Attachment 1 - Proposed Annual Budget — San Marcos City Council, June 14, 2022

ATTACHMENT 1
Proposed Annual Operations & Capital Budget FY 2022‐23

BUDGET
2022-2023
Adopted Annual
Operations &
Capital Improvement
Program Budget

OPERATIONS & MAINTENANCE BUDGET
Fiscal Year 2022-2023

CAPITAL IMPROVEMENT PROGRAM BUDGET
Fiscal Years 2022-2023 through 2026-2027
Prepared by the Finance Department
1 Civic Center Drive | San Marcos, CA 92069-2918 | (760)744-1050 | www.san-marcos.net

Acknowledgements

CITY OF SAN MARCOS CITY COUNCIL BUDGET REVIEW COMMITTEE Rebecca Jones, Mayor Chris Freeman, Rosario Jennings, Sharon Jenkins, Deputy Mayor Chair Vice Chair
María Nuñez, Council Member James Knowlton Marie Marcinko Ed Musgrove, Council Member Gayle Martin Kathleen Smith Randy Walton, Council Member Glen Winn Charles Zahl

Table of Contents
INTRODUCTORY SECTION 9
Transmittal Letter 11
Projected Expenditures - Overview by Fund and Function 21 Projected Revenues - Overview by Fund and Type 23
GENERAL FUND 27
General Fund Overview 29
City Council 33
Administration 37
Communications & Marketing 40
Economic Development 41
City Attorney 43
City Clerk 47
Human Resources/Risk Management 51
Finance 55
Information Systems 59
Real Property Services 63
Public Works Function 67
Administration 69
Right-of-Way Maintenance 70
Fleet Maintenance 72
Parks and Landscape 74
Facilities Maintenance 76
Development Services Function 79
Administration 81
Watershed Program Management 82
Planning 83
Building 84
Engineering 85
Public Safety Function 87
Fire 89
Administration 91
Emergency Preparedness 92
Emergency Medical Services 93
Operations 94
Prevention 96
Law Enforcement 97
Parks and Recreation Function 101
Parks and Recreation 102
OTHER RESTRICTED FUNDS 107
Gas Tax Fund 109
Traffic Safety Fund 111
Lighting & Landscaping Maintenance District Fund 113
City Affordable Housing Fund 117
CFD 98-02 Lighting and Landscaping Fund 119
Senior Nutrition Grant Fund 125
CDBG Fund 127
Center Drive Maintenance District Fund 129
CalHOME Grant Fund 131
CFD 2011-01 Congestion Management Fund 133
PEG Fund 135
Art in Public Places Fund 137
RMRA Fund 139
San Marcos Successor Housing Agency Fund 141
Lease Revenue Debt Service Fund 143
Public Facilities Fees Fund 145
Transnet - Streets Fund 147
Regional Transportation Congestion Improvement 149
Trust/Agency Deposits 151
Redevelopment Property Tax Fund 153
Creekside Marketplace Enterprise Fund 155
Vehicle & Equipment Acquisition/Replacement 157
City Facilities Replacement/Rehabilitation 159
City Infrastructure Replacement/Rehabilitation 161
Real Property Management Fund 163
PROJECTED FUND BALANCE SUMMARIES 165
CAPITAL IMPROVEMENT PROJECTS PROGRAM 169
CIP Program Summary by Project Type 173
CIP Program Summary by Funding Source 175
CIP Program Project Detail Sheets 181

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Introductory
Section

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City of San Marcos Introductory Section 11
June 14, 2022

Honorable Mayor and Members of the City Council:

It is my pleasure to submit the Fiscal Year 2022-23 Operations and Maintenance Budget (O&M) as well as the five-year Capital Improvement Program (CIP) for the City of San Marcos.

As we exit a 2+ year-long pandemic and the significant impacts that have resulted from it, there are many indications that life is returning to something approximating a pre-pandemic status. Certainly, business activity has increased and, as restrictions on movement and business operations have essentially ended, we have seen clear signs of recovery in both business activity and spending patterns. While this is certainly a welcome shift, there are significant warning signs regarding the condition of the economy, especially at the national level, that we needed to seriously consider as we prepared this budget and plan for the future.

In terms of macro-economic issues, the concerns around economy-wide inflation are front and center. There is no shortage of news coverage of the significantly high levels of inflation the country is facing. In March of 2021, the monthly inflation rate was 2.6%. It increased by 51% in April of 2021 to 4.2%, by another 19% to 5% in May of 2021. The monthly increases stayed in the 5% area through the summer of 2021. In the fall of 2021, we started to see increases over 6% and by December of 2021, the increase hit 7%. It continued to rise and reached 8.5% by March of 2022, before a slight drop to 8.3% in April of 2022.

These increases hit a city much like they hit households, families, individuals and companies. We pay more for basic items that we use to deliver services across all departments. We will also see increased costs on outside work contracts that are expiring. Many of those contractors will likely adjust their pricing upward in the face of current and future inflation as well as trying to recover potential losses on expiring contracts whose cost escalators were lower than the rate of inflation.

It seems at this point that the only tool in the toolbox that the country has to try to slow the inflation growth down is for the Federal Reserve to start increasing interest rates which they have already started and are projected to continue to do for at least the rest of this year. While this can start to arrest the inflationary growth by tightening the monetary supply, it also results in consumers facing higher borrowing costs. The easiest way to see that is to look at mortgage rates over the past year as this inflation wave got going. In March of 2021, the average 30 year conventional mortgage rate was 3.08%. By March of 2022, it had risen to 4.17%, an increase of 35%. As of May 31, 2022, the average rate was 5.28%, a whopping increase of 71% since March of 2021. By way of comparison in terms of rate of increase, from 1975 to 1980, thirty year conventional mortgage rates increased from 9.1% to 13.74%, an increase of 51%. It’s not at all clear where rates may land, but it does seem clear that the borrowing world has shifted significantly and it’s not clear at what level it may stabilize. This combination of high prices and quickly increasing borrowing costs doesn’t feel like a recipe for a sustained positive economic outlook.

Locally, we are likewise seeing significant price increase across all sectors. This is especially true in housing and energy. In April of this year, the median price of a house in San Diego County topped $1 million. Values have risen roughly 25%. SANDAG reports that only 19% of households can afford a median price home (that was based on the March 2022 figure of the median price being $950,000).

In other areas of the local economy, the Producer Price Index (PPI) increased over 11% in recent months and the Consumer Price Index (CPI) increased over 8%. With the PPI at those levels, it stands to reason that consumer price points will not be dropping anytime soon. From January 2020 to January 2022, median household monthly spending on food, transportation and other necessities increased 21% and that period does not capture the rise in prices we have seen through the first half of this year.

What all this means for the City and its budget is that while we are getting back to our pre-pandemic levels of service and staffing, those costs are quite a bit higher now than they were at the end of 2019. We are able to manage from a budgetary perspective basically due to the infusion of one-time revenues from the federal government via the American Rescue Plan Act (ARPA). The infusion of those dollars ends this year, so we need to prepare for future budgets without those revenue additions.

It would be nice to think by the end of the ARPA period we would be back on the trajectory we were on pre-pandemic, though that is likely not going to be the case given the significantly changed economic conditions.

As the Council will recall, we adopted the Fiscal Year 2021-22 budget with a deficit of nearly $2.6 million. The Council approved the use of reserves to plug that deficit for a brief period of time. By July of 2021, we had received the first tranche of ARPA 12 Introductory Section City of San Marcos
funds, a portion of which we used to eliminate that short-lived budget deficit. In addition to solving our operational budget issues, we also used those ARPA funds to create a non-profit grant program to help our non-profits get back on a more secure financial footing, converted all of our remaining business sustainability loans to grants and funded other community focused initiatives. In the budget before you, we propose to utilize the second $9.1 million tranche to replace additional lost revenues as well as partner with the San Marcos Unified School District to jointly fund a Mental Health and Wellness Programs to assist students and families struggling to recover from the pandemic.

