Item 22 - Attachment F - Proposed FY 2026-27 Operating Budget & Capital Improvement Program — Poway City Council, June 16, 2026 (part 1 of 2)

DRAFT
Lake Poway
PROPOSED FY 2026-2027 OPERATING BUDGET
& CAPITAL IMPROVEMENT PROGRAM

CITY OF POWAY, CALIFORNIA
35 of 244 ATTACHMENT F June 16, 2026, Item #22
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CITY OF POWAY

CITY COUNCIL
Steve Vaus, Mayor
Jenny Maeda, Deputy Mayor
Peter De Hoff
Chris Pikus
The City Council also sits as:

Housing Authority
Planning Commission
Public Financing Authority
Successor Agency to the
Poway Redevelopment Agency
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CITY OF POWAY

BUDGET REVIEW COMMITTEE
Phil Rath, Chair
Alec Huettinger, Vice Chair
Steven Bauman
Dan Krall
Chris Olps
Prepared by:

Finance Department
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CITY OF POWAY

DIRECTORY OF CITY OFFICIALS

CITY MANAGER
Chris Hazeltine

ASSISTANT CITY MANAGER
Tracy Stevens

CITY ATTORNEY
Alan Fenstermacher

CITY CLERK
Carrie Gallagher

DIRECTOR OF FINANCE
Craig Schmollinger

DIRECTOR OF HUMAN RESOURCES &

RISK MANAGEMENT
Jodene Dunphy

DIRECTOR OF COMMUNITY SERVICES
Audrey Denham

DIRECTOR OF DEVELOPMENT SERVICES
Julie Procopio

DIRECTOR OF PUBLIC WORKS
Eric Heidemann

FIRE CHIEF
Brian Mitchell
SHERIFF’S CAPTAIN
SAN DIEGO COUNTY SHERIFF’S OFFICE
Claudia Delgado
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TABLE OF CONTENTS

INTRODUCTION
City Manager’s Letter of Transmittal ...................................................................................................................... i Budget Team ........................................................................................................................................................... iii About the City of Poway .......................................................................................................................................... v Organization Chart ................................................................................................................................................ vii Personnel Summary ............................................................................................................................................... ix Overview ............................................................................................................................................................... xvii

OPERATING BUDGET
Statement of Fund Balances ................................................................................................................................ 1 General Fund .......................................................................................................................................................... 2 Capital Improvement Fund ................................................................................................................................... 3 Revenue Volatility Fund ......................................................................................................................................... 4 Expenditure Volatility Fund .................................................................................................................................. 5 Extreme Events Fund ............................................................................................................................................. 6 Pension Reserve Fund .......................................................................................................................................... 7 Streets Funds ......................................................................................................................................................... 8 Drainage & Stormwater Funds ............................................................................................................................ 9 Grant Funds ......................................................................................................................................................... 10 Developer Contribution/Mitigation Funds ........................................................................................................ 11 Special Assessment District Funds ................................................................................................................... 12 Other Assessment Funds ................................................................................................................................... 13 Debt Service Funds ............................................................................................................................................. 14 Water Utility Funds ............................................................................................................................................. 15 Wastewater Utility Funds ................................................................................................................................... 16 Capital Replacement Funds ............................................................................................................................... 17 Trust Funds .......................................................................................................................................................... 18 City Housing Funds ............................................................................................................................................. 19 Transfers by Fund Group .................................................................................................................................... 20 Debt Management ............................................................................................................................................... 21 Summary of Revenues & Expenditures
Revenues by Fund Summary......................................................................................................................... 23 Revenues by Division Summary ................................................................................................................... 24 Operating Budget Expenditure Summary ................................................................................................... 26

LEGISLATIVE & ADMINISTRATIVE DEPARTMENT 27
Organization Chart .............................................................................................................................................. 29 Summary ............................................................................................................................................................... 31 City Council ........................................................................................................................................................... 32 City Clerk ............................................................................................................................................................... 33 City Attorney ......................................................................................................................................................... 34 City Manager ......................................................................................................................................................... 35 Economic Development ...................................................................................................................................... 36

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FINANCE DEPARTMENT 37
Organization Chart. .............................................................................................................................................. 39 Summary ............................................................................................................................................................... 41 Director of Finance ............................................................................................................................................... 42 Finance ................................................................................................................................................................... 43 Customer Services ................................................................................................................................................ 44 Information Technology ...................................................................................................................................... 45 General Support Services .................................................................................................................................... 46 Capital Equipment Replacement ........................................................................................................................ 47

HUMAN RESOURCES & RISK MANAGEMENT DEPARTMENT 49

COMMUNITY SERVICES DEPARTMENT 57
Organization Chart ............................................................................................................................................... 59 Summary ............................................................................................................................................................... 61 Director of Community Services ........................................................................................................................ 62 Recreation ............................................................................................................................................................. 63 Lake Operations ................................................................................................................................................... 64 Aquatics ................................................................................................................................................................. 65 Poway Center for the Performing Arts .............................................................................................................. 66 Old Poway Park ..................................................................................................................................................... 67 Library .................................................................................................................................................................... 68 Interpretive Services ............................................................................................................................................ 69 Community Park ................................................................................................................................................... 70

DEVELOPMENT SERVICES DEPARTMENT 71
Organization Chart ............................................................................................................................................... 73 Summary ............................................................................................................................................................... 75 Director of Development Services ..................................................................................................................... 76 Planning ................................................................................................................................................................. 77 Building & Safety Inspection ............................................................................................................................... 78 Capital Projects Engineering ............................................................................................................................... 79 Land Development Engineering ......................................................................................................................... 80 Engineering Inspection ........................................................................................................................................ 81 Traffic Engineering ............................................................................................................................................... 82 Stormwater Management ................................................................................................................................... 83 Housing Authority & Programs .......................................................................................................................... 84

PUBLIC WORKS DEPARTMENT 85

Organization Chart ............................................................................................................................................... 87 44 of 244 June 16, 2026, Item #22
Summary ............................................................................................................................................................... 91 Director of Public Works ...................................................................................................................................... 92 Utility Systems Operation & Maintenance ........................................................................................................ 93 Water Supply, Treatment & Storage .................................................................................................................. 94 Water Transmission & Distribution ................................................................................................................... 95 Wastewater Pumping & Disposal ....................................................................................................................... 96 Wastewater Collection & Maintenance ............................................................................................................. 97 Reclaimed Water Supply & Storage ................................................................................................................... 98 Maintenance & Operations ................................................................................................................................. 99 Streets Maintenance ..........................................................................................................................................100 Stormwater & Flood Control .............................................................................................................................101 Vehicle & Equipment Maintenance ..................................................................................................................102 Parks, Trails & Landscape Maintenance ..........................................................................................................103 Facilities Maintenance .......................................................................................................................................104 Special Districts ...................................................................................................................................................105

FIRE DEPARTMENT 107
Organization Chart .............................................................................................................................................109 Summary .............................................................................................................................................................111 Fire Administration ............................................................................................................................................112 Fire Suppression .................................................................................................................................................113 Fire Prevention ...................................................................................................................................................114 Paramedics ..........................................................................................................................................................115

LAW ENFORCEMENT DEPARTMENT 117
Organization Chart .............................................................................................................................................119 Summary .............................................................................................................................................................121 Law Enforcement ...............................................................................................................................................122

Capital Improvement Program 123 Sources and Uses ..............................................................................................................................................125 Summary .............................................................................................................................................................126 Project Detail ......................................................................................................................................................130

Appendix
Resolution Adopting the Budget ......................................................................................................................169 Resolution Adopting an Appropriations Limit ...............................................................................................173

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maintenance program schedule. Additionally, over $7M in new projects are being proposed with a focus on maintaining public facilities to include improvements to the Water Treatment Plant, Old Poway Park, Community Park, Swim Center, and new public pickleball courts. As requested by the community, a location is being studied for a pickle ball facility within the Poway Business Park for up to eight courts.

The Water Infrastructure Improvement Program to include the Clearwell replacement three phased project is well underway. The Clearwell Bypass is in operation with the Clearwell Replacement under construction to include the installation of the inlet and outlet pipes, installations of stairs, access hatches, and appurtenances. Commissioning is planned for this spring. Removal of the temporary bypass facilities is planned for this fall, and the final phase of the treated water facilities is currently in design with construction planned for early 2027. This will provide Poway with a redundant supply of treated water, operational flexibility, and enable future maintenance and rehabilitation.

FY2026-27 is the first year for the implementation of the new Cost Allocation Plan methodology which is in alignment with industry's best practices and was the first step prior to completing the Citywide User Fee Study. Recently adopted, the User Fee Study adjusts outdated fees and improves cost recovery for City services across all departments while taking into consideration the need to keep some fees lower to support small businesses, community services, and youth programs. Upon implementation the City can confidently anticipate an additional $1 million in revenue annually. In addition, with the adoption of the temporary In-Lieu Housing fee increase to $5.00 per square foot from a flat $500.00 per unit the City with gain an additional revenue source to assist in the procurement of future affordable housing projects.

The City's partnership with the County of San Diego for law enforcement services has been beneficial to the City by reducing General Fund costs and maintaining the rank of the safest City in San Diego County and the seventh safest City in the State of California.

As we begin negotiations with the California Teamsters Local 911, and Poway Firefighters' Association during the 2027 calendar year, the City is well prepared to maintain competitive salaries and benefits to ensure high quality services and programs continue.

As we continue to carry out Poway's tradition of excellent service to the community, I am extremely grateful to the City Council for your unwavering support and the hard work, dedication, sense of pride, and ownership the team demonstrates every day to make Poway the special place it is. I would also like to thank the Budget Review Committee for their support and recommendations with the Fiscal Year 2026-27 operating budget and capital improvement program.

Chris Hazeltine
City Manager

BUDGET TEAM
Craig Schmollinger, Director of Finance
Brad Rosen, Assistant Director of Finance
Mehrnoush Jamshidi, Finance Manager
Liabel Menguita, Revenue and Operations Manager
Elsie Koyama, Sr. Accountant
Mark Sarmiento, IT Analyst
Matt McSpadden, IT GIS Administrator
Stephanie Baker, Sr. Administrative Assistant
Chris Hazeltine, City Manager
Tracy Stevens, Assistant City Manager
Jodene Dunphy, Director of Human Resources & Risk Management Audrey Denham, Director of Community Services
Julie Procopio, Director of Development Services
Eric Heidemann, Director of Public Works
Brian Mitchell, Fire Chief
Claudia Delgado, Sheriff Captain
Carrie Gallagher, City Clerk
Patty Fletcher, Executive Assistant to the City Manager Ellis Webster, Deputy City Clerk
Kate Weihe, Sr. Management Analyst
Wes Ontiveros, Sr. Management Analyst
Elise Gilliam, Human Resources Technician II
Jennifer Calinao, Sr. Administrative Assistant
Sarah Becker, Recreation Area Manager
Christy McBride, Recreation Area Manager
Carrie Sanchez, Recreation Area Manager
Allie Simis, Recreation Area Manager
Mike Varga, Recreation Area Manager
Karen Tansey, Sr. Management Analyst
Tyler Constein, Administrative Assistant III
Delia Ulloa, Administrative Assistant II
Tracy Beach, City Engineer
Jonathan Schauble, Principal Civil Engineer
Darian Demerjian, Sr. Management Analyst
Sarah Miller, Administrative Assistant III
Danielle McIntosh, Operations Manager
Carlos Cortes, Utilities Administrator
Michelle True, Sr. Management Analyst
Jennafer Steffen, Sr. Management Analyst
Chuy Ramirez, Deputy Fire Chief
Ray Fried, Fire Battalion Chief
Steve LaCorte, Fire Battalion Chief
Rodney Ortiz, Fire Battalion Chief
Jenna Stein, Emergency Preparedness Program Manager
Crystal McLaughlin, Sr. Administrative Assistant

FINANCE BUDGET PREPARERS DEPARTMENT
HEADS
49 of 244 June 16, 2026, Item #22

THANK YOU
to our staff who assisted
with the development of
this budget .

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Poway at a Glance
Nickname
The City in the Country
Population
50,000
Size

39.4 square miles
Community
Lowest overall crime rates of incorporated
cities in San Diego County since 1981, and one
of the overall lowest in the state.

Unique Characteristics
• Over half of Poway is preserved as
dedicated open space
• 78 miles of trails
About Poway
The City of Poway incorporated in December
1980 as a full-service, general law city and
operates under the Council/Manager form
of government. It is located in northeast San
Diego County.
“The City in the Country” is known for it’s
popular hiking destinations and community
events, but the City also offers a diverse range
of housing options, an outstanding school
district, and a thriving business park.

City Government
The City Council is comprised of five members elected to serve for four-year overlapping terms. The mayor and four councilmembers are accountable to the residents of Poway for all services and programs provided by the City. The City Council is the City’s policy-making body, taking action on all legislative matters involving the approval and adoption of all City ordinances, resolutions, contracts, and matters requiring policy decision and leadership. The City Manager, appointed by the City Council, serves as the City’s chief executive officer and manages the day-to- day operations of City departments. 51 of 244 June 16, 2026, Item #22
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CITY OF POWAY

CITY ORGANIZATION
Residents
City Clerk Law
Enforcement***Economic Development
Assistant City
Manager
City Council
(Planning Commission
/ Housing Authority)
City Manager City Attorney
Finance Public WorksHuman ResourcesDevelopment ServicesCommunity Services Fire Successor Agency to
the Redevelopment
Agency
Council Committees
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2024-25 Actual 2025-26 Budget 2026-27 Budget
Legislative & Administrative Department
City Clerk
City Clerk 1.00 1.00 1.00
Deputy City Clerk 1.00 1.00 1.00
Senior Administrative Assistant 1.00 1.00 1.00
Total 3.00 3.00 3.00
City Manager's Office
City Manager 1.00 1.00 1.00
Assistant City Manager 1.00 1.00 1.00
Community Outreach Coordinator 1.00 1.00 1.00
Management Analyst 1 1.00 0.00 0.00
Senior Management Analyst 0.00 1.00 1.00
Executive Assistant to the City Manager 1.00 1.00 1.00
Total 5.00 5.00 5.00
Legislative & Administrative Department Total 8.00 8.00 8.00 Finance Department
Director
Director of Finance 1.00 1.00 1.00
Principal Financial Analyst (effective 4/1/27)2 0.00 0.00 1.00 Senior Administrative Assistant - Confidential 1.00 1.00 1.00 Total 2.00 2.00 3.00
Finance
Finance Manager 1.00 1.00 1.00
Senior Accountant 1.00 1.00 1.00
Accountant 1.00 1.00 1.00
Payroll Analyst 0.00 1.00 1.00
Senior Accounting Technician 2.00 1.00 1.00
Accounting Technician II 1.00 1.00 1.00
Total 6.00 6.00 6.00
Customer Services
Revenue and Operations Manager 1.00 1.00 1.00
Lead Customer Services Field Worker 1.00 1.00 1.00
Customer Services Field Worker 3.00 3.00 3.00
Customer Services Specialist 1.00 1.00 1.00
Senior Customer Services Technician 0.00 0.00 1.00
Customer Services Technician II 3.00 3.00 2.00
Total 9.00 9.00 9.00

AUTHORIZED POSITIONS
Summary by Department
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I
2024-25 Actual 2025-26 Budget 2026-27 Budget

AUTHORIZED POSITIONS
Summary by Department
Information Technology
Assistant Director of Finance Operations 1.00 1.00 1.00 IT Manager (effective 1/1/27)3 0.00 0.00 1.00
Network and Computer Systems Administrator 1.00 1.00 1.00 Network and Computer Systems Analyst 1.00 1.00 1.00
Geographic Information Systems Administrator 0.00 1.00 1.00 Geographic Information Systems Analyst 1.00 0.00 0.00
Information Technology Analyst 2.00 2.00 2.00
Total 6.00 6.00 7.00
Finance Department Total 23.00 23.00 25.00
Human Resources & Risk Management Department
Director
Director of Human Resources and Risk Management 1.00 1.00 1.00 Senior Administrative Assistant - Confidential 1.00 1.00 1.00 Total 2.00 2.00 2.00
Human Resources
Senior Human Resources Analyst 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00
Human Resources Technician II 1.00 1.00 2.00
Human Resources Technician I 1.00 1.00 0.00
Total 4.00 4.00 4.00
Risk Management
Senior Management Analyst 1.00 1.00 1.00
Total 1.00 1.00 1.00
Human Resources & Risk Management Department Total 7.00 7.00 7.00 Community Services Department
Director
Director of Community Services 1.00 1.00 1.00
Senior Management Analyst 1.00 1.00 1.00
Management Analyst4 1.00 1.00 1.00
Senior Administrative Assistant 0.00 0.00 1.00
Administrative Assistant III5 1.50 1.50 0.50
Total 4.50 4.50 4.50
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I
I
2024-25 Actual 2025-26 Budget 2026-27 Budget

AUTHORIZED POSITIONS
Summary by Department
Lake Operations
Recreation Area Manager 1.00 1.00 1.00
Recreation Coordinator 1.00 1.00 1.00
Senior Park Ranger 2.00 2.00 2.00
Park Ranger 2.00 2.00 2.00
Total 6.00 6.00 6.00
Aquatics
Recreation Area Manager 1.00 1.00 1.00
Aquatics Coordinator 1.00 1.00 1.00
Senior Lifeguard 2.00 2.00 2.00
Total 4.00 4.00 4.00
Performing Arts Center
Recreation Area Manager 1.00 1.00 1.00
Box Office Coordinator 0.75 1.00 1.00
Front of House Coordinator 0.75 1.00 1.00
Technical Theater Coordinator 2.00 2.00 2.00
Administrative Assistant III 0.50 0.75 0.75
Total 5.00 5.75 5.75
Old Poway Park
Recreation Area Manager 1.00 1.00 1.00
Recreation Coordinator 1.00 1.00 1.00
Park Ranger 0.75 0.75 0.75
Total 2.75 2.75 2.75
Recreation
Recreation Specialist - Gym 0.00 0.48 0.48
Recreation Leader I 0.48 0.00 0.00
Total 0.48 0.48 0.48
Interpretive Services
Interpretive Services Park Ranger 0.00 1.00 1.00
Interpretive Services Coordinator 1.00 0.00 0.00
Park Ranger 0.50 0.50 0.50
Total 1.50 1.50 1.50
Community Park
Recreation Area Manager 1.00 1.00 1.00
Recreation Supervisor6 0.00 0.00 1.00
Recreation Coordinator 3.00 3.00 2.00
Administrative Assistant II 1.00 1.00 1.00
Total 5.00 5.00 5.00
Community Services Department Total 29.23 29.98 29.98
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2024-25 Actual 2025-26 Budget 2026-27 Budget

AUTHORIZED POSITIONS
Summary by Department
Development Services Department
Director
Director of Development Services 1.00 1.00 1.00
Senior Management Analyst 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00
Senior Administrative Assistant 1.00 1.00 1.00
Administrative Assistant III 2.00 2.00 2.00
Total 6.00 6.00 6.00
Planning
City Planner 1.00 1.00 1.00
Principal Planner 0.00 0.00 1.00
Senior Planner 1.00 1.00 1.00
Associate Planner 2.00 2.00 2.00
Assistant Planner 1.00 1.00 1.00
Senior Code Compliance Officer 1.00 1.00 1.00
Code Compliance Officer 1.00 1.00 1.00
Development Services Technician 0.00 1.00 1.00
Development Services Aide 1.00 0.00 0.00
Total 8.00 8.00 9.00
Capital Improvement Projects Engineering
Principal Civil Engineer 1.00 1.00 1.00
Associate Civil Engineer7 3.00 3.00 4.00
Total 4.00 4.00 5.00
Land Development Engineering
City Engineer 1.00 1.00 1.00
Principal Civil Engineer8 0.00 0.00 1.00
Senior Civil Engineer 1.00 1.00 0.00
Associate Civil Engineer 1.00 1.00 2.00
Assistant Engineer 1.00 1.00 1.00
Engineering Technician II9 1.00 1.00 1.00
Total 5.00 5.00 6.00
Engineering Inspection
Lead Engineering Inspector 1.00 1.00 1.00
Engineering Inspector 2.00 2.00 2.00
Total 3.00 3.00 3.00
Development Services Department Total 26.00 26.00 29.00 58 of 244 June 16, 2026, Item #22
2024-25 Actual 2025-26 Budget 2026-27 Budget

AUTHORIZED POSITIONS
Summary by Department
Public Works Department
Director
Director of Public Works 1.00 1.00 1.00
Senior Management Analyst 1.00 1.00 1.00
Senior Administrative Assistant - Confidential 1.00 1.00 1.00 Total 3.00 3.00 3.00
Maintenance Operations
Assistant Director of Public Works for Maintenance Operations 1.00 1.00 1.00 Public Works Operations Manager 1.00 1.00 1.00
Senior Management Analyst 1.00 1.00 1.00
Warehouse Associate 1.00 1.00 1.00
Administrative Assistant III 2.00 2.00 2.00
Total 6.00 6.00 6.00
Facilities Maintenance
Facilities Maintenance and Special Districts Supervisor 1.00 1.00 1.00 Contract Specialist/Inspector 1.00 1.00 1.00
Senior Facilities Maintenance Technician10 1.00 1.00 1.00 Facilities Maintenance Technician II 1.00 1.00 1.00
Total 4.00 4.00 4.00
Vehicle & Equipment Maintenance
Fleet Maintenance Supervisor 1.00 1.00 1.00
Senior Equipment Mechanic11 2.00 2.00 2.00
Total 3.00 3.00 3.00
Landscape Maintenance Districts
Contract Specialist/Inspector 1.00 1.00 1.00
Total 1.00 1.00 1.00
Park, Trail, & Landscape Maintenance
Parks and Trails Area Manager 1.00 1.00 1.00
Parks Maintenance Supervisor 2.00 2.00 2.00
Parks Maintenance Crew Leader 1.00 1.00 1.00
Parks Maintenance Worker II12 5.00 5.00 5.00
Parks Maintenance Worker I 6.00 6.00 7.00
Total 15.00 15.00 16.00
59 of 244 June 16, 2026, Item #22
2024-25 Actual 2025-26 Budget 2026-27 Budget

AUTHORIZED POSITIONS
Summary by Department
Street Maintenance
Construction Maintenance Supervisor 1.00 1.00 1.00
Construction Maintenance Crew Leader 2.00 2.00 2.00
Construction Maintenance Worker II 13 4.00 4.00 4.00
Construction Maintenance Worker I 2.00 2.00 2.00
Total 9.00 9.00 9.00
Stormwater & Flood Control
Construction Maintenance Supervisor 1.00 1.00 1.00
Construction Maintenance Crew Leader 1.00 1.00 1.00
Stormwater Maintenance and Construction Worker II14 3.00 3.00 3.00 Stormwater Maintenance and Construction Worker I 1.00 1.00 1.00 Total 6.00 6.00 6.00
Utility Systems Operations & Maintenance
Assistant Director of Public Works for Utilities 1.00 1.00 1.00 SCADA, Electrical, Instrumentation and Controls Supervisor 1.00 1.00 1.00 Utility Systems Supervisor 1.00 1.00 1.00
Utilities Administrator 1.00 1.00 1.00
Senior Electrical, Instrumentation, and Controls Technician 2.00 2.00 2.00 Senior Management Analyst 1.00 1.00 1.00
Utility Systems Mechanic Crew Lead 1.00 1.00 1.00
Senior Utility Systems Mechanic15 1.00 1.00 1.00
Utility Systems Mechanic 2.00 2.00 2.00
Senior Administrative Assistant 1.00 1.00 1.00
Total 12.00 12.00 12.00
Reclaimed Water
Cross-Connection Specialist 1.00 1.00 1.00
Total 1.00 1.00 1.00
Wastewater Collection
Wastewater Utilities Supervisor 1.00 1.00 1.00
Wastewater Utilities Crew Leader 2.00 2.00 2.00
Wastewater Utilities Worker II 2.00 4.00 4.00
Wastewater Utilities Worker I 2.00 0.00 0.00
Total 7.00 7.00 7.00
60 of 244 June 16, 2026, Item #22
2024-25 Actual 2025-26 Budget 2026-27 Budget

AUTHORIZED POSITIONS
Summary by Department
Water Transmission/Distribution
Water Utilities Distribution Supervisor 1.00 1.00 1.00
Water Utilities Crew Leader 2.00 2.00 2.00
Cross-Connection Specialist 1.00 1.00 1.00
Water Utilities Worker II 3.00 3.00 4.00
Water Utilities Worker I 4.00 4.00 3.00
Total 11.00 11.00 11.00
Water Supply, Treatment, Storage
Principal Civil Engineer - Utilities 1.00 1.00 1.00
Water Treatment Plant Manager 1.00 1.00 1.00
Water Treatment Plant Lead Operator 1.00 2.00 2.00
Water Treatment Plant Operator III16 8.00 7.00 7.00
Total 11.00 11.00 11.00
Public Works Department Total 89.00 89.00 90.00
Fire Department
Director
Fire Chief 1.00 1.00 1.00
Deputy Fire Chief 1.00 1.00 1.00
Emergency Preparedness Program Manager17 0.00 0.00 1.00 Senior Management Analyst 1.00 1.00 0.00
Senior Administrative Assistant - Confidential 1.00 1.00 1.00 Total 4.00 4.00 4.00
Fire Suppression
Fire Battalion Chief 3.00 3.00 3.00
Fire Captain/Paramedic 12.00 12.00 12.00
Fire Engineer/Paramedic 12.00 12.00 12.00
Firefighter/Paramedic 24.00 24.00 24.00
Total 51.00 51.00 51.00
Fire Prevention
Deputy Fire Marshal 1.00 1.00 1.00
Senior Fire Safety Inspector 1.00 1.00 1.00
Fire Safety Inspector 1.00 1.00 1.00
Total 3.00 3.00 3.00
Fire Department Total 58.00 58.00 58.00
61 of 244 June 16, 2026, Item #22
I
2024-25 Actual 2025-26 Budget 2026-27 Budget

AUTHORIZED POSITIONS
Summary by Department
Citywide Full-Time Equivalent Employees
Legislative & Administrative Services 8.00 8.00 8.00
Finance 23.00 23.00 25.00
Human Resources & Risk Management 7.00 7.00 7.00
Community Services 29.23 29.98 29.98
Development Services 26.00 26.00 29.00
Public Works 89.00 89.00 90.00
Fire 58.00 58.00 58.00
Total 240.23 240.98 246.98

1. Position unfunded in Fiscal Year 2024-25.

2. Position to be added 4/1/2027

3. Position to be added 1/1/2027

4. Position underfilled at Management Assistant level.

5. Part-time position underfilled at the Administrative Assistant II level.

6. Reclassified Recreation Coordinator to Recreation Supervisor

7. Two positions underfilled at the Associate Engineer level and one position underfilled at the Assistant Engineer level.

8. Reclassified Senior Civil Engineer to Principal Civil Engineer

9. Position underfilled at the Engineering Technician I level.

10. Position underfilled at the Facilities Maintenance Technician I level.

11. Two positions underfilled at the Equipment Mechanic level.

12. Two positions underfilled at Parks Maintenance Worker I level.

13. Two positions underfilled at the Construction Maintenance Worker I level.

14. One position underfilled at the Stormwater Maintenance and Construction Worker I level.

15. Position underfilled at Utility Systems Mechanic level.

16. Three positions underfilled at the Water Treatment Plant Operator II level.

17. Reclassified Senior Management Analyst to Emergency Preparedness Program Manager in 09/2025. 62 of 244 June 16, 2026, Item #22
I

BUDGET OVERVIEW
The City’s operating budget for Fiscal Year (FY) 2026-27 totals $133.4 million. The operating budget covers the day-to-day costs of providing services for fire protection, law enforcement, planning and engineering, parks and recreation services, streets, drainage and stormwater, and water and wastewater utilities. Also included in this amount are various special programs and debt service costs.

Budget Calendar
The City’s fiscal year begins July 1 and ends June 30 of the following calendar year. Oversight and management of the adopted budget is done on an ongoing basis. Roughly halfway through each fiscal year staff begin preparing the following fiscal year’s budget. The proposed budget is developed, then presented first to the City Council appointed Budget Review Committee, comprised of five Poway residents, and then to the City Council for review and approval in June.

Funds of the Budget
The City uses a fund accounting system, which segregates revenues and expenditures by specific activity. Under this system, the funding source determines how the money can be spent. The General Fund is the City’s principal funding source for fire protection, law enforcement, parks, recreation, planning and engineering, and other operations that are not paid for by dedicated or restricted sources. Enterprise Funds are used to separately account for operations that are self- supporting. For these funds, costs are fully recovered from user charges, which may only be used to support that service, such as water or wastewater. Special Revenue Funds are used to account for activities paid for by dedicated revenue sources with specific limitations, such as gas taxes, which must be spent on street maintenance. Finally, other funds used by the City include Trust Funds, Reserve Funds, and Internal Service Funds. A description of each fund type is provided in the budget’s fund schedules (pages 1-26) which show each fund’s fiscal year beginning balance, projected revenues, budgeted expenditures, transfers to other funds, and projected year-end balance.

December Budget planning begins
January Review and update of current fiscal year budget projections
Feb./March Departments prepare and submit budget requests April Review and compile draft budget
April/May Present draft budget to City Council appointed Budget Review Committee

June City Council budget review and approval
July Adopted budget operationally implemented
63 of 244 June 16, 2026, Item #22
Understanding the Budget
The operating budget is broken down into seven departments. Departments are further broken down into divisions, such as Fire Suppression, or Parks, Trails & Landscape Maintenance, and finally by expenditure category, such as Professional/Contract Services.

For each department and its respective divisions, the budget reports proposed expenditures for FY 2026-27, the prior four years of budgeted or actual expenditures, and provides a description of each division.
64 of 244 June 16, 2026, Item #22
r
r

FUND SUMMARY
Beginning Balance+ Sources (Revenues & Transfers) - Uses (Expenditures & Transfers)= Projected Year-End Balance

FUND DETAILS
Beginning Balance+ Revenues - Expenditures (Department Operating Budgets & Capital Projects) and Transfers/Loans = Projected Year-End Balance

REVENUES
Grouped by Fund and Broken
Down by Type (Account)
+-
( ______ E_x_P_E_N_ D_IT_u_ R_ E_s ___ _,.)
'
r
'

OPERATING

EXPENDITURES

BY FUND

OPERATING

DEPARTMENTS

DEVEL O PMENT

SERVIC ES PUBLI C W ORKS

CAPITAL

PROJECTS
• Streets
• Drainage
• Public Faci litie s
• Pa rks
• Water
• Wastewater
FIRE
• Capita l PrOJC'CtS
• Eng ineer ing
. Fleet & Facilit ies M.:iint.
• Streets
• Fire Suppress ion
- Fire Prevent io n
• Land Deve lopment
. P lanning
. Build ing & Safety
Inspection
• Traff ic Engineering
• Housing
-Water
- Wastewater
- Drainage
• Stormwa ter
• Parks & Trails Maint.
, spccial Districts
- Parame d ics
City Staffing
For FY 2026-27, the budget authorizes 246.98 full-time equivalent positions to staff the City which reflects a temporary increase of 6.00 full-time equivalent positions to the authorized staffing level, while noting 1.0 of these positions will term out after an overlap period. This results in a net long- term increase of 5.0 full-time equivalent positions. A summary of the authorized positions by each department and division is shown in the “Authorized Positions” schedule (pages ix-xvi). The department operating budget pages present the organization charts and positions assigned to each division.

Salary adjustments for the Proposed FY 2026-27 are consistent with adopted multi-year employee Memorandum of Understandings (MOUs) than run through June 30, 2027. Salary and benefit costs account for roughly 33% of total operating expenditures. This percentage would typically be greater except the City contracts for law enforcement services with the San Diego County Sheriff’s Office. The City's employee job classifications and salary ranges can be found in the Salary and Wage Schedules on the City’s website.

General Fund
The General Fund has a balanced budget for FY 2026-27, when removing one-time costs as noted below. The General Fund comprises roughly 54% of the City’s overall operating budget with operating expenditures of $72.7 million. Operating costs for fire protection and law enforcement make up roughly 49% of all General Fund expenditures. An additional $0.5 million in transfers in to the General Fund from other funds for debt service, capital replacement, increases in reserves, cost allocation plan recovery, and other purposes bring the total uses of General Fund resources to $72.1 million.

Additionally for FY 2026-27 there is a one-time transfer included to fund high priority, community facing capital improvement projects. Expending $6.7 million in idle General Fund funds through a FY 2026-27 transfer will provide funding for the projects as noted below. The General Fund is structurally balanced without this one-time transfer. Community beneficial projects include Community Park Swim Center Pool Deck and Plaster replacement, Community Park Enhancements, Poway Center for Performing Arts major maintenance projects, Old Poway Park parking lot repaving, two additional park renovations (Garden Road and Poway Oaks Neighborhood parks), and pickleball court funding. Finally, Poway Policy and industry best practices dictate the City cannot and should not utilize these General Fund funds to pay for Enterprise fund costs, such as for water or wastewater related purposes. (Remainder of page intentionally left blank)
65 of 244 June 16, 2026, Item #22
A breakdown of General Fund expenditures is shown as follows.

FY 2026-27 General Fund Expenditures and Other Uses*
*Does not include noted one-time Capital Improvement Plan transfer = $6.7m The General Fund receives its money for operations primarily from property tax, sales tax, and fees for services. For FY 2026-27, General Fund revenues and other sources are projected to total $72.1 million. Property tax and sales tax combined comprise 71% of General Fund revenues. The City receives approximately 21% of the base 1% property tax levy collected by the County Assessor.

The remainder of property taxes generated in the City goes to the Poway Unified School District, the County, the State, and various special districts. The City receives 1.0% of the 7.75% sales tax rate in Poway, with the balance going primarily to the State and County. The City’s portion of the sales tax rate has remained the same since it was originally adopted in 1980, which is the lowest sales tax rate in San Diego County. A breakdown of General Fund revenues is shown below.

FY 2025-26 General Fund Revenues and Other Sources
66 of 244 June 16, 2026, Item #22
In accordance with the City Council adopted General Fund Reserve Policy, the City maintains a General Fund reserve equivalent to 45% of budgeted annual operating expenditures. This reserve is comprised of three separate reserve funds (Revenue Volatility Reserve Fund, Expenditure Volatility Reserve Fund, and Extreme Events Reserve Fund). The budget includes transfers totaling $2.9 million in the upcoming year to these reserve funds. Additionally, in accordance with the City Council adopted Pension Reserve and Funding Policy, up to 50% of the increase in the General Fund unassigned fund balance each year is set aside in a Pension Reserve Fund which may be used to mitigate future retirement costs. The budget reflects the use of $2.1 million from this fund in FY 2026-27.

