National City City Council
May 16, 2023

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
HOUSING authority
$0 $58,982 $0ALPHA PROJECT $0650
$0 $198,560 $217,950McAlister Inc. $0650
categoryRefunds, Contributions & Special Paymnts Total $0 $257,542 $217,950 $0 categoryPersonnel Services
$0 $15,713 $0FULL-TIME SALARIES $0101
$0 $305 $0DIFFERENTIAL PAY $0120
$0 $178 $0WORKERS' COMPENSATION $0140
$0 $1,840 $0HEALTH INSURANCE $0150
$0 $1,659 $0RETIREMENT PLAN CHARGES $0160
$0 $263 $0MEDICARE $0161
categoryPersonnel Services Total $0 $19,958 $0 $0
$0 $277,500 $217,950 $0TotalPERMANENT LOCAL HOUSING ALLOCATIO categoryHOUSING ACCELERATION GRANT PROG-CYCLE 1
501 478419
Activity
Activity No.
categoryPersonnel Services
$0 $116,100 $0FULL-TIME SALARIES $0101
$0 $630 $0ALLOWANCES & STIPENDS $0110
$0 $836 $0DIFFERENTIAL PAY $0120
$0 $3,394 $0WORKERS' COMPENSATION $0140
$0 $6,316 $0HEALTH INSURANCE $0150
$0 $1,215 $0LTD INSURANCE $0151
$0 $8,516 $0RETIREMENT PLAN CHARGES $0160
$0 $1,063 $0MEDICARE $0161
categoryPersonnel Services Total $0 $138,070 $0 $0
categoryMaintenance & Operations
$0 $0 $0PROFESSIONAL SERVICES $0213
categoryMaintenance & Operations Total $0 $0 $0 $0
$0 $138,070 $0 $0TotalHOUSING ACCELERATION GRANT PROG-C categoryCOVID-19 Response
501 911419
Activity
Activity No.

IV-145

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
HOUSING authority
categoryMaintenance & Operations
$0 $0 $2,000MATERIALS & SUPPLIES $2,000399
categoryMaintenance & Operations Total $0 $0 $2,000 $2,000 $0 $0 $2,000 $2,000TotalCOVID-19 Response Total
HOUSING Total $1,104,445 $12,306,445 $1,680,566 $1,519,064 $1,104,445 $12,306,445 $1,680,566 $1,519,064HOUSING AUTHORITY Total IV-146

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
HOUSING authority
categoryHOUSING
502 462419
Activity
Activity No.
categoryRefunds, Contributions & Special Paymnts
$12,411,041 $12,566, 648 $13,200,000HOUSING ASSISTANCE PAYMENTS $13,775,000602 $5,790 $30,764 $10,000OTHER GENERAL EXPENSES $40,000603 $113,168 $86,402 $90,000HAP PORTABILITY-IN $60,000606
$168,569 $168,569 $170,000INDIRECT/OVERHEAD COSTS $170,000698 categoryRefunds, Contributions & Special Paymnts Total $12,698,568 $12,852,383 $13,470,000 $14,045,000 categoryPersonnel Services
$32,196 $31,169 $0PART-TIME SALARIES $0100
$484,315 $528,033 $653,878FULL-TIME SALARIES $778,679101 $434 $395 $400LONGEVITY $500105
$363 $329 $360ALLOWANCES & STIPENDS $360110
$10,861 $9,360 $8,849DIFFERENTIAL PAY $8,849120
$5,478 $6,047 $7,334WORKERS' COMPENSATION $9,296140
$93,048 $89,020 $114,998HEALTH INSURANCE $112,123150
$71 $62 $731LTD INSURANCE $1,097151
$169,419 $184,904 $198,890RETIREMENT PLAN CHARGES $177,959160 $8,049 $8,791 $9,481MEDICARE $11,291161
$36,208 $11,450 $15,000PERSONNEL COMPENSATION $15,000199 categoryPersonnel Services Total $840,442 $869,560 $1,009,921 $1,115,154 categoryMaintenance & Operations
$0 $0 $4,000AUDITING SERVICES $4,000201
$6,180 $2,944 $5,000PROFESSIONAL SERVICES $5,000213
$1,759 $739 $3,000MEMBERSHIPS & SUBSCRIPTIONS $3,000222 $6,280 $2,814 $8,000TRAINING, TRAVEL & SUBSISTENCE $8,000226 $8,409 $6,032 $10,000POSTAGE $10,000250
$149 $0 $600ADVERTISING $700260
$37,264 $81,170 $56,000CONTRACT SERVICES $75,000299
$20,442 $6,096 $14,000MATERIALS & SUPPLIES $14,000399
categoryMaintenance & Operations Total $80,482 $99,795 $100,600 $119,700 categoryInternal Service Charges and Reserves
$28,979 $26,261 $28,923BUILDING SERVICES CHARGES $29,848740 IV-147

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
HOUSING authority
$1,927 $2,042 $2,354VEHICLE SERVICES CHARGES $2,781750
$3,897 $4,000 $9,000VEHICLE LEASE CHARGE $9,000752
$74,171 $72,898 $81,508INFO. SYSTEMS MAINT. CHARGE $93,978755 $7,535 $7,535 $7,535INSURANCE CHARGES $8,554790
categoryInternal Service Charges and Reserves Total $116,509 $112,736 $129,320 $144,162 categoryCapital Outlay
$8,451 $0 $5,000COMPUTER EQUIPMENT $5,000502
$0 $8,998 $0FURNITURE & FURNISHINGS $0503
categoryCapital Outlay Total $8,451 $8,998 $5,000 $5,000 $13,744,452 $13,943,472 $14,714,841 $15,429,016TotalHOUSING Total HOUSING Total $13,744,452 $13,943,472 $14 ,714,841 $15,429,016 $13,744,452 $13,943,472 $14,714,841 $15,429,016SECTION 8 FUND Total IV-148

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
HOUSING authority
categoryHOUSING
505 462419
Activity
Activity No.
categoryPersonnel Services
$18,700 $73,840 $136,665FULL-TIME SALARIES $116,434101
$0 $841 $1,800ALLOWANCES & STIPENDS $720110
$0 $750 $1,622DIFFERENTIAL PAY $1,622120
$200 $1,126 $7,814WORKERS' COMPENSATION $8,737140
$3,054 $10,296 $17,952HEALTH INSURANCE $16,253150
$132 $340 $219LTD INSURANCE $146151
$2,296 $13,662 $41,569RETIREMENT PLAN CHARGES $26,610160 $327 $1,190 $1,982MEDICARE $1,688161
$2,608 $0 $800PERSONNEL COMPENSATION $800199
categoryPersonnel Services Total $27,317 $102,045 $210,423 $173,011 categoryMaintenance & Operations
$0 $0 $5,000LEGAL SERVICES $5,000209
$0 $0 $28,000PROFESSIONAL SERVICES $20,000213
$550 $550 $700MEMBERSHIPS & SUBSCRIPTIONS $600222
$979 $349 $4,000TRAINING, TRAVEL & SUBSISTENCE $4,000226 $0 $0 $150POSTAGE $0250
$0 $0 $15,000CONTRACT SERVICES $23,150299
$1,208 $509 $1,000MATERIALS & SUPPLIES $1,000399
categoryMaintenance & Operations Total $2,737 $1,408 $53,850 $53,750 $30,054 $103,453 $264,273 $226,761TotalHOUSING Total
HOUSING Total $30,054 $103,453 $264,273 $226,761
$30,054 $103,453 $264,273 $226,761HOME FUND Total
IV-149

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
HOUSING authority
categoryHOUSING
532 462419
Activity
Activity No.
categoryPersonnel Services
$1,442 $133 $0PART-TIME SALARIES $0100
$49,520 $34,681 $66,633FULL-TIME SALARIES $72,348101
$1,451 $681 $720ALLOWANCES & STIPENDS $720110
$714 $623 $865DIFFERENTIAL PAY $865120
$574 $389 $4,226WORKERS' COMPENSATION $4,623140
$7,447 $3,925 $9,469HEALTH INSURANCE $9,190150
$526 $138 $0LTD INSURANCE $183151
$39,216 $9,181 $20,268RETIREMENT PLAN CHARGES $16,534160 $949 $576 $966MEDICARE $1,049161
$11,754 $0 $3,000PERSONNEL COMPENSATION $3,000199
categoryPersonnel Services Total $113,592 $50,327 $106,147 $108,512 categoryMaintenance & Operations
$19,319 $20,586 $25,000LEGAL SERVICES $0209
$0 $0 $50,000PROFESSIONAL SERVICES $50,000213
$73 $159 $0POSTAGE $0250
$0 $15,657 $0CONTRACT SERVICES $0299
$367 $4,426 $1,000MATERIALS & SUPPLIES $1,000399
categoryMaintenance & Operations Total $19,759 $40,828 $76,000 $51,000 categoryInternal Service Charges and Reserves
$2,344 $2,304 $2,575INFO. SYSTEMS MAINT. CHARGE $2,969755 categoryInternal Service Charges and Reserves Total $2,344 $2,304 $2,575 $2,969 $135,695 $93,459 $184,722 $162,481TotalHOUSING Total
categoryASSET MANAGEMENT
532 475419
Activity
Activity No.
categoryPersonnel Services
$39,186 $28,053 $0FULL-TIME SALARIES $0101
$1,817 $1,414 $0WORKERS' COMPENSATION $0140
$8,759 $5,816 $0HEALTH INSURANCE $0150
IV-150

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
HOUSING authority
$4,896 $11,540 $0RETIREMENT PLAN CHARGES $0160
$550 $441 $0MEDICARE $0161
$1,000 $736 $500PERSONNEL COMPENSATION $500199
categoryPersonnel Services Total $56,207 $48,000 $500 $500 $56,207 $48,000 $500 $500TotalASSET MANAGEMENT Total
HOUSING Total $191,902 $141,459 $185,222 $162,981
$191,902 $141,459 $185,222 $162,981LOW&MOD INCOME HOUSING ASSET FUND Total IV-151

Preliminary Budget
Fiscal Year 2024
Human
Resources

HUMAN RESOURCES

DEPARTMENT DESCRIPTION
The Human Resources Department serves all City departments with a staff of approximately 400 full and part -time employees . T his Department is responsible for providing a wide range of services including recruiting and selecting job applicants, training and development, employee benefit and equal opportunity programs, policy development and labor relations, among other projects.

It also manages employee benefit programs and investigates potential disciplinary actions. While working closely with the Civil Service Commission, the Human Resources Department provides technical assistance to other departments regarding staffing, discipline, organizational structure, and the interpretation of Civil Service Rules and State and Federal personnel laws and regulations.

It is the goal of the Human Resources Department to create a supportive working environment that fosters excellence in the workplace in order to provide National City residents and visitors with the utmost commitment, courtesy, collaboration, communication and customer service.

RISK MANAGEMENT
– WORKERS’ COMPENSATION
The Risk Management Division of the Human Resources Department manages the City’s self- insured workers’ compensation program, including oversight of employee injury claims and the City’s light duty and return to work programs.

GOALS & OBJECTIVES

1. W ork closely with the City Manager and department directors in identifying critical staffing needs and in creating succession plans that encourages and supports operational efficiencies.

2. Continue to update existing and develop needed policy documents.

3. Develop and execute training programs to reduce the likelihood of accidents and injuries and improve customer service.

4. Continue to provide assistance and response to departmental needs in a timely manner with quality employee replacements and sound personnel advice on discipline, grievances, complaints and the law.

5. Conduct job studies and surveys, staying abreast of current industry standards and trends.

6. Strengthen organizational development through such methods as the development of targeted employee and supervisor training; succession planning; career planning; and an enhanced performance evaluation system.

IV-153

HUMAN RESOURCES

PRODUCTIVITY/WORKLOAD STATISTICS
FY 21
Actual
FY 22
Actual
FY 23
Estimated
FY 24
Projected
Human Resources:

Recruitments conducted 33 65 44 55
Permanent positions filled 24 36 37 45
Temporary (part-time, hourly) positions filled 8 22 18 28 Medical exams conducted
(i.e. pre-employment, DMV) 43 56 55 60
New and/or promotional employees passing
probation 55 Information not
available
Information not
available
Information not
available
Risk Management:

Workers’ Compensation claims processed 57 48 48 53

DEPARTMENT ORGANIZATIONAL CHART

SIGNIFICANT CHANGES
No significant changes anticipated.

Human Resources
Operations Risk Management - Worker's
Compensation
IV-154

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
human resources
category
$1,723,420 $1,729,101 $1,729,101INTERNAL SERVICE CHARGES $1,963,019627-00000-3700 $1,723,420 $1,729,101 $1,729,101 $1,963,019category Total HUMAN RESOURCES Total $1,723,420 $1,729,101 $1,729,101 $1,963,019 category
$2,126,891 $2,155,784 $1,930,915INTERNAL SERVICE CHARGES $2,036,981627-14000-3700 $0 $540,165 $219,067INSURANCE SETTLEMENTS $0627-14000-3643 $0 $1,650 $0REFUNDS & REIMBURSEMENTS $0627-14000-3636
$10,379 $9,665 $0COMP INSURANCE REIMBURSEMENT $0627-14000-3632 $2,137,270 $2,707,264 $2,149,982 $2,036,981category Total HUMAN RESOURCES Total
$2,137,270 $2,707,264 $2,149,982 $2,036,981
$3,860,690 $4,436,365 $3,879,083 $4,000,000LIABILITY INS. FUND Total IV-155

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

HUMAN RESOURCES
categoryHUMAN RESOURCES
001 083407
Activity
Activity No.
categoryPersonnel Services
$0 $31,036 $91,800PART-TIME SALARIES $139,554100
$362,962 $438,482 $386,691FULL-TIME SALARIES $411,314101 $0 $0 $500OVERTIME $500102
$3,646 $5,060 $1,800ALLOWANCES & STIPENDS $1,800110
$3,389 $3,248 $3,202DIFFERENTIAL PAY $3,202120
$3,917 $5,287 $3,790WORKERS' COMPENSATION $4,031140
$62,649 $61,183 $57,160HEALTH INSURANCE $58,953150
$1,781 $2,002 $1,829LTD INSURANCE $1,828151
$116,503 $113,817 $120,808RETIREMENT PLAN CHARGES $94,002160 $5,809 $8,166 $5,607MEDICARE $5,964161
$15,148 $68,150 $0PERSONNEL COMPENSATION $0199
categoryPersonnel Services Total $575,803 $736,431 $673,187 $721,148 categoryMaintenance & Operations
$15,599 $18,679 $14,000MEDICAL SERVICES $25,000205
$188 $386 $500TECHNICAL PERSONNEL SERVICES $700207
$6,132 $4,417 $9,600GOVERNMENTAL PURPOSES $10,000212
$71,406 $118,963 $200,000PROFESSIONAL SERVICES $200,000213 $1,237 $2,887 $3,000INVESTIGATIVE SERVICES $3,000217
$1,728 $1,837 $2,036MEMBERSHIPS & SUBSCRIPTIONS $1,609222 $0 $0 $25,000RECRUITMENT $20,000225
$2,462 $8,201 $8,576TRAINING, TRAVEL & SUBSISTENCE $8,420226 $198 $126 $300PRINTING & BINDING $300230
$0 $0 $20,000CITYWIDE TRAINING $30,000249
$884 $775 $1,000ADVERTISING $500260
$16,345 $0 $0PROMOTIONAL ACTIVITIES $10,000264
$0 $0 $200R & M - OFFICE EQUIPMENT $0281
$0 $37,346 $0CONTRACT SERVICES $0299
$745 $958 $1,300DUPLICATING SUPPLIES $1,000307
$1,593 $2,029 $1,500MATERIALS & SUPPLIES $2,000399
categoryMaintenance & Operations Total $118,519 $196,604 $287,012 $312,529 IV-156

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

HUMAN RESOURCES
categoryInternal Service Charges and Reserves
$104,325 $94,539 $104,124BUILDING SERVICES CHARGES $107,454740 $45,767 $44,981 $50,294INFO. SYSTEMS MAINT. CHARGE $57,989755 $6,117 $6,117 $6,117INSURANCE CHARGES $6,945790
categoryInternal Service Charges and Reserves Total $156,209 $145,637 $160,535 $172,387 $850,531 $1,078,672 $1,120,734 $1,206,064TotalHUMAN RESOURCES Total categoryCOVID-19 Response
001 911407
Activity
Activity No.
categoryMaintenance & Operations
$1,647 $15,502 $0MEDICAL SERVICES $0205
categoryMaintenance & Operations Total $1,647 $15,502 $0 $0 $1,647 $15,502 $0 $0TotalCOVID-19 Response Total
HUMAN RESOURCES Total $852,178 $1,094,174 $1,120,734 $1,206,064 $852,178 $1,094,174 $1,120,734 $1,206,064GENERAL FUND Total IV-157

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

HUMAN RESOURCES
categoryRISK MANAGEMENT
627 081407
Activity
Activity No.
categoryPersonnel Services
$43,447 $43,260 $48,063FULL-TIME SALARIES $52,518101
$1,309 $1,198 $1,300DIFFERENTIAL PAY $1,300120
$467 $496 $471WORKERS' COMPENSATION $515140
$8,170 $7,298 $12,395HEALTH INSURANCE $10,840150
$5,544 $13,661 $14,619RETIREMENT PLAN CHARGES $12,003160 $714 $767 $697MEDICARE $762161
$3,617 $2,264 $2,500PERSONNEL COMPENSATION $2,500199
categoryPersonnel Services Total $63,267 $68,944 $80,045 $80,437 categoryMaintenance & Operations
$63 $63 $0PROFESSIONAL SERVICES $0213
$150 $0 $450MEMBERSHIPS & SUBSCRIPTIONS $300222
$746 $2,328 $3,900TRAINING, TRAVEL & SUBSISTENCE $3,900226 $382 $390 $400MATERIALS & SUPPLIES $400399
categoryMaintenance & Operations Total $1,341 $2,781 $4,750 $4,600 categoryFixed Charges & Debt Services
$1,615,426 $1,039,029 $1,600,000WC CLAIM COSTS $2,024,000433 $244,147 $263,336 $221,000EXCESS WC INSURANCE $271,000440 categoryFixed Charges & Debt Services Total $1,859,573 $1,302,365 $1,821,000 $2,295,000 $1,924,181 $1,374,090 $1,905,795 $2,380,037TotalRISK MANAGEMENT Total HUMAN RESOURCES Total $1,924,181 $1,374,090 $1,905,795 $2,380,037 $1,924,181 $1,374,090 $1,905,795 $2,380,037LIABILITY INS. FUND Total IV-158

Preliminary Budget
Fiscal Year 2024
Library
&
Community
Services

LIBRARY & COMMUNITY SERVICES

DEPARTMENT DESCRIPTION
The Library & Community Services Department provides services for all community members for their lifelong learning and growth. The Department encompasses the National City Public Library and Community Services which includes Recreation Services and the Senior Nutrition Program. The Library & Community Services Department provides information, resources, programs, and community engagement for all residents.

The Library & Community Services Department also provides staff assistance and oversight to the Board of Library Trustees, the Public Art Committee, and the Park Recreation and Senior Citizens’ Advisory Committee. As part of these responsibilities, staff works closely with A Reason to Survive (ARTS) to facilitate the public art approval process and installation. They also monitor the agreement between ARTS and the City of National City for its operation of the ARTS Center.

The Department also oversees the agreements with a variety of organizations to maintain and operate facilities and programs throughout the City. Library & Community Services manages the following leases and operating agreements: EXOS to operate Las Palmas Pool, Olivewood Gardens to operate Paradise Creek Educational Park Community Garden, American Golf Corporation to operate the National City Golf Course, and the Boys and Girls Club lease. The Department also maintains a contract with San Diego County for reimbursement for the Senior Nutrition Program.

Library & Community Services also oversees the leases and agreements with non-profit organizations to operate the Stein Family Farm, the Kimball House Museum, and the National City Depot Museum and is also responsible for special events such as the Miss National City Scholarship Program and the Community Breakfasts.

NATIONAL CITY PUBLIC LIBRARY

The National City Public Library recognizes the cultural, linguistic and economic diversity in the community and seeks to inform, educate and socialize the youth and adults within the city . It supports lifelong learning, personal enrichment, and empowerment by ensuring the community has free access to a variety of materials and current technology while enjoying a positive environment that honors and celebrates the rich traditions of National City.

The National City Public Library is a 55,000 square-foot, state-of-the-a rt facility. Built in 2005, it houses more than 200,000 book volumes, 25,000 audio-visual materials, 122 publication subscriptions, and 35 electronic databases that support educational, vocational, and informational activities. The Library also houses 100 computers, a 16-seat computer lab, three study rooms, a local history room, and a bookstore operated by the Friends of the Library.

The National City Public Library is a transformative place where people can expand their knowledge, explore their potential, improve their workforce skills, express their talents, engage in community service, and experience quiet, reflective time.

IV-160

LIBRARY & COMMUNITY SERVICES

GOALS & OBJECTIVES
 Fiscal Year
2023 In Review
FY202
3 continued to reflect the hard work and dedication of library staff and volunteers, the support of the Friends of the Library, and the leadership of the Board of Library Trustees and City Council. After closures and modified hours, the Library fully welcomed the public back to the Library with enhanced hours, collections, and services. The new State-funded ESL program has created opportunities for learning for our residents and enhanced the Library ’s successful adult literacy program. The Library still offered electronic books and magazines, streaming platforms, and Zoom for tutoring and engaging programs.

Highlight
s of 2023
• The Library enhanced its operating hours to accommodate greater patron use and convenience. The Library is now open Monday – Thursday from 10 a.m. to 8 p.m., Friday from 10 a.m. to 6 p.m., and Saturday from 10 a.m. to 5 p.m. • The Library has enhanced its technology during the past year. A new Discovery Layer on the Library electronic catalog was added to facilitate ease of search functionality for patrons. The old self-checkout kiosks for patrons were replaced, eliminating problems with the old equipment. New automatic renewals and patron text notifications for courtesy and overdue notices were added for patron convenience. Mobile printing was added that enables patrons to print documents from their mobile devices. The Library’s electronic records are now updated and sourced through OCLC metadata, the sole source for electronic records in North America.
• The Library has worked with materials vendors to establish shelf-ready titles that allow patrons to access library materials even faster, both in print and digitally. • The Parks Pass grant program created opportunities for our patrons to explore Tijuana Estuary, Old Town, and Torrey Pines State Parks. A Memory Lab grant created a way for patrons to access family memories locked in older technology. The Memory Lab allows patrons to transfer data from outdated technology to new digital files. • A new State-funded English as a Second Language (ESL) program enhanced the Adult Literacy and Digital Literacy programs already in place. Within a few short months, classes were fully booked. In addition, the latest round of Parks Pass funding mentioned previously will be utilized to enhance lessons for ESL and Digital Literacy students. In addition to new State funding, the AmeriCorps partnership has allowed the Library to harness those same State funds to pay for additional AmeriCorps member services in our literacy program. • On-the-ground programs returned with Summer Reading, Hispanic Heritage celebration, and Halloween Booktacular. Patrons were glad to be back in the Library for exciting programs and events.
• The Library c ontinued to leverage partnerships with schools and other stakeholders to create, promote, and offer materials and resources for engaging programs. o Partnered with State Library, school districts, FLEET Science Center, Stephen Birch Aquarium, and many other co-partners of the National City STEAM Collab to create and provide the NC 16 Weeks of STEAM programming. These programs create outreach opportunities for the Library and enrich students' out-of-school learning.

IV-161

LIBRARY & COMMUNITY SERVICES

o The Friends of the Library have also generously funded our Summer Reading Program expenses. The Summer Reading Program was developed to prevent “summer slide” and keep students engaged in learning while away from a structured school curriculum. All Summer Reading programs were conducted in person, and our youngest patrons benefited from the reading, activities , and performers.

 Insight into Fiscal Year 2024

National City Public Library will continue to welcome our residents with a full complement of hours and an emphasis on its critical community role of offering free Wi -Fi, resources, services, and programs in an environment where physical materials coexist with digital collections and online platforms. At its core, patrons are given choices and options and can choose the ones that work for them without missing out on anything. Expanded streaming options allow for greater flexibility and patron use. With the addition of the new Link+ capability, cardholders will also be able to access physical materials outside of the library walls. In addition, each traditional resource or service will likely have a virtual counterpart for patrons to use in or out of the library as they so desire.

Looking ahead, Library services will be a more powerful and inclusive prototype with the following plans for implementation:

• A new State-funded Family Literacy Program to support youth and parents as their literacy learning progresses. More than a regular literacy program, this is an educational outreach program on early literacy, seeking out those families who are most at-risk and who may not visit public libraries.
• In addition to the AmeriCorps partnership, the Literacy program will also harness partnerships with local educational institutions such as Southwestern College and Pima Medical Institute to create opportunities for their work-study students. • Following this year's success, the latest round of Parks Pass funding mentioned previously will be utilized to enhance lessons for ESL and Digital Literacy students through the end of the year.
• The Memory Lab in the Local History Room will enable our patrons to transfer data from outdated technology to new digital files. This program will also bring more attention to the Local History Room and its purpose within the library as a place to gather local historical knowledge.
• The Library will be joining other libraries in our consortium in the use of Link+, a free service that allows cardholders to borrow books not available at the National City Public Library. LINK+ is a cooperative effort among many California public and academic libraries.
• The Library will continue to partner with the State Library, school districts, the FLEET Science Center, Stephen Birch Aquarium, and many other co-partners of the National City STEAM Collab to create and provide the NC 16 Weeks of STEAM programming. • The Library continuously seeks to capture funding from traditional and non-traditional sources to create robust opportunities for our patrons’ learning and enjoyment.

IV-162

LIBRARY & COMMUNITY SERVICES

PRODUCTIVITY/WORKLOAD STATISTICS
FY 21
Actual
FY 22
Actual
FY 23
Estimated
FY 24
Projected
Visits to the Library 18,624 50,385 80,000 100,000
Virtual (Website) Visits 51,340 30,179 35,000 40,000
Computer and Wi-Fi Sessions 10,644 17,530 30,000 40,000 Program Attendance:

In-person 0 2281 4500 5000
Remote (Distance Programming) 1,015 58 0 0
Online 9,211 0 0 0
Reference Questions Answered 10,744 12,067 13,000 14,000 Items Borrowed 16,203 41,202 50,000 65,000
Resources:

Books 160,309 164,505 182,000 190,000
Audio-visual materials 19,678 20,170 25,000 26,000
Magazines 1,371 1,550 1,800 2,000
eBooks (Consortium Library Shared
Collection)

778,998

113000

115,000

120,000
eMagazines 72 4,600 4,600 4,600
eAudiobooks and eMusic and eVideos 451,705 6,500 6,800 7,000

IV-163

LIBRARY & COMMUNITY SERVICES

DEPARTMENT ORGANIZATIONAL CHART

SIGNIFICANT CHANGES
No significant changes anticipated

Library
Public Services
Circulation
Children's
Services
Adult and
YA Services
Computer
Local
History
Literacy
Services Support
Technical
Services
Technical
Support
IV-164

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
library
category
$4,197 $4,822 $4,197STATE HOPTR $4,410104-00000-3420
$0 $0 $0MISC. REVENUE $0104-00000-3634
$0 $0 $0REFUNDS & REIMBURSEMENTS $0104-00000-3636
$1,204,103 $903,737 $1,184,150TRANSFERS FROM OTHER FUNDS $1,256,616104-00000-3999 $877,510 $923,627 $959,075PROPERTY TAXES ALLOCATED $1,002,176104-00000-3009 $2,085,810 $1,832,186 $2,147,422 $2,263,202category Total LIBRARY Total $2,085,810 $1,832,186 $2,147,422 $2,263,202 $2,085,810 $1,832,186 $2,147,422 $2,263,202LIBRARY FUND Total IV-165

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
library
category
$174,143 $307,039 $150,000REAL PROPERTY TRANSFER TAX $170,000108-00000-3050 $174,143 $307,039 $150,000 $170,000category Total
LIBRARY Total $174,143 $307,039 $150,000 $170,000
category
$2,586 $11,531 $10,000BOOK FINES $10,000108-31310-3565
$2,586 $11,531 $10,000 $10,000category Total
LIBRARY Total
$2,586 $11,531 $10,000 $10,000
$176,729 $318,570 $160,000 $180,000LIBRARY CAPITAL OUTLAY Total IV-166

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
library
category
$0 ($14,223) $0UNREALIZED GAIN/LOSS ON INVESTM $0259-00000-3302 $0 $2,376 $0INVESTMENT EARNINGS $0259-00000-3300
$345,768 $340,080 $393,815SPECIAL ASSESSMENT-GO BONDS $0259-00000-3008 $345,768 $328,233 $393,815 $0category Total
LIBRARY Total $345,768 $328,233 $393,815 $0
$345,768 $328,233 $393,815 $0LIBRARY BONDS DEBT SERVICE FUND Total IV-167

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
library
category
$200 $350 $1,500DONATIONS $400277-31000-3637
$200 $350 $1,500 $400category Total
LIBRARY Total $200 $350 $1,500 $400
$200 $350 $1,500 $400NC PUBLIC LIBRARY DONATIONS FUND Total IV-168

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
library
category
$0 $0 $0REFUNDS & REIMBURSEMENTS $0320-31000-3636
$0 $0 $0 $0category Total
LIBRARY Total $0 $0 $0 $0
category
$0 $16,421 $0OTHER STATE GRANTS $0320-31330-3463
$0 $16,421 $0 $0category Total
LIBRARY Total
$0 $16,421 $0 $0
category
$0 $9,750 $0OTHER STATE GRANTS $0320-31331-3463
$0 $9,750 $0 $0category Total
LIBRARY Total
$0 $9,750 $0 $0
category
$0 $0 $0OTHER STATE GRANTS $0320-31333-3463
$0 $0 $0 $0category Total
LIBRARY Total $0 $0 $0 $0
category
$0 $54,000 $0OTHER STATE GRANTS $0320-31335-3463
$0 $54,000 $0 $0category Total
LIBRARY Total
$0 $54,000 $0 $0
category
$0 $43,490 $0OTHER STATE GRANTS $0320-31339-3463
$0 $43,490 $0 $0category Total
LIBRARY Total
$0 $43,490 $0 $0
$0 $123,661 $0 $0LIBRARY GRANTS Total
IV-169