As FY 2021-22 progressed, we identified some one-time revenue opportunities as well as continued to ratchet down expenditures. We had also assumed a certain number of employees would separate from the City and that happened at a higher rate than we projected and the accompanying hiring “almost-freeze” generated significant budgetary savings. Lastly, both property tax and sales tax revenues exceeded our projections as the economy rebounded and prices increased. In June of 2021, we were hopeful that would be the outcome, though we were not all sure that it would turn out that way. With those increased revenues, we are able to add significantly to our internal infrastructure and equipment funds and still project that we will end the current fiscal year with a reserve level of about 41% (or $677k), above the Council policy of 40%.

Given the increased revenue base and the ARPA funds, we are able to start FY 2022-23 closer to what we would consider “normal” and continue to rebuild our operations and services to pre-pandemic levels.

To turn our attention to Fiscal Year 2022-23, we start with the premise that as society in general returns to pre-pandemic activity, we need to likewise be ready to provide the levels of service we were pre- pandemic. Initially, this means allowing positions to be refilled at a faster pace. We have carried many vacant positions through the pandemic and have used some of the staffing changes we’ve experienced to realign our operations. We won’t be able to get back to 2020 levels without filling many of the positions that we have held vacant.

As we incur these additional personnel costs, they will likely exceed the pace of our recovering revenues, in particular our rent revenues. At the same time, we need to keep in mind that as we start to see recovery in rent by way of new leases, most, if not all of those, will come with some capital costs whether it’s in the form of tenant improvement costs that we incur directly, allowances for tenant improvements that we provide to new or renewing tenants or potentially lower rent amounts (this seems more likely in the office space environment). These additional personnel costs would fully account for a deficit that would exist without the ARPA funds replenishing past lost revenues.

City of San Marcos Introductory Section 13
General Fund
The recommended Fiscal Year 2022-23 budget is balanced.

Revenues
In terms of revenues, below is a chart which shows trends in our major revenue sources as well as a chart showing the breakdown by percentage of those major revenue sources in the FY 2022-23 budget.

Fiscal Year
Major General Fund Revenue Sources
Sales Tax Property Tax TOT
Licenses & Permits Charges for Services
Special Assessments
Rental Income
FY 2014-15
Actual
FY 2015-16
Actual
FY 2016-17
Actual
FY 2017-18
Actual
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
FY 2022-23
Proposed
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
FY 2022-23 Major General Fund Revenue Sources
Sales Tax
Sales Tax

24.5%

24.5%
Sales Tax

24.5%
Property Tax
Property Tax

30.6%

30.6%
Property Tax

30.6%
Special Assessments
Special Assessments

7.1%

7.1%
Special Assessments

7.1%
TOT
TOT

0.8%

0.8%
TOT

0.8%
Licenses & Permits
Licenses & Permits

6.3%

6.3%
Licenses & Permits

6.3%
Charges for Services
Charges for Services

12.8%

12.8%
Charges for Services

12.8%
Rental Income
Rental Income

6.2%

6.2%
Rental Income

6.2%
Other
Other

11.7%

11.7%
Other

11.7%
The City benefits from a diverse revenue base. Between rental income from City Hall and other land holdings as well as Creekside Marketplace, rental revenue accounts for 6.28% of General Fund revenue, down from the 7% that we projected in adopting the FY 2020-212 budget. This percentage drop is more a function of more rapidly increasing property and sales tax revenues. Rental income is increasing, though just not as quickly. This diverse revenue base has typically enabled the City to weather the recession storms, maintain service levels and invest in long-term rehabilitation and replacement needs. 14 Introductory Section City of San Marcos
Expenditures
General Fund expenditures had held fairly steady and generally grown with inflation rates in the years preceding the pandemic.

With the significant drop in revenue, we needed to also reduce expenditures as much as we could while still keeping the most critical areas of our operations such as public safety and public works functioning as close to pre-pandemic levels as possible.

As stated above, the FY 2022-23 proposed budget reflects a return to where we were pre-pandemic. The recommended budget of $89.3 million is $12.3 million higher than our actual FY 2019-20 expenditures. That is a 16% increase, which, if you project over the four fiscal years, works out to an average 4% increase per year which is consistent with our pre-pandemic budget changes from year to year. Essentially, the FY 2022-23 budget puts us back on the expenditure trajectory we were on.

The following charts show General Fund expenditures over the past several years by lines of business and in terms of personnel and operational costs. The spike in General Government in FY 2014-15 was predominantly related to the Winco/Hobby Lobby and DMV investments.

Fiscal Year
General Fund Expenditures by Function
General Government Public Safety Development Services Parks & Recreation Other FY 2014-15
Actual
FY 2015-16
Actual
FY 2016-17
Actual
FY 2017-18
Actual
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
FY 2022-23
Proposed
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
FY 2022-23 General Fund Expenditures by Function
General Govornment
General Govornment

24.1%

24.1%
General Govornment

24.1%
Public Works
Public Works

11.5%

11.5%
Public Works

11.5%
Development Services
Development Services

8.7%

8.7%
Development Services

8.7%
Law Enforcement
Law Enforcement

26.1%

26.1%
Law Enforcement

26.1%
Fire Services
Fire Services

22.5%

22.5%
Fire Services

22.5%
Parks & Recreation
Parks & Recreation

4.6%

4.6%
Parks & Recreation

4.6%
Other Transfers Out
Other Transfers Out

1.0%

1.0%
Other Transfers Out

1.0% Annual Replacement/Rehab Transfers
Annual Replacement/Rehab Transfers

1.4%

1.4%
Annual Replacement/Rehab Transfers

1.4%
City of San Marcos Introductory Section 15
The following graph and table depicts the amounts of the total General Fund budget the categories of personnel services and operating expenditures represent (FY 2014-15 operational spike reflects Winco/Hobby Lobby/DMV investments; FY 2016-17 personnel spike reflects a one-time pension payment):

Fiscal Year
Personnel and Operating Expenditures
Operating Expenses Personnel Services
FY 2014-15
Actual
FY 2015-16
Actual
FY 2016-17
Actual
FY 2017-18
Actual
FY 2018-19
Actual
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
FY 2022-23
Proposed
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
$55,000,000
FY 2022-23 Personnel Expenses
Category
Total Amount
Budgeted
Percent of Total GF
Budget
Salaries and Wages $ 27,293,018 30.56%
Health Benefits $ 3,534,237 3.96%
Retirement Benefits $ 9,607,073 10.76%
Other $ 1,650,056 1.85%
Total $ 42,084,384 47.11%
16 Introductory Section City of San Mar cos
The total share of the City’s General Fund budget made up by personnel expenses is up from 46.54% in Fiscal Year 2021-22 to

47.11% in the proposed Fiscal Year 2022-23 budget, which represents a $4.7 million addition. In another sign of returning to our pre-pandemic status, the percentage of the proposed Fiscal Year 2022-23 budget at 47.1% is quite similar to actual costs we experienced in Fiscal Year 2019-20 which were at 47.6% of that year’s budget.

The budget reflects the 2.0% cost of labor increases that are part of the City’s memorandums of understandings (MOU) with its non-safety employee groups and 2.75% increases in safety employees. With respect to our MOU’s, each has a four-year term ending in 2023 and each contains increased employee contributions to their pension which results in all staff receiving a net 5% increase over the four year terms. It also reflects a slight decrease (2.4%) in health care costs and an increase (4%) in pensions. While the pension increases in the upcoming fiscal year are relatively manageable, they continue to present a significant challenge to the budget in upcoming years. The prospects of an economic recession and potential downturn in investment returns could negatively affect our future pension costs.