Utilities
City-provided water and wastewater services are supported entirely by customers’ bills. Rates support necessary operational expenditures, the purchase and treatment of raw water, and capital improvements to ensure a safe and reliable system including a water treatment plant, pipes, pump stations, and reservoirs. The budget and financial activity for each utility service is segregated into individual funds. Any unspent budget from a utility’s annual operations is placed in reserve and is used for capital projects and to moderate future rate increases.

An important investment in the City’s aging water system is represented by the Water Infrastructure Improvement Program. Phase I of this program included the construction of a temporary bypass for storing treated water and was completed in late 2022. Phase II of this program includes the Clearwell Replacement, a $39.4 million project currently under construction that replaces the existing Clearwell that was built in 1964 with two new four-million-gallon prestressed concrete tanks, with project completion expected later in June 2026. Phase III is envisioned to provide a treated water connection to San Diego County Water Authority (SDCWA) facilities. The City of Poway and the Ramona Municipal Water District entered into a Memorandum of Understanding (MOU) for a Water Purchase Agreement. The MOU is designed to meet the treated water redundant water source Phase III intention at a more economical price which should benefit all Poway water rate payers. The goal of these projects is to improve the reliability, redundancy, and resiliency of Poway’s water system, and these projects represent the single largest set of capital improvement projects in the City’s history.

The proposed FY 2026-27 Water Utility Funds budget includes $44.9 million in total revenues and $46.0 million in total expenditures. These amounts do not include the continued expenditure of $38.1 million in bond proceeds from the September 2023 sale of water revenue bonds used to finance Phase II of the Water Infrastructure Improvement Program, or the anticipated additional round of Water Revenue Bonds forecasted to finance Phase III of the Water Infrastructure Improvement Program. Focusing on just the water utility operating fund, the total budgeted fund expenditures exceed the estimated fund revenues by $1.6 million for FY 2026-27. The FY 2026-27 budget shortfall can be covered with existing reserves and was forecasted in the water rates and associated model approved in January 2026. Approximately 96% of the City’s water supply is purchased from the SDCWA, the cost of which the SDCWA presented on May 28, 2026, is expected to increase in January 2027 with an increase of roughly 2.5% to the City.

As a best practice, almost all water agencies in San Diego County have pass-through provisions in their adopted rate schedules allowing them to automatically pass on any increases in SDCWA 67 of 244 June 16, 2026, Item #22
water rates, or SDG&E energy rates, to customers. Poway newly does as well with the current approved 5-year rate structure to help address these major cost drivers outside of City control.

Like water, charges for wastewater service are used to support wastewater system operation, maintenance, and rehabilitation. The City contracts for wastewater treatment with the City of San Diego and only maintains the infrastructure needed to transport the wastewater for treatment. In anticipation of higher operating costs resulting from upgrades to the City of San Diego’s sewer treatment and disposal system, as well as its significant water purification project, it is projected that much of the previously accumulated Wastewater Fund balance will be needed for Poway’s share of the City of San Diego Pure Water Program in the near-term. This proactive approach to managing the impacts of the Pure Water Program should minimize impacts to ratepayers, all else being equal. Despite the near-term increase in costs, one of the benefits of the Pure Water Program is to divert sewage flow from the Point Loma Treatment Plant. This diversion should lower the City’s wastewater treatment costs over the long-term. It is also hoped the Pure Water Program obviates the need for the Point Loma Sewer Treatment Plant to upgrade to secondary treatment, which would result in cost avoidance. While San Diego is investing in its treatment system, the City is also continuing to invest in its system.

The proposed FY 2026-27 Wastewater Utility Fund budget includes $11.4 million in total revenues and $12.9 million in total expenditures. Similar to water, the FY 2026-27 budget shortfall can be covered with existing reserves and was forecasted in the wastewater rates and associated model approved in January 2026. The adopted rate study and rates also included consideration for a pass-through ordinance related to wastewater treatment costs where the San Diego Metro JPA provides wholesale wastewater treatment services for the City, whose costs are outside of the control of the City.

Capital Improvement Program
In addition to funding day-to-day operations, the budget provides funding for various capital projects through the Capital Improvement Program (CIP). The CIP budget reflects the City’s planned investment in infrastructure such as streets, parks, public facilities and water and wastewater systems and includes a mix of annual and multi-year projects. A total of 72 continuing and new projects are included in the CIP budget with a total available unspent budget of $73.5 million including $32.8 million in funding added in FY 2026-27. Funding for these projects is provided by a variety of sources, most of which are restricted as to their use.

Notable Impacts
The Finance department, in coordination with several departments and consultants Matrix, completed a comprehensive update to the City’s Cost Allocation Plan (Plan). The Plan was comprehensively updated for the first time since 2007, and the Proposed FY 2026-27 Budget being the first year for the implementation of the new Plan methodology as recommended by the third- party consultant expert consultants Matrix. The Plan was completed towards the end of Calendar Year 2025 and is published on the City website which is available to anyone interested in this information. Plan methodology is in alignment with industry best practices and supported by recognized government accounting standards. A Plan is utilized to proportionally distribute the costs of general, citywide support services (i.e. Administration, Finance, Information Technology 68 of 244 June 16, 2026, Item #22
and Human Resources) to departments and enterprise funds which use and benefit from those services. Allocating costs across funds is not unique to Poway and is legally permitted under State law. It results in savings for residents and ratepayers as staff and support service costs are shared versus being paid for entirely by one business unit (such as wholly for Water services).

The expenditures in the General Fund by department appear in this updated presentment to be elevated compared to previous years; however, per Matrix’s recommendation, a new "INDIRECT COST In/(out)" line has been added to reflect the General Fund recovery of these costs as detailed in the Plan. The projected impact in implementing the new Plan on the Water and Wastewater enterprises results in no additional cost burden for water services and a reduction in operational costs for wastewater services. Updated data from the Plan was utilized in the water and wastewater rate models and analysis that resulted in new 5-year water and wastewater rates being approved in January 2026. This process demonstrated that each ratepayer class is paying its proportionate share of costs and meeting each utility’s ongoing operating expenditures, capital improvement needs, fund reserve policies, and regulatory requirements.

The second portion of the project with Matrix was the completion of a Citywide fee update, which needed to include information from the Plan to incorporate the costs of providing services. The finalized plan, and corresponding updates to roughly 800 different City fees, was presented at the May 19, 2026, City Council meeting and ultimately approved. These fee updates will go into effect on July 20, 2026, with most being updated annually based on an inflationary figure between fee study updates which are anticipated to occur every 5-7 years. It is estimated the fee updates will bring Poway more than $1 million annually going forward.

Each of these changes were pursued to strengthen the long-term financial health of the City, the benefits of which are reflected in the Proposed FY 2026-27 Budget.

Additionally, a request for proposals was approved for release at the noted May 19, 2026, City Council meeting to the study and update of the City’s various impact, mitigation, and in-lieu fees.

Some of these fees have not been studied or updated in a number of years and are due for analysis. These updates will be in concert with a third-party consultant to help guide this process.

Examples of these fees include traffic mitigation, park mitigation, habitat mitigation, housing in- lieu, and fire protection impact fees. Updating the impact, mitigation and in-lieu studies and associated fees will likely help offset the increased cost of providing certain City provided services, and/or offset the impacts of new development.
10-Year General Fund Forecast
Part of the Proposed FY 2026-27 Budget compilation process involved completing a new edition of the long range, 10-year forecast for the General Fund. This planning tool is one of the most valuable planning tools for any organization, and especially important in a public-sector context like Poway’s. This helps ensure recommended and day-to-day items can be accommodated over the long haul without risking the long-term health of the City. A forecast shows structural deficits, cost escalations, or revenue slowdowns long before they have the potential of becoming a crisis.

Catching issues early gives you time to adjust—much easier than reacting at the last minute.

This tool helps in evaluating new programs, staffing, or capital investment, by utilizing a long-term 69 of 244 June 16, 2026, Item #22
outlook to help understand the downstream budget effects. Stronger recommendations can be made when the future impact is modelled with clarity.

The forecast connects financial capacity with community priorities. This demonstrates proactive stewardship rather than reactive budgeting. This long-range forecast lets the City model scenarios—recessions, inflation spikes, and shifts in revenues to ensure we can weather these likely situations.

As labor and Sheriff negotiations are on the horizon, having a solid long-term model will help show affordability, sustainability, and trade-offs during those processes.

Additional Information
Under direction of the City Manager, the Finance Department prepares the City’s operating budget and capital improvement program document. In addition to the published document, other budget resources are available on the City’s website. The City’s budget is reviewed by the City Council appointed Budget Review Committee (Committee). The Committee prepares recommendations for consideration by the City Council when the budget is adopted at a public hearing each June. The Committee’s recommendations are available for review on the City’s website with the budget document. Questions about the budget may be directed via email to the Finance Department at [email protected].
70 of 244 June 16, 2026, Item #22
Estimated (-) (+) or (-) (-) Estimated
Beginning (-) Capital Projects/ Loans/ Interest = Ending Fund Balance (+) Operating Program Transfers and Bond Net Fund Fund Balance July 1, 2026 Revenues Expenses Costs In(Out) Redemption Activity June 30, 2027 FUND
General Fund $24,327,786 $72,148,082 $72,664,988 $- $(6,160,832) $- $(6,677,738) $17,650,048 Capital Improvement Fund 1,941,670 - - 6,805,835 6,700,000 - (105,835) 1,835,835 Revenue Volatility Reserve Fund 6,067,823 - - - 347,955 - 347,955 6,415,778 Expenditure Volatility Reserve Fund 3,033,911 - - - 173,978 - 173,978 3,207,889 Extreme Events Reserve Fund 16,774,285 - - - 2,402,991 - 2,402,991 19,177,276 Pension Reserve Fund1 6,378,250 - 2,054,576 - - - (2,054,576) 4,323,674 Streets Funds 2,418,842 6,544,696 2,544,829 5,390,696 (541,964) - (1,932,793) 486,049 Drainage & Stormwater Funds 4,115,003 2,176,890 2,065,500 1,500,000 (221,268) - (1,609,878) 2,505,125 Grant Funds1 217,655 1,582,995 - 219,173 (190,000) - 1,173,822 1,391,477 Developer Contribution/Mitigation Funds 4,284,976 277,526 - 1,527,175 - - (1,249,649) 3,035,327 Special Assessment Districts 9,240,604 2,935,926 3,508,782 300,000 228,371 - (644,485) 8,596,119 Other Assessment Funds 198,754 1,046,314 - 246,564 (784,000) - 15,750 214,504 Debt Service Funds 244,715 307,115 - - 2,315,312 2,586,275 36,153 280,867 Water Utility Funds 14,668,988 44,885,026 36,228,506 14,320,000 (4,866,373) (10,007,603) (522,250) 14,146,737 Wastewater Utility Funds 13,373,234 11,430,731 10,343,588 1,317,500 (1,218,337) 93,955 (1,542,648) 11,830,586 Capital Replacement Funds 18,040,822 6,247,770 3,812,894 2,158,700 1,800,693 (91,326) 2,168,195 20,209,017 Trust Funds 1,628,891 30,690 - 80,000 (3,600) - (52,910) 1,575,981 City Housing Funds 5,879,451 149,444 222,860 - 27,732 - (45,684) 5,833,767 Total $132,835,659 $149,763,205 $133,446,523 $33,865,643 $10,659 $(7,418,699) $(10,119,602) $122,716,057 1 Expenditures in the fund are directly charged to the fund and are not included in the Operating Budget by Fund summary.

STATEMENT OF FUND BALANCES
Summary (Reflects Cost Allocation)
71 of 244 June 16, 2026, Item #22

GENERAL FUND
Fund Number: 1000
2022-23 2023-24 2024-25 2025-26 1 2025-26 1 2026-27
Actual Actual1 Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $13,155,789 $17,374,535 $20,460,626 $27,246,572 $27,246,572 $24,327,786

REVENUES
Taxes & Franchises
Property Tax 26,208,470 28,187,627 29,116,612 32,526,000 32,629,144 34,262,000 Sales Tax 16,023,706 15,780,684 18,754,250 17,025,000 18,798,125 16,911,000 Franchise Fees, TOT 3,603,409 3,913,510 3,674,658 3,828,961 3,846,644 3,946,335 Fees, Permits & Services 10,353,606 11,535,111 11,662,430 10,942,142 10,950,663 10,837,528 Use of Property, Grants, Investment Income, Other 4,049,881 5,728,675 6,738,446 7,615,744 8,780,890 6,191,219 Total General Fund Revenues 60,239,072 65,145,607 69,946,396 71,937,847 75,005,466 72,148,082 TOTAL FUNDS AVAILABLE 73,394,861 82,520,142 90,407,022 99,184,419 102,252,038 96,475,868

EXPENDITURES
Operating Expenses
Legislative and Admin. Services 726,194 761,629 925,478 1,023,468 1,001,608 2,618,071 Finance 1,691,480 2,029,173 2,106,669 2,346,204 2,204,091 6,459,615 Human Resources 1,093,391 2,259,773 1,718,165 1,764,896 1,507,135 3,307,624 Community Services 7,223,383 7,550,096 8,199,216 9,369,355 9,407,201 9,813,626 Development Services 4,820,979 6,754,462 5,704,961 7,544,707 6,079,694 6,176,548 Public Works 6,966,828 6,858,692 7,189,396 8,256,637 9,093,388 8,768,808 Fire 14,242,214 15,222,580 17,314,595 17,216,627 17,533,781 18,773,306 Law Enforcement 14,932,677 15,107,043 15,642,459 16,218,178 16,213,178 16,747,390 Total Operating Expenses 51,697,146 56,543,446 58,800,939 63,740,072 63,040,075 72,664,988 3 Capital Projects 161,083 84,000 120,000 20,000 20,000 - Programs 5,880 55,588 - - - -
Total Capital Projects/Programs 166,963 139,588 120,000 20,000 20,000 - TOTAL EXPENDITURES 51,864,109 56,683,034 58,920,939 63,760,072 63,060,075 72,664,988

OTHER SOURCES/USES
Reserve Funds Transfers In/(Out) (1,305,600) (772,355) (1,360,516) (1,806,408) (1,806,408) (2,924,924) All Other Transfers In/(Out) (2,869,187) (7,061,574) (3,979,254) (9,824,506) (9,824,506) (3,540,411) 2 INDIRECT COST In/(Out) - - - - - 7,004,503 3 Other Fund Balance Activity 18,570 2,457,451 1,100,255 - (3,233,263) - TOTAL OTHER SOURCES/USES (4,156,217) (5,376,478) (4,239,515) (11,630,914) (14,864,177) 539,168 NET FUND ACTIVITY 4,218,746 3,086,095 6,785,942 (3,453,139) (2,918,786) 22,262 2 One-Time Capital Improvement Transfer for High Priority Projects (6,700,000) 2 ENDING FUND BALANCE $17,374,535 $20,460,626 $27,246,572 $23,793,433 $24,327,786 $17,650,048 1 2
3 ABOUT
The General Fund is the City’s principal source for fire protection, law enforcement, parks and recreation, public works, planning and engineering and other operations that are not funded by dedicated or restricted sources. The primary source of revenues for the General Fund are property taxes, sales tax, and fees for services.

FY2026-27 transfer increase is funding one-time priority capital improvement projects. The General Fund is structurally balanced without this one time transfer of $6,700,000.

Community beneficial projects include Community Park Swim Center Pool Deck and Plaster replacement, Community Park Enhancements, Poway Center for Performing Arts FY2025-26 transfer increase is to pay off the 2012 Refunding Certificate of Participation debt related to realize significant interest cost avoidance savings versus paying off and accruing interest costs through 2033. Also includes transfer to the Capital Improvement Fund to fund high priority projects.

FY2026-27 is the first year for the implementation of the new Cost Allocation Plan (Plan) methodology as recommended by the third party consultant experts who performed the update, Matrix. This methodology is in alignement with industry best practices and supported by recognized government accounting standards. The expenditures in the General Fund by department appear in this form to be elevated compared to previous years; however per the Consultants recommendation, a new "INDIRECT COST In/(out)" line has been added to reflect the General Fund recovery of these costs as detailed in the Plan. The projected impact of the new Plan implementation on the Water and Sewer enterprises results in no additional cost burden for water services and a reduction in operational costs for sewer services 72 of 244 June 16, 2026, Item #22
I
2022-23 2023-24 2024-25 2025-26 1 2025-26 1 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $6,893,769 $6,539,058 $8,301,343 $7,709,632 $7,709,632 $1,941,670 REVENUES 40,576 413,129 - - - -
TOTAL FUNDS AVAILABLE 6,934,345 6,952,186 8,301,343 7,709,632 7,709,632 1,941,670

EXPENDITURES
Operating Expenses - - - - - -
Legislative and Admin. Services - - - - - -
Finance Department - - - - - -
Human Resources Department - - - - - -
Community Services - - - - - -
Development Services - - - - - -
Public Works - - - - - -
Fire Department - - - - - -
Law Enforcement - - - - - -
Total Operating Expenses - - - - - -
Capital Projects 395,287 350,844 591,711 7,671,827 7,767,962 6,805,835 Programs - - - - - -
Total Capital Projects/Programs 395,287 350,844 591,711 7,671,827 7,767,962 6,805,835 TOTAL EXPENDITURES 395,287 350,844 591,711 7,671,827 7,767,962 6,805,835

OTHER SOURCES/USES
TRANSFERS In/(Out) - - - 2,000,000 2,000,000 6,700,000 LOANS In/(Out) - 1,700,000 - - - -

OTHER FUND BALANCE ACTIVITY - - - - - -
TOTAL OTHER SOURCES/USES - 1,700,000 - 2,000,000 2,000,000 6,700,000 NET FUND ACTIVITY (354,711) 1,762,285 (591,711) (5,671,827) (5,767,962) (105,835) ENDING FUND BALANCE $6,539,058 $8,301,343 $7,709,632 $2,037,805 $1,941,670 $1,835,835 ABOUT

CAPITAL IMPROVEMENT FUND
This fund was created by a transfer from the General Fund to establish a funding source for various community reinvestment Capital Improvement Projects. The original source of funds was a distribution from the Redevelopment Property Tax Trust Fund, associated with dissolution of the Redevelopment Agency. Allocating these funds for community reinvestment purposes is intended to mitigate in part the loss of Redevelopment as a financing tool for the City's Capital Improvement Program.

Fund: 1060
73 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 1 2025-26 1 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $4,809,518 $5,099,652 $5,221,680 $5,524,017 $5,524,017 $6,067,823

REVENUES - - - - - -
TOTAL FUNDS AVAILABLE 4,809,518 5,099,652 5,221,680 5,524,017 5,524,017 6,067,823

EXPENDITURES
Operating Expenses
Legislative and Admin. Services - - - - - -
Finance Department - - - - - -
Human Resources Department - - - - - -
Community Services - - - - - -
Development Services - - - - - -
Public Works - - - - - -
Fire Department - - - - - -
Law Enforcement - - - - - -
Total Operating Expenses - - - - - -
Capital Projects - - - - - -
Programs - - - - - -
Total Capital Projects/Programs - - - - - -

TOTAL EXPENDITURES - - - - - -

OTHER SOURCES/USES
TRANSFERS In/(Out) 290,134 122,028 302,337 543,806 543,806 347,955 RDA LOANS In/(Out) - - - - - -
LOANS In/(Out) - - - - - -

OTHER FUND BALANCE ACTIVITY - - - - - -
TOTAL OTHER SOURCES/USES 290,134 122,028 302,337 543,806 543,806 347,955 NET FUND ACTIVITY 290,134 122,028 302,337 543,806 543,806 347,955 ENDING FUND BALANCE $5,099,652 $5,221,680 $5,524,017 $6,067,823 $6,067,823 $6,415,778 ABOUT
This fund was created by transfers from the General Fund consistent with the General Fund Reserve Policy adopted in October 2015. It will be drawn upon as necessary to help mitigate actions by the State, possible reductions in State funding, or unforeseen effects of the economy.

REVENUE VOLATILITY RESERVE FUND
Fund: 1100
74 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 1 2025-26 1 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $2,404,760 $2,549,826 $2,610,840 $2,762,009 $2,762,009 $3,033,911

REVENUES - - - - - -
TOTAL FUNDS AVAILABLE 2,404,760 2,549,826 2,610,840 2,762,009 2,762,009 3,033,911

EXPENDITURES
Operating Expenses - - - - - -
Legislative and Admin. Services - - - - - - Finance Department - - - - - -
Human Resources Department - - - - - -
Community Services - - - - - -
Development Services - - - - - -
Public Works - - - - - -
Fire Department - - - - - -
Law Enforcement - - - - - -
Total Operating Expenses - - - - - -
Capital Projects - - - - - -
Programs - - - - - -
Total Capital Projects/Programs - - - - - -

TOTAL EXPENDITURES - - - - - -

OTHER SOURCES/USES
TRANSFERS In/(Out) 145,066 61,014 151,169 271,902 271,902 173,978 RDA LOANS In/(Out) - - - - - -
LOANS In/(Out) - - - - - -

OTHER FUND BALANCE ACTIVITY - - - - - -
TOTAL OTHER SOURCES/USES 145,066 61,014 151,169 271,902 271,902 173,978 NET FUND ACTIVITY 145,066 61,014 151,169 271,902 271,902 173,978 ENDING FUND BALANCE $2,549,826 $2,610,840 $2,762,009 $3,033,911 $3,033,911 $3,207,889 ABOUT
This fund was created by transfers from the General Fund consistent with the General Fund Reserve Policy adopted in October 2015. It will be drawn upon as necessary to address major, unanticipated non-emergency expenditures.

EXPENDITURE VOLATILITY RESERVE FUND
Fund: 1110
75 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 1 2025-26 1 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $12,407,806 $14,090,952 $14,680,265 $15,587,275 $15,587,275 $16,774,285

REVENUES - - - - - -
TOTAL FUNDS AVAILABLE 12,407,806 14,090,952 14,680,265 15,587,275 15,587,275 16,774,285

EXPENDITURES
Operating Expenses - - - - - -
Legislative and Admin. Services - - - - - -
Finance Department - - - - - -
Human Resources Department - - - - - -
Community Services - - - - - -
Development Services - - - - - -
Public Works - - - - - -
Fire Department - - - - - -
Law Enforcement - - - - - -
Total Operating Expenses - - - - - -
Capital Projects - - - - - -
Programs - - - - - -
Total Capital Projects/Programs - - - - - -

TOTAL EXPENDITURES - - - - - -

OTHER SOURCES/USES
TRANSFERS In/(Out) 870,400 214,805 613,899 907,010 907,010 2,402,991 RDA LOANS In/(Out) - - - - - -
LOANS In/(Out) 812,746 374,508 293,111 251,000 280,000 -

OTHER FUND BALANCE ACTIVITY - - - - - -
TOTAL OTHER SOURCES/USES 1,683,146 589,313 907,010 1,158,010 1,187,010 2,402,991 NET FUND ACTIVITY 1,683,146 589,313 907,010 1,158,010 1,187,010 2,402,991 ENDING FUND BALANCE $14,090,952 $14,680,265 $15,587,275 $16,745,285 $16,774,285 $19,177,276 ABOUT
This fund was created by transfers from the General Fund consistent with the General Fund Reserve Policy adopted in October 2015. It will be drawn upon as necessary for extreme events, including natural disasters. Expenditures from this fund may be subject to State (OES) or Federal (FEMA) reimbursement. The LOANS In/(Out) activity presented above reflects the $2.0 million appropriation of funds for the Poway Emergency Assistance Recovery Loan (PEARL) program and the subsequent repayments to the Extreme Events Reserve Fund of the amount not needed for the program or of loan repayments received.

EXTREME EVENTS RESERVE FUND
Fund: 1120
76 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 1 2025-26 1 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $1,299,651 $1,299,651 $5,084,453 $5,082,933 $5,082,933 $6,378,250

REVENUES - - - - - -
TOTAL FUNDS AVAILABLE 1,299,651 1,299,651 5,084,453 5,082,933 5,082,933 6,378,250

EXPENDITURES
Operating Expenses - - - - - -
Legislative and Admin. Services - - 98,859 100,699 100,699 81,722 Finance Department - - 187,078 209,790 209,790 187,961 Human Resources Department - - 62,040 92,308 92,308 57,206 Community Services - - 174,147 260,140 260,140 310,545 Development Services - - 219,358 159,441 159,441 245,167 Public Works - - 391,865 184,615 184,615 196,133 Fire Department - - 809,695 930,953 930,953 975,842 Law Enforcement - - - - - -
Total Operating Expenses - - 1,943,042 1,937,946 1,937,946 2,054,576 Capital Projects - - - - - -
Programs - - - - - -
Total Capital Projects/Programs - - - - - -
TOTAL EXPENDITURES - - 1,943,042 1,937,946 1,937,946 2,054,576

OTHER SOURCES/USES
TRANSFERS In/(Out) - 3,784,802 1,941,522 - 3,233,263 - RDA LOANS In/(Out) - -- - - -
LOANS In/(Out) - -- - - -

OTHER FUND BALANCE ACTIVITY - -- - - -
TOTAL OTHER SOURCES/USES - 3,784,802 1,941,522 - 3,233,263 - NET FUND ACTIVITY - 3,784,802 (1,520) (1,937,946) 1,295,317 (2,054,576) ENDING FUND BALANCE $1,299,651 $5,084,453 $5,082,933 $3,144,987 $6,378,250 $4,323,674 ABOUT

PENSION RESERVE FUND
Fund: 1040
This fund was created by transfers from the General Fund consistent with the Pension Reserve & Funding Policy adopted in November 2021. Per the Policy, up to 50% of a fiscal year's audited increase in General Fund unassigned fund balance may be transferred to the Pension Reserve Fund. The Pension Reserve Fund will be drawn upon as necessary to mitigate pension expenses.
77 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $5,992,032 $5,980,942 $6,803,211 $6,546,246 $6,546,246 $2,418,842 REVENUES 4,918,964 4,122,177 5,857,691 5,946,032 6,404,626 6,544,696 TOTAL FUNDS AVAILABLE 10,910,995 10,103,119 12,660,903 12,492,278 12,950,872 8,963,538

EXPENDITURES
Operating Expenses - - - - - -
Legislative and Admin. Services - - - - - -
Finance Department - - - - - -
Human Resources Department - - - - - -
Community Services - - - - - -
Development Services - 7,500 7,500 7,500 7,500 480,022 Public Works 800,977 1,930,884 927,856 1,739,063 1,796,574 2,064,807 Fire Department - - - - - -
Law Enforcement - - - - - -
Total Operating Expenses 800,977 1,938,384 935,356 1,746,563 1,804,074 2,544,829 Capital Projects 4,117,162 1,361,524 5,179,301 5,187,859 8,727,956 5,390,696 Programs - - - - - -
Total Capital Projects/Programs 4,117,162 1,361,524 5,179,301 5,187,859 8,727,956 5,390,696 TOTAL EXPENDITURES 4,918,139 3,299,908 6,114,657 6,934,422 10,532,030 7,935,525

OTHER SOURCES/USES
TRANSFERS In/(Out) (11,914) - - - - -
INDIRECT COST In/(Out) - - - - - (541,964)
RDA LOANS In/(Out) - - - - - -
LOANS In/(Out) - - - - - -

OTHER FUND BALANCE ACTIVITY - - - - - -
TOTAL OTHER SOURCES/USES (11,914) - - - - (541,964) NET FUND ACTIVITY (11,089) 822,269 (256,965) (988,390) (4,127,404) (1,932,793) ENDING FUND BALANCE $5,980,942 $6,803,211 $6,546,246 $5,557,856 $2,418,842 $486,049 ABOUT
These funds are used to finance the construction, repair and maintenance of City streets, funded by developer fees, a special regional sales tax and from State gasoline taxes.

STREETS FUNDS
Fund Numbers: 21xx | 22xx
78 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $4,528,258 $5,118,897 $5,944,914 $6,870,484 $6,870,484 $4,115,003 REVENUES 1,808,320 2,007,333 2,218,599 2,111,884 2,224,267 2,176,890 TOTAL FUNDS AVAILABLE 6,336,577 7,126,231 8,163,513 8,982,368 9,094,752 6,291,893

EXPENDITURES
Operating Expenses
Legislative and Admin. Services 16,322 14,938 21,873 25,538 25,538 - Finance Department 33,880 30,442 42,420 50,074 50,074 - Human Resources Department 32,797 31,281 46,942 53,986 43,809 - Community Services - - - - - -
Development Services 27,444 25,005 30,468 42,657 42,657 271,694 Public Works 697,060 751,471 905,735 1,291,093 1,291,093 1,793,806 Fire Department - - - - - -
Law Enforcement - - - - - -
Total Operating Expenses 807,503 853,137 1,047,438 1,463,348 1,453,171 2,065,500 Capital Projects 410,178 328,180 245,591 1,679,000 3,647,554 1,500,000 Programs - - - - - -
Total Capital Projects/Programs 410,178 328,180 245,591 1,679,000 3,647,554 1,500,000 TOTAL EXPENDITURES 1,217,681 1,181,317 1,293,029 3,142,348 5,100,725 3,565,500

OTHER SOURCES/USES
TRANSFERS In/(Out) - - - - - -
INDIRECT COST In/(Out) - - - - - (244,513)
RDA LOANS In/(Out) - - - 120,977 120,977 23,245

OTHER FUND BALANCE ACTIVITY - - - - - -
TOTAL OTHER SOURCES/USES - - - 120,977 120,977 (221,268) NET FUND ACTIVITY 590,639 826,016 925,571 (909,487) (2,755,481) (1,609,878) ENDING FUND BALANCE $5,118,896 $5,944,914 $6,870,484 $5,960,997 $4,115,003 $2,505,125 ABOUT
These funds are used to finance drainage maintenance activities, construction of flood control and drainage improvements, and for stormwater program activities. The primary sources of revenue are from property tax assessments and development impact fees.

DRAINAGE & STORMWATER FUNDS
Fund Numbers: 2310 | 2320
79 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $1,866,964 $2,141,927 $2,275,450 $2,493,452 $2,493,452 $217,655 REVENUES 805,721 1,040,503 1,494,242 1,755,167 1,882,243 1,582,995 TOTAL FUNDS AVAILABLE 2,672,684 3,182,430 3,769,692 4,248,619 4,375,694 1,800,650

EXPENDITURES
Operating Expenses
Legislative and Admin. Services - - - - - -
Finance Department - - - - - -
Human Resources Department - - - - - -
Community Services 4,123 3,775 2,319 4,000 2,139 - Development Services - - - - - -
Public Works - - - - - -
Fire Department - 109,737 - - - -
Law Enforcement - - - - - -
Total Operating Expenses 4,123 113,512 2,319 4,000 2,139 - Capital Projects 209,879 458,282 747,574 286,579 314,495 146,315 Programs 155,471 169,915 340,188 3,529,558 3,646,742 72,858 Total Capital Projects/Programs 365,350 628,197 1,087,762 3,816,137 3,961,237 219,173 TOTAL EXPENDITURES 369,473 741,709 1,090,081 3,820,137 3,963,376 219,173

OTHER SOURCES/USES
TRANSFERS In/(Out) (161,285) (165,271) (186,159) (194,000) (194,663) (190,000) LOANS In/(Out) - - - - - -

GRANTS OUTSTANDING - - - - - -

OTHER FUND BALANCE ACTIVITY - - - - - -
TOTAL OTHER SOURCES/USES (161,285) (165,271) (186,159) (194,000) (194,663) (190,000) NET FUND ACTIVITY 274,963 133,523 218,002 (2,258,970) (2,275,797) 1,173,822 ENDING FUND BALANCE $2,141,927 $2,275,450 $2,493,452 $234,482 $217,655 $1,391,477 ABOUT
These funds are used to account for various grants that are received by the City. Grant programs available to the City include Federal Community Development Block Grants (CDBG), and various State grant programs for transportation improvements, recycling, law enforcement, and traffic safety.

GRANT FUNDS
Fund Numbers: 24xx | 25xx | 28xx
80 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $2,912,204 $4,639,744 $5,369,681 $5,803,404 $5,803,404 $4,284,976 REVENUES 1,727,541 746,437 718,315 1,100,527 813,623 277,526 TOTAL FUNDS AVAILABLE 4,639,744 5,386,181 6,087,997 6,903,931 6,617,027 4,562,502

EXPENDITURES
Operating Expenses
Legislative and Admin. Services - - - - - -
Finance Department - - - - - -
Human Resources Department - - - - - -
Community Services - - - - - -
Development Services - - - - - -
Public Works - - - - - -
Fire Department - - - - - -
Law Enforcement - - - - - -
Total Operating Expenses - - - - - -
Capital Projects - 16,500 284,593 1,000,000 2,172,443 975,000 Programs - - - - 159,607 552,175
Total Capital Projects/Programs - 16,500 284,593 1,000,000 2,332,051 1,527,175 TOTAL EXPENDITURES - 16,500 284,593 1,000,000 2,332,051 1,527,175

OTHER SOURCES/USES
TRANSFERS In/(Out) - - - - - -
LOANS In/(Out) - - - - - -

OTHER FUND BALANCE ACTIVITY - - - - - -

TOTAL OTHER SOURCES/USES - - - - - -
NET FUND ACTIVITY 1,727,541 729,937 433,723 100,527 (1,518,428) (1,249,649) ENDING FUND BALANCE $4,639,744 $5,369,681 $5,803,404 $5,903,931 $4,284,976 $3,035,327 ABOUT
These funds are used for acquisition and preservation of habitat financed by development fees, for financing public improvements or services that benefit the properties against which the assessments are levied, and to support fire suppression operations.

DEVELOPER CONTRIBUTION/MITIGATION FUNDS
Fund Numbers: 2510 | 2520 | 2580 | 4110 | 4220
81 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $8,802,148 $9,620,940 $10,436,299 $10,420,224 $10,420,224 $9,240,604 REVENUES 2,782,082 2,942,977 3,058,728 2,857,026 3,256,173 2,935,926 TOTAL FUNDS AVAILABLE 11,584,230 12,563,917 13,495,027 13,277,250 13,676,397 12,176,530

EXPENDITURES
Operating Expenses - - - - - - Legislative and Admin. Services 38,379 36,761 50,092 49,844 49,844 - Finance Department 56,341 54,116 67,513 71,597 69,449 - Human Resources Department 35,554 36,602 54,229 63,979 63,979 - Community Services - - - - - - Development Services - - - - - - Public Works 2,301,531 2,450,569 2,821,674 3,350,044 3,756,228 3,508,782 Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses 2,431,805 2,578,049 2,993,509 3,535,464 3,939,500 3,508,782 Capital Projects 21,086 53,137 627,041 282,300 1,075,848 300,000 Programs - - - - - - Total Capital Projects/Programs 21,086 53,137 627,041 282,300 1,075,848 300,000 TOTAL EXPENDITURES 2,452,891 2,631,186 3,620,549 3,817,764 5,015,348 3,808,782

OTHER SOURCES/USES
TRANSFERS In/(Out) 489,601 503,568 545,746 545,746 579,555 545,746 INDIRECT COST In/(Out) - - - - - (317,375) LOANS In/(Out) - - - - - -

OTHER FUND BALANCE ACTIVITY - - - - - - TOTAL OTHER SOURCES/USES 489,601 503,568 545,746 545,746 579,555 228,371 NET FUND ACTIVITY 818,793 815,359 (16,075) (414,992) (1,179,620) (644,485) ENDING FUND BALANCE $9,620,940 $10,436,299 $10,420,224 $10,005,232 $9,240,604 $8,596,119 ABOUT
These funds are used to finance services and improvements that benefit the properties against which the assessments are levied.