FY 2021
Actu
al
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
library
category
$13,217 $32,407 $0Dev Impact Fees- Library $0325-31000-3622 $13,217 $32,407 $0 $0category Total
LIBRARY Total $13,217 $32,407 $0 $0
$13,217 $32,407 $0 $0DEVELOPMENT IMPACT FEES Total
IV-170

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

LIBRARY
categoryLIBRARY
104 056431
Activity
Activity No.
categoryPersonnel Services
$64,643 $289,645 $328,000PART-TIME SALARIES $356,840100 $408,238 $385,464 $571,090FULL-TIME SALARIES $638,179101 $486 $450 $500LONGEVITY $600105
$3,627 $1,178 $1,800ALLOWANCES & STIPENDS $1,800110
$1,754 $1,948 $1,300DIFFERENTIAL PAY $1,300120
$4,796 $7,183 $5,597WORKERS' COMPENSATION $6,254140
$62,928 $59,908 $103,169HEALTH INSURANCE $93,840150
$1,193 $1,059 $1,097LTD INSURANCE $1,097151
$115,050 $143,911 $173,709RETIREMENT PLAN CHARGES $145,849160 $7,034 $10,595 $8,281MEDICARE $9,254161
$12,637 $68,081 $27,000PERSONNEL COMPENSATION $27,000199 categoryPersonnel Services Total $682,386 $969,422 $1,221,543 $1,282,013 categoryMaintenance & Operations
$400 $400 $940MEMBERSHIPS & SUBSCRIPTIONS $940222
$34 $15 $2,500TRAINING, TRAVEL & SUBSISTENCE $2,500226
$0 $0 $200PRINTING & BINDING $200230
$50 $0 $800POSTAGE $200250
$23,896 $45,315 $66,000CONTRACT SERVICES $66,000299
$0 $5,603 $6,000PERIODICALS & NEWSPAPERS $6,000302
$21,955 $17,533 $45,000BOOKS $45,000304
$0 $0 $1,300DUPLICATING SUPPLIES $1,300307
$6,344 $10,351 $8,000MATERIALS & SUPPLIES $8,000399
categoryMaintenance & Operations Total $52,679 $79,217 $130,740 $130,140 categoryInternal Service Charges and Reserves
$540,942 $490,202 $539,901BUILDING SERVICES CHARGES $557,168740 $15,341 $16,255 $18,742VEHICLE SERVICES CHARGES $22,145750 $166,768 $163,907 $183,266INFO. SYSTEMS MAINT. CHARGE $211,304755 $53,230 $53,230 $53,230INSURANCE CHARGES $60,431790
categoryInternal Service Charges and Reserves Total $776,281 $723,594 $795,139 $851,049 IV-171

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

LIBRARY
$1,511,346 $1,772,233 $2,147,422 $2,263,202TotalLIBRARY Total LIBRARY Total $1,511,346 $1,772,233 $2,147,422 $2,263,202 $1,511,346 $1,772,233 $2,147,422 $2,263,202LIBRARY FUND Total IV-172

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

LIBRARY
categoryLIBRARY
108 056431
Activity
Activity No.
categoryMaintenance & Operations
$10,877 $11,094 $12,000CONTRACT SERVICES $12,000299
$22,114 $22,271 $23,000PERIODICALS & NEWSPAPERS $23,400302 $4,423 $1,759 $10,000BOOKS $10,000304
$12 $3,709 $2,900MATERIALS & SUPPLIES $3,500399
categoryMaintenance & Operations Total $37,426 $38,833 $47,900 $48,900 categoryCapital Outlay
$0 $2,022 $2,000COMPUTER EQUIPMENT $2,500502
$0 $93 $2,000AUDIO-VISUAL EQUIPMENT $2,500506
categoryCapital Outlay Total $0 $2,115 $4,000 $5,000
$37,426 $40,948 $51,900 $53,900TotalLIBRARY Total
LIBRARY Total $37,426 $40,948 $51,900 $53,900
$37,426 $40,948 $51,900 $53,900LIBRARY CAPITAL OUTLAY Total IV-173

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

LIBRARY
categoryOPERATIONS
259 000431
Activity
Activity No.
categoryMaintenance & Operations
$1,500 $2,000 $1,500PROFESSIONAL SERVICES $0213
categoryMaintenance & Operations Total $1,500 $2,000 $1,500 $0 $1,500 $2,000 $1,500 $0TotalOPERATIONS Total
categoryLIBRARY
259 056431
Activity
Activity No.
categoryMaintenance & Operations
$1,165 $1,130 $0CONTRACT SERVICES $0299
categoryMaintenance & Operations Total $1,165 $1,130 $0 $0 categoryFixed Charges & Debt Services
$290,000 $300,000 $315,000BOND PRINCIPAL REDEMPTION $315,000470 $94,225 $85,375 $76,150BOND INTEREST REDEMPTION $76,150480 categoryFixed Charges & Debt Services Total $384,225 $385,375 $391,150 $391,150 $385,390 $386,505 $391,150 $391,150TotalLIBRARY Total
LIBRARY Total $386,890 $388,505 $392,650 $391,150
$386,890 $388,505 $392,650 $391,150LIBRARY BONDS DEBT SERVICE FUND Total IV-174

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

LIBRARY
categoryLIBRARY
277 056431
Activity
Activity No.
categoryMaintenance & Operations
$0 $0 $1,000BOOKS $0304
$0 $0 $500MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $0 $0 $1,500 $0
$0 $0 $1,500 $0TotalLIBRARY Total
LIBRARY Total $0 $0 $1,500 $0
$0 $0 $1,500 $0NC PUBLIC LIBRARY DONATIONS FUND Total
IV-175

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

LIBRARY
categoryLIBRARY PROJECT READ
301 128431
Activity
Activity No.
categoryPersonnel Services
$33,613 $31,270 $0FULL-TIME SALARIES $0101
$905 $360 $0WORKERS' COMPENSATION $0140
$11,188 $3,732 $0HEALTH INSURANCE $0150
$16,911 $10,738 $0RETIREMENT PLAN CHARGES $0160
($6,066) $531 $0MEDICARE $0161
categoryPersonnel Services Total $56,552 $46,631 $0 $0
$56,552 $46,631 $0 $0TotalLIBRARY PROJECT READ Total
categoryHousing & Grants - CARES Act.
301 922431
Activity
Activity No.
categoryMaintenance & Operations
$45,630 $5,870 $0MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $45,630 $5,870 $0 $0 $45,630 $5,870 $0 $0TotalHousing & Grants - CARES Act. Total LIBRARY Total $102,182 $52,501 $0 $0
$102,182 $52,501 $0 $0GRANT-C.D.B.G. Total
IV-176

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

LIBRARY
categoryLIBRARY
320 056431
Activity
Activity No.
categoryMaintenance & Operations
$0 $63 $0MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $0 $63 $0 $0
$0 $63 $0 $0TotalLIBRARY Total
categoryLSTA FY22 Library Access ontheGo Project
320 330431
Activity
Activity No.
categoryMaintenance & Operations
$0 $7,048 $0CONTRACT SERVICES $0299
categoryMaintenance & Operations Total $0 $7,048 $0 $0
$0 $7,048 $0 $0TotalLSTA FY22 Library Access ontheGo Project categoryLITERACY SERVICES - ESL PROGRAM
320 331431
Activity
Activity No.
categoryMaintenance & Operations
$0 $6,992 $0MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $0 $6,992 $0 $0
$0 $6,992 $0 $0TotalLITERACY SERVICES - ESL PROGRAM Total categoryPARKS PASS 2022 PROGRAMS
320 333431
Activity
Activity No.
categoryMaintenance & Operations
$0 $0 $0MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $0 $0 $0 $0
$0 $0 $0 $0TotalPARKS PASS 2022 PROGRAMS Total
categoryNational City Connects!: NC Public Lib.
320 335431
Activity
Activity No.
categoryPersonnel Services
IV-177

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

LIBRARY
$0 $11,476 $0PART-TIME SALARIES $0100
$0 $39,422 $0FULL-TIME SALARIES $0101
categoryPersonnel Services Total $0 $50,898 $0 $0
categoryMaintenance & Operations
$0 $4,123 $0MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $0 $4,123 $0 $0
$0 $55,021 $0 $0TotalNational City Connects!: NC Public Lib. Total categoryLITERACY SRVCS FY2012/2013
320 337431
Activity
Activity No.
categoryMaintenance & Operations
$2,143 $150 $0MEMBERSHIPS & SUBSCRIPTIONS $0222
$10,461 $1,262 $0MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $12,604 $1,412 $0 $0 $12,604 $1,412 $0 $0TotalLITERACY SRVCS FY2012/2013 Total categoryLITERACY SERVICES GRANT
320 339431
Activity
Activity No.
categoryPersonnel Services
$14,142 $13,938 $0PART-TIME SALARIES $0100
$145 $161 $0WORKERS' COMPENSATION $0140
$191 ($442) $0RETIREMENT PLAN CHARGES $0160
$214 $238 $0MEDICARE $0161
categoryPersonnel Services Total $14,692 $13,895 $0 $0
categoryMaintenance & Operations
$7,381 $12,154 $0MEMBERSHIPS & SUBSCRIPTIONS $0222
$995 $0 $0CONTRACT SERVICES $0299
$496 $3,941 $0BOOKS $0304
$5,303 $3,459 $0MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $14,175 $19,554 $0 $0 $28,867 $33,449 $0 $0TotalLITERACY SERVICES GRANT Total IV-178

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

LIBRARY
LIBRARY Total $41,472 $103,985 $0 $0
$41,472 $103,985 $0 $0LIBRARY GRANTS Total
IV-179

LIBRARY & COMMUNITY SERVICES

COMMUNITY SERVICES
The Community Services Division engages the community and improves the health and wellness of residents through safe and affordable services, programs, and special events.

Community Services provides a variety of cost-effective programs and services for youth, adults, and seniors at the Kimball Senior Center, George H. Waters Senior Nutrition Center, El Toyon Recreation Center, Manuel Portillo Casa De Salud Youth Center, Camacho Recreation Center, and Las Palmas Pool. The Department also collaborates with local community organizations in an effort to enhance and expand services and programs for residents.

At the George H. Waters Senior Nutrition Center , seniors are educated in proper nutrition, and the Center’s dining room helps combat isolation by serving as a social hub. Home-delivered meals provide welfare checks and meals to homebound seniors. The Nutrition Center is funded by the Housing Authority, grants, and program donations.

GOALS & OBJECTIVES
 Fiscal Year 2023 In Review

Community Services expanded on its core services during fiscal year 2023. Camacho Recreation Center reopened its doors to the public in January 2023, offering an opportunity for the community to engage in the fitness room, open gym sports , and contracted youth sports. Casa de Salud Youth Center has remained a hub for youth and teen programming in National City. This year marks the one-year anniversary of the ESports program. Youth can participate in various activities including crafts, sports, gaming field trips, and out-of-school time programming.

Highlights of 2023
The Community Services division continued to expand programming for seniors and youth at our facilities and parks. Camacho Gym was reopened to the public in January 2023. Youth basketball classes started in mid-January for ages 4 - 17. The basketball classes are taught by a contracted instructor and are offered Monday through Thursday. City staff instructors are leading the Futsal classes held every Friday ; this is a low -cost class for youth to practice and develop soccer and futsal skills. Additionally, open gym hours are offered for residents to enjoy open play basketball, volleyball, and futsal. Arts and Crafts classes will start in May 2023, taught by City staff.

Zumba starts back up at El Toyon, with a new contractual instructor every Monday. Participants are eager to dance and engage in physical fitness in a group setting. Ballet Folklorico has continued to be a successful program offered through an independent contractor at El Toyon Recreation Center. In addition, a new program was implemented at Casa de Salud – Cultural Dance Class; this is a volunteer -led program and free for ages five and older. Casa de Salud continues to offer the popular ESports for teens and incorporates 3D printing, computer building for gaming, and bitcoin tutoring.

In order to keep our senior community members active, we partnered with The San Diego Foundation through their Age-Friendly Communities grant program to offer four Senior Dances IV-180

LIBRARY & COMMUNITY SERVICES

and eight Senior Saturdays at Kimball Park. The Senior Dances are offered quar terly, and the Senior Saturdays are offered every second Saturday of the month.

During the year, we continued to recruit for the Contract instructor program and have brought new opportunities to Camacho and El Toyon Recreation Center for youth, adults, and seniors. Special Events included a successful A Kimball Holiday, Summer Movies in the Park, Miss National City, and Community Service Day.

 Insight into Fiscal Year 2024

Community Services will reopen two of its renovated facilities with an emphasis on creating spaces for community members to engage in recreational activities, contract classes, and facility use permits. Although construction closed these facilities, their renovation will lead to even greater popularity among our community members.

• Las Palmas Pool was scheduled to be closed from May 2022 to June 2023 for emergency repairs and widening. The municipal pool will reopen in Summer 2023 and we are anticipating even greater participation than before. City Council had also appropriated funds to build a new pool building and this project will continue through FY24. • The MLK North Room and Kitchen is currently receiving a facelift through CDBG fundi ng and completion is set for June 2023. Staff is working to activate the space for summer by offering health and wellness classes and Senior Socials. • The Kimball Senior Center construction is ongoing and part of the Kimball Highland Master Plan. This facility is scheduled to reopen to the public in FY25.

Looking ahead, Community Services will offer the following programs and opportunities for our residents:

• Continue to build summer programming with Summer Day Camp programs. Offering local field trips, free lunch programs, and safe out-of-school time enrichment activities for youth. • Create a city -wide volunteer program that harnesses the dedication of local volunteer clubs
• Present a Cultural Arts Plan to City Council for approval in order to create a functional Public Arts Program that increases the amount of public art in the city and also delineates the procedures for public art installation
• Support our cultural assets to better maintain and support our local history resources and assist in educating the public
• Present an After-School Recreation Program Plan to City Council for approval to create a youth sports program.
• Create senior programming for nutrition education and wellness • Continue Senior Dances, with more offerings throughout the year • Develop a Senior Excursion Program
• Contract with additional instructors to engage our community members and offer new and exciting classes for their lifelong learning and enjoyment • Increase sponsorship levels for Special Events and programs to help offset costs IV-181

LIBRARY & COMMUNITY SERVICES

• Continue improving marketing strategies to increase attendance at special events and the overall department’s visibility within the community
• Create a more comprehensive facility permit rental process to include developing a refund policy
• Organize family -friendly special events including: Community Service Day, NC Gets Active, Summer Movies in the Park, Miss National City Educational Pageant, Volunteer Appreciation Dinner, Family Tennis Day, and A Kimball Holiday. Continue to partner with other City departments to assist with various events, such as National Night Out.

PRODUCTIVITY/WORKLOAD STATISTICS
FY 21
Actual
FY 22
Actual
FY 23
Estimated
FY 24
Projected
Kimball Senior Center Attendance 0 0 0 0
Manuel Portillo Casa De Salud Youth Center
Attendance 1,373 1,438 1500 1800
Camacho Recreation Center Attendance 53 0 2000 2500
El Toyon Recreation Center Attendance 633 980 1300 1500 Martin Luther King Community Center
Attendance 0 120 500 1000
Las Palmas Pool Attendance 33,825 19,000 3,000 40,000
Special event attendance 1 1,177 2300 2500 2700
Facility Rentals 0 500 700 700
Youth Meals Served 105,877 105,877 107,000 109,000
Senior Meals Served at Nutrition Center 28,100 35,731 39,000 39,000 Senior Home Delivered Meals 17,676 20,295 21,000 21,000 1 Special events include Community Service Day, NC Gets Active, Summer Movies in the Park Series, Miss National City Educational Pageant, Volunteer Appreciation Dinner, Family Tennis Day, and A Kimball Holiday.

IV-182

LIBRARY & COMMUNITY SERVICES

COMMUNITY SERVICES DIVISION ORGANIZATIONAL CHART

SIGNIFICANT CHANGES
No significant changes anticipated

Community Services
Senior
Services
Recreation
Services
Contract
Programs
Nutrition
Center
Special
Events
IV-183

FY 2021
Actu
al
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
community services
category
$0 $149 $2,000CASA YOUTH FUNDRAISING $2,000001-41000-3650 $9,697 $6,265 $8,000SPONSORSHIPS AND DONATIONS $8,000001-41000-3637 $6,696 $19,729 $33,000CONTRACT CLASS RECREATION $20,000001-41000-3598 $339,139 $160,589 $85,000SWIMMING POOL REVENUE $340,000001-41000-3574 $907 $4,169 $2,300RECREATION PROGRAM REVENUE $2,300001-41000-3572 $36,000 $225,388 $98,000RENTAL-LAS PALMAS GOLF COURSE $98,000001-41000-3317 $6,215 $1,984 $3,000RENT AND LEASES $5,000001-41000-3312 $398,654 $418,273 $231,300 $475,300category Total
RECREATION Total $398,654 $418,273 $231,300 $475,300
$398,654 $418,273 $231,300 $475,300GENERAL FUND Total
IV-184

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

COMMUNITY SERVICES
categoryCOMMUNITY SERVICES
001 058441
Activity
Activity No.
categoryRefunds, Contributions & Special Paymnts
$0 $0 $10,000AGENCY CONTRIBUTIONS $10,000650
$0 $743 $2,000CASA YOUTH FUNDRAISING $2,000650
$5,090 $7,270 $8,000SPONSORSHIPS AND DONATIONS $8,000650 categoryRefunds, Contributions & Special Paymnts Total $5,090 $8,013 $20,000 $20,000 categoryPersonnel Services
$96,193 $142,108 $278,000PART-TIME SALARIES $286,340100 $246,728 $258,282 $393,622FULL-TIME SALARIES $430,841101 $13,010 $33,760 $30,000OVERTIME $30,000102
$0 $1,066 $1,800ALLOWANCES & STIPENDS $1,800110
$8,845 $10,376 $3,575DIFFERENTIAL PAY $3,575120
$10,024 $10,405 $13,436WORKERS' COMPENSATION $14,829140 $40,517 $31,296 $62,886HEALTH INSURANCE $58,610150
$680 $508 $1,097LTD INSURANCE $1,097151
$83,786 $97,205 $119,727RETIREMENT PLAN CHARGES $98,465160 $5,511 $6,983 $5,708MEDICARE $6,247161
$10,019 $6,666 $0PERSONNEL COMPENSATION $0199
categoryPersonnel Services Total $515,312 $598,655 $909,851 $931,804 categoryMaintenance & Operations
$3,457 $3,133 $3,310MEMBERSHIPS & SUBSCRIPTIONS $3,540222 $1,595 ($200) $5,000TRAINING, TRAVEL & SUBSISTENCE $5,500226 $92,120 $68,163 $105,050PROMOTIONAL ACTIVITIES $95,050264 $305,018 $355,387 $201,000CONTRACT SERVICES $441,000299 $2,719 $4,320 $4,500OFFICE SUPPLIES $5,200301
$35 $1,705 $800MEDICAL SUPPLIES $1,600305
$677 $693 $700DUPLICATING SUPPLIES $700307
$4,603 $8,465 $31,000RECREATIONAL SUPPLIES $31,500311
$1,178 $1,484 $1,500WEARING APPAREL $3,000318
categoryMaintenance & Operations Total $411,403 $443,150 $352,860 $587,090 categoryInternal Service Charges and Reserves
$554,344 $502,347 $553,277BUILDING SERVICES CHARGES $570,972740 IV-185

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

COMMUNITY SERVICES
$17,550 $18,596 $21,441VEHICLE SERVICES CHARGES $25,334750 $6,332 $5,920 $5,920VEHICLE LEASE CHARGE $5,920752
$76,645 $75,330 $84,227INFO. SYSTEMS MAINT. CHARGE $97,113755 $29,520 $29,520 $29,520INSURANCE CHARGES $33,514790
categoryInternal Service Charges and Reserves Total $684,391 $631,713 $694,385 $732,853 categoryFixed Charges & Debt Services
$2,000 $2,000 $2,000LEASE PAYMENT $2,000455
categoryFixed Charges & Debt Services Total $2,000 $2,000 $2,000 $2,000 $1,618,195 $1,683,531 $1,979,096 $2,273,747TotalCOMMUNITY SERVICES Total categoryTINY TOTS
001 412441
Activity
Activity No.
categoryPersonnel Services
$277 $17,641 $0PART-TIME SALARIES $0100
$12 $647 $0WORKERS' COMPENSATION $0140
$4 $642 $0RETIREMENT PLAN CHARGES $0160
$4 $258 $0MEDICARE $0161
categoryPersonnel Services Total $297 $19,188 $0 $0
$297 $19,188 $0 $0TotalTINY TOTS Total
categorySUPREME TEEN PROGRAM
001 419441
Activity
Activity No.
categoryMaintenance & Operations
$0 ($1,082) $0MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $0 ($1,082) $0 $0 $0 ($1,082) $0 $0TotalSUPREME TEEN PROGRAM Total
COMMUNITY SERVICES Total $1,618,492 $1,701,637 $1,979,096 $2,273,747 $1,618,492 $1,701,637 $1,979,096 $2,273,747GENERAL FUND Total IV-186

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
community services
category
$508,832 $526,641 $703,035TRANSFERS FROM OTHER FUNDS $772,900166-00000-3999 $0 $0 $0REFUNDS & REIMBURSEMENTS $0166-00000-3636
$508,832 $526,641 $703,035 $772,900category Total
NUTRITION CENTER Total $508,832 $526,641 $703,035 $772,900 category
$0 $446 $0REFUNDS & REIMBURSEMENTS $0166-41429-3636
$8,695 $9,157 $9,000NUTRITION INCOME - DELIVERED ME $9,000166-41429-3517 $1,055 $60 $0NCNP - NON-MEALS DONATIONS $0166-41429-3516 $56,689 $54,970 $60,000NUTRITION - PROGRAM INCOME $60,000166-41429-3515 $230 $0 $3,600NUTRITION INCOME - CATERED MEAL $3,600166-41429-3514 $354,540 $333,159 $341,000COUNTY GRANTS $341,000166-41429-3470 $421,208 $397,792 $413,600 $413,600category Total
NUTRITION CENTER Total
$421,208 $397,792 $413,600 $413,600
$930,040 $924,433 $1,116,635 $1,186,500NUTRITION Total
IV-187

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

COMMUNITY SERVICES
categoryNUTRITION CENTER
166 429441
Activity
Activity No.
categoryPersonnel Services
$46,366 $328 $64,000PART-TIME SALARIES $65,920100
$305,009 $246,234 $335,664FULL-TIME SALARIES $389,016101 $632 $11,159 $0OVERTIME $0102
$3,978 $5,678 $4,888DIFFERENTIAL PAY $4,888120
$12,185 $12,838 $10,509WORKERS' COMPENSATION $12,184140 $60,135 $40,480 $91,867HEALTH INSURANCE $87,570150
$584 $331 $731LTD INSURANCE $731151
$95,169 $99,149 $102,099RETIREMENT PLAN CHARGES $88,906160 $5,270 $5,408 $4,867MEDICARE $5,641161
$28,292 $52,576 $15,700PERSONNEL COMPENSATION $15,700199 categoryPersonnel Services Total $557,619 $474,181 $630,325 $670,555 categoryOther Financing Uses
$0 $0 $48,000TRANSFERS TO OTHER FUNDS $48,000099
categoryOther Financing Uses Total $0 $0 $48,000 $48,000 categoryMaintenance & Operations
$4,082 $7,025 $5,000LAUNDRY & CLEANING SERVICES $6,000211 $29,576 $36,571 $30,000ELECTRICITY & GAS $50,000234
$0 $2,224 $4,500WATER $4,500236
$446 $510 $600PERMITS & LICENSES $600270
$0 $2,661 $10,000R&M KITCHEN EQUIPMENT $10,000292
$50,009 $33,002 $66,350CONTRACT SERVICES $26,550299
$1,783 $3,639 $2,200OFFICE SUPPLIES $2,500301
$23,413 $57,190 $55,000CONSUMABLE SUPPLIES $60,000312
$218,241 $271,282 $237,000FOOD SUPPLIES $275,000313
$0 $0 $0WEARING APPAREL $4,900318
categoryMaintenance & Operations Total $327,549 $414,104 $410,650 $440,050 categoryInternal Service Charges and Reserves
$14,275 $15,126 $17,440VEHICLE SERVICES CHARGES $20,607750 $6,420 $6,420 $6,420INSURANCE CHARGES $7,289790
IV-188

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

COMMUNITY SERVICES
categoryInternal Service Charges and Reserves Total $20,695 $21,546 $23,860 $27,895 $905,863 $909,831 $1,112,835 $1,186,500TotalNUTRITION CENTER Total COMMUNITY SERVICES Total $905,863 $909,831 $1,112,835 $1,186,500 $905,863 $909,831 $1,112,835 $1,186,500NUTRITION Total
IV-189

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

COMMUNITY SERVICES
categoryCounty of San Diego Community Grant
282 340441
Activity
Activity No.
categoryMaintenance & Operations
$4,969 $5,000 $0PROMOTIONAL ACTIVITIES $0264
categoryMaintenance & Operations Total $4,969 $5,000 $0 $0 $4,969 $5,000 $0 $0TotalCounty of San Diego Community Grant Total categoryThe San Diego FOUNDATION Grant
282 341441
Activity
Activity No.
categoryMaintenance & Operations
$0 $38,079 $0PROMOTIONAL ACTIVITIES $0264
categoryMaintenance & Operations Total $0 $38,079 $0 $0 $0 $38,079 $0 $0TotalThe San Diego FOUNDATION Grant Total categoryCommunity Enhancement Grant
282 342441
Activity
Activity No.
categoryMaintenance & Operations
$0 $0 $0CONTRACT SERVICES $0299
categoryMaintenance & Operations Total $0 $0 $0 $0
$0 $0 $0 $0TotalCommunity Enhancement Grant Total
COMMUNITY SERVICES Total $4,969 $43,079 $0 $0
$4,969 $43,079 $0 $0REIMBURSABLE GRANTS CITYWIDE Total
IV-190

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

COMMUNITY SERVICES
categoryTINY TOTS
301 412441
Activity
Activity No.
categoryPersonnel Services
$0 $0 $0PART-TIME SALARIES $0100
$0 $0 $0WORKERS' COMPENSATION $0140
$0 $0 $0RETIREMENT PLAN CHARGES $0160
$0 $0 $0MEDICARE $0161
categoryPersonnel Services Total $0 $0 $0 $0
$0 $0 $0 $0TotalTINY TOTS Total
categorySUPREME TEEN PROGRAM
301 419441
Activity
Activity No.
categoryPersonnel Services
$36,042 $4,530 $0PART-TIME SALARIES $0100
$945 $289 $0WORKERS' COMPENSATION $0140
$448 $59 $0RETIREMENT PLAN CHARGES $0160
$503 $98 $0MEDICARE $0161
categoryPersonnel Services Total $37,938 $4,976 $0 $0
categoryMaintenance & Operations
$12,694 $19,974 $0MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $12,694 $19,974 $0 $0 $50,633 $24,950 $0 $0TotalSUPREME TEEN PROGRAM Total
COMMUNITY SERVICES Total $50,633 $24,950 $0 $0
$50,633 $24,950 $0 $0GRANT-C.D.B.G. Total
IV-191

Preliminary Budget
Fiscal Year 2024
Police

POLICE

DEPARTMENT DESCRIPTION
It is the purpose of the National City Police Department to protect the diverse community we serve with duty, honor and integrity in order to provide the highest level of public service possible to residents and visitors. Providing this level of service means improving public safety by working to prevent and reduce crime, while respecting the rights and dignity of others.

The Police Department is comprised of 88 sworn officers, 40 professional staff members and numerous volunteers who serve approximately 63,000 residents within nine square miles.

Through Crime Prevention tactics, the Police Department works to recognize potential crimes , then takes action to address them . We are dedicated to public education on crime prevention techniques so that residents, visitors and business owners are less likely to be victimized.

Our Department-wide goals are accomplished through intentions set by annual staffing recommendations, evaluation of the Department’s organizational structure and continued improvement of the services we offer.

The National City Police Department practices continuous improvement of our community-based policing philosophy by increasing outreach; reform and expansion of detective-based duties and making ourselves more accessible to the public.

This Department has four divisions including, Investigations, Operations, Patrol and Volunteer Programs.

PATROL
DIVISION: NEIGHBORHOOD POLICING TEAM I, TEAM II, and TEAM III The Patrol Division is the largest division in the Police Department, providing the community with first responders 24 hours a day, 7 days a week.

Homeless Outreach Mobile Engagement (HOME)
The Homeless Outreach Mobile Engagement (HOME) is a specialized group who work in conjunction with PERT ( Psychiatric Emergency Response Team), Alpha Project, McAlister Institute, and Code Enforcement to provide wraparound services for the homeless. The team is relationship focused and works to find individual solutions to the problems that have people living on the streets.

Mobile Field Force (MFF)
These officers are specially trained to respond to public shows of civil disobedience, such as riots, and use organized tactics to disburse crowds to regain control of the situations.

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POLICE

Active Shooter Response Deployment
All sworn officers are trained to respond to active shooter situations in a school, workplace or public gathering.

Traffic Unit
Traffic enforcement continues to be a Department priority. The overall goal of the Traffic Unit is to provide safe and congestion-free streets for all motorists, bicyclists and pedestrians.

As part of the grants provided by the Office of Traffic Safety, the Traffic Unit conducts various operations throughout the year to include: DUI Checkpoints, DUI roving patrols, Primary Collision Factor and distracted driving enforcement. Additionally, the Traffic Unit conducts enforcement activities to ensure pedestrian and motorcycle safety.

Canine Unit (K-9)
Officers assigned to the Canine Unit work with police service dogs within the Patrol Division. They are responsible for building and area searches, tracking suspects and objects, and provide officer assistance during felony calls and tactical operations. During critical incidents, K-9 units provide essential support that minimizes the risk and danger to officers and citizens. This unit routinely works cases involving felony vehicle and pedestrian stops, search warrants, and fleeing suspects.

Special Weapons and Tactics (SWAT) and Crisis Negotiations Team (CNT) Officers are selected from the Patrol and Investigations Divisions . These officers train on a monthly basis to maintain the ability to support division operations. Both teams are involved in high-risk search warrants, barricaded suspect and hostage situations, and active shooter incidents.

Animal Control Unit
The Police Department’s Animal Control Unit is responsible for enforcing state and local animal welfare laws who also function as Humane Officers within the scope of their authority. This Unit oversees and enforces California State Laws regarding Sentry dogs, assistance dogs, vi cious dogs and guide dogs and performs pet store, circus, and petting zoo inspections.