Other Expenditure Highlights:

While the budget from an operational standpoint does not contain any significant enhancements beyond the restoration of a number of vacant staffing positions, there are some noteworthy items. The Sheriff’s contract increase of 2.5% results in $589,075 of higher law enforcement costs compared to the FY 2021-22 adopted budget. The base cost increase is 1% per the recently approved five year contract as well as funding for an additional position, presumably in a patrol or traffic capacity should the Sheriff find the need to add an additional position. With respect to School Resource Officers (SRO’s), we will maintain those staffing levels at four (4) SRO’s. In Fiscal Year 2022-23, the funding spilt between the City and the San Marcos Unified School District (SMUSD) will be 52.5% City and 47.5% SMUSD. Assuming no changes, in Fiscal Year 2023-24 we will evenly split those costs with SMUSD. Also in the Public Safety area, after years of increasing fire/ambulance call volumes, we experienced a significant drop in calls for service in the very early portions of the pandemic and stay at home orders. Those call volumes bounced back through 2021 and into 2022 and are now higher than the call volume levels pre-pandemic.

The recommended budget, while not meeting the projected contribution in FY 2022-23 with respect to our three internal infrastructure funds, does restart an annual budget contribution to those funds. The amount we recommend in the FY 2022-23 budget is $1.26 million or 1.4% of the total budget. More importantly with respect to these funds, is the significant contribution to them as a result of our projected FY 2021-22 ending balance. Following the Council adopted policy with respect to year end budgetary surpluses, we will anticipate placing $5.18 million in the three funds. That works out to 6% of our projected year end expenditures in FY 2021-22 and makes up for the lack of funding we have been able to add to these funds through the pandemic.

As a result, overall, the infrastructure funds now have a healthy balance of $3.9 million. The table below summarizes it. As you’ll note, the Vehicle and Equipment Fund shows a negative balance. That is simply a matter of catching up on some deferred additions and replacements. We thought it better to show that negative to reinforce the more immediate need in that area. When we close the books on FY 2021-22, we could make a transfer to eliminate that negative if that would be something the Council would be more comfortable with. It would simply draw down one of the other funds without changing the overall fund balance of the three funds.

Lastly, it’s worth noting that the remaining $3.9 million in projected year end fund balance does not count toward the City’s 40% General Fund Reserve policy requirement. If these general funds were added to the General Fund, our projected FY 2022- 23 reserve level would be at 57% of the FY 2022-23 recommended budget.

The table below provides a summary of the status of each of the infrastructure Funds, collectively:

City Infrastructure Fund
FY 2022-23
Vehicles and
Equipment City Facilities
City
Infrastructure
Projected Starting Balance $ 1,597,190 $ 6,202,254 $ 5,255,223 Proposed Additional Funding $ 284,069 $ 556,138 $ 541,138 Proposed Inter-fund Transfer $ - $ - $ -
Proposed Expenditures $ (2,482,087) $ (360,000) $ (912,275) Previously Encumbered/New CIP Appropriation $ - $ (3,511,082) $ (3,267,951) Projected Ending Balance $ (600,828) $ 2,887,310 $ 1,616,135 Total Projected Ending Fund Balance $3,902,616
City of San Marcos Introductory Section 17
Capital Improvement Program
Over the past several years, we have refined the Capital Improvement Program (CIP) to provide a more accurate representation of the City’s actual five-year capital program. For years we have written about one very significant project that would move forward to the construction phase, the Creek District. That year finally arrived in FY 2020-21 and that project is currently under construction. Due to the size, complexity and likely duration of the Creek District components, the balance of the FY 2022-23 CIP is relatively moderate.

The total new appropriations recommended for Fiscal Year 2022-23 for CIP projects is $14.1 million. The Creek project itself only accounts for $3,705,967 of that within the environmental monitoring of the program, as planned. The remainder of
the Creek project is sufficiently funded at this time.

The bulk of the $14.1 million included in the FY 2022-23 CIP budget is the $5.3 million appropriated for various street projects. Half of that is for the future reconstruction of San Marcos Boulevard from Grand Avenue to Rancho Santa Fe. A Construction start date for this project is still several years away. The other key streets related project is our annual surface seal efforts which contain $2 million of funding for FY 2022- 23 As the Council knows, many capital projects span multiple fiscal years and funding in FY 2022-23 is based on staff’s best estimate of what will be spent in that fiscal year. Some projects will require future appropriations as they move from planning to design to construction.

Some of the major non-Creek District projects that are still in progress are:
> Rancho Coronado Park ($1.8 million)
> South Lake Community Park ($1.6 million)
> South Santa Fe – Smilax to Bosstick ($7.2 million)
> Woodland Parkway SR 78 Interchange and Barham Road Widening ($17.4 million) > San Marcos Boulevard at Discovery Street Intersection Improvements ($3.4 million) > San Marcos Boulevard Reconstruction ($11.6 million)
> Barham and Twin Oaks Improvements (By Developer) ($8.5 million) > Olive Street Bridge ($2.2 million)
> Richmar Park Phase 2 ($0.8 million)
> Civic Center and SMETC Complex Improvements ($0.8 million) > City Hall Waterproofing ($1 million)
> City Hall Elevator Updates ($1 million)
> Future Fire Station Feasibility Study ($ .25 million) > Citywide ADA Improvements ($3.4 million)
> Annual Surface Seal ($10.0 million)
> Mission/Mulberry Drainage Improvements ($1.8 million) > Bradley Park Pump Track ($1.0 million)
> Sunset and Mission Sports Park Synthetic Turf ($0.4 million) 18 Introductory Section City of San Marcos
FY 2022-23 CIP Expenditures by Funding Source
Facilities/
Facilities/
Infrastructure Funds
Infrastructure Funds

20.9%

20.9%
Facilities/
Infrastructure Funds

20.9%
Traffic Safety Fund
Traffic Safety Fund

0.3%

0.3%
Traffic Safety Fund

0.3%
CDBG
CDBG

4.3%

4.3%
CDBG

4.3%
Grants
Grants

6.5%

6.5%
Grants

6.5%
TransNet
TransNet

47.9%

47.9%
TransNet

47.9%
Gas Tax
Gas Tax

0.7%

0.7%
Gas Tax

0.7%
Successor Agency No 3 Bond
Successor Agency No 3 Bond

13.7%

13.7%
Successor Agency No 3 Bond

13.7%
Developer Contribution
Developer Contribution

5.7%

5.7%
Developer Contribution

5.7%
In the Planning/Grant/Other category, the projects include:
> Electronic Plan Review
> General Plan Update
> Trash Amendment
> Asset Management
As stated above, the Creek District makes up a significant portion of the five-year CIP . The total five-year program starting in FY 2021-22 and extending through FY 2025-26 is $236,311,552. The Creek District projects make up $112,669,403 or 48% of the total CIP . The main projects in the Creek District are:
> Via Vera Cruz Bridge ($40.2 million)
> Bent Avenue Bridge ($29.1 million)
The following charts depict each of the project types and their percentage of the total CIP budget as well as the percentage of CIP expenditures by funding source.

Total CIP Expenditures by Project Type
Streets
Streets

37.5%

37.5%
Streets

37.5%
City Facilities
City Facilities

22.6%

22.6%
City Facilities

22.6%
Creek District
Creek District

26.2%

26.2%
Creek District

26.2%
Storm Drains
Storm Drains

0.1%

0.1%
Storm Drains

0.1%
Traffic
Traffic

5.0%

5.0%
Traffic

5.0%
Parks
Parks

8.5%

8.5%
Parks

8.5%
City of San Marcos Introductory Section 19
> Discovery Street Widening and Flood Control ($12.3 million) > Creekside Drive and Grading ($14.6 million)
> Promenade Construction ($3.4 million)
> Environmental Habitat and Mitigation Establishment ($12.0 million) Conclusion
The City’s finances remain in a strong condition despite the challenges posed by the pandemic. Despite the significant effect the pandemic has had on our revenues and the need to adopt deficit budgets for the past two years, through generation of alternate revenue sources, significant belt tightening on normal expenditures and the assistance of our entire workforce in agreeing to personnel cost reductions, we are emerging from the pandemic on solid financial ground. We were able to erase the deficit the Council approved for FY 2021-22 and, in fact, ended with a reserve level above the Council policy which enabled us to add significantly to our infrastructure funds.

