22,500 24,100 101-3040-424.1109 PARS CITY CONTRIBUTION - - - - -
Labor Subtotal $ 304,477 $ 582,900 $ 582,900 $ 428,300 $ 453,800 Other Costs
101-3040-424.2006 PROFESSIONAL SERVICES $ 166,221 $ 35,000 $ 35,000 $ 4,600 $ 10,000 101-3040-424.2016 PLAN CHECK SERVICES 140,468 45,000 45,000 60,000 60,000 101-3040-424.2104 TECHNICAL SERVICES - 10,000 10,000 - - 101-3040-424.2503 RENT-UNIFORMS - 500 500 500 500
101-3040-424.2705 UTILITIES-CELL PHONES 2,110 2,400 2,400 1,200 1,200 101-3040-424.2804 TRAVEL, TRAINING, MEETING 495 4,500 4,500 4,500 4,500 101-3040-424.2809 POSTAGE & FREIGHT - 100 100 100 100
101-3040-424.2811 PRINTING SERVICES 112 300 300 300 300 101-3040-424.2812 MEMBERSHIP DUES 250 800 800 800 800
101-3040-424.2814 SUBSCRIBE & PUBLICATIONS 145 - - - -
101-3040-424.3001 OFFICE SUPPLIES - 100 100 100 100
101-3040-424.3002 OPERATING SUPPLIES 147 1,100 1,100 3,700 2,200 101-3040-424.3022 SMALL TOOLS/NON-CAPITAL - 500 500 300 300 Other Subtotal $ 309,947 $ 100,300 $ 100,300 $ 76,100 $ 80,000 Building & Housing Inspection Total $ 614,424 $ 683,200 $ 683,200 $ 504,400 $ 533,800 Building & Housing Inspection
The Building Division, a division of the Community Development Department, is responsible for the enforcement of state and municipal codes/ordinances ensuring that minimum safety standards are met for the safeguarding of public health, welfare, and safety through the regulation and control of the design, construction, quality of materials, use, occupancy, location, and maintenance of all buildings and structures, including electrical, mechanical and plumbing systems. To respond to development activities that will continue to take place in Imperial Beach, the Building Division will continue to provide plan check and inspection services, augmented with contract services, to maintain the highest quality service to the citizens of Imperial Beach. Building staff will continue to take on primary responsibility for construction inspection services for the City's building projects. As the City faces new challenges and updated code requirements in the building construction arena, it is the Division’s goal to consistently provide the most effective and efficient services to the construction industry and Imperial Beach residents, and to continue the Division’s mission to establish and maintain a safe, community oriented, building permit, plan review, and building inspection process.

The primary focus of the building division in terms of special projects/tasks over the next two fiscal years will be the following:
• California Building Code Cycle Update
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Other Costs
101-3050-425.2006 PROFESSIONAL SERVICES $ 386,592 $ 299,500 $ 299,500 $ 428,200 $ 456,000 Other Subtotal $ 386,592 $ 299,500 $ 299,500 $ 428,200 $ 456,000 Animal Control Total $ 386,592 $ 299,500 $ 299,500 $ 428,200 $ 456,000 The City of Imperial Beach contracts for animal care and shelter services including dead animal removal. The goal of the City is that the agency that is selected to provide such services expands to include community outreach and education programs.

Animal Control
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY22
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-3070-427.1001 SALARIES FULL-TIME $ 88,348 $ 82,700 $ 82,700 $ 85,300 $ 92,200 101-3070-427.1002 SALARIES PART-TIME 41,752 39,800 39,800 43,800 43,800 101-3070-427.1003 OVERTIME - 1,200 1,200 1,200 1,200
101-3070-427.1101 PERS-CITY PORTION 14,075 13,900 13,900 10,200 10,700 101-3070-427.1103 SECTION 125 CAFETERIA 20,517 17,700 17,700 20,300 20,300 101-3070-427.1104 LIFE INSURANCE 82 200 200 200 200
101-3070-427.1105 UNEMPLOYMENT INSURANCE 780 900 900 900 900 101-3070-427.1106 WORKER'S COMP INSURANCE 7,528 8,400 8,400 8,800 9,300 101-3070-427.1107 FICA 9,953 6,900 6,900 7,100 7,600
Labor Subtotal $ 183,035 $ 171,700 $ 171,700 $ 177,800 $ 186,200 Other Costs
101-3070-427.2006 PROFESSIONAL SERVICES $ 1,028 $ 4,000 $ 4,000 $ 7,000 $ 7,000 101-3070-427.2104 TECHNICAL SERVICES 4,500 5,000 5,000 4,500 4,500 101-3070-427.2705 UTILITIES-CELL PHONES 1,360 2,000 2,000 1,700 1,700 101-3070-427.2804 TRAVEL, TRAINING, MEETING 2,754 4,000 4,000 2,800 2,800 101-3070-427.2806 MILEAGE REIMBURSEMENT - 300 300 500 500 101-3070-427.2809 POSTAGE & FREIGHT - 100 100 100 100
101-3070-427.2811 PRINTING SERVICES - 100 100 100 100
101-3070-427.2812 MEMBERSHIP DUES 200 300 300 300 300
101-3070-427.2814 SUBSCRIBE & PUBLICATIONS - 100 100 100 100 101-3070-427.3001 OFFICE SUPPLIES 114 100 100 100 100
101-3070-427.3002 OPERATING SUPPLIES 530 300 300 1,100 1,100 101-3070-427.3022 SMALL TOOLS/NON-CAPITAL - 300 300 300 300 Other Subtotal $ 10,486 $ 16,600 $ 16,600 $ 18,600 $ 18,600 Code Compliance Total $ 193,521 $ 188,300 $ 188,300 $ 196,400 $ 204,800 Code Compliance
The Code Compliance Division of the Community Development Department addresses quality of life issues for the Imperial Beach community, such as property appearance, nuisance abatement, land use and zoning violations, and enforces the City’s Municipal Code relating to these areas. The Code Compliance Division does so by responding to and investigating citizen complaints of violations of the City Municipal Code, with an emphasis on voluntary compliance. Code Compliance works together with other City divisions and departments including: Planning and Zoning; Building; Public Safety (including Animal Control); Public Works; and the Sheriff Department to encourage and enforce adherence to State Building Codes, State Health & Safety Regulations, and the Imperial Beach Municipal Code. The Code Compliance Division responds to complaints against private and commercial property. The goal of the Code Compliance Division is to educate and assist Imperial Beach citizens to enhance their neighborhoods and quality of life through cooperation, involvement, and community spirit in the City’s “Classic Southern California” community.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
CIP Other Costs
101-5000-532.2006 PROFESSIONAL SERVICES $ - $ - $ 73,946 $ - $ - CIP Other Subtotal $ - $ - $ 73,946 $ - $ -
Non-Department PW Total $ - $ - $ 73,946 $ - $ -
Public Works goal is to do what we can to support the City’s Mission Statement which is to maintain and enhance Imperial Beach as “Classic Southern California”; a beach-oriented community with a safe, small town, family atmosphere, rich in natural and cultural resources. The different divisions in Public Works all touch on this Mission in various ways. Public Works includes Facilities Maintenance, Street Maintenance, Public Works Administration, Park Maintenance, Tidelands Maintenance, Vehicle Maintenance the Sewer Division. Public Works also manages the Capital Improvements Program for the City.

All of these separate divisions are essential to keeping our City safe, clean, an enjoyable place to reside and visit as well as keeping all our systems current to all required standards.

Budget Highlights:

The Department's FY2026/FY2027 Proposed budget provides for the following projects which are funded through the City's Capital Improvement Program (CIP):
• Palm Avenue Master Plan
• City-wide Roadway Sealing & Rehabilitation
Non-Departmental - PW
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-5010-431.1001 SALARIES FULL-TIME $ 615,945 $ 475,600 $ 475,600 $ 687,600 $ 719,200 101-5010-431.1002 SALARIES PART-TIME - - - - -
101-5010-431.1003 OVERTIME 15,894 2,900 2,900 3,800 4,000 101-5010-431.1007 STAND-BY PAY 14,337 - - - -
101-5010-431.1008 AUTO ALLOWANCE 3,885 2,800 2,800 5,400 5,400 101-5010-431.1009 CELL PHONE ALLOWANCE 946 1,900 1,900 1,800 2,100 101-5010-431.1101 PERS-CITY PORTION 60,011 44,800 44,800 65,300 65,300 101-5010-431.1103 SECTION 125 CAFETERIA 122,547 112,400 112,400 159,500 159,500 101-5010-431.1104 LIFE INSURANCE 1,445 1,500 1,500 1,500 1,500 101-5010-431.1105 UNEMPLOYMENT INSURANCE 3,303 2,800 2,800 3,600 3,400 101-5010-431.1106 WORKER'S COMP INSURANCE 35,871 31,800 31,800 45,800 47,900 101-5010-431.1107 FICA 49,433 35,300 35,300 50,900 53,000 101-5010-431.1108 MANAGEMENT MEDICAL - - - - -
Labor Subtotal $ 923,617 $ 711,800 $ 711,800 $ 1,025,200 $ 1,061,300 Other Costs
101-5010-431.2006 PROFESSIONAL SERVICES $ 58,946 $ 40,000 $ 64,473 $ 60,000 $ 60,000 101-5010-431.2104 TECHNICAL SERVICES 30,734 94,700 67,215 49,700 51,900 101-5010-431.2123 TRAFFIC CONTROL 78,439 78,700 101,202 58,900 61,800 101-5010-431.2502 RENT-EQUIPMENT 1,041 2,500 2,500 2,500 2,600 101-5010-431.2701 GAS & ELECTRIC (SDG&E) 219,387 206,000 206,000 231,000 242,600 101-5010-431.2705 UTILITIES-CELL PHONES 2,804 - - 4,200 4,200 101-5010-431.2801 MAINTENANCE & REPAIR 111,467 66,600 66,600 106,500 111,800 101-5010-431.2804 TRAVEL, TRAINING, MEETING - - - - -
101-5010-431.2813 FEES & LICENSES - 300 300 - -
101-5010-431.3002 OPERATING SUPPLIES 50,174 42,200 42,200 45,600 48,000 101-5010-431.3022 SMALL TOOLS/NON-CAPITAL 1,774 2,000 2,000 5,000 5,300 101-5010-431.5004 EQUIPMENT 42,655 - - - -
Other Subtotal $ 597,420 $ 533,000 $ 552,490 $ 563,400 $ 588,200 Street Maintenance Total $ 1,521,037 $ 1,244,800 $ 1,264,290 $ 1,588,600 $ 1,649,500 The Street Division is responsible for the condition of the City streets. But beyond the obvious, there are many less evident duties that are completed by the Street Division. Sidewalk installation and repair, construction of special projects, maintenance of the Bayshore Bikeway, graffiti removal and many other tasks are often referred to the Street Maintenance Team.