The duties include following leash and confinement laws , as well as securing animal bite quarantines in order to limit human exposure from domestic and wild animals that may carry rabies.

Animal Regulations officers work with the public to resolve animal issues and protect them from aggressive or poisonous animals by tracking and transporting stray and/or unwanted animals.

In addition, Animal Regulations Officers hold animal education seminars, coordinate public dog rabies vaccination and licensing clinics, and act as the liaison between the City , contract veterinarians and the animal shelter.

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POLICE

COMMUNITY SERVICES UNIT
The Community Services Unit coordinates the efforts of School Resource Officers (SROs). These officers are assigned to 10 primary schools, two secondary schools and one high school with the goal of improving trust, communication, relationships and understanding between youth and police officers. Th is Unit has several youth outreach programs including Adopt-A-School, Stranger Awareness for Emergencies (SAFE), and Sports Training Academics and Recreation/ Police Athletics (STAR/PALS).

The Community Services Unit also facilitates other valuable juvenile and community services, such as Community Assessment Team, Department Diversion Program, Psychological Emergency Response Team (PERT), Domestic Violence Response Team, and District Attorney’s Victim Assistance Program, . The Unit also provides the opportunity for community members and law enforcement candidates to get a first -hand look at the services officers provide to our community through the Department’s Ride-Along program.

Business Liaison Program
The City along with the National City Police Department has created the Business Liaison Program with the goal of improving the partnership between city government and the b usiness community. Specifically, the program exists to resolve conflict and chronic quality of life issues such as illegal dumping, graffiti, loitering, prostitution and homelessness, affecting the business community in National City.

Officers assigned to the Business Liaison Program also make recommendations for security improvements in and around businesses
.

Youth Advisory Group
Students from Sweetwater High School participate as members of the Chief’s Youth Advisory Group, which meets quarterly to discuss youth, community, and law -related topics that concern the youth. Members of the Advisory Group also participate in community events.

Cadet Program
The National City Police Department Cadet program was established in the mid ‘60s. It is a component of the Cadet Explorer Scouts, part of the Scouts of America and Learning for Life.

Participating students must be at least 14 years old and in the ninth grade, with a minimum 2.0 GPA. They must also pass a background investigation and oral interview.

Cadets attend bi-weekly meetings and receive training to help patrol officers during various events in the City such as crowd control, traffic direction and provide other assist ance at community events.

After becoming a Cadet, candidates are required to attend either a Beta Academy or live- in academy during the first year of membership. In these academies, Cadets learn defensive tactics, handcuffing techniques, traffic stops, physical training, firearms, arrest and control and criminal law. The Cadets also host one fundraiser to help offset costs of member events such as the end IV-195

POLICE

of year trip to Knott’s Berry Farm and Padres Games. Cadets are encouraged to get involved in related social events such as field and camping trips as well as Cadet Scouting sponsored events throughout San Diego County.

Senior Volunteer Program (SVP)
The Senior Volunteer Program is made up of civilian volunteers who patrol the streets as an extra set of eyes and ears for the Police Department. In addition to patrolling their community , SVP members help alleviate police use by working community events. Members of the Seni or Volunteer Patrol must pass a background check, have medical clearance, possess a valid driver’s license, be at least 50 years old, and live within the County of San Diego.

Shop with a Cop
As part of a regional law enforcement tradition, the National City Police Department has participated in the Shop with a Cop event. This community-based event pairs officers with children from their community during the holiday season for a day at Seaworld and Target. This event is made possible with contributions made to the STARPAL group and the hosting agency. This year, the National City Police Department is the host agency and will carry the majority of the fundraising events for this worthwhile cause.

INVESTIGATIONS DIVISION
Investigations Division detectives respond to homicides, crimes against children and other serious crime incidents . The Investigation Division manages complex and proactive crime scene investigations using emerging technology, as well as continuing to investigate “Homicide Cold Case” reviews.

Gang Enforcement Team (GET)
Members of the Gang Enforcement Team (GET) focus on gang crime and coordinate with detectives regarding gang-related investigations for proactive enforcement to prevent gang crime.

These officers work in a uniform capacity by performing nightly street patrol s, conduct presentations on gang awareness for various groups and prevent “at risk” youth from joining gangs through a campaign of education, intervention and awareness. Gang Enforcement officers work with the San Diego District Attorney’s Office to investigate complex gang cases and identify some of the most violent offenders.

Property and Evidence Unit
The Property & Evidence Unit is staffed by civilian personnel. The Unit’s primary duty is to receive and safeguard impounded evidence and seized property from officers as well as maintain the integrity of the chain of custody. The Unit also processes evidence collected during National City Police Department investigations, which includes fingerprints, DNA, video, photographs and evidence work requests from the District Attorney’s Office.

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POLICE

Crime Analysis Unit
The Crime Analysis Unit is the clearinghouse for Law Enforcement intelligence information and crime data for the Police Department. The Department’s civilian Crime Analyst reviews all crime related reports and performs data mining and analysis to produce statistical reports on crime trends and series to assist in solving crime s. The Analyst tracks crime patterns and forecasts when and where future criminal activity is likely to occur, which often leads to arrests. The crime data and statistical reports from the Crime Analyst allow police administrators to use department resources in a more efficient manner. Crime information is also provided to officers and other agencies through the use of the Automated Regional Justice Information System (ARJIS).

Major responsibilities of the Crime Analyst include producing monthly and annual reports as well as tracking the Registered Sex Offender Program.

SUPPORT UNITS
Records Division
The Records Division process es all crime/incident reports, arrests and accidents, as well as prepares and reviews reports for the District Attorney’s Office and Probation and Parole departments for completeness and accuracy. Records employees respond to requests for reports from the public, media, other law enforcement agencies, and insurance companies. They also process background check requests, court subpoenas and copies of criminal records.

Records Division staff is also responsible for the data entry of crime reports, field interviews, citations and traffic collisions for crime reporting by the Crime Analysis Unit, Department of Justice, FBI, and San Diego association of Governments (SANDAG).

In addition to performing critical records functions, Records Division staff provide fingerprinting services and update databases as required by law for registering sex, arson and narcotic offenders. The Unit is also responsible for sealing criminal records when ordered by the court and purging records.

Megan’s Law
On t he Megan’s Law Website the public can view sex offender lists that include their name, address, picture, aliases, tattoos, offenses and other information. A map of where sex offenders live can be accessed at: www.arjis.net or www.caag.state.ca.us Communications Center
The Department is a member of the County’s Regional Communication System (RCS). As part of the regional network, the Communications Center is able to contact other agencies directly, dispatch an all point bulletins (APB) countywide or regionally, work mutual -aid incidents, and communicate with other C ity departments. The System also enables individual officers to communicate directly with other agencies directly during emergencies via their hand held and vehicle police radios.

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POLICE

Communications Center personnel monitor public safety and security cameras. The Department and City are currently working to increase community safety by adding and upgrading these cameras throughout the City.

Training Unit
The Training Unit monitors continuing education so that all employees remain up- to-date on the latest trends and requirements in law enforcement. This Unit also assigns and coordinates POST Training as well as training within and outside of the county as needed.

In-house training includes: Canine, SWAT, qualification shoots, active shooter, vehicle pursuit and legal updates, among others. The T raining Unit also coordinates other Federal, State and agency-mandated training.

SPECIAL UNITS
Homeland Security Unit
The Homeland Security Unit has had Department representatives practice and incorporate the Incident Command System (ICS), evacuation plans, critical incident management, and Homeland Security drills and exercises into their Department . These representatives attend regularly scheduled FBI’s Joint Terrorism Task Force meetings and regional disaster / critical incidents table top exercises.

This Unit facilitates and supervises the Department’s Terrorism Liaison Officers (TLO) using one officer from each squad or unit to brief fellow officers on intelligence information sent by the Homeland Security Unit. These TLOs acts as field resources for Homeland Security matters for proper inter-agency notification.

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POLICE

GOALS & OBJECTIVES
COMMUNITY ENGAGEMENT –
• Address Community Issues That Affect Crime and Quality of Life • Homelessness / Mental Illness
• Crime Trends (Crime Analysis)
• Police Regulated Businesses
• Community Partnerships
• New Partnerships / Dialogue / Responsive
• Community Engagement Priorities
• Residents / Schools / Service Organizations / Businesses • Quality, Not Quantity
• Department Member Involvement

OPERATIONAL READINESS
• Recruitment and Retention
• Continue the Hiring of Quality Team Members
• Retain Our Quality Team members
• Re-Fill Understaffed Specialty Units
• Emphasis on the Dispatch Unit – Fully Staff
• Operational Readiness
• Critical Incident Training
• Equipment
• Shotgun Replacement for all Vehicles (less lethal)
• New Vehicles
• Community Resilience
• Emergency Planning
• Active Shooter

EMPLOYEE DEVELOPMENT
• Succession Planning- Completed and being implemented with recommendations • Promotional Workshops
• Mentoring Program
• Fine-Tune On-Boarding of New Officers
• DISC Assessment / Emotional Intelligence
• Recent Hires / FTO Program
• “Create an environment conducive to learning”
• Team Building Workshops
• Sworn & Professional
• Officer Wellness

TECHNOLOGY
• Technology Committee
• Strategic approach
• Identify Needs / Revenue Sources /Grants
• Project Research / Recommendations
• Mall Antenna Installation (March-April)
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POLICE

CIP AND PERSONNEL PENDING PROJECTS
• R esearch Remodel for Investigations Division
• Upgrade the generator system to be operational during a power outage • Shooting Range
• Branding – Wall Plaques
• DOJ Independent OIS Teams / Regional Team
• Ongoing Training (Department and State Mandated)
• Furniture and Technology Upgrade - Community Room
• Utilize Community Room to Host Training Classes
• In-house Training Room

PRODUCTIVITY/WORKLOAD STATISTICS
FY 2020
Actual
FY 2021
Actual
FY 2022
Actual
Crime Statistics:

Total crime incidents 1,511 1,650 1,575
Violent crime incidents 351 368 322
Property crime incidents 1,160 1,282 1,253
Domestic Violence incidents 681 673 615
Value of stolen property $6,878,369 $5,007,895 $7,184,038 Value of recovered property $4,432,320 $2,549,203 $3,886,236 Total Calls for Service 59,420 59,672 $58,765
Percentage of stolen property recovered 64% 51% 54%

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POLICE

DEPARTMENT ORGANIZATIONAL CHART

IV-201

POLICE

SIGNIFICANT CHANGES

The National City Police Department has some significant changes and notable accomplishments over the last year that will extend into the new Fiscal year. These significant changes since July 1, 2021 include:

• Staffing new police officers, to bring the Police Department to a total of 88 sworn Police Officers.

• Police CAD upgrade in the Police Department Communication Center. Computer- aided dispatch (CAD) systems are utilized by dispatchers, call - takers, and 911 operators to prioritize and record incident calls, identify the status and location of responders in the field, and effectively dispatch responder personnel to better serve the community.

• U pgraded Department Operations Center (DOC). A DOC is a physical facility or location similar to the City/County Emergency Operations Center (EOC). However, the purpose of a DOC is to manage and coordinate events specific to that department, which in this case would be the Police Department.

• Collection of RIPA data. RIPA, known as the Racial and Identity Profiling Act (RIPA), the bill requires all law enforcement agencies in the state to “ collect perceived demographic and other detailed data regarding pedestrian and traffic stops”.

IV-202

FY 2021
Actu
al
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
police
category
$4,321 $3,389 $4,000VEHICLE IMPOUND FEES $4,000001-11000-3550 $3,137 $3,807 $2,300REFUNDS & REIMBURSEMENTS $2,300001-11000-3636 $1,927 $8,620 $7,700MISC. REVENUE $7,700001-11000-3634
$22,944 $24,010 $20,000PHOTOCOPY SALES $20,000001-11000-3586 $1,255 $3,380 $1,800POLICE REGULATED BUSINESSES FE $1,800001-11000-3567 $122,520 $225,426 $100,000TOW/IMPOUND REFERRAL FEES $100,000001-11000-3558 $8,143 $9,155 $7,320LICENSES AND PERMITS $7,320001-11000-3100 $126,604 $86,304 $45,500ADMINISTRATIVE IMPOUND FEE $45,500001-11000-3551 $8,204 $7,625 $4,500MISC. POLICE SERVICES $4,500001-11000-3537 $28,752 $16,825 $25,000BOOKING FEES $25,000001-11000-3533 $5,187 $150,378 $40,000OVERTIME REIMBURSEMENTS $40,000001-11000-3469 $2,164 $3,557 $2,000OTHER FORFEITS & PENALTIES $2,000001-11000-3220 $0 $750 $2,000CITATION SIGN-OFF FEE $2,000001-11000-3205 $73,916 $71,147 $69,500VEHICLE CODE FINES $69,500001-11000-3200 $712,409 $733,781 $736,642POLICE & FIRE SVCS - PORT OF SAN $778,468001-11000-3556 $1,121,483 $1,348,154 $1,068,262 $1,110,088category Total POLICE Total $1,121,483 $1,348,154 $1,068,262 $1,110,088 category
$77,068 $77,068 $77,068SCHOOL DISTRICT CONTRACT REIMB $77,068001-11107-3467 $77,068 $77,068 $77,068 $77,068category Total
POLICE Total
$77,068 $77,068 $77,068 $77,068
category
$105,000 $105,000 $105,000SCHOOL DISTRICT CONTRACT REIMB $105,000001-11108-3467 $105,000 $105,000 $105,000 $105,000category Total
POLICE Total
$105,000 $105,000 $105,000 $105,000
category
$18,822 $9,986 $20,000VEHICLE IMPOUND FEES $20,000001-11110-3550 $18,822 $9,986 $20,000 $20,000category Total
IV-203

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
police
POLICE Total $18,822 $9,986 $20,000 $20,000
category
$23,343 $17,567 $20,000P.O.S.T. REIMBURSEMENT $20,000001-11112-3461 $23,343 $17,567 $20,000 $20,000category Total
POLICE Total $23,343 $17,567 $20,000 $20,000
$1,345,715 $1,557,775 $1,290,330 $1,332,156GENERAL FUND Total IV-204

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
police
category
$2,510 $1,452 $0INVESTMENT EARNINGS $1,500131-00000-3300 ($2,197) ($4,167) $0UNREALIZED GAIN/LOSS ON INVESTM $0131-00000-3302 $4,751 $2,672 $0SEIZED ASSETS $0131-00000-3539
$5,063 ($43) $0 $1,500category Total
POLICE Total $5,063 ($43) $0 $1,500
$5,063 ($43) $0 $1,500ASSET FORFEITURE FUND Total
IV-205

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
police
category
$156,727 $161,285 $0OTHER STATE GRANTS $0208-00000-3463 $156,727 $161,285 $0 $0category Total
POLICE Total $156,727 $161,285 $0 $0
$156,727 $161,285 $0 $0SUPP.LAW ENFORCEMENT SVCS FUND (SLESF) IV-206

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
police
category
$31,608 $8,055 $12,000SECURITY ALARM PERMITS $12,000211-11000-3161 $11,245 $49,250 $24,600FALSE ALARM FINES $35,000211-11000-3202 $42,853 $57,305 $36,600 $47,000category Total
POLICE Total $42,853 $57,305 $36,600 $47,000
$42,853 $57,305 $36,600 $47,000SECURITY AND ALARM REGULATION FUND Tota IV-207

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
police
category
$0 $17,100 $17,000OTHER FEDERAL GRANTS $0282-11951-3498 $0 $17,100 $17,000 $0category Total
POLICE Total $0 $17,100 $17,000 $0
$0 $17,100 $17,000 $0REIMBURSABLE GRANTS CITYWIDE Total IV-208

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
police
category
$100,751 $94,457 $0COUNTY GRANTS-RATT GRANT $80,000290-11626-3470 $100,751 $94,457 $0 $80,000category Total
POLICE Total $100,751 $94,457 $0 $80,000
category
$11,292 $9,682 $0OTHER FEDERAL GRANTS $0290-11632-3498
$11,292 $9,682 $0 $0category Total
POLICE Total
$11,292 $9,682 $0 $0
category
$52,155 $65,582 $0OTHER STATE GRANTS $67,000290-11647-3463 $52,155 $65,582 $0 $67,000category Total
POLICE Total
$52,155 $65,582 $0 $67,000
category
$0 $38,015 $0OTHER FEDERAL GRANTS $0290-11671-3498
$0 $38,015 $0 $0category Total
POLICE Total $0 $38,015 $0 $0
category
$0 $32,934 $0OTHER FEDERAL GRANTS $0290-11678-3498
$0 $32,934 $0 $0category Total
POLICE Total
$0 $32,934 $0 $0
category
$0 $0 $0OTHER STATE GRANTS $0290-11690-3463
$0 $0 $0 $0category Total
POLICE Total
$0 $0 $0 $0
$164,198 $240,670 $0 $147,000POLICE DEPT GRANTS Total
IV-209

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

REVENUE DETAIL
police
category
$36,899 $81,872 $31,000DEV. IMPACT FEES-POLICE $31,000325-11000-3624 $36,899 $81,872 $31,000 $31,000category Total
POLICE Total $36,899 $81,872 $31,000 $31,000
$36,899 $81,872 $31,000 $31,000DEVELOPMENT IMPACT FEES Total IV-210

FY 2021
Act
ual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
categoryOPERATIONS
001 000411
Activity
Activity No.
categoryPersonnel Services
$229,493 $174,002 $240,000PART-TIME SALARIES $247,200100 $10,977,693 $10,875,348 $12,884,469FULL-TIME SALARIES $13,125,463101 $1,208,157 $1,176,192 $800,000OVERTIME $800,000102
$19,036 $16,663 $17,500LONGEVITY $23,500105
$408,598 $388,803 $416,087EDUCATIONAL INCENTIVE PAY $387,007107 $84,254 $44,843 $1,560ALLOWANCES & STIPENDS $480110
$433,086 $403,540 $384,135DIFFERENTIAL PAY $384,135120
$1,139,091 $1,103,869 $1,036,528WORKERS' COMPENSATION $1,080,140140 $1,242,120 $1,096,363 $1,652,083HEALTH INSURANCE $1,569,183150 $28,338 $26,159 $29,670LTD INSURANCE $29,670151
$6,390,307 $6,382,195 $6,621,809RETIREMENT PLAN CHARGES $5,445,394160 $195,188 $185,509 $192,624MEDICARE $190,319161
$460,396 $397,084 $140,000PERSONNEL COMPENSATION $140,000199 categoryPersonnel Services Total $22,815,760 $22,270,570 $24,416,465 $23,422,491 categoryMaintenance & Operations
$23,783 $40,721 $66,500MEDICAL SERVICES $67,500205
$0 $29,177 $0PROFESSIONAL SERVICES $0213
$20,125 $37,492 $45,400INVESTIGATIVE SERVICES $50,600217 $13,442 $7,028 $10,495MEMBERSHIPS & SUBSCRIPTIONS $612222 $130,553 $198,191 $172,500TRAINING, TRAVEL & SUBSISTENCE $177,500226 $12,768 $24,953 $13,450PRINTING & BINDING $13,450230
$1,190 $603 $500POSTAGE $2,000250
$37,050 $58,933 $53,040K-9 CARE AND SUPPLIES $62,100259 $448,035 $433,678 $515,500EMERGENCY ANIMAL TREATMENT $465,500261 $3,632 $20,129 $1,000R & M - OFFICE EQUIPMENT $24,000281 $18,816 $2,997 $4,000R & M - COMMUNICATIONS EQUIPT. $2,500287 $274,708 $360,746 $417,900CONTRACT SERVICES $669,400299 $0 $0 $500BOOKS $500304
$1,012 $8,680 $14,000MEDICAL SUPPLIES $14,000305
$8,469 $4,564 $8,500DUPLICATING SUPPLIES $8,500307
$80,547 $82,812 $99,500AMMUNITION $110,500316
IV-211

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
$17,017 $27,014 $22,300WEARING APPAREL $22,300318
$13,060 $91,045 $22,500WEARING APPAREL-VESTS $22,500318 $13,377 $17,363 $16,500UNIFORM ACCESSORIES $20,500319
$29,063 $38,689 $32,000PATROL/CRIME LAB/PROP.SUPPLIES $46,650353 $26,486 $30,865 $26,000MINOR EQUIPMENT- LESS THAN $5,000.00 $32,500355 $38,445 $34,302 $34,500MATERIALS & SUPPLIES $35,500399
categoryMaintenance & Operations Total $1,211,578 $1,549,982 $1,576,585 $1,848,612 categoryInternal Service Charges and Reserves
$511,003 $463,071 $509,563BUILDING SERVICES CHARGES $525,860740 $411,678 $436,215 $502,955VEHICLE SERVICES CHARGES $594,283750 $438,258 $445,487 $459,647VEHICLE REPLACEMENT CHARGE $474,881751 $35,972 $81,000 $111,000VEHICLE LEASE CHARGE $154,000752 $1,286,967 $1,264,888 $1,414,288INFO. SYSTEMS MAINT. CHARGE $1,630,662755 $809,818 $809,818 $809,818INSURANCE CHARGES $919,373790 categoryInternal Service Charges and Reserves Total $3,493,696 $3,500,479 $3,807,271 $4,299,058 categoryFixed Charges & Debt Services
$96,212 $98,897 $101,654PRINCIPAL PAYMENT-RCS $101,654470 $17,272 $14,587 $11,828INTEREST PAYMENT - RCS $11,828480 categoryFixed Charges & Debt Services Total $113,484 $113,484 $113,482 $113,482 categoryCapital Outlay
$24,480 $24,106 $25,000COMPUTER EQUIPMENT $35,000502
$0 $19,165 $0FURNITURE & FURNISHINGS $0503
$55,743 $11,970 $60,000COMMUNICATIONS EQUIPMENT $60,000515 $55,649 $52,639 $58,500PUBLIC SAFETY EQUIPMENT $65,000518 categoryCapital Outlay Total $135,872 $107,880 $143,500 $160,000 $27,770,390 $27,542,395 $30,057,303 $29,843,643TotalOPERATIONS Total categoryNATIONAL SCHOOL DISTRICT CONTRACT
001 107411
Activity
Activity No.
categoryPersonnel Services
$34,792 $40,819 $42,593FULL-TIME SALARIES $47,125101
$3,127 $6,321 $0OVERTIME $0102
IV-212

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
$184 $394 $429EDUCATIONAL INCENTIVE PAY $463107
$189 $0 $0ALLOWANCES & STIPENDS $0110
$2,308 $2,266 $1,901DIFFERENTIAL PAY $1,901120
$3,962 $4,810 $18,510WORKERS' COMPENSATION $13,056140
$2,018 $3,037 $5,983HEALTH INSURANCE $5,744150
$122 $128 $143LTD INSURANCE $143151
$22,140 $25,667 $24,898RETIREMENT PLAN CHARGES $22,688160 $598 $721 $618MEDICARE $683161
$614 $446 $0PERSONNEL COMPENSATION $0199
categoryPersonnel Services Total $70,054 $84,609 $95,075 $91,803 $70,054 $84,609 $95,075 $91,803TotalNATIONAL SCHOOL DISTRICT CONTRACT T categorySWEETWATER UNION HS CONTRACT
001 108411
Activity
Activity No.
categoryPersonnel Services
$45,136 $52,731 $55,027FULL-TIME SALARIES $63,914101
$4,030 $8,161 $0OVERTIME $0102
$246 $526 $572EDUCATIONAL INCENTIVE PAY $1,278107
$252 $0 $0ALLOWANCES & STIPENDS $0110
$3,077 $2,962 $2,501DIFFERENTIAL PAY $2,501120
$5,147 $6,218 $18,510WORKERS' COMPENSATION $13,939140
$2,581 $3,914 $7,711HEALTH INSURANCE $7,404150
$158 $165 $185LTD INSURANCE $185151
$29,233 $33,169 $32,166RETIREMENT PLAN CHARGES $30,771160 $777 $931 $798MEDICARE $927161
$819 $557 $0PERSONNEL COMPENSATION $0199
categoryPersonnel Services Total $91,455 $109,334 $117,470 $120,918 $91,455 $109,334 $117,470 $120,918TotalSWEETWATER UNION HS CONTRACT Total categoryPOST
001 112411
Activity
Activity No.
categoryMaintenance & Operations
$34,857 $32,086 $0TRAINING, TRAVEL & SUBSISTENCE $50,000226 IV-213

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
categoryMaintenance & Operations Total $34,857 $32,086 $0 $50,000 $34,857 $32,086 $0 $50,000TotalPOST Total
categoryTUITION REIMBURSEMENT
001 136411
Activity
Activity No.
categoryMaintenance & Operations
$11,689 $8,665 $0TRAINING, TRAVEL & SUBSISTENCE $30,000226 categoryMaintenance & Operations Total $11,689 $8,665 $0 $30,000 $11,689 $8,665 $0 $30,000TotalTUITION REIMBURSEMENT Total categorySENIOR VOLUNTEER PROGRAM
001 138411
Activity
Activity No.
categoryMaintenance & Operations
$0 $0 $0WEARING APPAREL $530318
categoryMaintenance & Operations Total $0 $0 $0 $530
$0 $0 $0 $530TotalSENIOR VOLUNTEER PROGRAM Total
categoryPROPERTY EVIDENCE SEIZURE
001 198411
Activity
Activity No.
categoryMaintenance & Operations
$6,924 $0 $0MATERIALS & SUPPLIES $9,550399
categoryMaintenance & Operations Total $6,924 $0 $0 $9,550 $6,924 $0 $0 $9,550TotalPROPERTY EVIDENCE SEIZURE Total categoryCOVID-19 Response
001 911411
Activity
Activity No.
categoryMaintenance & Operations
$0 $3,662 $0MEDICAL SUPPLIES $0305
categoryMaintenance & Operations Total $0 $3,662 $0 $0
$0 $3,662 $0 $0TotalCOVID-19 Response Total
IV-214

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
POLICE Total $27,985,369 $27,780,751 $30 ,269,848 $30,146,444 $27,985,369 $27,780,751 $30,269,848 $30,146,444GENERAL FUND Total IV-215

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
categoryOPERATIONS
131 000411
Activity
Activity No.
categoryMaintenance & Operations
$0 $0 $0WEARING APPAREL $17,500318
$0 $6,612 $0MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $0 $6,612 $0 $17,500 categoryCapital Outlay
$0 $16,119 $0FURNITURE & FURNISHINGS $0503
$0 $0 $0PUBLIC SAFETY EQUIPMENT $50,000518
categoryCapital Outlay Total $0 $16,119 $0 $50,000
$0 $22,731 $0 $67,500TotalOPERATIONS Total
categoryCOUNTY ASSET FORFEITURE FUND
131 149411
Activity
Activity No.
categoryRefunds, Contributions & Special Paymnts
$0 $3,000 $0AGENCY CONTRIBUTIONS $0650
categoryRefunds, Contributions & Special Paymnts Total $0 $3,000 $0 $0 categoryMaintenance & Operations
$0 $0 $0MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $0 $0 $0 $0
$0 $3,000 $0 $0TotalCOUNTY ASSET FORFEITURE FUND Total
POLICE Total $0 $25,731 $0 $67,500
$0 $25,731 $0 $67,500ASSET FORFEITURE FUND Total
IV-216

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
categoryCOPS 2015 GRANT
208 917411
Activity
Activity No.
categoryCapital Outlay
$38,102 $101 $0PUBLIC SAFETY EQUIPMENT $0518
categoryCapital Outlay Total $38,102 $101 $0 $0
$38,102 $101 $0 $0TotalCOPS 2015 GRANT Total
categoryCOPS 2016 GRANT
208 918411
Activity
Activity No.
categoryCapital Outlay
$9,974 $41,153 $0PUBLIC SAFETY EQUIPMENT $0518
categoryCapital Outlay Total $9,974 $41,153 $0 $0
$9,974 $41,153 $0 $0TotalCOPS 2016 GRANT Total
categoryCOPS 2017 GRANT
208 919411
Activity
Activity No.
categoryCapital Outlay
$146,835 $10,715 $0PUBLIC SAFETY EQUIPMENT $0518
categoryCapital Outlay Total $146,835 $10,715 $0 $0
$146,835 $10,715 $0 $0TotalCOPS 2017 GRANT Total
categoryCOPS 2018 GRANT
208 920411
Activity
Activity No.
categoryCapital Outlay
$131,316 $15,600 $0PUBLIC SAFETY EQUIPMENT $0518
categoryCapital Outlay Total $131,316 $15,600 $0 $0
$131,316 $15,600 $0 $0TotalCOPS 2018 GRANT Total
POLICE Total $326,227 $67,569 $0 $0
$326,227 $67,569 $0 $0SUPP.LAW ENFORCEMENT SVCS FUND (SLESF) IV-217

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
categoryCOPS 2015 GRANT
208 917411
Activity
Activity No.
categoryCapital Outlay
$38,102 $101 $0PUBLIC SAFETY EQUIPMENT $0518
categoryCapital Outlay Total $38,102 $101 $0 $0
$38,102 $101 $0 $0TotalCOPS 2015 GRANT Total
categoryCOPS 2016 GRANT
208 918411
Activity
Activity No.
categoryCapital Outlay
$9,974 $41,153 $0PUBLIC SAFETY EQUIPMENT $0518
categoryCapital Outlay Total $9,974 $41,153 $0 $0
$9,974 $41,153 $0 $0TotalCOPS 2016 GRANT Total
categoryCOPS 2017 GRANT
208 919411
Activity
Activity No.
categoryCapital Outlay
$146,835 $10,715 $0PUBLIC SAFETY EQUIPMENT $0518
categoryCapital Outlay Total $146,835 $10,715 $0 $0
$146,835 $10,715 $0 $0TotalCOPS 2017 GRANT Total
categoryCOPS 2018 GRANT
208 920411
Activity
Activity No.
categoryCapital Outlay
$131,316 $15,600 $0PUBLIC SAFETY EQUIPMENT $0518
categoryCapital Outlay Total $131,316 $15,600 $0 $0
$131,316 $15,600 $0 $0TotalCOPS 2018 GRANT Total
POLICE Total $326,227 $67,569 $0 $0
$326,227 $67,569 $0 $0SUPP.LAW ENFORCEMENT SVCS FUND (SLESF) IV-218