Individual funds are used to account for the City's six landscape maintenance districts, and the lighting district.

SPECIAL ASSESSMENT DISTRICT FUNDS
Fund Numbers: 2590 | 26xx | 27xx
82 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $836,934 $838,994 $757,136 $516,265 $516,265 $198,754 REVENUES 1,064,864 1,083,288 1,080,269 1,053,255 1,053,333 1,046,314 TOTAL FUNDS AVAILABLE 1,901,798 1,922,282 1,837,405 1,569,519 1,569,597 1,245,068

EXPENDITURES
Operating Expenses
Legislative and Admin. Services - - - - - -
Finance Department 29 - - - - -
Human Resources Department - - - - - -
Community Services - - - - - -
Development Services - - - - - -
Public Works - - - - - -
Fire Department - - - - - -
Law Enforcement - - - - - -
Total Operating Expenses 29 - - - - -
Capital Projects - - - - - -
Programs 276,833 382,163 477,596 250,255 586,380 246,564 Total Capital Projects/Programs 276,833 382,163 477,596 250,255 586,380 246,564 TOTAL EXPENDITURES 276,862 382,163 477,596 250,255 586,380 246,564

OTHER SOURCES/USES
TRANSFERS In/(Out) (651,592) (647,590) (648,690) (644,000) (650,000) (650,000) LOANS In/(Out) 19,987 19,987 19,987 19,987 19,987 (134,000) DEBT SERVICE (154,337) (155,380) (214,841) (154,337) (154,451) -

OTHER FUND BALANCE ACTIVITY - - - - - -
TOTAL OTHER SOURCES/USES (785,942) (782,983) (843,545) (778,350) (784,464) (784,000) NET FUND ACTIVITY 2,061 (81,858) (240,871) 24,650 (317,511) 15,750 ENDING FUND BALANCE $838,994 $757,136 $516,265 $540,915 $198,754 $214,504 ABOUT
These funds are used to account for specific services supported by assessments and fees, including Fire Protection assessments, which are transferred to the General Fund for fire suppression and emergency operations, the 800 MHz regional emergency communications system, and the Household Hazardous Waste program, funded from fees on waste collection bills.

OTHER ASSESSMENT FUNDS
Fund Numbers: 2500 | 28xx
83 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $(145,496) $110,353 $263,054 $140,888 $140,888 $244,715 REVENUES 301,287 318,953 310,493 296,700 311,842 307,115 TOTAL FUNDS AVAILABLE 155,791 429,306 573,546 437,588 452,730 551,830

TOTAL EXPENDITURES - - - - - -

OTHER SOURCES/USES
TRANSFERS In/(Out) 2,375,601 3,241,130 3,226,330 8,359,112 8,973,160 2,315,312 LOANS In/(Out) - - - - - -
DEBT SERVICE/REFUNDS (2,271,612) (3,523,203) (3,531,127) (8,454,115) (9,181,176) (2,586,275) OTHER FUND BALANCE ACTIVITY (149,428) 115,821 (127,861) - - - TOTAL OTHER SOURCES/USES (45,439) (166,252) (432,658) (95,003) (208,016) (270,963) NET FUND ACTIVITY 255,849 152,701 (122,166) 201,697 103,827 36,153 ENDING FUND BALANCE $110,353 $263,054 $140,888 $342,585 $244,715 $280,867 ABOUT
These funds record the revenues and expenditures associated with financing of the City's general debt. Currently the Debt Service Funds record activity regarding outstanding Certificates of Participation and a portion of the Pension Obligation Bonds not recorded in other funds such as the Water and Wastewater Funds.

DEBT SERVICE FUNDS
Fund Numbers: 3110 | 3120
84 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $23,581,662 $20,851,122 $15,487,836 $17,020,143 $17,020,143 $14,668,988 REVENUES 30,201,752 32,786,358 41,242,355 42,718,833 42,727,093 44,885,026 TOTAL FUNDS AVAILABLE 53,783,413 53,637,480 56,730,191 59,738,976 59,747,237 59,554,014

EXPENDITURES
Operating Expenses
Legislative and Admin. Services 790,860 798,919 893,338 904,759 904,759 - Finance Department 1,836,697 1,854,495 1,874,185 2,187,575 2,078,196 - Human Resources Department 740,387 795,638 833,080 965,180 965,180 - Community Services - - - - - -
Development Services 760,981 671,217 665,512 796,181 796,181 324,504 Public Works 22,296,544 24,134,218 29,422,690 33,079,448 31,029,448 35,904,002 Fire Department - - - - - -
Law Enforcement - - - - - -
Total Operating Expenses 26,425,469 28,254,489 33,688,805 37,933,143 35,773,765 36,228,506 Capital Projects 4,684,589 7,913,427 17,639,716 6,615,000 24,714,075 14,320,000 Programs - - - - - -
Total Capital Projects/Programs 4,684,589 7,913,427 17,639,716 6,615,000 24,714,075 14,320,000 TOTAL EXPENDITURES 31,110,057 36,167,916 51,328,521 44,548,143 60,487,840 50,548,506

OTHER SOURCES/USES
TRANSFERS In/(Out) (260,919) (901,856) (594,357) (595,320) (595,320) (479,220) INDIRECT COST In/(Out) - - - - - (4,497,755)
RDA/OTHER LOANS In/(Out) 98,269 88,092 98,857 104,253 101,217 110,602 DEBT SERVICE (987,970) (2,671,780) (2,716,598) (3,592,564) (3,592,564) (3,592,397) BOND PROCEEDS - 1,710,254 14,432,018 - 19,496,257 13,600,000 OTHER FUND BAL. ACTIVITY (671,614) (206,438) 398,554 - -- TOTAL OTHER SOURCES/USES (1,822,235) (1,981,728) 11,618,473 (4,083,631) 15,409,590 5,141,230 NET FUND ACTIVITY (2,730,540) (5,363,286) 1,532,307 (5,912,941) (2,351,156) (522,250) 1 ENDING FUND BALANCE $20,851,122 $15,487,836 $17,020,143 $11,107,202 $14,668,988 $14,146,737 ABOUT
Water Utility Funds include the Water Utility Operating Fund, an enterprise fund that is self-supported by charges paid by users, the Water Utilities Improvement Fund, which is used to account for development fees collected to fund improvements that increase the system's capacity, and the Water Acquisition Fund which is used to account for the proceeds of water revenue bonds issued to fund water infrastructure improvements.

WATER UTILITY FUNDS
Fund Numbers: 5100 | 5110 | 5120 | 5130
1 The Water Enterprise for FY 2026-27 includes a use of fund balance over the short term, being addressed through subsequent year approved Water rate adjustments.
85 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Estimated Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $17,207,737 $20,102,331 $20,545,993 $21,788,440 $21,788,440 $13,373,234 REVENUES 11,286,843 10,944,129 11,903,304 11,581,168 12,030,129 11,430,731 TOTAL FUNDS AVAILABLE 28,494,580 31,046,460 32,449,297 33,369,608 33,818,569 24,803,965

EXPENDITURES
Operating Expenses
Legislative and Admin. Services 301,835 299,880 370,434 390,667 390,667 - Finance Department 1,098,941 1,081,881 1,161,667 1,426,443 1,355,121 - Human Resources Department 188,270 187,637 263,818 308,016 308,016 - Community Services - - - - - - Development Services 97,861 89,553 81,386 137,007 137,007 324,504 Public Works 7,587,178 7,839,249 8,122,137 9,940,198 9,940,198 10,019,084 Fire Department - - - - - - Law Enforcement - - - - - - Total Operating Expenses 9,274,085 9,498,200 9,999,442 12,202,331 12,131,009 10,343,588 Capital Projects - 17,600 - 4,145,185 8,040,384 1,317,500 Programs - - - - - - Total Capital Projects/Programs - 17,600 - 4,145,185 8,040,384 1,317,500 TOTAL EXPENDITURES 9,274,085 9,515,800 9,999,442 16,347,516 20,171,393 11,661,088

OTHER SOURCES/USES
TRANSFERS In/(Out) (101,996) (341,389) (229,624) (229,624) (229,624) (229,624) INDIRECT COST In/(Out) - - - - - (1,039,866) RDA LOANS In/(Out) 46,812 48,217 49,663 49,663 49,663 51,153 CFD #88-1/STREET LOANS In/(Out) 3,274 2,332 585 - - - DEBT SERVICE (32,982) (33,852) (35,903) (93,981) (93,981) (93,955) OTHER FUND BAL. ACTIVITY 966,728 (659,975) (446,137) - - - TOTAL OTHER SOURCES/USES 881,836 (984,667) (661,415) (273,942) (273,942) (1,312,291) NET FUND ACTIVITY 2,894,594 443,662 1,242,446 (5,040,290) (8,415,205) (1,542,648) ENDING FUND BALANCE $20,102,331 $20,545,993 $21,788,440 $16,748,149 $13,373,234 $11,830,586 ABOUT
Wastewater Utility Funds include the Wastewater Utility Operating Fund, an enterprise fund that is self-supported by charges paid by users, and the Wastewater Utilities Improvement Fund, which is used to account for development fees collected to fund improvements that increase the system's capacity.

WASTEWATER UTILITY FUNDS
Fund Numbers: 5200 | 5210
1 The Wastewater Enterprise for FY 2026-27 includes a use of fund balance over the short term, being addressed through subseque nt year approved Wastewater rate adjustments begging in Calendar Year 2028. 86 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $14,489,982 $15,118,657 $18,123,154 $18,486,975 $18,486,975 $18,040,822 REVENUES 3,866,384 4,385,022 5,392,448 6,159,542 6,323,980 6,247,770 TOTAL FUNDS AVAILABLE 18,356,366 19,503,679 23,515,602 24,646,517 24,810,955 24,288,592

EXPENDITURES
Operating Expenses
Legislative and Admin. Services 39,262 38,624 82,607 62,017 62,017 - Finance Department 895,271 1,605,223 1,905,255 1,506,315 1,506,315 1,764,263 Human Resources Department 59,835 59,210 106,087 101,705 101,705 - Community Services - - - - - -
Development Services 34,883 30,645 140,709 103,385 103,385 332,377 Public Works 1,436,281 1,309,747 1,459,591 1,733,756 1,733,756 1,716,254 Fire Department - - - - - -
Law Enforcement - - - - - -
Total Operating Expenses 2,465,532 3,043,449 3,694,250 3,507,178 3,507,178 3,812,894 Capital Projects 954,398 1,387,393 3,018,093 1,881,800 4,913,735 2,158,700 Programs - 42,186 - - - -
Total Capital Projects/Programs 954,398 1,429,579 3,018,093 1,881,800 4,913,735 2,158,700 TOTAL EXPENDITURES 3,419,930 4,473,028 6,712,343 5,388,978 8,420,913 5,971,594

OTHER SOURCES/USES
TRANSFERS In/(Out) 217,634 3,119,904 1,711,364 1,711,364 1,711,364 2,163,724 INDIRECT COST In/(Out) - - - - - (363,031)
LOANS In/(Out) (19,986) (19,986) (19,987) 7,964 7,964 141,964 DEBT SERVICE (17,776) (18,245) (19,350) (68,548) (68,548) (50,638) OTHER FUND BAL. ACTIVITY 2,349 10,831 11,689 - - - TOTAL OTHER SOURCES/USES 182,221 3,092,504 1,683,716 1,650,780 1,650,780 1,892,019 NET FUND ACTIVITY 628,675 3,004,498 363,821 2,421,344 (446,154) 2,168,195 ENDING FUND BALANCE $15,118,657 $18,123,154 $18,486,975 $20,908,319 $18,040,822 $20,209,017 ABOUT
The capital replacement funds are used to finance the replacement of City vehicles, major equipment and rehabilitation of public facilities. The revenue for this equipment replacement comes from rental fees charged to each of the divisions that have been assigned vehicles or equipment and the sale of surplus property and equipment. The Transfers-In fund the rehabilitation of public facilities. A facilities need assessment was recently completed, and future contributions will need to be increased for the next several budget cycles to ensure sufficient funding of necessary rehabilitation projects over the next ten years.

CAPITAL REPLACEMENT FUNDS
Fund Numbers: 6110 | 6170 | 6180
87 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $1,745,109 $1,765,601 $1,885,683 $1,815,562 $1,815,562 $1,628,891 REVENUES 26,920 191,210 122,187 28,130 100,135 30,690 TOTAL FUNDS AVAILABLE 1,772,030 1,956,811 2,007,871 1,843,692 1,915,697 1,659,581

EXPENDITURES
Operating Expenses
Legislative and Admin. Services - - - - - -
Finance Department - - - - - -
Human Resources Department - - - - - -
Community Services - - - - - -
Development Services - - - - - -
Public Works - - - - - -
Fire Department - - - - - -
Law Enforcement - - - - - -
Total Operating Expenses - - - - - -
Capital Projects - 43,913 49,088 - 146,348 80,000
Programs 4,103 22,526 137,431 - 136,859 -
Total Capital Projects/Programs 4,103 66,439 186,518 - 283,206 80,000 TOTAL EXPENDITURES 4,103 66,439 186,518 - 283,206 80,000

OTHER SOURCES/USES
TRANSFERS In/(Out) (2,325) (4,689) (5,791) (3,600) (3,600) (3,600)

DEVELOPER DEPOSITS - - - - - -

OTHER FUND BALANCE ACTIVITY - - - - - -
TOTAL OTHER SOURCES/USES (2,325) (4,689) (5,791) (3,600) (3,600) (3,600) NET FUND ACTIVITY 20,492 120,082 (70,122) 24,530 (186,671) (52,910) ENDING FUND BALANCE $1,765,601 $1,885,683 $1,815,562 $1,840,092 $1,628,891 $1,575,981 ABOUT
Fund Numbers: 2540 | 2850 | 71xx | 74xx | 76xx | 77xx | 78xx

TRUST FUNDS
Trust funds are used to account for proprietary trusts that have been donated to the City for specific, designated uses. This fund group includes 23 individual funds, which include the Library Endowment, Tree Trust, Sensitive Lands Acquisition, and various trusts for park improvements and law enforcement uses.88 of 244 June 16, 2026, Item #22 2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget

FUNDS AVAILABLE
Beginning Fund Balance (July 1) $5,207,394 $5,093,567 $5,189,322 $5,805,254 $5,805,254 $5,879,451 REVENUES 404,264 218,154 650,509 96,917 270,302 149,444 TOTAL FUNDS AVAILABLE 5,611,659 5,311,720 5,839,831 5,902,171 6,075,556 6,028,895

EXPENDITURES
Operating Expenses
Legislative and Admin. Services - - - - - -
Finance Department - - - - - -
Human Resources Department - - - - - -
Community Services - - - - - -
Development Services 497,421 61,340 50,926 222,860 202,860 222,860 Public Works - - - - - -
Fire Department - - - - - -
Law Enforcement - - - - - -
Total Operating Expenses 497,421 61,340 50,926 222,860 202,860 222,860 Capital Projects 85,449 120,836 49,854 - 61,519 -
Programs - - - - - -
Total Capital Projects/Programs 85,449 120,836 49,854 - 61,519 - TOTAL EXPENDITURES 582,870 182,177 100,780 222,860 264,379 222,860

OTHER SOURCES/USES
TRANSFERS In/(Out) - - - - - -
RDA LOANS In/(Out) 64,778 66,723 68,724 68,274 68,274 27,732

DEBT SERVICE - - - - - -
OTHER FUND BALANCE ACTIVITY - (6,945) (2,521) - - - TOTAL OTHER SOURCES/USES 64,778 59,778 66,203 68,274 68,274 27,732 NET FUND ACTIVITY (113,828) 95,755 615,932 (57,669) 74,197 (45,684) ENDING FUND BALANCE $5,093,567 $5,189,322 $5,805,254 $5,747,585 $5,879,451 $5,833,767 ABOUT

CITY HOUSING FUNDS
Fund Number: 2900
Housing Funds are used to increase the supply of housing for low and moderate income residents under the direction of the Poway Housing Authority. Effective February 1, 2012, redevelopment agencies were dissolved by State Legislative action. This action eliminated the 20% share of tax increment revenue set aside for housing. The source of funds for City Housing is now limited to Housing Special Programs and income produced by Housing Authority properties (Fund 2900). 89 of 244 June 16, 2026, Item #22

TRANSFERS OUT
TRANSFERS IN General Fund
Volatility & Extreme
Event Reserve Funds Grant Funds
Other
Assessment
Funds Water Fund Sewer Fund Trust Funds
Debt
Service
Funds Total Transfers In
General Fund $- $- $190,000 $650,000 $- $- $6,000 $- $846,000 Special Assessment District Funds 574,269 - - - - - - - $574,269 Debt Service Funds 2,315,312 - - - - - - $2,315,312 Capital Replacement Building Funds 1,496,830 - - - 479,220 183,310 - 4,364 $2,163,724 Capital Replacement Equipment Funds - - - 134,000 - - - - $134,000 Capital Improvement Fund 6,700,000 - - - - - - - $6,700,000 Volatility & Extreme Event Reserve Funds 2,924,924 - - - - - - - $2,924,924 Total Transfers Out $14,011,335 $- $190,000 $784,000 $479,220 $183,310 $6,000 $4,364 $15,658,229 ABOUT

TRANSFERS BY FUND GROUP
This schedule shows the inter-fund transfers for the City for FY 2026-27. Tran sfers are generally required to maintain proper separation of financial activity between funds while allowing revenues or expenditures to be reflected within the appropriate department, division, or project. For example, the Special Assessment District Funds are receiving (transfe r in) $650,000 from the General Fund (transfer out) to reimburse the districts for expenditures on services that benefit the City at large. 90 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget

DEBT ISSUE NAME
2005 Refunding COPs
Principal $220,000 $230,000 $240,000 $250,000 $250,000 $265,000 Interest 49,275 39,150 28,575 17,550 17,550 5,963
2005 Refunding COPs Subtotal 269,275 269,150 268,575 267,550 267,550 270,963 2012 Refunding COPs
Principal 665,000 685,000 710,000 6,720,000 6,470,000 - Interest 264,258 244,308 223,758 145,210 127,661 - 2012 Refunding COPs Subtotal 929,258 929,308 933,758 6,865,210 6,597,661 - Water Revenue Bonds, Series 2021A
Principal 240,000 250,000 260,000 270,000 270,000 285,000 Interest 276,580 502,400 492,400 482,000 482,000 471,200 Water Bonds, Series 2021A Subtotal 516,580 752,400 752,400 752,000 752,000 756,200 Water Revenue Bonds, Series 2023A
Principal - 1,005,000 555,000 585,000 585,000 595,000 Interest - 1,244,183 1,692,575 1,664,825 1,664,825 1,647,275 Water Bonds, Series 2023A Subtotal - 2,249,183 2,247,575 2,249,825 2,249,825 2,242,275 Pension Obligation Bonds, Series 2021
Principal - 330,000 1,955,000 1,975,000 1,975,000 2,000,000 Interest - 1,590,961 1,099,095 1,078,059 1,078,059 1,051,337 POBs, Series 2021 Subtotal - 1,920,961 3,054,095 3,053,059 3,053,059 3,051,337 NextGen RCS
Principal 138,250 142,107 146,072 150,148 150,148 - Interest 16,087 12,229 8,265 4,189 4,189 -
NextGen RCS Subtotal 154,337 154,337 154,337 154,337 154,337 - Trustee Fees 5,566 5,335 8,117 11,910 11,910 11,910 TOTAL DEBT EXPENDITURES $1,875,015 $6,280,673 $7,418,856 $13,353,891 $13,086,341 $6,332,685 ABOUT

DEBT MANAGEMENT
The use of debt is a common tool available to local governments when financing capital projects. Over the years the City of Poway has issued millions of dollars of bonds and Certificates of Participations (COPs) to fund streets, buildings, sewer and water facilities and other infrastructure projects. The city periodically evaluates its outstanding debt as well as potential future debt issuances to ensure financing costs are minimized and the use of debt is an appropriate strategy. This schedule provides an overview of the City's current debt. The following page provides more detail about each debt issuance. 91 of 244 June 16, 2026, Item #22

DETAILS
Debt Name: 2005 Refunding Certificates of Participation Debt Name: 2012 Refunding Certificates of Participation Purpose: Refinance 2003 (City Office Building Project) COP s Bond Rating: Moody's "Aaa" Bond Rating: S&P "AA+"
Repayment Source: Lease payments Repayment Source: Lease payments Issuance Date: May 3, 2005 Issuance Date: October 17, 2012 Maturity Date: August 1, 2026 Maturity Date: January 1, 2033 PAR Amount: $8,245,000 PAR Amount: $14,350,000
All-In True Interest Cost: 4.41% All-In True Interest Cost: 3.10% Years Remaining¹: 2 Years Remaining¹: 0
Principal Paid to Date¹: $7,980,000 Principal Paid to Date¹: $14,350,000 Interest Paid to Date¹: $3,290,304 Interest Paid to Date¹: $4,805,567 Principal Outstanding¹: $265,000 Principal Outstanding¹: $0 Interest Outstanding¹: $5,963 Interest Outstanding¹: $0 Debt Name: Water Revenue Bonds, Series 2021A Debt Name: Pension Obligation Bonds, Series 2021 Purpose: Clearwell Bypass Purpose: Refinance CalPERS Unfunded Actuarial Liability Bond Rating: S&P "AA" Bond Rating: S&P "AAA"
Repayment Source: Water rates and charges Repayment Source: General Fund and rates & charges Issuance Date: November 18, 2021 Issuance Date: December 21, 2021 Maturity Date: June 1, 2051 Maturity Date: June 1, 2048 PAR Amount: $43,825,000 PAR Amount: $43,825,000
All-In True Interest Cost: 2.86% All-In True Interest Cost: 2.90% Years Remaining¹: 26 Years Remaining¹: 23
Principal Paid to Date¹: $1,1150,000 Principal Paid to Date¹: $6,260,000 Interest Paid to Date¹: $2,265,380 Interest Paid to Date¹: $4,819,451 Principal Outstanding¹: $11,780,000 Principal Outstanding¹: $37,565,000 Interest Outstanding¹: $7,069,600 Interest Outstanding¹: $10,246,331 Debt Name: NextGen Regional Communication System Agreement Bond Rating: N/A
Repayment Source: Special District
Issuance Date: September 6, 2016
Maturity Date: May 1, 2026
PAR Amount: $1,330,746
All-In True Interest Cost: 2.79%
Years Remaining¹: 1
Principal Paid to Date¹: $1,330,746
Interest Paid to Date¹: $212,618
Principal Outstanding¹: 0
Interest Outstanding¹: 0
Debt Name: Water Revenue Bonds, Series 2023A
Purpose: Clearwell construction of new clearwell
Bond Rating: S&P "AA-"
Repayment Source: Water rates and charges
Issuance Date: September 14, 2023
Maturity Date: June 1, 2053
PAR Amount: $43,825,000
All-In True Interest Cost: 4.31%
Years Remaining¹: 28
Principal Paid to Date¹: $2,145,000
Interest Paid to Date¹: $4,601,583
Principal Outstanding¹: $33,645,000
Interest Outstanding¹: $28,484,900

1. Information is presented as of the end of FY 2026-27.

Purpose: County of San Diego Regional Communications System infrastructure for public safety & public services
Purpose: Refinance 1995 (1986 Capital Improvement Projects) & 1996 (Sheriff Substation Project) COPs

DEBT MANAGEMENT
$116.5M
$81.4M
$35.1M
$65.8M
$42.9M
$22.9M

TOTAL OUTSTANDING PAID TO DATE

DEBT STATISTICS
Principal Interest
$182.3M $124.3M $58.0M
92 of 244 June 16, 2026, Item #22
■ ■
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
FUND
General Fund $60,239,072 $65,145,607 $69,946,396 $71,937,847 $75,005,466 $72,148,082 Capital Improvement Fund 40,576 413,129 - - - -
Streets Funds 4,918,964 4,122,177 5,857,691 5,946,032 6,404,626 6,544,696 Drainage & Stormwater Funds 1,798,191 2,007,333 2,218,599 2,111,884 2,224,267 2,176,890 Grant Funds 805,721 1,040,503 1,494,242 1,755,167 1,882,243 1,582,995 Developer Contribution/Mitigation Funds 1,727,541 746,437 718,315 1,100,527 813,623 277,526 Special Assessment District Funds 2,782,082 2,942,977 3,058,728 2,857,026 3,256,173 2,935,926 Other Assessment Funds 1,064,864 1,083,288 1,080,269 1,053,255 1,053,333 1,046,314 Debt Service Funds 301,287 318,953 310,493 296,700 311,842 307,115 Water Utility Funds 30,201,752 32,786,358 41,242,355 42,718,833 42,727,093 44,885,026 Wastewater Utility Funds 11,286,843 10,944,129 11,903,304 11,581,168 12,030,129 11,430,731 Capital Replacement Funds 3,866,384 4,385,022 5,392,448 6,159,542 6,323,980 6,247,770 Trust Funds 26,920 191,210 122,187 28,130 100,135 30,690 City Housing Funds 404,264 218,154 650,509 96,917 270,302 149,444 Total $119,464,462 $126,345,277 $143,995,537 $147,643,028 $152,403,212 $149,763,205

REVENUES BY FUND
Summary
93 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Buget
Legislative and Administrative
City Clerk $25,660 $5,472 $72,336 $5,050 $7,135 $5,050
City Attorney - 10,519 - - - -
City Manager 558,124 513,628 586,110 513,500 513,500 513,500 Economic Development - - - 30,000 - 30,000
Department Total 583,784 529,619 658,446 548,550 520,635 548,550 Finance
Director of Finance - - - - - -
Finance 47,043,326 50,984,929 55,393,152 58,054,000 59,020,666 58,438,592 Customer Services 180,744 171,317 193,579 179,500 181,500 180,000 Information Technology 159 3,130 - - - -
General Support Services 952,933 804,659 903,731 979,718 3,018,593 989,850 Capital Equipment Replacement 2,168,450 2,642,205 2,963,114 3,103,192 3,138,973 3,450,130 Department Total 50,345,612 54,606,240 59,453,575 62,316,410 65,359,732 63,058,572 Human Resources
Director of Human Resources - - - - 228 -
Human Resources 228 2,712 2,628 - 228 -
Risk Management 115,160 1,408 - 115,160 115,160 - Department Total 115,388 4,120 2,628 115,160 115,616 - Community Services
Director of Community Services 17,324 17,545 39,025 16,000 36,910 19,000 Recreation 68,079 81,278 105,110 80,000 90,134 95,000 Lake Operations 608,757 810,891 820,840 651,600 662,517 718,400 Aquatics - - - - - -
Performing Arts Center 994,019 1,111,533 1,036,964 1,129,000 1,256,279 1,082,900 Old Poway Park 595,882 541,671 637,194 655,276 717,324 748,914 Library - - - - - -
Interpretive Services 4,627 5,177 6,873 9,882 9,882 9,882 Community Park 1,534,562 1,887,441 1,611,089 1,743,020 1,677,113 1,653,397 Department Total 3,823,249 4,455,537 4,257,094 4,284,778 4,450,158 4,327,493 Summary1

OPERATING REVENUES BY DIVISION
94 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Buget
Summary1

OPERATING REVENUES BY DIVISION
Development Services
Director of Development Services - - - - - - Planning 39,986 26,680 56,824 46,000 46,000 138,100 Building & Safety Inspection 249,929 187,971 182,276 147,200 158,048 1,460,000 Capital Projects Engineering - - - - - -
Land Development Engineering 82,481 59,789 77,102 40,000 40,000 143,008 Engineering Inspection - - - - - 209,498
Traffic Engineering - - - - - -
Stormwater Management - - - - - -
Housing Authority & Programs 339,447 96,757 508,510 40,000 40,000 40,007 Successor Agency Admin. - - - - - 38,116
Department Total 711,843 371,196 824,711 273,200 284,048 2,028,729 Public Works
Director - - - - - -
Utility Systems Oper. & Maint. - - - - - - Water Supply,Treatment, Storage 10,841 - - - - - Water Transmission/Distribution - 1,605 3,789 - - - Wastewater Disposal - -- - - -
Wastewater Collection Maint. 250 1,500 550 - 3,750 - Reclaimed Water Supply 1,880 - - 5,000 3,181 5,000 Maintenance Operations - - - - - -
Street Maintenance - - - - - -
Stormwater & Flood Control - - 704 - - -
Vehicle Maintenance 1,501,712 1,209,974 1,641,731 1,921,270 1,921,270 1,895,950 Parks, Trails & Landscape Maint. - - 299 - - - Facilities Maintenance - 2,228 643 - - -
Special Districts & Contract Svcs. 2,189,913 2,189,913 2,189,913 2,189,913 2,189,913 2,189,913 Department Total 3,704,595 3,405,220 3,837,629 4,116,183 4,118,114 4,090,863 Fire
Fire Administration 5,500 - 3,100 3,000 5,000 3,000 Fire Suppression - - 1,312 - - -
Fire Prevention - - - - - -
Paramedics 11,982 25,347 35,751 10,000 10,000 10,000 Department Total 17,482 25,347 40,163 13,000 15,000 13,000 Law Enforcement
Law Enforcement - - - - - -
Department Total - - - - - -
TOTAL REVENUE $59,301,954 $63,397,278 $69,074,246 $71,667,281 $74,863,303 $74,067,207

1. Only includes Division level revenues, not Fund level revenues, so there will be differences to Fund level summaries. 95 of 244 June 16, 2026, Item #22
I
I
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $24,484,125 $24,648,648 $28,402,933 $31,082,219 $31,602,279 $33,619,451 Health Benefits 3,226,693 3,267,259 3,512,024 3,594,141 3,710,971 4,060,539 Retirement Benefits¹ 5,422,810 4,825,267 4,553,138 4,028,524 4,119,417 4,298,888 Misc. Personnel Expenses 1,476,086 1,649,483 1,744,968 1,947,827 1,906,758 1,832,085 Personnel Subtotal 34,609,714 34,390,658 38,213,063 40,652,711 41,339,426 43,810,963 Operating
Professional/Contract Services 23,189,553 26,563,519 25,807,365 30,118,122 29,424,241 28,869,946 Supplies 1,925,736 2,179,462 2,257,724 2,630,103 2,650,028 2,744,221 Utilities 3,240,199 3,643,213 3,729,713 4,293,452 4,262,265 4,527,299 Water Supply 14,814,918 15,774,726 21,016,118 22,226,633 22,435,841 24,857,794 Wastewater Treatment 4,755,497 4,839,915 4,838,581 5,630,851 5,239,862 5,910,527 Asset Management (Maintenance) 2,984,040 3,120,134 3,337,896 4,233,697 4,639,022 4,914,432 Asset Management (Replacement) 2,085,791 2,509,406 2,896,579 3,050,212 3,161,206 3,403,681 Misc. Operating Expenses 4,559,940 4,813,799 5,762,732 8,002,618 7,945,433 8,451,231 Capital Outlay 622,428 3,260,891 4,032,331 2,731,631 4,446,338 4,138,539 Operating Subtotal 58,178,103 66,705,065 73,679,039 82,917,318 84,204,235 87,817,671 Total $92,787,817 $101,095,723 $111,892,102 $123,570,030 $125,543,660 $131,628,634

1. A portion of the CalPERS estimated unfunded liability was refi nanced into Pension Obligation Bonds in December 2021. Please see the Debt Management section for additional information.

Expenditure Summary (Excludes Cost Allocation)

OPERATING BUDGET
96 of 244 June 16, 2026, Item #22

LEGISLATIVE &

ADMINISTRATIVE

DEPARTMENT

CITY OF POWAY
97 of 244 June 16, 2026, Item #22
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98 of 244 June 16, 2026, Item #22
99 of 244 June 16, 2026, Item #22
City Clerk
City Clerk

CITY OF POWAY

LEGISLATIVE & ADMINISTRATIVE

DEPARTMENT
Total FTEs : 8.0
City Manager•
Executive Assistant to
the City Manager
Assistant City
Manager
Senior Management
Analyst
Community Outreach
Coordinator
i--------- ---------:

I I
Economic Development
Deputy City Clerk
Senior Admin
Assistant
: Law :
: Enforcement•• :

I I L ___________________ J
"The City Manager also provides oversight of all City department directors . .. The City contracts with San Diego County Sheritrs Office for law enforcement services.

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100 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $1,067,279 $1,145,034 $1,275,388 $1,411,602 $1,264,527 $1,494,108 Health Benefits 172,462 169,046 177,342 177,084 166,183 190,342 Retirement Benefits 183,980 143,055 149,194 162,559 162,092 146,680 Misc. Personnel Expenses 60,397 67,192 70,744 72,563 72,563 71,143 Personnel Subtotal 1,484,117 1,524,327 1,672,669 1,823,808 1,665,365 1,902,273 Operating
Professional/Contract Services 291,938 284,824 383,941 349,405 707,975 425,565 Supplies 7,686 3,579 1,977 6,350 4,850 6,350
Utilities - - - - - -
Asset Management (Maintenance) 27 - - - - -
Asset Management (Replacement) 12,571 12,503 14,182 18,272 18,272 16,369 Misc. Operating Expenses 126,507 141,921 172,464 258,462 266,085 267,517 Capital Outlay 3,868 1,282 - - - -
Operating Subtotal 442,598 444,108 572,564 632,489 997,182 715,801 Department Total $1,926,715 $1,968,436 $2,245,233 $2,456,297 $2,662,547 $2,618,074 Total Authorized Positions 9.00 9.00 8.00 8.00 8.00 8.00 Department Summary
Organization Number: 10xxxx
Fund Number: 1000

LEGISLATIVE & ADMINISTRATIVE DEPARTMENT
101 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $96,730 $105,200 $112,678 $117,459 $105,000 $117,459 Health Benefits 83,794 71,615 76,497 74,331 71,564 80,782 Retirement Benefits 34,431 9,883 9,074 8,467 8,000 6,492 Misc. Personnel Expenses 6,299 6,622 7,360 2,016 2,016 5,563 Personnel Subtotal 221,254 193,320 205,611 202,273 186,580 210,296 Operating
Professional/Contract Services 1,586 667 4,164 3,000 3,000 3,000 Supplies 257 35 230 200 200 200
Utilities - - - - - -
Asset Management (Maintenance) - - - - - -
Asset Management (Replacement) 240 1,053 990 4,353 4,353 3,938 Misc. Operating Expenses 83,966 82,535 91,058 104,480 107,445 107,241 Capital Outlay - - - - - -
Operating Subtotal 86,048 84,289 96,441 112,033 114,998 114,379 Division Total $307,302 $277,610 $302,052 $314,306 $301,578 $324,675 Total Authorized Positions - - - - - -
ABOUT
The Poway City Council is the legislative body who sets policy for the city government operations, reviews and approves the annual city budget as proposed and submitted by the City Manager, allocates funds for services and initiates new programs. The Council represents constituents, addresses concerns, and guides land use planning to meet community needs.