The street maintenance program of the City has been very successful and Imperial Beach enjoys some of the best roads in the County through constant maintenance.

Street Maintenance
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-5020-432.1001 SALARIES FULL-TIME $ 272,868 $ 351,900 $ 351,900 $ 297,000 $ 317,700 101-5020-432.1003 OVERTIME 26 1,200 1,200 800 900
101-5020-432.1008 AUTO ALLOWANCE 4,683 3,200 3,200 5,700 5,700 101-5020-432.1009 CELL PHONE ALLOWANCE 1,070 2,200 2,200 1,500 1,800 101-5020-432.1101 PERS-CITY PORTION 23,158 29,100 29,100 22,600 24,200 101-5020-432.1103 SECTION 125 CAFETERIA 46,029 40,800 40,800 56,900 56,900 101-5020-432.1104 LIFE INSURANCE 865 1,100 1,100 800 800 101-5020-432.1105 UNEMPLOYMENT INSURANCE 1,036 1,500 1,500 1,300 1,200 101-5020-432.1106 WORKER'S COMP INSURANCE 16,416 23,400 23,400 19,600 21,000 101-5020-432.1107 FICA 20,732 25,700 25,700 21,400 22,700 101-5020-432.1108 MGT MEDICAL REIMBURSEMENT 420 - - - - 101-5020-432.1112 HRA CONTRIBUTIONS 6,512 - - - -
Labor Subtotal $ 393,815 $ 480,100 $ 480,100 $ 427,600 $ 452,900 Other Costs
101-5020-432.2503 RENT-UNIFORMS $ 20,170 $ 21,000 $ 21,000 $ 14,000 $ 14,700 101-5020-432.2705 UTILITIES-CELL PHONES 3,039 11,000 11,000 2,400 2,400 101-5020-432.2804 TRAVEL, TRAINING, MEETING 5,577 10,400 10,400 18,400 18,400 101-5020-432.2809 POSTAGE & FREIGHT 158 200 200 200 200 101-5020-432.2811 PRINTING SERVICES 169 400 400 400 400 101-5020-432.2812 MEMBERSHIP DUES - 300 300 300 300
101-5020-432.2902 EMPLOYEE RECOGNITION AWRD 1,749 1,500 1,500 2,000 2,000 101-5020-432.3001 OFFICE SUPPLIES 3,736 3,500 3,500 3,000 3,000 101-5020-432.3002 OPERATING SUPPLIES 4,807 3,000 3,000 4,500 4,500 Other Subtotal $ 39,406 $ 51,300 $ 51,300 $ 45,200 $ 45,900 PW Administration Total $ 433,221 $ 531,400 $ 531,400 $ 472,800 $ 498,800 Public Works Administration
The Public works Administration Department provides administrative services to all of the other Divisions of Public Works. The Department also manages the Capital Improvements Program for the City. Project documentation, inspections, requests for proposals and other support activities are critical to the success of the Department.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-5040-434.1001 SALARIES FULL-TIME $ 51,347 $ 56,400 $ 56,400 $ 59,600 $ 62,000 101-5040-434.1003 OVERTIME - 100 100 - -
101-5040-434.1008 AUTO ALLOWANCE 1,065 1,600 1,600 1,100 1,100 101-5040-434.1009 CELL PHONE ALLOWANCE 121 400 400 400 400 101-5040-434.1101 PERS-CITY PORTION 5,992 5,800 5,800 5,900 5,500 101-5040-434.1103 SECTION 125 CAFETERIA 6,295 7,100 7,100 8,100 8,100 101-5040-434.1104 LIFE INSURANCE 176 200 200 200 200
101-5040-434.1105 UNEMPLOYMENT INSURANCE 137 200 200 200 200 101-5040-434.1106 WORKER'S COMP INSURANCE 3,148 3,500 3,500 3,700 3,900 101-5040-434.1107 FICA 4,002 3,900 3,900 4,200 4,300
101-5040-434.1108 HEALTH REIMBURSEMENT 407 200 200 - -
Labor Subtotal $ 72,690 $ 79,400 $ 79,400 $ 83,400 $ 85,700 Other Costs
101-5040-434.2104 TECHNICAL SERVICES $ 16,199 $ 21,000 $ 21,000 $ 21,000 $ 21,000 101-5040-434.2705 UTILITIES-CELL PHONES - - - - -
101-5040-434.2813 FEES & LICENSES - 2,300 2,300 2,800 2,800 101-5040-434.2904 OTHER SERVICES & CHARGES 9,849 12,000 12,000 8,200 8,200 101-5040-434.3002 OPERATING SUPPLIES - 1,000 1,000 1,000 1,000 Other Subtotal $ 26,048 $ 36,300 $ 36,300 $ 33,000 $ 33,000 Solid Waste Mangement Total $ 98,738 $ 115,700 $ 115,700 $ 116,400 $ 118,700 Imperial Beach’s trash, recycling, and organic waste services are provided by EDCO, a private waste management company under contract with the City. The Environmental and Natural Resources Department manages this contract and ensures the City complies with state regulations for permitting and reporting.

The Department also runs a variety of programs to keep the community clean and safe, including public education, illegal dumping enforcement, street sweeping, hazardous waste collection, community cleanup events, organic recycling, and edible food recovery. These efforts support both environmental sustainability and public health. There are no significant changes to services or funding proposed in this year’s budget.

Solid Waste Management
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-5050-435.1001 SALARIES FULL-TIME $ 205,387 $ 225,600 $ 225,600 $ 238,500 $ 247,800 101-5050-435.1003 OVERTIME - 500 500 - -
101-5050-435.1008 AUTO ALLOWANCE 4,262 6,300 6,300 4,200 4,200 101-5050-435.1009 CELL PHONE ALLOWANCE 484 1,600 1,600 1,600 1,600 101-5050-435.1101 PERS-CITY PORTION 23,952 23,200 23,200 23,400 22,000 101-5050-435.1103 SECTION 125 CAFETERIA 25,179 28,300 28,300 32,500 32,500 101-5050-435.1104 LIFE INSURANCE 706 700 700 700 700
101-5050-435.1105 UNEMPLOYMENT INSURANCE 549 700 700 700 700 101-5050-435.1106 WORKER'S COMP INSURANCE 12,590 14,100 14,100 14,800 15,400 101-5050-435.1107 FICA 16,010 15,800 15,800 16,600 17,300 101-5050-435.1108 MGT MEDICAL REIMBURSEMENT - 200 200 - - 101-5050-435.1112 HRA CONTRIBUTION 5,946 - - - -
Labor Subtotal $ 295,064 $ 317,000 $ 317,000 $ 333,000 $ 342,200 Other Costs
101-5050-435.2001 ATTORNEY SERVICES $ - $ 1,000 $ 1,000 $ 1,000 $ 1,000 101-5050-435.2006 PROFESSIONAL SERVICES 6,000 8,000 8,000 8,000 8,000 101-5050-435.2104 TECHNICAL SERVICES 6,805 16,000 16,000 13,500 13,500 101-5050-435.2705 UTILITIES-CELL PHONES 359 600 600 600 600 101-5050-435.2801 MAINTENANCE & REPAIR 34,330 33,600 33,600 40,000 41,800 101-5050-435.2804 TRAVEL, TRAINING, MEETING 2,638 5,500 5,500 4,500 4,500 101-5050-435.2812 MEMBERSHIPS/DUES 5,870 4,000 4,000 4,400 4,400 101-5050-435.2813 FEES & LICENSES 17,666 19,800 19,800 19,800 21,800 101-5050-435.2901 TRAINING & EDUCATION-MOU - - - - -
101-5050-435.2904 OTHER SERVICES & CHARGES 8,592 10,500 10,500 10,500 10,500 101-5050-435.3002 OPERATING SUPPLIES 765 2,000 2,000 2,000 2,000 Other Subtotal $ 83,025 $ 101,000 $ 101,000 $ 104,300 $ 108,100 CIP Other Costs
101-5050-540.2006 PROFESSIONAL SERVICES $ 37,190 $ 121,900 $ 121,900 $ 60,000 $ 60,000 CIP Other Subtotal $ 37,190 $ 121,900 $ 121,900 $ 60,000 $ 60,000 Storm Drainage Total $ 415,278 $ 539,900 $ 539,900 $ 497,300 $ 510,300 Storm Drainage
Stormwater management is an essential City service that helps reduce the risk of flooding and prevent pollution from rainwater runoff that can carry debris and contaminants into our local waterways. Imperial Beach is required to follow a Regional Storm Water Permit, which sets rules for protecting water quality at the local, regional, and watershed levels. The Environmental and Natural Resources Department leads the City’s efforts to meet these requirements by coordinating pollution prevention activities across City departments and partnering with other agencies in the San Diego Bay and Tijuana River watersheds. The program also benefits from regional consultant support and shared funding agreements with nearby cities to monitor and improve water quality. A new version of the Regional Storm Water Permit is expected by January 2026 and will introduce updated requirements for monitoring and reporting. The City is committed to meeting these new obligations and will work to implement as many of the changes as possible within the current budget before requesting additional funding.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account #
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-6010-451.1001 SALARIES FULL-TIME $ 271,338 $ 355,400 $ 355,400 $ 177,000 $ 193,600 101-6010-451.1002 SALARIES PART-TIME 68,618 113,100 113,100 198,100 208,000 101-6010-451.1003 OVERTIME 2,545 2,900 2,900 5,800 6,100 101-6010-451.1008 AUTO ALLOWANCE 4,667 7,900 7,900 - -
101-6010-451.1009 CELL PHONE ALLOWANCE - - - - -
101-6010-451.1101 PERS-CITY PORTION 26,428 31,700 31,700 15,000 16,100 101-6010-451.1103 SECTION 125 CAFETERIA 43,121 43,200 43,200 40,600 40,600 101-6010-451.1104 LIFE INSURANCE 792 2,000 2,000 1,800 1,800 101-6010-451.1105 UNEMPLOYMENT INSURANCE 2,214 3,000 3,000 4,800 4,800 101-6010-451.1106 WORKER'S COMP INSURANCE 19,033 30,300 30,300 25,500 27,300 101-6010-451.1107 FICA 25,900 27,100 27,100 16,100 17,200 101-6010-451.1108 MGT MEDICAL REIMBURSEMENT 420 400 400 - - 101-6010-451.1109 PARS CITY CONTRIBUTION 421 1,400 1,400 6,900 7,400 101-6010-451.1112 HRA CONTRIBUTIONS 1,379 - - - -
Labor Subtotal $ 466,877 $ 618,400 $ 618,400 $ 491,600 $ 522,900 Other Costs
101-6010-451.2006 PROFESSIONAL SERVICES $ 7,855 $ 52,000 $ 87,000 $ 5,000 $ 5,000 101-6010-451.2027 BANKING/FINANCE SVC CHARGES 519 1,000 1,000 5,000 5,000 101-6010-451.2104 TECHNICAL SERVICES - 5,800 5,800 - -
101-6010-451.2107 CONTRACTS - RECREATION 20,291 6,000 6,000 23,000 25,000 101-6010-451.2503 UNIFORMS 1,274 1,000 1,000 1,000 1,000 101-6010-451.2701 GAS & ELECTRIC (SDG&E) 6,401 12,200 12,200 6,500 6,500 101-6010-451.2702 UTILITIES-WATER 11,795 15,000 15,000 13,000 13,000 101-6010-451.2705 UTILITIES-CELL PHONES 4,753 2,900 2,900 9,600 9,600 101-6010-451.2804 TRAVEL, TRAINING, MEETINGS 6,966 4,500 4,500 9,500 11,700 101-6010-451.2807 ADVERTISING 4,359 2,000 2,000 1,500 1,500 101-6010-451.2808 COMMUNITY PROGRAMS 155 3,600 3,600 2,600 2,600 101-6010-451.2809 POSTAGE 10 - - 100 100
101-6010-451.2811 PRINTING SERVICES - 1,200 1,200 500 500 101-6010-451.2812 MEMBERSHIP & DUES 1,670 1,900 1,900 2,100 2,100 101-6010-451.2814 SUBSCRIPTIONS 532 5,800 5,800 600 600 101-6010-451.2830 SCHOLARSHIPS - 5,000 5,000 5,000 5,000 101-6010-451.2902 EMPLOYEE RECOGNITION AWRD 595 500 500 1,000 1,000 101-6010-451.3001 OFFICE SUPPLIES 1,461 1,100 1,100 800 800 101-6010-451.3002 OPERATING SUPPLIES 4,733 9,500 9,500 2,500 2,500 101-6010-451.3005 MEDICAL SUPPLIES 707 500 500 - -
101-6010-451.5004 EQUIPMENT 11 - - - -
Other Subtotal $ 74,086 $ 131,500 $ 166,500 $ 89,300 $ 93,500 Parks & Recreation Total $ 540,964 $ 749,900 $ 784,900 $ 580,900 $ 616,400 The Parks, Recreation and Community Services Department began in June 2021 and was established to serve residents and visitors by providing recreational opportunities and community services programs for all. The programs and services offered through the department provide an opportunity to improve the health, wellness, and quality of life for all residents. The department is made up of several divisions such as Senior Services, Recreation, Community Events which includes special events in the City.