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
categoryOPERATIONS
211 000411
Activity
Activity No.
categoryMaintenance & Operations
$6,032 $11,367 $0PROFESSIONAL SERVICES $0213
categoryMaintenance & Operations Total $6,032 $11,367 $0 $0 $6,032 $11,367 $0 $0TotalOPERATIONS Total
POLICE Total $6,032 $11,367 $0 $0
$6,032 $11,367 $0 $0SECURITY AND ALARM REGULATION FUND Total IV-219

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
categoryFY18 URBAN AREA SECURITY INITIATIVE
282 951411
Activity
Activity No.
categoryCapital Outlay
$18,603 $220,000 $0PUBLIC SAFETY EQUIPMENT $0518
categoryCapital Outlay Total $18,603 $220,000 $0 $0
$18,603 $220,000 $0 $0TotalFY18 URBAN AREA SECURITY INITIATIVE T categoryFY20 URBAN AREA SECURITY INITIATIVE
282 955411
Activity
Activity No.
categoryMaintenance & Operations
$0 $0 $0TRAINING, TRAVEL & SUBSISTENCE $0226
categoryMaintenance & Operations Total $0 $0 $0 $0
$0 $0 $0 $0TotalFY20 URBAN AREA SECURITY INITIATIVE T
categoryFY20 STATE HOMELAND SECURITY GRANT
282 957411
Activity
Activity No.
categoryCapital Outlay
$0 $0 $0PUBLIC SAFETY EQUIPMENT $0518
categoryCapital Outlay Total $0 $0 $0 $0
$0 $0 $0 $0TotalFY20 STATE HOMELAND SECURITY GRANT
categoryFY21 URBAN AREA SECURITY INITIATIVE
282 959411
Activity
Activity No.
categoryMaintenance & Operations
$0 $0 $0TRAINING, TRAVEL & SUBSISTENCE $0226
categoryMaintenance & Operations Total $0 $0 $0 $0
$0 $0 $0 $0TotalFY21 URBAN AREA SECURITY INITIATIVE T
POLICE Total $18,603 $220,000 $0 $0
$18,603 $220,000 $0 $0REIMBURSABLE GRANTS CITYWIDE Total IV-220

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
categoryRATT Grant
290 626411
Activity
Activity No.
categoryPersonnel Services
$56,874 $56,279 $0FULL-TIME SALARIES $0101
$21,047 $18,369 $0OVERTIME $0102
$1,138 $1,126 $0EDUCATIONAL INCENTIVE PAY $0107
$942 $981 $0ALLOWANCES & STIPENDS $0110
$1,081 $3,374 $0WORKERS' COMPENSATION $0140
$4,082 $4,001 $0HEALTH INSURANCE $0150
$172 $171 $0LTD INSURANCE $0151
$12,875 $12,525 $0RETIREMENT PLAN CHARGES $0160
$1,647 $1,172 $0MEDICARE $0161
categoryPersonnel Services Total $99,858 $97,998 $0 $0
$99,858 $97,998 $0 $0TotalRATT Grant Total
category2018 REGIONAL REALIGNMENT RESPONSE - R3
290 647411
Activity
Activity No.
categoryPersonnel Services
$48,368 $59,070 $0OVERTIME $0102
$4,705 $5,746 $0WORKERS' COMPENSATION $0140
$702 $860 $0MEDICARE $0161
categoryPersonnel Services Total $53,775 $65,676 $0 $0
$53,775 $65,676 $0 $0Total2018 REGIONAL REALIGNMENT RESPONSE categoryAB109 - OUTREACH TO HIGH RISK POPULATION
290 659411
Activity
Activity No.
categoryRefunds, Contributions & Special Paymnts
$0 $7,000 $0AGENCY CONTRIBUTIONS $0650
categoryRefunds, Contributions & Special Paymnts Total $0 $7,000 $0 $0 $0 $7,000 $0 $0TotalAB109 - OUTREACH TO HIGH RISK POPULA IV-221

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
category2019 OPERATION STONE GARDEN
290 671411
Activity
Activity No.
categoryPersonnel Services
$15,985 $17,443 $0OVERTIME $0102
$1,557 $1,697 $0WORKERS' COMPENSATION $0140
$232 $253 $0MEDICARE $0161
categoryPersonnel Services Total $17,774 $19,393 $0 $0
categoryMaintenance & Operations
$488 $360 $0GAS, OIL & LUBRICANTS $0314
categoryMaintenance & Operations Total $488 $360 $0 $0
$18,262 $19,753 $0 $0Total2019 OPERATION STONE GARDEN Total categorySTEP OTS GRANT PT22040
290 678411
Activity
Activity No.
categoryPersonnel Services
$0 $19,761 $0OVERTIME $0102
$0 $22,116 $0OVERTIME $0102
$0 $1,923 $0WORKERS' COMPENSATION $0140
$0 $2,152 $0WORKERS' COMPENSATION $0140
$0 $287 $0MEDICARE $0161
$0 $321 $0MEDICARE $0161
categoryPersonnel Services Total $0 $46,560 $0 $0
categoryMaintenance & Operations
$0 $1,444 $0MAT & SUP-PROP PATROL & CRIME LAB $0353
categoryMaintenance & Operations Total $0 $1,444 $0 $0
$0 $48,004 $0 $0TotalSTEP OTS GRANT PT22040 Total
category2020-VD-BX-0743 OJP COVID GRANT
290 923411
Activity
Activity No.
categoryMaintenance & Operations
$13,098 $42,362 $0MEDICAL SUPPLIES $0305
IV-222

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
categoryMaintenance & Operations Total $13,098 $42,362 $0 $0 categoryCapital Outlay
$0 $9,546 $0COMPUTER EQUIPMENT $0502
categoryCapital Outlay Total $0 $9,546 $0 $0
$13,098 $51,908 $0 $0Total2020-VD-BX-0743 OJP COVID GRANT Total POLICE Total $184,993 $290,339 $0 $0
$184,993 $290,339 $0 $0POLICE DEPT GRANTS Total
IV-223

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL
POLICE
categoryOPERATIONS
644 000411
Activity
Activity No.
categoryCapital Outlay
$0 $383,876 $370,000AUTOMOTIVE EQUIPMENT $535,000511
categoryCapital Outlay Total $0 $383,876 $370,000 $535,000 $0 $383,876 $370,000 $535,000TotalOPERATIONS Total
POLICE Total $0 $383,876 $370,000 $535,000
$0 $383,876 $370,000 $535,000VEHICLE REPLACEMENT RESERVE Total IV-224

Preliminary Budget
Fiscal Year 2024
Non-
Departmental

NON-DEPARTMENTAL

DEPARTMENT DESCRIPTION
This budget contains expenditures that affect all departments or the City as a whole. Examples of city expenditures include funding for post-employment health benefits for City retirees, memberships, legislative representation, printing, and postage. This fund also provides contributions to various organizations as recommended by the City Manager and City Council.

Examples of contributions include the Chamber of Commerce, Independence Day Fireworks, SANDAG, and other contributions.

IV-226

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryOPERATIONS
001 000409
Activity
Activity No.
categoryPersonnel Services
$72,746 $4,895 $0RETIREMENT PLAN CHARGES $0160
$0 $0 $1,272,000PERSONNEL COMPENSATION $1,300,000199
categoryPersonnel Services Total $72,746 $4,895 $1,272,000 $1,300,000 categoryOther Financing Uses
$2,368,520 $2,883,446 $2,557,210TRANSFERS TO OTHER FUNDS $2,829,069099 categoryOther Financing Uses Total $2,368,520 $2,883,446 $2,557,210 $2,829,069 categoryMaintenance & Operations
$0 $0 $40,000LEGAL SERVICES $0209
$3,370 $2,017 $15,000GOVERNMENTAL PURPOSES $15,000212
$192,169 $406,130 $302,000PROFESSIONAL SERVICES $250,000213 $72,882 $71,456 $92,411MEMBERSHIPS & SUBSCRIPTIONS $92,411222 $19,699 $13,887 $0TRAINING, TRAVEL & SUBSISTENCE $20,000226 $5,648 $0 $13,000PRINTING & BINDING $13,000230
$16,492 $11,225 $30,000POSTAGE $30,000250
$1,532 $11,856 $62,200PROMOTIONAL ACTIVITIES $87,200264 $149,317 $200,044 $189,355CONTRACT SERVICES $189,355299 $2,290 $16 $0MATERIALS & SUPPLIES $0399
categoryMaintenance & Operations Total $463,398 $716,631 $743,966 $696,966 categoryInternal Service Charges and Reserves
$18,000 $9,308 $125,000PROVISION FOR CONTINGENCY $125,000710 categoryInternal Service Charges and Reserves Total $18,000 $9,308 $125,000 $125,000 categoryFixed Charges & Debt Services
$85,130 $9,155 $0UNEMPLOYMENT INSURANCE $0452
$162,810 $176,433 $190,720BOND PRINCIPAL REDEMPTION $190,720470 $176,483 $171,880 $166,895BOND INTEREST REDEMPTION $166,895480 categoryFixed Charges & Debt Services Total $424,423 $357,468 $357,615 $357,615 $3,347,086 $3,971,748 $5,055,791 $5,308,650TotalOPERATIONS Total IV-227

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryCAPITAL IMPROVEMENT PROGRAM
001 500409
Activity
Activity No.
categoryCapital Outlay
$0 $0 $0CAPITAL IMPROVEMENT PROGRAM $0598
$486,908 $1,151,805 $900,000FACILITIES UPGRADES - TIER 1 PROJECTS $1,000,000598 $1,571,105 $177,796 $0WITOD IMPROVEMENTS $0598
$621,448 $123,933 $0PARADISE CREEK PARK SITE REMEDIATION $0598 $808,975 $269,709 $800,000TRAFFIC MONITORING/SYSTEM IMPROVEMENTS $800,000598 $0 $40,031 $0CIVIC CENTER ADA IMPROVEMENTS $0598
$72,580 $231,371 $200,000MISC STORM DRAIN IMPROVEMENTS $200,000598 categoryCapital Outlay Total $3,561,017 $1,994,645 $1,900,000 $2,000,000 $3,561,017 $1,994,645 $1,900,000 $2,000,000TotalCAPITAL IMPROVEMENT PROGRAM Total categoryPARS TRUST ACCOUNT
001 729409
Activity
Activity No.
categoryMaintenance & Operations
$54,906 $56,610 $0CONTRACT SERVICES $0299
categoryMaintenance & Operations Total $54,906 $56,610 $0 $0 $54,906 $56,610 $0 $0TotalPARS TRUST ACCOUNT Total
NON-DEPARTMENTAL Total $6,963,009 $6,023,003 $6,955,791 $7,308,650 $6,963,009 $6,023,003 $6,955,791 $7,308,650GENERAL FUND Total IV-228

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryCAPITAL IMPROVEMENT PROGRAM
109 500409
Activity
Activity No.
categoryCapital Outlay
$1,329,214 $981,087 $1,430,342RESURFACE VARIOUS STREETS $1,519,578598 categoryCapital Outlay Total $1,329,214 $981,087 $1,430,342 $1,519,578 $1,329,214 $981,087 $1,430,342 $1,519,578TotalCAPITAL IMPROVEMENT PROGRAM Total NON-DEPARTMENTAL Total $1,329,214 $981,087 $1,430,342 $1,519,578 $1,329,214 $981,087 $1,430,342 $1,519,578GAS TAXES FUND Total IV-229

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryOPERATIONS
117 000409
Activity
Activity No.
categoryPersonnel Services
$0 $1,227,139 $0ARPA PREMIUM PAY $0193
categoryPersonnel Services Total $0 $1,227,139 $0 $0
categoryOther Financing Uses
$0 $2,060,000 $2,500,000TRANSFERS TO OTHER FUNDS $2,000,000099 categoryOther Financing Uses Total $0 $2,060,000 $2,500,000 $2,000,000 categoryMaintenance & Operations
$0 $53,888 $2,500,000PROFESSIONAL SERVICES $0213
categoryMaintenance & Operations Total $0 $53,888 $2,500,000 $0 $0 $3,341,027 $5,000,000 $2,000,000TotalOPERATIONS Total categoryCAPITAL IMPROVEMENT PROGRAM
117 500409
Activity
Activity No.
categoryCapital Outlay
$0 $0 $0CAPITAL IMPROVEMENT PROGRAM $0598
$0 $184,560 $0LAS PALMAS POOL WELLNESS CENTER $0598
$0 $0 $0LAS PALMAS POOL RESTROOM REPLACEMENT $0598
$0 $0 $0LAS PALMAS DOG PARK $0598
$0 $0 $0KIMBALL DOG PARK AND LIGHTING $0598
categoryCapital Outlay Total $0 $184,560 $0 $0
$0 $184,560 $0 $0TotalCAPITAL IMPROVEMENT PROGRAM Total NON-DEPARTMENTAL Total $0 $3,525,587 $5,000,000 $2,000,000 $0 $3,525,587 $5,000,000 $2,000,000AMERICAN RESCUE PLAN ACT - ARPA Total IV-230

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryCAPITAL IMPROVEMENT PROGRAM
125 500409
Activity
Activity No.
categoryCapital Outlay
$2,055,449 $26,258 $2,000,000SEWER UPSIZING $3,000,000598 categoryCapital Outlay Total $2,055,449 $26,258 $2,000,000 $3,000,000 $2,055,449 $26,258 $2,000,000 $3,000,000TotalCAPITAL IMPROVEMENT PROGRAM Total NON-DEPARTMENTAL Total $2,055,449 $26,258 $2,000,000 $3,000,000 $2,055,449 $26,258 $2,000,000 $3,000,000SEWER SERVICE FUND Total IV-231

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryCAPITAL IMPROVEMENT PROGRAM
172 500409
Activity
Activity No.
categoryCapital Outlay
$0 $0 $0CAPITAL IMPROVEMENT PROGRAM $300,000598
categoryCapital Outlay Total $0 $0 $0 $300,000
$0 $0 $0 $300,000TotalCAPITAL IMPROVEMENT PROGRAM Total NON-DEPARTMENTAL Total $0 $0 $0 $300,000
$0 $0 $0 $300,000TRASH RATE STABILIZATION FUND Total
IV-232

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryOPERATIONS
212 000409
Activity
Activity No.
categoryPersonnel Services
$316,560 $350,485 $360,000PERSONNEL COMPENSATION $360,000199 categoryPersonnel Services Total $316,560 $350,485 $360,000 $360,000 $316,560 $350,485 $360,000 $360,000TotalOPERATIONS Total NON-DEPARTMENTAL Total $316,560 $350,485 $360,000 $360,000 $316,560 $350,485 $360,000 $360,000POST-EMPLOYMENT BENEFITS FUND Total IV-233

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryOPERATIONS
258 000409
Activity
Activity No.
categoryFixed Charges & Debt Services
$0 $0 $2,565,000BOND PRINCIPAL REDEMPTION $3,655,000470 $0 $0 $3,164,428BOND INTEREST REDEMPTION $2,151,468480
categoryFixed Charges & Debt Services Total $0 $0 $5,729,428 $5,806,468 $0 $0 $5,729,428 $5,806,468TotalOPERATIONS Total
NON-DEPARTMENTAL Total $0 $0 $5,729,428 $5,806,468
$0 $0 $5,729,428 $5,806,468PENSION OBLIGATION BONDS Total IV-234

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryCAPITAL IMPROVEMENT PROGRAM
296 500409
Activity
Activity No.
categoryCapital Outlay
$0 $14,839 $0CITYWIDE BIKE WAYFINDING $0598
$299,946 $134,032 $0FIBER OPTIC TRAFFIC SIGNAL PHASE II $0598 $48,292 $186,377 $0PEDESTRIAN ADA IMPROVEMENTS $0598
$126,755 $9,834 $0E. 4TH STREET PROTECTED LEFT TURN ENHAN $0598 $262,817 $418,123 $0SWEETWATER ROAD SAFETY ENHANCEMENTS $0598 $384,334 $63,135 $0CITYWIDE PEDESTRIAN SAFETY IMPROV $0598 $90,869 $18,050 $0CITYWIDE SAFETY LIGHTING ENHANCEMENTS $0598 $0 $32,010 $0SRTS - PEDESTRIAN ENHANCEMENTS $0598
$253,521 $1,255 $0PARADISE CREEK BIOFILTRATION - PROP 84 $0598 $0 $0 $0PARADISE CREEK EDUC PARK EXTENSION $0598
$22,286 $754,647 $0PARADISE CREEK IMPV HIGHLAND AV PHASE II $0598 $0 $185,029 $0PARADISE CREEK WTR QLT-COMM ENH PHASE II $0598 $0 $83,880 $0PROP. 68 EL TOYON PARK PROJECT $0598
$564,817 $278,583 $030TH ST. PED AND BIKE ENHANCEMENTS ATP $0598 $7,823 $1,268,893 $0EL TOYON-LAS PALMAS BICYCLE CORRIDOR $0598 $100,483 $84,875 $0URBAN FOREST MGMT PLNG GRANT PHASE II $0598 $699,386 $100,000 $0PARADISE CREEK PED&BIKE PATHWAY PHASE I $0598 $0 $95,057 $0W. 19TH STREET GREENWAY PROJECT $0598
$0 $0 $0NC EASTSIDE I-805 COMM GREENBELT PROJECT $0598
$4,498 $17,595 $0NATIONAL CITY BLVD INTER-CITY BIKE CONN $0598 $211,334 $49,313 $024TH ST TOD OVERLAY $0598
$1,162,725 $675,899 $0ROOSEVELT AVE CORRIDOR SMART GROWTH REVI $0598 $168,530 $76,905 $0SWEETWATER RD PROTECTED BIKEWAY $0598 $115,522 $37,236 $0CITYWIDE PROTECTED LEFT TURN ENHAN PROJ $0598 $145,002 $623,717 $0BAYSHORE BIKEWAY - SDUPD $0598
$0 $0 $0AHSC - BAYSHORE BIKEWAY SEGMENT 5 $0598
categoryCapital Outlay Total $4,668,939 $5,209,284 $0 $0 $4,668,939 $5,209,284 $0 $0TotalCAPITAL IMPROVEMENT PROGRAM Total NON-DEPARTMENTAL Total $4,668,939 $5,209,284 $0 $0
IV-235

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
$4,668,939 $5,209,284 $0 $0ENGINEERING DEPT GRANTS Total IV-236

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryOPERATIONS
301 000409
Activity
Activity No.
categoryRefunds, Contributions & Special Paymnts
$35,000 $41,000 $0FAIR HOUSING SERVICES $0650
$17,500 $20,000 $0SOUTH BAY COM SVS - NC PD SUPPORT SVS $0650 categoryRefunds, Contributions & Special Paymnts Total $52,500 $61,000 $0 $0 $52,500 $61,000 $0 $0TotalOPERATIONS Total
categoryHousing & Grants - CARES Act.
301 922409
Activity
Activity No.
categoryRefunds, Contributions & Special Paymnts
$20,000 $0 $26,171FAIR HOUSING AND TENANT LANDLORD MITIGAT $0650 $73,804 $70,388 $0SOUTH BAY COMMUNITY SERVICES $0650
categoryRefunds, Contributions & Special Paymnts Total $93,804 $70,388 $26,171 $0 $93,804 $70,388 $26,171 $0TotalHousing & Grants - CARES Act. Total NON-DEPARTMENTAL Total $146,304 $131,388 $26,171 $0
$146,304 $131,388 $26,171 $0GRANT-C.D.B.G. Total
IV-237

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryCAPITAL IMPROVEMENT PROGRAM
307 500409
Activity
Activity No.
categoryCapital Outlay
$180,657 $430,925 $1,284,000RESURFACE STREETS $1,313,000598 $76,273 $26,291 $200,000SAFE ROUTES TO SCHOOL $236,000598 $79,474 $404,972 $300,000UPGRADING TRAFFIC SIGNAL $300,000598 categoryCapital Outlay Total $336,403 $862,188 $1,784,000 $1,849,000 $336,403 $862,188 $1,784,000 $1,849,000TotalCAPITAL IMPROVEMENT PROGRAM Total NON-DEPARTMENTAL Total $336,403 $862,188 $1,784,000 $1,849,000 $336,403 $862,188 $1,784,000 $1,849,000PROPOSITION A" FUND Total IV-238

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryCAPITAL IMPROVEMENT PROGRAM
325 500409
Activity
Activity No.
categoryCapital Outlay
$0 $0 $100,000EL TOYON MULTI PURPOSE FACILITY/FIRE STA $100,000598 $0 $0 $100,000EL TOYON MULTI PURPOSE FACILITY/FIRE STA $100,000598 categoryCapital Outlay Total $0 $0 $200,000 $200,000
$0 $0 $200,000 $200,000TotalCAPITAL IMPROVEMENT PROGRAM Total NON-DEPARTMENTAL Total $0 $0 $200,000 $200,000
$0 $0 $200,000 $200,000DEVELOPMENT IMPACT FEES Total
IV-239

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryCAPITAL IMPROVEMENT PROGRAM
326 500409
Activity
Activity No.
categoryCapital Outlay
$0 $0 $1,000,000MOBILITY ENHANCEMENTS $1,500,000598
categoryCapital Outlay Total $0 $0 $1,000,000 $1,500,000 $0 $0 $1,000,000 $1,500,000TotalCAPITAL IMPROVEMENT PROGRAM Total NON-DEPARTMENTAL Total $0 $0 $1,000,000 $1,500,000
$0 $0 $1,000,000 $1,500,000TRANSPORTATION IMPACT FEE FUND Total IV-240

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryOPERATIONS
501 000409
Activity
Activity No.
categoryOther Financing Uses
$0 $61,238 $0TRANSFERS TO OTHER FUNDS $0099
categoryOther Financing Uses Total $0 $61,238 $0 $0
$0 $61,238 $0 $0TotalOPERATIONS Total
NON-DEPARTMENTAL Total $0 $61,238 $0 $0
$0 $61,238 $0 $0HOUSING AUTHORITY Total
IV-241

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryHOUSING
505 462409
Activity
Activity No.
categoryRefunds, Contributions & Special Paymnts
$510,862 $139,475 $0SOUTH BAY COMM SERV - TBRA $0650
categoryRefunds, Contributions & Special Paymnts Total $510,862 $139,475 $0 $0 $510,862 $139,475 $0 $0TotalHOUSING Total
NON-DEPARTMENTAL Total $510,862 $139,475 $0 $0
$510,862 $139,475 $0 $0HOME FUND Total
IV-242

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryCAPITAL IMPROVEMENT PROGRAM
629 500409
Activity
Activity No.
categoryCapital Outlay
$0 $0 $100,000CAPITAL IMPROVEMENT PROGRAM $100,000598
$3,854 $1,040 $0PUBLIC SAFETY CAMERAS $0598
categoryCapital Outlay Total $3,854 $1,040 $100,000 $100,000 $3,854 $1,040 $100,000 $100,000TotalCAPITAL IMPROVEMENT PROGRAM Total NON-DEPARTMENTAL Total $3,854 $1,040 $100,000 $100,000
$3,854 $1,040 $100,000 $100,000INFORMATION SYSTEMS MAINTENANC Total IV-243

FY 2021
Actual
FY 2022
Actual
FY 2023
Adopted
FY 2024
Preliminary
Account No. Account Title

EXPENDITURE DETAIL

NON-DEPARTMENTAL
categoryOPERATIONS
644 000409
Activity
Activity No.
categoryMaintenance & Operations
$0 $0 $25,000MINOR EQUIPMENT- LESS THAN $5,000.00 $45,000355 categoryMaintenance & Operations Total $0 $0 $25,000 $45,000 categoryCapital Outlay
$0 $191,553 $297,000AUTOMOTIVE LEASES $356,000512
categoryCapital Outlay Total $0 $191,553 $297,000 $356,000 $0 $191,553 $322,000 $401,000TotalOPERATIONS Total
NON-DEPARTMENTAL Total $0 $191,553 $322,000 $401,000
$0 $191,553 $322,000 $401,000VEHICLE REPLACEMENT RESERVE Total IV-244

Section
Capital
Improvement
Program
V.

Preliminary Budget
Fiscal Year 2024

(This page intentionally left blank)
(This page intentionally left blank)

CAPITAL IMPROVEMENT

PROGRAM

Project Type Description
General Fund
(001)
Facilities
Maintenance
(001)

Maintenance
Fund
(105)
Facilities
Maintenan
ce (626)
Sewer Fund
(125)
Gas Tax RMRA
(SB1) Fund
(109) *
TransNet
(Prop "A")
Fund (307)
Section 8
Fund
(502)
n
Development
Impact Fees

Impact Fees
Fund
(325)

Systems
Maintenanc
e Fund (629)
Solid Waste
Fund (172) Total
Drainage Improvements
(001-409-500-598-7049)
Infrastructure Replace deteriorated metal storm drain pipes, provide other high priority drainage
improvements Citywide and initiate trash rack
installation in inlets citywide
200,000$ -$ -$ - $ -$ -$ -$ - $ -$ -$ -$ 50,000$ 250,000$ Solid Waste (172) Infrastructure Provide pavement restauration citywide in and around trash truck routes
-$ -$ -$ - $ -$ -$ -$ - $ -$ -$ -$ 250,000$ 250,000$ Traffic Monitoring / Safety
Enhancements
(001-409-500-598-6573)
Infrastructure Provide various infrastructure improvements to National City's transportation network to
enhance safety and access for all users, including
new sidewalks and pedestrian curb ramps for
Americans with Disabilities Act (ADA)
compliance.
800,000$ -$ -$ - $ -$ -$ -$ - $ -$ -$ -$ -$ 800,000$ Facilities Upgrades
(629-409-500-598-1500)
Infrastructure Provide maintenance, upgrades and additional information systems to Citywide areas as needed
-$ -$ -$ - $ -$ -$ -$ - $ -$ -$ 100,000$ -$ 100,000$ Facilities Upgrades
(001-409-500-598-1500)
Parks and Facilities Provide major maintenance and upgrades to City parks and facilities to enhance safety, operations
and quality of life.
-$ 1,000,000$ -$ - $ -$ -$ -$ - $ -$ -$ -$ -$ 1,000,000$ Sewer Replacement / Upsizing
(125-409-500-598-2024)
Infrastructure Projects include repair and/or replacement of deteriorated sewer lines and/or upsizing to
increase capacity and efficiency of the sewer
collection system Citywide.
-$ -$ -$ - $ 3,000,000$ -$ -$ - $ -$ -$ -$ -$ 3,000,000$ Safe Routes to School Pedestrian
and Bicycle Safety Enhancements
(307-409-500-598-6166)
Infrastructure Projects include various infrastructure
improvements Citywide to enhance access and
safety for children walking and biking to school.
-$ -$ -$ - $ -$ -$ 236,000$ -$ -$ -$ -$ -$ 236,000$ Street Resurfacing
(109-409-500-598-6035)
(307-409-500-598-6035)
Infrastructure Projects include a combination of roadway rehabilitation, grinding and overlay, slurry seals
and restriping of finished pavement; other
improvements include removal and replacement
of damaged or lifted sidewalks and substandard
pedestrian curb ramps for ADA compliance.
-$ -$ -$ - $ -$ 1,519,578$ 1,313,000$ -$ -$ -$ -$ -$ 2,832,578$ Traffic Signal Upgrades
(307-409-500-598-6558)
Infrastructure Projects include various upgrades and
modifications to traffic signals and associated
infrastructure / equipment Citywide, to enhance
traffic safety and operations.
-$ -$ -$ - $ -$ -$ 300,000$ -$ -$ -$ -$ -$ 300,000$ Vehicle Replacement Reserve Vehicle Fleet Vehicle Replacement, Rotation, Electrification or new
1,265,550$ -$ 103,400$ 39,600$ 19,800$ -$ -$ 13,750$ -$ -$ -$ 495,000$ 1,937,100$ Mobility Enhancements
326-409-500-598-4114
Infrastructure Projects include various upgrades and
modifications to traffic signals and infrastructure
to enhance mobility and operations.
-$ -$ -$ - $ -$ -$ -$ - $ 1,500,000$ -$ -$ 1,500,000$ El Toyon Multipurpose Facility/Fire
Station
325-409-500-598-1614
Parks and Facilities Design of El Toyon Park Community Center & Fire Station 33
-$ -$ -$ - $ -$ -$ -$ - $ -$ 100,000$ -$ -$ 100,000$ El Toyon Multipurpose Facility/Fire
Station
325-409-500-598-1218
Parks and Facilities Design of El Toyon Park Community Center & Fire Station 33
-$ -$ -$ - $ -$ -$ -$ - $ -$ 100,000$ -$ -$ 100,000$ Total 2,265,550$ 1,000,000$ 103,400$ 39,600$ 3,019,800$ 1,519,578$ 1,849,000$ 13,750$ 1,500,000$ 200,000$ 100,000$ 795,000$ 12,405,678$ City of National City
5-Year Capital Improvement Program (FY 2024 - FY 2028)
FY 2024 Project Funding Recommendations
V-1

CAPITAL IMPROVEMENT

PROGRAM

Enterprise Lease Program (Fund 644)
# of
Vehicles
FY2024
Preliminary
Budget
Existing Vehicles (Obj Acct #512) 49 296,000$
New Vehicles (Obj Acct #512)
Vehicle Description (Assigned Department)
Detective Sedans - Replacement (Police) 4 44,000
Small Inspector Truck - Replacement (Fire) 1 8,000
Medium Truck - Equipment Maintenance 1 8,000
Total New 6 60,000
Accessory Equipment (Obj Acct #355) (one-time cost)
Emergency Equipment for Detective Sedans 25,000
Equipment Maintenance Truck - Outfitting 20,000
45,000
T
otal Enterprise Lease Program 55 401,000$
FY24 Preliminary
Budget: Vehicle
Purchase Cost
FY24 Preliminary
Budget: ISF
Payments to Fund
644 (
Obj Acct #751)
Existing Vehicles - Internal Service Fund Charges N/A 1,082,048$ New Vehicles for Purchase
Vehicle Description (Assigned Department)
# of
Vehicles
Police Patrol Vehicles - Replacement 4 300,000$ 72, 000$ Lieutenant Vehicle - Replacement (Police) 1 75,000 18,000 K-9 Vehicle - Replacement (Police) 1 80,000 19,200 Supervisor Vehicle - Replacement (Police) 1 80,000 19,200 Small Kubota Tractor - Replacement (Streets) 1 75,000 10,500 Small Hybrid Riding Mower - Replacement (Parks) 50,000 9,143 Large Front Loader - Replacement (Streets) 1 250,000 26,667 Street Sweeper - Replacem ent 1 450,000 - Total 10 1,360,000$ 174,710$
Total Vehicle/Equipment Purchase Program 10 1,360,000$ 1,256,758$ Vehicle/Equipment Purchase Program
(Fund 644)
Note: Under the vehicle purchase program, the acquisition cost of a vehicle is budgeted in the Vehicle Replacement Fund (#644). Based upon the value of the vehicle and its expected useful life, an annual replacement charge is calculated and that amount is budgeted as an internal service fund (ISF) charge (object account #751) in the depar
tment to which the vehicle is to be assigned. The monies accumulated in Fund 644 through the annual replacement charge will be used for the future replacement of the vehicles.