As discussed at the outset, while we emerge from the revenue challenges of the pandemic, we are entering an expenditure challenge with respect to economy-wide inflation pressures and the prospect of a potential economic recession which could have some chilling effect on future revenue growth. We’ve developed this budget with those future challenges in mind and we have maintained healthy reserves in some of our discretionary funds as well as fully complied with the Council’s policies regarding General Fund reserve levels. Through those two fiscal planning efforts, we have built in some “shock absorbers” in the event that future budgets are more challenging to balance. We are very much hoping to avoid any type of service level reductions so soon after restoring our levels back to pre-pandemic levels.

For all of us, these past few budget processes have been something we’ve never seen before. Through it all, our staff has done fantastic work both in the day to day of providing high quality municipal services while also making sure we stayed financially healthy and ready to transition back to normal as quickly as we could. We have accomplished that and are ready to move forward again.

I would especially like to express my appreciation to Lisa Fowler, Finance Director, Donna Apar, Assistant Finance Director, Janet Brotherton, Senior Management Analyst and Denise Avila, Senior Accounting Technician, for their efforts on this budget.

I also greatly appreciate all of the effort our non-Finance Department staff have put into this process. As a city that experienced a bit more pain than most in terms of lost revenues the past few years, we can all be proud of the efforts we’ve made to get back to where we were as quickly as we have.

Lastly, I would also like to express my appreciation to the City Council and the Budget Review Committee for providing the patience, leadership and support necessary to pursue and achieve our goals and to City staff for their commitment in providing top-quality services to the community. Our combined efforts are critical to the City’s success.

I strongly encourage the City Council to adopt this budget and look forward to a very bright future.

Sincerely,
Jack Griffin, City Manager

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City of San Marcos Introductory Section 21
Expenditures - Overview by Fund and Function
Fiscal Year 2021-22 Fiscal Year 2022-23 Budget
Fund/Function As Adopted As Amended
Projected
6/30/22
Department
Requested
City Manager
Recommended
City Council
Approved

GENERAL FUND

GENERAL GOVERNMENT
City Council $ 284,448 $ 284,448 $ 284,448 $ 283,294 $ 283,294 $ - Administration 7,442,679 8,748,819 7,253,698 10,266,224 10,266,224 - Economic Development 282,804 282,804 282,272 335,896 335,896 - City Attorney 930,000 930,000 930,000 940,000 940,000 - City Clerk 678,928 1,026,452 974,564 1,165,490 1,165,490 - Human Resources/Risk Management 4,287,836 4,589,533 3,735,962 4,096,247 4,096,247 - Finance 1,723,014 1,851,797 1,856,291 1,920,249 1,920,249 - Information Systems 2,218,735 2,023,997 2,039,858 2,442,924 2,442,924 - Real Property Services 1,474,629 768,669 648,245 141,607 141,607 - Total General Government 19,323,073 20,506,519 18,005,338 21,591,931 21,591,931 -

PUBLIC WORKS
Operations 8,849,523 9,211,687 8,578,984 10,259,077 10,259,077 - Total Public Works 8,849,523 9,211,687 8,578,984 10,259,077 10,259,077 -

DEVELOPMENT SERVICES
Administration 775,041 899,131 960,135 1,494,468 1,494,468 - Planning 893,107 981,389 858,787 1,484,910 1,484,910 - Building 1,567,876 1,410,052 1,212,372 1,491,629 1,491,629 - Engineering 2,681,131 2,829,640 2,814,127 2,386,017 2,386,017 - Watershed Program Management 768,484 847,062 886,562 923,403 923,403 - Total Development Services 6,685,639 6,967,274 6,731,983 7,780,427 7,780,427 -

PUBLIC SAFETY
Fire Department 18,156,086 18,390,404 19,512,867 20,086,339 20,086,339 - Law Enforcement 22,737,062 22,809,062 22,785,062 23,374,137 23,374,137 - Total Public Safety 40,893,148 41,199,466 42,297,929 43,460,476 43,460,476 -

PARKS AND RECREATION
Parks and Recreation 3,599,137 3,709,813 3,714,953 4,135,137 4,135,137 - Total Parks and Recreation 3,599,137 3,709,813 3,714,953 4,135,137 4,135,137 -

OTHER FINANCING USES
Transfers Out 955,502 955,502 941,000 931,000 931,000 - Annual Replacement/Rehab Transfers - 2,000,000 5,180,418 1,265,345 1,265,345 - Total Other Financing Uses 955,502 2,955,502 6,121,418 2,196,345 2,196,345 -

TOTAL GENERAL FUND $ 80,306,022 $ 84,550,261 $ 85,450,605 $ 89,423,393 $ 89,423,393 $ - 22 Introductory Section City of San Marcos
Expenditures - Overview by Fund and Function (continued) Fiscal Year 2021-22 Fiscal Year 2022-23 Budget
Fund/Function As Adopted As Amended
Projected
6/30/22
Department
Requested
City Manager
Recommended
City Council
Approved

SPECIAL REVENUE FUNDS
Gas Tax * $ 2,219,431 $ 3,394,431 $ 2,393,867 $ 2,147,618 $ 2,147,618 $ - Traffic Safety * 193,636 315,466 306,830 185,000 185,000 - Lighting & Landscaping Maintenance
District 1,223,904 1,271,242 1,171,236 1,612,347 1,612,347 - City Affordable Housing * 6,537,500 6,547,500 5,727,500 5,828,500 5,828,500 - CFD 98-02 Lighting & Landscaping * 5,098,365 6,711,229 7,044,149 8,454,552 8,454,552 - Senior Nutrition Grant 346,687 349,955 349,955 404,659 404,659 - CDBG * 1,234,191 2,012,960 1,126,878 619,529 619,529 - Center Dr Maintenance District 29,920 29,920 3,570 47,020 47,020 - CalHome Fund 150,000 150,000 50,000 200,000 200,000 - CFD 2011-01 Congestion Management 2,000 2,000 2,000 2,000 2,000 - PEG * 100,000 100,000 100,000 100,000 100,000 - Art In Public Places 185,000 185,000 85,000 185,000 185,000 - RMRA * - - 120,000 - - -
San Marcos Successor Housing Agency 963,627 1,053,027 965,290 1,794,670 1,794,670 - Total Special Revenue Funds 18,284,261 22,122,730 19,446,275 21,580,895 21,580,895 -

DEBT SERVICE FUND
Lease Revenue Bonds 392,395 392,395 392,395 389,296 389,296 - Total Debt Service Fund 392,395 392,395 392,395 389,296 389,296 -

CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees * 40,951 585,951 243,275 45,310 45,310 - Transnet - Streets * 44,397 2,705,397 145,339 66,684 66,684 - Total Capital Improvement Project
Funds 85,348 3,291,348 388,614 111,994 111,994 -

FIDUCIARY FUNDS
Trust/Agency Deposits 50,000 50,000 50,000 50,000 50,000 - Redevelopment Property Tax Trust
Fund * 28,193,598 28,313,598 29,720,054 28,115,126 28,115,126 - Total Fiduciary Funds 28,243,598 28,363,598 29,770,054 28,165,126 28,165,126 -

ENTERPRISE FUNDS
Creekside Marketplace 4,507,150 5,682,914 5,682,914 7,690,748 7,690,748 - Real Property Management 6,051,000 7,106,000 6,057,203 5,822,034 5,822,034 - Total Enterprise Funds 10,558,150 12,788,914 11,740,117 13,512,782 13,512,782 -

INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement 2,664,746 3,158,500 2,864,798 2,482,087 2,482,087 - City Facilities Replacement/
Rehabilitation * 430,000 1,318,985 698,304 360,000 360,000 - City Infrastructure Replacement/
Rehabilitation* 709,000 1,027,557 1,102,557 912,275 912,275 - Total Internal Service Funds 3,803,746 5,505,042 4,665,659 3,754,362 3,754,362 -

TOTAL EXPENDITURES - ALL FUNDS $ 141,673,520 $ 157,014,288 $ 151,853,719 $ 156,937,848 $ 156,937,848 $ -

City of San Marcos 23
Revenues - Overview by Fund and Type
Fiscal Year 2021-22 Fiscal Year 2022-23 Budget
Budget Category As Adopted As Amended
Projected
6/30/22
Department
Requested
City Manager
Recommended
City Council
Approved