The Recreation Department provides a variety of programs and recreational opportunities to include preschool aged youth to older adults. The programs administrated through the department include indoor and outdoor activities that meets the needs and interest of a diverse population. The department partners with outside agencies to increase recreation, health and wellness, fitness, creative arts and nature opportunities and programs for all. The department researches and applies for grants and sponsorships to be fiscally responsible and works to help foster a healthy vibrant community and enhance the quality of life for all residents of Imperial Beach.

Parks & Recreation
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account #
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-6014-451.1001 SALARIES FULL-TIME $ - $ - $ - $ 83,900 $ 88,000 101-6014-451.1002 SALARIES PART-TIME - - - - -
101-6014-451.1003 OVERTIME - - - 600 600
101-6014-451.1008 AUTO ALLOWANCE - - - - -
101-6014-451.1009 CELL PHONE ALLOWANCE - - - - -
101-6014-451.1101 PERS-CITY PORTION - - - 6,600 6,900
101-6014-451.1103 SECTION 125 CAFETERIA - - - 20,300 20,300 101-6014-451.1104 LIFE INSURANCE - - - 100 100
101-6014-451.1105 UNEMPLOYMENT INSURANCE - - - 400 400
101-6014-451.1106 WORKER'S COMP INSURANCE - - - 5,700 6,000 101-6014-451.1107 FICA - - - 6,400 6,700
Labor Subtotal $ - $ - $ - $ 124,000 $ 129,000
Other Costs
101-6014-451.2006 PROFESSIONAL SERVICES $ 435 $ 3,000 $ 3,000 $ 1,400 $ 1,400 101-6014-451.2027 BANKING/FIN SERVICE CHARGES - - - - - 101-6014-451.2104 TECHNICAL SERVICES - 1,500 1,500 - -
101-6014-451.2804 TRAVEL, TRAINING, MEETINGS 2,677 3,400 3,400 3,400 3,400 101-6014-451.2807 ADVERTISING 2,044 4,900 4,900 2,700 2,700 101-6014-451.2808 COMMUNITY PROGRAMS 264,747 259,000 349,000 162,000 183,600 101-6014-451.2809 POSTAGE - 6,400 1,000 - -
101-6014-451.2811 PRINTING SERVICES - - - - -
101-6014-451.2812 MEMBERSHIP & DUES 419 3,200 3,200 4,000 4,000 101-6014-451.2814 SUBSCRIPTIONS 1,598 300 300 - -
101-6014-451.2830 SCHOLARSHIPS - - - - -
101-6014-451.2904 OTHER SERVICES & CHARGES - - - 2,500 1,000 101-6014-451.3001 OFFICE SUPPLIES - - - - -
101-6014-451.3002 OPERATING SUPPLIES 3,639 - 5,400 - -
101-6014-412.2830 EVENT SPONSORSHIP - - 10,000 - -
Other Subtotal $ 275,559 $ 281,700 $ 381,700 $ 176,000 $ 196,100 Community Events & Art Total $ 275,559 $ 281,700 $ 381,700 $ 300,000 $ 325,100 Community Events & Art
The Community Events and Arts Division of the Parks, Recreation and Community Services Department is responsible for a wide variety of events including all City coordinated signature special events in Imperial Beach. Staff processes and permits all special event applications received by outside event organizations. Staff is also responsible for executing all City events such as 4th of July Celebration, Symphony by the Sea, summer concerts and movie nights in the park, and others. Staff regularly partners with community organizations to host additional community events such as the Spring Egg Hunt, Dia de Los Ninos, Dia de Los Muertos, and Trunk or Treat Event. Sponsorships are solicited and acquired through this division for all City organized events. Marketing through social media and print materials is designed with department staff and outside vendors to increase resident engagement, community unity and cultural participation.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account #
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-6016-451.1001 SALARIES FULL-TIME $ 140,310 $ 230,500 $ 230,500 $ 159,700 $ 171,400 101-6016-451.1002 SALARIES PART-TIME 59,387 66,500 66,500 21,700 22,800 101-6016-451.1003 OVERTIME 3,882 2,900 2,900 1,700 1,800 101-6016-451.1008 AUTO ALLOWANCE - - - - -
101-6016-451.1009 CELL PHONE ALLOWANCE - - - - -
101-6016-451.1101 PERS-CITY PORTION 10,361 17,700 17,700 14,300 15,300 101-6016-451.1103 SECTION 125 CAFETERIA 25,462 53,100 53,100 40,600 40,600 101-6016-451.1104 LIFE INSURANCE 238 700 700 400 400
101-6016-451.1105 UNEMPLOYMENT INSURANCE 1,657 2,600 2,600 1,300 1,300 101-6016-451.1106 WORKER'S COMP INSURANCE 10,934 20,200 20,200 12,300 13,200 101-6016-451.1107 FICA 11,575 18,500 18,500 12,400 13,300 101-6016-451.1108 MGT MEDICAL REIMBURSEMENT - - - - -
101-6016-451.1109 PARS CITY CONTRIBUTION 2,161 2,500 2,500 - - Labor Subtotal $ 265,970 $ 415,200 $ 415,200 $ 264,400 $ 280,100 Other Costs
101-6016-451.2125 RCS PROGRAMMING $ - $ 1,100 $ 1,100 $ 1,400 $ 1,400 101-6016-451.2503 UNIFORMS 1,157 3,300 3,300 5,700 5,700 101-6016-451.2705 UTILITIES-CELL PHONES - - - 2,400 2,400 101-6016-451.2801 MAINTENANCE & REPAIR - - - 1,000 1,000 101-6016-451.2804 TRAVEL, TRAINING, MEETINGS 920 2,900 2,900 2,900 2,900 101-6016-451.2807 ADVERTISING - - - - -
101-6016-451.2808 COMMUNITY PROGRAMS 3,191 2,200 8,000 - - 101-6016-451.2811 PRINTING SERVICES - 1,600 3,200 - -
101-6016-451.2812 MEMBERSHIP & DUES - 100 100 - -
101-6016-451.3002 OPERATING SUPPLIES 6,352 - 8,500 7,000 6,000 101-6016-451.5004 EQUIPMENT 1,192 8,500 - 5,000 2,500
Other Subtotal $ 12,812 $ 19,700 $ 27,100 $ 25,400 $ 21,900 Community & Neighborhood Services Total $ 278,782 $ 434,900 $ 442,300 $ 289,800 $ 302,000 Community & Neighborhood Services
The Community and Neighborhood Services Division provides residents and visitors the opportunity to enjoy a safe and enjoyable city, beach area, and park environment through positive community relations. The division houses both the Community Response Crew and Community Park Rangers who support the departments’ goal of creating community through Parks and Recreation. The division also assist and teams with other departments for community cleanups, illegal dumping issues and outreach for those in the City that are currently experiencing homelessness.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account #
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Other Costs
101-6018-451.2807 ADVERTISING - - - 1,700 1,400
101-6018-451.2808 COMMUNITY PROGRAMS - - - - -
101-6018-451.2809 POSTAGE - - - 100 100
101-6018-451.2811 PRINTING SERVICES - - - 500 500
101-6018-451.2904 OTHER SERVICES & CHARGES - - - - -
101-6018-451.3001 OFFICE SUPPLIES - - - 2,000 800
101-6018-451.3002 OPERATING SUPPLIES - - - 4,000 3,000
101-6018-451.3005 MEDICAL SUPPLIES - - - 200 200
101-6018-451.5004 EQUIPMENT - - - 66,820 2,000
Other Subtotal $ - $ - $ - $ 75,320 $ 8,000
Community & Neighborhood Services Total $ - $ - $ - $ 75,320 $ 8,000 Sports Park
The Sports Park Division of Parks, Recreation and Community Services provides programs in the newly remodeled Sports Park facility. The programs and services offered through the division assist with providing residents with a better quality of life. The division strives to encourage healthy living and wellness for a wide variety of age groups.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-6020-452.1001 SALARIES FULL-TIME $ 259,751 $ 282,400 $ 248,380 $ 188,200 $ 202,700 101-6020-452.1002 SALARIES PART-TIME 65,013 74,000 74,000 53,900 56,600 101-6020-452.1003 OVERTIME 1,843 4,900 4,900 3,500 3,700 101-6020-452.1101 PERS-CITY PORTION 21,920 21,700 21,700 17,500 18,700 101-6020-452.1103 SECTION 125 CAFETERIA 59,437 64,800 64,800 61,000 61,000 101-6020-452.1104 LIFE INSURANCE 407 1,000 1,000 700 700 101-6020-452.1105 UNEMPLOYMENT INSURANCE 3,351 3,600 3,600 2,600 2,600 101-6020-452.1106 WORKER'S COMP INSURANCE 19,265 24,300 24,300 16,500 17,700 101-6020-452.1107 FICA 22,480 22,700 22,700 15,100 16,200 101-6020-452.1108 HEALTH REIMBURSEMENT - - - - -