Note: The costs for all leased vehicles are budgeted in the Vehicle Replacement Fund (#644). Departments/activities to which the vehicles are assigned will receive an internal service fund charge for the annual cost of their respective vehicles.

Fiscal Year 2024 Vehicle Fleet Acquisition Program
V-2

Section
Appendix
VI.

Preliminary Budget
Fiscal Year 2024

Preliminary Budget
Fiscal Year 2024
Accounting &
Financial Policies

ACCOUNTING POLICIES
& PROCEDURES
Purpose
This section describes the policies and procedures in place to ensure that assets are safeguarded, that financial statements are in conformity with generally accepted accounting principles, and that finances are managed with responsible stewardship. All personnel are expected to uphold to th ese internal policies and procedures. It is the intention of the City of National City Department of Finance that they serve as the Department’s commitment to proper and accurate financial management and reporting.

Payroll
Payroll Processing
The City of National City compensates employees on a bi-weekly basis in accordance with the current and approved Memorandums of Understanding for the recognized employee unions, the Firefighters’ Association (FFA), the Municipal Employees’ Association (MEA), and the Police Officers’ Association (POA). Executive, management, and confidential employees are unrepresented and negotiate separately from any other recognized group.

The payroll process consists of the following: 1) data entry and computer processing, 2) distribution of checks or transmittal of direct deposits, 3) payroll liability processing, and 4) filing both in house and with appropriate organizations/agencies.

Payroll Reporting

1. The Payroll Clerk performs the following payroll reporting requirements:

A. payroll tax deposit;
B. CalPERS contribution report;
C. CASDU garnishment;
D. PARS contribution report;
E. ICMA contribution report.

2. Direct Deposit
A. Once the payroll process is complete, the direct deposit file is submitted to the financial institution 48 hours in advance of payday.

3. Payroll Distribution
A. Each Payroll Check and Direct Deposit Voucher is inserted into a plain window envelope, sealed and sorted by Department. Checks are maintained in the Finance vault. Employees may opt for an electronic version of the Direct Deposit Voucher.

B. On payday, an authorized person from each department will come to the Payroll Office to pick up the checks for that department.

VI-1

ACCOUNTING POLICIES
& PROCEDURES
Accounts Payable
Create New Vendor Account
New vendors are set up in the system by the Accounting Assistant Staff upon collection of supporting documentation. A vendor record can be initiated by the Accounting Assistant or City Departments by requesting a signed W-9 form.

Invoice Processing
Request for Warrant Forms need to be filled out by the department requesting payment and provide the following information: Invoice number, Invoice Date, Description of goods/services being billed and paid for, purchase order (PO) number if applicable, expenditure account number, and amount. Requests for Payment must be signed by the Department Director or their designee.

Normal Accounts Payable Check Run
The City of National City uses a hybrid accounts payable and centralized purchasing process.

Each department has the authority to purchase or contract for services as long as the purchases or contracts conform to the adopted purchasing resolution and the funds have been appropriated. Invoices are entered into the financial system’s accounts payable (A/P) module by the departments in batches, which are submitted to Finance according to predetermined due dates. Weekly check runs occur on Thursdays. All items to be paid are to be entered by end of the day on Thursday of the prior week.

After the invoice batches are reviewed and posted, the Accountant reviews the Open Invoice Report that includes all of the posted invoices to be paid, and then gives approval for the checks to be processed.

After the warrants have been signed and printed, the A/P Senior Accounting Assistant prepares the warrant register report along with the Agenda Statement Form for the Director of Finance to review/sign and upload to the Questys system to be included in Council meeting agenda and package. For checks requested to be returned to the department, the party picking up the check(s) should sign the Voucher/Check Register.

The Accounting Assistant matches checks to the backup, makes sure appropriate signatures have been received, and that all backup is attached. The Accounting Assistant checks that the dollar amount of the check, vendor number and invoice number match the payment authorization, verifies the address of the vendor and mails check with any remittance slips.

Packing slips, estimates, and statements are not considered adequate backup, but certainly can be added as additional supporting documentation. The primary documentation must be an invoice, although in certain instances a memo from a department head authorizing payment may be substituted. Any questionable backup is brought to the attention of the department supervisor. After all checks have been matched up to the appropriate backup, they are filed numerically by check number and by weekly register warrant number in the filing cabinets maintained by the A/P Accounting Assistant.

VI-2

ACCOUNTING POLICIES
& PROCEDURES
Petty Cash Fund
The petty cash fund is maintained by an Accounting Assistant designated by the Director of Finance. During the day, the cash is kept in a metal cash box located in a locked file cabinet.

This cash box is kept locked, except when an authorized petty cash reimbursement is being made to an employee. After business hours, the box is locked in the Finance vault.

The Accounting Assistant is responsible for obtaining and maintaining from each department head a list of persons authorized to approve petty cash reimbursements, including a specimen signature for each person. The authorizing employee must be a member of management.

VI-3

ACCOUNTING POLICIES
& PROCEDURES
Purchasing
Purchasing Requisition Entry
The City of National City uses a centralized purchasing system. Under this system, each operating department is responsible for coordinating the purchase of goods and services needed for its operations. However, to ensure compliance with the City’s purchasing manual, the City’s Purchasing Ordinance designates that certain purchases must be approved by a Purchasing Officer designated by the City Manager.

Purchases may only be made by the following acceptable methods: 1) Purchase Order, 2) Request for Check, 3) Petty Cash, or 4) City Issued Credit Card. Funds must exist in the account to which the purchase is to be charged.

The document used to encumber funds is called a purchase order. When a purchase order is created, approved, and entered, it reserves a portion of the budget allocated to the particular line item in an amount equal to the purchase order. For example, if the office supply line item budget is $1,000 and a purchase order is created for $250, $250 is considered encumbered and no longer available for spending. Encumbered funds may be contractually obligated at the time the purchase order is created (such as when there is a corresponding contract with a vendor to provide contractually specified goods or services) or they may relate to a “blanket” purchase authorization (when a specified volume of goods or services is purchased from a vendor throughout the fiscal year). In either case, once a purchase order is created the funds are no longer available for payment to any vendor (or for any other purpose) other than that specified on the purchase order. Once created a purchase order may later be increased, decreased, or cancelled.

When goods or services are rendered to the City, payment may then be authorized through four appropriate approval levels against a purchase order. When a payment is issued, the balance of the purchase order is reduced and the encumbrance becomes an expenditure.

Purchase Order Year-End Closeout
Purchase orders are closed out shortly after June 30
th, with the exception of requested
purchase orders that still remain open on contracts. Purchase orders that will automatically remain open are only those purchase orders related to an active Construction in Progress (CIP).

All departments are requested to prepare a list of purchase orders to be carried into the following fiscal year and submit the list to Purchasing Division in Finance. Purchase orders requested to be carried forward by each department will be reviewed by Finance to insure that a contract is in place and that the purchase order balance is accurate. A Purchase Order Accounting Report is available so that departments can review a comprehensive list of all purchase orders open as of June 30
th to determine which purchase orders should be carried forward into the next fiscal year and which purchase orders should be closed out permanently.

Purchase Orders to be Closed Permanently
In order to close out a purchase order in EDEN financial system, a change order must be entered to close out the purchase order balance.

VI-4

ACCOUNTING POLICIES
& PROCEDURES
Cash Receipts – Cash Register and Cashiering
Opening Activity and Cash Drawer Setup
Receipts are processed by several cashiers, each having their own separate cash drawer. At the end of the day, the cashiers balance their cash drawers with reports that have been generated by the Progressive cash receipt system. In the event of any unreconciled differences, the Supervisor in-charge is immediately notified. If the cash drawers are in balance, the main Cashier / Accounting Assistant will prepare a comprehensive cash balance report for the Supervisor in-charge.

Losses, Shortages, and Overages
A Shortage is an unintentional collection error, such as giving incorrect change or not collecting the correct amount. An Overage occurs when an employee has collected too much money and cannot immediately return the excess to a specific customer. A loss occurs when the cash handler has obtained physical custody of money and then due to reasons like negligence, an act of God, or an unlawful action, cannot deposit the funds into the City Treasury. “Negligence” includes such actions as leaving City money unattended and not properly safeguarding that money from loss. Losses are reported to the supervisor immediately.

Balancing the Cash Drawer
Each cashier has their own cash drawer for which they are responsible. At the end of the day, the cashier balances the cash drawer using the following steps:

1. Adding the currency and coins, and any funds that may have been removed from the cash drawer for safekeeping, and checks for a total dollar amount on-hand and then subtracting out the beginning cash bank.

2. Determining the dollar amount that has been collected per the cash register.

3. Comparing these two amounts to verify that they are the same.

The balancing process takes place out of public view in a location away from the collection area to protect the safety of the cash handler.

Locating Cash Differences
Every reasonable attempt is made to locate cash differences. If a cash shortage or overage occurs, staff follow these steps:

1. Recount all coins and currency to agree with the initial count.

2. Make sure that the proper amount was deducted as the beginning cash bank.

If the difference is more than $5, the below steps are taken:

1. Recheck the amounts per the cash register to determine whether the amounts for checks and credit card transactions per the cash register agree to the actual count.

2. If a shortage exists, a physical search of the work area is conducted as well.

VI-5

ACCOUNTING POLICIES
& PROCEDURES
Entering Cash Receipts
The Progressive cash receipt system utilizes the general payment processing module to enter cash receipts at the Finance cashiers’ counter and assign them to the appropriate revenue account.

Processing Cash Deposits Received by Finance
The main Cashier/Accounting Assistant is responsible for collecting cash and checks received the previous day from all cashiers and verifying all monies received. Cash and checks are prepared for deposit to the bank. Once completed, the cash and checks are placed in deposit bags and held in the Finance Department vault until being picked up by a courier for transport to the bank.

Treasury / Cash Management
Investment Procedures
As necessary, cash is transferred between bank accounts, to and from the state’s Local Agency Investment Fund, or securities are purchased based on established criteria in accordance with City Council Policy #203 Investment of City Funds.

The City of National City’s investment program conforms to federal, state, and other legal requirements, including California Government Code Sections 16429.1-16429.4, 53600 53609 and 53630-53686.

Transmitting Issued/Voided Check Files to the Bank
As a security measure to prevent fraud, electronic files (positive pay file) of check registers are sent to the City’s bank whenever either an Accounts Payable or a Payroll run is done. By submitting check registers to the bank at the time the checks are issued, the bank can then ensure that the checks being cashed were, in fact, issued by the City.

Bank and Check Reconciliation
On a monthly basis all cash accounts are reconciled between the General Ledger and the bank statements. Any differences are accounted for and necessary adjustments are made.

Returned Checks
Returned checks are recorded by the Accounts Receivable Accounting Assistant. Then, the Accounting Assistant records the proper adjustment and issues an invoice as part of the collection effort process. The respective departments are then notified of the returned checks.

Department of Finance Vault/Safe
Cash receipts collected at City Hall are processed at the Department of Finance cashier’s counter. To ensure the safety of these monies until they are released to a courier for transport and deposit with the appropriate banking authority, cash and checks are locked in the Finance vault.

VI-6

ACCOUNTING POLICIES
& PROCEDURES
General Ledger
Accounting Periods
To allow for continuity and consistency, the accounting cycle of the fiscal year is divided into separate accounting periods. The first month of the fiscal year, July, is identified as Period 01, August is Period 02 and so on. At the end of the fiscal year Period 12 is used for the regular June activity. Fiscal year-end adjustments are recorded in Period 13 and dated 06/30/XX.

Fiscal year closing entries are recorded in Period 14 and dated 06/30/XX.

Adjusting Journal Entries
Adjusting journal entries are used to directly record transactions to the City’s general ledger, which are not otherwise posted through some other system. For example, if the State directly deposits the City’s monthly sales tax remittance into the City’s bank account, the general ledger has no way of knowing that this has occurred. In this case there is no check processed through the cash receipts system, and therefore no posting to the general ledger. The amount directly deposited must be recorded via an adjusting journal entry.

Adjusting journal entries may also be used to correct an item that was previously posted. The adjusting entry could be used to correct the amount, account used, or timing of a previously recorded transaction. As an example, if a check for gas tax revenues was received and erroneously posted to property tax revenues, an adjusting journal entry would be used to correct this situation.

Budget Adjustment Entries
Budget adjustment entries are used to modify the existing budgetary amounts for both revenue (“Estimated Revenues”) and expenditure (“Appropriations”) accounts. The entry may be used to either increase or decrease the budgeted amount within a revenue or expenditure account.

Accounts Receivable
There are several different categories for which the City establishes accounts receivable. The majority of the invoices prepared are for false alarms, annual inspection fee, administrative citations for Building, Planning, Engineering, and Code Enforcement, sewer billing, housing choice voucher program repayments, property leases, and intergovernmental contracts.

The AR process includes 1) setting up customer information, 2) preparing an invoice and mailing it, 3) posting payments and 4) generating monthly statements for unpaid invoices.

Capital Improvement Projects
Capital improvements are initiated at the direction of the departments and approved by the City Manager or City Council. A draft budget is submitted to Finance and then to the City Council for approval. Once approved, the Department of Finance maintains budgets, off-cycle funding, and transfers between funding sources; reviews expenses and revenues; and monitors available unspent balances for all CIP projects on an on-going basis.

VI-7

ACCOUNTING POLICIES
& PROCEDURES
Business Licensing
The business license tax is revenue to the general fund for the privilege of conducting business within the City of National City and receiving the benefits of various City services. In addition, the licensing process ensures that businesses comply with health, safety and other City regulatory requirements.

Budget
The City adopts an Operating and Capital Improvement budget on an annual basis. The adopted budget appropriates funds and establishes legal expenditure limits for the upcoming fiscal year beginning July 1. To develop the Operating Budget, departments are asked to submit estimates for revenues they will generate for the upcoming fiscal year and appropriations requests based upon the best estimates of products and services available. Finance staff reviews the submitted revenue estimates and appropriation requests then meets with each department to review them. Once departmental reviews are complete, Finance in conjunction with the City Manager, meets with departments to discuss revenues and appropriations and the preliminary status (surplus or deficit) of the budget. After all internal reviews are complete, a preliminary budget is prepared for review by the City Council. After City Council feedback and any requested revisions have been made, a final budget document is prepared for adoption prior to June 30. Adoption of the budget provides City administrators with the authority to incur liabilities to provide services. The approved budget may be modified throughout the fiscal year as funding sources and needs of the City change.

Appropriations Limit Calculation
California Constitution Article XIIIB, Section 1 states that the total annual appropriations subject to limitation of the State and of each local government shall not exceed the appropriations limit of the entity of government for the prior year adjusted for the change in the cost of living and the change in population. The City calculates this limit annually and presents the result to the City Council for adoption.

Project Accounting
Project Accounti
ng is used to keep track of activities relating to the City’s capital improvement projects. All accounting entries that are entered against a project expenditure string from all other modules are posted into Project Accounting.

Capital Assets and Reporting
Capital Assets are defined as those assets acquired by the City to be used in the course of operations and providing services to the general public. The City uses a cost threshold of $5,000 for the purpose of fixed asset and capital asset reporting.

VI-8

ACCOUNTING POLICIES
& PROCEDURES
Capital Assets List
The City maintains a current capital assets list for land, buildings, improvements other than buildings, and infrastructure costing $10,000 or more, and for machinery and equipment with unit costs of $5,000 or more and useful lives greater than 1 year. The City maintains one comprehensive list for general capital assets and proprietary fund capital assets. However, it identifies separately the general capital assets and individual fund capital assets for financial reporting purposes. Additional precautions are taken for high theft items, such as laptop computers, digital cameras, etc., which may fall below the capitalization thresholds. The City maintains a separate list for assets costing less than $5,000 that are considered to be at a relatively high risk of theft, waste, or abuse. These assets are identified as City property, but may need not be numerically tagged.

VI-9

TITLE: Maintenance of Reserve Funds POLICY #201
ADOPTED: June 26, 1985 AMENDED: May 4, 2021

Purpose
The purpose of this policy is to ensure the City’s ability to withstand unexpected financial emergencies such as those that may result from natural disasters, revenue shortfalls, or unanticipated expenditures of a non -recurring nature , and to accumulate funds for large -scale purchases.

Policy
The City will accumulate and maintain reserves in the categories and at the target levels described below. The actual amount of any of the reserves may exceed its target level because any additional amounts would increase the financial security of the City.  GENERAL FUND ECONOMIC CONTINGENCY RESERVE: an amount equal to twenty percent ( 20%) of a single year’s budgeted General Fund operating expenditures. “Operating expenditures” shall be defined as all expenditures, except those of a capital nature, plus operating subsidies provided to the Library Fund, Parks Fund, and Personnel Compensation Fund (OPEB benefits payments), or to any other fund as determined by the City Council. Formal City Council action is required to increase the balance in the reserve or to authorize the use of any portion of its balance. This reserve is intended to be used in the event of a catastrophic event or significant downturn in the economy that cannot be mitigated with other funding sources.
 GENERAL FUND UNASSIGNED FUND BALANCE: an amount equal to ten percent (10%) of a single year’s budgeted General Fund operating expenditures. The general fund unassigned fund balance is determined annually as part of the preparation of the City’s Comprehensive Annual Financial Report (CAFR). Amounts in excess of the target level will be used to increase or replenish other reserves (with priority given to the Eco nomic Contingency and Facilities Maintenance reserves), to set aside resources for specific one-time uses, or as a funding source for one -time expenditures included in the annual budget or for needs that arise subsequent to budget adoption.
 GENERAL FUND FACILITIES MAINTENANCE RESERVE: an amount equal to three times the annual amount budgeted to provide major maintenance for the City’s building assets. “Building assets” shall be defined as all permanent or nonpermanent structures constructed or installed to provide a workplace for City employees or house City assets and/or operations .

The annual amount to be budgeted for major maintenance projects is 1.5% of the City’s General Fund operating budget. Formal City Council action is required to increase the balance in the reserve or to authorize the use of any portion of its balance. This reserve is to be used for extraordinary ma jor maintenance costs that cannot be met within the annual budgeted amount and for which no other funding source is available.

VI-10

TITLE: Maintenance of Reserve Funds POLICY #201
ADOPTED: June 26, 1985 AMENDED: May 4, 2021

 GAS TAXES FUND CONTINGENCY RESERVE: an amount equal to a minimum of five percent (5%) of the estimated annual revenue of the Gas Taxes Fund.  SEWER SERVICE FUND OPERATIONS / CASH FLOW RESERVE: an amount equal to between twenty -five percent (25%) and fifty percent (50%) of a single year’s budgeted Sewer Service Fund operating expenditures.
 SEWER SERVICE FUND METRO CASH FLOW RESERVE: an amount equal to the City’s estimated portion of the projected cash needs for capital costs of the San Diego Metropolitan Sewerage System’s wastewater treatment program.  SEWER SERVICE FUND CAPITAL REPLACEMENT RESERVE: an amount equal to between ten percent (10%) and fifteen percent (15%) of a single year’s budgeted Sewer Service Fund operating expenditures.
 SEWER SERVICE FUND CAPITAL EXPANSION RESERVE: an amount equal to between ten percent (10%) and fifteen percent (15%) of a single year’s budgeted Sewer Service Fund operating expenditures.
 SEWER SERVICE FUND EMERGENCY / NATURAL DISASTER RESERVE: an amount equal to a minimum of fifteen percent (15%) of a single year’s budgeted Sewer Service Fund operating expenditures.
 GENERAL LIABILITY INSURANCE RESERVE : an amount of assets in the Liability Insurance Fund (an internal service fund) sufficient to meet the eighty percent (80% ) confidence level of adequacy for net claims liability as updated annually by the City’s actuary.

The reserve level requirements will be reviewed as part of the annual budget process whereupon internal service fund charges will be set such that anticipated expenditures for the budget year can be met and the reserve level maintained.  WORKERS’ COMPENSATION RESERVE: an amount of assets in the Liability Insurance Fund (an internal service fund) sufficient to meet the eighty percent (80%) confidence level of adequacy for net claims liability as updated annually by the City’s actuary. The reserve level requirements will be reviewed as part of the annual budget process whereupon internal service fund charges will be set such that anticipated expenditures for the budget year can be met and the reserve level maintained.
 IRREVOCABLE SUPPLEMENTAL PENSION TRUST RESERVE: an amount equal to two years of unfunded liability payments as determined by the most current CalPERS valuation reports for both the Safety and Miscellaneous plans. The assets of this reserve are held in an VI-11

TITLE: Maintenance of Reserve Funds POLICY #201
ADOPTED: June 26, 1985 AMENDED: May 4, 2021

irrevocable Section 115 pension trust that may be used only for pension related costs and upon direction of the City Council. Investment earnings on the assets in the trust will be the primary vehicle for reaching the target level of reserves, although periodic contributions may be made from other sources upon direction of the City Council . Once the target level is reached, the earnings on the assets in the trust may be used to fund a portion of the City’s pension related payments to CalPERS. This target will be reevaluated should the City issue pension obligation bonds.
 IRREVOCABLE OTHER POST-EMPLOYMENT BENEFITS TRUST RESERVE: an amount equal to eighty percent (80%) of the total net other post-employment benefits (OPEB) liability of the City’s OPEB plan. Under the plan, the City provides payments to City retirees to be used towards medical insurance premiums. The City’s net OPEB liability is updated annually and reported in the City’s CAFR. The assets of this reserve are held in an irrevocable Section 115 OPEB trust that may be used only for the City’s OPEB plan and upon direction of the City Council. Investment earnings on the assets in the trust will be the primary vehicle for reaching the target level of reserves, although periodic contributions may be made from other sources upon direction of the City Council. Once the assets in the trust reach the target level, the earnings on the assets may be used to offset a portion of the OPEB plan benefits that are routinely annually budgeted and paid for using other resources of the general fund.  VEHICLE REPLACEMENT RESERVE: an amount equal to thirty percent (30%) of the recorded (book) value of the motor vehicles and associated assets accounted for in the Vehicle Replacement Fund (an internal service fund) . Internal service fund charges to benef itting departments provide the mechanism for building the reserves in the fund. The charges take into account the initial acquisition cost of the assets, their expected years of service, and the estimated cost to replace them at that the end of their usef ul life. Once the target level is reached, the adequacy of the reserve with respect to the status of the fleet should be reevaluated along with the formula used for developing the ISF charges.

The status of each reserve shall be reviewed each year by the City Manager as part of the budgeting process. The City Manager shall take into account the most recently completed CAFR and any other pertinent data and make recommendations to the City Council regarding any adjustments to reserve levels; however, nothing in this policy shall prevent determining or reporting on the level of any of the reserves at other times during the year.

Replenishment of Reserves
If a reserve balance falls below the targeted level, the City shall strive to restore it to the targeted level through budgetary or other means according to the following guidelines:

VI-12

TITLE: Maintenance of Reserve Funds POLICY #201
ADOPTED: June 26, 1985 AMENDED: May 4, 2021

 If a reserve is drawn down to 75-99% of its targeted balance, it shall be restored to 100% over a 1 to 3 year period.
 If a reserve is drawn down to 50-74% of its targeted balance, it shall be restored to 100% over a 3 to 5 year period.
 If a reserve is drawn down below 50% of its targeted balance, it shall be restored to 100% over a 5 to 7 year period.

These guidelines may be suspended , in whole or in part, if financial or economic circumstances prevent meeting any or all of the timelines.

Related Policy References
None
Prior Policy Amendments
September 17, 2019
November 21, 2017
June 7, 2016
October 7, 2014
December 10, 2013
March 12, 2002
VI-13

CITY COUNCIL POLICY

CITY OF NATIONAL CITY
TITLE: Investments POLICY #203
ADOPTED: October 23, 1990 AMENDED: August 18, 2020

I. INTRODUCTION
The City of National City’s investment program will conform to federal, state, and other legal requirements, including California Government Code Sections 16429.1-16429.4, 53600-53609, and 53630-53686. The following investment policy addresses the methods, procedures, and practices which must be exercised to ensure effective and judicious fiscal and investment management of the City’s funds. It is the policy of the City to invest public funds in a manner that will provide a market rate of return, given its requirements for preserving principal and meeting the daily cash flow demands of the City. All investments will comply with this Investment Policy and governing laws.

This Investment Policy replaces any previous Investment Policy or Investment Procedures of the City.

II. SCO
PE
This Investment Policy applies to all the City’s financial assets and investment activities with the following exception(s):

Proceeds of debt issuance shall be invested in accordance with the City ’s general investment philosophy as set forth in this policy; however, such proceeds are invested in accordance with permitted investment provisions of their specific bond indentures.

Pooling of Funds: Except for cash in certain restricted and special funds, the City will consolidate cash and reserve balances from all funds to maximize investment earnings and to increase efficiencies with regard to investment pricing, safekeeping and administration.

Investment income will be allocated to the various funds based on their respective participation and in accordance with generally accepted accounting principles.

III. GE

NERAL OBJECTIVES
The overriding objectives of the investment program are to preserve principal, provide sufficient liquidity, and manage investment risks.

VI-14

TITLE: Investments POLICY #203
ADOPTED: October 23, 1990 AMENDED: August 18, 2020

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

Investments will be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. The objective will be to mitigate credit risk and interest rate risk.

2. L iquidity : The investment portfolio will remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated.

3. Re turn : The investment portfolio will be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the investment risk constraints for safety and liquidity needs.

IV. PRU

DENCE, INDEMNIFICATION, AND ETHICS
A. Prudent Investor Standard : Management of the City ’s investments is governed by the Prudent Investor Standard as set forth in California Government Code Section 53600.3:
“…all governing bodies of local agencies or persons authorized to make investment decisions on behalf of those local agencies investing public funds pursuant to this chapter are trustees and therefore fiduciaries subject to the prudent investor standard. When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the City, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the City. Within the limitations of this section and considering individual investments as part of an overall strategy, investments may be acquired as authorized by law.”
B. Indemnification: The Director of Finance or City Manager designee hereinafter designated as Financial Services Officer and other authorized persons responsible for managing City funds, acting in accordance with written procedures and the Investment Policy and exercising due diligence, will be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided deviations from expectations are reported within 30 days
and appropriate action is taken to control adverse developments.

C. Ethics: Officers and employees involved in the investment process will refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions.

VI-15

TITLE: Investments POLICY #203
ADOPTED: October 23, 1990 AMENDED: August 18, 2020

V. DELEGATION OF AUTHORITY
A. Authority to manage the City’s investment program is derived from California Government Code Section 53600 et seq . The City Council is responsible for the City ’s cash management, including the administration of this Investment Policy. Management responsibility for the cash management of City funds is hereby delegated to the Director of Finance and/or Financial Service Officer.

The Director of Finance and/or Financial Services Officer will be responsible for all transactions undertaken and will establish a system of procedures and controls to regulate the activities of subordinate employee.

B. The City may engage the services of one or more external investment managers to assist in the management of the City’s investment portfolio in a manner consistent with the City ’s objectives. Such external managers may be granted discretion to purchase and sell investment securities in accordance with this Investment Policy. Such managers must be registered under the Investment Advisers Act of 1940.

VI. AUT

HORIZED FINANCIAL INSTITUTIONS, DEPOSITORIES, AND BROKER/DEALERS A list will be maintained of financial institutions and depositories authorized to provide investment services. In addition, a list will be maintained of approved security broker/dealers selected by conducting a process of due diligence described in the investment procedures manual. These may include “primary” dealers or regional dealers that qualify under Securities and Exchange Commission (SEC) Rule 15C3-1 (uniform net capital rule).

A. The City ’s Director of Finance and/or Financial Services Officer will determine which financial institutions are authorized to provide investment services to the City. Institutions eligible to transact investment business with the City include:

1. P
rimary government dealers as designated by the Federal Reserve Bank;

2. N ationally or state-chartered banks;

3. T he Federal Reserve Bank; and

4. D irect issuers of securities eligible for purchase.

B. Selection of financial institutions and broker/dealers authorized to engage in transactions with the City will be at the sole discretion of the City.

VI-16

TITLE: Investments POLICY #203
ADOPTED: October 23, 1990 AMENDED: August 18, 2020

C. All financial institutions which desire to become qualified bidders for investment transactions (and which are not dealing only with the investment adviser) must supply the Director of Finance and/or Financial Services Officer with a statement certifying that the institution has reviewed California Government Code Section 53600 et seq. and the City’s Investment Policy.

D. Selection of broker/dealers used by an external investment adviser retained by the City will be at the sole discretion of the investment adviser.

E. Public deposits will be made only in qualified public depositories as established by State law. Deposits will be insured by the Federal Deposit Insurance Corporation, or, to the extent the amount exceeds the insured maximum, will be collateralized in accordance with State law.

VII. D E LIVERY , SAFEKEEPING AND CUSTODY, AND COMPETITIVE TRANSACTIONS A. Delivery-versus-payment: Settlement of all investment transactions will be completed using standard delivery-vs.-payment procedures.

B. Third-party safekeeping : To protect against potential losses by collapse of individual securities dealers, and to enhance access to securities, interest payments and maturity proceeds, all securities owned by the City will be held in safekeeping by a third party bank custodian, acting as agent for the City under the terms of a custody agreement executed by the bank and the City.

C. Competitive transactions: All investment transactions will be conducted on a competitive basis which can be executed through a bidding process involving at least three separate brokers/financial institutions or through the use of a nationally recognized trading platform.

VIII. A UT

HORIZED AND SUITABLE INVESTMENTS
All investments will be made in accordance with California Government Code Section 53600 et seq. and as described within this Investment Policy. Permitted investments under this policy will include:

1. M unicipal Bonds. These include bonds of the City, the State of California, any other state, and any local agency within the state of California. The bonds will be registered in the name of the City or held under a custodial agreement at a bank.

VI-17

TITLE: Investments POLICY #203
ADOPTED: October 23, 1990 AMENDED: August 18, 2020

a. Are rated in the category of “A” or better by at least two nationally recognized statistical rating organizations; and
b. No mor e than 5% per issuer.
c. No more than 30% of the total portfolio may be invested in municipal bonds.