The City Council is comprised of five members elected by district by Poway residents to serve four – year overlapping terms. The mayor is directly elected at large for a four-year term. The mayor selects a council member to serve as Deputy Mayor annually.

To reach policy decisions that meet the needs of the community, the Council listens to public comments and reviews proposals that provide high service levels for residents and the business community.

The City Council appoints the City Manager and City Attorney and establishes advisory committees to ensure broad-based input into City matters.

CITY COUNCIL
Legislative and Administrative Department
Organization Number: 100010
Fund Number: 1000
102 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $232,364 $288,565 $346,890 $359,027 $359,027 $380,755 Health Benefits 27,086 34,464 34,141 34,851 34,851 36,605 Retirement Benefits 31,229 32,514 37,129 39,571 39,571 41,866 Misc. Personnel Expenses 17,662 20,671 21,958 24,042 24,042 22,251 Personnel Subtotal 308,341 376,215 440,119 457,491 457,491 481,477 Operating
Professional/Contract Services 73,285 44,259 106,444 38,775 149,975 106,783 Supplies 1,222 3,225 1,235 4,000 3,000 4,000
Utilities - - - - - -
Asset Management (Maintenance) - - - - - -
Asset Management (Replacement) 6,513 5,663 6,130 5,007 5,007 4,197 Misc. Operating Expenses 8,058 26,339 39,577 103,700 109,275 108,360 Capital Outlay - - - - - -
Operating Subtotal 89,079 79,487 153,386 151,482 267,257 223,340 Division Total $397,420 $455,701 $593,505 $608,973 $724,748 $704,817 Total Authorized Positions 3.00 3.00 3.00 3.00 3.00 3.00 ABOUT
The City Clerk's Office is the division of the City Manager's office that coordinates the legislative process, administers City elections, and manages City records. The Clerk serves as Secretary to the City Council, Poway Housing Authority, and Public Financing Authority. As the elections official, the Clerk plans, coordinates and administers municipal elections.

The City Clerk's Office prepares meeting agendas and support material in an electronic format for the City Council and records and preserves the actions of those meetings. It is the responsibility of the Clerk's Office to maintain and protect all vital, permanent and historic records of the City; provide public access to those records; and administer the records management and document imaging programs. The City Clerk responds to public records requests as required by California's Public Records Act; prepares ordinances for publication and codification; updates and maintains the Municipal Code; administers oath of office; notarizes documents; publishes all public notices; and coordinates the recruitment and selection process for board and committee appointments. The City Clerk serves as the filing officer for campaign and conflict-of-interest disclosure statements in accordance with the Political Reform Act.

CITY CLERK
Legislative and Administrative Department
Organization Number: 101010
Fund Number: 1000
103 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $- $- $- $- $- $-
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal - - - - - -
Operating
Professional/Contract Services 217,067 232,157 273,233 271,630 550,000 279,782 Supplies - - - 200 200 200
Utilities - - - - - -
Asset Management (Maintenance) - - - - - -
Asset Management (Replacement) 782 782 874 1,674 1,674 1,579 Misc. Operating Expenses - - - - - -
Capital Outlay - - - - - -
Operating Subtotal 217,849 232,939 274,107 273,504 551,874 281,562 Division Total $217,849 $232,939 $274,107 $273,504 $551,874 $281,562 Total Authorized Positions - - - - - -
ABOUT

CITY ATTORNEY
Legislative and Administrative Department
Organization Number: 102010
Fund Number: 1000
The City Council appointed City Attorney provides legal advice regarding City operations and administration. The City Attorney keeps the City Council and staff informed of new legislative or legal developments that may affect the City.

The City Attorney provides contractual legal counsel, attends meetings, and provides other specialized legal services. The City Attorney also drafts ordinances, prepares contracts, conducts legal negotiations, reviews legal documents, and may defend the City's position in court cases. The City Attorney serves as legal advisor to Council-appointed committees and represents City officials and employees in legal matters relating to City business. 104 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $738,184 $751,268 $815,819 $935,116 $800,500 $995,894 Health Benefits 61,582 62,967 66,704 67,902 59,768 72,955 Retirement Benefits 118,320 100,659 102,991 114,521 114,521 98,322 Misc. Personnel Expenses 36,436 39,899 41,425 46,505 46,505 43,329 Personnel Subtotal 954,522 954,792 1,026,940 1,164,044 1,021,294 1,210,500 Operating
Professional/Contract Services - 7,741 100 5,000 5,000 5,000 Supplies 6,207 318 512 950 950 950
Utilities - - - - - -
Asset Management (Maintenance) 27 - - - - -
Asset Management (Replacement) 4,223 4,223 5,407 7,238 7,238 6,654 Misc. Operating Expenses 20,533 19,097 27,994 34,832 34,415 36,466 Capital Outlay 3,868 1,282 - - - -
Operating Subtotal 34,859 32,662 34,012 48,020 47,603 49,070 Division Total $989,381 $987,454 $1,060,952 $1,212,064 $1,068,897 $1,259,570 Total Authorized Positions 5.00 5.00 5.00 5.00 5.00 5.00 ABOUT
The City Manager is appointed by the City Council to serve as the City's chief executive officer responsible for the overall planning, organization, and direction of municipal activities within the City.

The City Manager advises the City Council on legislative and policy matters and provides recommendations to the Council to assist them in making effective and efficient policies to address the needs of the community. The City Manager is responsible for implementation and enforcement of all City ordinances, laws and regulations. The City Manager provides direction to all City department directors and employees to ensure efficient and effective administration.

The City Manager is also responsible for the preparation, submittal to the City Council, and management of the annual budget, as well as the City’s Capital Improvement Program (CIP). In addition, the City Manager regularly advises the City Council on the financial condition and needs of the City.

CITY MANAGER
Legislative and Administrative Department
Organization Number: 103010
Fund Number: 1000
105 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $0 $0 $- $- $- $-
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal - - - - - -
Operating
Professional/Contract Services - - - 31,000 - 31,000 Supplies - - - 1,000 500 1,000
Utilities - - - - - -
Asset Management (Maintenance) - - - - - -
Asset Management (Replacement) 813 782 782 - - -
Misc. Operating Expenses 13,950 13,950 13,835 15,450 14,950 15,450 Capital Outlay - - - - - -
Operating Subtotal 14,763 14,732 14,617 47,450 15,450 47,450 Division Total $14,763 $14,732 $14,617 $47,450 $15,450 $47,450 Total Authorized Positions 1.00 1.00 - - - -
ABOUT
The Economic Development Division fosters a strong and diverse economic base, which supports jobs and tax revenues.

The City partners with local business groups, private sector businesses and regional stakeholders to identify appropriate business and development opportunities, and disseminate business resource information, to enhance long-term economic vitality. Promoting Poway’s key industries, commercial corridors, the Poway Business Park, and recreational assets ensures diverse employment opportunities for Poway’s local workforce and a strong economic base to sustain a high quality of life for Poway residents.

ECONOMIC DEVELOPMENT
Legislative and Administrative Department
Organization Number: 104030
Fund Number: 1000
106 of 244 June 16, 2026, Item #22

FINANCE

DEPARTMENT

CITY OF POWAY
107 of 244 June 16, 2026, Item #22
1111
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108 of 244 June 16, 2026, Item #22

CITY OF POWAY

FINANCE

DEPARTMENT
Total FTEs: 25.0
Director of Finance
Customer Services
Specialist
Customer Services
Field Worker
Customer Services
Field Worker
Lead Customer Services
Field Worker
Field Work
Revenue & Operations Manager
Customer ServicesInformation Technology
Accounting Technician II
Senior Accounting Technician
Payroll Analyst
Accountant
Senior Accountant
Finance Manager
Finance Assistant Director of
Finance Operations
Senior Admin Assistant -
Confidential
IT Manager**
Customer Services
Technician II
Customer Services
Technician II
Senior Customer Services
Technician
Customer Services
Field Worker
Network & Computer
Systems Administrator
Network & Computer
Systems Analyst
GIS Administrator
IT Analyst
IT Analyst
*Principal Financial Analyst effective 04/01/2027
**IT Manager effective 01/01/2027
Principal Financial Analyst*
109 of 244 June 16, 2026, Item #22
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110 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $2,134,474 $2,120,571 $2,334,061 $2,477,853 $2,478,062 $2,686,233 Health Benefits 274,062 296,358 341,884 369,593 370,261 400,333 Retirement Benefits 495,225 304,557 313,625 310,151 310,151 318,233 Misc. Personnel Expenses 137,553 153,718 160,332 177,450 177,450 169,247 Personnel Subtotal 3,041,314 2,875,205 3,149,901 3,335,047 3,335,924 3,574,046 Operating
Professional/Contract Services 435,683 514,842 201,843 589,460 482,593 466,455 Supplies 17,730 17,550 20,050 21,900 23,900 23,550 Utilities 448,030 599,398 470,711 548,130 487,630 553,260 Asset Management (Maintenance) 177,216 204,065 154,658 8,310 12,049 8,310 Asset Management (Replacement) 314,837 340,261 425,068 438,603 438,603 529,422 Misc. Operating Expenses 192,093 248,833 651,077 1,212,167 1,179,868 1,162,923 Capital Outlay 112,883 1,591,891 2,084,294 1,433,994 2,237,048 1,905,918 Operating Subtotal 1,698,472 3,516,840 4,007,702 4,252,565 4,861,691 4,649,838 Department Total $4,739,786 $6,392,045 $7,157,603 $7,587,612 $8,197,615 $8,223,884 Total Authorized Positions 20.75 20.75 22.50 23.00 23.00 25.00 Department Summary
Organization Number: 11xxxx
Fund Number: 1000 | 6110

FINANCE DEPARTMENT
111 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $227,131 $381,149 $349,354 $325,651 $325,769 $372,581 Health Benefits 3,802 25,169 38,492 40,012 40,012 51,255 Retirement Benefits 18,659 42,497 36,769 35,619 35,619 42,681 Misc. Personnel Expenses 10,538 16,662 16,750 17,736 17,736 22,122 Personnel Subtotal 260,130 465,477 441,366 419,018 419,136 488,639 Operating
Professional/Contract Services 75,908 91,621 133,962 268,050 149,950 143,250 Supplies 385 738 2,734 500 300 500
Utilities - - - - - -
Asset Management (Maintenance) - - - 50 50 50
Asset Management (Replacement) 28,946 29,244 29,807 29,778 29,778 30,081 Misc. Operating Expenses 9,488 5,734 4,421 15,851 7,651 11,351 Capital Outlay - 4,336 - - - -
Operating Subtotal 114,727 131,672 170,924 314,229 187,729 185,232 Division Total $374,856 $597,149 $612,289 $733,247 $606,865 $673,871 Total Authorized Positions 1.75 1.75 1.50 2.00 2.00 3.00 ABOUT
Finance Department
Organization Number: 110010
Fund Number: 1000

DIRECTOR OF FINANCE
The Office of the Director is responsible for the internal service operations of the City. The Director of Finance oversees the City's Finance, Customer Services, Information Technology, General Support Services, and Capital Replacement activities. Costs directly associated with the management of the Finance Department and these activities are included in this Division.
112 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $513,787 $488,818 $599,975 $621,275 $621,275 $663,769 Health Benefits 58,972 66,654 81,349 85,376 86,044 90,068 Retirement Benefits 62,650 54,873 67,178 70,692 70,692 75,809 Misc. Personnel Expenses 35,315 39,044 41,614 45,651 45,651 41,920 Personnel Subtotal 670,723 649,388 790,116 822,994 823,662 871,566 Operating
Professional/Contract Services 59,109 60,209 21,040 66,350 66,850 66,550 Supplies 2,153 2,797 3,176 3,500 3,500 3,500
Utilities - - - - - -
Asset Management (Maintenance) - - - 150 150 150
Asset Management (Replacement) 4,360 5,299 6,824 7,315 7,315 7,313 Misc. Operating Expenses 5,094 56,312 122,425 124,065 133,946 279,207 Capital Outlay 603 7,112 - - - -
Operating Subtotal 71,319 131,729 153,465 201,380 211,761 356,720 Division Total $742,042 $781,118 $943,582 $1,024,374 $1,035,423 $1,228,286 Total Authorized Positions 5.00 5.00 6.00 6.00 6.00 6.00 ABOUT
The Finance Division is responsible for managing the fiscal operations of the City. This Division's main areas of responsibility include financial accounting, budgeting, internal controls, investments, payroll, accounts payable and debt administration. The Division manages the annual independent audit as well as ensures that various State and Federal reporting requirements are met on a timely basis.

FINANCE
Finance Department
Organization Number: 111010
Fund Number: 1000
113 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $739,717 $653,110 $671,722 $754,020 $754,111 $821,080 Health Benefits 117,808 117,122 117,754 134,395 134,395 152,071 Retirement Benefits 182,166 98,137 83,046 90,242 90,242 95,259 Misc. Personnel Expenses 52,922 56,627 57,820 65,072 65,072 59,596 Personnel Subtotal 1,092,613 924,996 930,342 1,043,729 1,043,820 1,128,006 Operating
Professional/Contract Services 112,472 151,509 77,261 93,450 93,450 94,925 Supplies 6,243 4,853 5,167 5,800 7,500 7,300
Utilities - - - - - -
Asset Management (Maintenance) 6,425 6,534 - 1,000 1,000 1,000 Asset Management (Replacement) 63,788 77,710 80,802 83,221 83,221 74,622 Misc. Operating Expenses 64,545 76,290 132,625 307,555 299,415 224,557 Capital Outlay 20,225 - - - - 35,170
Operating Subtotal 273,697 316,897 295,855 491,026 484,586 437,574 Division Total $1,366,310 $1,241,893 $1,226,197 $1,534,755 $1,528,406 $1,565,580 Total Authorized Positions 9.00 9.00 9.00 9.00 9.00 9.00 ABOUT
The Customer Services Division is responsible for all aspects of water and sewer billing and service, including: reading meters to calculate bills; receiving and processing applications for water and sewer service; responding to customer inquiries and complaints; processing water turn-on and turn-off requests; and maintaining and servicing water meters.

The Division acts as liaison to Wittman Enterprises for ambulance billing. The Customer Services Division manages the City's cash handling systems and performs the accounts receivable function, which includes invoicing, collecting, recording, and depositing all City revenues. Customer Services is also responsible for processing and issuing regulatory licenses, business certificates, and home occupation permits.

CUSTOMER SERVICES
Finance Department
Organization Number: 112010
Fund Number: 1000
114 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $653,839 $597,494 $713,010 $776,907 $776,907 $828,803 Health Benefits 93,481 87,414 104,288 109,810 109,810 106,939 Retirement Benefits 231,750 109,051 126,632 113,598 113,598 104,484 Misc. Personnel Expenses 38,777 41,386 44,147 48,991 48,991 45,609 Personnel Subtotal 1,017,847 835,344 988,077 1,049,306 1,049,306 1,085,835 Operating
Professional/Contract Services 133,873 154,823 (78,822) 95,267 106,000 104,030 Supplies 3,887 2,186 3,105 4,200 4,200 4,200
Utilities 1,088 1,483 - - - -
Asset Management (Maintenance) 23,165 35,192 44 - - - Asset Management (Replacement) 121,013 134,862 217,292 278,896 278,896 378,093 Misc. Operating Expenses 13,860 13,572 297,961 592,436 592,336 496,369 Capital Outlay 92,056 329,564 307,735 42,716 29,832 106,500 Operating Subtotal 388,941 671,682 747,315 1,013,515 1,011,264 1,089,192 Division Total $1,406,788 $1,507,026 $1,735,392 $2,062,821 $2,060,570 $2,175,027 Total Authorized Positions 5.00 5.00 6.00 6.00 6.00 7.00 ABOUT
The Information Technology Division is responsible for the overall management of the City’s information and telecommunications systems. Functions directly performed by the Division include the purchase, installation, administration and maintenance of City servers, network infrastructure, personal computers, printers, and telephone system, and coordination of the Internet/Intranet and citywide Geographic Information System (GIS) database. The Division serves as a help desk for staff, providing hardware and software support. The Division also provides project management and implementation of software applications as well as citywide technology training. The Division uses contractual services for specialized technical support and new software development.

INFORMATION TECHNOLOGY
Finance Department
Organization Number: 113010
Fund Number: 1000
115 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $- $- $- $- $- $-
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal - - - - - -
Operating
Professional/Contract Services 54,322 56,680 48,401 66,343 66,343 57,700 Supplies 5,062 6,976 5,867 7,900 8,400 8,050
Utilities 446,942 597,915 470,711 548,130 487,630 553,260 Asset Management (Maintenance) 147,626 162,339 154,615 7,110 10,849 7,110 Asset Management (Replacement) 96,730 93,146 90,344 39,394 39,394 39,312 Misc. Operating Expenses 99,073 96,891 93,612 172,245 146,505 151,424 Capital Outlay - - - - - -
Operating Subtotal 849,755 1,013,948 863,551 841,122 759,121 816,856 Division Total $849,755 $1,013,948 $863,551 $841,122 $759,121 $816,856 Total Authorized Positions - - - - - -
ABOUT
The General Support Services Division houses projects and funding for activities that do not fit clearly into any other particular department/division or are spread amongst several departments. Funding for City Hall utilities; alarms and maintenance; office machine and communications system operating costs; intergovernmental fees and agreements; and general supply purchases are included in this Division.

GENERAL SUPPORT SERVICES
Finance Department
Organization Number: 114010
Fund Number: 1000
116 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $- $- $- $- $- $-
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal - - - - - -
Operating
Professional/Contract Services - - - - - -
Supplies - - - - - -
Utilities - - - - - -
Asset Management (Maintenance) - - - - - -
Asset Management (Replacement) - - - - - -
Misc. Operating Expenses 33 33 33 15 15 15
Capital Outlay 1,250,879 1,776,559 1,391,278 2,207,216 1,764,248 Operating Subtotal 33 1,250,912 1,776,592 1,391,293 2,207,231 1,764,263 Division Total $33 $1,250,912 $1,776,592 $1,391,293 $2,207,231 $1,764,263 Total Authorized Positions - - - - - -
ABOUT
The Capital Replacement Division cost center contains funding for the replacement of equipment and vehicles, funded through annual allocations and rental rates charged to divisions for assigned equipment and vehicles. This allows the City to maintain a regular improvement/replacement cycle for these assets.

CAPITAL EQUIPMENT REPLACEMENT
Finance Department
Organization Number: 115010
Fund Number: 6110
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HUMAN

RESOURCES &
RISK

MANAGEMENT

DEPARTMENT

CITY OF POWAY
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Director of Human Resources
& Risk Management
Senior
Management Analyst
Risk Management
Human Resources
Technician II
Human Resources
Technician II (0.50)
Human Resources
Technician II (0.50)
Management Analyst
Human Resources

CITY OF POWAY

HUMAN RESOURCES & RISK MANAGEMENT

DEPARTMENT
Total FTEs: 7.0
Senior
Human Resources
Analyst
Senior Admin Assistant -
Confidential
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2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $642,441 $580,692 $784,971 $806,104 $805,204 $872,929 Health Benefits 77,866 79,572 79,024 83,334 83,334 81,080 Retirement Benefits 91,280 62,347 79,865 87,783 87,783 92,884 Misc. Personnel Expenses 38,246 45,748 50,323 61,074 61,074 56,406 Personnel Subtotal 849,833 768,359 994,183 1,038,295 1,037,395 1,103,299 Operating
Professional/Contract Services 110,651 155,534 196,556 150,976 139,897 153,000 Supplies 3,382 4,058 6,429 8,800 7,731 8,800
Utilities - - - - - -
Asset Management (Maintenance) - 106 - 550 550 550
Asset Management (Replacement) 16,048 16,336 18,569 18,813 18,813 17,447 Misc. Operating Expenses 1,160,241 1,314,847 1,514,334 2,038,525 1,851,601 2,023,927 Capital Outlay 521 534 119 600 300 600
Operating Subtotal 1,290,843 1,491,414 1,736,008 2,218,264 2,018,892 2,204,324 Department Total $2,140,676 $2,259,773 $2,730,192 $3,256,559 $3,056,287 $3,307,623 Total Authorized Positions 6.00 6.00 6.00 7.00 7.00 7.00 Department Summary
Organization Number: 12xxxx
Fund Number: 1000

HUMAN RESOURCES & RISK MANAGEMENT DEPARTMENT
123 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $284,990 $289,281 $327,584 $326,255 $326,255 $346,543 Health Benefits 35,759 37,785 34,002 39,691 39,691 29,370 Retirement Benefits 37,874 30,530 29,155 30,638 30,638 32,625 Misc. Personnel Expenses 14,131 15,601 16,308 18,038 18,038 17,003 Personnel Subtotal 372,754 373,196 407,049 414,622 414,622 425,541 Operating
Professional/Contract Services - - - 150 50 150
Supplies 43 25 291 500 500 500
Utilities - - - - - -
Asset Management (Maintenance) - - - 50 50 50
Asset Management (Replacement) 8,700 9,482 9,590 11,425 11,425 9,980 Misc. Operating Expenses 6,516 5,760 6,471 9,060 6,750 9,660 Capital Outlay - - - - - -
Operating Subtotal 15,258 15,266 16,352 21,185 18,775 20,340 Division Total $388,012 $388,462 $423,402 $435,807 $433,397 $445,881 Total Authorized Positions 2.00 2.00 2.00 2.00 2.00 2.00 ABOUT
The Human Resources & Risk Management Director plans, organizes, manages, and provides administrative direction and oversight for all functions and activities of the Human Resources and Risk Management Department, including labor and employee relations; recruitment, selection, and onboarding; benefits administration; organization and workforce planning; employee development, training and recognition programs; policy development and implementation, and safety and risk management programs. Costs directly associated with the oversight of both the Human Resources and Risk Management divisions are included in the Director's division budget.

DIRECTOR OF HUMAN RESOURCES & RISK
Human Resources and Risk Management Department
Organization Number: 120010
Fund Number: 1000
124 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $259,741 $203,707 $366,833 $379,728 $378,828 $418,104 Health Benefits 23,106 22,251 24,298 22,552 22,552 29,616 Retirement Benefits 32,749 21,663 39,807 45,484 45,484 47,760 Misc. Personnel Expenses 18,011 23,567 27,284 35,540 35,540 32,502 Personnel Subtotal 333,607 271,188 458,222 483,304 482,404 527,982 Operating
Professional/Contract Services 109,787 152,261 190,396 140,826 129,847 142,850 Supplies 2,872 3,671 5,679 7,200 5,981 7,200
Utilities - - - - - -
Asset Management (Maintenance) - 106 - 500 500 500
Asset Management (Replacement) 6,566 5,560 8,105 6,404 6,404 6,427 Misc. Operating Expenses 75,137 54,182 69,723 121,120 112,330 164,047 Capital Outlay 521 534 119 600 300 600
Operating Subtotal 194,883 216,313 274,022 276,650 255,362 321,624 Division Total $528,489 $487,501 $732,244 $759,954 $737,766 $849,606 Total Authorized Positions 3.00 3.00 3.00 4.00 4.00 4.00 ABOUT
The Human Resources Division is dedicated to providing comprehensive, centralized, and professional human resources support to employees and departments across the entire organization. Overall service areas include: recruitment, selection and onboarding; benefits administration; organization and workforce planning; policy updates; leave administration; Human Resources Information System records management; and employee development and training programs.

HUMAN RESOURCES
Human Resources and Risk Management Department
Organization Number: 121010
Fund Number: 1000
125 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $97,710 $87,705 $90,554 $100,121 $100,121 $108,282 Health Benefits 19,001 19,536 20,724 21,091 21,091 22,094 Retirement Benefits 20,657 10,155 10,903 11,661 11,661 12,499 Misc. Personnel Expenses 6,105 6,579 6,732 7,496 7,496 6,901 Personnel Subtotal 143,473 123,975 128,912 140,369 140,369 149,776 Operating
Professional/Contract Services 864 3,273 6,160 10,000 10,000 10,000 Supplies 467 362 459 1,100 1,250 1,100
Utilities - - - - - -
Asset Management (Maintenance) - - - - - -
Asset Management (Replacement) 782 1,294 874 984 984 1,040 Misc. Operating Expenses 1,078,588 1,254,905 1,438,141 1,908,345 1,732,521 1,850,220 Capital Outlay - - - - - -
Operating Subtotal 1,080,702 1,259,835 1,445,633 1,920,429 1,744,755 1,862,360 Division Total $1,224,174 $1,383,810 $1,574,545 $2,060,798 $1,885,124 $2,012,136 Total Authorized Positions 1.00 1.00 1.00 1.00 1.00 1.00 ABOUT
Risk Management works to safeguard the community's public assets and serves as a resource for the health, safety and well-being of City of Poway employees. Through the City's partnership with the California Joint Powers Insurance Authority (CJPIA), the Division secures appropriate property, liability and other insurance policies; works with claimants on the liability claims process and employees on the workers' compensation claims process; and provides Citywide education on risk management topics such as risk transfer and workplace safety. The Division also coordinates as-needed work station ergonomic assessments and coordinates the City's monthly Safety Committee meetings.

RISK MANAGEMENT
Human Resources and Risk Management Department
Organization Number: 122010
Fund Number: 1000
126 of 244 June 16, 2026, Item #22

COMMUNITY

SERVICES

DEPARTMENT

CITY OF POWAY
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CITY OF POWAY

COMMUNITY SERVICES

DEPARTMENT
Total FTEs: 29.98
Director of
Community Services
Park Ranger (0.75)
Recreation Coordinator
Old Poway Park
Recreation Area Manager
Recreation Specialist -
Gym (0.48)
Recreation
Recreation Coordinator
Admin Assistant II
Recreation Coordinator
Recreation Supervisor
Community Park
Recreation Area Manager
Senior Lifeguard
Senior Lifeguard
Aquatics Coordinator
Aquatics
Recreation Area Manager
Park Ranger
(0.50)
Park Ranger
(0.75)
Park Ranger
(0.75)
Park Ranger
Senior Park Ranger
Recreation Coordinator
Lake Poway
Park Ranger (0.50)
Interpretive Park Ranger
Interpretive Services
Recreation Area Manager
Admin Assistant III
(0.75)
Technical Theater
Coordinator
Technical Theater
Coordinator
Front of House Coordinator
Box Office Coordinator
PCPA
Recreation Area ManagerSenior Management
Analyst
Administration
Management Analyst
Senior Admin Assistant
Admin Assistant II (0.50)
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2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $2,823,597 $2,902,673 $3,282,717 $3,736,854 $3,787,466 $3,977,246 Health Benefits 247,783 258,046 292,913 312,485 312,485 350,916 Retirement Benefits 450,770 264,150 282,316 275,953 285,030 295,967 Misc. Personnel Expenses 167,986 194,118 203,685 248,325 248,325 227,749 Personnel Subtotal 3,690,136 3,618,987 4,061,632 4,573,617 4,633,306 4,851,878 Operating
Professional/Contract Services 1,589,938 1,729,057 1,932,568 2,296,598 2,298,552 2,154,264 Supplies 427,901 472,297 534,783 525,706 540,423 570,466 Utilities 885,378 906,067 919,755 1,008,565 985,555 1,089,110 Asset Management (Maintenance) 77,742 83,890 113,405 83,069 101,520 139,590 Asset Management (Replacement) 206,874 221,194 216,514 287,047 287,077 396,263 Misc. Operating Expenses 301,869 319,198 335,319 473,881 402,011 528,800 Capital Outlay 43,545 199,406 85,241 120,873 158,756 83,255 Operating Subtotal 3,533,247 3,931,109 4,137,584 4,795,738 4,773,895 4,961,748 Department Total $7,223,383 $7,550,096 $8,199,216 $9,369,355 $9,407,201 $9,813,626 Total Authorized Positions 24.10 23.12 27.23 29.98 29.98 29.98 Department Summary
Organization Number: 20xxxx
Fund Number: 1000

COMMUNITY SERVICES DEPARTMENT
131 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $454,117 $459,166 $479,277 $518,324 $518,324 $572,571 Health Benefits 40,949 43,188 34,460 32,216 32,216 27,941 Retirement Benefits 141,117 78,135 76,050 66,817 66,817 63,364 Misc. Personnel Expenses 28,506 31,332 32,052 38,269 38,269 35,714 Personnel Subtotal 664,689 611,822 621,839 655,626 655,626 699,590 Operating
Professional/Contract Services 286,668 268,827 293,887 330,311 330,311 302,015 Supplies 1,879 287 528 1,775 1,475 4,625
Utilities - 39 438 550 550 600
Asset Management (Maintenance) - - 657 - - -
Asset Management (Replacement) 6,139 5,948 6,229 5,797 5,797 6,333 Misc. Operating Expenses 27,697 27,667 26,458 32,959 32,809 36,882 Capital Outlay 67 4,176 - 8,133 6,905 2,133
Operating Subtotal 322,450 306,945 328,197 379,525 377,847 352,588 Division Total $987,139 $918,767 $950,036 $1,035,151 $1,033,473 $1,052,178 Total Authorized Positions 5.50 4.50 4.50 4.50 4.50 4.50 ABOUT
The quality of recreational opportunities and cultural programming reflects a vibrant and strong community. The Office of the Director is responsible for the eight divisions that work to fulfill those needs: Recreation, Lake Operations, Aquatics, Poway Center for the Performing Arts, Old Poway Park, Library, Interpretive Services, and Community Park. Front office staff provides customer service for facility rentals and class/camp registrations. Staff members within the Director's Division oversee all department contracts including the City's animal control agreement and administer the youth recreation scholarship program (P.L.A.Y.).

DIRECTOR OF COMMUNITY SERVICES
Community Services Department
Organization Number: 200020
Fund Number: 1000
132 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $146,782 $98,981 $86,697 $94,382 $94,114 $103,222 Health Benefits 15,419 10,265 5,811 6,878 6,878 4,710 Retirement Benefits 11,358 5,664 2,199 2,226 2,226 2,591 Misc. Personnel Expenses 8,843 8,803 8,446 6,590 6,590 6,024 Personnel Subtotal 182,401 123,713 103,152 110,076 109,808 116,547 Operating
Professional/Contract Services 6,899 7,078 5,015 10,450 9,871 6,856 Supplies 3,403 410 3,516 4,150 4,150 4,150
Utilities 39,539 44,392 48,985 55,669 58,264 60,012 Asset Management (Maintenance) 607 100 75 1,000 504 1,000 Asset Management (Replacement) 7,666 9,881 11,734 13,213 13,213 9,445 Misc. Operating Expenses 113,036 131,816 125,068 149,387 131,639 151,982 Capital Outlay - - 8,965 - - -
Operating Subtotal 171,150 193,677 203,358 233,869 217,640 233,445 Division Total $353,551 $317,390 $306,510 $343,945 $327,448 $349,992 Total Authorized Positions 1.48 1.48 1.48 0.48 0.48 0.48 ABOUT
The Recreation Division hosts recreation opportunities at Meadowbrook and Twin Peaks Gymnasiums in partnership with the Poway Unified School District and works closely with youth and adult sports leagues to coordinate use of City and joint- use facilities.

RECREATION
Community Services Department
Organization Number: 201020
Fund Number: 1000
133 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $551,251 $552,174 $643,983 $722,573 $722,573 $755,960 Health Benefits 59,919 61,643 66,933 72,369 72,369 82,250 Retirement Benefits 49,321 39,133 47,643 47,882 47,882 52,260 Misc. Personnel Expenses 35,361 38,868 41,204 51,028 51,028 46,419 Personnel Subtotal 695,852 691,818 799,763 893,852 893,852 936,889 Operating
Professional/Contract Services 101,697 94,873 99,040 106,234 106,234 95,846 Supplies 178,292 182,260 206,560 224,058 224,165 237,945 Utilities 46,897 50,193 52,064 59,071 63,032 65,092 Asset Management (Maintenance) 3,839 3,373 6,023 12,450 12,450 6,950 Asset Management (Replacement) 19,437 19,512 18,781 31,034 31,034 34,601 Misc. Operating Expenses 42,264 37,660 44,470 65,510 65,534 74,653 Capital Outlay 2,006 40,404 24,439 46,450 46,450 32,171 Operating Subtotal 394,432 428,275 451,377 544,806 548,899 547,258 Division Total $1,090,284 $1,120,093 $1,251,141 $1,438,658 $1,442,751 $1,484,147 Total Authorized Positions 4.00 4.00 6.00 6.00 6.00 6.00 ABOUT
The Lake Operations Division provides year-round boating, fishing, and outdoor recreational opportunities that promote healthier lifestyles. Staff provides oversight for lease of the concession, which sells fishing and boating permits and tackle items. The Division also coordinates with other departments to ensure a safe and secure water resource and trails system, and provides support to nonprofits, groups, and private rentals for fundraising activities, celebrations, and community gatherings. The Reserve Park Ranger Program helps provide a safe and family-friendly park and trail system.

LAKE OPERATIONS
Community Services Department
Organization Number: 202020
Fund Number: 1000
134 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $412,864 $562,849 $620,158 $632,258 $680,440 $680,751 Health Benefits $14,777 38,077 33,393 39,320 39,320 41,439 Retirement Benefits 20,600 27,969 31,106 33,962 33,962 34,696 Misc. Personnel Expenses 15,262 29,035 30,420 33,253 33,253 30,660 Personnel Subtotal 463,503 657,929 715,077 738,793 786,975 787,546 Operating
Professional/Contract Services 21,995 42,429 51,643 74,253 112,667 60,680 Supplies 86,042 125,436 138,650 127,225 141,369 136,698 Utilities 280,298 280,750 265,518 303,291 261,504 308,370 Asset Management (Maintenance) 3,661 2,698 27,582 8,100 12,000 8,343 Asset Management (Replacement) 60,524 57,929 54,114 63,200 63,230 84,871 Misc. Operating Expenses 10,677 13,372 14,815 15,525 15,770 17,134 Capital Outlay 4,576 66,271 4,028 25,740 65,491 32,701 Operating Subtotal 467,775 588,884 556,350 617,334 672,030 648,797 Division Total $931,278 $1,246,814 $1,271,427 $1,356,127 $1,459,005 $1,436,343 Total Authorized Positions 2.00 2.00 2.00 4.00 4.00 4.00 ABOUT
The Aquatics Division is dedicated to providing a diverse range of high-quality aquatic programs and activities that are accessible to all members of the community. Aquatic programs support and promote safety, fitness, education, and youth sports. The Aquatics Division coordinates with youth sports organizations to provide programming that is reflective of community needs.