101-6020-452.1109 PARS CITY CONTRIBUTION 1,457 2,800 2,800 800 800 Labor Subtotal $ 454,923 $ 502,200 $ 468,180 $ 359,800 $ 380,700 Other Costs
101-6020-452.2101 TEMPORARY STAFFING $ 26,842 $ - $ 34,020 $ - $ - 101-6020-452.2104 TECHNICAL SERVICES 141,612 169,700 175,185 176,100 178,200 101-6020-452.2701 GAS & ELECTRIC (SDG&E) 49,085 42,000 42,000 50,000 55,000 101-6020-452.2702 UTILITIES-WATER 50,975 50,000 50,000 55,000 60,500 101-6020-452.2705 UTILITIES-CELL PHONES 2,250 - - 2,200 2,200 101-6020-452.2801 MAINTENANCE & REPAIR 43,202 28,700 34,185 71,000 28,600 101-6020-452.3002 OPERATING SUPPLIES 25,510 29,200 29,200 29,000 30,500 101-6020-452.3022 SMALL TOOLS/NON-CAPITAL 1,171 800 800 5,500 4,300 101-6020-452.5004 EQUIPMENT - - - - -
101-6020-452.9001 TRANSFER OUT - - - - -
Other Subtotal $ 340,647 $ 320,400 $ 365,390 $ 388,800 $ 359,300 Park Maintenance Total $ 795,570 $ 822,600 $ 833,570 $ 748,600 $ 740,000 Park Maintenance
The City maintains several parks for the enjoyment of residents and visitors. The most prominent parks are Veterans Park, the Imperial Beach Sports Park, Reama Park and Rose Teeple Memorial Park. There are many other areas maintained by the City including parkways, pocket parks, City Hall landscaping and various other locations.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-6030-453.1001 SALARIES FULL-TIME $ 70,468 $ - $ - $ 119,400 $ 128,200 101-6030-453.1002 SALARIES PART-TIME 36,821 42,400 42,400 28,800 28,800 101-6030-453.1003 OVERTIME 622 600 600 1,700 1,800
101-6030-453.1101 PERS-CITY PORTION 5,431 - - 9,200 9,800 101-6030-453.1103 SECTION 125 CAFETERIA 17,251 - - 40,600 40,600 101-6030-453.1104 LIFE INSURANCE 246 - - 400 400
101-6030-453.1105 UNEMPLOYMENT INSURANCE 1,656 400 400 1,300 1,300 101-6030-453.1106 WORKER'S COMP INSURANCE 6,172 2,700 2,700 9,900 10,500 101-6030-453.1107 FICA 5,789 600 600 9,300 9,900
101-6030-453.1109 PARS CITY CONTRIBUTION 1,231 1,600 1,600 1,200 1,200 101-6030-453.1112 HRA CONTRIBUTION - - - - -
Labor Subtotal $ 145,687 $ 48,300 $ 48,300 $ 221,800 $ 232,500 Other Costs
101-6030-453.2006 PROFESSIONAL SERVICES $ 1,354 $ 6,500 $ 6,500 $ - $ - 101-6030-453.2107 CONTRACTS - RECREATION $ - $ - $ - $ 1,800 $ 1,800 101-6030-453.2705 UTILITIES-CELL PHONES - - - - -
101-6030-453.2310 SENIOR PROGRAMS 10,318 21,600 21,600 9,400 9,400 101-6030-453.2804 TRAVEL, TRAINING, MEETINGS 1,418 2,800 2,800 5,400 5,500 101-6030-453.2811 PRINTING SERVICES 100 - - 1,000 1,100 101-6030-453.2812 MEMBERSHIP DUES 225 200 200 400 400
101-6030-453.3001 OFFICE SUPPLIES 1,446 400 400 500 500 101-6030-453.3002 OPERATING SUPPLIES 3,857 4,300 4,300 5,400 5,400 101-6030-453.3022 SMALL TOOLS/NON-CAPITAL 561 1,600 1,600 500 500 101-6030-453.5003 IMPROVEMENTS NOT BUILDINGS - 31,000 54,000 - - 101-6030-453.5004 EQUIPMENT 5,559 23,000 - - -
Other Subtotal $ 24,838 $ 91,400 $ 91,400 $ 24,400 $ 24,600 Senior Services Total $ 170,526 $ 139,700 $ 139,700 $ 246,200 $ 257,100 Senior Services
The Senior Services Division of Parks, Recreation and Community Services provides programs to the 50+ population. The programs and services offered through the division assist with providing residents a better quality of life as well as aging in place strategies. The division strives to encourage healthy living and wellness through recreation programs, socialization activities, education, support, and informational workshops.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Labor Costs
101-6040-454.1001 SALARIES FULL-TIME $ 326,209 $ 289,300 $ 289,300 $ 396,900 $ 422,000 101-6040-454.1002 SALARIES PART-TIME 311,215 356,700 356,700 353,200 363,900 101-6040-454.1003 OVERTIME 18,533 12,200 12,200 12,800 13,500 101-6040-454.1007 STAND-BY PAY 15,865 - - - -
101-6040-454.1101 PERS-CITY PORTION 33,101 35,800 35,800 38,800 39,300 101-6040-454.1103 SECTION 125 CAFETERIA 72,307 70,800 70,800 101,600 101,600 101-6040-454.1104 LIFE INSURANCE 533 2,600 2,600 2,700 2,700 101-6040-454.1105 UNEMPLOYMENT INSURANCE 9,218 9,100 9,100 9,500 9,500 101-6040-454.1106 WORKER'S COMP INSURANCE 37,278 43,800 43,800 50,900 53,300 101-6040-454.1107 FICA 34,565 27,100 27,100 34,700 36,300 101-6040-454.1109 PARS CITY CONTRIBUTION 9,470 11,100 11,100 11,900 12,600 Labor Subtotal $ 868,293 $ 858,500 $ 858,500 $ 1,013,000 $ 1,054,700 Other Costs
101-6040-454.2006 PROFESSIONAL SERVICES $ - $ 4,200 $ 4,200 $ 4,200 $ 4,200 101-6040-454.2022 PEST CONTROL SERVICE 6,000 6,800 6,800 6,000 6,300 101-6040-454.2104 TECHNICAL SERVICES 116,418 126,400 126,400 68,800 68,800 101-6040-454.2502 RENT-EQUIPMENT 1,911 2,000 2,000 - -
101-6040-454.2503 RENT-UNIFORMS - - - 4,900 5,100
101-6040-454.2705 UTILITIES-CELL PHONES 2,001 - - 3,000 3,000 101-6040-454.2801 MAINTENANCE & REPAIR 21,898 5,000 12,025 5,000 5,000 101-6040-454.2804 TRAVEL, TRAINING, MEETING 20 - - 200 - 101-6040-454.2902 EMPLOYEE RECOGNITION AWRD - - - 500 500 101-6040-454.3002 OPERATING SUPPLIES 90,204 100,000 100,000 100,000 102,400 101-6040-454.3022 SMALL TOOLS/NON-CAPITAL 2,478 1,000 1,000 5,000 2,000 101-6040-454.5004 EQUIPMENT 30,717 20,000 20,000 20,000 20,000 Other Subtotal $ 271,647 $ 265,400 $ 272,425 $ 217,600 $ 217,300 Tidelands Maintenance Total $ 1,139,941 $ 1,123,900 $ 1,130,925 $ 1,230,600 $ 1,272,000 Total General Fund Expenditures $ 30,091,376 $ 29,973,300 $ 30,885,677 $ 31,644,720 $ 32,127,199 Tidelands Maintenance
The Tidelands Maintenance Department is responsible for keeping our beach areas clean. This includes cleaning, repairing and improving all areas located in the tidelands throughout the community including Portwood Pier Plaza and Dunes Park. This includes coastal parks, beaches, restrooms, sidewalks, street ends and the Imperial Beach Pier. Together with the Marine Safety Department, the Tidelands employees are important ambassadors for the City and are approached on a regular basis from visitors hoping to learn more about the City.

DRAFT

NON-GENERAL FUND

BUDGETS
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
103-0000-361.8001 ALLOCATED INTEREST $ 39,002 $ - $ - $ - $ - 103-0000-361.8003 MRKT VALUE OF INVESTMTS 24,994 - - - - 103-0000-376.8803 COMM. BENEFIT CONTRIBUTION 614,118 744,000 744,000 550,000 550,000 Revenue Total $ 678,115 $ 744,000 $ 744,000 $ 550,000 $ 550,000 Other Costs
103-1230-413.2808 COMMUNITY PROGRAMS $ - $ - $ - $ 10,000 $ 10,000 103-1920-419.9001 TRANSFER OUT 956,170 - - - -
103-6030-453.5003 IMPROVEMENTS NOT BUILDINGS 10,302 - - - - Other Subtotal $ 966,472 $ - $ - $ 10,000 $ 10,000
Expenditure Total $ 966,472 $ - $ - $ 10,000 $ 10,000
Revenue Over (Under) Expenditures $ (288,358) $ 744,000 $ 744,000 $ 540,000 $ 540,000 The Community Benefit fund consists of fees collected from a local cannabis outlet business. They may be used for any City purpose. However, the primary goals are to use the funding for drug awareness programs, recreation, improvements to City facilities, and to improve community well-being.