2. US Treasury and other government obligations for which the full faith and credit of the United States are pledged for the payment of principal and interest. There are no limits on the dollar amount or percentage that the City may invest in US Treasuries.

3. F ederal Agency or United States government-sponsored enterprise obligations, participations, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government-sponsored enterprises. There are no limits on the dollar amount or percentage that the City may invest in gov
ernment-sponsored enterprises.

4. B anker ’s acceptances, provided that:
a. They are issued by institutions with short term debt obligations rated “A1” or higher, or the equivalent, by at least two nationally recognized statistical-rating organization (NRSRO); and have long-term debt obligations which are rated “A” or higher by at least two nationally recognized statistical rating organization; b. T he maturity does not exceed 180 days; and
c. No more than 40% of the total portfolio may be invested in banker ’s acceptances and no more than 5% per issuer.

5. F ederally insured time deposits (Non -negotiable certificates of deposit) in state or federally chartered banks, savings and loans, or credit unions, provided that:
a. The amount per institution is limited to the maximum covered under federal insurance; and
b. The maturity of such deposits does not exceed 5 years.

VI-18

TITLE: Investments POLICY #203
ADOPTED: October 23, 1990 AMENDED: August 18, 2020

6. Certificate of Deposit Placement Service (CDARS)
a. No more tha
n 30% of the total portfolio may be invested in a combination of certificates of deposit including CDARS.
b. The maturity of CDARS deposits does not exceed 5 years.

7. Negotiable certificates of deposit (NCDs), provided that:
a. They are issued by institutions which have long-term obligations which are rated “A” or higher by at least two nationally recognized statistical rating organizations ; and/or have short term debt obligations rated “A1” or higher, or the equivalent, by at least two nationally recognized statistical rating organizations; b. The maturity does not exceed 5 years; and
c. No more than
30% of the total portfolio may be invested in NCDs and no more than 5% per issuer.

8. Commercial paper, provided that:
a. The maturity does not exceed 270 days from the date of purchase; b. Th e issuer is a corporation organized and operating in the United States with assets in excess of $500 million;
c. They are issued by institutions whose short term obligations are rated “A-1” or higher, or the equivalent, by at least two nationally recognized statistical rating organization ; and whose long-term obligations are rated “A” or higher by at least two nationally recognized statistical rating organization; and
d. No more than 25% of the portfolio is invested in commercial paper and no more than 5% per issuer.

9. S
tate of California Local Agency Investment Fund (LAIF), provided that:
a. The City may invest up to the maximum permitted amount in LAIF; and b. LAIF ’s investments in instruments prohibited by or not specified in the City ’s policy do
not exclude it from the City’s list of allowable investments, provided that the fund’s reports allow the Director of Finance or Financial Services Officer to adequately judge the risk inherent in LAIF’s portfolio.

VI-19

TITLE: Investments POLICY #203
ADOPTED: October 23, 1990 AMENDED: August 18, 2020

10. Local government investment pools.
a. San Diego County Investment Pool

11. Corporate medium term notes (MTNs), provided that:
a. Such notes have a maximum maturity of 5 years;
b. A re issued by corporations organized and operating within the United States or by depository
institutions licensed by the United States or any state and operating within the United States;
c. Are rated “A” category or better by at least two nationally recognized statistical rating organization; and
d. Holdings of medium-term notes may not exceed 30% of the portfolio and no more than 5% per issuer.

12. M
ortgage pass-through securities and asset-backed securities , provided that such securities:
a. Have a maximum stated final maturity of 5 years.
b. Be rated in a rating category of “AA” or its e quivalent or better by a nationally recognized statistical rating organization.
c. Purchase of
securities authorized by this subdivision may not exceed 20% of the portfolio.

13. Money market mutual funds that are registered with the Securities and Exchange Commission under the Investment Company Act of 1940:
a. Provided that such funds meet either of the following criteria:

1. Attained the highest ranking or the highest letter and numerical rating provided by not less than two
nationally recognized statistical rating organizations; or,

2. Have retained an investment adviser registered or exempt from registration with the Securities a
nd Exchange Commission with not less than five years ’ experience investing in the securities and obligations authorized by California Government Code Section 53601 (a through j) and with assets under management in excess of $500 million.

VI-20

TITLE: Investments POLICY #203
ADOPTED: October 23, 1990 AMENDED: August 18, 2020

b. Purchase of securities authorized by this subdivision may not exceed 20% of the portfolio.

14. Sup
ranationals, provided that:
a. Issues are US dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed by the International Bank for Reconstruction and Development, International Finance Corporation, or Inter-American Development Bank.
b. The securities are rated
in a category of “AA” or higher by a NRSRO.
c. No more than 30% of the total portfolio may be invested in these securities. d. No more than 10% of the portfolio may be invested in any single issuer. e. The maximum ma
turity does not exceed five (5) years.

IX. PORTFOLI

O RISK MANAGEMENT
A. The following are prohibited investment vehicles and practices:

1. State law notwithstanding, any investments not specifically described herein are prohibited, including, but
not limited to futures and options.

2. In accordance with California Government Code Section 53601.6, investment in inverse floaters, r
ange notes, or mortgage derived interest-only strips is prohibited.

3. Investment in any security that could result in a zero interest accrual if held to maturity is prohibited.

4. Tradin
g securities for the sole purpose of speculating on the future direction of interest rates is prohibited.

5. P
urchasing or selling securities on margin is prohibited.

6. The use of reverse repurchase agreements, securities lending or any other form of borrowing or lev
erage is prohibited.

7. The purchase of foreign currency denominated securities is prohibited.

VI-21

TITLE: Investments POLICY #203
ADOPTED: October 23, 1990 AMENDED: August 18, 2020

B. Mitigating credit risk in the portfolio
Credit risk is the risk that a security or a portfolio will lose some or all of its value due to a real or perceived change in the ability of the issuer to repay its debt. The City will mitigate credit risk by adopting the following strategies:

1. The diversification requirements included in Section IX are designed to mitigate credit risk in the portfolio;

2. No more than 5% of the total portfolio may be invested in securities of any single issuer, except as note
d in Section VIII of this Investment Policy;

3. The City may elect to sell a security prior to its maturity and record a capital gain or loss in order
to improve the quality, liquidity, or yield of the portfolio in response to market conditions or the City’s risk preferences; and

4. If securities owned by the City are downgraded by either Moody ’s or S&P to a level below the quality required by this Investment Policy, it will be the City ’s policy to review the credit situation and make a determination as to whether to sell or retain such securities in the portfolio.
a. If a security is downgraded, the Director of Finance and/or Financial Services Officer will use discretion in determining whether to sell or hold the security based on its current maturity, the economic outlook for the issuer, and other relevant factors.
b. If a decision is made to retain a downgraded security in the portfolio, its presence in the portfolio will
be monitored and reported monthly to the City Council.

C. Mitigating market risk in the portfolio
Market risk is the risk that the portfolio value will fluctuate due to changes in the general level of interest rates. The City recognizes that, over time, longer-term portfolios have the potential to achieve higher returns. On the other hand, longer-term portfolios have higher volatility of return. The City will mitigate market risk by providing adequate liquidity for short
-term cash needs, and by making longer-term investments only with funds that are not needed for current cash flow purposes. The City further recognizes that certain types of securities, including variable rate securities, securities with principal pay-downs prior to maturity, and securities with embedded options, will affect the market risk profile of the portfolio differently in different interest rate environments. The City, therefore, adopts the following strategies to control and mitigate its exposure to market risk:

VI-22

TITLE: Investments POLICY #203
ADOPTED: October 23, 1990 AMENDED: August 18, 2020

1. The City will maintain a minimum of three months of budgeted operating expenditures in short term investme
nts to provide sufficient liquidity for expected disbursements;

2. The maximum percent of callable securities (does not include “make whole c all” securities as defined in the Glossary) in the portfolio will be 20%;

3. The maximum stated final maturity of individual securities in the portfolio will be five years, ex
cept as otherwise stated in this policy; and

4. The duration of the portfolio will at all times be approximately equal to the duration (typicall
y plus or minus 20%) of a Market Benchmark Index selected by the City based on the City’s investment objectives, constraints and risk tolerances. The City’s current Benchmark will be documented in the investment procedures manual.

X. INVESTMENT

OBJECTIVES (PERFORMANCE STANDARDS AND EVALUATION)
A. Overall objective: The investment portfolio will be designed with the overall objective of obtaining a total rate of return throughout economic cycles, commensurate with investment risk constraints and cash flow needs.

B. Specific objective: The investment performance objective for the portfolio will be to earn a total rate of return over a market cycle which is approximately equal to the return on the Market Benchmark Index as described in the City’s investment procedures manual.

XI. PROCEDURES AN

D INTERNAL CONTROLS
A. Procedures: The Director of Finance and/or Financial Services Officer will establish written investment policy procedures in a separate investment procedures manual to assist investment staff with day-to-day operations of the investment program consistent with this policy. Such procedures will include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Director of Finance and/or Financial Services Officer.

B. Internal Controls: The Director of Finance and/or Financial Services Officer is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft, or misuse. The internal control structure will be designed to provide reasonable assurance that these objectives are met. Internal controls will be described in the City’s investment procedures manual.

VI-23

TITLE: Investments POLICY #203
ADOPTED: October 23, 1990 AMENDED: August 18, 2020

XII. R E PORTING AND REVIEW
A. Monthly reports: The Director of Finance and/or Financial Services Officer must submit a monthly report to the legislative body accounting for transactions made during the reporting period.

B. Quarterly reports : Quarterly investment reports will be submitted by the Director of Finance and/or Financial Services Officer to the City Council, at an agendized meeting.

C
onsistent with the requirements contained in California Government Code Section 53646,information in the quarterly investment reports shall include, but not be limited to, the following:

1. T ype of investment

2. Na me of issuer and/or financial institution

3. Da te of purchase

4. Da te of maturity

5. C urrent market value for all securities

6. R ate of interest

7. P urchase price of investment

8. Othe r data as required by the City
C. Ann
ualpolicy review: The Investment Policy will be reviewed at least annually and , as necessary, adopted, to ensure its consistency with the overall objectives of preservation of principal, liquidity, and return, and its relevance to current law and financial and economic trends.

Related Policy References
California Government Code Sections: 16429.1 – 16429.4, and 53600 – 53686 Investment Company Act of 1940
Investment Advisers Act of 1940
Securities and Exchange Commission Rule #15C3-1

Appendix I attached: “Authorized Personnel”
Appendix II attached: “Glossary of Investment Terms”
VI-24

TITLE: Investments POLICY #203
ADOPTED: October 23, 1990 AMENDED: August 18, 2020

Prior Policy Amendments
November 20, 2018
October 17, 2017
December 6, 2016
December 15, 2015
December 16, 2014
December 10, 2013
January 10, 2012
VI-25

Appendix I
Authorized Personnel
The following positions are authorized to transact investment business and wire funds for investment purposes on behalf of the City of National City:

City Manager
Assistant City Manager
Director of Finance
Financial Services Officer
VI-26

Appendix II

GLOSSARY OF

INVESTMENT TERMS
Agencies. Shorthand market terminology for any obligation issued by a government- sponsored entity (GSE), or a federally related institution . Most obligations of GSEs are not guaranteed by the full faith and credit of the US government. Examples are:

FDIC. The Federal Deposit Insurance Corporation provides insurance backed by the full faith and credit of the US government to certain bank deposits and debt obligations.

FFCB. The Federal Farm Credit Bank System provides credit and liquidity in the agricultural industry. FFCB issues discount notes and bonds.

FHLB. The Federal Home Loan Bank provides credit and liquidity in the housing market. FHLB issues discount notes and bonds.

FHLMC. Like FHLB, the Federal Home Loan Mortgage Corporation provides credit and liquidity in the housing market. FHLMC, also called “Freddie Mac” issues discount notes, bonds and mortgage pass-through securities.

FNMA. Like FHLB and Freddie Mac, the Federal National Mortgage Association was established to provide credit and liquidity in the housing market. FNMA, also known as “Fannie Mae,” issues discount notes, bonds and mortgage pass-through securities.

GNMA. The Government National Mortgage Association, known as “Ginnie Mae,” issues mortgage pass-through securities, which are guaranteed by the full faith and credit of the US Government.

PEFCO. The Private Export Funding Corporation assists exporters. Obligations of PEFCO are not guaranteed by the full faith and credit of the US government.

TVA. The Tennessee Valley Authority provides flood control and power and promotes development in portions of the Tennessee, Ohio and Mississippi River valleys.

TVA currently issues discount notes and bonds.

Asked. The price at which a seller offers to sell a security.

Asset-Backed Securities. Securities supported by pools of installment loans or leases or by pools of revolving lines of credit.

Average life. In mortgage-related investments, including CMOs, the average time to expected receipt of principal payments, weighted by the amount of principal expected.

Banker’s acceptance. A money market instrument created to facilitate international trade transactions. It is highly liquid and safe because the risk of the trade transaction is transferred to the bank which “accepts” the obligation to pay the investor.

Benchmark. A comparison security or portfolio. A performance benchmark is a partial market index, which reflects the mix of securities allowed under a specific investment policy.

Bid. The price at which a buyer offers to buy a security.

Broker. A broker brings buyers and sellers together for a transaction for which the broker receives a commission. A broker does not sell securities from his own position.

Callable. A callable security gives the issuer the option to call it from the investor prior to its maturity. The main cause of a call is a decline in interest rates. If interest rates decline since an issuer issues securities, it will likely call
its current securities and reissue them at a lower rate of interest. Callable securities have reinvestment risk as the investor may receive its principal back when interest rates are lower than when the investment was initially made.

VI-27

Certificate of Deposit (CD). A time deposit with a specific maturity evidenced by a certificate. Large denomination CDs may be marketable.

Collateral. Securities or cash pledged by a borrower to secure repayment of a loan or repurchase agreement. Also, securities pledged by a financial institution to secure deposits of public monies.

Collateralized Mortgage Obligations (CMO). Classes of bonds that redistribute the cash flows of mortgage securities (and whole loans) to create securities that have different levels of prepayment risk, as compared to the underlying mortgage securities.

Commercial paper.

The short-term unsecured debt of corporations.

Cost yield. The annual income from an investment divided by the purchase cost. Because it does not give effect to premiums and discounts which may have been included in the purchase cost, it is an incomplete measure of return.

Coupon.

The rate of return at which interest is paid on a bond.

Credit risk. The risk that principal and/or interest on an investment will not be paid in a timely manner due to changes in the condition of the issuer.

Current yield. The annual income from an investment divided by the current market value. Since the mathematical calculation relies on the current market value rather than the investor’s cost, current yield is unrelated to the actual return the investor will earn if the security is held to maturity.

Dealer.

A dealer acts as a principal in security transactions, selling securities from and buying securities for his own position.

Debenture. A bond secured only by the general credit of the issuer.

Delivery vs. payment (DVP). A securities industry procedure whereby payment for a security must be made at the time the security is delivered to the purchaser ’s agent.

Derivative. Any security that has principal and/or interest payments which are subject to uncertainty (but not for reasons of default or credit risk) as to timing and/or amount, or any security which represents a component of another security which has been separated from other components ( “Stripped” coupons and principal). A derivative is also defined as a financial instrument the value of which is totally or partially derived from the value of another instrument, interest rate or index.

Discount. The difference between the par value of a bond and the cost of the bond, when the cost is below par. Some short-term securities, such as T-bills and banker ’s acceptances, are
known as discount securities. They sell at a discount from par, and return the par value to the investor at maturity without additional interest. Other securities, which have fixed coupons trade at a discount when the coupon rate is lower than the current market rate for securities of that maturity and/or quality.

Diversification. Dividing investment funds among a variety of investments to avoid excessive exposure to any one source of risk.

Duration. The weighted average time to maturity of a bond where the weights are the present values of the future cash flows. Duration measures the price sensitivity of a bond to changes in interest rates. (See modified duration).

Federal funds rate. The rate of interest charged by banks for short-term loans to other banks. The Federal Reserve Bank through open-market operations establishes it.

Federal Open Market Committee: A committee of the Federal Reserve Board that establishes monetary policy and executes it through temporary and permanent changes to the supply of bank reserves.

VI-28

Haircut: The margin or difference between the actual market value of a security and the value assessed by the lending side of a transaction (i.e. a repo).

Leverage. Borrowing funds in order to invest in securities that have the potential to pay earnings at a rate higher than the cost of borrowing.

Liquidity: The speed and ease with which an asset can be converted to cash.

Local Agency Investment Fund (LAIF). A voluntary investment fund managed by the California State Treasurer’s Office open to government entities and certain non -profit organizations in California.

Local Government Investment Pool. Investment pools including the Local Agency Investment Fund (LAIF), county pools, joint powers authorities (JPAs). These funds are not subject to the same SEC rules applicable to money market mutual funds.

Make Whole Call. A type of call provision on a bond that allows the issuer to pay off the remaining debt early. Unlike a call option, with a make whole call provision, the issuer makes a lump sum payment that equals the net present value (NPV) of future coupon payments that will not be paid because of the call. With this type of call, an investor is compensated, or “made whole.”
Margin: The difference between the market value of a security and the loan a broker makes using that security as collateral.

Market risk. The risk that the value of securities will fluctuate with changes in overall market conditions or interest rates.

Market value. The price at which a security can be traded.

Marking to market. The process of posting current market values for securities in a portfolio.

Maturity. The final date upon which the principal of a security becomes due and payable.

Medium term notes. Unsecured, investment-grade senior debt securities of major corporations which are sold in relatively small amounts either on a continuous or an intermittent basis. MTNs are highly flexible debt instruments that can be structured to respond to market opportunities or to investor preferences.

Modified duration. The percent change in price for a 100 basis point change in yields.

Modified duration is the best single measure of a portfolio’s or security’s exposure to market risk.

Money market. The market in which short term debt instruments (T-bills, discount notes, commercial paper and banker’s acceptances) are issued and traded.

Mortgage pass-through securities. A securitized participation in the interest and principal cash flows from a specified pool of mortgages. Principal and interest payments made on the mortgages are passed through to the holder of the security.

Municipal Securities. Securities issued by state and local agencies to finance capital and operating expenses.

Mutual fund. An entity which pools the funds of investors and invests those funds in a set of securities which is specifically defined in the fund ’s prospectus. Mutual funds can be invested in various types of domestic and/or international stocks, bonds, and money market instruments, as set forth in the individual fund’s prospectus. For most large, institutional investors, the costs associated with investing in mutual funds are higher than the investor can obtain through an individually managed portfolio.

Nationally Recognized Statistical Rating Organization (NRSRO). A credit rating agency the United States Securities and Exchange Commission uses for regulatory purposes.

Credit rating agencies provide assessments of an investment’s risk. The issuers of investments, VI-29

especially debt securities, pay credit rating agencies to provide them with ratings. The three most prominent NRSROs are Fitch, S&P, and Moody’s.

Premium. The difference between the par value of a bond and the cost of the bond, when the cost is above par.

Prepayment speed. A measure of how quickly principal is repaid to investors in mortgage securities.

Prepayment window. The time period over which principal repayments will be received on mortgage securities at a specified prepayment speed.

Primary dealer. A financial institution (1) that is a trading counterparty with the Federal Reserve in its execution of market operations to carry out US monetary policy, and (2) that participates for statistical reporting purposes in compiling data on activity in the US Government securities market.

Prudent person (man) rule. A standard of responsibility which applies to fiduciaries. In California, the rule is stated as “Investments shall be managed with the care, skill, prudence and diligence, under the circumstances then prevailing, that a prudent person, acting in a like capacity and familiar with such matters, would use in the conduct of an enterprise of like character and with like aims to accomplish similar purposes.”
Realized yield. The change in value of the portfolio due to interest received and interest earned and realized gains and losses. It does not give effect to changes in market value on securities, which have not been sold from the portfolio.

Regional dealer. A financial intermediary that buys and sells securities for the benefit of its customers without maintaining substantial inventories of securities, and that is not a primary dealer.

Repurchase agreement (RP, Repo).

Short term purchases of securities with a
simultaneous agreement to sell the securities back at a higher price. From the seller ’s point of view, the same transaction is a reverse repurchase agreement.

Safekeeping. A service to bank customers whereby securities are held by the bank in the customer’s name.

Short Term. Less than one (1) year’s time.

Structured note. A complex, fixed income instrument, which pays interest, based on a formula tied to other interest rates, commodities or indices. Examples include inverse floating rate notes which have coupons that increase when other interest rates are falling, and which fall when other interest rates are rising, and “dual index floaters, ” which pay interest based on the relationship between two other interest rates - for example, the yield on the ten-year Treasury note minus the Libor rate. Issuers of such notes lock in a reduced cost of borrowing by purchasing interest rate swap agreements.

Supranational.

A Supranational is a multi-national organization whereby member states transcend national boundaries or interests to share in the decision making to promote economic development in the member countries.

Total rate of return. A measure of a portfolio’s performance over time. It is the internal rate of return, which equates the beginning value of the portfolio with the ending value; it includes interest earnings, realized and unrealized gains, and losses in the portfolio.

US Treasury obligations. Securities issued by the US Treasury and backed by the full faith and credit of the United States. Treasuries are considered to have no credit risk, and are the benchmark for interest rates on all other securities in the US and overseas. The Treasury issues both discounted securities and fixed coupon notes and bonds.

VI-30

Treasury bills. All securities issued with initial maturities of one year or less are issued as discounted instruments, and are called Treasury bills. The Treasury currently issues three- and six-month T-bills at regular weekly auctions. It also issues “cash management” bills as needed to smooth out cash flows.

Treasury notes. All securities issued with initial maturities of two to ten years are called Treasury notes, and pay interest semi-annually.

Treasury bonds. All securities issued with initial maturities greater than ten years are called Treasury bonds. Like Treasury notes, they pay interest semi-annually.

Value. Principal plus accrued interest.

Volatility. The rate at which security prices change with changes in general economic conditions or the general level of interest rates.

Yield to Maturity. The annualized internal rate of return on an investment which equates the expected cash flows from the investment to its cost.

VI-31

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Preliminary Budget
Fiscal Year 2024
Glossary of
Acronyms &
Terms

GLOSSARY OF ACRONYMS
& TERMS

ACTIVITY
A specific function, department, or group of services.

ADJUSTED BUDGET
The (current) fiscal year’s adopted budget, plus appropriations continued from prior years, encumbrances, and amendments.

APPROPRIATION
An authorization made by the City Council that permits officials to incur obligations against , and to make expenditures of, governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period.

ASSESSED VALUATION
The estimated value placed upon real and personal property by the County Assessor as the basis for levying property taxes.

BUDGET
A plan of financial operation including an estimate of Preliminary expenditures for a given period of time and the proposed means of financing them. Us ed without any modifier, the term usually indicates a financial plan for a single fiscal y ear. The term can refer to the financial plan presented to the governing body for adoption or the plan approved by that body.

C

APITAL IMPROVEMENT PROGRAM (CIP)
A plan of proposed major capital expenditures including land and rights -of-way acquisition, buildings, street construction, and related facilities to be incurred over a fixed period of years.

The plan sets forth each capital project, the amount to be expended in each year, and the method of financing those expenditures.

CAPITAL OUTLAY
Expenditures for the acquisition of equipment of significant value and having a useful life of several years.

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)
Funds received from the US Department of Housing and Urban Development to assist with housing and economic opportunities, principally for low- and moderate-income persons.

CONTINGENCY
Assets or other resources set aside to provide for unforeseen expenditures or uncertain amount(s).

CPI
Consumer Price Index.

DEBT SERVICE FUND
A fund which accounts for the accumulation of resources for, and the payment of, general long-term debt principal and interest.

VI-33

GLOSSARY OF ACRONYMS
& TERMS

DEPARTMENT
The basic organizational unit of City government responsible for carrying out specific functions.

ENCUMBRANCE
The recognition of a financial commitment that will subsequently become an expenditure, when goods and services are received. An encumbrance is created when a purchase order or contract is approved.

EXPENDITURES
The outlay of financial resources. Expenditures include current operating expenses, debt service, and capital outlay.

FISCAL YEAR
A 12-month period to which the annual operating budget applies and at the end of which, a government determines its financial position and operational results.

FULL-TIME EQUIVALENT (FTE)
A term that expresses the amount of time for which a position has been budgeted in relation to the amount of time a regular, full-time employee normally works in a year. For budget and planning purposes, a year is defined as 2,080 hours. Firefighters may have a different level of hours worked but are displayed using the same basic method.

FUND
A self-balancing set of accounts that is segregated for a specific purpose. These accounts are used to record cash and/or other resources together with all related liabilities, obligations, reserves, and equities of the fund.

FUND BALANCE
The excess of a fund’s assets over its liabilities.

GANN LIMIT
The annual appropriation limit established in accordance with Article XIIIB of the California Constitution. The limit is calculated by adjusting the 1978 -79 “base” year appropriation by population growth and cost -of-living factors each year.

GENERAL FUND
A governmental unit’s primary operating fund that accounts for all of its activities and resources that are not required to be accounted for in a special purpose fund.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)
Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements. GAAP provides a standard by which to measure financial presentations. The primary authoritative body on the application of GAAP to state and local government is the Governmental Accounting Standards Board.

VI-34

GLOSSARY OF ACRONYMS
& TERMS

GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB)
The authoritati
ve accounting and financial reporting standard -setting body for government al entities.

GRANT
A contribution of assets (usually cash) by one government unit or other organization to be used for a specific purpose, activity, or facility. Typically, these contributions are made to local governments from the state and federal governments.

HUD
US Department of Housing and Urban Development.

INTERNAL SERVICE FUND
A fund which accounts for the financing of goods or services provided by one department to other departments of the City on a cost-reimbursement basis.

LOCAL AGENCY INVESTMENT FUND (LAIF)
A voluntary program created by statute in 1977 as an investment alternative for California’s local governments and special districts.

NATIONAL POLLUTION DISCHARGE ELIMINATION SYSTEM (NPDES) The federal Water Quality Act, which is coordinated with the Regional Water Quality Review Board, addressing the treatment of storm drain pollution.

NCJPFA
National City Joint Powers Financing Authority.

POSITION
A post of employment or defined role in an organization.

POST
Peace Officer Standards Training.

OBJECTIVE
A desired accomplishment that can be measured and achieved within a given period.

REVENUES
Income received by the City, including such items as property taxes, fees, user charges, grants, fines and forfeitures, interest income, and other miscellaneous sources.

SAN DIEGO ASSOCIATION OF GOVERNMENTS (SANDAG)
An association of San Diego County’s 18 cities and the County of San Diego that serves as the forum for regional decision- making. As an association of local governments, SANDAG builds consensus, makes strategic plans, obtains and allocates resources, and provides data on a broad range of subjects pertinent to the San Diego region’s quality of life.

SBOE
State Board of Equalization.

VI-35

GLOSSARY OF ACRONYMS
& TERMS

SPECIAL REVENUE FUND
A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or for major capital projects) that are legally restricted to expenditures for specified purposes.

TAXES
Compulsory charges levied by a government to finance services performed for the common benefit. This does not include charges for services rendered only to those who pay for and use those services.

TRANSIENT OCCUPANCY TAX (TOT)
A tax levied by the City on persons who, on a temporary basis, occupy a hotel or other lodging facility.

TRUST AND AGENCY FUND
A fund which accounts for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governmental agencies, and/or other funds.

UNFILLED POSITION
A vacant position for which funds have been appropriated

UNFUNDED POSITOIN
A position for which no funds have been appropriated.

VEHICLE LICENSE FEE (VLF)
A fee established by the California Legislature in 1935 in lieu of property tax on vehicles.

Vehicle owners pay a fee annually to the State based on a formula established by the Legislature.

VI-36

Preliminary Budget
Fiscal Year 2024
Schedule of
Funds

SCHEDULE OF FUNDS
Fund accounti
ng is an accounting system emphasizing accountability rather than profitability, used by non-profit organizations and governments. In this system, a fund is a self-balancing set of accounts, segregated for specific purposes in accordance with laws and regulations or special restrictions and limitations.

Government agencies use three broad categories of funds: governmental, proprietar y, and fiduciary. These categories are divided into classifications as follows:

GOVERNMENTAL FUNDS
GENERA
L FUND
An agency’s primary operating fund. It is used to account for and report all financial resources of the agency’s general governmental activities, except those required to be accounted for in another fund. It accounts for taxes and other general revenues not restricted for a specific purpose to support most agency services.

SPECIA

L REVENUE FUNDS
Funds used to account for and report the proceeds of specific revenue sources restricted or committed to expenditure for specified purposes other than debt service or capital projects.

CAPIT

AL PROJECTS FUNDS
Funds used to account for and report financial resources restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets.

DEBT SE

RVICE FUNDS
Funds used to account for and report financial resources restricted, committed, or assigned to expenditure for principal and interest.

PERMANE

NT FUNDS
Funds used to account for and report resources restricted to the extent that only earnings, and not principal, may be used for purposes which support the reporting government’s programs that benefit of the government or its citizenry.

PROPRIETARY FUNDS

INTERNA

L SERVICE FUNDS
Funds used to account for and report operations serving other funds or departments within a government on a cost-reimbursement basis.

VI-38

SCHEDULE OF FUNDS
ENTERP

RISE FUNDS
Funds used to account for and report services provided to the public on a user charge basis, similar to the operation of a commercial.

FIDUCIARY FUNDS
Funds used to a
ccount for assets held in trust by the government for the benefit of individuals or other entities.

VI-39

SCHEDULE OF FUNDS
Withi
n the above classifications, funds are defined as follows:

GOVE

RNMENTAL FUNDS
001 G enera
l Fund
As noted above, the City’s primary operating fund, accounting for all financial resources of the general governmental activities, except those that are required to be accounted for in another fund . It accounts for taxes and other general revenues not restricted for a specific purpose to support most city services.