GENERAL FUND

TAXES & SPECIAL ASSESSMENTS
Sales Tax $ 18,793,491 $ 20,973,668 $ 21,429,353 $ 21,889,400 $ 21,889,400 $ - Property Tax 25,719,167 27,480,784 26,085,711 27,358,117 27,358,117 - Special Assessments 6,344,000 6,344,000 6,126,000 6,337,000 6,337,000 - Transient Occupancy Tax 719,525 719,525 717,336 738,866 738,866 - Total Taxes & Special
Assessments 51,576,183 55,517,977 54,358,400 56,323,383 56,323,383 -

LICENSES & PERMITS
Franchise Fees 4,216,858 4,216,858 4,216,858 4,259,027 4,259,027 - Building Permit Fees 405,000 405,000 405,000 418,000 418,000 - Business License Fees 239,200 239,200 238,650 239,200 239,200 - Other Licenses & Permits 742,030 742,030 1,144,612 722,150 722,150 - Total Licenses & Permits 5,603,088 5,603,088 6,005,120 5,638,377 5,638,377 -

INTERGOVERNMENTAL
State Mandates 96,000 96,000 217,253 151,000 151,000 - State Grants 223,000 223,000 206,000 339,635 339,635 - Local Grants 2,500 2,500 2,500 2,500 2,500 -
County 280,000 280,000 260,000 277,000 277,000 -
Federal Grants 151,976 3,992,002 3,990,104 6,424,508 6,424,508 - Total Intergovernmental 753,476 4,593,502 4,675,857 7,194,643 7,194,643 -

CHARGES FOR SERVICES
Departmental Services 7,625,307 7,625,307 8,719,151 8,152,560 8,152,560 - Reimbursements 2,735,994 2,832,771 3,532,278 3,324,270 3,324,270 - Total Charges For Services 10,361,301 10,458,078 12,251,429 11,476,830 11,476,830 -

FINES & FORFEITURES
Fines & Forfeitures 414,800 414,800 178,800 293,800 293,800 - Total Fines & Forfeitures 414,800 414,800 178,800 293,800 293,800 -

USE OF MONEY & PROPERTY
Rental Income 60,000 60,000 60,000 60,000 60,000 -
Partnership Income 900,000 900,000 901,000 900,000 900,000 - Interest Income 462,133 462,133 58,654 831,000 831,000 - Total Use of Money & Property 1,422,133 1,422,133 1,019,654 1,791,000 1,791,000 -

DEVELOPER FEES
Developer Fees 11,500 11,500 21,918 11,500 11,500 -
Total Developer Fees 11,500 11,500 21,918 11,500 11,500 -

MISCELLANEOUS REVENUES
Donations 2,250 4,826 4,000 1,500 1,500 -
Other Miscellaneous Revenue 894,400 279,866 357,141 213,060 213,060 - Total Miscellaneous Revenues 896,650 284,692 361,141 214,560 214,560 -

OTHER FINANCING SOURCES
Sale of Fixed Assets - 392,325 392,786 - - -
Operating Transfers In - Creekside 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 - Operating Transfers In - Real Property
Management
1,900,000 1,900,000 1,900,000 2,000,000 2,000,000 -
Operating Transfers In - Other 1,305,500 785,500 785,500 979,300 979,300 - Total Other Financing Sources 6,705,500 6,577,825 6,578,286 6,479,300 6,479,300 - TOTAL GENERAL FUND $ 77,744,631 $ 84,883,595 $ 85,450,605 $ 89,423,393 $ 89,423,393 $ - 24 City of San Mar cos
Revenues - Overview by Fund and Type (continued)
Fiscal Year 2021-22 Fiscal Year 2022-23 Budget
Budget Category As Adopted As Amended
Projected
6/30/22
Department
Requested
City Manager
Recommended
City Council
Approved

SPECIAL REVENUE FUNDS

GAS TAX
Gas Tax Revenue $ 2,476,901 $ 2,476,901 $ 2,527,402 $ 2,816,247 $ 2,816,247 $ - Interest Income 34,000 34,000 17,513 34,000 34,000 - Total Gas Tax 2,510,901 2,510,901 2,544,915 2,850,247 2,850,247 -

TRAFFIC SAFETY
Traffic Safety Revenue 125,000 125,000 132,041 125,000 125,000 - Interest Income 6,000 6,000 14,520 6,000 6,000 -
Total Traffic Safety 131,000 131,000 146,561 131,000 131,000 -

LIGHTING & LANDSCAPING MAINTENANCE DISTRICT
Special Assessments 530,000 530,000 474,445 530,000 530,000 - Interest Income - - - - - -
Other Restricted Revenues 685,000 685,000 660,001 660,000 660,000 - Total Lighting & Landscaping Maintenance
District 1,215,000 1,215,000 1,134,446 1,190,000 1,190,000 -

CITY AFFORDABLE HOUSING
City Affordable Housing Revenue 2,585,400 2,585,400 2,400,000 2,400,000 2,400,000 - Interest Income 81,000 81,000 (19,449) 52,000 52,000 - Other Restricted Revenues 142,500 142,500 142,500 142,500 142,500 - Total City Affordable Housing 2,808,900 2,808,900 2,523,051 2,594,500 2,594,500 - CFD 98-02 LIGHTING & LANDSCAPING
Special Assessments 6,610,000 6,610,000 6,969,836 7,718,000 7,718,000 - Interest Income 238,000 238,000 (42,851) 51,000 51,000 - Other Restricted Revenues 2,500 2,500 - - - -
Total CFD 98-02 Lighting & Landscaping 6,850,500 6,850,500 6,926,985 7,769,000 7,769,000 -

SENIOR NUTRITION GRANT
Nutrition Grant 86,000 86,000 86,000 103,565 103,565 - Donations 28,700 28,700 28,700 18,700 18,700 -
Interest Income - - - - - -
Other Restricted Revenues 183,000 183,000 183,000 172,000 172,000 - Total Senior Nutrition Grant 297,700 297,700 297,700 294,265 294,265 - CDBG 1,976,645 1,976,645 1,340,790 1,055,788 1,055,788 - CENTER DR MAINTENANCE DISTRICT 23,000 23,000 21,697 26,000 26,000 - CALHOME 161,000 161,000 201,567 113,000 113,000 -
CFD 2011-01 CONGESTION MANAGEMENT 555,000 555,000 688,320 710,500 710,500 - PEG 160,000 160,000 127,898 160,000 160,000 -
ART IN PUBLIC PLACES 33,000 33,000 55,726 33,000 33,000 - RMRA
Revenue 1,922,592 1,922,592 1,994,655 2,195,172 2,195,172 - Interest Income 25,000 25,000 (14,776) 25,000 25,000 - Total RMRA 1,947,592 1,947,592 1,979,879 2,220,172 2,220,172 - SAN MARCOS SUCCESSOR HOUSING AGENCY 2,145,000 2,145,000 1,944,563 1,859,000 1,859,000 - TOTAL SPECIAL REVENUE FUNDS $ 20,815,238 $ 20,815,238 $ 19,934,098 $ 21,006,472 $ 21,006,472 $ - City of San Marcos 25
Revenues - Overview by Fund and Type (continued)
Fiscal Year 2021-22 Fiscal Year 2022-23 Budget
Budget Category As Adopted As Amended
Projected
6/30/22
Department
Requested
City Manager
Recommended
City Council
Approved

DEBT SERVICE FUND
LEASE REVENUE BONDS $ 551,000 $ 551,000 $ 538,005 $ 554,800 $ 554,800 $ -

CAPITAL IMPROVEMENT PROJECTS FUNDS

PUBLIC FACILITIES FEES
Developer Fees 14,708,714 14,708,714 9,716,067 24,172,712 24,172,712 - Interest Income 547,000 547,000 (39,605) 514,000 514,000 - Total Public Facilities Fees 15,255,714 15,255,714 9,676,462 24,686,712 24,686,712 - TRANSNET - STREETS 1,485,100 1,485,100 1,011,012 1,889,100 1,889,100 - RTCIP 840,389 840,389 1,019,954 2,866,297 2,866,297 -