Community Benefit Fund
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
105-0000-318.1015 CABLE (COX CABLE) $ 29,273 $ 32,000 $ 32,000 $ 26,300 $ 25,500 105-0000-318.1030 AT&T 3,233 4,000 4,000 2,400 2,300
105-0000-361.8001 ALLOCATED INTEREST 1,409 - - - -
105-0000-361.8003 MRKT VALUE OF INVESTMTS 433 - - - -
Revenue Total $ 34,347 $ 36,000 $ 36,000 $ 28,700 $ 27,800 Other Costs
105-1920-419.9001 TRANSFER OUT $ 24,685 $ 29,100 $ 29,100 $ 28,700 $ 27,800 Other Subtotal $ 24,685 $ 29,100 $ 29,100 $ 28,700 $ 27,800 Expenditure Total $ 24,685 $ 29,100 $ 29,100 $ 28,700 $ 27,800 Revenue Over (Under) Expenditures $ 9,663 $ 6,900 $ 6,900 $ - $ - PEG Fund
The Public Educational and Government Access (PEG) fund consists of fees collected from customers of cable operators in connection with franchise agreements. The funding is to support public, educational and government programming. The City uses the resources to support public outreach such as streaming of public meetings, procurement of communication equipment, or emergency communications.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
201-0000-331.4001 GAS TAX SECTION 2105 $ 160,810 $ 175,600 $ 175,600 $ 169,200 $ 170,400 201-0000-331.4002 GAS TAX SECTION 2106 110,131 117,300 117,300 113,500 114,700 201-0000-331.4003 GAS TAX SECTION 2107 217,670 211,000 211,000 230,900 232,500 201-0000-331.4004 GAS TAX SECTION 2107.5 6,000 6,000 6,000 6,000 6,000 201-0000-331.4006 GAS TAX SECTION 2103 241,134 265,300 265,300 241,900 238,300 201-0000-361.8001 ALLOCATED INTEREST 9,682 - - - -
201-0000-361.8003 MRKT VALUE OF INVESTMTS - - - - -
Revenue Total $ 745,426 $ 775,200 $ 775,200 $ 761,500 $ 761,900 Other Costs
201-5015-431.9001 TRANSFER OUT $ 735,744 $ 775,200 $ 775,200 $ 761,500 $ 761,900 Other Subtotal $ 735,744 $ 775,200 $ 775,200 $ 761,500 $ 761,900 Expenditure Total $ 735,744 $ 775,200 $ 775,200 $ 761,500 $ 761,900 Revenue Over (Under) Expenditures $ 9,682 $ - $ - $ - $ - Gas Tax Fund
The Gas Tax Fund collects revenue resulting from a tax on the sale of gasoline. The City's share of gas tax revenue is based on a formula that accounts for vehicle registration, assessed property valuation, and population. The funding generated is used to perform citywide repairs and restoration to existing roadways, reduce congestion, improve safety, and provide for the construction of assets within the public right-of-way.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
202-0000-322.7306 TRANSNET FEES $ 46,613 $ 27,400 $ 27,400 $ 30,500 $ 31,100 202-0000-331.4008 PROP "A" (TRANSNET) FUND 299,968 267,000 855,000 1,711,600 269,700 202-0000-361.8001 ALLOCATED INTEREST 1,652 - - - -
202-0000-361.8003 MRKT VALUE OF INVESTMTS 3,017 - - - - 202-0000-371.8303 MISCELLANEOUS REVENUE 196,000 - - - - Revenue Total $ 547,251 $ 294,400 $ 882,400 $ 1,742,100 $ 300,800 CIP Other Costs
202-5016-531.2006 PROFESSIONAL SERVICES $ 831,149 $ - $ 657,730 $ 573,000 $ - CIP Other Subtotal $ 831,149 $ - $ 657,730 $ 573,000 $ - Other Costs
202-5016-431.9001 TRANSFER OUT $ 164,700 $ 267,000 $ 267,000 $ 213,600 $ 269,700 Other Subtotal $ 164,700 $ 267,000 $ 267,000 $ 213,600 $ 269,700 Expenditure Total $ 995,849 $ 267,000 $ 924,730 $ 786,600 $ 269,700 Revenue Over (Under) Expenditures $ (448,598) $ 27,400 $ (42,330) $ 955,500 $ 31,100 Proposition A (Transnet) Fund
San Diego Transportation Improvement Program (TransNet) is a half-cent sales tax administered by San Diego Association of Governments (SANDAG). The City's share of TransNet revenue is based on population and the number of local street and road miles maintained. The purpose of TransNet is to fund essential transportation improvements that relieve traffic congestion, increase safety, and improve air quality. These improvements include repairs and restoration of existing roadways, and construction of new infrastructure projects. The TransNet revenues are primarily allocated to the Public Works department for street maintenance services, traffic engineering, and Capital Improvements Program (CIP) projects.

This fund also accounts for Regional Transportation Congestion Improvement Program (RCTIP) fees that are collected during the permitting process of residential construction. The funds are to be expended on improvements to the Regional Arterial System.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
207-0000-331.4010 GAS TAX SECTION 2031 RMRA $ 620,028 $ 661,900 $ 661,900 $ 697,300 $ 711,200 207-0000-361.8001 ALLOCATED INTEREST 42,992 - - - -
207-0000-361.8003 MRKT VALUE OF INVESTMENTS 17,579 - - - - Revenue Total $ 680,599 $ 661,900 $ 661,900 $ 697,300 $ 711,200 CIP Other Costs
207-5000-532.2006 PROFESSIONAL SERVICES $ 117,840 $ 661,900 $ 1,831,660 $ 622,300 $ 711,200 207-5010-431.5004 EQUIPMENT $ 322,435 $ - $ - $ 75,000 $ - CIP Other Subtotal $ 440,275 $ 661,900 $ 1,831,660 $ 697,300 $ 711,200 Expenditure Total $ 762,710 $ 661,900 $ 1,831,660 $ 772,300 $ 711,200 Revenue Over (Under) Expenditures $ (82,111) $ - $ (1,169,760) $ (75,000) $ - RMRA (SB1) Gas Tax Fund
The Road Maintenance and Rehabilitation Fund collects revenue from an additional 12 cent per gallon tax on gasoline and 20 cent a gallon tax on diesel, in addition to new fees charged on vehicles, starting in Fiscal Year 2018. Receipt of these funds are dependent on the City meeting State mandated minimum road funding standards.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
210-0000-334.5001 CDBG - FEDERAL ASSISTANCE $ 118,099 $ 129,000 $ 129,000 $ 117,000 $ 117,000 Revenue Total $ 118,099 $ 129,000 $ 129,000 $ 117,000 $ 117,000 CIP Other Costs
210-1235-513.2006 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - CIP Other Subtotal $ - $ - $ - $ - $ -
Other Costs
210-1235-413.9001 TRANSFER OUT $ 116,708 $ 129,000 $ 129,000 $ 117,000 $ 117,000 Other Subtotal $ 118,099 $ 129,000 $ 129,000 $ 117,000 $ 117,000 Expenditure Total $ 118,099 $ 129,000 $ 129,000 $ 117,000 $ 117,000 Revenue Over (Under) Expenditures $ (1) $ - $ - $ - $ - CDBG - Federal Assistance Fund
Community Development Block Grant (CDBG) program is federally funded by the United States Department of Housing and Urban Development (HUD). The program allows the City to support a variety of projects that benefit low- to moderate-income (LMI) citizens. CDBG is a flexible funding source that can be used for both housing and non-housing activities, including neighborhood revitalization, workforce and economic development, community facilities, capital assets, and infrastructure.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
212-0000-336.4002 SLESF "COPS" FUNDING $ 186,159 $ 125,000 $ 125,000 $ 130,000 $ 130,000 Revenue Total $ 186,159 $ 125,000 $ 125,000 $ 130,000 $ 130,000 Other Costs
212-3036-421.2006 PROFESSIONAL SERVICES $ 187,159 $ 125,000 $ 125,000 $ 130,000 $ 130,000 Other Subtotal $ 187,159 $ 125,000 $ 125,000 $ 130,000 $ 130,000 Expenditure Total $ 187,159 $ 125,000 $ 125,000 $ 130,000 $ 130,000 Revenue Over (Under) Expenditures $ (1,000) $ - $ - $ - $ - COPS Fund
Supplemental Law Enforcement Services Fund (SLESF) is state funding allocated to cities, counties, and police protection districts on a population basis. The funding must be used exclusively for front-line police services and are to supplement and cannot supplant any existing funding for law enforcement services.

The monies must be expended or encumbered no later than June 30 of the fiscal year following receipt or be forfeited for reallocation.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
214-0000-334.4001 STATE OF CALIFORNIA GRANT $ 1,688,149 $ - $ 1,706,072 $ - $ - 214-0000-334.4002 MISCELLANEOUS GRANT (PRIVATE) 87,127 20,000 20,000 - - 214-0000-334.5003 FEDERAL GRANTS 2,130,458 - - - -
214-0000-361.8001 ALLOCATED INTEREST 102,810 - - - -
214-0000-361.8003 MRKT VALUE OF INVESTMENTS 78,771 - - - - Revenue Total $ 4,087,316 $ 20,000 $ 1,726,072 $ - $ -
CIP Other Costs
214-1230-413.2808 COMMUNITY PROGRAMS $ 12,596 $ - $ - $ - $ - 214-3040-424.2104 TECHNICAL SERVICES $ - $ 20,000 $ 20,000 $ - $ - 214-5000-532.2006 PROFESSIONAL SERVICES $ 2,237,162 $ - $ 5,689,932 $ - $ - 214-5010-531.2006 PROFESSIONAL SERVICES $ - $ - $ 150,000 $ - $ - 214-5014-431.5004 EQUIPMENT $ - $ - $ - $ - $ -
214-5050-435.2006 PROFESSIONAL SERVICES $ 580,357 $ - $ 577,643 $ - $ - 214-5050-540.2006 PROFESSIONAL SERVICES $ - $ - $ - $ - $ - 214-6010-451.2006 PROFESSIONAL SERVICES $ 3,355 $ - $ 5,145 $ - $ - 214-6010-451.2804 TRAVEL, TRAINING & MEETING $ - $ - $ - $ - $ - 214-6010-451.2808 COMMUNITY PROGRAMS $ 14,731 $ - $ 20,176 $ - $ - 214-6010-451.2904 OTHER SERVICES & CHARGES $ - $ - $ - $ - $ - 214-6010-451.3022 SMALL TOOLS/NON-CAPITAL $ - $ - $ - $ - $ - 214-6010-451.5004 EQUIPMENT $ - $ - $ - $ - $ -
214-5050-540.2006 PROFESSIONAL SERVICES (CIP) $ - $ - $ - $ - $ - CIP Other Subtotal $ 2,848,200 $ 20,000 $ 6,462,897 $ - $ - Other Costs
214-1920-419.9001 TRANSFER OUT $ - $ - $ - $ - $ -
Other Subtotal $ - $ - $ - $ - $ -
Expenditure Total $ 2,848,200 $ 20,000 $ 6,462,897 $ - $ - Revenue Over (Under) Expenditures $ 1,239,116 $ - $ (4,736,825) $ - $ - The fund administers miscellaneous grants received from various federal, state, or other governmental agencies, non-profit or private parties. The funds are to be expended for a specific purpose, activity, or facility as set forth in respective grant agreements and guidelines. This fund also manages The American Rescue Plan Act of 2021 (ARPA) federal pandemic stimulus funding.

Miscellaneous Grant Fund
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
216-0000-361.8001 ALLOCATED INTEREST $ 26,029 $ - $ - $ - $ - Revenue Total $ 26,029 $ - $ - $ - $ -
Other Costs
216-1240-413.2001 ATTORNEY SERVICES $ 14,695 $ - $ - $ 25,000 $ 10,000 216-1240-413.2006 PROFESSIONAL SERVICES 910 - - - -
Other Subtotal $ 15,605 $ - $ - $ 25,000 $ 10,000
Expenditure Total $ 15,605 $ - $ - $ 25,000 $ 10,000
Revenue Over (Under) Expenditures $ 10,424 $ - $ - $ (25,000) $ (10,000) Created under the authority of the former Redevelopment Agency, the Housing Authority was previously funded through a percentage of tax increment generated by the Redevelopment Agency. Since the dissolution of Redevelopment Agencies, the funding source (tax increment) for the Housing Authority has been eliminated.