AQUATICS
Community Services Department
Organization Number: 203020
Fund Number: 1000
135 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $557,919 $518,692 $499,471 $661,258 $666,258 $689,998 Health Benefits 32,775 23,396 39,417 44,237 44,237 66,855 Retirement Benefits 126,416 51,120 40,039 41,960 48,976 53,195 Misc. Personnel Expenses 31,949 33,632 33,481 44,435 44,435 40,635 Personnel Subtotal 749,058 626,841 612,407 791,890 803,906 850,683 Operating
Professional/Contract Services 97,462 76,878 72,737 210,626 160,626 140,079 Supplies 52,793 68,733 66,093 61,488 61,488 77,488 Utilities 250,089 247,678 240,243 271,942 319,709 336,539 Asset Management (Maintenance) 52,921 43,286 52,993 33,669 49,065 92,227 Asset Management (Replacement) 42,990 51,476 51,619 72,013 72,013 157,880 Misc. Operating Expenses 58,013 61,331 63,491 125,838 72,279 139,680 Capital Outlay 35,534 61,300 24,723 1,700 1,700 -
Operating Subtotal 589,801 610,682 571,899 777,276 736,880 943,893 Division Total $1,338,859 $1,237,522 $1,184,306 $1,569,166 $1,540,786 $1,794,576 Total Authorized Positions 4.98 5.00 5.00 5.75 5.75 5.75 ABOUT

POWAY CENTER FOR THE PERFORMING ARTS
Community Services Department
Organization Number: 204020
Fund Number: 1000
The Poway Center for the Performing Arts Division is responsible for the efficient and effective operation and maintenance of the Poway Center for the Performing Arts. The Division partners with the Poway Unified School District, Poway OnStage, and community-based arts organizations to offer leisure and cultural activities that entertain, enlighten, and enrich lives. Staff provides professional box office, technical, and front-of-house services. The volunteer usher program contributes critical operational support. The lobby features juried rotating art exhibits. 136 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $211,896 $245,346 $307,450 $342,159 $342,271 $364,597 Health Benefits 27,016 34,421 44,815 45,979 45,979 47,008 Retirement Benefits 55,252 34,017 37,703 33,647 33,647 30,253 Misc. Personnel Expenses 16,098 17,884 19,092 22,550 22,550 20,608 Personnel Subtotal 310,262 331,668 409,059 444,335 444,447 462,466 Operating
Professional/Contract Services 172,612 175,957 277,530 282,753 293,553 273,075 Supplies 21,266 20,194 38,390 32,360 32,360 34,210 Utilities 53,599 62,803 72,635 71,387 60,922 69,689 Asset Management (Maintenance) 4,000 25,011 16,831 16,600 16,600 14,320 Asset Management (Replacement) 18,950 19,490 18,744 42,027 42,027 43,279 Misc. Operating Expenses 14,851 13,307 15,192 27,961 27,737 26,981 Capital Outlay - 26,490 22,007 2,100 1,585 6,000
Operating Subtotal 285,279 343,252 461,329 475,188 474,783 467,554 Division Total $595,541 $674,919 $870,389 $919,523 $919,231 $930,020 Total Authorized Positions 2.00 2.00 2.75 2.75 2.75 2.75 ABOUT
The Old Poway Park Division is dedicated to bringing history to life through community group partnerships and a team of volunteers. Interpretive tours and themed programs and events ensure visitors experience Poway's history, and facilitate celebration and community spirit. Staff administers agreements for operation of the Farmers Market, Poway Midland Railroad, Hamburger Factory Restaurant, Poway Historical and Memorial Society Museum, Old Poway Pottery, and 7 additional volunteer organizations that are a part of the Old Poway Park Action Committee.

OLD POWAY PARK
Community Services Department
Organization Number: 205020
Fund Number: 1000
137 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $- $- $- $- $- $-
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal - - - - - -
Operating
Professional/Contract Services 69,119 72,897 76,954 106,686 107,338 - Supplies 5,233 5,076 4,277 150 150 150
Utilities 25,721 25,738 33,165 27,047 25,459 29,349 Asset Management (Maintenance) 12,499 9,388 8,290 10,250 9,801 10,250 Asset Management (Replacement) - - - - - -
Misc. Operating Expenses 933 1,005 1,094 1,200 1,107 1,200 Capital Outlay - - - - - -
Operating Subtotal 113,504 114,103 123,779 145,333 143,855 40,949 Division Total $113,504 $114,103 $123,779 $145,333 $143,855 $40,949 Total Authorized Positions - - - - - -
ABOUT
The Library Division supports Library building maintenance operations, custodial service, landscape maintenance, and security. City staff is the liaison to County Library staff, fostering a strong working relationship and responding to special building maintenance requests as needed.

LIBRARY
Community Services Department
Organization Number: 206020
Fund Number: 1000
138 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $86,465 $60,309 $76,026 $117,865 $117,440 $104,680 Health Benefits 11,905 6,465 7,476 9,223 9,223 16,481 Retirement Benefits 14,887 3,554 5,686 8,027 10,088 12,932 Misc. Personnel Expenses 7,795 8,246 8,811 13,261 13,261 11,773 Personnel Subtotal 121,052 78,574 97,999 148,376 150,012 145,866 Operating
Professional/Contract Services 12,053 11,624 13,795 21,296 21,296 12,480 Supplies 7,927 8,956 6,432 7,100 7,866 7,950
Utilities 10,745 12,103 11,892 9,838 9,272 10,895
Asset Management (Maintenance) - - - - - 500
Asset Management (Replacement) 3,071 8,081 8,517 8,107 8,107 7,633 Misc. Operating Expenses 6,110 3,480 9,908 14,440 14,310 9,310 Capital Outlay 631 - - - - -
Operating Subtotal 40,537 44,243 50,544 60,781 60,849 48,768 Division Total $161,589 $122,818 $148,543 $209,157 $210,862 $194,634 Total Authorized Positions 1.48 1.48 1.50 1.50 1.50 1.50 ABOUT
The Interpretive Services Division is dedicated to the preservation and protection of the Blue Sky Ecological Reserve and the Kumeyaay-Ipai Interpretive Center at Pauwai. The goal is to carefully manage these valuable resources for future generations. Staff provides interpretive, cultural, and natural resource programs to foster stewardship and recreational activities that promote healthier lifestyles. Staff coordinates and partners with a team of volunteers to create opportunities for the public, schools, and community-based groups to connect with nature and history.

INTERPRETIVE SERVICES
Community Services Department
Organization Number: 207020
Fund Number: 1000
139 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $402,303 $405,156 $569,656 $648,035 $646,046 $705,467 Health Benefits 45,025 40,590 60,608 62,263 62,263 64,232 Retirement Benefits 31,819 24,556 41,890 41,432 41,432 46,676 Misc. Personnel Expenses 24,172 26,319 30,180 38,939 38,939 35,916 Personnel Subtotal 503,320 496,621 702,334 790,669 788,680 852,291 Operating
Professional/Contract Services 821,434 978,494 1,041,967 1,153,989 1,156,657 1,263,233 Supplies 71,067 60,946 70,336 67,400 67,400 67,250 Utilities 178,490 182,371 194,815 209,770 186,844 208,564 Asset Management (Maintenance) 215 34 954 1,000 1,100 6,000 Asset Management (Replacement) 48,095 48,877 46,777 51,657 51,657 52,219 Misc. Operating Expenses 28,288 29,562 34,822 41,061 40,827 70,978 Capital Outlay 731 765 1,080 36,750 36,626 10,250
Operating Subtotal 1,148,320 1,301,049 1,390,751 1,561,627 1,541,110 1,678,494 Division Total $1,651,639 $1,797,670 $2,093,085 $2,352,296 $2,329,790 $2,530,785 Total Authorized Positions 2.66 2.66 4.00 5.00 5.00 5.00 ABOUT
The Community Park Division is dedicated to providing classes, camps, programs, and services that bring the Poway community together, and expand recreational opportunities for people of all ages. Staff develops and hosts events and activities that promote health and wellness, and are accessible to families at all income levels. Staff coordinates with the Friends of Poway Seniors to offer a wide variety of older adult programming and a robust nutritional meal program.

COMMUNITY PARK
Community Services Department
Organization Number: 208020
Fund Number: 1000
140 of 244 June 16, 2026, Item #22

DEVELOPMENT

SERVICES

DEPARTMENT

CITY OF POWAY
141 of 244 June 16, 2026, Item #22
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142 of 244 June 16, 2026, Item #22

CITY OF POWAY

DEVELOPMENT SERVICES

DEPARTMENT
Total FTEs: 2
.0
Director of
Development Services
Admin Assistant III
Admin Assistant III
Management Analyst
Senior Management
Analyst
Admin
Traffic*
Engineering Inspector
Engineering Inspector
Lead Engineering Inspector
Engineering Inspection
Associate Civil Engineer
Associate Civil Engineer
Associate Civil Engineer
Principal Civil Engineer
Capital Improvement
Projects
Assistant Engineer
Associate Civil Engineer
Principal Civil Engineer
Land Development
City Engineer
Building*
Code Compliance Officer
Senior Code Compliance
Officer
Code CompliancePlanning
City Planner
Associate Civil Engineer
*The City of Poway contracts with EsGil Corporation for building plan review and inspection services. **The City of Poway contracts with Kimley-Horn for traffic engineering services.

Senior Admin Assistant
Engineering
Technician I
Principal Planner
Associate PlannerSenior Planner
Associate Planner
Assistant Planner
Development Services
Technician
Associate Civil Engineer
143 of 244 June 16, 2026, Item #22
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144 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $2,284,474 $2,413,461 $2,733,021 $3,131,961 $3,370,649 $4,017,814 Health Benefits 336,378 316,047 333,959 348,830 348,830 461,160 Retirement Benefits 481,079 304,697 284,627 295,137 295,137 390,472 Misc. Personnel Expenses 157,134 174,874 184,190 203,538 203,538 212,447 Personnel Subtotal 3,259,065 3,209,079 3,535,798 3,979,466 4,218,154 5,081,893 Operating
Professional/Contract Services 2,144,993 4,020,559 2,672,708 4,294,890 2,634,241 2,479,460 Supplies 4,377 6,922 6,372 17,520 17,520 18,340
Utilities 2,439 2,104 - - - -
Asset Management (Maintenance) 168 383 - 3,076 3,076 2,116 Asset Management (Replacement) 105,499 95,910 100,420 104,629 104,629 112,824 Misc. Operating Expenses 243,859 308,194 332,298 437,493 440,743 571,937 Capital Outlay 12,000 12,715 32,682 15,184 5,684 7,500 Operating Subtotal 2,513,335 4,446,788 3,144,479 4,872,792 3,205,893 3,192,177 Department Total $5,772,400 $7,655,866 $6,680,277 $8,852,258 $7,424,047 $8,274,070 Total Authorized Positions 25.50 25.50 26.00 26.00 26.00 29.00 Department Summary
Organization Number: 30xxxx
Fund Number: 1000 | 2900

DEVELOPMENT SERVICES DEPARTMENT
145 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $606,547 $578,613 $628,475 $671,399 $671,509 $830,769 Health Benefits 83,857 68,505 71,659 79,199 79,199 100,053 Retirement Benefits 188,360 97,326 61,355 62,309 62,309 86,485 Misc. Personnel Expenses 38,048 41,058 42,492 46,907 46,907 50,598 Personnel Subtotal 916,813 785,502 803,982 859,814 859,924 1,067,905 Operating
Professional/Contract Services 35,578 4,979 (69,541) 1,380 1,760 1,700 Supplies 1,131 1,905 1,843 2,400 2,400 2,400
Utilities - - - - - -
Asset Management (Maintenance) - - - - - -
Asset Management (Replacement) 52,081 44,407 44,763 45,497 45,497 46,121 Misc. Operating Expenses 26,555 29,532 108,484 122,060 122,060 239,440 Capital Outlay - - 13,796 12,000 2,500 3,000
Operating Subtotal 115,346 80,823 99,346 183,337 174,217 292,661 Division Total $1,032,159 $866,324 $903,328 $1,043,151 $1,034,141 $1,360,566 Total Authorized Positions 6.00 6.00 6.00 6.00 6.00 6.00 ABOUT
The Office of the Director is responsible for managing the operations of the department and ensuring all department goals are achieved in an efficient manner. Costs associated with oversight and administration of the Development Services divisions are included in the Director's division budget, including processing contracts and agreements, managing financial activity, and processing agenda reports and recorded documents.

DIRECTOR OF DEVELOPMENT SERVICES
Development Services Department
Organization Number: 300030
Fund Number: 1000
146 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $596,228 $672,468 $820,758 $938,450 $1,118,450 $1,330,101 Health Benefits 82,399 91,473 97,487 98,710 98,710 134,227 Retirement Benefits 71,960 62,199 75,522 82,628 82,628 113,938 Misc. Personnel Expenses 45,977 51,890 55,687 60,558 60,558 64,349 Personnel Subtotal 796,564 878,028 1,049,454 1,180,346 1,360,346 1,642,615 Operating
Professional/Contract Services 55,146 65,376 171,515 175,350 267,965 300,050 Supplies 1,214 1,728 1,244 4,030 4,030 4,630
Utilities 1,007 912 - - - -
Asset Management (Maintenance) 84 - - 600 600 600
Asset Management (Replacement) 17,350 16,568 18,263 22,222 22,222 24,153 Misc. Operating Expenses 173,103 230,675 159,369 200,628 203,878 201,851 Capital Outlay - - - 184 184 -
Operating Subtotal 247,903 315,259 350,391 403,014 498,879 531,284 Division Total $1,044,466 $1,193,288 $1,399,845 $1,583,360 $1,859,225 $2,173,899 Total Authorized Positions 7.50 7.50 8.00 8.00 8.00 9.00 ABOUT
The Planning Division assists the development community and homeowners with processing land use applications and ensuring compliance with zoning and conditions of approval through plan reviews and field inspections. It is the City’s goal to process all land use applications in a timely manner. Code Compliance is conducted within the Planning Division and enforces City regulations on signs, graffiti, businesses, noise, housing, vegetation management, Stormwater pollution, vehicle abatement, and other topics.

PLANNING
Development Services Department
Organization Number: 301030
Fund Number: 1000
147 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $- $- $- $- $- $-
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal - - - - - -
Operating
Professional/Contract Services 1,508,148 1,660,659 1,630,150 1,243,000 1,063,000 1,113,000 Supplies 327 49 366 1,600 1,600 1,600
Utilities - - - - - -
Asset Management (Maintenance) - - - - - -
Asset Management (Replacement) 4,906 4,906 5,658 4,894 4,894 5,165 Misc. Operating Expenses 1,403 - - 3,500 3,500 3,500 Capital Outlay - - - - - -
Operating Subtotal 1,514,785 1,665,614 1,636,174 1,252,994 1,072,994 1,123,265 Division Total $1,514,785 $1,665,614 $1,636,174 $1,252,994 $1,072,994 $1,123,265 Total Authorized Positions - - - - - -
ABOUT
The Building and Safety Inspection Division provides assistance and information on construction code requirements to developers and homeowners through telephone and counter contacts; plan check review; building permit issuance; and structural, electrical, plumbing and mechanical inspections. The City's Building and Safety Inspection services are provided through a contract with the EsGil Corporation.

BUILDING & SAFETY INSPECTION
Development Services Department
Organization Number: 303030
Fund Number: 1000
148 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $640,117 $612,288 $678,606 $808,979 $867,557 $1,251,233 Health Benefits 56,674 38,618 51,360 49,002 49,002 100,651 Retirement Benefits 88,562 43,530 39,879 38,769 38,769 95,421 Misc. Personnel Expenses 24,194 26,882 28,226 32,101 32,101 46,612 Personnel Subtotal 809,548 721,318 798,071 928,851 987,429 1,493,917 Operating
Professional/Contract Services 4,623 3,024 172 51,100 51,100 51,300 Supplies 533 1,005 319 2,750 2,750 2,550
Utilities - - - - - -
Asset Management (Maintenance) - 192 - 300 300 300
Asset Management (Replacement) 8,126 8,126 9,124 9,065 9,065 10,996 Misc. Operating Expenses 8,340 5,560 10,282 29,740 29,740 41,011 Capital Outlay 12,000 12,323 12,000 - - -
Operating Subtotal 33,621 30,230 31,898 92,955 92,955 106,157 Division Total $843,169 $751,548 $829,969 $1,021,806 $1,080,383 $1,600,074 Total Authorized Positions 4.00 4.00 4.00 4.00 4.00 5.00 ABOUT
The Capital Projects Engineering Division develops the short and long term Capital Improvement Projects Program. Staff oversees planning, design, bidding, construction administration, and inspection services for capital improvement projects.

This Division also performs special studies and provides engineering support for projects in other departments such as Community Services and Public Works.

CAPITAL PROJECTS ENGINEERING
Development Services Department
Organization Number: 304030
Fund Number: 1000
149 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $289,285 $383,195 $482,219 $513,643 $513,643 $363,137 Health Benefits 56,488 56,730 60,520 61,214 61,214 65,808 Retirement Benefits 57,675 57,749 67,566 72,400 72,400 58,818 Misc. Personnel Expenses 30,288 34,765 37,245 41,110 41,110 29,846 Personnel Subtotal 433,735 532,439 647,551 688,367 688,367 517,609 Operating
Professional/Contract Services 37,316 20,187 62,391 61,180 78,180 70,900 Supplies 499 1,060 506 2,730 2,730 2,250
Utilities - - - - - -
Asset Management (Maintenance) 84 192 - 300 300 300
Asset Management (Replacement) 5,502 6,209 6,640 6,133 6,133 6,551 Misc. Operating Expenses 2,292 5,848 6,561 14,181 14,181 15,920 Capital Outlay - 392 6,885 3,000 3,000 4,500
Operating Subtotal 45,694 33,887 82,984 87,524 104,524 100,421 Division Total $479,429 $566,326 $730,535 $775,891 $792,891 $618,030 Total Authorized Positions 5.00 5.00 5.00 5.00 5.00 6.00 ABOUT
The Land Development Engineering Division assists the private development community and homeowners with processing grading permits, improvement plans, and addressing other engineering matters in a timely manner while ensuring compliance with City standards and specific conditions of approval.

LAND DEVELOPMENT ENGINEERING
Development Services Department
Organization Number: 305030
Fund Number: 1000
150 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $101,626 $126,918 $78,271 $150,321 $150,321 $178,234 Health Benefits 56,959 60,720 52,933 60,705 60,705 60,421 Retirement Benefits 74,522 43,893 40,303 39,031 39,031 35,810 Misc. Personnel Expenses 18,627 20,280 20,540 22,862 22,862 21,042 Personnel Subtotal 251,734 251,812 192,048 272,919 272,919 295,507 Operating
Professional/Contract Services 1,200 1,451 1,300 2,200 2,230 2,200 Supplies 673 1,175 2,094 2,850 2,850 3,750
Utilities 1,432 1,192 - - - -
Asset Management (Maintenance) - - - 426 426 426
Asset Management (Replacement) 16,752 14,912 15,188 15,319 15,319 16,198 Misc. Operating Expenses 14,295 18,369 29,019 39,694 39,694 39,850 Capital Outlay - - - - - -
Operating Subtotal 34,351 37,100 47,602 60,489 60,519 62,424 Division Total $286,085 $288,912 $239,650 $333,408 $333,438 $357,931 Total Authorized Positions 3.00 3.00 3.00 3.00 3.00 3.00 ABOUT
The Engineering Inspection Division is responsible for inspection of infrastructure and other site improvements (other than buildings) for private and public projects to ensure they meet City codes and plan specifications, and meet State requirements to prevent stormwater pollution.

ENGINEERING INSPECTION
Development Services Department
Organization Number: 306030
Fund Number: 1000
151 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $50,670 $39,979 $44,691 $49,169 $49,169 $51,392 Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal 50,670 39,979 44,691 49,169 49,169 51,392 Operating
Professional/Contract Services 111,115 132,115 133,879 276,150 276,150 271,150 Supplies - - - 960 960 960
Utilities - - - - - -
Asset Management (Maintenance) - - - 490 490 490
Asset Management (Replacement) 782 782 782 540 540 1,440 Misc. Operating Expenses 135 414 306 1,140 1,140 640 Capital Outlay - - - - - -
Operating Subtotal 112,032 133,311 134,967 279,280 279,280 274,680 Division Total $162,702 $173,290 $179,659 $328,449 $328,449 $326,072 Total Authorized Positions - - - - - -
ABOUT
The Traffic Engineering Division is responsible for improving traffic safety and transportation planning. Staff oversees the operation and maintenance of the City’s computerized traffic signal system, and reviews traffic control designs and traffic impact reports for land development projects. The City Engineer oversees and coordinates consultant traffic engineering services and manages Traffic Safety Committee agendas and public noticing.

TRAFFIC ENGINEERING
Development Services Department
Organization Number: 307040
Fund Number: 1000
152 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $- $- $- $- $- $12,948
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal - - - - - 12,948
Operating
Professional/Contract Services 364,446 2,071,427 691,915 2,242,470 671,797 427,100 Supplies - - - 200 200 200
Utilities - - - - - -
Asset Management (Maintenance) - - - 960 960 -
Asset Management (Replacement) - - - 960 960 2,200 Misc. Operating Expenses 17,736 17,797 18,276 25,750 25,750 28,925 Capital Outlay - - - - - -
Operating Subtotal 382,182 2,089,224 710,191 2,270,340 699,667 458,425 Division Total $382,182 $2,089,224 $710,191 $2,270,340 $699,667 $471,373 Total Authorized Positions - - - - - -
ABOUT
The Stormwater Management Division is responsible for preserving, protecting, and improving the waters of the U.S. within the City boundaries. Staff maintains compliance with the National Pollutant Discharge Elimination System Permit by reducing or preventing the discharge of pollutants to the storm drain system and performing required inspections, monitoring and annual reporting. Most inspection, monitoring and reporting work is completed by a consultant.

STORMWATER MANAGEMENT
Development Services Department
Organization Number: 308040
Fund Number: 1000
153 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $- $- $- $- $- $-
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal - - - - - -
Operating
Professional/Contract Services 27,421 61,340 50,926 242,060 222,060 242,060 Supplies - - - - - -
Utilities - - - - - -
Asset Management (Maintenance) - - - - - -
Asset Management (Replacement) - - - - - -
Misc. Operating Expenses - - - 800 800 800
Capital Outlay - - - - - -
Operating Subtotal 27,421 61,340 50,926 242,860 222,860 242,860 Division Total $27,421 $61,340 $50,926 $242,860 $222,860 $242,860 Total Authorized Positions - - - - - -
General Fund $0 $0 $0 $20,000 $20,000 $20,000
Housing Authority Fund $27,421 $61,340 $50,926 $222,860 $202,860 $222,860 ABOUT

HOUSING AUTHORITY & PROGRAMS
Development Services Department
Organization Number: 30901003 | 310080 | 309030
Fund Number: 1000 | 1000 | 2900
The Housing Authority and Programs Division supports the Poway Housing Authority. Staff work to provide the community with a variety of housing options, including high quality, multi-family and single-family homes affordable to low- and moderate-income households. This Division monitors existing affordable housing developments, assets and facilities with care and atten tion to resident and community nee ds. Additionally, staff works with non-profit housing developers to build new quality affordable housing developments for the community. 154 of 244 June 16, 2026, Item #22
PUBLIC
WORKS

DEPARTMENT

CITY OF POWAY
155 of 244 June 16, 2026, Item #22
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156 of 244 June 16, 2026, Item #22

CITY OF POWAY

PUBLIC WORKS

DEPARTMENT
Total FTEs: 90.0
Director of
Public Works
Assistant Director of Public
Works for Utilities
Principal Civil Engineer -
Utilities
Utilities
See "Public Works
Department -
Maintenance
Operations" Page
Assistant Director of Public
Works for Maintenance
Operations
Maintenance Operations
See "Public Works
Department -
Utilities" Page
157 of 244 June 16, 2026, Item #22

CITY OF POWAY

PUBLIC WORKS DEPARTMENT -

UTILITIES
Total FTEs: 41.0
Assistant Director of
Public Works for
Utilities
Senior EIC
Technician
Senior EIC
Technician

SCADA EIC
Supervisor
Utility Systems
Mechanic
Utility Systems
Mechanic
Senior Utility
Systems Mechanic
Utility Systems
Mechanic Crew Lead
Utility Systems
Supervisor
Utility Systems
Operations &
Maintenance
Water Treatment
Plant Operator III
Water Treatment
Plant Operator III
Water Treatment
Plant Operator III
Water Treatment
Plant Operator III
Water Treatment
Plant Operator III
Water Treatment
Plant Operator III
Water Treatment
Plant Operator III
Water Treatment
Plant Lead Operator
Water Treatment
Plant Operator III
Water Treatment
Plant Manager
Water Supply
Treatment & Storage
Wastewater Utilities
Worker II
Wastewater Utilities
Worker II
Cross Connection
Specialist
Wastewater Utilities
Worker II
Wastewater Utilities
Worker I
Wastewater Utilities
Crew Leader
Wastewater Utilities
Crew Leader
Wastewater Utilities
Supervisor
Wastewater Collection
Water Utilities
Worker I
Water Utilities
Worker I
Water Utilities
Worker I
Water Utilities
Worker I
Water Utilities
Worker II
Water Utilities
Worker II
Cross Connection
Specialist
Water Utilities
Worker II
Water Utilities
Crew Leader
Water Utilities
Crew Leader
Water Utilities
Distribution
Supervisor
Water Transmission &
Distribution
Senior Admin
Assistant
Utilities
Administrator
Administration
Senior Management
Analyst
158 of 244 June 16, 2026, Item #22

CITY OF POWAY

PUBLIC WORKS DEPARTMENT -

MAINTENANCE OPERATIONS
Total FTEs: 47.0
Assistant Director of
Public Works for
Maintenance
Operations
Construction Maintenance
Worker I
Construction Maintenance
Worker I
Construction Maintenance
Worker II
Construction Maintenance
Worker II
Construction Maintenance
Worker II
Construction Maintenance
Worker II
Construction Maintenance
Crew Leader
Construction Maintenance
Crew Leader
Construction Maintenance
Supervisor
Street Maintenance Stormwater & Flood
Control
Senior Equipment
Mechanic
Senior Equipment
Mechanic
Fleet Maintenance
Supervisor
Fleet Maintenance
Public Works Operations
Manager
Parks Maintenance
Worker I
Parks Maintenance
Worker II
Parks Maintenance
Worker I
Parks Maintenance
Worker II
Parks Maintenance
Worker II
Parks Maintenance
Worker II
Parks Maintenance
Crew Leader
Parks Maintenance
Supervisor
Parks Maintenance
Worker I
Parks Maintenance
Worker I
Parks Maintenance
Worker I
Parks Maintenance
Worker I
Parks Maintenance
Supervisor
Parks & Trails Area
Manager
Park & Trail Maintenance
Facilities Maintenance
Technician II
Facilities Maintenance
Technician II
Contract Specialist /
Inspector
Contract Specialist /
Inspector
Facilities Maintenance &
Special Districts
Supervisor
Facilities Maintenance/
LMDs
Senior Management
Analyst
Admin Assistant III
Admin Assistant III
Senior Admin
Assistant - Confidential
Senior Management
Analyst
Administration
Warehouse Associate
Stormwater Maintenance
& Construction Worker I
Stormwater Maintenance
& Construction Worker II
Stormwater Maintenance
& Construction Worker II
Construction Maintenance
Crew Leader
Stormwater Maintenance
& Construction Worker II
Construction Maintenance
SupervisorParks Maintenance
Worker II
Parks Maintenance
Worker I
159 of 244 June 16, 2026, Item #22
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160 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $7,040,781 $6,603,360 $7,874,979 $9,168,242 $9,166,221 $9,840,970 Health Benefits 1,120,553 1,104,841 1,215,452 1,250,384 1,250,384 1,397,214 Retirement Benefits 2,079,099 2,414,779 2,050,363 1,459,370 1,459,370 1,534,798 Misc. Personnel Expenses 511,597 565,697 596,456 669,695 669,695 620,980 Personnel Subtotal 10,752,029 10,688,676 11,737,250 12,547,691 12,545,670 13,393,962 Operating
Professional/Contract Services 3,149,079 3,764,150 4,086,086 5,412,546 6,081,209 5,572,757 Supplies 1,140,539 1,261,212 1,307,568 1,662,913 1,671,880 1,732,417 Utilities 1,673,893 1,884,990 2,114,410 2,506,109 2,521,122 2,615,730 Water Supply 14,814,918 15,774,726 21,016,118 22,226,633 22,435,841 24,857,794 Wastewater Treatment 4,755,497 4,839,915 4,838,581 5,630,851 5,239,862 5,910,527 Asset Management (Maintenance) 2,640,526 2,741,432 2,945,220 3,944,528 4,319,346 4,559,955 Asset Management (Replacement) 865,092 1,121,686 1,262,837 1,296,160 1,296,160 1,336,118 Misc. Operating Expenses 1,779,651 1,833,470 1,821,300 2,527,389 2,747,329 2,843,622 Capital Outlay 238,742 1,015,461 801,039 858,323 951,060 1,047,775 Operating Subtotal 31,057,937 34,237,043 40,193,159 46,065,453 47,263,809 50,476,696 Department Total $41,809,966 $44,925,719 $51,930,409 $58,613,144 $59,809,479 $63,870,657 Total Authorized Positions 83.00 87.00 87.00 89.00 89.00 90.00 Department Summary
Organization Number: 40xxxx | 41xxxx | 42xxxx
Fund Number: 1000 | 2110 | 2310 | 2590 | 26xx | 27xx | 5100 | 5200 | 6110

PUBLIC WORKS DEPARTMENT
161 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $380,639 $354,315 $457,172 $444,276 $444,276 $474,291 Health Benefits 49,130 43,017 51,654 52,829 52,829 52,166 Retirement Benefits 127,313 69,377 75,362 64,466 64,466 57,474 Misc. Personnel Expenses 20,340 21,608 23,687 25,472 25,472 23,837 Personnel Subtotal 577,422 488,317 607,875 587,043 587,043 607,768 Operating
Professional/Contract Services (79,502) 407 (80,517) 68,250 18,250 68,250 Supplies 10,339 6,755 5,662 9,589 9,589 9,435
Utilities 36,669 39,801 39,988 43,708 42,929 39,431 Asset Management (Maintenance) 95 33 43 42,000 42,000 42,000 Asset Management (Replacement) 35,575 39,783 40,238 42,758 42,758 43,486 Misc. Operating Expenses 15,249 20,338 121,728 137,028 134,466 147,171 Capital Outlay - - - 28,707 28,707 -
Operating Subtotal 18,425 107,117 127,142 372,040 318,699 349,773 Division Total $595,846 $595,434 $735,017 $959,083 $905,742 $957,541 Total Authorized Positions 4.00 3.00 3.00 3.00 3.00 3.00 ABOUT
The Public Works Director Division oversees and coordinates 13 functional areas to ensure the reliable operation and maintenance of public infrastructure and to protect public health and safety. The Department is responsible for compliance with state and federal regulations for water treatment, water distribution, wastewater, reclaimed water, stormwater, flood control, solid waste, household hazardous waste, and fleet operations. Additional functions include the maintenance of streets, medians, sidewalks, and signage; parks, trails, and open space; urban forestry; traffic signals and streetlights; public facilities; and the administration of special districts. The Director's Office ensures Department preparedness for emergency events, including wildfires, earthquakes, and severe weather.

DIRECTOR OF PUBLIC WORKS
Public Works Department
Organization Number: 400060
Fund Number: 1000
162 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $1,067,684 $1,135,721 $1,309,874 $1,534,669 $1,536,436 $1,657,898 Health Benefits 133,551 163,770 192,081 196,841 196,841 238,245 Retirement Benefits 214,178 145,229 208,122 231,452 231,452 270,303 Misc. Personnel Expenses 68,762 80,985 85,072 96,263 96,263 89,878 Personnel Subtotal 1,484,175 1,525,704 1,795,149 2,059,225 2,060,992 2,256,324 Operating
Professional/Contract Services 58,092 38,395 27,701 128,040 158,740 234,104 Supplies 11,080 19,746 10,707 31,117 30,627 31,740 Utilities 3,217 3,649 - - - -
Asset Management (Maintenance) 49,952 197,391 73,212 133,948 165,700 134,190 Asset Management (Replacement) 59,465 72,857 75,104 84,893 84,893 83,849 Misc. Operating Expenses 71,004 69,323 102,073 157,444 152,179 160,782 Capital Outlay 851 74,449 38,124 - - 70,000
Operating Subtotal 253,662 475,811 326,921 535,442 592,139 714,665 Division Total $1,737,837 $2,001,515 $2,122,070 $2,594,667 $2,653,131 $2,970,989 Total Authorized Positions 11.00 11.00 11.00 12.00 12.00 12.00 ABOUT
The Utility Systems Operations and Maintenance Division plans work and directs activities to ensure delivery of water to residents and businesses and transportation of wastewater to the City of San Diego's wastewater treatment system for production of reclaimed water or discharge through the Point Loma Wastewater Treatment Plant. Raw water purchased from the San Diego County Water Authority is piped to Poway's Water Treatment Plant, which delivers an average flow of

7.2 million gallons per day of treated water to 18 reservoirs for residential and commercial use, landscape irrigation, and fire protection. Central to the delivery of high-quality potable water, reclaimed water, and the disposal of wastewater is a complex piping and pumping system that is operated and maintained by this Division.

UTILITY SYSTEMS OPERATION & MAINTENANCE
Public Works Department
Organization Number: 401060
Fund Number: 5100
163 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $1,147,002 $988,436 $1,345,783 $1,448,793 $1,469,793 $1,565,684 Health Benefits 144,431 114,844 138,783 139,197 139,197 144,437 Retirement Benefits 198,952 111,815 192,957 225,180 225,180 246,492 Misc. Personnel Expenses 68,865 73,088 80,846 88,815 88,815 82,853 Personnel Subtotal 1,559,250 1,288,182 1,758,369 1,901,985 1,922,985 2,039,466 Operating
Professional/Contract Services 253,330 517,864 414,652 714,229 972,401 670,964 Supplies 425,501 489,199 575,041 767,560 767,560 792,241 Utilities 599,136 703,279 746,870 1,104,649 1,104,649 1,064,662 Water Supply 13,902,213 14,839,437 19,387,792 20,147,502 20,445,491 22,750,988 Asset Management (Maintenance) 530,437 503,044 633,359 1,104,136 1,288,226 1,113,851 Asset Management (Replacement) 97,733 110,285 125,725 131,939 131,939 106,490 Misc. Operating Expenses 179,784 486,498 153,934 312,251 324,535 350,911 Capital Outlay - 7,469 18,306 97,331 96,709 71,476
Operating Subtotal 15,988,133 17,657,074 22,055,678 24,379,597 25,131,511 26,921,584 Division Total $17,547,384 $18,945,256 $23,814,047 $26,281,583 $27,054,496 $28,961,049 Total Authorized Positions 7.00 11.00 11.00 11.00 11.00 11.00 ABOUT
The Water Supply, Treatment and Storage Division plans for and acquires water supplies; maximizes the water storage capabilities of Lake Poway and the City's reservoir system; treats raw water to ensure high-quality potable water that meets or exceeds regulatory requirements; and ensures the availability of high-quality water during normal and high-demand times. The Division must meet comprehensive regulatory reporting requirements for State, Federal and local agencies.