FIDUCIARY FUNDS

TRUST/AGENCY DEPOSITS - - - - - -

REDEVELOPMENT PROPERTY TAX TRUST FUND
Property Tax 25,121,016 25,121,016 25,160,146 24,911,767 24,911,767 - Interest Income 205,479 205,479 125,732 198,967 198,967 - Other Miscellaneous Revenue 3,156,408 3,156,408 3,156,408 3,164,502 3,164,502 - Total Redevelopment Property Tax
Trust Fund 28,482,903 28,482,903 28,442,286 28,275,236 28,275,236 -

ENTERPRISE FUNDS

CREEKSIDE MARKETPLACE
Rental Income 4,231,100 4,231,100 4,231,100 4,917,404 4,917,404 - Reimbursements 712,200 712,200 712,200 941,247 941,247 - Interest Income 15,000 15,000 9,860 - - -
Other Miscellaneous Revenue 30,000 30,000 51,189 1,832,097 1,832,097 - Total Creekside Marketplace 4,988,300 4,988,300 5,004,349 7,690,748 7,690,748 -

REAL PROPERTY MANAGEMENT
Rental Income 5,591,600 5,591,600 6,513,313 5,372,873 5,372,873 - Reimbursements 436,750 436,750 515,750 397,243 397,243 - Interest Income - - (5,119) - - -
Other Miscellaneous Revenue 18,350 18,350 18,750 51,917 51,917 - Total Real Property Management 6,046,700 6,046,700 7,042,694 5,822,033 5,822,033 -

INTERNAL SERVICE FUNDS

VEHICLE & EQUIPMENT ACQUISITION/REPLACEMENT
Interest Income $ 31,000 $ 31,000 $ (2,675) $ 31,000 $ 31,000 - Assistance to Firefighters Grant - $ 725,897 $ 691,331 - - Operating Transfer In – Other - - - - - -
Annual Replacement/Rehab Transfers - - 1,036,084 253,069 253,069 - Total Vehicle & Equipment Acquisition/
Replacement
31,000 756,897 1,724,740 284,069 284,069 -

CITY FACILITIES REPLACEMENT/REHABILITATION
Interest Income 50,000 50,000 (3,795) 50,000 50,000 - Reimbursements - - - - - -
Operating Transfer In – Other - - - - - -
Annual Replacement/Rehab Transfers - - 2,072,167 506,138 506,138 - Total City Facilities Replacement/
Rehabilitation
50,000 50,000 2,068,372 556,138 556,138 -

CITY INFRASTRUCTURE REPLACEMENT/REHABILITATION
Interest Income 35,000 35,000 (9,580) 35,000 35,000 - Annual Replacement/Rehab Transfers - - 2,072,167 506,138 506,138 - Total City Infrastructure Replacement/
Rehabilitation
35,000 35,000 2,062,587 541,138 541,138 -
TOTAL REVENUES - ALL FUNDS $ 156,325,975 $ 164,190,836 $ 163,975,164 $ 183,596,126 $ 183,596,126 $ -

PAGE INTENTIONALLY LEFT BLANK

General
Fund

PAGE INTENTIONALLY LEFT BLANK

City of San Marcos General Fund сш

GENERAL FUND
Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 51,673,801 $ 49,737,319 $ 54,358,400 $ 56,323,383 $ 56,323,383 $ - Licenses & Permits 5,332,947 6,108,401 6,005,120 5,638,377 5,638,377 - Intergovernmental * 758,301 3,740,737 4,675,857 7,194,643 7,194,643 - Charges for Services 9,348,831 10,342,298 12,251,429 11,476,830 11,476,830 - Fines & Forfeitures 356,657 96,037 178,800 293,800 293,800 - Use of Money & Property 1,796,871 1,929,338 1,019,654 1,791,000 1,791,000 - Developer Fees 13,653 26,991 21,918 11,500 11,500 - Miscellaneous Revenues 205,232 393,207 361,141 214,560 214,560 - Other Financing Sources 11,889,126 6,119,905 6,578,286 6,479,300 6,479,300 - TOTAL REVENUES 81,375,418 78,494,233 85,450,605 89,423,393 89,423,393 -

OPERATING EXPENDITURES
Salaries & Wages 23,724,556 24,896,709 23,806,972 27,293,018 27,293,018 - ./ݦ3,319,076 3,373,725 3,417,963 3,534,237 3,534,237 - ./ݦ8,115,448 8,234,806 8,994,488 9,607,073 9,607,073 - Other Personnel Expenses 1,397,817 1,273,833 1,477,239 1,650,056 1,650,056 - Contractual Services 30,244,679 30,848,924 34,845,204 36,410,546 36,410,546 - Supplies & Services 2,184,258 1,914,610 2,063,352 2,577,356 2,577,356 - Repair & Maintenance 786,539 721,421 1,248,603 914,386 914,386 - Utilities 1,450,838 1,473,791 1,537,587 1,805,825 1,805,825 - Capital Expenditures (Non CIP) 221,190 185,960 67,484 164,380 164,380 - Debt Service 166,249 256,902 68,811 54,590 54,590 - Other Operating Expenses 3,618,650 5,111,912 2,642,484 4,046,581 4,046,581 - Annual Replacement/Rehab Transfers 1,568,342 - 5,180,418 1,265,345 1,265,345 - TOTAL OPERATING EXPENDITURES 76,797,644 78,292,593 85,350,605 89,323,393 89,323,393 - CIP PROJECT EXPENDITURES 2,327,893 181,166 100,000 100,000 100,000 - TOTAL EXPENDITURES 79,125,537 78,473,759 85,450,605 89,423,393 89,423,393 - REVENUE OVER/(UNDER) EXPENDITURES 2,249,881 20,474 - - - -

FUND BALANCE
Beginning Balance - July 1 47,397,387 51,975,161 49,528,592 47,728,592 47,728,592 - Audit/Equity Transfer Out Adjustments - (4,769,804) (1,800,000) - - - Unanticipated One-Time Revenues 4,269,418 2,302,761 - - - - Revenue Over/(Under) Expenditures 308,356 20,474 - - - - Ending Balance - June 30 51,975,161 49,528,592 47,728,592 47,728,592 47,728,592 -

RESERVED FUND BALANCE
Restricted Assets 8,199,977 8,429,558 8,429,558 8,429,558 8,429,558 - Restricted for Capital Projects 3,922,527 2,218,024 2,318,024 2,318,024 2,318,024 - Environmental Endowments 581,152 534,256 534,256 534,256 534,256 - Restricted for Business Sustainability Loans 3,000,000 1,099,547 - - - - Catastrophic/Emergency Reserve 10,090,502 11,682,704 12,148,918 12,148,918 12,148,918 - One-time Recurring Savings/Opportunity
Reserve 13,090,502 12,782,251 12,148,918 12,148,918 12,148,918 - Economic Contingency/Pension Stabilization
Reserve 10,590,502 10,282,251 9,648,918 9,648,918 9,648,918 - Pension Stabilization Reserves - Restricted
Section 115 ** 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 - Total Restricted Reserves 51,975,161 49,528,592 47,728,592 47,728,592 47,728,592 - AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ - *FY 2020-21 General Fund includes Federal CARES Act and other Federal COVID Relief Funds. FY 2021-22 & FY 2022-23 General Fund include Federal ARPA Funding.
**Reserves put into the Section 115 Pension Trust are part of the Economic Contingency/ Pension Stabilization Reserve. 30 General Fund City of San Marcos