SPECI

AL REVENUE FUNDS
103 Genera
l Capital Outlay Fund
This fund is used to account for funds set aside from the proceeds of sale and rental from surplus real property for the City’s five-year improvement program. 104 Library Fund
This fund is used to account for the operations of the National City Library. 105 Parks Maintenance Fund
This fund is used to account for operating and maintaining the City’s parks. 108 Library Capital Outlay Fund
This fund is used to account for revenues from real property transfer taxes set aside to finance capital outlay and capital improvement expenditures of the National City Library. 109 Gas Taxes Fund
This fund is used to account for the City’s share of state gas tax revenue restricted for street improvement and maintenance.
115 Park & Recreation Capital Outlay Fund
This fund is used to account for revenues from dwelling fees set aside for park- and/or recreation-related capital improvement expenditures.
131 Asset Forfeiture Fund
This fund account for funds received from the f ederal and state government s for the equitable transfer of forfeited property and cash in which the City’s law enforcement participates in the law enforcement efforts leading to the seizure and forfeiture of the property.
166 Nutrition Fund
This fund accounts for the operational activities of the nutrition center VI-40

SCHEDULE OF FUNDS
195 Landscape M
aintenance District # 1
This fund is used to account for the levies collected as a result of a special assessment on parcels that are generally located along National City Boulevard and bounded by 18th Street to the north and 33rd Street and State Route 54 to the south (the “District”). The amounts collected are utilized to maintain improvements and provide services that benefit parcels within the District. The City formed the District in 1995 pursuant to the Landscape and Lighting Act of 1972, part 2 of Division 15 of the California Streets and Highway Code. The Mile of Cars Association maintains and administers the improvements and services funded by the District under an agreement with the City. 208 Supplem
ental Law Enforcement Services Fund (SLESF)
This fund accounts for the Citizen’s Option for Public Safety (COPS) program revenues and expenditure activities in connection with front-line law enforcement services. 301 Community Development Block Grant (CDBG) Fund
This fund is used to account for federal funds received from the United States Department of Housing and Urban Development (HUD) Community Development Block Grant (CDBG) program
420 Parking Authority
This fund is used to account for all activities of the Parking Authority of the City of Nation
al City. The purpose of the Parking Authority is to provide parking facilities for motor vehicles.
501
Housing Authority
This fund is to assist housing programs and projects by complementing existing Federal and state funding sources and effectively increasing and preserving the supply of affordable housing in National City.
502 Housing C
hoice Voucher Fund
This fund accounts for the activities of the Ho using Choice Voucher Program, which provides rental assistance to low income families by subsidizing a portion of the rent directly to landlords on behalf of low income households. 505 HOME Fund
This fund accounts for federal funds received from the HUD HOME program. 523 Brownfield Grant Fund
This fund is to account for the Revolving Loan Fund program to assist the community with funding for cleanup planning and remediation activities.

VI-41

SCHEDULE OF FUNDS

OTHER S

PECIAL REVENUE FUNDS
120 Plan C
hecking Revolving Fund
This fund is used to account for revenues and expenditure activities in connection with Building Division project reviews.
130 EMT-D Revolving Fund
This fund is used to account for revenues and expenditure activities to support the City’s EMT-D program and firefighter first response training.
172 Trash Rate Stabilization Fund
This fund is used to provide rate stabilization and to account for activities in connection with refuse related purposes, including AB 939 expenses, litter control, City assistance at Citywide cleanup, special studies, staff support, and other related functions. 212 Personnel Compensation Fund
This fund is used to account for retiree health benefits activities. 246 WINGS Grant Fund
This fund is used to account for revenues and expenditures related to the after school education and safety program operated by the National City Library. 277 N ational City Public Library Donations Fund
This fund is used to account for small donations from individuals and organizations to support library services.
282 Reimbursable Grants City-wide Fund
This fund is used to account for grant revenues and expenditures for various Fire Department programs and activities.
290 Police Department Grants Fund
This fund is used to account for grant revenues and expenditures for various Police Department programs and activities.
296 Engineering Department Grants Fund
This fund is used to account for grant revenues and expenditures for various Engineering Department projects.
308 Highway Bridge Rehabilitation Grant Fund
This fund is used to account for f ederal grant revenues for the objective of removing or retrofitting several bridges located in National City due to seismic concerns. 320 Library Grants Fund
This fund is used to account for grant revenues and expenditures for various Library Department programs and activities.

VI-42

SCHEDULE OF FUNDS
321 Smar
t Growth Incentive Program Fund
This fund is used to account for grant monies received from the SANDAG TransNet Smart Growth Incentive Program (SGIP) for transportation-related infrastructure improvements and planning efforts that support smart growth development in Smart Growth Opportunity Areas, as defined by SANDAG.
323 Safe Routes to School Fund
This fund is used to account for grant monies received from the State of California through Caltrans as part of the California Department of Health Services Safe Routes to School Program for transportation projects that increase the safety of pedestrians and bicyclists.
325 Devel
opment Impact Fees Fund
This fund accounts for fees imposed on new development used to finance public facilities improvements related to parks, police, fire, and library services. 326 Transportation Impact Fees Fund
This fund accounts for fees collected on private development to fund transportation projects along regional arterial roadways to mitigate the traffic impacts of new development
343 State-Local Partnership Fund
This fund is used to account for the revenues and expenditures of funds provided by the state under the State-Local Transportation Partnership program. 731 Construction & Demolition Debris Fund
This fund accounts for collection of waste diversion security deposits and revenues for the objective to divert debris from residential and commercial construction proj ects to a recycling facility.

CAPI

TAL PROJECTS FUNDS
307 Proposi
tion A Fund
This fund is used to account for the City's allocation for the 2% transactions & use tax imposed by Proposition A (San Diego Transportation Improvement Program) passed by the voters of San Diego County.

DEBT S

ERVICE FUNDS
201 Nati
onal City Joint Powers Financing Authority (NCJPFA) Debt Service Fund This fund is used to account for funds maintained by the trustee bank solely for the purpose of paying, when due and payable, the principal and interest obligations of the lease revenue refunding bonds.

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SCHEDULE OF FUNDS
259 Library B
onds Debt Service Fund
This fund is used to account for Library debt service obligations.

PERMANEN

T FUNDS
The City
of National City maintains no permanent funds.

ENTERPRIS

E FUNDS
125 S ewer Ser
vice Fund
This fund is used to account for the collection of sewer connection fees and monthly sewer charges for the construction and maintenance of the City’s sewer systems.

INTERNAL

SERVICE FUNDS
626 Faciliti
es Maintenance Fund
This fund is used to account for the cost of maintaining all City-owned buildings in a clean, safe, workable, and pleasant condition.
627 Liability Insurance Fund
This fund is used to account for the costs of maintaining the City’s Worker’s Compensation and liability insurance programs.
629 Information Systems Maintenance Fund
This fund is used to account for the costs to replace City office equipment and information technology software and hardware.
630 Office Equipment Depreciation Fund
This fund is used to account for the costs to replace City office equipment. 631 Telecommunications Revolving Fund
This fund is used to account for the costs of maintaining the City’s telecommunication systems.
643 Motor Vehicle Service Fund
This fund is used to account for the City’s costs of preventative maintenance and repairs for its fleet, including police, fire, general administrative, park, sewer , and public works equipment.
644 Vehicle Replacement Fund
This fund is used to account for the costs to replace City equipment , including fleet vehicles.

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Preliminary Budget
Fiscal Year 2024
Schedule of
Object Accounts

SCHEDULE OF

OBJECT ACCOUNTS
Expenditures are organized into seven broad categories, defined as follows:
100 PERSONNEL

SERVICES
Salaries, wages, benefits and all other forms of compensation paid to City employees and elected officials.
200 SPECIAL SER
VICES
Professional services, contract services, memberships, training, travel and subsistence, subscriptions, postage, sewage treatment, refuse collection charges, personnel examination costs, etc.
300 MATERI

ALS & SUPPLIES
Office and computer supplies, books, furniture and equipment that costs less than $5,000, fuel, ammunition, uniforms and accessories, and other expendable materials and supplies. 400 FIXED CH

ARGES & DEBT SERVICE
Rents, insurance of all types, workers compensation claim costs, debt service principal and interest, and taxes.
500 ADDIT

IONS TO FIXED ASSETS
Vehicles, equipment, land, structures, streets, sidewalks, facilities, and other purchases that exceed $5,000.
600 REFUNDS, CO
NTRIBUTIONS, & SPECIAL PAYMENTS (EXCLUDING 698)
Refunds, donations, judgments and losses, transfers and distributions between funds. 700 ALLOC
ATED COSTS & INTERNAL SERVICE CHARGES (INCLUDES 698)
Charges for goods or services provided by one department to other departments of the City on a cost -reimbursement basis and charges for recovery of indirect/overhead costs incurred by the General Fund for departments with common or joint objectives with General Fund departments.

VI-46

SCHEDULE OF

OBJECT ACCOUNTS
Within the above classifications, expenditures are classified by type as follows:
100 – PERSONNEL SERVICES
100 Part-Tim
e Salaries
Compensation paid to part-time City employees in the form of wages. 101 Full-Time Salaries
Compensation paid to full-time City employees and elective officials in the form of salaries and wages.
102 Overtime
Compensation paid in excess of normal salaries and wages for time worked over and above the regular workweek.
105 Longevity
Compensation paid for continued meritorious service over an extended period of time. 107 Educational Incentive Pay
Compensation paid for individual educational achievement subsequent to permanent appointment.
109 Vacation Relief
Funds used to compensate temporary workers during the absence of regular permanent employees who are on extended periods of vacation leave or who find it necessary to be absent from work for long periods of time due to conditions beyond their control. 110 Allowances & Stipends
Compensation paid to City employees for lease, purchase, or maintenance of automobiles, uniforms, and equipment, or other prescribed or necessary equipment. 120 Differential Pay
Additional compensation paid to employees for special assignments or possession of special skills; investigative pay, police liaison officer, K -9 pay, motorcycle pay, bi -lingual pay, out-of-class pay, fire prevention pay, shorthand pay, etc. 140 Workers’ Compensation
Transfers to the City’s Self-Insured Trust Fund for imputed premium costs. 150 Employees’ Group Insurance
City’s share of employee group insurance premiums.
151 LTD Insurance
City’s share of long-term disability insurance premiums. 160 Retirement Plan Charges
City’s share of retirement costs based on rates prescribed by the California Public Employees’ Retirement System (“CalPERS”). Does not include administrative charges for operation of the fund.
161 Medicare
City’s share of insurance premiums.

VI-47

SCHEDULE OF

OBJECT ACCOUNTS
199 Personnel Compensation
All other compensation for personnel services not properly assigned to one of the foregoing designations.
200 – SPECIAL SERVICES
201 A
ccounting & Auditing Services
Compensation paid a public accountant engaged by the City Council and for other professional auditing and accounting work performed by other than a City employee. 203 Engineering & Architectural Services
Compensation paid private firms engaged to perform engineering, architectural, and similar services for the City.
205 Medical Services
Compensation paid doctors and medical technicians for physical examinations, special tests, laboratory work, etc.
207 Technical Personnel Services
Charges made by the State Personnel Board or other professional agency in connection with examinations prepared, given, marked, or graded by that Board, and for personnel advice given by an outside consultant.
209 Legal Services
Compensation paid lawyers, other than the City Attorney, for legal advice, appearance before courts on behalf of the City; litigation expenses; etc. 211 Laundry & Cleaning Services
Cleaning and laundry services by commercial agencies.
212 Governmental Purposes
Expenses incurred for general governmental purposes, generally of an unforeseen or emergency nature, in the managerial and legislative areas of concern. 213 Expert and Consultant Services
Compensation paid to outside professional services of a specific nature, i.e., economic surveys, planning studies, etc.
215 Custodial Services
Payments to outside firms performing these tasks on a contractual basis. 217 Investigative Services
Fees, charges, or other means of compensation paid for work of an investigative nature. 222 Subscriptions & Memberships
For “trade journals” and for membership dues of officers and key employees in the various municipal and professional organizations formed to promote interchange of ideas between such individuals. Also used for the City’s membership in the same type of organization. 226 Training
Compensation paid for in-service training programs and for outside institutes, seminars, etc.

VI-48

SCHEDULE OF

OBJECT ACCOUNTS
230 Printing and Binding
Producing printed reports, flyers, brochures, bulletins, forms, etc.; binding or rebinding of books, pamphelts or other records. Includes printed forms, stationery, etc. 234 Ele
ctricity & Gas
Payment for electrical service, power, and light only. Installation costs should be in the 500 series as applicable.
235 Street Lights & Signals
Payment for electrical energy used in street lights and traffic signals and amortization of construction and installation costs of utility-owned street lighting. 236 Water
Payment for water service only. Installation costs should be in the 500 series as applicable.
240 Equipment Rental
Payment for the short-term use of trenchers, cranes, gravel spreaders, paving machines, concrete mixers, air compressors, sanders, etc., when obtained from sources outside of City government.
242 Fire Hydrant Charges
Payment for use of water hydrants by City departments in the same manner as commercial firms.
244 Photography & Blueprinting
Photostatic and blueprinting services.
248 Telephone, Telegraph, & Teletype
All telephone charges for services, installations, long -distance calls, facsimile transmissions; cost of sending telegrams, cost of Teletype operations; includes City’s share of the County-wide police Teletype service.
250 Postage
Postage services, stamps, metered postage, postal cards, stamped envelopes, registered mail, special delivery, and parcel post.
254 Automobile Allowances
Money paid employees for use of their own cars, either on a time basis or mileage basis established in each instance.
256 Extradition Expense
Money expended in the extradition of prisoners or suspected criminals and reimbursed by the State.
258 Travel & Subsistence
Expense reimbursement made to City employees for attending authorized functions in connection with official City business. Includes reimbursements for meals, lodging, conferences, registrations, airfares, private car use, and dinner meetings. Includes prisoner meals and transportation.

VI-49

SCHEDULE OF

OBJECT ACCOUNTS
259 K- 9 Care and Supplies
Money expended in the K -9 care and supplies.
260 Advertising
Money paid to publishers for advertising placed in periodicals; includes legal advertising. 261 Emergency Animal Treatment
Charges for contractual services to provide animal shelter and control services for the impounding, adoption, redemption, and care and disposition of dogs, cats, and other small animals.
264 Promotional Activities
For decorating streets at holiday or other special occasions, for publicity tending to attract industry or desirable business to the City – usually the subject of a contract with the local Chamber of Commerce.
268 Rentals & Leases
Long-term rentals or leases of equipment or real property for the purpose of conducting City business.
272 Sewage Transportation & Treatment
Contract charges payable to City of San Diego.
274 Dumping Fees
Charges required for dumping debris and other materials at regional dumpsites. 276 Trash Collection & Disposal
Removal of refuse, waste, or other debris performed by a commercial agency. 281 R&M-Office Equipment
Repairs of typewriters, adding machines, duplicating machines, data processing equipment, etc., when the repairs are performed by a commercial agency. Includes cost of maintenance service contracts.
282 R&M – Automotive Equipment
Repair of trucks, passenger cars, street sweepers, and other automotive equipment performed by commercial agencies. Includes towing charges of automotive equipment. 283 R&M – Fire-fighting Apparatus
Work done by outside firms on fire-fighting equipment including: fire trucks, rescue trucks, components thereof; trailer -type fire engines, fire extinguishers, etc., when not part of buildings.
284 R&M – Street Lights
Work by outside firms on the maintenance of City -owned street lighting standards and fixtures.
285 R&M – Traffic Control Devices
Work by outside firms on the maintenance of City -owned traffic signal standards and fixtures. books, pamphlets, or other records. Includes printed forms, stationery, etc.

VI-50

SCHEDULE OF

OBJECT ACCOUNTS
286 R&M – Recreation & Playground Equipment
Cost of repairs by outside firms to recreational equipment and playground equipment such as slides, balls, swings, and other items not structures nor part of structures. 287 R&M – Communications Equipment
Repairs of radio, Teletype, and other electronic communication equipment, when the repairs are performed by a commercial agency.
288 R&M – Buildings & Structures
Contractual repairs and materials used concurrently by the same contractor for repair and maintenance of buildings and structures; their fixed accessories and complete 289 R&M –
Non-Structural Items
Fences, gates thereof, parking areas.
290 R&M – Grounds
Contractual maintenance of areas around buildings, park areas, vacant lots owned by the City.
291 R&M – Audio-Visual Equipment
Repairs of motion- picture and still projectors, phonographs, recorders and tape decks, microfilming devices and reader/printers, and similar devices, including bulb replacement, changing of styli, etc.
299 Contract Services
All other contractual services not properly assigned to one of the foregoing designations. 300 – MATERIALS & SUPPLIES
301 Of
fice Supplies
Supplies which are consumed or used in the regular course of office activities. 302 Periodicals & Newspapers
For the purchase and subscription of magazines and newspapers, other than trade journals and publications in connection with the membership in an organization or an association, i.e., subscription to magazines, newspapers, and other periodical publications for the Public Library.
303 Janitorial Supplies
Those items used for cle aning buildings but not limited to: rags, mops, brooms, soaps, cleaners for walls, windows, tile, floors, etc.
304 Books
Bound publications, fiction or non- fiction, technical manuals, reference books, and including circulars, pamphlets, phonograph records, etc. 305 Medical Supplies
Drugs, medicines, first aid supplies, laboratory glassware, papers, and supplies, etc. 306 Computer Supplies
Computer supplies, including hardware, software, and electrical components.

VI-51

SCHEDULE OF

OBJECT ACCOUNTS
307 Duplicating Supplies
Paper, ink, and other supplies used in printers and photocopy machines. 309 Photographic Supplies
For the purchase of films, filmstrips, slides, and similar video media material. Also for consumable items used in taking pictures, processing the same, enlarging by photographic means; chemicals, paper, etc.
311 Recreation Supplies
Balls, bats, gloves, tumbling mats, nets, games, phonograph records, handicraft materials, etc.
314 Gas, Oil, & Lubricants
Gasoline, lubricating oils, greases, compounds, etc., used in or to service City -owned equipment.
316 Ammunition
Pistol and rifle ammunition, mace, tear gas, fuses, targets, gas shells, grenades, and supplies used in reloading and cleaning cartridge for power-activated tools. 318 Wearing Apparel
Uniforms, special work clothing required for the protection and safety of employees, boots, insignia worn on the garments, identification badges, caps, etc. 321 Planting Materials
Small items for planting, excluding trees; includes fertilizers, peat moss, insecticides, and sprays.
323 Plumbing Materials
Household-type plumbing items, pipe, faucets, sinks, lavatories, showers, garden hose, etc.
325 Electrical Materials
Electrical wire, insulators, conduit, switches, fuses, lamps, dry cell batteries, including fixtures.
327 Building Materials
All building materials, including lumber and hardware, roofing items, plaster, doors, windows, brick, etc.
329 Paint Materials
Paint and consumable components, thinners, lacquers, enamels, paint brushes, paint rollers.
331 Horticultural Items
All forms of trees, plants and bushes used in City parks, street rights-of-way, and around public buildings.
334 Automotive Parts
Parts purchased for the repair and maintenance of City-owned automotive equipment by City personnel.
335 Tires
Tires for the City’s fleet, including labor and environmental fee.

VI-52

SCHEDULE OF

OBJECT ACCOUNTS
337 Small Tools
Drafting supplies, hand tools and blades, bits and cutters used in power -operated equipment.
340 Shop Supplies
Stock, brass, steel, rod, bar or slab, oxygen, acetylene, welding rod, flux, etc, soaps and detergents, when required for other than cleaning buildings. 342 Communication Materials
Items purchased for the City’s fire alarm system, radios, monitors, etc., including wire messengers, batteries, and related parts for communication equipment. construction, i.e., painting, patching, etc.
346 Traffic Control Supplies
Temporary traffic control signs; barricade material and miscellaneous warning signs, paints and other supplies used in the painting on public streets. 348 Water Pipe, Valves, & Fittings
All such items excepting domestic plumbing materials. Includes irrigation hose for public parks.
352 Sewer Pipe & Materials
Sewer pipe, joint materials therefore, sewer manhole covers. 353 Patrol/Crime/Lab/Prop. Supplies
Money expended in the extradition of prisoners or suspected criminals and reimbursed by the State.
354 Chemical Products
Swimming pool chemicals, sewer supplies, etc.
355 Minor Equipment – Less than $5,000
Equipment with a cost not exceeding $5,000 not properly assigned to one of the foregoing equipment designations.
356 Rock & Sand
Aggregate, subgrade, fill materials, etc.
360 Sidewalk, Curb, & Gutter Materials
Cement and premixed concrete, including additives.
362 Roadway Materials
Asphalt, black top, asphalt mixed with stone and plant mix, road oil slurry seal. 399 Materials & Supplies
Those items which have not been placed in one of the foregoing classifications. 400 –

FIXED CHARGES & DEBT SERVICE
410 Pr
operty Insurance
Fire insurance premiums.

VI-53

SCHEDULE OF

OBJECT ACCOUNTS
420 Public Liability Insurance
Premiums paid for liability insurance, including automotive insurance and false arrest insurance.
430 Fidelity Insurance
Honesty policies, performance bonds, notary bonds, weighmaster bonds, etc. 432 Liability Claim Cost
Payments for loss or damages for which the City is held responsible and which are not covered by insurance; awards made by City Council to individuals. 433 WC Claim Cost
Payments for loss or damages arising from job-related Workers’ Compensation claims for which the City is held responsible
452 Unemployment Insurance
Payments for the City’s share of regular unemployment insurance reimbursable benefit charges.
470 Bond Principal Redemption
Expenditures to retire the principal portion maturing on bonds or other evidence of debt. 480 Bond Interest Redemption
Expense incurred for periodic interest charges and related service charges on bonds or other evidence of debt.
488 Loan to Other Funds
Loan to other Funds.
499 Fixed Charges
When not assignable to any other number in this series. 500 – ADDITIONS TO FIXED ASSETS
501 Mechani
cal Office Equipment
Office machines, typewriters, adding machines, calculators, check writers, and such other machines as are required to facilitate office procedures. 502 Computer Equipment
Data processing and office automation equipment; computers, printers, scanners, faxes, data processing terminals, modems, etc.
503 Furniture & Furnishings
New and replacement equipment for office use, i.e., desks, chairs, tables, stands, filing and storage cabinets, credenzas, pictures, carpets, drapes, clocks and like items. 505 Training Equipment
Items required to assist in training activities of a significant expense. 506 Audio-Visual Equipment
Equipment designed to aid in learning or teaching by making use of both hearing and sight; slide projectors, movie and video tape equipment, sound projectors, etc.

VI-54

SCHEDULE OF

OBJECT ACCOUNTS
507 Library Equipment
Library shelving, card catalogs, mobile book carts, book pr ocessing and mending equipment, etc.
508 Photographic & Recording Equipment
Tape recorders, cameras, photo developing equipment, etc. 509 Mobile Tools
Equipment mounted on wheels for ease of movement. Wood chippers, rotary tiller, lawn 511 Au
tomotive Equipment
Expenditures for the acquisition of passenger cars, pick-up trucks, vans, street sweepers, dump trucks, etc. These expenditures include the initial cost, transportation charges, sales and use taxes, and installation costs.
512 Automotive Leases
Contractual services for vehicle leases
513 Automotive Accessories
Equipment designed and secured to supplement, improve, or expand the use of automotive equipment.
514 Custodial Equipment
Floor polishers, carts, mechanical cleaning devices, vacuum sweepers, etc. 515 Communication Equipment
Base stations, antennas, monitors, radios, Teletype, radio, telephone, and other electronic communication equipment.
517 Engineering Equipment
All items of equipment secured for office engineering activities and for field survey and inspection work.
518 Public Safety Equipment
Rifles, handguns, bulletproof armor and shields, machine-guns, etc. 519 Fire Fighting Apparatus
Fire trucks, rescue vehicles, salvage trucks, special vehicles, or other items that are procured for the primary purpose of extinguishing fi res, including vehicles for movement of firefighting personnel and their equipment.
521 Fire Fighting Accessories
Equipment designed and secured to supplement, improve, or expand the use of firefighting apparatus; fire extinguishers.
523 Athletic & Recreational Equipment
All items of equipment purchased for competitive athletic events, recreation centers, special programs, and adult activities.
527 Playground Equipment
Equipment designed for the use of small children in a mini-park, tiny tot play area, public park, etc.

VI-55

SCHEDULE OF

OBJECT ACCOUNTS
551 Traffic Control Devices
Signs for directional or speed control of vehicles, street name signs, parking limitation signs; includes traffic signal lights and equipment.
554 Street Lights & Electroliers
Street lights, their standards, arms, lamps, starters, ballasts, and other parts, used for street and walk illumination, and for improved lighting at intersections. 559 Sewer Mains & Appurtenances
Sewer mains, manholes, covers and structures
563 Drainage
Structures
Ditches, culverts, and underground pipes for movement of storm waters. 565 Land Acquisition
The acquisition of land for any governmental purpose.
567 Streets & Alleys
Areas of land procured and improvements thereon for the movement of people on foot or in vehicles, drainage, utility use; includes all portions dedicated to public use. 569 Buildings
A structure of three or more walls and a roof, capable of housing personnel, equipment, or machinery.
570 Building & Plant Equipment
Heating and cooling equipment, security devices, safety items, replacement items. 571 Major Structures
A special category for reservoirs, bridges, swimming pools, etc. 572 Non-Structural Improvements
Fences, their gates and parts, walls not supporting roofs. 598 Capital Improvement Program
Major public facility and infrastructure improvements that cost in excess of $100,000 and have an expected life of 10 or more years.
599 Fixed Assets
Those items not properly classified in a foregoing classification. 600 – REFUNDS, CONTRIBUTIONS, & SPECIAL PAYMENTS
610 Deposits Re
funded
Cash bond deposits no longer required and returned to the depositor. 620 Return of Fees
Return of fees, licenses, and other charges received by the City to the person or agency making the original payment.

VI-56

SCHEDULE OF

OBJECT ACCOUNTS
640 Inventory Purchases
Central stores purchases held as inventory stock for further distribut ion to City departments.
650 Agency Contributions
Contributions to other governmental agencies and non- profit organizations engaged in activities supplementary to those of the City.
651 Capacity Charge
Payments for the San Diego Metropolitan Sewerage System capacity charge. 660 Special Payments
Used only on special orders of the City Manager and the City Treasurer. 698 Indirect/Overhead Costs
Costs charged to departments with common or joint objectives with General Fund departments for recovery of indirect/overhead costs incurred by the General Fund for the activities associated with those objectives.
700 – INTERNAL SERVICES CHARGES AND RESERVES
710 Pr
ovision for Contingency
Funds set aside by Budget action for allocation at a later date. 720 Equipment Depreciation Reserve
Depreciation expense on equipment to be applied to purchase of new equipment at a later date.
740 Building Services Charges
Charges to other departments for services provided by the Public Works Department for building and facilities maintenance.
750 Vehicle Services Charges
Charges to other departments for services provided by the Public Works Department for maintenance of City-owned vehicles.
751 Vehicle Replacement Charges
Charges to other departments for use of City -owned vehicles purchased through the Vehicle Replacement Fund.
752 Vehicle Replacement Charges
Charges to other departments for use of City-owned vehicles leased by the City. 755 Information System Services Charges
Charges to other departments for services provided by the Information Technology Services.
790 Insurance Charges
Charges to departments for their respective shares of the cost of the public liabili ty insurance program.

VI-57

Preliminary Budget
Fiscal Year 2024
Fund Type
Matrix

Fund Type MaTrix
Department
General Fund
(Major) Special Revenue Debt Service Capital Projects Internal Service City Attorney  
City Clerk 
City Council 
City Manager  
City Treasurer 
Community Services  
Engineering & Public Works   
Finance 
Fire  
Housing & Economic Development  
Human Resources  
Library  
Neighborhood Services 
Non-Departmental   
Planning 
Police  
Fund Type by Department Matrix
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March 2023

City of National City
City Council Workshop
Held March 24, 2023

City Council Workshop
Table of Contents Baker Tilly

i
Table of Contents
Workshop Report ................................................................................................................................ 1 Retreat Overview ................................................................................................................................ 2 Welcome and Opening Comments ..................................................................................................... 4 Governance Principles ......................................................................................................................... 4 Transition to Districts .......................................................................................................................... 7 Priority Setting .................................................................................................................................... 9 Council Priorities ............................................................................................................................... 10 Staying on Course with Priorities ...................................................................................................... 14 Wrap-up and Next Steps ................................................................................................................... 14 Attachment: Priorities Handout ......................................................................................................... 16

City Council Workshop
Workshop Report Baker Tilly

1 Workshop Report
The City of National City held a City Council workshop on Friday, March 24, 2023, from 9:00 a.m. to 2:30 p.m. at the Senior Center. The workshop provided an opportunity for Councilmembers to discuss governance and agree on a set of Council norms, create consensus on priorities for the coming year, and strengthen teamwork. This report contains a summary of the results of the workshop. Jan Perkins and Magda Gonzalez facilitated the workshop.

Mayor and Council
Mayor
Ron Morrison
Vice Mayor
Luz Molina

Councilmember
Marcus Bush
Councilmember
Jose Rodriguez
Councilmember
Ditas Yamane

1 Councilmember Rodriguez did not attend.

City Council Workshop
Workshop Report Baker Tilly

2 City Staff
• Brad Raulston, City Manager
• Barry J. Schultz, City Attorney
• Carlos Aguirre, Director of Housing
• Molly Brennan, Administrative Services Director
• Shelley Chapel, City Clerk
• Alex Hernandez, Police Captain (representing Chief Tellez, Chief of Police)
• Sergio Mora, Fire Chief
• Joyce Ryan, Library and Community Services Director/Librarian • Lourdes Silva, Human Resources Director
• Armando Vergara, Director of Community Development
• Roberto Yano, Director of Public Works/City Engineer
Workshop Preparation
In preparation for the session, Jan and Magda interviewed each member of the Council to learn about their priorities for the coming year and hear feedback about some of the City’s recent accomplishments and current challenges. The facilitators prepared an agenda and PowerPoint presentation along with handout materials to guide discussions during the session.

Retreat Overview
Objectives
• Discuss the transition to the new Councilmember election by-district system and establish Council norms and protocols.
• Understand Councilmembers’ priorities and establish a set of Council priorities for FY 2023-24.
• Strengthen teamwork.

Agenda
• Welcome and call to order by the Mayor
• Public comments
• Comments from the City Manager
• Icebreaker exercise
• Discuss article, “Attributes of Exceptional Councils” and roles • Discuss districts and develop Council norms
• Introduce and set the context for priority setting
• Discuss and establish City Council priorities for FY 2023-24 • Discuss how to keep priorities on course
• Public comments
• Wrap-up and next steps

City Council Workshop
Workshop Report Baker Tilly

3 Workshop Ground Rules
Magda suggested several ground rules to help the group have a successful workshop.

Highlights of Retreat Results
As a result of the Council’s discussion, Council norms were adopted, and priorities were established for FY 2023-24.