WATER SUPPLY, TREATMENT & STORAGE
Public Works Department
Organization Number: 402060
Fund Number: 5100
164 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $861,637 $741,317 $938,931 $1,075,615 $1,089,329 $1,162,592 Health Benefits 161,681 142,889 152,154 162,543 162,543 138,143 Retirement Benefits 600,274 1,300,329 807,910 215,935 215,935 217,462 Misc. Personnel Expenses 64,039 68,180 73,112 81,585 81,585 75,249 Personnel Subtotal 1,687,631 2,252,715 1,972,107 1,535,678 1,549,392 1,593,446 Operating
Professional/Contract Services 82,027 46,442 79,381 83,732 97,301 84,330 Supplies 38,914 49,778 50,405 48,018 48,018 55,443 Utilities 18,146 19,599 17,742 18,332 18,332 21,045 Asset Management (Maintenance) 254,730 238,244 238,995 226,867 242,411 251,374 Asset Management (Replacement) 71,609 94,268 96,432 116,657 116,657 129,342 Misc. Operating Expenses 177,812 102,448 129,530 185,271 174,119 176,168 Capital Outlay 131,931 214,314 276,087 295,516 389,861 213,400 Operating Subtotal 775,170 765,094 888,572 974,393 1,086,699 931,102 Division Total $2,462,801 $3,017,809 $2,860,679 $2,510,071 $2,636,091 $2,524,548 Total Authorized Positions 11.00 11.00 11.00 11.00 11.00 11.00 ABOUT
The Water Transmission and Distribution Division ensures reliable delivery of high-quality water. The Division is responsible for the maintenance and repair of the water mains, pipes and appurtenances that deliver water to residents and businesses. This system consists of 319 miles of water system piping, over 1,600 air-release and blow-off assemblies, approximately 2,900 fire hydrants, 7,600 valves, and over 14,000 water meters. The City has a proactive Cross-Connection Control Program to identify potential contamination points, ensuring backflow protection and all backflow devices (2,047 total/189 City owned) in the potable water system meet testing requirements annually.

WATER TRANSMISSION & DISTRIBUTION
Public Works Department
Organization Number: 402560
Fund Number: 5100
165 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $- $- $- $- $- $-
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal - - - - - -
Operating
Professional/Contract Services 41,752 43,089 99,974 190,446 203,208 195,888 Supplies 18,452 15,864 18,345 42,633 51,556 45,250 Utilities 81,403 90,512 75,148 129,680 129,453 134,250 Wastewater Treatment 4,755,497 4,839,915 4,838,581 5,630,851 5,239,862 5,910,527 Asset Management (Maintenance) 73,374 43,984 41,043 199,750 226,000 199,750 Asset Management (Replacement) 86,516 86,516 86,516 - - - Misc. Operating Expenses 21,334 54,558 66,703 48,921 48,921 48,766 Capital Outlay - - - 4,500 4,500 4,500
Operating Subtotal 5,078,328 5,174,438 5,226,309 6,246,781 5,903,499 6,538,931 Division Total $5,078,328 $5,174,438 $5,226,309 $6,246,781 $5,903,499 $6,538,931 Total Authorized Positions - - - - - -
ABOUT
The Wastewater Pumping and Disposal Division’s costs include power to operate the City’s five sewage lift stations that pump an average of 250 million gallons of wastewater annually, and contract costs for the transmission, treatment, and disposal of nearly one billion gallons of wastewater by the City of San Diego. The City of Poway participates in the San Diego Metro Wastewater Joint Powers Authority with 12 other cities and special districts in San Diego County for wastewater treatment and shared use of the City of San Diego’s regional wastewater infrastructure.

WASTEWATER PUMPING & DISPOSAL
Public Works Department
Organization Number: 403070
Fund Number: 5200
166 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $613,858 $582,171 $757,054 $803,226 $805,326 $843,758 Health Benefits 90,347 93,261 104,088 106,933 106,933 108,730 Retirement Benefits 195,801 249,889 197,969 138,169 138,169 140,745 Misc. Personnel Expenses 41,966 45,387 49,432 54,101 54,101 49,659 Personnel Subtotal 941,971 970,708 1,108,544 1,102,429 1,104,529 1,142,892 Operating
Professional/Contract Services 49,677 44,876 58,326 84,161 76,376 95,012 Supplies 11,698 24,402 20,316 23,470 22,380 23,592 Utilities 2,094 2,281 - - - -
Asset Management (Maintenance) 94,955 122,734 135,999 145,469 159,400 177,783 Asset Management (Replacement) 69,918 179,318 207,676 210,304 210,304 215,630 Misc. Operating Expenses 113,157 85,626 112,885 147,868 142,864 149,815 Capital Outlay 17,015 9,380 18,514 37,560 35,677 135,538 Operating Subtotal 358,513 468,616 553,715 648,832 647,001 797,370 Division Total $1,300,484 $1,439,325 $1,662,259 $1,751,261 $1,751,530 $1,940,262 Total Authorized Positions 7.00 7.00 7.00 7.00 7.00 7.00 ABOUT
The Wastewater Collection and Maintenance Division provides the City with wastewater collection services through over 185 miles of collection pipelines, over 12,730 sewer laterals, and 4,155 manholes. The Division provides ongoing preventive cleaning, maintenance, and repair of the sewerage collection system in accordance with the City's Sewer System Management Plan (SSMP), which ensures the City meets strict regulations set by the State of California. This includes emergency removal of sewer line blockages; repair and replacement of sewer laterals in the public right-of-way; and maintenance of the structural integrity of sewer mains and manholes in the collection system. The Division also administers the Fat, Oil, and Grease (FOG) Program responsible for the permitting and compliance monitoring of food establishments to minimize the discharge of grease into the sewerage system.

WASTEWATER COLLECTION & MAINTENANCE
Public Works Department
Organization Number: 403570
Fund Number: 5200
167 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $102,303 $102,585 $112,531 $122,384 $122,384 $127,633 Health Benefits 17,978 18,915 20,488 21,091 21,091 21,447 Retirement Benefits 12,426 10,159 15,133 20,111 20,111 20,459 Misc. Personnel Expenses 6,263 6,826 7,097 7,740 7,740 7,106 Personnel Subtotal 138,969 138,485 155,249 171,326 171,326 176,645 Operating
Professional/Contract Services 1,491 795 939 4,934 4,834 4,954 Supplies 77 87 160 1,650 1,650 1,650
Utilities 26,274 30,883 37,544 55,460 55,460 57,125 Water Supply 513,192 500,889 1,022,673 1,330,831 1,242,049 1,421,065 Asset Management (Maintenance) 1,384 2,368 4,847 26,290 21,100 26,290 Asset Management (Replacement) 4,846 4,970 4,970 7,259 7,259 6,170 Misc. Operating Expenses 12,286 8,170 11,056 23,132 20,654 22,558 Capital Outlay 1,739 14,765 27,754 51,854 50,000 84,398 Operating Subtotal 561,288 562,927 1,109,943 1,501,410 1,403,007 1,624,210 Division Total $700,258 $701,412 $1,265,192 $1,672,736 $1,574,333 $1,800,855 Total Authorized Positions 1.00 1.00 1.00 1.00 1.00 1.00 ABOUT
The Reclaimed Water Supply and Storage Division is responsible for the delivery of reclaimed (recycled) water that is used for commercial landscape irrigation in the South Poway Business Park. Poway receives its reclaimed water supply from the City of San Diego’s North City Reclamation Plant. The system is comprised of 13 miles of system piping, one pumping station, one reservoir, and over 217 metered connections. The Division monitors, operates and maintains Poway’s two recycled water distribution system zones, including all site inspections and regulatory monitoring and compliance required by the State of California and County of San Diego.

RECLAIMED WATER SUPPLY & STORAGE
Public Works Department
Organization Number: 405060
Fund Number: 5100
168 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $402,002 $476,834 $464,672 $636,956 $636,956 $685,615 Health Benefits 51,261 79,007 75,762 80,046 80,046 109,983 Retirement Benefits 91,058 72,027 84,440 100,084 100,084 116,814 Misc. Personnel Expenses 36,028 40,570 39,234 45,848 45,848 42,449 Personnel Subtotal 580,349 668,438 664,108 862,934 862,934 954,861 Operating
Professional/Contract Services 26,073 44,676 30,007 10,728 43,978 40,957 Supplies 3,555 1,558 1,935 4,050 4,050 4,050
Utilities 66,876 39,638 55,379 59,704 59,704 54,113 Asset Management (Maintenance) 26 - 104 900 900 900
Asset Management (Replacement) 6,331 9,572 10,145 10,188 10,188 11,425 Misc. Operating Expenses 29,124 33,872 29,019 33,019 30,519 38,354 Capital Outlay 21,210 1,955 - - 2,750 -
Operating Subtotal 153,194 131,272 126,589 118,589 152,089 149,799 Division Total $733,543 $799,710 $790,697 $981,523 $1,015,023 $1,104,660 Total Authorized Positions 5.00 6.00 6.00 6.00 6.00 6.00 ABOUT
The Maintenance and Operations Division plans, oversees, and administers the work of the following functions: street maintenance; stormwater and flood control; warehouse operations; vehicle and equipment maintenance; parks, trails, and open space; urban forestry; traffic signals and streetlights; public facilities; and the administration of special districts.

The Division protects public health and safety and ensures high levels of regulatory compliance, responsiveness, efficiency, and effectiveness during normal and emergency operations.

MAINTENANCE & OPERATIONS
Public Works Department
Organization Number: 410060
Fund Number: 5100
169 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $554,641 $415,656 $466,793 $704,688 $704,688 $743,044 Health Benefits 110,272 75,160 75,105 79,676 79,676 125,571 Retirement Benefits 95,164 56,045 69,376 113,567 113,567 129,045 Misc. Personnel Expenses 49,534 52,677 53,815 63,590 63,590 57,452 Personnel Subtotal 809,611 599,538 665,089 961,521 961,521 1,055,112 Operating
Professional/Contract Services 158,946 217,222 533,505 425,992 437,438 452,034 Supplies 89,723 66,714 68,947 156,750 158,175 159,250 Utilities 1,662 6,114 6,759 4,665 4,665 7,000
Asset Management (Maintenance) 808,631 602,023 659,361 851,050 871,753 1,193,200 Asset Management (Replacement) 128,516 136,888 186,244 239,842 239,842 241,428 Misc. Operating Expenses 209,303 176,818 219,331 272,797 272,797 244,222 Capital Outlay 4,506 335,116 85,610 69,989 69,989 162,319 Operating Subtotal 1,401,287 1,540,895 1,759,757 2,021,085 2,054,659 2,459,453 Division Total $2,210,898 $2,140,433 $2,424,846 $2,982,606 $3,016,180 $3,514,565 Total Authorized Positions 9.00 9.00 9.00 9.00 9.00 9.00 ABOUT
The Streets Maintenance Division preserves and maintains the public roadway infrastructure to ensure the safe and efficient movement of pedestrians, traffic, goods, and emergency services at all times, including special events and emergency situations such as storms, floods, and fires. The Division is responsible for the maintenance and repair of the City's 165 miles of roads and rights-of-ways; sidewalks; regulatory signs; publicly owned street trees; and the removal of graffiti from areas visible from the right-of-way.

STREETS MAINTENANCE
Public Works Department
Organization Number: 411040
Fund Number: 2110
170 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $333,136 $306,142 $413,608 $553,997 $473,997 $576,634 Health Benefits 69,363 72,410 75,024 69,183 69,183 81,460 Retirement Benefits 94,950 56,922 79,835 97,833 97,833 107,168 Misc. Personnel Expenses 32,242 35,649 37,942 42,358 42,358 38,403 Personnel Subtotal 529,690 471,124 606,409 763,371 683,371 803,665 Operating
Professional/Contract Services 49,559 116,051 156,684 443,734 475,261 446,243 Supplies 31,044 51,924 29,330 34,125 34,125 35,180 Utilities 1,586 1,712 - - - -
Asset Management (Maintenance) 4,187 4,733 3,069 16,500 12,500 16,500 Asset Management (Replacement) 116,836 172,691 185,175 187,652 187,652 238,449 Misc. Operating Expenses 140,606 112,370 145,775 221,369 229,672 236,156 Capital Outlay - 18,876 53,829 20,000 20,000 107,652 Operating Subtotal 343,816 478,357 573,862 923,380 959,211 1,080,180 Division Total $873,507 $949,481 $1,180,270 $1,686,751 $1,642,582 $1,883,846 Total Authorized Positions 6.00 6.00 6.00 6.00 6.00 6.00 ABOUT
The Stormwater and Flood Control Division is responsible for inspecting and maintaining the public drainage and stormwater collection and conveyance systems to reduce the risk of death, injury, and property damage due to flooding.

This Division performs annual inspections and maintains over 1,400 stormwater drain inlets, 26 channel mowing sections, 45 concrete channel sections, 12 detention basins, 44 under-road box culverts, 124 trash capture devices, and 64 miles of pipeline to verify proper operation of all municipal structural treatment controls designed to reduce pollutant discharges to maintain regulatory compliance under the National Pollutant Discharge Elimination Systems (NPDES) permit.

STORMWATER & FLOOD CONTROL
Public Works Department
Organization Number: 412040
Fund Number: 2310
171 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $228,481 $215,352 $239,300 $266,543 $266,543 $296,741 Health Benefits 46,834 46,090 48,858 53,075 53,075 55,610 Retirement Benefits 123,295 152,158 116,553 65,686 65,686 59,190 Misc. Personnel Expenses 17,458 18,921 19,628 21,940 21,940 20,123 Personnel Subtotal 416,069 432,520 424,338 407,244 407,244 431,664 Operating
Professional/Contract Services 53,770 37,993 39,841 68,475 85,247 69,773 Supplies 194,558 186,986 201,106 189,225 189,225 190,225 Utilities 19,721 18,947 17,997 18,596 18,596 17,314 Asset Management (Maintenance) 155,093 81,949 148,289 175,700 175,700 181,200 Asset Management (Replacement) 23,692 43,625 58,995 74,556 74,556 75,056 Misc. Operating Expenses 437,004 354,453 337,457 519,521 672,694 522,542 Capital Outlay 582 31,072 127,415 72,518 72,518 -
Operating Subtotal 884,420 755,025 931,098 1,118,591 1,288,536 1,056,110 Division Total $1,300,489 $1,187,545 $1,355,436 $1,525,835 $1,695,780 $1,487,774 Total Authorized Positions 3.00 3.00 3.00 3.00 3.00 3.00 ABOUT
The Vehicle and Equipment Maintenance Division ensures the safe, reliable and continuous operation of vehicles and equipment for City departments while meeting all regulatory requirements, inspections, and certifications. The City's fleet and equipment inventory includes sedans, fire apparatus, sewer and water equipment, heavy-duty trucks, tractors, trailers, off-road and industrial equipment, generators, and small landscape equipment. Essential vehicle services include the acquisition and disposal of vehicles, preventive maintenance, repairs, regulatory compliance, the provision of approximately 100,000 gallons of fuel and oil supplies, and the collection and disposal of hazardous waste generated by City departments.

VEHICLE & EQUIPMENT MAINTENANCE
Public Works Department
Organization Number: 413010
Fund Number: 6110
172 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $928,701 $876,695 $977,315 $1,141,639 $1,176,555 $1,252,156 Health Benefits 169,328 180,792 203,470 209,847 209,847 258,070 Retirement Benefits 253,076 139,242 145,400 132,421 132,421 130,765 Misc. Personnel Expenses 78,005 90,276 93,723 105,446 105,446 101,132 Personnel Subtotal 1,429,110 1,287,005 1,419,907 1,589,353 1,624,269 1,742,123 Operating
Professional/Contract Services 718,859 601,045 734,533 885,458 942,676 947,190 Supplies 99,141 170,005 182,041 187,425 187,425 201,425 Utilities 524,263 604,619 787,757 763,932 763,932 866,215 Asset Management (Maintenance) 10,602 15,944 35,265 33,500 33,500 33,500 Asset Management (Replacement) 128,613 135,402 150,584 153,735 153,735 157,336 Misc. Operating Expenses 341,771 297,028 348,138 396,921 396,921 399,795 Capital Outlay 35,816 187,732 53,159 50,348 50,348 52,077 Operating Subtotal 1,859,064 2,011,776 2,291,477 2,471,319 2,528,537 2,657,538 Division Total $3,288,175 $3,298,780 $3,711,383 $4,060,672 $4,152,806 $4,399,661 Total Authorized Positions 14.00 14.00 14.00 15.00 15.00 16.00 Public Works Department
Organization Number: 414040
Fund Number: 1000
The Parks, Trails, and Landscape Maintenance Division provides safe, clean, well-maintained, inviting and usable public parks, trails, and green spaces to support quality programming and enhance the enjoyment of all residents and visitors. The Division provides full-service maintenance for parks and public restrooms, certain vacant City properties, sports courts and fields, trails, and open space. The Division also performs mandated playground inspections, administers the City's pesticide program, and supports landscape maintenance at City Hall.

PARKS, TRAILS & LANDSCAPE MAINTENANCE
ABOUT
173 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $207,603 $235,135 $186,699 $231,292 $231,292 $262,175 Health Benefits 65,453 63,235 65,823 66,736 66,736 63,352 Retirement Benefits 34,004 31,683 35,792 37,740 37,740 29,759 Misc. Personnel Expenses 22,206 25,152 26,188 29,077 29,077 26,331 Personnel Subtotal 329,266 355,204 314,502 364,845 364,845 381,617 Operating
Professional/Contract Services 912,501 1,184,221 1,132,387 1,144,200 1,160,222 1,059,618 Supplies 164,475 132,815 104,277 106,501 106,701 122,136 Utilities 1,627 2,061 1,360 2,060 2,079 -
Asset Management (Maintenance) 284,362 560,693 553,633 538,770 560,574 639,930 Asset Management (Replacement) 31,727 31,014 30,352 31,584 31,584 22,122 Misc. Operating Expenses 23,553 20,066 32,601 52,027 52,027 317,180 Capital Outlay 1,454 19,242 - - - 16,415
Operating Subtotal 1,419,697 1,950,112 1,854,610 1,875,142 1,913,186 2,177,401 Division Total $1,748,963 $2,305,316 $2,169,112 $2,239,987 $2,278,031 $2,559,018 Total Authorized Positions 4.00 4.00 4.00 4.00 4.00 4.00 ABOUT
The Facilities Maintenance Division provides contract and in-house repair, maintenance, and janitorial functions for all City buildings and structures, including 75 buildings ranging in size from 200 to 60,000 square feet; appurtenances such as electronic gates; fire extinguishers; fire sprinkler systems; exterior parking lot lighting; pest control; elevators; HVAC; roofing; and security and fire monitoring systems.

FACILITIES MAINTENANCE
Public Works Department
Organization Number: 415010
Fund Number: 1000
174 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $213,095 $173,001 $205,246 $204,164 $208,645 $192,749 Health Benefits 10,925 11,451 12,163 12,387 12,387 - Retirement Benefits 38,606 19,905 21,514 16,726 16,726 9,123 Misc. Personnel Expenses 5,888 6,379 6,681 7,460 7,460 6,508 Personnel Subtotal 268,514 210,735 245,604 240,737 245,218 208,380 Operating
Professional/Contract Services 822,504 871,074 858,674 1,160,167 1,405,277 1,203,440 Supplies 41,982 45,380 39,298 60,800 60,800 60,800 Utilities 291,222 321,897 327,865 305,323 321,323 354,575 Water Supply 399,514 434,400 605,653 748,300 748,300 685,741 Asset Management (Maintenance) 372,699 368,291 418,001 449,648 519,582 549,487 Asset Management (Replacement) 3,715 4,496 4,683 4,793 4,793 5,333 Misc. Operating Expenses 7,664 11,901 11,072 19,820 94,960 29,202 Capital Outlay 23,639 101,090 102,242 130,000 130,000 130,000 Operating Subtotal 1,962,939 2,158,530 2,367,487 2,878,851 3,285,036 3,018,578 Division Total $2,231,453 $2,369,265 $2,613,091 $3,119,588 $3,530,254 $3,226,958 Total Authorized Positions 1.00 1.00 1.00 1.00 1.00 1.00 ABOUT
Special Districts include ten Landscape Maintenance Districts (LMDs), the LMD Administration Division, and Poway’s Lighting District. These districts are responsible for the maintenance, operation, and contract administration of 188 acres of landscape; 42 acres of open space; approximately 4,000 streetlights; traffic signals and lighted street signs at 60 intersections; and 89 flashing beacons within the boundaries of the Special Districts. The LMD Administration Division manages ten LMDs, including engineering services; contract inspection and supervision of contractual work; administrative support; coordination of in-house as-needed repairs; and staff assistance to property owners, developers, civic associations, and the general public in matters relating to the districts.

SPECIAL DISTRICTS
Public Works Department
Organization Number: 420140 | 421040 | 421140 | 421240| 423040 | 424040 | 424140 Fund Number: 2590 | 26xx | 27xx
425040 | 425140 | 426040 | 430050
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176 of 244 June 16, 2026, Item #22
FIRE

DEPARTMENT

CITY OF POWAY
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178 of 244 June 16, 2026, Item #22
Fire Chief
Fire Suppression
Fire Prevention
Deputy Fire Chief
Fire Battalion Chief
(Safety)
FIRE

DEPARTMENT
Total FTEs: 58.00

CITY OF POWAY
Fire Captains/
Paramedics
(4)
Fire Engineers/
Paramedics
(4)
Firefighters/
Paramedics
(8)
Fire Captains/
Paramedics
(4)
Fire Engineers/
Paramedics
(4)
Firefighters/
Paramedics
(8)
Fire Captains/
Paramedics
(4)
Fire Engineers/
Paramedics
(4)
Firefighters/
Paramedics
(8)
Emergency
Preparedness
Program Manager
Deputy Fire Marshal
Fire Inspector
Senior Fire Inspector
Fire Battalion Chief
(EMS & Technology)
Fire Battalion Chief
(Training)
Fire Battalion Chief
(Safety)
Senior Administrative
Assistant
(Confidential)
179 of 244 June 16, 2026, Item #22
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180 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $8,491,081 $8,882,858 $10,117,797 $10,349,603 $10,486,144 $10,730,151 Health Benefits 997,589 1,043,348 1,071,450 1,052,431 1,052,431 1,179,494 Retirement Benefits 1,641,377 1,331,682 1,393,147 1,437,571 1,486,174 1,519,854 Misc. Personnel Expenses 403,174 448,137 479,237 515,182 515,182 474,113 Personnel Subtotal 11,533,221 11,706,024 13,061,631 13,354,787 13,539,931 13,903,612 Operating
Professional/Contract Services 684,419 1,148,779 825,479 951,658 1,027,308 1,012,185 Supplies 319,923 408,266 378,176 379,464 387,687 376,273 Utilities 223,529 240,818 218,376 217,838 234,508 255,148 Asset Management (Maintenance) 88,362 88,570 124,614 162,144 142,125 170,461 Asset Management (Replacement) 548,422 685,252 847,599 875,299 875,299 986,263 Misc. Operating Expenses 633,470 547,746 829,767 972,780 974,500 975,875 Capital Outlay 210,869 411,290 1,028,954 302,657 352,423 1,093,491 Operating Subtotal 2,708,994 3,530,721 4,252,964 3,861,840 3,993,850 4,869,696 Department Total $14,242,214 $15,236,746 $17,314,595 $17,216,627 $17,533,781 $18,773,307 Total Authorized Positions 57.00 57.00 57.00 58.00 58.00 58.00 Department Summary
Organization Number: 50xxxx
Fund Number: 1000

FIRE DEPARTMENT
181 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $380,375 $596,879 $659,399 $621,762 $621,762 $735,250 Health Benefits 28,964 51,668 57,106 53,911 53,911 68,893 Retirement Benefits 142,225 123,617 128,501 90,605 139,208 157,146 Misc. Personnel Expenses 20,665 31,320 32,547 34,384 34,384 33,564 Personnel Subtotal 572,229 803,484 877,553 800,662 849,265 994,853 Operating
Professional/Contract Services 12,257 12,787 11,764 15,456 14,083 16,456 Supplies 6,458 9,534 8,908 9,100 10,500 10,600
Utilities (1,569) 784 303 - - -
Asset Management (Maintenance) 554 407 972 864 864 864 Asset Management (Replacement) 17,496 23,288 30,931 43,780 43,780 32,528 Misc. Operating Expenses 16,405 19,736 37,070 53,442 53,437 53,031 Capital Outlay - 619 79,874 500 1,240 500
Operating Subtotal 51,600 67,156 169,822 123,142 123,904 113,979 Division Total $623,829 $870,641 $1,047,375 $923,804 $973,169 $1,108,832 Total Authorized Positions 3.00 3.00 3.00 4.00 4.00 4.00 ABOUT
Fire Department
Organization Number: 500050
Fund Number: 1000

FIRE ADMINISTRATION
The Fire Administration Division is responsible for providing overall administration, direction, and operational planning and management for the Fire Department including budget development and management, personnel recruitment, citywide emergency planning and incident management.
182 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $7,746,180 $8,016,464 $9,142,374 $9,399,076 $9,535,617 $9,644,107 Health Benefits 912,902 947,713 961,772 945,018 945,018 1,054,564 Retirement Benefits 1,371,845 1,177,223 1,228,628 1,309,477 1,309,477 1,322,888 Misc. Personnel Expenses 362,469 396,869 425,631 457,710 457,710 419,268 Personnel Subtotal 10,393,395 10,538,269 11,758,405 12,111,281 12,247,822 12,440,827 Operating
Professional/Contract Services 397,970 448,685 462,065 526,317 521,551 491,284 Supplies 140,415 231,401 200,694 170,055 171,566 169,437 Utilities 214,668 230,267 218,073 217,838 234,508 255,148 Asset Management (Maintenance) 64,443 71,582 115,740 134,703 134,703 143,020 Asset Management (Replacement) 417,299 551,695 623,728 624,487 624,487 738,997 Misc. Operating Expenses 514,342 451,412 605,655 712,372 715,472 709,857 Capital Outlay 180,460 221,147 842,336 185,764 188,494 1,020,458 Operating Subtotal 1,929,597 2,206,188 3,068,291 2,571,536 2,590,781 3,528,201 Division Total $12,322,992 $12,744,457 $14,826,696 $14,682,817 $14,838,602 $15,969,027 Total Authorized Positions 51.00 51.00 51.00 51.00 51.00 51.00 ABOUT
The Fire Suppression Division is responsible for the delivery of emergency and non-emergency services including fire suppression, rescue, emergency medical, hazardous materials responses, and public assistance. The Division deploys one chief officer and 16 firefighters each day from three fire stations that staff one fire battalion chief, three fire engines, one ladder truck, and two ambulances. The Division is responsible for the coordination of maintenance and repair on all facilities, apparatus, and equipment. The Fire Battalion Chiefs are responsible for emergency incident management, personnel training, firefighter health and safety, and emergency technology.

FIRE SUPPRESSION
Fire Department
Organization Number: 501050
Fund Number: 1000
183 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $364,525 $269,514 $316,024 $328,765 $328,765 $350,794 Health Benefits 55,724 43,968 52,572 53,502 53,502 56,037 Retirement Benefits 127,307 30,841 36,018 37,489 37,489 39,820 Misc. Personnel Expenses 20,040 19,948 21,059 23,088 23,088 21,281 Personnel Subtotal 567,597 364,271 425,673 442,844 442,844 467,932 Operating
Professional/Contract Services 119,141 392,824 80,421 145,000 145,000 151,260 Supplies 196 2,182 652 6,810 6,810 2,550
Utilities 1,205 1,053 - - - -
Asset Management (Maintenance) 1,320 303 226 972 772 972 Asset Management (Replacement) 14,538 8,323 12,169 15,344 15,344 11,568 Misc. Operating Expenses 30,019 24,624 102,031 119,646 118,271 130,307 Capital Outlay - - 40,630 - - 18,788
Operating Subtotal 166,419 429,309 236,129 287,772 286,197 315,445 Division Total $734,016 $793,581 $661,802 $730,616 $729,041 $783,377 Total Authorized Positions 3.00 3.00 3.00 3.00 3.00 3.00 ABOUT
The Fire Prevention Division is responsible for the delivery of fire and life safety inspection and education services to existing businesses, apartments, and educational, institutional and permitted facilities. This Division provides customer consultations, plan review, new construction inspections , and defensible space inspections to ensure compliance with state and local fire and life safety regulations. The Deputy Fire Marshal manages the Fire Prevention Division under the supervision of the Fire Chief as the City Fire Marshal.

FIRE PREVENTION
Fire Department
Organization Number: 502050
Fund Number: 1000
184 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $- $- $- $- $- $-
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal - - - - - -
Operating
Professional/Contract Services 155,051 294,483 271,230 264,885 346,674 353,185 Supplies 172,855 165,149 167,921 193,499 198,811 193,686 Utilities 9,225 8,715 - - - -
Asset Management (Maintenance) 22,044 16,278 7,675 25,605 5,786 25,605 Asset Management (Replacement) 99,089 101,946 180,771 191,688 191,688 203,169 Misc. Operating Expenses 72,704 51,974 85,011 87,320 87,320 82,680 Capital Outlay 30,409 189,523 66,114 116,393 162,689 53,745 Operating Subtotal 561,377 828,068 778,723 879,390 992,968 912,070 Division Total $561,377 $828,068 $778,723 $879,390 $992,968 $912,070 Total Authorized Positions - - - - - -
ABOUT
The Paramedics Division is a budge t cost center that supports Fire Suppression , Division 501050. It specifies the financial outlay and activity for emergency medical services (EMS). This Division captures equipment and training costs associated with supporting the Fire Department's pre-hospital EMS delivery system, but contains no direct personnel costs.

PARAMEDICS
Fire Department
Organization Number: 503050
Fund Number: 1000
185 of 244 June 16, 2026, Item #22
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186 of 244 June 16, 2026, Item #22
LAW

ENFORCEMENT

DEPARTMENT

CITY OF POWAY
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188 of 244 June 16, 2026, Item #22
Captain
Administrative
Secretary III
Admin PatrolDetectives
Lieutenant
Office Assistant
(3)
Detective Deputy
(4)
Detective Sergeant Patrol Sergeant
(4)
Patrol Deputy
(17)

LAW ENFORCEMENT SERVICES
(CONTRACT)

CITY OF POWAY
School Resource
Officer
Shared Central
Resource Traffic
Poway Criminal
Apprehension
Team
(PCAT)
Senior
Volunteers
Traffic Sergeant
Traffic Deputy
(8)
Motorcycle Deputy
(2)
Community
Services Officer
PCAT Sergeant
PCAT Deputy
(4)
Juvenile Detective
Crime Analyst
(2)
Crime Prevention
Specialist
189 of 244 June 16, 2026, Item #22
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190 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $- $- $- $- $- $-
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal - - - - - -
Operating
Professional/Contract Services 14,782,852 14,945,774 15,508,185 16,072,589 16,067,589 16,606,260 Supplies 4,197 5,578 2,370 7,450 7,450 8,025
Utilities 6,929 9,835 6,461 12,810 12,810 14,050
Asset Management (Maintenance) - 1,688 - 32,020 32,020 33,450 Asset Management (Replacement) 16,448 16,265 11,389 11,389 11,389 8,974 Misc. Operating Expenses 122,252 99,590 106,173 81,920 81,920 76,630 Capital Outlay - 28,314 - - - -
Operating Subtotal 14,932,677 15,107,043 15,634,577 16,218,178 16,213,178 16,747,390 Department Total $14,932,677 $15,107,043 $15,634,577 $16,218,178 $16,213,178 $16,747,390 Department Summary
Organization Number: 504050
Fund Number: 1000

LAW ENFORCEMENT DEPARTMENT
191 of 244 June 16, 2026, Item #22
2022-23 2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Actual Budget Projected Budget
Personnel
Salaries $- $- $- $- $- $-
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Misc. Personnel Expenses - - - - - -
Personnel Subtotal - - - - - -
Operating
Professional/Contract Services 14,782,852 14,945,774 15,508,185 16,072,589 16,067,589 16,606,260 Supplies 4,197 5,578 2,370 7,450 7,450 8,025
Utilities 6,929 9,835 6,461 12,810 12,810 14,050
Asset Management (Maintenance) - 1,688 - 32,020 32,020 33,450 Asset Management (Replacement) 16,448 16,265 11,389 11,389 11,389 8,974 Misc. Operating Expenses 122,252 99,590 106,173 81,920 81,920 76,630 Capital Outlay - 28,314 - - - -
Operating Subtotal 14,932,677 15,107,043 15,634,577 16,218,178 16,213,178 16,747,390 Division Total $14,932,677 $15,107,043 $15,634,577 $16,218,178 $16,213,178 $16,747,390 ABOUT
The Law Enforcement Division is a budget cost center that supports comprehensive contract law enforcement services provided by the San Diego County Sheriff's Office. These services include emergency response, crime prevention, traffic enforcement, collision reduction, investigative services, drug prevention, and education and community policing.