GENERAL FUND
Expenditure Summary by Function
Fiscal Year 2021-22 Fiscal Year 2022-23 Budget
Function As Adopted As Amended
Projected
6/30/22
Department
Requested
City Manager
Recommended
City Council
Approved
General Government 19,323,073 20,506,519 18,005,338 21,591,931 21,591,931 - Public Works 8,849,523 9,211,687 8,578,984 10,259,077 10,259,077 - Development Services 6,685,639 6,967,274 6,731,983 7,780,427 7,780,427 - Public Safety 40,893,148 41,199,466 42,297,929 43,460,476 43,460,476 - Parks And Recreation 3,599,137 3,709,813 3,714,953 4,135,137 4,135,137 - Other Financing Uses 955,502 955,502 941,000 931,000 931,000 - Annual Replacement/Rehab Transfers - 2,000,000 5,180,418 1,265,345 1,265,345 -

TOTAL GENERAL FUND $ 80,306,022 $ 84,550,261 $ 85,450,605 $ 89,423,393 $ 89,423,393 $ - Total General Fund Expenditures Fiscal Year 2022-23 (by Function) General Government
General Government

16.7%

16.7%
General Government

16.7%
Public Works
Public Works

7.9%

7.9%
Public Works

7.9%
Development Services
Development Services

6.0%

6.0%
Development Services

6.0%
Fire/Medical
Fire/Medical

30.2%

30.2%
Fire/Medical

30.2%
Law Enforcement
Law Enforcement

35.2%

35.2%
Law Enforcement

35.2%
Parks and Recreation
Parks and Recreation

3.2%

3.2%
Parks and Recreation

3.2%
Other Financing Uses
Other Financing Uses

0.7%

0.7%
Other Financing Uses

0.7%
City of San Marcos General Fund 31

GENERAL FUND
Expenditure Summary by Type
FY 2022-23 Budget
Expenditure Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 23,724,556 $ 24,896,709 $ 23,806,976 $ 27,293,018 $ 27,293,018 $ - Health Benefits 3,319,076 3,373,725 3,417,963 3,534,237 3,534,237 - Retirement Benefits 8,115,448 8,234,806 8,994,488 9,607,073 9,607,073 - Other Personnel Expenses 1,397,817 1,273,833 1,477,239 1,650,056 1,650,056 - Personnel Services Subtotal 36,556,897 37,779,073 37,696,666 42,084,384 42,084,384 - Operating Expenses
Contractual Services 30,244,679 30,848,924 34,845,200 36,410,546 36,410,546 - Supplies & Services 2,184,258 1,914,610 2,063,352 2,577,356 2,577,356 - Repair & Maintenance 786,539 721,421 1,248,603 914,386 914,386 - Utilities 1,450,838 1,473,791 1,537,587 1,805,825 1,805,825 - Capital Expenditures (Non CIP) 221,190 185,960 67,484 164,380 164,380 - Debt Service 166,249 256,902 68,811 54,590 54,590 -
Other Operating Expenses 3,618,650 5,111,912 2,642,484 4,046,581 4,046,581 - Annual Replacement/Rehab Transfers 1,568,342 - 5,180,418 1,265,345 1,265,345 - Operating Expenses Subtotal 40,240,746 40,513,520 47,653,939 47,239,009 47,239,009 - TOTAL OPERATING EXPENDITURES $ 76,797,644 $ 78,292,593 $ 85,350,605 $ 89,323,393 $ 89,323,393 $ - General Fund Operating Expenditures
Personnel Services Operating Expenses
FY 2019-20 Actual FY 2020-21 Actual FY 2021-22 Projected City Manager Recommended 35,000,000
37,500,000
40,000,000
42,500,000
45,000,000
47,500,000
50,000,000
City of San Marcos 32

GENERAL FUND
Revenue Summary by Type
Fiscal Year 2021-22 Fiscal Year 2022-23 Budget
Budget Category As Adopted As Amended
Projected
6/30/22
Department
Requested
City Manager
Recommended
City Council
Approved
Taxes & Special Assessments $ 51,576,183 $ 55,517,977 $ 54,358,400 $ 56,323,383 $ 56,323,383 $ - Licenses & Permits 5,603,088 5,603,088 6,005,120 5,638,377 5,638,377 - Intergovernmental 753,476 4,593,502 4,675,857 7,194,643 7,194,643 - Charges For Services 10,361,301 10,458,078 12,251,429 11,476,830 11,476,830 - Fines & Forfeitures 414,800 414,800 178,800 293,800 293,800 - Use Of Money & Property 1,422,133 1,422,133 1,019,654 1,791,000 1,791,000 - Developer Fees 11,500 11,500 21,918 11,500 11,500 -
Miscellaneous Revenues 896,650 284,692 361,141 214,560 214,560 - Other Financing Sources 6,705,500 6,577,825 6,578,286 6,479,300 6,479,300 - TOTAL GENERAL FUND $ 77,744,631 $ 84,883,595 $ 85,450,605 $ 89,423,393 $ 89,423,393 $ - Total General Fund Revenues Fiscal Year 2022-23
Taxes & Special Assessments
Taxes & Special Assessments

63.0%

63.0%
Taxes & Special Assessments

63.0%
Licenses & Permits
Licenses & Permits

6.3%

6.3%
Licenses & Permits

6.3%
Charges for Services
Charges for Services

12.8%

12.8%
Charges for Services

12.8%
Use of Money & Property
Use of Money & Property

2.0%

2.0%
Use of Money & Property

2.0%
Other Revenues
Other Revenues

15.9%

15.9%
Other Revenues

15.9%
Notes:
“Other Revenues” include Developer Fees, Intergovernmental Revenues, Miscellaneous Revenue, Fines & Forfeitures, Creekside and Real Property Management Transfers.

Breakdown of Taxes & Special Assessment Revenues for Fiscal Year 2022-23 Sales Tax
Sales Tax

38.9%

38.9%
Sales Tax

38.9%
Property Tax
Property Tax

48.6%

48.6%
Property Tax

48.6%
Special Assessments
Special Assessments

11.3%

11.3%
Special Assessments

11.3% Transient Occupancy Tax
Transient Occupancy Tax

1.3%

1.3%
Transient Occupancy Tax

1.3%
General Fund
City Council
PURPOSE:

To develop strategic goals and priorities for the City through policy development and the legislative process while being mindful of the needs, interests and concerns of San Marcos residents in an open and responsive manner.

SUMMARY OF SERVICES:

This budget provides funding to support the activities of the City Council, including expenses for conferences and travel, association dues and subscriptions and intergovernmental support activities.

STRATEGIC THEMES:
> Quality of Life
> Economic Development
> Good Governance
> Planning for the Future
> Dynamic and Responsive Service Delivery

SAN MARCOS RESIDENTS
San Marcos City Council
City Attorney
DEPARTMENTAL STRUCTURE:

CITY COUNCIL
City Manager
Assistant City
Manager
Public Works
Director
Parks and Recreation
Director
Community and
Economic
Development Director
Fire Chief
34 General Fund City of San Marcos
CITY COUNCIL - #101212
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 77,153 $ 73,951 $ 67,195 $ 73,060 $ 73,060 $ - Health Benefits 77,079 84,482 95,485 78,954 78,954 - Retirement Benefits 5,620 5,563 4,915 4,939 4,939 - Other Personnel Expenses 8,362 9,290 10,260 11,350 11,350 - Personnel Services Subtotal 168,213 173,286 177,855 168,303 168,303 -

Operating Expenses
Contractual Services - - - - - -
Supplies & Services 97,650 97,169 101,593 109,841 109,841 - Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 5,727 850 5,000 5,150 5,150 - Operating Expenses Subtotal 103,376 98,019 106,593 114,991 114,991 -

TOTAL EXPENDITURES 271,589 271,305 284,448 283,294 283,294 -

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 1,500 300 - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 1,500 300 - - - -

NET GENERAL FUND COST $ 270,089 $ 271,005 $ 284,448 $ 283,294 $ 283,294 $ -

Council Members 5.00
City of San Marcos General Fund 35
CITY COUNCIL - #101212
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) 58,660 58,660 - 511007 Auto Allowance 14,400 14,400 -
512001 Medicare 850 850 -
512004 Health Insurance 78,954 78,954 -
512010 PERS 4,939 4,939 -
512013 EBAP 10,500 10,500 -
532001 Memberships & Subscriptions 109,841 109,841 - SANDAG 42,848
League of CA cities San Diego 1,310
Cal Cities 26,358
National League of Cities 8,755
LAFCO 30,570
581000 Travel & Training 2,575 2,575 -
Travel & Training 2,575
581001 Intergovernmental Support Accounting 2,575 2,575 - Council special events 2,575
Totals 283,294 283,294 -

PAGE INTENTIONALLY LEFT BLANK

Administration
PURPOSE:

To provide management systems, oversight and support necessary to ensure the ongoing efficiency and effectiveness of all City operations.