Council Norms and District Protocols
Councilmembers agreed to adopt the suggested norms and identified several protocols related to districts. The facilitators noted that these could be used as a check-in each year. The Council norms are listed below.

1. Maintain a citywide perspective, while being mindful of our districts.

2. Move from I to we and from campaigning to governing.

3. Work together as a body modeling teamwork and civility for our community.

4. Assume good intent.

5. Disagree agreeably and professionally.

6. Utilize long range plans to provide big picture context that is realistic and achievable.

7. Stay focused on the topic at hand. Ensure each member of Council has an opportunity to speak.

8. Demonstrate respect, consideration, and courtesy to all.

9. Share information and avoid surprises.

10. Keep confidential things confidential.

11. Respect the council/manager form of government and the roles of each party.

12. Communicate concerns about staff to the City Manager and do not criticize staff in public.

District-Related Protocols. The following protocols were also agreed to:
• Keep each other informed of communications/contacts from constituents from their districts.

Listen to understand each other's points of view
Seek consensus
Assume good intent

City Council Workshop
Workshop Report Baker Tilly

4 • Keep the Mayor informed of contacts and issues we hear about in our districts.
• Keep each other informed about issues we hear about in any district.
• Maintain a “city first” approach so that individual districts are not above a city-wide perspective.

Priorities
The Council established two Tier 1 priorities and four Tier 2 priorities for the coming year as listed below.

Tier 1: For Highest Attention
 Improve permitting and development process for greater efficiency  Provide services that impact quality of life (e.g., cleanliness) Tier 2: For Attention as Resources Permit
 Improve communication and outreach overall and tailor some by district  Maintain and improve infrastructure
 District budgeting (to be defined, with the first step being research into what other cities of similar size do)
 Pipelines for public safety jobs

Welcome and Opening Comments
The workshop began with a welcome and call to order from Mayor Ron Morrison. City Manager Brad Raulston then offered opening comments about the importance of the day for staff.

Governance Principles
Following the icebreaker exercise, the group discussed what makes a Council work well. Jan discussed the four things that are critical for effective Councils.

These four elements are shown below.

Unity of purpose Clean roles and
responsibilities
Positive governance
culture
Norms, protocols,
and policies

City Council Workshop
Workshop Report Baker Tilly

5 The Council also discussed the key attributes of exceptional Councils which are identified in the Institute for Local Government (ILG) article, Attributes of Exceptional Councils. The six attributes are listed below.

Jan asked a series of questions related to how Council can become the best team they can be. The questions posed, and a summary of the discussions that followed, are listed in Table 1 below.

Table 1. Becoming the Best Team We Can Be
Discussion Question Summary of Discussion
What are we doing well
as a Council?
• Communicating
• Working things out one-on-one
• Having shorter meetings
• Researching and understanding issues
• Understanding priorities
What do
Councilmembers need
from each other?
• Keeping our priorities in focus
• Understand that our work is on behalf of the community and their issues • Respect each other and everyone’s roles
• Understand communication styles
• Assume good intent
• Give each other space – especially when there is a misunderstanding • Listen to understand

City Council Workshop
Workshop Report Baker Tilly

6 Discussion Question Summary of Discussion
What does the City
Manager need from the
Council on behalf of
staff to be most
effective?
• Understand pace of government and all the rules we must follow • Balance with providing information so all can understand; be on same page • Respect for time needed by staff to carry out their work and special projects • Allow time so staff can solve issues
• Respect each other’s roles, with everyone “staying in their lane” • Understand that the city manager must work within the confines of his role and city manager code of ethics
• Council does not manage staff; allow the City Manager to do his work • Staff need to have clarity that they have one boss; Councilmembers do not direct staff
• Council to know and understand what staff are doing to understand the time resources needed
• Consistency in Council priorities
• Be clear about the issues being addressed
• Define problems clearly so city manager can best direct staff • Understand the difference between urgent and important • Help explain reason behind information and what
What can we
collectively do to
improve?
• Make greater use of study sessions
• Understand that certain council members have expertise in important issues and areas that can be used more
• Breaking bread together
• Enhanced communication with each other
National City’s Core Values
City Manager Brad Raulston reviewed the City’s core values and why they are important. He emphasized the culture of courtesy, collaboration, and communication that is fundamental to what the staff does. Brad indicates he refers to this frequently with staff. The City’s core values are shown below.

City Council Workshop
Workshop Report Baker Tilly

7 Transition to Districts
The group then turned their attention to the City’s transitioning to districts which will be fully in place with all members of Council (except for the directly elected Mayor) in 2024.

Jan noted that as cities move to elections by district, there is focus on ensuring that a “one city” approach is retained while being mindful of each district. Jan shared a typical norm that addresses this issue.

The group discussed what is different, now that districts have been established.

The City currently has two Councilmembers elected by district with two districts to have their Councilmembers elected in 2024.

As noted in the “Results” section of the report above, several district-related protocols were agreed to by the Council.

Future Discussion. The Council agreed to discuss at another time how to address representation of the two districts that currently do not have Councilmembers elected by those districts.

Typical Council Norm with Districts: Maintain a citywide perspective while being mindful of districts.

City Council Workshop
Workshop Report Baker Tilly

8 Norms
The next segment of the workshop focused on Council norms, which are agreed upon standards of behavior and practices. Jan explained that many Councils have adopted norms for governance. The facilitators shared some typical norms for effective governance. They asked Council whether the sample norms resonated, and if they thought they would be good norms for the National City Council.

Consensus: Council agreed to adopt the 12 Council norms, as presented, and as referenced in the first section of this report.

Issues for Discussion
The group turned their attention to some issues that were raised by Councilmembers during their individual interviews. Some Councilmembers indicated that they would like to discuss study sessions, large agenda items, and the budget process during the workshop. The discussion points that were made on each of these topics are listed below.
• More study sessions desired. The City Manager likes this idea and has started them.

• Council briefings. A Councilmember suggested that it could be helpful to have two Councilmembers in briefings from time to time.

• Large agenda items out earlier. Councilmembers expressed an interest in more time to review large agenda items. The discussion also involved the feasibility of a “look ahead” of agenda items. Comments included:
o Large staff reports require more lead time for review o City manager is supportive and will try to accommodate this request o Would be good to know approximately when significant items will be coming before the Council; concern about putting dates on these as expectations can be raised when the dates change – important to

City Council Workshop
Workshop Report Baker Tilly

9 manage expectations; could create a list of upcoming items with general timeframes
o Title of agenda items may need to be clearer in some cases to ensure the public knows what is to be discussed

• Better understanding of the budget process: City manager is working to get the budget out one week earlier to give the Council more time for review; two-year budgeting may be helpful in the future.

Priority Setting
Following a brief stretch break, the Council began the discussion of priorities.

Context was set through a few slides which included accomplishments and challenges.

Accomplishments
Key accomplishments during the prior year highlighted by Councilmembers in their interviews with the facilitators are shown on the following slide.

Examples of
Accomplishments
from
Councilmembers
o Passed cannabis ordinance
o Put several development agreements into place
o Implemented district elec�ons
o Implemented general improvements in the community
o Passed mobile home rent control ordinance
o Balanced the budget with use of ARP A and other
one-�me dollars
o Made improvements to parks , dog park
o Good response to Covid , high vaccina�on rate
o Held more community events
37

City Council Workshop
Workshop Report Baker Tilly

10 Other accomplishments noted by Councilmembers at the retreat were:
 Succession planning in police and fire
 Employee retention in city departments
Challenges
Councilmembers also noted a number of important challenges for the City, as shown on the slide below.

Council Priorities
During a working lunch, the Council discussed a series of priorities which were identified during the individual Councilmember interviews conducted by the facilitators. Jan oriented the group to a handout that listed Council priorities, which is provided in the attachment to this report.

The listed potential priorities and why they are important were each discussed.

Key discussion points are listed in Table 2 below.

Table 2. Council Priority Discussion
Potential Priority Discussion Summary
Address future deficit and maintain
a balanced budget
• This is the heartbeat of organization
• Without a balanced budget and staff, we cannot provide services to the community
Improve permitting and
development process for greater
efficiency
• Development is important for revenue generation
• How do we get to yes versus saying we can’t do something • Need to elevate customer service approach, since the permitting process is already challenging
• Council could use more education from staff experts
• Can we review requirements, especially those that seem to be outliners?
Key Challenges Cited by Councilmembers
Homeownership
opportuni�es
Financial
sustainability
Economic
development
Staff vacancies, turnover
Homelessness
Permi�ng and
development process
Maintaining core City
services, infrastructure
Public
safety
38

City Council Workshop
Workshop Report Baker Tilly

11 Potential Priority Discussion Summary
Increase home ownership
opportunities and the ratio of
ownership to rental housing
• Stability of community
• More commitment to community
• More engagement
• We are the densest city in the county; not a lot of vacant space • Regional Housing Needs Allocation (RHNA) requirements are hard to meet
Improve communication and
outreach overall and tailor some by
district
• Need more timely (advanced) communication
• How do we communicate for events within specific districts? • Examine what is most cost effective for outreach
• Make sure Councilmember from district is aware of all events Address homelessness through
partnerships with other agencies
• We must monitor closely so encampments do not return to same spots
• Can we set goals for ourselves, to define success regarding homelessness
• Must work on a regional level
• Should also work to hold other agencies accountable (i.e., state property)
• Work with community to educate and help them feel more comfortable with measures the city may take
• Must follow laws and respect rights of individuals
• Identify new tools to address homelessness
• Educate public as to history and causes of homelessness to help them understand root causes
Consider rent stabilization • Protect renters from displacement • Must be balanced to protect tenants and property owners • Rent stabilization was previously considered
Enhance public safety through
short- and long-term solutions to
crime involving youth
• Partnerships with the community are occurring and are important • Council to understand police operations
• Youth programs offer structure that can help with crime prevention
• Public safety is important for economic development
• Community needs to have respect and confidence in public safety • Having relationships with our community so residents are comfortable with police
• Desire more of an understanding of calls for service, trends and what officers are seeing every day
• Continue to keep Council informed related to big incidents Maintain and improve
infrastructure
• We hear a lot about roads, sidewalks and other infrastructure needs from our community
• Capital improvement program is important
• Coordinate with neighboring cities (i.e., traffic issues) Provide services that impact quality
of life (e.g., cleanliness)
• Understanding and mitigating environmental impacts, such as pollution
• Street sign replacement
• Could do more with sign enforcement (e.g., old commercial advertisements that should come down or are not in compliance)

City Council Workshop
Workshop Report Baker Tilly

12 Potential Priority Discussion Summary
• Most effective sign enforcement is a corridor approach (e.g., taking an entire corridor at a time)
• Residents also have responsibilities for cleanliness, yards, neighborhood appearances
District budgets (to be defined) • Interest in understanding what other cities budget for Council districts – staff to conduct such research and report back • Once the data is available, then the Council will have a further discussion
Two-year budgeting • City Manager indicated that this is something the staff has discussed
• Council consensus to pursue, if it will help staff
Cruising ordinance • Cruising is part of our cultural identity; interested in creating events
• Ordinance is on an upcoming agenda
• Need to make sure we are all safe
Golf course redevelopment • Need for more open space to be made available to all members of the community
• Few residents play golf now
• Most of the users of the golf course are not residents of National City
• Long term lease up next year
Pedestrian crossing project • Project is moving along
Pipelines for public safety jobs • Interest in more outreach to the high school • Would like to see more public safety employees from National City
• Difficulty recruiting public safety and other local government positions throughout all cities
Expand tree trimming • An additional crew may be added through the budget process; currently contracting out some of this work

Dot Voting on Priorities for FY 2023-24
Councilmembers used dot voting to determine Council consensus on priorities.

Each Councilmember was given 4 dot stickers and asked to place the dots on their top priorities.

City Council Workshop
Workshop Report Baker Tilly

13 The results of the dot voting exercise are shown below. Two of the items received a majority of Councilmembers’ dots. Four of the items received two dots.

Tier 1 and Tier 2 Priorities
The Council reflected on the voting results and as a result established two Tier I and four Tier 2 priorities that emerged are shown in Table 3 below.

City Council Workshop
Workshop Report Baker Tilly

14 Table 3. Tier 1 and Tier 2 Priorities
Priorities
Tier 1: Highest Priority Items for Focused Attention
 Improve permitting and development process for greater efficiency  Provide services that impact quality of life (e.g., cleanliness) Tier 2: Issues for Attention as Resources Permit
 Improve communication and outreach overall and tailor some by district  Maintain and improve infrastructure
 District budgeting (to be defined)
 Pipelines for public safety jobs

Staying on Course with Priorities
After the priorities were established, there was a discussion about what would help the Council and staff team stay on track given the limited staff and financial resources.

Staff will continue to provide regular reports to the Council and will provide more detail about the progress that is being made regarding each priority.

Councilmembers will hold off on new Council initiatives until the next goal setting cycle per the best practice criteria that was presented.

Wrap-up and Next Steps
Follow-up Steps
Jan explained that Baker Tilly would prepare this report. She also noted that the City Manager and his staff would prepare a work plan and budget to operationalize the Council’s priorities.

Bike Rack
The following item was added to the bike rack for future discussion.  How to handle issues that come up while we transition fully to districts Closing Reflections from Council and Staff
To conclude the workshop, the Mayor and Councilmembers shared comments about what was useful to them as a result of spending time together during the retreat. A summary is provided below.

• Thank you. This was an awesome venue choice, and it was nice to get out of City Hall. We had good discussions and open communication. This was a good format for other issue areas.
• I appreciate everyone being here. This is important work. Thank you to the public; the dedication of all was evident. This was a very good exercise and well worth the time.

City Council Workshop
Workshop Report Baker Tilly

15 • This workshop was held at a good location. Thank you to staff – open to different ideas. Safe discussion venue.
• Thank you for facilitating. I liked the candor to express our thoughts – thank you to staff and leadership and the public who are here today – would like to continue doing this.

City Council Workshop
Attachment: Priorities Handout Baker Tilly

16 Attachment: Priorities Handout
City of National City
Summary of Councilmember Priorities
For Initial Review in Budget Discussion February 21, 2023

The table on the following page contains a list of the priorities shared by members of the City Council in their interviews. These will be discussed during the Council priority setting workshop scheduled for March 24, 2023. An initial discussion will take place during a budget session to be held on February 21, 2023.

Summary List
An overall summary list of policy priorities suggested by Councilmembers is as follows. Following discussion on March 24, Council direction will be provided on what will move forward as priorities in the upcoming fiscal year. After the workshop, staff will develop implementation plans and prepare budgets based on the Council priorities, including updating the Strategic Plan document.

• Address future deficit and maintain a balanced budget • Improve overall communication and outreach and tailor some communications by district • Increase home ownership opportunities and the ratio of ownership to rental housing • Improve permitting and development process for greater efficiency • Address homelessness through partnerships with other agencies • Interest in rent stabilization
• Enhance public safety through short- and long-term solutions to crime involving youth • Maintain and improve infrastructure
• Provide and maintain basic City services that impact quality of life (e.g., cleanliness)

Organization of the Table:
• The priorities noted by Councilmembers have been placed into the categories of the City’s adopted Strategic Plan. All categories within the Strategic Plan were cited as important priorities by two or more members of Council. • Bullet points below each topic in the first column are explanatory notes provided by Councilmembers. • The City Manager’s notes provided in the second column provide information for each of the categories to aid in discussions at the retreat.

City Council Workshop
Attachment: Priorities Handout Baker Tilly

17 Strategic Plan Category and Councilmember Notes
Regarding Their Priorities

City Manager Notes and Plans for FY 2023-24

1. Balanced Budget and Economic Development

• Address future deficit and maintain a balanced budget • Future deficit projected; need to diversify revenue
• Understand the budget process (one-time vs ongoing expenses) • Understanding levels of service we can provide based on financial resources; use of funding for core city services • Potential new development by Plaza Bonita
• Increase property tax through home sales; increase the percentage of for-sale housing

• Stay focused on revenue generation for general fund
• CarMax/Cannabis should be completed this year with revenue the following year • Other initiative(s) such as Balanced Plan/Downtown revitalization, parcel tax or other revenue measure will take more time
• Focus on staffing levels for existing core service and stay competitive with meaningful and sustainable wage increases for our workers • Recognize that tax-exempt affordable housing projects do not create tax revenue but expand service demands; need to find a balance through policies, plans, programs, and projects that maximize resources for delivering services • Explore alternate funding sources through partnerships and grants • Consider and analyze revenue measures for next two elections

2. Communication and Outreach

• Improve overall communication and outreach and tailor some communications by district
• Increase the level of engagement and connection to community • Connecting people in the community to local government; connect with our constituents post-COVID
• How we communicate and relay information to residents and businesses
• Tailor community outreach for feedback by district

• Establish balance between staff and councilmember outreach • Recognize the resources and be realistic about staff capabilities • Utilize boards, commissions and committees; regional assignments, and staff liaisons • Determine best practices for restarting Neighborhood Councils or other engagement strategies (District Councils?); consider staffing and PIO role • Utilize analysts in each functional area to collaborate on communication materials provided to the public; establish staff working group
• Develop quarterly management report for City Council that includes financial data, service requests, calls for services, and major priorities

3. Health, Environment, and Sustainability
• Continuation of existing projects

• We are hiring a Health/Environmental Justice Planner that will provide staff support for a potential Health and Environmental Justice (HEJ) Committee. • The HEJ committee could guide policies and priorities such as amortization of non- conforming uses that are unhealthy
• San Diego Community Power (SDCP) will be rolled out to SDG&E customers and we can work on other energy initiatives through them.

City Council Workshop
Attachment: Priorities Handout Baker Tilly

18 4. Housing and Community Development

• Increase home ownership opportunities and the ratio of ownership to rental housing (build more townhomes, potential to use City property for home ownership development,
incentives for developers)
• Improve permitting and development process for greater efficiency
• Address homelessness through partnerships with other agencies • Interest in rent stabilization

• Will finalize our Focused General Plan Update (FGPU) in 2023 where we update housing element and related policies.
• Implemented rent stabilization on mobile home parks in 2022 and can continue to address specific problems in the community
• Overall rent stabilization measure failed at the ballot box in 2020. State and region continue to expand renter protections and we need to keep up with best practices. • Need to clarify our role and influence regarding homelessness on regional, state and federal initiatives and maximize outcomes for National City

5. Parks, Recreation and Library
• Provide these important city services

• More specifics would be useful (e.g., defining desired programs for after school programming or youth development)
• Recognize what school and other non-governmental organizations (NGOs) are already providing
• Finish plans and build park improvements at all three parks • Develop a vision for a “youth development center” at Kimball Park that incorporates the rebuild of the Kimball Rec Center.
• Strengthen partnerships with local schools

6. Public Safety

• Enhance public safety through short- and long-term solutions to crime involving youth

• Center for Public Safety Management (CPSM) reports have been presented to City Council and will guide priorities
• Recruitment pipelines/programs (youth development)

7. Transportation Choices and Infrastructure

• Maintain and improve infrastructure for the enjoyment of community; need sufficient funding
• Provide and maintain basic city services that impact quality of life (i.e., trash cans, lighting, roads, parks)

Consider infrastructure through the separate components we maintain:
• Streets/Pavement: update PCI and prioritize resources accordingly. • Address street lights and best practices for signals and traffic control • Sewer/Wastewater: Implement master plan and ongoing maintenance • Storm water: Identify funding sources and prioritize projects • Parks: Finalize funded projects and continue assessing needs

City Council Workshop
Attachment: Priorities Handout Baker Tilly

19 Footnote from Chief Tellez:

The Police Department continues to prioritize our engagement with community youth. In California, several changes have occurred that have reduced penalties for youth and/or decriminalized crimes normally committed by youth. While we continue to enforce the law by arresting those that commit crimes, it is essential that as laws change, we continue to change and adapt as well. The Police Department has taken the following proactive steps to engage youth and reduce youth crime:

1. Increased the number of School Resource Officers (SRO) in the elementary and secondary schools, from 2 to 3 officers.

2. The SROs are providing curriculum instruction at the elementary schools regarding bullying, general safety and cyber bullying. The SRO presence at the school provides a positive law enforcement role model. Their presence at the school is also intended to deter crime.

3. Prostitution has once again become a problem in our city due to a recent change in the law that decriminalized solicitation for prostitution.

Unfortunately, young people are forced to work in this industry against their will. In order to identify victims, the department works in collaboration with the county Human Trafficking Task Force (HTTF) to identify victims and arrest those that prey on them.

4. The police department has a long-standing working partnership with South Bay Community Services (SBCS) to provide counseling and diversion services to youth that commit crimes. Our diversion program identifies youth with minor criminal violations that can benefit from counseling and community services versus custody. SBCS provides wraparound services to youth and their families to address the problem holistically with the goal of steering youth from committing additional crimes.

5. The department has established partnerships with community youth centers that service At Risk Youth and their families. Officers not only give of their time to work with youth as volunteers, but officers also frequently conducted presentations regarding gang awareness, cyber safety, and law enforcement careers. The presence of officers in these youth centers not only provides a positive role model but also provides engagement opportunities to build meaningful relationships with youth in our community.

NATIONAL CITY POLICE DEPARTMENT

MEMORANDUM

DATE: March 6, 2023

TO: Brad Raulston, City Manager

FROM: Jose Tellez, Chief of Police

SUBJECT: Executive Summary - Center for Public Safety Management (CPSM) Recommended Additional Staffing for Police Department
________________________________________________________

In 2021, the Center of Public Safety Management, LLC (CPSM) was contracted by the City to conduct the study. The focus of CPSM was to analyze all aspects of the Police Department’s operations particularly identifying the appropriate staffing levels given the workload, community demographics, and crime levels. Another aspect evaluated by CPSM is the department’s organizational structure, specifically the effectiveness and efficiency of all divisions and units.

To ensure the analysis conducted by CPSM was complete, representatives were provided access to calls for service and crime data, policies and procedures, unit operational manuals, statistical data and regarding administrative investigations, and city and department demographic data. CPSM representatives also conducted in-depth interviews with sworn and professional staff supervisors and team members to better understand department operations. In February 2022, two representatives from CPSM conducted an onsite visit and held additional meetings with staff. Subsequently, the final report (Appendix A) from CPSM generated several recommendations that included the addition of 15 positions to the police department’s current staffing levels. The additional positions recommended are:
 Police Officer – 5 (FTE)
 Community Service Officer – 4 (FTE)
 Police Dispatcher – 2 (FTE)
 Senior Police Dispatcher – 2 (FTE)
 Records Clerk – 1 (FTE)
 Civilian Police Investigator – 1 (FTE)

If approved, the above recommendation will continue to support the department’s succession plan by creating supervisory and entry level positions for professional staff members. Entry level positions such as Community Service Officer, Records Clerk, and Dispatcher are essential to creating an avenue for community members that have an

interest in law enforcement to join our department. Also, the addition of police officers expand the department’s overall capacity to maintain pace with city growth and the increasing calls for service. Below is the recommended timeline for adding the above staff.

Note: positions are listed by priority

YEAR ONE

 1 – Police Officer
 2 – Dispatchers
 1 – Records Clerk
 1 – Community Service Officer

YEAR TWO

 1 – Police Officer
 1 – Senior Police Dispatcher
 1 – Community Service Officer
 1 – Civilian Police Investigator

YEAR THREE

 1 – Police Officer
 1 – Senior Police Dispatcher
 1 – Community Service Officer

YEAR FOUR

 1 – Police Officer
 1 – Community Service Officer

YEAR FIVE

 1 – Police Officer

TOTAL AFTER YEAR FIVE (# Recommended by CPSM = 15)

 93 Police Officers (5)
 12 Police Dispatchers (2)
 4 Senior Police Dispatchers (2)
 6 Community Service Officers (4)
 6 Records Clerks (1)
 2 Civilian Police Investigators (1)

While the level of attrition in law enforcement remains high, the department continues to be proactive and mitigate anticipated challenges of recruitment, retention, and loss of experience and institutional knowledge. In closing, the CPSM analysis is invaluable as it will be used by the department as a future baseline for continued improvement and incremental growth of staffing levels.

POLICE OPERATIONS

AND DATA ANALYSIS
REPORT

NATIONAL CITY, CALIFORNIA
FINAL

CENTER FOR PUBLIC SAFETY MANAGEMENT, LLC
475 K STREET NW STE 702 • WASHINGTON, DC 20001
WWW.CPSM.US • 716-969-1360
Exclusive Provider of Public Safety Technical Services for International City/County Management Association

C E N T E R F O R P U B L I C S A F E T Y M A N A G E M E N T , L L C

P O L I C E O P E R A T I O N S

APPENDIX A

i

THE ASSOCIATION & THE COMPANY
The International City/County Management Association is a 103-year old, nonprofit professional association of local government administrators and managers, with approximately 13,000 members located in 32 countries.

Since its inception in 1914, ICMA has been dedicated to assisting local governments and their managers in providing services to its citizens in an efficient and effective manner. ICMA advances the knowledge of local government best practices with its website (www.icma.org), publications, research, professional development, and membership. The ICMA Center for Public Safety Management (ICMA/CPSM) was launched by ICMA to provide support to local governments in the areas of police, fire, and emergency medical services.

ICMA also represents local governments at the federal level and has been involved in numerous projects with the Department of Justice and the Department of Homeland Security.

In 2014, as part of a restructuring at ICMA, the Center for Public Safety Management (CPSM) was spun out as a separate company. It is now the exclusive provider of public safety technical assistance for ICMA. CPSM provides training and research for the Association’s members and represents ICMA in its dealings with the federal government and other public safety professio nal associations such as CALEA, PERF, IACP, IFCA, IPMA-HR, DOJ, BJA, COPS, NFPA, and others.

The Center for Public Safety Management, LLC, maintains the same team of individuals performing the same level of service as when it was a component of ICMA. CPSM’ s local government technical assistance experience includes workload and deployment analysis using our unique methodology and subject matter experts to examine department organizational structure and culture, identify workload and staffing needs, and align department operations with industry best practices. We have conducted over 341 such studies in 42 states and provinces and 246 communities ranging in population from 8,000 (Boone, Iowa) to 800,000 (Indianapolis, Ind.).

Thomas Wieczorek is the Director of the Center for Public Safety Management and Leonard Matarese serves as the Managing Partner for Research and Project Development. Dr. Dov Chelst is the Director of Quantitative Analysis.

ii

CENTER FOR PUBLIC SAFETY MANAGEMENT

PROJECT CONTRIBUTORS
Thomas J. Wieczorek, Director
Leonard A. Matarese, Director, Research & Project Development Dov Chelst, Director of Quantitative Analysis
Shan Zhou, Data Analyst
Sarita Vasudevan, Data Analyst
Craig Junginger, Senior Public Safety Consultant – Team Leader Rob Handy, Public Safety Consultant
Dennis Kouba, Senior Editor

iii

CONTENTS
Tables ........................................................................................................................... vii Figures ........................................................................................................................... ix Section 1. Executive Sumary ........................................................................................ 1 General Observations ............................................................................................................................ 2 Recommendations ................................................................................................................................. 4 Administrative ...................................................................................................................................... 4 Investigations ....................................................................................................................................... 4 Operations Division ............................................................................................................................. 5 Operations Support ............................................................................................................................ 7 Administrative Division ........................................................................................................................ 7 Support Services Division .................................................................................................................... 9 Section 2. Methodology ............................................................................................. 11 Section 3. Community and Department Overview ................................................. 13 Community ............................................................................................................................................ 13 Demographics ................................................................................................................................... 13 Law Enforcement Services ................................................................................................................... 13 Uniform Crime Report/Crime Trends ............................................................................................... 13 Section 4. Administrative ............................................................................................ 18 CPSM’s Personnel Recommendations in this Report ........................................................................ 18 Recommended New Personnel Positions ...................................................................................... 18 Strategic Plan ........................................................................................................................................ 19 Succession Planning ............................................................................................................................. 19 Mission Statement/Vision Statement .................................................................................................. 19 Section 5. Investigations ............................................................................................. 21 Core Investigations Division ................................................................................................................. 21 Staffing, Workload, and Clearance Rates ..................................................................................... 21 Gang Enforcement Team ................................................................................................................ 24 Task Forces ......................................................................................................................................... 24 Property/Evidence Unit ........................................................................................................................ 25 Facility Security .................................................................................................................................. 25 Property Tracking System ................................................................................................................. 26 Physical Environment ........................................................................................................................ 27 Workload and Staffing ..................................................................................................................... 28 Crisis Negotiation Team (CNT) ............................................................................................................. 29

iv
Section 6. Operations Division ................................................................................... 30 Patrol Allocation, Deployment, and Staffing..................................................................................... 31 Allocation ........................................................................................................................................... 31 Examining Calls for Service .................................................................................................................. 40 Alarms ................................................................................................................................................. 41 Automobile Accidents ..................................................................................................................... 42 Traffic Stops ........................................................................................................................................ 42 Calls for Service Committee ............................................................................................................ 42 CFS Efficiency ........................................................................................................................................ 42 Web-based or Deferred Response ..................................................................................................... 44 Patrol Scheduling .................................................................................................................................. 44 Areas Representing High Demand ..................................................................................................... 45 Traffic Unit............................................................................................................................................... 47 Traffic Enforcement........................................................................................................................... 50 Community Services/Volunteer Services ........................................................................................... 52 NCPD Community Events ................................................................................................................. 52 Homeless Outreach Team (HOT) .................................................................................................... 52 Psychological Evaluation Response Team (PERT) ......................................................................... 53 School Resource Officers (SRO) ...................................................................................................... 53 Senior Volunteer Patrol (SVP) ........................................................................................................... 54 Police Reserve Program ................................................................................................................... 54 Cadet Program ................................................................................................................................. 55 Community Police Academy .......................................................................................................... 56 Animal Control .................................................................................................................................. 56 Crime Scene Specialists ................................................................................................................... 57 Community Service Officers ............................................................................................................ 57 Special Weapons and Tactics (SWAT) ............................................................................................... 58 Canine Unit ............................................................................................................................................ 59 Section 7. Operations Support ................................................................................... 61 Facilities .................................................................................................................................................. 61 Fleet ........................................................................................................................................................ 62 Vehicle Maintenance ...................................................................................................................... 63 Vehicle Replacement ...................................................................................................................... 63 Fleet Miscellaneous ........................................................................................................................... 63 Section 8. Administrative Division .............................................................................. 65 Internal Affairs ........................................................................................................................................ 65 Staffing ............................................................................................................................................... 65