Housing Authority Fund
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
301-0000-391.9006 TRANSFER IN-RDA FUNDS $ 1,895,611 $ 1,906,400 $ 1,906,400 $ 1,898,200 $ 1,888,800 Revenue Total $ 1,895,611 $ 1,906,400 $ 1,906,400 $ 1,898,200 $ 1,888,800 Other Costs
301-1250-413.4402 BOND INTEREST (2020 TAB) 428,211 551,200 551,200 551,200 551,200 301-1250-413.4501 BOND PRINCIPAL (2022 TAB) - 955,000 955,000 985,000 1,015,000 301-1250-413.4502 BOND INTEREST (2022 TAB) 292,742 400,200 400,200 362,000 322,600 301-1250-413.4900 COST OF ISSUANCE - - - - -
Other Subtotal $ 720,952 $ 1,906,400 $ 1,906,400 $ 1,898,200 $ 1,888,800 Expenditure Total $ 720,952 $ 1,906,400 $ 1,906,400 $ 1,898,200 $ 1,888,800 Revenue Over (Under) Expenditures $ 1,174,658 $ - $ - $ - $ - SA Debt Service Fund
The fund administers long-term obligations of the Successor Agency (SA) of the Former Redevelopment Agency (RDA). In accordance with the Assembly Bill 1 X 26, all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012. After the date of dissolution, the activities of the dissolved RDA are reported in a fiduciary fund (private-purpose trust fund).

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
303-0000-311.6521 RPTTF $ 1,921,350 $ 1,973,600 $ 1,973,600 $ 1,914,600 $ 1,928,300 303-0000-311.6522 ADMINISTRATIVE COST ALLOW 125,000 250,000 250,000 170,000 150,000 303-0000-361.8001 ALLOCATED INTEREST 30,459 - - - -
303-0000-361.8003 MRKT VALUE OF INVESTMTS 9,338 - - - - 303-0000-374.8501 OTHER COST REIMBURSEMENT - - - - -
Revenue Total $ 2,086,147 $ 2,223,600 $ 2,223,600 $ 2,084,600 $ 2,078,300 Labor Costs
303-1250-413.1001 SALARIES FULL-TIME $ 98,688 $ 90,400 $ 90,400 $ 92,900 $ 96,500 303-1250-413.1002 SALARIES PART-TIME 1,765 3,600 3,600 - - 303-1250-413.1008 AUTO ALLOWANCE 2,495 3,600 3,600 2,300 2,300 303-1250-413.1009 CELL PHONE ALLOWANCE 345 600 600 600 600 303-1250-413.1101 PERS-CITY PORTION 8,696 8,900 8,900 8,000 7,900 303-1250-413.1103 SECTION 125 CAFETERIA 6,834 8,000 8,000 9,100 9,100 303-1250-413.1104 LIFE INSURANCE 340 300 300 300 300
303-1250-413.1105 UNEMPLOYMENT INSURANCE 172 200 200 200 200 303-1250-413.1106 WORKER'S COMP INSURANCE 5,437 5,700 5,700 5,400 5,600 303-1250-413.1107 FICA 6,379 5,700 5,700 5,800 6,000
303-1250-413.1108 MGT MEDICAL REIMBURSEMENT - - - - -
Labor Subtotal $ 131,151 $ 127,000 $ 127,000 $ 124,600 $ 128,500 Other Costs
303-1250-413.2001 ATTORNEY SERVICES $ 16,031 $ 70,000 $ 70,000 $ 50,000 $ 50,000 303-1250-413.2006 PROFESSIONAL SERVICES 9,740 50,400 50,400 10,400 10,500 303-1250-413.2904 OTHER SERVICES & CHARGES 5,000 9,700 9,700 5,000 5,000 303-1250-413.9001 TRANSFER OUT 1,895,611 1,906,400 1,906,400 1,898,200 1,888,800 303-1250-413.9902 GAIN ON SALE OF ASSETS - - - - -
Other Subtotal $ 1,926,381 $ 2,036,500 $ 2,036,500 $ 1,963,600 $ 1,954,300 Expenditure Total $ 2,057,532 $ 2,163,500 $ 2,163,500 $ 2,088,200 $ 2,082,800 Revenue Over (Under) Expenditures $ 28,615 $ 60,100 $ 60,100 $ (3,600) $ (4,500) The fund administers assets and activities of the Successor Agency (SA) of the Former Redevelopment Agency (RDA). In accordance with the Assembly Bill 1 X 26, all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012. After the date of dissolution, the activities of the dissolved RDA are reported in a fiduciary fund (private-purpose trust fund).

RDA Obligation Retirement Fund
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
401-0000-391.9001 TRANSFER IN - GENERAL FUND 743,300 - 195,000 - - Revenue Total $ 743,300 $ - $ 195,000 $ - $ -
CIP Other Costs
401-5010-532.2006 PROFESSIONAL SERVICES $ 670 $ - $ - $ - $ - 401-5020-532.2006 PROFESSIONAL SERVICES 15,378 - 548,348 - - CIP Other Subtotal $ 16,048 $ - $ 548,348 $ - $ -
Expenditure Total $ 16,048 $ - $ 548,348 $ - $ -
Revenue Over (Under) Expenditures $ 727,252 $ - $ (353,348) $ - $ - The Capital Improvements Program (CIP) allocates existing funds and anticipated revenues for design and construction of a wide range of infrastructure improvement projects. The projects consist of long-term upgrades, major repairs or replacement of existing infrastructure, and construction of new infrastructure assets.

Capital Improvement Fund
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
420-0000-322.7305 RESIDENTIAL CONSTRUCTION $ 33,617 $ 40,000 $ 40,000 $ 40,000 $ 40,000 420-0000-391.9001 TRANSFER IN - GENERAL FUND 1,256,170 - - - - Revenue Total $ 1,289,787 $ 40,000 $ 40,000 $ 40,000 $ 40,000 CIP Other Costs
420-5000-532.2006 PROFESSIONAL SERVICES $ 167,773 $ - $ 1,094,965 $ - $ - CIP Other Subtotal $ 167,773 $ - $ 1,094,965 $ - $ -
Expenditure Total $ 167,773 $ - $ 1,094,965 $ - $ -
Revenue Over (Under) Expenditures $ 1,122,014 $ 40,000 $ (1,054,965) $ 40,000 $ 40,000 The Parks Major Maintenance Fund allows funds to be set aside for major repairs and improvements to City parks.

Parks Major Maintenance Fund
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
501-0000-345.7001 FMP VEH REPLACE/MAINT $ 599,000 $ 595,500 $ 595,500 $ 608,400 $ 616,500 501-0000-361.8001 ALLOCATED INTEREST 21,205 - - - -
501-0000-361.8003 MRKT VALUE OF INVESTMTS 6,846 - - - - 501-0000-371.8303 MISCELLANEOUS REVENUE 1,115 - - - -
501-0000-371.8305 FUEL COST REIMBURSEMENTS 190,777 130,000 130,000 150,000 150,000 501-0000-374.8501 OTHER COST REIMBURSEMENT - - - - -
501-0000-391.9001 TRANSFER IN-GENERAL FUND 335,000 28,500 28,500 340,000 - 501-0000-391.9008 TRANSFER IN-OTHER FUNDS - 169,200 169,200 - - Revenue Total $ 1,153,943 $ 923,200 $ 923,200 $ 1,098,400 $ 766,500 Labor Costs
501-1921-419.1001 SALARIES FULL-TIME $ 158,611 $ 161,700 $ 161,700 $ 193,300 $ 205,200 501-1921-419.1003 OVERTIME 132 1,200 1,200 1,200 1,200
501-1921-419.1101 PERS-CITY PORTION 11,826 12,400 12,400 15,200 16,200 501-1921-419.1103 SECTION 125 CAFETERIA 50,055 35,400 35,400 40,600 40,600 501-1921-419.1104 LIFE INSURANCE 251 200 200 200 200
501-1921-419.1105 UNEMPLOYMENT INSURANCE 686 900 900 900 900 501-1921-419.1106 WORKER'S COMP INSURANCE 9,235 10,900 10,900 13,000 13,800 501-1921-419.1107 FICA 11,893 12,200 12,200 14,600 15,500 501-1921-419.1110 PENSION EXPENSE (40,003) - - - -
Labor Subtotal $ 202,686 $ 234,900 $ 234,900 $ 279,000 $ 293,600 Other Costs
501-1921-419.2018 FIRE EXTINGUISHER SERVICE $ 378 $ 700 $ 700 $ 600 $ 600 501-1921-419.2104 TECHNICAL SERVICES 6,398 7,000 7,000 7,500 7,500 501-1921-419.2705 UTILITIES-CELL PHONES 345 - - 1,200 1,200 501-1921-419.2801 MAINTENANCE & REPAIR 10,782 17,000 12,000 17,000 17,000 501-1921-419.2804 TRAVEL, TRAINING, MEETING 2,406 3,500 3,500 3,000 3,000 501-1921-419.2813 FEES & LICENSES 4,096 3,400 3,400 4,200 4,200 501-1921-419.2815 VEHICLE OPERATE-FUEL/OIL 291,816 254,200 254,200 274,900 274,900 501-1921-419.2816 VEHICLE OPERATE-PARTS M&O 57,267 54,000 54,000 54,000 55,000 501-1921-419.2904 OTHER SERVICES & CHARGES 2,112 3,000 3,000 2,000 2,000 501-1921-419.3002 OPERATING SUPPLIES 9,800 8,000 8,000 15,000 7,500 501-1921-419.3022 SMALL TOOLS/NON-CAPITAL 5,045 5,000 5,000 5,000 5,000 501-1921-419.5004 EQUIPMENT - 28,500 487,963 340,000 -
501-1921-419.5008 CAPITAL OUTLAY - LEASES - 129,000 129,000 - - 501-1921-419.7001 DEPRECIATION EXPENSE 92,162 175,000 175,000 95,000 95,000 Other Subtotal $ 482,606 $ 688,300 $ 1,142,763 $ 819,400 $ 472,900 Expenditure Total $ 685,292 $ 923,200 $ 1,377,663 $ 1,098,400 $ 766,500 Revenue Over (Under) Expenditures $ 468,651 $ - $ (454,463) $ - $ - Vehicle Maintenance & Replacement Fund
The City has several vehicles that must be properly maintained and replaced when necessary. Each department contributes to the Vehicle Maintenance Department to provide these services. In the coming years, the City is planning to replace the current vehicles with more environmentally sensitive vehicles and eventually all electric vehicles. Several electric vehicle charging stations will be necessary to be installed over the next two years for a smooth transition.

DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
502-0000-345.7002 SELF-INSURANCE/RISK MGMT $ 867,400 $ 993,600 $ 993,600 $ 862,000 $ 927,400 502-0000-361.8001 ALLOCATED INTEREST 43,443 - - - -
502-0000-361.8003 MRKT VALUE OF INVESTMTS 27,809 - - - - 502-0000-371.8303 MISCELLANEOUS REVENUE - - - - -
502-0000-374.8501 OTHER COST REIMBURSEMENT 425,066 - - - - 502-0000-391.9001 TRANSFER IN-GENERAL FUND - - - - -
502-0000-391.9008 TRANSFER IN-OTHER FUNDS - - - - -
Revenue Total $ 1,363,718 $ 993,600 $ 993,600 $ 862,000 $ 927,400 Labor Costs
502-1922-419.1001 SALARIES FULL-TIME $ 101,279 $ 92,600 $ 92,600 $ 96,700 $ 99,500 502-1922-419.1008 AUTO ALLOWANCE 2,503 3,200 3,200 2,100 2,100 502-1922-419.1009 CELL PHONE ALLOWANCE 545 600 600 600 600 502-1922-419.1101 PERS-CITY PORTION 10,288 10,200 10,200 9,500 9,100 502-1922-419.1103 SECTION 125 CAFETERIA 10,143 7,100 7,100 8,100 8,100 502-1922-419.1104 LIFE INSURANCE 324 300 300 300 300
502-1922-419.1105 UNEMPLOYMENT INSURANCE 137 200 200 200 200 502-1922-419.1106 WORKER'S COMP INSURANCE 5,282 5,600 5,600 5,600 5,800 502-1922-419.1107 FICA 5,946 5,100 5,100 5,400 5,500
502-1922-419.1108 MGT MEDICAL REIMBURSEMENT - 200 200 - - 502-1922-419.1110 PENSION EXPENSE 10,153 - - - -
Labor Subtotal $ 146,599 $ 125,100 $ 125,100 $ 128,500 $ 131,200 Risk Management administers the City’s self-insured liability and workers’ compensation programs. Risk Management handles the City’s first party property and subrogation claims. Risk Management is responsible for the development of a safe and healthy environment for the public and for controlling and reducing liability exposures to preserve the City’s assets and service capabilities. Injuries and exposures are prevented through routine inspections, investigations, hazard control, safe work practices, best available technology, communication, education and training.

Human Resources and Risk Management oversee the City’s self-insured workers’ compensation program and the handling of claims by our third-party administrator. The goal of disability management is to return injured or ill employees to the workforce as soon as they are able. This is accomplished via the City’s hands on interactive process to focus on what the recovering employee can do rather than what they can’t do. As part of disability management, staff work to ensure that employees are receiving any income and job protection to which they are entitled.

Risk Management Fund
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Other Costs
502-1922-419.2001 ATTORNEY SERVICES $ 65,315 $ 70,000 $ 70,000 $ 23,000 $ 23,000 502-1922-419.2006 PROFESSIONAL SERVICES 16,568 15,800 15,800 15,300 7,000 502-1922-419.2007 THIRD PARTY ADMIN (W/C) - 19,000 19,000 - - 502-1922-419.2802 INSURANCE PREMIUM/DEPOSIT 296,794 677,800 677,800 886,400 957,400 502-1922-419.2803 INSURANCE PREMIUM/WK COMP (241,000) - - - - 502-1922-419.2804 TRAVEL, TRAINING, MEETINGS - 4,000 4,000 4,500 4,500 502-1922-419.2812 MEMBERSHIP DUES 445 150 150 1,100 1,100 502-1922-419.2817 PAYMENT OF CLAIMS 364,067 45,000 45,000 45,000 45,000 502-1922-419.2819 PYMT OF WORK COMP CLAIMS 139 30,000 30,000 - - 502-1922-419.2904 OTHER SERVICES & CHARGES 20,910 3,000 3,000 8,200 8,200 502-1922-419.3022 SMALL TOOLS/NON-CAPITAL - 3,750 3,750 - - Other Subtotal $ 523,238 $ 868,500 $ 868,500 $ 983,500 $ 1,046,200 Expenditure Total $ 669,838 $ 993,600 $ 993,600 $ 1,112,000 $ 1,177,400 Revenue Over (Under) Expenditures $ 693,880 $ - $ - $ (250,000) $ (250,000) Risk Management Fund (cont'd)
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
503-0000-345.7003 TECHNOLOGY/COMM REPLACE $ 902,800 $ 982,800 $ 982,800 $ 1,225,300 $ 1,240,500 503-0000-361.8003 MRKT VALUE OF INVESTMTS 2,256 - - - - 503-0000-391.9001 TRANSFER IN-GENERAL FUND 465,000 265,000 265,000 55,000 15,000 503-0000-391.9008 TRANSFER IN-PEG FUND 16,285 20,300 20,300 19,900 19,000 Revenue Total $ 1,397,474 $ 1,268,100 $ 1,268,100 $ 1,300,200 $ 1,274,500 Labor Costs
503-1923-419.1001 SALARIES FULL-TIME $ 257,292 $ 322,900 $ 322,900 $ 375,300 $ 409,000 503-1923-419.1002 SALARIES PART-TIME - 21,800 21,800 28,600 30,000 503-1923-419.1008 AUTO ALLOWANCE 2,421 - - 5,800 6,600
503-1923-419.1009 CELL PHONE ALLOWANCE 182 600 600 1,200 1,200 503-1923-419.1101 PERS-CITY PORTION 21,221 26,800 26,800 32,900 33,900 503-1923-419.1103 SECTION 125 CAFETERIA 36,934 58,400 58,400 73,100 73,100 503-1923-419.1104 LIFE INSURANCE 939 1,600 1,600 2,300 2,300 503-1923-419.1105 UNEMPLOYMENT INSURANCE 1,223 1,900 1,900 2,000 2,400 503-1923-419.1106 WORKER'S COMP INSURANCE 15,375 23,500 23,500 27,500 29,100 503-1923-419.1107 FICA 19,573 25,000 25,000 29,000 30,700 503-1923-419.1108 MGT MEDICAL REIMBURSEMENT - 400 400 - - 503-1923-419.1109 PARS CITY CONTRIBUTION - 800 800 1,100 1,200 503-1923-419.1110 PENSION EXPENSE 10,345 - - - -
503-1923-419.1112 HRA CONTRIBUTION - - - - -
Labor Subtotal $ 365,504 $ 483,700 $ 483,700 $ 578,800 $ 619,500 The Information Technology builds, manages, and maintains the city government information technology infrastructure, including network components, printers, and computers used by other City departments. Information Technology manages the city data center, which houses most of the departments' servers (physical or virtual) and directs the development of certain IT projects (system or enterprise application) on behalf of other departments.

The proposed Budget supports the Department's mission by providing for upgrades and improvements to the City's existing technology networks and systems including upgrades to the data center, disaster recovery, and cyber security infrastructure.

Information Technology Fund
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Other Costs
503-1923-419.2006 PROFESSIONAL SERVICES $ 37,070 $ 82,700 $ 82,700 $ 47,800 $ 49,500 503-1923-419.2024 CONTRACTS-POSTAGE MACHINE - - - - -
503-1923-419.2025 SOFTWARE MAINTENANCE 193,107 230,600 230,600 214,300 222,700 503-1923-419.2101 TEMPORARY STAFFING 67,004 - - 14,000 - 503-1923-419.2104 TECHNICAL SERVICES 48,317 49,400 84,414 56,700 58,600 503-1923-419.2704 UTILITIES-TELEPHONE 19,441 20,200 20,200 20,500 21,500 503-1923-419.2705 UTILITIES-CELL PHONES 4,307 3,500 3,500 4,900 4,900 503-1923-419.2801 MAINTENANCE & REPAIR - 3,400 3,400 4,000 4,000 503-1923-419.2804 TRAVEL, TRAINING, MEETING 4,924 14,200 14,200 19,000 27,000 503-1923-419.2809 POSTAGE & FREIGHT - 400 400 400 400
503-1923-419.2812 MEMBERSHIP DUES 130 600 600 800 800
503-1923-419.2813 FEES & LICENSES 49,734 39,700 39,700 186,000 190,700 503-1923-419.2902 EMPLOYEE RECOGNITION AWRD - - - 500 500 503-1923-419.3001 OFFICE SUPPLIES 93 600 600 500 500
503-1923-419.3002 OPERATING SUPPLIES 6,429 4,800 4,800 5,000 5,000 503-1923-419.3022 SMALL TOOLS/NON-CAPITAL 32,525 39,300 54,300 82,000 43,900 503-1923-419.5004 EQUIPMENT - 265,000 250,000 - -
503-1923-419.7001 DEPRECIATION EXPENSE 9,025 30,000 30,000 10,000 10,000 Other Subtotal $ 472,106 $ 784,400 $ 819,414 $ 666,400 $ 640,000 CIP Other Costs
420-5000-519.2006 PROFESSIONAL SERVICES $ - $ - $ 216,100 $ 55,000 $ 15,000 CIP Other Subtotal $ - $ - $ 216,100 $ 55,000 $ 15,000
Expenditure Total $ 837,611 $ 1,268,100 $ 1,519,214 $ 1,300,200 $ 1,274,500 Revenue Over (Under) Expenditures $ 559,864 $ - $ (251,114) $ - $ - Information Technology Fund (cont'd)
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
504-0000-345.7004 FACILITIES REPLACE/REPAIR $ 150,000 $ 150,100 $ 150,100 $ 150,000 $ 150,000 504-0000-361.8001 ALLOCATED INTEREST 7,557 - - - -
504-0000-361.8003 MRKT VALUE OF INVESTMTS 3,443 - - - - 504-0000-391.9001 TRANSFER IN - GENERAL FUND - - 100,000 - - Revenue Total $ 161,000 $ 150,100 $ 250,100 $ 150,000 $ 150,000 Other Costs
504-1924-419.2104 TECHNICAL SERVICES $ - $ - $ - $ - $ - 504-1924-519.2006 PROFESSIONAL SERVICES 76,146 - 117,681 150,000 150,000 504-1924-519.5003 IMPROVEMENTS NOT BUILDINGS - - - - -
504-1924-519.7001 DEPRECIATION EXPENSE 2,108 - - - -
Other Subtotal $ 78,253 $ - $ 117,681 $ 150,000 $ 150,000 Expenditure Total $ 78,253 $ - $ 117,681 $ 150,000 $ 150,000 Revenue Over (Under) Expenditures $ 82,746 $ 150,100 $ 132,419 $ - $ - The Facilities Repair & Maintenance Fund allows funds to be set aside for major building repairs and improvements to City buildings and facilities.