LAW ENFORCEMENT
Law Enforcement Department
Organization Number: 504050
Fund Number: 1000
192 of 244 June 16, 2026, Item #22

CAPITAL

IMPROVEMENT

PROGRAM

CITY OF POWAY
193 of 244 June 16, 2026, Item #22
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194 of 244 June 16, 2026, Item #22
Source
Total Prior
Appropriations
Proposed
Appropriations
Total Project
Appropriations
Funding Spent
to Date
Available
Balance
General Fund (1000) -$ - $ - $ - $ - $
Capital Improvement (1060) 6,661,224 6,805,835 13,467,059 266,872 13,200,188 Str. Dev./Asmnt. (21xx,22xx,2790) 6,295,275 5,690,696 11,985,971 1,523,048 10,462,923 Drainage Fund (2310/2320) 7,241,533 1,500,000 8,741,533 3,933,652 4,807,881 CDBG Fund (2410) 130,500 - 130,500 - 130,500
State Grant Fund (2420) - - - - -
Federal Grant (2530) 1,000,000 - 1,000,000 323,437 676,563 Water Fund (5100/5110/5130) 52,217,704 13,820,000 66,037,704 37,183,751 28,853,953 Sewer Fund (5200/5210) 9,728,284 1,317,500 11,045,784 1,827,316 9,218,468 Capital Rep Equip (6110) - 48,000 48,000 - 48,000
Capital Facilities (6170) 1,311,800 2,110,700 3,422,500 241,472 3,181,028 PEG Fund (2860) - - - - -
Park Improvement (4110) 1,847,400 975,000 2,822,400 109,192 2,713,208 Trusts (7710/7820) 151,859 40,000 191,859 18,947 172,912 Total Budget 86,585,580$ 32,307,731 $ 118,893,311 $ 45,427,687 $ 73,465,624 $ Use
Total Prior
Appropriations
Proposed
Appropriations
Total Project
Appropriations
Funding Spent
to Date
Available
Balance
Streets 6,295,275$ 5,690,696 $ 11,985,971 $ 1,523,048 $ 10,462,923 $ Drainage 7,241,533 1,500,000 8,741,533 3,933,652 4,807,881 Public Facilities 10,102,783 9,979,535 20,082,318 636,483 19,445,836 Water 52,617,704 13,820,000 66,437,704 37,316,265 29,121,439 Sewer 10,328,284 1,317,500 11,645,784 2,018,238 9,627,546 Total Budget 86,585,580$ 32,307,731 $ 118,893,311 $ 45,427,687 $ 73,465,624 $ * "Total Prior Appropriations" column reflects previously appropriated prior year funding for all currently active CIP projects. ** "Total Project Appropriations" column includes previously appropriated prior year funding and newly appropriated current year funding for all currently active CIP projects. This figure represents the total amount of funding which is appropriated for all active CIP projects.

CAPITAL IMPROVEMENT PROGRAM OVERVIEW
Sources and Uses
Streets
10%
Drainage
7%
Public
Facilities
17%
Water
56%
Sewer
10%
Total Project Appropriations
by Project Type
Water
56%
Sewer
9%
Drainage
7%
General Fund/Capital
Reinvestment
11%
Grants/
Other
17%
Total Project Appropriations
by Funding Source
195 of 244 June 16, 2026, Item #22
196 of 244 June 16, 2026, Item #22
Streets
Traffic Signal Controller Upgrades
FY26 Street Overlay
FY26 Citywide Striping
ATMS Improvement for Arterials
ATMS Improvement for Local Streets
Transparity Maintenance
FY 2026-27 Street Maintenance
FY 2026-27 Street Overlay
FY 2026-27 Citywide Striping
Total Streets
Drainage
Corrugated Metal Pipe Replacement
Annual Trash Capture Program
Community Park Concrete Ribbon Drain Assessment
Annual Channel Rehabilitation
Drainage Master Plan & Impact Fee Update
Total Drainage
Project No.

ST012
ST033
ST034
ST035
ST036
ST037
ST038
ST039
ST040
Project No.

DR001
DR005
DR008
DR009
DR010
Funding Source
2790
2230/2110
2110
2260
2220
2230
2240/2120/2110
2230/2110
2210
Funding Source
2310
2310
2310/2320
2310
2310
Total Prior
Appropriations
$ 2,117,300
2,367,794
752,881
500,000
550,000
7,300
-
-
-
$ 6,295,275
Total Prior
Aooropriations
$ 4,467,281
849,862
1,238,665
685,725
-
$ 7,241,533

CAPITAL IMPROVEMENT PROGRAM
Summary
FY2026-27 Total Project Expenditures Available
Appropriation Appropriation (thru Apr 2026) Balance
$ 300,000 $ 2,417,300 $ 800,746 $ 1,616,554
- 2,367,794 259 2,367,535
- 752,881 714,742 38,139
- 500,000 - 500,000
- 550,000 - 550,000
8,420 15,
720 7,300 8,420
2,349,441 2,349,441 - 2,349,441
2,517,835 2,517,835 - 2,517,835
515,000 515,000 - 515,000
$ 5,690,696 $ 11,985,971 $ 1,523,048 $ 10,462,923
FY2026-27 Total Project Expenditures Available
Appropriation Aooropriation (thru Apr 2026) Balance
$ 300,000 $ 4,767,281 $ 3,702,173 $ 1,065,109
- 849,862 128,151 721,711
500,000 1,738,665 102,998 1,635,667
300,000 985,725 331 985,394
400,000 400,000 - 400,000
$ 1,500,000 $ 8,741,533 $ 3,933,652 $ 4,807,881
197 of 244 June 16, 2026, Item #22

CAPITAL IMPROVEMENT PROGRAM
Summary
Total Prior FY2026-27 Total Project Expenditures Available Project No. Funding Source Appropriations Appropriation Appropriation (thru Apr 2026) Balance Public Facilities
PCPA Elevator Rehab & ADA Improvements BD010 6170 $ 356,700 $ - $ 356,700 $ 33,798 $ 322,902 PCPA Sewer Replacement BD011 6170 440,000 440,000 440,000 Lake Poway Concessions Door Replacement & Relocation BD012 6170 41,500 41,500 41,500 Zero Emission Vehicle Charging Infrastructure MN052 1060 194,155 194,155 106,412 87,743 Workplace Safety Facility Improvements MN0SS 1060 1,000,000 1,000,000 87,310 912,690 Fire Station 2 Overhead Flashing Beacon MN061 1060 170,000 170,000 13,574 156,426 Fire Station 2 Gym Structure MN062 1060 220,000 258,000 478,000 19,048 458,952 Convection Ovens and Exhaust Hood at Cafagna Center MN063 7710 131,859 40,000 171,859 18,947 152,912 Garden Road Roof and Structure MN068 6170 385,000 385,000 207,674 177,326 Midland Road Fence Replacement MN069 1060 175,000 175,000 37,950 137,050 PCPA FY 26 Maintenance Projects MN075 1060 1,147,000 1,600,000 2,747,000 2,548 2,744,452 PCPA Orchestra Safety Net MN076 6170 88,600 88,600 88,600 Pool Loading Bay Bumper Replacement and Ladder MN078 1060 81,866 81 ,866 30 81,837 Swim Center - Pool Deck and Plaster MN085 1060 1,165,000 1,165,000 1,165,000 Swim Center - Pool Heater Replacement MN086 6170/6110 350,000 350,000 350,000 FY27 Facilities Renovation - HVAC MN087 6170 100,000 100,000 100,000 FY27 Facilities Renovation - Concrete MN088 1060 100,000 100,000 100,000 FY27 Facilities Renovation - Flooring MN089 6170 152,000 152,000 152,000 FY27 Facilities Renovation - Painting MN090 6170 609,000 609,000 609,000 FY27 Facilities Renovation- Roofing MN091 6170 220,000 220,000 220,000 FY27 Facilities Renovation - Wood Repairs MN092 6170 207,500 207,500 207,500 FY27 Facilities Renovation - General Maintenance MN093 6170 520,200 520,200 520,200 Poway Monument Signs MN095 1060 150,000 150,000 150,000 Midland Road Outdoor Dining MN096 1060 120,000 120,000 120,000 198 of 244 June 16, 2026, Item #22
Public Facilities (continued)
Community Park Restroom
Community Park Sidewalk
Community Park Signage
Shelter for Old Poway Park Dumpster
Bike Park/Pump Track Study
Old Poway Park Boardwalk Replacement
Community Park Fence Replacement
Old Poway Park Concrete Repairs
Aubrey Park Playground Resurfacing
Poway Oaks Neighborhood Park Playground Renovation
FY26 ADA Barrier Removal (CDBG)
Pickleball Courts
:ommunity Park Enhancements with Inclusive Playground Design Old Poway Park Bridge Repair & Wood Replacement
Old Poway Park Parking Lot Paving
Garden Road Park Playground Renovation
Lake Poway Softball Field Shade Sail Structure
Total Public Facilities
Project No.

PK025
PK027
PK028
PK029
PK031
PK032
PK033
PK034
PK035
PK036
PK037
PK038
PK039
PK040
PK041
PK042
PK043
Funding Source
4110
4110
4110
1060
7820
1060
1060
1060
1060
1060
2410
4110/1060
1060
1060
1060
1060
4110
Total Prior
Appropriations
$ 1,082,400
100,000
165,000
182,500
20,000
715,043
1,791,000
140,500
374,325
469,835
130,500
500,000
-
-
-
-
-
$ 10,102,783

CAPITAL IMPROVEMENT PROGRAM
Summary
FY2026-27 Total Project Expenditures Available
Appropriation Appropriation (thru Apr 2026) Balance
$ - $ 1,082,400 $ 60,369 $ 1,022,031
- 100,000 15,292 84,708
105,000 270,000 33,531 236,469
- 182,500 - 182,500
- 20,000 - 20,000
- 715,043 - 715,043
- 1,791 ,000 - 1,791,000
- 140,500 - 140,500
- 374,325 - 374,325
96,135 565,970 - 565,970
- 130,500 - 130,500
1,300,000 1,800,000 - 1,800,000
800,000 800,000 - 800,000
225,000 225,000 - 225,000
836,700 836,700 - 836,700
725,000 725,000 - 725,000
300,000 300,000 - 300,000
$ 9,979,535 $ 20,082,318 $ 636,483 $ 19,445,836
199 of 244 June 16, 2026, Item #22
Water
WTP Upgrade Filters 1-8
MCC Upgrades (PS-8, PS-9, PS-10, PS-11, PS-12)
Water Treatment Plant Chemical Tank Rehab
Emergency Interconnecti on #1 (Avenida La Valencia)
Emergency Interconnection #2 (Poway & Springhurst)
Water Pump Station No. 13
Water Master Plan Update and Implementation
Stone Canyon Steel Watermain Replacement
WTP Groundwater Investigation and Assessment
R-12 Reservoir Rehabilitation
Crocker Easement Pipeline Realignment Preliminary Design Meter Vault Lid Replacement
Clearwell Replacement
Poway Treated Water Facilities & Redundant Pipeline
Total Water
Sewer
Annual Sewer Line Repair/Replace
Annual Sewer Manhole Rehabilitation
Butterfield Trail Sewer Upsize
Camino Del Valle Lift Station Upgrades and MCC Rebuild
Old Coach Lift Station 1 Capacity Analysis & Upgrade
Powers Road Sewer Replacement Design
Sewer Master Plan & Implementation
Total Sewer
Grand Total Capital Projects
Funding Source Definitions
1000 - General Fund
1060 - Capital Improvement
211 0- Gas Tax
2120 - Road Repair & Acct Act 2017
Project No. Funding Source
WT037 5100
WT041 5100
WT043 5100
WT044 5110
WT045 5110
WT046 5100
WT047 5110/2530
WT048 5110
WT049 5100
WT050 5100
WT051 5100
WT052 5100
WTR0027 5100
WTR0028 5100/5130
Project No. Funding Source
SW001 5200
SW002 5200
SW003 5200
SW005/SW006 5200
SW009 5200
SW010 5200/5210
SW011 5210/2530
2220 - Street Development Fund
2230 - Transnet
2240 - Traffic Congestion Fund
2260 - Regional Transportation
Total Prior
Appropriations
$ 1,100,000
1,234.459
475,000
950,000
1,670,000
60,000
1,500,000
1,700,000
150,000
-
-
-
39,446,548
4,331,698
$ 52,617,704
Total Prior
$ 2,948,100
1,357,184
1,323,000
1,250,000
325,000
1,700,000
1,425,000
$ 10,328,284
$ 86,585,580

CAPITAL IMPROVEMENT PROGRAM
Summary
FY2026-27 Total Project
Appropriation Appropriation
$ 950,000 $ 2,050,000
700,000 1,934.459
600,000 1,075,000
620,000 1,570,000
- 1,670,000
- 60,000
- 1,500,000
(500,000) 1,200,000
150,000 300,000
150,000 150,000
50,000 50,000
100,000 100,000
- 39,446,548
11,000,000 15,331 ,698
$ 13,820,000 $ 66,437,704
FY 2026-27 Total Project
A A
$ 367,500 $
950,000
$ 1,317,500 $
$ 32,307,731 $
2310/2320 - Drainage Funds
2410 - CDBG Fund
2420 - State Grant Fund
2530 - Federal Grant Fund
3,315,600
2,307,184
1,323,000
1,250,000
325,000
1,700,000
1,425,000
11,645,784
118,893,311
Expenditures Available
(thru Apr 2026) Balance
$ 342,298 $ 1,707,702
162,221 1,772,238
5,228 1,069,773
137,537 1,432,463
223,523 1,446.477
58,170 1,830
145,622 1,354,378
- 1,200,000
457 299,543
- 150,000
- 50,000
- 100,000
33,260,914 6,185,634
2,980,296 12,351.402
$ 37,316,265 $ 29,121,439
Expenditures Available
(thru A r 2026) Balance
$ 1,394,016 $ 1,921,584
211,960 2,095,224
209,148 1,113,852
1,250,000
325,000
1,700,000
203,114 1,221,886
$ 2,018,238 $ 9,627,546
$ 45,427,687 $ 73,465,624
5100/5110/5130 - Water Funds
5200/521 0 - Sewer Funds
6170- Capital Facilities
7710/7820 - Trust Funds
Traffic Signal Intersection Upgrades - CIP #ST012
Responsible Department: Development Services
Estimated Completion: Ongoing
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Lighting Dist. (2790) 2,117,300$ $ 300,000 $ 2,417,300 $ 800,746 $ 1,616,554 Total Budget 2,117,300$ 300,000$ 2,417,300$ 800,746$ 1,616,554$ FY 2025-26 Street Overlay - CIP #ST033
Responsible Department: Development Services
Start Date: March, annually
Estimated Completion: June, annually
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Transnet 70% (2230) $ 2,067,794 $ - $ 2,067,794 $ 259 $ 2,067,535 Gas Tax (2110) 300,000 - 300,000 - 300,000 Total Budget $ 2,367,794 $ - $ 2,367,794 $ 259 $ 2,367,535 Description:

Annual program to replace existing cabinets, controllers, conduit, wiring and miscellaneous equipment as necessary to maintain uninterrupted operations of the City's signals.

Capital Improvement Program (Streets)
Capital Improvement Program (Streets)
Description:

The City annually overlays or reconstructs portions of public streets that have deteriorated to a level that requires more than patching and slurry seal. The project also includes survey monument preservation, utility lid raise to grade, and Americans With Disabilities Act (ADA) upgrades to existing pedestrian ramps. This project is located within Pavement Management Zone 1 to coincide with the FY 2026-27 Street Maintenance project.
200 of 244 June 16, 2026, Item #22

I I I I
FY 2025-26 Citywide Striping - CIP #ST034
Responsible Department: Development Services
Start Date: July, annually
Estimated Completion: June annually
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Gas Tax (2110) $ 752,881 $ - $ 752,881 $ 714,742 $ 38,139 Total Budget $ 752,881 $ - $ 752,881 $ 714,742 $ 38,139 ATMS and Corridor Improvement Program for Arterials - CIP #ST035 Responsible Department: Development Services
Start Date: July 2025
Estimated Completion: June 2030
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
RAS Traffic Mitigation (2260) $ 500,000 $ - $ 500,000 $ - $ 500,000 Total Budget 500,000$ $ - $ 500,000 $ - $ 500,000 Capital Improvement Program (Streets)
Description:

This project involves the installation of adaptive traffic system software, rewiring of advanced loops and reprogramming controllers in order to collect traffic data and ensure progression along the City's regional arterial corridors. Adaptive traffic signals communicate with each other and dynamically adjust signal timing, identify traffic patterns, improve traffic flow and reduce vehicle stops. Corridor improvements in conformance with Poway's General Plan that will improve flow, capacity and safety will also be evaluated and implemented as a part of this project. The City has six arterial roads which support numerous local and residential streets that make up the City of Poway's roadway network. These roads are Community Road, Espola Road, Pomerado Road, Poway Road, Scripps Poway Parkway and Twin Peaks Road. The traffic signals along Espola Road are currently being converted to adaptive signals. This project would upgrade the remaining five arterials. This will be a multi-year phased project beginning with Poway Road the first year.

Capital Improvement Program (Streets)
Description:

This annual project provides restriping of the streets within the zone that receives slurry seal in the annual street maintenance project. When the street maintenance zone is an odd numbered zone, this project also refreshes striping in the other three odd numbered zones, when the street maintenance zone is an even numbered zone, the project refreshes the striping in the other three even numbered zones. Under this rotation, all public street striping in the City is refreshed or replaced every two years.

The restriping of slurry sealed zones will include the adding of buffer zones to bike lanes, and replacing traditional crosswalk striping with "continental" striping.
201 of 244 June 16, 2026, Item #22
ATMS and Improvement Program for Local Streets - CIP #ST036 Responsible Department: Development Services
Start Date: July 2025
Estimated Completion: June 2035
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
AB 1600 Imp Fee (2220) $ 550,000 $ - $ 550,000 $ - $ 550,000 Total Budget 550,000$ $ - $ 550,000 $ - $ 550,000 Transparity Server and Maintenance Agreement - CIP #ST037 Responsible Department: Development Services
Estimated Completion: Ongoing
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Transnet 70% (2230) $ 7,300 $ 8,420 $ 15,720 $ 7,300 $ 8,420 Total Budget $ 7,300 $ 8,420 $ 15,720 $ 7,300 $ 8,420 This project is for the ongoing service and maintenance of the City's traffic signal software Transparity.

Description:

Capital Improvement Program (Streets)
Description:

This project involves the installation of adaptive traffic system software, rewiring of advanced loops and reprogramming controllers in order to collect traffic data and ensure progression along the City's collector roads. Adaptive traffic signals communicate with each other and dynamically adjust signal timings, identify traffic patterns, improve traffic flow and reduce vehicle stops. Road improvements that will improve flow, capacity and safety will also be evaluated and implemented as a part of this project. The City has eight collector roads which support and connect numerous local and residential streets that make up the City of Poway's roadway network. These roads are Community Road (from Stowe to the terminus), Danielson Street, Espola Road (from western City limits to Titan Way), Garden Road, Kirkham Road, Midland Road, Poway Road (from Garden Road to Espola Road), and Stowe Drive. This project will be a multi-year phased project to upgrade the collector roads.

Capital Improvement Program (Streets)
202 of 244 June 16, 2026, Item #22
FY 2026-27 Street Maintenance - CIP #ST038
Responsible Department: Development Services
Start Date: July, annually
Estimated Completion: November, annually
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Transnet 30% (2240) $ - $ 648,880 $ 648,880 $ - $ 648,880 Road Maint (2120) - 1,413,561 1,413,561 - 1,413,561 Gas Tax (2110) - 287,000 287,000 - 287,000 Total Budget $ - 2,349,441$ $ 2,349,441 $ - $ 2,349,441 FY 2026-27 Street Overlay - CIP #ST039
Responsible Department: Development Services
Start Date: March, annually
Estimated Completion: June, annually
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Transnet 70% (2230) $ - $ 1,833,700 $ 1,833,700 $ - $ 1,833,700 Gas Tax (2110) - 684,135 684,135 - 684,135 Total Budget -$ 2,517,835$ $ 2,517,835 $ - $ 2,517,835 Capital Improvement Program (Streets)
Description:

Description:

The street maintenance project is a continuation of the annual Citywide street maintenance program. The program is an eight-year rotation through eight street maintenance zones providing deep patching, skin patching, crack sealing, slurry sealing, and raising utility lids to grade as needed. In Fiscal Year 2026-27 the program will address Zone 1, which primarily encompasses the area west of Pomerado Road from Scripps Poway Parkway to Ted Williams Parkway and will coincide with the FY 2025-26 Street Overlay project.

Capital Improvement Program (Streets)
203 of 244 June 16, 2026, Item #22
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7 FY 2026-27 Citywide Striping - CIP #ST040
Responsible Department: Development Services
Start Date: July, annually
Estimated Completion: June, annually
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Gas Tax (2110) $ - $ 515,000 $ 515,000 $ - $ 515,000 Total Budget $ - $ 515,000 $ 515,000 $ - $ 515,000 Annual Storm Pipe Repair/Replace - CIP #DR001
Responsible Department: Development Services
Estimated Completion: Ongoing
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Drainage (2310) $ 4,467,281 $ 300,000 $ 4,767,281 $ 3,702,173 $ 1,065,109 Total Budget $ 4,467,281 $ 300,000 $ 4,767,281 $ 3,702,173 $ 1,065,109 Capital Improvement Program (Streets)
Description:

This fund is used to replace or repair failing drainage pipes citywide.

The Fiscal Year 2026-27 project will replace or repair failing pipe based upon staff evaluation and prioritizations in the 2017 Citywide Corrugated Metal Pipe Condition Assessment.

Capital Improvement Program (Drainage)
Description:

This annual project provides restriping of the streets within the zone that receives slurry seal in the annual street maintenance project.

When the street maintenance zone is an odd numbered zone, this project also refreshes striping in the other three odd numbered zones, when the street maintenance zone is an even numbered zone, the project refreshes the striping in the other three even numbered zones.

Under this rotation, all public street striping in the City is refreshed or replaced every two years.
204 of 244 June 16, 2026, Item #22
Annual Trash Capture Program - CIP #DR005
Responsible Department: Development Services
Estimated Completion: Ongoing
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Drainage (2310) $ 849,862 $ - $ 849,862 $ 128,151 $ 721,711 Total Budget 849,862$ $ - 849,862$ 128,151$ 721,711$ Community Park Concrete Ribbon Drain - CIP #DR008
Responsible Department: Development Services
Start Date: October 2023
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Drainage (2310) 139,665$ -$ 139,665$ 102,998$ 36,667$ Drainage Impact (2320) 1,099,000 500,000 1,599,000 - 1,599,000 Total Budget 1,238,665$ 500,000$ 1,738,665$ 102,998$ 1,635,667$ Capital Improvement Program (Drainage)
Capital Improvement Program (Drainage)
Description:

The concrete lining along approximately 550 lineal feet of the Community Park concrete channel has deteriorated, exposing the earth in several locations. During storm activity, water flowing through the channel further erodes the exposed earth and undermines the concrete. This project entails evaluation of approximately 550 lineal feet of open earthen channel and concrete ribbon gutter to determine hydrological and structural integrity of that portion within Community Park. The report includes evaluation, recommendations for remediation/repair options of damaged/eroded channel and erosion prevention along sides/bottom of channel within that portion with a cost benefit analysis, and summary of actions for required Federal, State and/or local permitting for each option presented.

Description:

This annual project will install trash capture devices at inlets located in Priority Land Use (PLU) areas as required by Order No. R9-2017-0077 (Order) issued by the Regional Water Quality Control Board in 2017.

Per the requirements of the Order, the City must be in full compliance with the order in 10 years and must install 10% of the PLU inlets each year.
205 of 244 June 16, 2026, Item #22
Annual Channel Rehabilitation - CIP #DR009
Responsible Department: Development Services
Start Date: September 2024
Estimated Completion: Ongoing
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Drainage (2310) 685,725$ 300,000$ 985,725$ 331$ 985,394$ Total Budget 685,725$ 300,000$ 985,725$ 331$ 985,394$ Drainage Master Plan & Impact Fee Update - CIP #DR010
Responsible Department: Development Services
Start Date: July 2026
Estimated Completion: TBD
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Drainage (2310) - $ 400,000$ 400,000 $ - $ 400,000 $ Total Budget - $ 400,000$ 400,000 $ - $ 400,000 $ Capital Improvement Program (Drainage)
Capital Improvement Program (Drainage)
Description:

This fund is used to repair various sections of spalled/eroded concrete along the City's concrete channels. These channels are vital to stormwater conveyance within Poway. Undermining has started to occur in several areas, threatening the integrity of the channels and private properties adjacent to the channels. Repairing the damaged concrete will facilitate annual cleaning activities.

Description:

This project will update the Drainage Master Plan, assess the condition of the current drainage system and update the drainage impact fee. An update to the Drainage Master Plan is required to provide updated comprehensive system mapping and inventory, prioritize drainage facilities in need of replacement, guide the selection of future drainage repair and replacement costs, provide a CIP master plan for improvement spending over the next ten years, provide an updated maintenance program and evaluate the current impact fee rate and adjust as-needed.
206 of 244 June 16, 2026, Item #22
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PCPA Elevator Rehab & ADA Improvements - CIP #BD010
Responsible Department: Development Services
Start Date: July 2025
Estimated Completion: TBD
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Facilities (6170) 356,700$ - $ 356,700 $ 33,798 $ 322,902 $ Total Budget 356,700$ - $ 356,700 $ 33,798 $ 322,902 $ PCPA Sewer Replacement - CIP #BD011
Responsible Department: Development Services
Start Date: July 2025
Estimated Completion: TBD
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Facilities (6170) 440,000$ - $ 440,000 $ - $ 440,000 $ Total Budget 440,000$ - $ 440,000 $ - $ 440,000 $ City of Poway - Capital Improvement Program (Public Facilities) Description:

The Poway Center for Performing Arts (PCPA) opened in 1990. This project rehabilitates the existing elevator and provides Americans with Disabilities Act (ADA) improvements outside of the elevator on the first and second floors.

City of Poway - Capital Improvement Program (Public Facilities) Description:

This project will replace failing sections of the existing sewer system within the PCPA.
207 of 244 June 16, 2026, Item #22
Lake Poway Concessions Door Replacement & Relocation - CIP #BD012 Responsible Department: Development Services
Start Date: July 2025
Estimated Completion: TBD
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Facilities (6170) 41,500$ - $ 41,500 $ - $ 41,500 $ Total Budget 41,500$ - $ 41,500 $ - $ 41,500 $ Zero Emission Vehicle Charging Infrastructure Study - CIP #MN052 Responsible Department: Public Works/Dev. Services
Start Date: March 2024
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 194,155$ - $ 194,155 $ 106,412 $ 87,743 $ Total Budget 194,155$ - $ 194,155 $ 106,412 $ 87,743 $ City of Poway - Capital Improvement Program (Public Facilities) Description:

This project will replace the entrance door at Lake Poway Concessions so it opens in the opposite direction and ensure the entrance meets current building and safety standards.

City of Poway - Capital Improvement Program (Public Facilities) Description:

The project will hire a qualified consultant to evaluate vehicle charging requirements, identify feasible locations, develop a vehicle charging station plan, research and apply for incentives and grants, work with SDG&E to install required power infrastructure, obtain easements (as necessary), and act as a program manager for the installation of the vehicle charging stations. The California Air Resource Board will finalize the provisions of the Advanced Clean Fleet Rule in 2023, which will require City municipalities to begin transitioning on-road medium/heavy duty fleets to zero emission vehicles (ZEV) beginning January 1, 2024. Vehicle charging stations will be installed in a phased process year to year as more ZEVs are added to the City's fleet. 208 of 244 June 16, 2026, Item #22
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Workplace Safety Facility Improvements - CIP # MN055
Responsible Department: HR & Risk Management
Start Date: June 2024
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 1,000,000$ - $ 1,000,000 $ 87,310 $ 912,690 $ Total Budget 1,000,000$ - $ 1,000,000 $ 87,310 $ 912,690 $ Fire Station 2 Overhead Flashing Beacon - CIP # MN061
Responsible Department: Fire Dept/Development Services
Start Date: September 2024
Estimated Completion: August 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 170,000$ - $ 170,000 $ 13,574 $ 156,426 $ Total Budget 170,000$ -$ 170,000$ 13,574$ 156,426$ City of Poway - Capital Improvement Program (Public Facilities) Description:

This project will design, procure and install closed-circuit security cameras and signage, employee badging, and panic buttons at various City facilities. It will install/extend reception counters to define public space and create security barriers, enhance security of designated safe rooms with deadbolt locks and bulletproof glass treatment and coverings, and other safety measures identified through the Workplace Safety Program.

City of Poway - Capital Improvement Program (Public Facilities) Description:

The project will install overhead rapid flashing beacons at each direction on Espola Road approaching Westling Court to alert vehicles of the oncoming fire-truck. A switch that controls the flashing beacons would be installed at Fire Station #2. Vehicles traveling at high speed on westbound Espola Road creates a safety hazard when departing the fire station. Additionally, block walls and fencing from new construction in the parcel across the street from the fire station has created visual obstructions of oncoming traffic.
209 of 244 June 16, 2026, Item #22
Fire Station 2 Gym Structure - CIP # MN062
Responsible Department: Development Services
Start Date: September 2024
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 220,000$ 258,000 $ 478,000 $ 19,048 $ 458,952 $ Total Budget 220,000$ 258,000 $ 478,000 $ 19,048 $ 458,952 $ Convection Ovens and Exhaust Hood at Cafagna Center - CIP # MN063 Responsible Department: Development Services
Start Date: September 2024
Estimated Completion: December 2026
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Trusts (7710) 131,859$ 40,000$ 171,859$ 18,947$ 152,912$ Total Budget 131,859$ 40,000$ 171,859$ 18,947$ 152,912$ City of Poway - Capital Improvement Program (Public Facilities) Description:

The project will Install a 9' X19' Tuff Shed on the South side of Fire Station 2 for the storage of all personal protective equipment (PPE), design and construct a 27' X 27' gymnasium, and provide power supply to both structures. Two important goals from the Health & Wellness Program include relocating the storage of personal protective equipment (PPE) from the apparatus floor as well as relocating all gym & workout equipment to a clean environment away from the diesel exhaust.

City of Poway - Capital Improvement Program (Public Facilities) Description:

This project would add two convection ovens and replace the exhaust hood in the kitchen of the Mickey Cafagna Community Center to accommodate for the Older Adult Meal Program.
210 of 244 June 16, 2026, Item #22
Garden Road Roof and Structure - CIP # MN068
Responsible Department: Public Works
Start Date: July 2024
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Facilities (6170) 385,000$ - $ 385,000 $ 207,674 $ 177,326 $ Total Budget 385,000$ - $ 385,000 $ 207,674 $ 177,326 $ Midland Road Fence Replacement - CIP # MN069
Responsible Department: Public Works
Start Date: July 2024
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 175,000$ -$ 175,000$ 37,950$ 137,050$ Total Budget 175,000$ -$ 175,000$ 37,950$ 137,050$ City of Poway - Capital Improvement Program (Public Facilities) Description:

This project consists of removing the upper wood structure including beams, fascia, soffit, roof, and roof deck. There is a large amount of termite and dry wood damage that needs to be replaced. The structure will be replaced like for like, however the roof will have asphalt shingles rather than concrete tiles that are currently being used, which would be easier to maintain.

City of Poway - Capital Improvement Program (Public Facilities) Description:

This project will demolish approximately 1100 feet of existing fence along north/south side of Aubrey Street bridge and east/west side of Midland Road, install new durable fence (composite) that meets current code requirements and matches the Old Poway Park aesthetics theme. It may also require installation of a chain-link backing to prevent pedestrians from crawling through cross-arms and include two lockable gate entrances with a minimum of 10' clearance to allow equipment access to the concrete channel on the west side of Midland Road.
211 of 244 June 16, 2026, Item #22
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I
PCPA Facility Maintenance Design - CIP #MN075
Responsible Department: Community Services
Start Date: July 2021
Estimated Completion: TBD
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 1,147,000$ 1,600,000 $ 2,747,000 $ 2,548 $ 2,744,452 $ Total Budget 1,147,000$ 1,600,000 $ 2,747,000 $ 2,548 $ 2,744,452 $ PCPA Orchestra Safety Net # MN076
Responsible Department: Community Services
Start Date: July 2025
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Facilities (6170) 88,600$ -$ 88,600$ -$ 88,600$ Total Budget 88,600$ -$ 88,600$ -$ 88,600$
City of Poway - Capital Improvement Program (Public Facilities) Description:

Description:

The Poway Center for Performing Arts (PCPA) opened in 1990. This ongoing project provides the design and construction for various capital improvements to upgrade the aging equipment and bring the facility up to compliance with current codes. Staff seeks to fund the next portion of work to include replacement of the HVAC system and any ceiling tiles affected by this work.

City of Poway - Capital Improvement Program (Public Facilities) This project includes the purchase and installation of a safety net for the orchestra pit. When the orchestra pit is lowered there is an 8 foot drop and the only thing preventing someone from falling is a rope tied from one end of the stage to the other. This can pose a risk when performers are entering and exiting the stage in general, but more so when the lights go down so performers can transition to the next act or dance.
212 of 244 June 16, 2026, Item #22
Pool Loading Bay Bumper Replacement and Ladder # MN078
Responsible Department: Community Services
Start Date: July 2025
Estimated Completion: June 2026
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 81,866$ - $ 81,866 $ 30 $ 81,837 $ Total Budget 81,866$ - $ 81,866 $ 30 $ 81,837 $ Swim Center - Pool Deck and Plaster - CIP # MN085
Responsible Department: Community Services
Start Date: July 2026
Estimated Completion: TBD
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) - $ 1,165,000$ 1,165,000 $ - $ 1,165,000 $ Total Budget - $ 1,165,000$ 1,165,000 $ - $ 1,165,000 $ City of Poway - Capital Improvement Program (Public Facilities) Description:

The pool deck concrete was last replaced in 2018. The deck has been recoated several times throughout the years to extend the life of the concrete, however, a different surface option is needed for a more long lasting solution. The pool plaster is approaching its ten year lifespan and is due for replacement. In order to minimize public impact, both phases of this project will be scheduled with adjacent and/or overlapping timelines to avoid multiple long-term pool closures and scheduled to avoid busy pool use months.

This project creates a safety bumper and stairs with a landing area (or an access ladder) for the chemical loading dock at the Swim Center.

City of Poway - Capital Improvement Program (Public Facilities) Description:
213 of 244 June 16, 2026, Item #22
1 --
Swim Center - Pool Heater Replacement- CIP #MN086
Responsible Department: Community Services
Start Date: July 2026
Estimated Completion: TBD
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Facilities (6170) - $ 302,000$ 302,000 $ - $ 302,000 $ Capital Rep Equip (6110) - 48,000 48,000 - 48,000 Total Budget - $ 350,000$ 350,000 $ - $ 350,000 $ FY27 Facilities Renovation - HVAC - CIP #MN087
Responsible Department: Public Works
Start Date: July 2026
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Facilities (6170) - $ 100,000$ 100,000 $ - $ 100,000 $ Total Budget - $ 100,000$ 100,000 $ - $ 100,000 $ This is an upgrade from an internal heat exchanger style heater to an external style heat exchanger. The current heaters have required consistent repairs and major part replacements over their lifespan. The new heaters have a significantly longer lifespan, lower annual maintenance, and a much higher energy efficiency. When comparing gas consumption with the current pool heaters, the City will save significantly on gas and see a return on the investment with the new heaters shortly after 2 years.

City of Poway - Capital Improvement Program (Public Facilities) Description:

This project provides for the replacement of HVAC systems at the Library, Hamburger Factory and the water pump room at Public Works facilities. The existing HVAC systems have exceeded their useful life and do not meet current energy efficiency standards. Replacement of these units improves system reliability, supports safe and comfortable use of the facilities and reduces energy consumption and ongoing maintenance costs.
214 of 244 June 16, 2026, Item #22
FY27 Facilities Renovation - Concrete - CIP # MN088
Responsible Department: Public Works
Start Date: July 2026
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) - $ 100,000$ 100,000 $ - $ 100,000 $ Total Budget - $ 100,000$ 100,000 $ - $ 100,000 $ FY27 Facilities Renovation - Flooring - CIP # MN089
Responsible Department: Public Works
Start Date: July 2026
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Facilities (6170) - $ 152,000$ 152,000 $ - $ 152,000 $ Total Budget - $ 152,000$ 152,000 $ - $ 152,000 $ City of Poway - Capital Improvement Program (Public Facilities) Description:

This project involves replacing damaged concrete in public areas that have lifted. This project is recommended as an annual CIP to repair highest priority areas identified in previous fiscal years. The following are proposed for FY27: concrete panels and medians at Valle Verde Park, Old Poway Park and repairing sunken concrete at Hilleary Park.

City of Poway - Capital Improvement Program (Public Facilities) Description:

This project provides for the replacement and repair of flooring at multiple City facilities. The existing flooring at these facilities have exceeded their useful life and are in deteriorated condition. A citywide flooring assessment identified these locations as the highest priority due to significant wear and damage that increase maintenance needs and negatively affect the condition and appearance of public facilities.

This project includes installation of new carpet at Fire Station 2, Fire Station 3, and the Water Treatment Plant Control Room. It also includes repair of wood flooring at Old Poway Park's Templar's Hall and Porter House and resurfacing of the concrete shop and medical storage floors at Fire Station 3.
215 of 244 June 16, 2026, Item #22
FY27 Facilities Renovation - Painting- CIP # MN090
Responsible Department: Public Works
Start Date: July 2026
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Facilities (6170) - $ 609,000$ 609,000 $ - $ 609,000 $ Total Budget - $ 609,000$ 609,000 $ - $ 609,000 $ FY27 Facilities Renovation - Roofing- CIP # MN091
Responsible Department: Public Works
Start Date: July 2026
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Facilities (6170) - $ 220,000$ 220,000 $ - $ 220,000 $ Total Budget - $ 220,000$ 220,000 $ - $ 220,000 $ City of Poway - Capital Improvement Program (Public Facilities) Description:

This project provides for roof replacement at multiple City facilities, including the Sheriff Station, the Hamburger Factory/Museum and the Skate Park, including replacement of the roof, subfloor and beams.

Roofing recommendations are based on citywide facility evaluations.

The existing roofs have exceeded their useful life and no longer provide adequate weather protection.

City of Poway - Capital Improvement Program (Public Facilities) Description:

This project provides for surface pre paration and painting at multiple City facilities. Interior work includes the PCPA dressing rooms and Fire Station 3. Exterior work includes City Hall, the Library, including the patio cover, the Sheriff Station, the Old Poway Park Museum, PCPA stucco planters, the Fire Station 3 patio pergola and the Public Works Warehouse. The project also includes painting of metal surfaces, such as fences and gates at the Mickey Cafagna Community Center, the skate park fence, the Garden Road Neighborhood Park shade structure and the Water Treatment Plant entry gate.
216 of 244 June 16, 2026, Item #22
FY27 Facilities Renovation - Wood Repairs- CIP # MN092
Responsible Department: Public Works
Start Date: July 2026
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Facilities (6170) - $ 207,500$ 207,500 $ - $ 207,500 $ Total Budget - $ 207,500$ 207,500 $ - $ 207,500 $ FY27 Facilities Renovation - General Maintenance- CIP # MN093 Responsible Department: Public Works
Start Date: July 2026
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Facilities (6170) - $ 520,200$ 520,200 $ - $ 520,200 $ Total Budget -$ 520,200$ 520,200$ -$ 520,200$ City of Poway - Capital Improvement Program (Public Facilities) Description:

This project provides for multiple facility improvements across City properties. Work includes replacement of roll-up doors at the Public Works Vehicle Storage Barn, barn doors at the Future Farmers of America Building, installation of new windows at Old Poway Park's Train Barn and the Public Works Warehouse, replacement of windows and shades at Fire Station 1, installation of window tinting and solar shading at City Hall, fabrication and installation of two 14-foot gates at Old Poway Park, replacement of blinds at the Lake Poway Pavillion, upgrade of audience seating in the Council Chambers, installation of a new drinking fountain with bottle filler at the Library, replacement of the Water Treatment Plant Control Room desk with two additional workstations and shelving and installation of a new shade structure at Hilleary Park.

City of Poway - Capital Improvement Program (Public Facilities) Description:

This project provides for the replacement and repair of wood components at multiple City facilities. Work includes replacement of 4- inch by 4-inch wood posts at the Old Poway Park Pottery Shed, replacement of the porch and stairs at the Old Poway Park Nelson House, repair of the trellis at City Hall and replacement of stairs and damaged siding at Old Poway Park Templar's Hall.
217 of 244 June 16, 2026, Item #22
Poway Monument Sign - CIP # MN095
Responsible Department: Development Services
Start Date: October 2026
Estimated Completion: TBD
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) - $ 150,000$ 150,000 $ - $ 150,000 $ Total Budget - $ 150,000$ 150,000 $ - $ 150,000 $ Midland Road Outdoor Dining - CIP # MN096
Responsible Department: Development Services
Start Date: July 2026
Estimated Completion: July 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) - $ 120,000$ 120,000 $ - $ 120,000 $ Total Budget - $ 120,000$ 120,000 $ - $ 120,000 $ City of Poway - Capital Improvement Program (Public Facilities) Description:

This project will formalize the outdoor dining area on Midland Road to a permanent dining area. The project will include the installation of curb, extension of planter areas and concrete to match the existing, adjacent sidewalk.

Description:

This project would design and construct a monument sign in the median of Poway Road near the entry to Town Center District. This sign will enhance the architectural characteristics of the commercial town center of the City.

City of Poway - Capital Improvement Program (Public Facilities) 218 of 244 June 16, 2026, Item #22
Community Park Restroom - CIP #PK025
Responsible Department: Development Services
Start Date: July 2024
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Park Improvement (4110) 1,082,400$ - $ 1,082,400 $ 60,369 $ 1,022,031 $ Total Budget 1,082,400$ - $ 1,082,400 $ 60,369 $ 1,022,031 $ Community Park Sidewalk - CIP # PK027
Responsible Department: Community Services
Start Date: September 2024
Estimated Completion: December 2026
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Park Improvement (4110) 100,000$ - $ 100,000 $ 15,292 $ 84,708 $ Total Budget 100,000$ - $ 100,000 $ 15,292 $ 84,708 $ City of Poway - Capital Improvement Program (Public Facilities) Description:

This project adds two additional sidewalks: one from the lower restrooms to the parking lot (parallel to Valley Elementary School) and one from the parking lot roundabout to Oak Hall East. The Community Park needs assessment identified priorities that include improving/expanding walking paths. The sidewalk from the lower restrooms to the parking lot is the last piece that creates a path around t h ee n t i r ep a r k .T h ea r e ab e t w e e nt h er o u n d a b o u ta n dO a kH a l lE a s t has already become a natural path of travel. By adding a sidewalk, we ensure safety and ADA compliance.

City of Poway - Capital Improvement Program (Public Facilities) Description:

This project will add a restroom by Adventure Playground at Community Park, which was identified as a priority in the Community Park needs assessment since there is no close restroom to the northwest side of Community Park.
219 of 244 June 16, 2026, Item #22
Community Park Signage - CIP # PK028
Responsible Department: Community Services
Start Date: September 2024
Estimated Completion: December 2026
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Park Improvement (4110) 165,000$ 105,000 $ 270,000 $ 33,531 $ 236,469 $ Total Budget 165,000$ 105,000 $ 270,000 $ 33,531 $ 236,469 $ Shelter for Old Poway Park Dumpster - CIP # PK029
Responsible Department: Community Services
Start Date: July 2024
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 182,500$ -$ 182,500$ -$ 182,500$ Total Budget 182,500$ -$ 182,500$ -$ 182,500$ City of Poway - Capital Improvement Program (Public Facilities) Description:

This project would add a roof structure over the Hamburger Factory dumpsters and grease trap and remove the berm around the dumpsters. The dumpster and grease trap enclosure used by the Hamburger Factory and maintained by the City is not currently covered.

Stormwater pollution prevention regulations require the grease trap to be covered. Addition of a roof structure will prevent runoff of pollution from the dumpsters and grease trap. Additionally, the berm surrounding the dumpster/grease tra p collects rain water and should be removed.

City of Poway - Capital Improvement Program (Public Facilities) Description:

The Community Park needs assessment identified priorities that include signage throughout the park. This project includes entrance signs at the main and Boys and Girls Club entrances, smaller entrance signs at Buckley and Slack Street, directional signage throughout Community Park, mile markers for the pathway, and interpretive panels along the creek near the ballfields/dog park and adventure playground. 220 of 244 June 16, 2026, Item #22
Bike Park / Pump Track Study - CIP # PK031
Responsible Department: Development Services
Start Date: July 2024
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Trusts (7820) 20,000$ -$ 20,000$ -$ 20,000$ Total Budget 20,000$ -$ 20,000$ -$ 20,000$ Old Poway Park Boardwalk Replacement to Concrete # PK032 Responsible Department: Community Services
Start Date: July 2025
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 715,043$ - $ 715,043 $ - $ 715,043 $ Total Budget 715,043$ - $ 715,043 $ - $ 715,043 $ City of Poway - Capital Improvement Program (Public Facilities) Description:

This project will prepare a feasibility study of a Bike Park / Pump Track in the City of Poway.

City of Poway - Capital Improvement Program (Public Facilities) Description:

This project involves replacing the existing wood with new concrete at specified locations in Old Poway Park.
221 of 244 June 16, 2026, Item #22
Community Park Fence Replacement # PK033
Responsible Department: Community Services
Start Date: July 2025
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 1,791,000$ - $ 1,791,000 $ - $ 1,791,000 $ Total Budget 1,791,000$ - $ 1,791,000 $ - $ 1,791,000 $ Old Poway Park Concrete Repairs # PK034
Responsible Department: Community Services
Start Date: July 2025
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 140,500$ - $ 140,500 $ - $ 140,500 $ Total Budget 140,500$ - $ 140,500 $ - $ 140,500 $ City of Poway - Capital Improvement Program (Public Facilities) Description:

This project consists of repair of the concrete walkway on the west and east sides of the white bridge at Old Poway Park.

City of Poway - Capital Improvement Program (Public Facilities) Description:

This project replaces fencing at Community Park and the Swim Center.

The Community Park needs assessment identified priorities which includes improving aesthetic at Community Park. The fencing throughout Community Park is old and falling apart in many areas.

This project would replace the current fencing at the dog park, ball fields and Swim Center with new fencing. The ball field portion would also include painting the backstop poles which will remain intact and replacing the backstops.
222 of 244 June 16, 2026, Item #22
I I I
Aubrey Park Playground Resurfacing # PK035
Responsible Department: Public Works
Start Date: July 2025
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 374,325$ 374,325 $ - $ 374,325 $ Total Budget 374,325$ - $ 374,325 $ - $ 374,325 $ Poway Oaks Neighborhood Park Playground Renovation # PK036 Responsible Department: Public Works
Start Date: July 2025
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) 469,835$ 96,135$ 565,970$ -$ 565,970$ Total Budget 469,835$ 96,135$ 565,970$ -$ 565,970$ City of Poway - Capital Improvement Program (Public Facilities) Description:

This proposed project includes replacing the woodchips with PlayMatta Safety Surfacing, removing the curre nt play structure, and installing a new play structure at Poway Oaks Neighborhood Park.

City of Poway - Capital Improvement Program (Public Facilities) Description:

This proposed project the replacement of the existing poured-in-place rubber surfacing at Aubrey Park with PlayMatta Safety Surfacing to keep the playgrounds compliant and accessible.
223 of 244 June 16, 2026, Item #22
FY26 ADA Barrier Removal (CDBG Project) # PK037
Responsible Department: Development Services
Start Date: July 2025
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
CDBG Fund (2410) 130,500$ - $ 130,500 $ - $ 130,500 $ Total Budget 130,500$ - $ 130,500 $ - $ 130,500 $ Pickleball Courts # PK038
Responsible Department: Development Services
Start Date: July 2025
Estimated Completion: December 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Park Improvement (4110) 500,000$ 570,000 $ 1,070,000 $ - $ 1,070,000 $ Capital Improvement (1060) - 730,000 730,000 - 730,000 Total Budget 500,000$ 1,300,000 $ 1,800,000 $ - $ 1,800,000 $ City of Poway - Capital Improvement Program (Public Facilities) Description:

This is an annual Community Development Block Grant (CDBG) funded program to remove Americans with Disabilities Act (ADA) barriers and improve access to various public facilities. The 2025-26 project will update the ADA transition plan and identify future projects.

City of Poway - Capital Improvement Program (Public Facilities) Description:

This project includes an assessment of opportunities and demand for pickleball in the community. The project will fund construction of pickleball courts at the selected location.
224 of 244 June 16, 2026, Item #22
Community Park Enhancements with Inclusive Playground Design # PK039 Responsible Department: Development Services
Start Date: July 2026
Estimated Completion: June 2028
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) - $ 800,000$ 800,000 $ - $ 800,000 $ Total Budget - $ 800,000$ 800,000 $ - $ 800,000 $ Old Poway Park Bridge Repair & Wood Replacement # PK040 Responsible Department: Public Works
Start Date: July 2026
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) - $ 225,000$ 225,000 $ - $ 225,000 $ Total Budget - $ 225,000$ 225,000 $ - $ 225,000 $ City of Poway - Capital Improvement Program (Public Facilities) This project is to design and construct an inclusive playground at Community Park. The inclusive playground was identified as one of the top five priorities in the Community Park needs assessment. It will include gathering spaces, seating, shade and replace the two existing picnic areas with ADA compliant picnic areas that fit into the overall design. This project will also include improvements to the side of the pool building which faces this playground area. This side currently gives a false impression of being the entrance to the pool facility. This will also be considered in the overall design to create a space for the community that is thoughtful and intentional.

Description:

City of Poway - Capital Improvement Program (Public Facilities) Description:

This project will replace the beam and wood on the bridge located near t h eB o xC a ra tO l dP o w a yP a r k . T h e r ei ss i g n i f i c a n tt e r m i t ed a m a g et o the main beam running along the sides of the bridge. As a primary access point between the lower and upper areas of the park, the bridge experiences heavy pedestrian use. The bridge is currently almost entirely constructed of wood.
225 of 244 June 16, 2026, Item #22
Old Poway Park Parking Lot # PK041
Responsible Department:

Start Date: July 2026
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) - $ 836,700$ 836,700 $ - $ 836,700 $ Total Budget - $ 836,700$ 836,700 $ - $ 836,700 $ Garden Road Park Playground Renovation # PK042
Responsible Department: Public Works
Start Date: July 2026
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Capital Improvement (1060) - $ 725,000$ 725,000 $ - $ 725,000 $ Total Budget - $ 725,000$ 725,000 $ - $ 725,000 $ Description:

This project replaces the existing playground structure and surfacing with a new custom play structure and PlayMatta safety surfacing. The project also includes the installation of a new shade structure to enhance user comfort within the playground area. The existing play structure and surfacing have reached the end of their useful life. The new safety surface improves fall protection and overall safety, while the new play structure enhances play value and provides additional shade for park patrons.

City of Poway - Capital Improvement Program (Public Facilities) City of Poway - Capital Improvement Program (Public Facilities) This project will provide improvements to two dirt parking lots near Old Poway Park. Old Poway Park attracts thousands of visitors each weekend and during special events, placing significant demand on surrounding parking areas. Two heavily used parking lots are included in this project and improvements potentially include paving some portions, traffic signs and markers and parking stops conforming to the overall rustic aesthetic appeal of Old Poway Park. These improvements will improve parking capacity, traffic flow and safety while better supporting the large crowds the park serves on a weekly basis.

Description:

Community/Development Services
226 of 244 June 16, 2026, Item #22
Lake Poway Softball Field Shade Sail Structure # PK043
Responsible Department: Public Works
Start Date: July 2026
Estimated Completion: June 2027
Description:

Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Park Improvement (4110) -$ 300,000$ 300,000$ -$ 300,000$ Total Budget -$ 300,000$ 300,000$ -$ 300,000$ Water Treatment Plant Upgrade Filters 1-8 - CIP #WT037
Responsible Department: Public Works
Start Date: September 2023
Estimated Completion: June 2028
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Fund (5100) 1,100,000$ 950,000 $ 2,050,000 $ 342,298 $ 1,707,702 $ Total Budget 1,100,000$ 950,000$ 2,050,000$ 342,298$ 1,707,702$ This project proposes construction of a shade sail structure over the spectator area at the Lake Poway Softball Field, which is scheduled for restoration beginning in the second half of 2026. The Lake Poway Softball field will undergo significant revitalization following approximately three and one-half years of use as a water storage location for the temporary bypass project associated with the Poway Water Infrastructure Improvement Program. The proposed shade sail structure complements the planned restoration efforts and enhances user comfort, allowing the public to better enjoy this upgraded park facility.

City of Poway - Capital Improvement Program (Public Facilities) Capital Improvement Program (Water)
Description:

This ongoing project rehabilitates key components of Filters 1 through 8 at the Water Treatment Plant, including filter media, valves, actuators, gates, piping, and related appurtenances. The Water Treatment Plant filters and associated components require rehabilitation to maintain reliable operation and continued delivery of high-quality water. This project replaces filter media, valves, actuators, slide gates, and related mechanical and structural elements to ensure the Water Treatment Plan continues to provide safe, reliable, and compliant water service.

The project is segmented into four phases, A through D. Phase A is currently under construction, and staff seeks to proceed with the design of construction of Phase B, which primarily includes replacement of filter media for Filters 1 through 4.
227 of 244 June 16, 2026, Item #22
MCC Upgrades (PS-8, PS9, PS-10, PS-11, PS-12) - CIP #WT041 Responsible Department: Development Services
Start Date: September 2023
Estimated Completion: June 2031
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Fund (5100) 1,234,459$ 700,000 $ 1,934,459 $ 162,221 $ 1,772,238 $ Total Budget 1,234,459$ 700,000 $ 1,934,459 $ 162,221 $ 1,772,238 $ Water Treatment Plant Chemical Rehab - CIP #WT043
Responsible Department: Public Works
Start Date: January 2024
Estimated Completion: June 2028
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Fund (5100) 475,000$ 600,000 $ 1,075,000 $ 5,228 $ 1,069,773 $ Total Budget 475,000$ 600,000 $ 1,075,000 $ 5,228 $ 1,069,773 $ Description:

This ongoing project replaces the existing Motor Control Centers for Pump Stations 8, 9, 10, 11, and 12. This project was identified in a 2014 assessment for replacement and upgrades of several pump stations within the water distribution and storage system. Motor Control Centers are essential components of each water pump station and other critical electrical equipment required for reliable facility operation. Design is complete at all five pump stations. Pump Station 8 is currently in construction. Staff seeks to fund the next pump station (PS-9).

Description:

This project rehabilitates and/or replace the four existing chemical storage tanks at the Water Treatment Plant chemical tank farm. The four tanks identified for replacement have reached the end of their useful life. The tanks are co-located within a containment structure on the south side of the Water Treatment Plant. Replacing all four concurrently provides economies of scale in pricing and improves the overall quality and consistency of the completed installation. It will also include inspection by a certified inspector to determine the condition of the assets and propose the scope of repair and/or replacement of the tank to industry standards. The existing project is in design. Staff is looking to fund construction to begin in 2027.

Capital Improvement Program (Water)
228 of 244 June 16, 2026, Item #22
Emergency Interconnection #1 (Avenida La Valencia) - CIP #WT044 Responsible Department: Public Works
Start Date: January 2024
Estimated Completion: December 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Connection (5110) 950,000$ 620,000 $ 1,570,000 $ 137,537 $ 1,432,463 $ Total Budget 950,000$ 620,000 $ 1,570,000 $ 137,537 $ 1,432,463 $ Emergency Interconnection #2 (Poway & Springhurst) - CIP #WT045 Responsible Department: Public Works
Start Date: January 2025
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Connection (5110) 1,670,000$ - $ 1,670,000 $ 223,523 $ 1,446,477 $ Total Budget 1,670,000$ - $ 1,670,000 $ 223,523 $ 1,446,477 $ Capital Improvement Program (Water)
Description:

This project provides a primary emergency water supply
interconnection to the City of San Diego to deliver treated water to the City of Poway in a temporary emergency situation. The project consists of reconnecting a previously abandoned emergency interconnection between San Diego's 12-inch pipeline and Poway's 10-inch pipeline l o c a t e di nA v e n i d aL aV a l e n c i ab e t w e e nP o m e r a d oR o a da n dC a m i n o Del Valle at the City boundary. Design is complete for this project, staff is looking to fund construction in 2027.

Capital Improvement Program (Water)
Description:

This project will provide a secondary emergency interconnection for the City of San Diego to provide potable water to the City of Poway under a temporary emergency situation. This year's project cost will hire a consultant to perform the design and prepare the bid documents. 229 of 244 June 16, 2026, Item #22
Water Pump Station No. 13 MCC Upgrade - CIP #WT046
Responsible Department: Development Services
Start Date: July 2024
Estimated Completion: TBD
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Fund (5100) 60,000$ - $ 60,000 $ 58,170 $ 1,830 $ Total Budget 60,000$ - $ 60,000 $ 58,170 $ 1,830 $ Water Master Plan Update and Implementation # WT047
Responsible Department: Public Works
Start Date: July 2025
Estimated Completion: December 2026
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Connection (5110) 1,100,000$ - $ 1,100,000 $ 13,108 $ 1,086,892 $ Federal Grant (2530) 400,000 - 400,000 132,514 267,486 $ Total Budget 1,500,000$ - $ 1,500,000 $ 145,622 $ 1,354,378 $ Capital Improvement Program (Water)
Description:

This project will upgrade the motor control center for Pump Station No.

13. This project was identified in a 2014 assessment for replacement and upgrades within the water distribution and storage system.

Capital Improvement Program (Water)
Description:

An update to the Water Master Plan is required to revise demand projections, remodel the system, and recommend a new 10 year Water CIP so the City can adequately plan and budget for capital project needs. The prior Water Master Plan was completed in 2008 and is out of date. The project is funded by a USEPA grant ($400,000). 230 of 244 June 16, 2026, Item #22
Stone Canyon Steel Watermain Replacement # WT048
Responsible Department: Public Works
Start Date: July 2025
Estimated Completion: June 2028
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Connection (5110) 1,700,000$ (500,000) $ 1,200,000 $ - $ 1,200,000 $ Total Budget 1,700,000$ (500,000) $ 1,200,000 $ - $ 1,200,000 $ WTP Groundwater Investigation and Assessment # WT049
Responsible Department: Public Works
Start Date: July 2025
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Fund (5100) 150,000$ 150,000 $ 300,000 $ 457 $ 299,543 $ Total Budget 150,000$ 150,000 $ 300,000 $ 457 $ 299,543 $ This project is to perform groundwater investigations to assess conditions at the Lake Poway, Water Treatment Plant (WTP) and Public Works facilities. Groundwater presence at these sites has caused operational challenges, particularly at the water Treatment Plant, where seepage has been observed in the filter gallery, vaults and other plant structures. The investigation evaluates subsurface groundwater flow conditions and patterns and provides recommendations for mitigation or control measures to ensure the long-term integrity of the Water Treatment Plant components.

Capital Improvement Program (Water)
Capital Improvement Program (Water)
Description:

This proposed project is to replace approximately 2,900 linear feet of existing steel water main in Stone Canyon, from Crown Valley to Fallen Leaf.

Description:
231 of 244 June 16, 2026, Item #22
R-12 Reservoir Rehabilitation - CIP #WT050
Responsible Department: Public Works
Start Date: July 2026
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Fund (5100) -$ 150,000$ 150,000 $ - $ 150,000 $ Total Budget -$ 150,000$ 150,000 $ - $ 150,000 $ Crocker Easement Pipeline Realignment Preliminary Design- CIP #WT051 Responsible Department: Public Works
Start Date: July 2026
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Fund (5100) - $ $ 50,000 $ 50,000 -$ $ 50,000 Total Budget -$ 50,000$ 50,000$ -$ 50,000$ Capital Improvement Program (Water)
Capital Improvement Program (Water)
Description:

This project provides design services for the rehabilitation of the R-12 Reservoir. The existing 2.0 million-gallon R-12 recycled water reservoir requires rehabilitation as part of the City's proactive reservoir rehabilitation program. Rehabilitation work is anticipated to include relining and recoating of the reservoir, as well as miscellaneous mechanical, instrumentation and metering, security, and other facility upgrades.

Description:

This project prepares a preliminary design report and evaluates alternatives for the potential realignment of an eight-inch diameter water main for the 865 Pressure Zone. The existing 1976-vintage eight- inch pipeline in the 865 Pressure Zone is currently located within an easement in a heavily vegetated, difficult-to-access creek bed and serves one existing meter. The creek bed shows visual evidence of scour, with one known repair of a filed water service and a high likelihood of future failures.
232 of 244 June 16, 2026, Item #22
Meter Vault Lid Replacement - CIP #WT052
Responsible Department: Development Services
Start Date: July 2026
Estimated Completion: June 2028
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Fund (5100) $ - $ 100,000 $ 100,000 -$ $ 100,000 Total Budget -$ 100,000$ 100,000$ -$ 100,000$ Clearwell Replacement - CIP #WTR0027
Responsible Department: Public Works
Start Date: March 2020
Estimated Completion: Spring 2026
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Fund (5100) 39,446,548$ - $ 39,446,548 $ 33,260,914 $ 6,185,634 $ Total Budget 39,446,548$ - $ 39,446,548 $ 33,260,914 $ 6,185,634 $ Capital Improvement Program (Water)
Description:

This project replaces the existing concrete lid on the meter vault adjacent to Pump Station Number 1. The existing vault lid is deteriorating, presenting a safety hazard for personnel during manned entry. Operations staff report chunks of concrete falling from the underside of the lid, creating an unsafe condition that requires replacement.

Capital Improvement Program (Water)
Description:

This project will provide the planning, design, and construction for the replacement of the existing 10 million-gallon Clearwell with two new reservoirs.
233 of 244 June 16, 2026, Item #22
Poway Treated Water Facilities & Redundant Pipeline - CIP #WTR0028 Responsible Department: Public Works
Start Date: July 2020
Estimated Completion: June 2028
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Water Fund (5130) $ 4,331,698 $ 11,000,000 $ 15,331,698 $ 2,980,296 $ 12,351,402 Total Budget 4,331,698$ 11,000,000$ 15,331,698$ 2,980,296$ 12,351,402$ Annual Sewer Line Repair and Replace - CIP #SW001
Responsible Department: Development Services
Estimated Completion: Ongoing
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Sewer Fund (5200) $ 2,948,100 $ 367,500 $ 3,315,600 $ 1,394,016 $ 1,921,584 Total Budget 2,948,100$ 367,500$ 3,315,600$ 1,394,016$ 1,921,584$ Capital Improvement Program (Sewer)
Description:

This project is part of an ongoing semi-annual program to maintain the City’s sewer system. Portions of the sewer system are prioritized annually for repair, replacement, or lining. Project scope is identified by staff during routine annual maintenance and inspection of the sewer system.

Capital Improvement Program (Sewer)
Description:

This ongoing project establishes a treated water connection between the City of Poway and the Ramona Municipal Water District system for treated water, enabling bidirectional transfer between the two systems.

The City currently has no redundant source of treated water. This project provides a backup supply, allowing the water Treatment Plant to be taken offline for maintenance and rehabilitation. The project is required under an agreement with the State of California Water Resources Control Board, Division of Drinking Water, and includes a pump station and forebay, flow bifurcation facilities and improvements to existing infrastructure. The project is in the design phase. Staff is looking to fund the construction phase scheduled for early 2027. 234 of 244 June 16, 2026, Item #22
Annual Sewer Manhole Rehabilitation - CIP #SW002
Responsible Department: Public Works
Estimated Completion: Ongoing
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Sewer Fund (5200) $ 1,357,184 $ 950,000 $ 2,307,184 $ 211,960 $ 2,095,224 Total Budget 1,357,184$ 950,000$ 2,307,184$ 211,960$ 2,095,224$ Butterfield Trail Sewer Upsize - CIP #SW003
Responsible Department: Development Services
Start Date: June 2022
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Sewer Fund (5200) $ 1,323,000 $ - $ 1,323,000 $ 209,148 $ 1,113,852 Total Budget 1,323,000$ -$ 1,323,000$ 209,148$ 1,113,852$ Description:

This project continues the City's annual manhole rehabilitation program. This rehabilitation is intended to eliminate infiltration into the manholes and extend their useful life, and involves coating the interior of the manholes with an impervious corrosion resistant lining.

Capital Improvement Program (Sewer)
Capital Improvement Program (Sewer)
Description:

This project replaces surcharging sewer pipes along Ash Hollow Crossing Road, between Butterfield Trail and Stoneridge Country Club.

The existing 8 inch pipeline is more than 50 percent full under existing peak dry weather conditions. The pipeline is surcharged under existing peak wet weather conditions. Approximately 3800 linear feet of 8 inch pipe will be replaced with 15 inch pipe. This project is identified as project CAP-02 in the 2013 City of Poway Sanitary Sewer Master Plan. 235 of 244 June 16, 2026, Item #22
Camino Del Valle Lift Station Upgrades and MCC Rebuild- CIP #SW005/SW006 Responsible Department: Public Works
Start Date: March 2024
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Sewer Fund (5200) $ 1,250,000 $ - $ 1,250,000 $ - $ 1,250,000 Total Budget 1,250,000$ -$ 1,250,000$ -$ 1,250,000$ Old Coach Lift Station 1 Capacity Analysis & Upgrade - CIP #SW009 Responsible Department: Public Works
Start Date: December 2024
Estimated Completion: June 2025
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Sewer Fund (5200) $ 325,000 $ - $ 325,000 $ - $ 325,000 Total Budget 325,000$ -$ 325,000$ -$ 325,000$ Capital Improvement Program (Sewer)
Description:

This project will prepare a preliminary design report to determine the scope and cost to rehabilitate the Camino Del Valle Lift Station (LS3).

Capital Improvement Program (Sewer)
Description:

This project will prepare a capacity assessment and prepare a preliminary design report for upgrades and installation of a second duty pump to accommodate peak flow capacity and improve the force main velocities on the Old Coach Lift Station.
236 of 244 June 16, 2026, Item #22
Powers Road Sewer Replacement Design - CIP #SW010
Responsible Department: Development Services
Start Date: December 2024
Estimated Completion: June 2027
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Sewer Fund (5200) $ 100,000 $ - $ 100,000 $ - $ 100,000 Sewer Connection (5210) 1,600,000 - 1,600,000 - 1,600,000 Total Budget 1,700,000$ -$ 1,700,000$ -$ 1,700,000$ Sewer Master Plan and Implementation # SW011
Responsible Department: Public Works
Start Date: July 2025
Estimated Completion: December 2026
Funding Source Total Prior Approp.

FY 2026-27
Appropriation Total Approp.

Life-to-Date Expended
Apr 2026
Available
Balance
Sewer Connection (5210) 825,000$ - $ 825,000 $ 12,191 $ 812,809 $ Federal Grant (2530) 600,000 - 600,000 190,923 409,077 Total Budget 1,425,000$ - $ 1,425,000 $ 203,114 $ 1,221,886 $ Capital Improvement Program (Sewer)
Description:

This project will design and prepare construction documents to replace approximately 1,330 feet of existing 12-inch diameter surging pipeline with 15-inch diameter pipeline on Powers Road between Tassel Road and McFeron Road.

Capital Improvement Program (Sewer)
Description:

An update to the Sewer Master Plan is required to revise the capacity analysis, remodel the system, update the condition assessment, and recommend a new 10-year Sewer CIP, allowing the City to adequately plan and budget for capital project needs. The previous Sewer Master Plan was completed over a decade ago and is now outdated. The project is funded by a USEPA grant ($600,000) and will be bundled with the Infiltration and Inflow Study (SW008).
237 of 244 June 16, 2026, Item #22
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238 of 244 June 16, 2026, Item #22
RESOLUTION NO. 26-

A RESOLUTION OF THE CITY COUNCIL, HOUSING

AUTHORITY AND SUCCESSOR AGENCY TO THE POWAY

REDEVELOPMENT AGENCY OF THE CITY OF POWAY,

CALIFORNIA, APPROVING AND ADOPTING THE ANNUAL

OPERATING BUDGET AND CAPITAL IMPROVEMENT
PROGRAM FOR FISCAL YEAR 2026-27 AND APPROPRIATING
FUNDS
WHEREAS, the City Council of the City of Poway has considered the proposed Fiscal Year (FY) 2026-27 Operating Budget and Capital Improvement Program and noticed the public hearings relative to its adoption for June 16, 2026; and WHEREAS, following duly given notice, the City Council of the City of Poway did hold such public hearing, receiving, considering and evaluating all public comments.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as follows:

SECTION 1: That certain documents now on file in the Office of the City Clerk of the City of Poway titled “City of Poway, California Proposed FY 2026-27 Operating Budget and Capital Improvement Program” (Budget), as amended if necessary, is hereby adopted as the FY 2026- 27 Operating Budget and Capital Improvement Program for the City of Poway along with the adjustments, if any, determined by the City Council as set forth in the minutes of the Council meeting of June 16, 2026.

SECTION 2: That the estimated revenues for FY 2026-27 as shown in the Budget are hereby adopted.

SECTION 3: That the requested expenditures for FY 2026-27 as shown in the Budget are hereby appropriated to the fund, department, or division for which they are designated, and such appropriations shall not be increased except as provided herein.

SECTION 4: That the le gal level of budgetary control is the fund level. Budgets may not be exceeded at the fund level without appropriate authorization by the City Council except as provided for herein.

SECTION 5: That the City Manager may delegate any of the authority provided them under this Resolution.

SECTION 6: That the City Manager is authorized to make such changes in department operating and program budget totals during FY 2026-27 as may be, from time to time, deemed desirable and necessary in order to meet the City's needs in amounts not to exceed $100,000 per adjustment.

SECTION 7: That the City Manager may authorize all transfers of funds from account to account within any department.

SECTION 8: That the City Manager may authorize transfers of funds between departments within the same fund as may be necessary.
239 of 244 June 16, 2026, Item #22
Resolution No. 26-

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Poway City CouncilJune 16, 2026

Poway City Council
June 16, 2026