Facilities Maintenance and Repair Fund
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Revenue
601-0000-346.7003 COUNTY SEWER COLLECTIONS $ 5,854,459 $ 6,751,800 $ 6,751,800 $ 6,660,000 $ 6,859,800 601-0000-346.7004 SEWER FEES-SPECIAL BILLED 161,040 - - - - 601-0000-346.7005 SEWER CAPACITY FEES 70,630 - - - -
601-0000-346.7007 CAPACITY FEES - ADU 81,689 - - - -
601-0000-361.8001 ALLOCATED INTEREST 181,521 - - - -
601-0000-361.8002 NON-ALLOCATED INTEREST 15,274 - - - - 601-0000-361.8003 MRKT VALUE OF INVESTMTS 96,822 - - - - 601-0000-374.8501 OTHER COST REIMBURSEMENT 427 - - - -
601-0000-391.9008 TRANSFERS IN - OTHER FUNDS - - - - -
Revenue Total $ 6,461,861 $ 6,751,800 $ 6,751,800 $ 6,660,000 $ 6,859,800 Labor Costs
601-5060-436.1001 SALARIES FULL-TIME $ 511,082 $ 512,900 $ 512,900 $ 618,500 $ 616,600 601-5060-436.1003 OVERTIME 26,908 2,900 2,900 3,300 3,100 601-5060-436.1007 STAND-BY PAY 27,159 - - - -
601-5060-436.1008 AUTO ALLOWANCE 3,883 2,000 2,000 6,400 6,400 601-5060-436.1009 CELL PHONE ALLOWANCE 1,253 2,500 2,500 2,400 2,700 601-5060-436.1101 PERS-CITY PORTION 46,776 47,700 47,700 55,300 54,000 601-5060-436.1103 SECTION 125 CAFETERIA 100,973 96,000 96,000 147,200 137,100 601-5060-436.1104 LIFE INSURANCE 1,394 1,600 1,600 1,600 1,500 601-5060-436.1105 UNEMPLOYMENT INSURANCE 2,778 2,900 2,900 3,500 3,400 601-5060-436.1106 WORKER'S COMP INSURANCE 30,032 34,500 34,500 41,400 41,300 601-5060-436.1107 FICA 43,125 38,400 38,400 46,100 45,800 601-5060-436.1108 HEALTH REIMBURSEMENT 19 - - - -
601-5060-436.1110 PENSION EXPENSE 42,527 - - - -
Labor Subtotal $ 837,909 $ 741,400 $ 741,400 $ 925,700 $ 911,900 The City of Imperial Beach operates the sewer collection service in the City and transports the effluent to the City of San Diego for treatment at the Point Loma Sewer Treatment Plant. The City operates and maintains a series of pump stations that lift the sewer to high points so that the effluent can enter the larger system. The employees in the Sewer Division are constantly cleaning and repairing sewer lines to reduce the potential for backups and other failures.

There is no funding from the General Fund transferred to the Sewer Enterprise. Conversely, the Sewer Enterprise transfers funds to the General Fund for services rendered such as payroll, insurance, and other costs directly attributable to the Sewer Enterprise Fund.

The upcoming budget cycle provides for serveral repairs and upgrades to the sewer system including:
• Pump Station 1B Electrical By-Pass Relocation
• Pump Station 8 Rehabilitation
Sewer Enterprise Fund
DRAFT

Fiscal Year 2026 & 2027 Expenditures
Account # Description
Actuals
FY24
Adopted
Budget FY25
Amended
Budget FY25
Proposed
Budget FY26
Proposed
Budget FY27
Other Costs
601-5060-436.2006 PROFESSIONAL SERVICES $ 5,186 $ 35,100 $ 35,100 $ 93,000 $ 13,000 601-5060-436.2021 NUISANCE ABATEMENT CHARGE - - - - -
601-5060-436.2023 SECURITY & ALARM 18,677 30,200 46,700 20,800 41,300 601-5060-436.2104 TECHNICAL SERVICES 3,531,111 3,942,400 3,850,900 4,537,600 4,684,900 601-5060-436.2502 RENT-EQUIPMENT - - - - -
601-5060-436.2603 PUBLIC WORKS ADMIN - - - - -
601-5060-436.2604 ABC-ADMIN SVC CHARGE 636,600 649,300 649,300 662,300 675,500 601-5060-436.2605 ABC-TECHNOLOGY SVC CHARGE 34,200 34,900 34,900 35,600 36,300 601-5060-436.2606 ABC-RISK MGMT SVC CHARGE 100,800 102,800 102,800 104,900 107,000 601-5060-436.2607 ABC-FMP EQUIPMENT CHARGE 62,300 63,500 63,500 64,800 66,100 601-5060-436.2608 ABC-FACILITIES CHARGES 4,000 4,100 4,100 4,200 4,300 601-5060-436.2701 GAS & ELECTRIC (SDG&E) 83,792 73,900 73,900 75,000 78,800 601-5060-436.2702 UTILITIES-WATER 37,061 52,500 52,500 50,000 52,500 601-5060-436.2705 UTILITIES-CELL PHONES 3,839 2,500 2,500 4,100 4,100 601-5060-436.2801 MAINTENANCE & REPAIR 55,593 70,000 73,905 93,000 55,000 601-5060-436.2804 TRAVEL, TRAINING, MEETING 6,206 7,700 7,700 15,000 6,000 601-5060-436.2809 POSTAGE & FREIGHT 5,539 - - 11,000 5,500 601-5060-436.2812 MEMBERSHIP DUES 2,123 2,300 2,300 1,800 1,800 601-5060-436.2813 FEES & LICENSES 3,810 5,500 5,500 7,600 7,800 601-5060-436.2904 OTHER SERVICES & CHARGES 15,428 17,000 17,000 17,000 17,000 601-5060-436.3002 OPERATING SUPPLIES 43,627 46,200 46,200 30,000 30,000 601-5060-436.3022 SMALL TOOLS/NON-CAPITAL 2,452 2,500 2,500 2,500 2,500 601-5060-436.5004 EQUIPMENT 13,974 - 75,000 65,000 -
601-5060-436.7001 DEPRECIATION EXPENSE 338,363 340,300 340,300 340,000 340,000 Other Subtotal $ 5,004,679 $ 5,482,700 $ 5,486,605 $ 6,235,200 $ 6,229,400 CIP Other Costs
601-5060-536.2006 PROFESSIONAL SERVICES $ (32,491) $ 540,000 $ 3,463,476 $ - $ - CIP Other Subtotal $ (32,491) $ 540,000 $ 3,463,476 $ - $ - Expenditure Total $ 5,810,097 $ 6,764,100 $ 9,691,481 $ 7,160,900 $ 7,141,300 Revenue Over (Under) Expenditures $ 651,764 $ (12,300) $ (2,939,681) $ (500,900) $ (281,500) Municipal Grand Total All Funds - Expenditure $ 47,789,295 $ 45,999,400 $ 60,576,115 $ 49,083,720 $ 48,646,099 Sewer Enterprise Fund (cont'd)
DRAFT

CAPITAL

IMPROVEMENT
DRAFT

CARRY OVER PROJECTS

DEPT FUNDING SOURCE

APPROVED
BUDGET
PROJECTED @
06/30/2025

ESTIMATED

CARRYOVER
Facilities Sports Park & Recreation Center Rehab ARPA/ GF reserves $ 3,574,322 $ 2,691,632 $ 882,690 Facilities Senior Center Improvements ARPA 705,300 702,670 2,630 Streets 9th Street Active Transportation Corridor ATP Grant/ Transnet/SB1 5,385,500 2,066,194 3,319,306 Streets LED Streetlight Ownership & Conversion PW Strategic 548,348 53,010 495,338 Facilities Veterans Park Splash Pad OGALS/NRPA Grant 750,000 23,400 726,600 Parks Sports Park Restroom Project Parks Mtce (GF Reserve) 980,000 925,097 54,903 Info Tech Network Refresh GF Reserve $ 216,100 104,223 111,877 Parks Palm Avenue Project (ATP) ATP Grant/ Transnet $ 24,112,000 51,597 24,060,403 Info Tech Datacenter Refresh GF Reserve 250,000 - 250,000 PW Facilities City Hall Server Room (IT) HVAC GF Reserve 110,000 - 110,000 PW Facilities Fire Station HVAC GF Reserve 195,000 56,111 138,889 Sewer CCTV and Asset Management Sewer Enterprise 240,000 - 240,000 Sewer Pump Station 1B ‐ Electrical by‐pass relocation Sewer Enterprise 300,000 48,998 251,002 Parks 10Th Street Pocket Park Parks Mtce (Park Fund Reserve) 47,000 - 47,000 TOTAL CIP CARRYOVER $ 30,690,638

CITY OF IMPERIAL BEACH
FISCAL YEAR 2025/26 AND FISCAL YEAR 2026/27

CAPITAL IMPROVEMENT PROGRAM

PROJECT NAME
DRAFT

NEW PROJECTS FOR FY 2025/26 and FY 2025/26

DEPT FUNDING SOURCE

APPROVED

BUDGET TOTALS FISCAL YEAR
Info Tech Datacenter Refresh / Disater Recovery (Phase II) GF Reserve $ 35,000 FY 26/27 Info Tech Mobile Device Management (MDM) GF Reserve 15,000 FY 26/27 TOTAL INFORMATION TECHNOLOGY $ 50,000
Facilities Public Works Rolling Gate GF Reserve $ 25,000 FY 25/26 Facilities Fire Station Rolling Gate GF Reserve $ 30,000 FY 25/26 Facilities Fire Station Exhaust GF Reserve $ 100,000 FY 25/26 TOTAL FACILITIES $ 155,000
Parks Pickleball Courts Design GF Reserve $ 75,000 FY 25/26 Parks Triangle Park Improvements RTCIP $ 75,000 FY 25/26 TOTAL PARKS $ 150,000
Storm Drain Citywide Storm Drain Improvements GF Reserve $ 60,000 FY 25/26 TOTAL STORM DRAIN $ 60,000
Streets FY26 Citywide Roadway Rehab Transnet/ SB1 $ 1,120,295 FY 25/26 Streets Palm Avenue Project (ATP) TransNet 1,000,000 FY 25/26 Streets FY27 Citywide Roadway Rehab SB1 711,200 FY 26/27 TOTAL STREET PROJECTS $ 2,831,495
Sewer Pump Station 8 Construction Sewer Enterprise $ 1,500,000 FY 25/26 TOTAL SEWER PROJECTS $ 1,500,000
TOTAL FY26 AND FY27 CIP $ 4,746,495
TOTAL CARRYOVER, FY26, FY27 CIP $ 35,437,133

PROJECT NAME

CITY OF IMPERIAL BEACH
FISCAL YEAR 2025/26 AND FISCAL YEAR 2026/27

CAPITAL IMPROVEMENT PROGRAM
DRAFT

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DRAFT