SUMMARY OF SERVICES:

The Administration Department, under the direction of the City Manager and his immediate staff, is responsible for the general management of all City operations and personnel. This responsibility includes enforcing City ordinances, administering City contracts and agreements, advising the City Council of legislative and administrative concerns, overseeing intergovernmental relations, and providing overall fiscal management. The City Manager acts as City Treasurer and Executive Director of the Public Facilities Authority, Public Financing Authority, Industrial Development Authority, California Mobilehome Park Financing Authority, and the San Marcos Successor Agency to the former Redevelopment Agency. The Administration Department also encompasses the divisions of Communications and Marketing, Economic Development, Real Property Services, City Clerk, Finance and Information Systems, and Human Resources/Risk Management.

ADMINISTRATION

CITY MANAGER
Public Works
Director
Assistant
City Manager
Chief Innovation
Oﬀicer
Parks and
Recreation
Director
Business Process
Director/City Clerk
Community and
Economic
Development
Director
Fire Chief
Development
Services
Director/City
Engineer
Human
Resources/Risk
Director
Finance Director
DEPARTMENTAL STRUCTURE:

Real Property
Services
Administrative
Management
Analyst
38 General Fund City of San Marcos
ADMINISTRATION - 1011xx
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 1,002,288 $ 563,529 $ 204,312 $ 804,337 $ 804,337 $ - Health Benefits 86,589 50,877 47,529 77,065 77,065 - Retirement Benefits 4,909,009 5,343,624 6,116,076 6,941,385 6,941,385 - Other Personnel Expenses 96,605 54,700 69,688 117,232 117,232 - Personnel Services Subtotal 6,094,491 6,012,730 6,437,605 7,940,019 7,940,019 -

Operating Expenses
Contractual Services 640,887 761,996 819,992 1,040,181 1,040,181 - Supplies & Services 123,959 127,740 170,419 212,799 212,799 - Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 152,134 88,048 107,954 1,409,121 1,409,121 - Operating Expenses Subtotal 916,980 977,784 1,098,365 2,662,101 2,662,101 -

TOTAL EXPENDITURES 7,011,471 6,990,514 7,535,970 10,602,120 10,602,120 -

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits 430 200 75 150 150 -
Intergovernmental * - 3,011,860 3,840,026 6,287,009 6,287,009 - Charges for Services 72,264 52,224 58,550 55,300 55,300 - Fines & Forfeitures - - - - - -
Use of Money & Property - - 1,000 - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 72,694 3,064,284 3,899,651 6,342,459 6,342,459 -

NET GENERAL FUND COST $ 6,938,777 $ 3,926,230 $ 3,636,319 $ 4,259,661 $ 4,259,661 $ -

Allocation of Full Time Positions:

Departmental - Administration 4.90
Successor Housing Agency 2.35
Public Facilities Fees 0.05
AUTHORIZED FULL TIME POSITIONS 7.30

* FY 2020-21 Projected amount includes $1.7M of CARES Act County Subgrant, $1.2M of CARES Act State Department of Finance Grant, and $100K of other Federal COVID Relief Funds.

City of San Marcos General Fund 39
ADMINISTRATION - #101101
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 678,633 $ 678,633 $ - 511006 Stipends 1,755 1,755 -
511007 Auto Allowance 9,266 9,266 -
511099 Salary Savings - Citywide (250,000) (250,000) - 511100 Salary & Wages (Part-Time) 40,223 40,223 - 512000 Social Security 32,766 32,766 -
512001 Medicare 7,663 7,663 -
512004 Health Insurance 53,088 53,088 -
512010 PERS 50,192 50,192 -
512013 EBAP 6,825 6,825 -
512017 Tuition Reimb Program 50,000 50,000 -
512019 PERS Replacement Benefit Contribution 330,000 330,000 - 512020 CalPERS UAL Payment 6,541,221 6,541,221 - 521002 Other Contract Services 142,635 142,635 - Other Contract Services 142,635
521005 Animal Control Services 567,546 567,546 - Animal Control Contract 567,546
531000 Office Supplies 5,150 5,150 -

Office Supplies 5,150
531002 Postage 103 103 -

Shipping Fees 103
532000 Printing & Duplicating 258 258 -

Paper, printing, and duplicating 258
532001 Memberships & Subscriptions 1,978 1,978 -

Memberships and subscriptions 1,978
532007 Household Hazardous Waste 115,360 115,360 - 66503 Household Hazardous Waste Collection 115,360
581000 Travel & Training 4,120 4,120 -

Citywide Travel 4,120
581001 Intergovernmental Support Accounting 59,596 59,596 -

Legislative advocacy 59,596
581002 Manager’s Discretionary 6,000 6,000 -

Funding for City Manager as needed to conduct City
business 6,000
581031 Community Event Support 24,720 24,720 -

581070 EV Grant Program 1,278,635 1,278,635 -

Totals $ 9,757,733 $ 9,757,733 $ -
40 General Fund City of San Marcos
COMMUNICATIONS & MARKETING - #101105
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511006 Stipends $ 900 $ 900 $ -
511100 Salary & Wages (Part-Time) 120,000 120,000 - 512001 Medicare 1,225 1,225 -
512012 PARS 1,606 1,606 -
521001 Consulting Services 250,000 250,000 -
Communication Support Services 250,000
521002 Other Contract Services 34,000 34,000 - Other Contract Services 34,000
521012 Contract Maintenance Services 6,000 6,000 - Contract Maintenance Services 6,000
531002 Postage 41,200 41,200 -
532000 Printing & Duplicating 20,600 20,600 -
Printing and Duplicating 20,600
532001 Memberships & Subscriptions 4,120 4,120 - Social Media/Graphics Subscriptions 4,120
581007 Public Relations/Newsletter 18,540 18,540 - Public Relations/Newsletter 18,540
581008 Community Promotion 10,300 10,300 -

Project outreach, street fair, social media advertising costs. 10,300
Totals $ 508,491 $ 508,491 $ -
City of San Marcos General Fund 41
ECONOMIC DEVELOPMENT - #101106
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 199,886 $ 199,886 $ - 511006 Stipends 585 585 -
511007 Auto Allowance 3,089 3,089 -
512000 Social Security 12,232 12,232 -
512001 Medicare 3,056 3,056 -
512004 Health Insurance 23,977 23,977 -
512010 PERS 18,366 18,366 -
512013 EBAP 3,465 3,465 -
521002 Other Contract Services 40,000 40,000 - Regional Branding Efforts (Innovate 78) 40,000
531016 Program Supplies 10,300 10,300 -
Collateral development and production. 10,300
532001 Memberships & Subscriptions 13,730 13,730 - CA Association for Local Economic Development 772
Costar Real Estate Software 8,009
International economic development council 469
Urban Land Institute membership 227
San Marcos Chamber of Commerce 1,545
SD Regional EDC Membership 2,575
San Diego Business Journal 133
581000 Travel & Training 7,210 7,210 -

Travel and expenses for meetings and conventions
(CalED, ULI, IEDC) 7,210
Totals $ 335,896 $ 335,896 $ -

PAGE INTENTIONALLY LEFT BLANK

City Attorney
PURPOSE:

To provide legal counsel to the San Marcos City Council and all City boards, commissions and departments to ensure City policy and service delivery is executed in a lawful manner.

SUMMARY OF SERVICES:

The City Attorney is appointed by the San Marcos City Council and provides legal counsel for the preparation of resolutions and ordinances; handles all litigation involving the City; provides legal opinions to guide policy-making decisions; approves all contracts; and enforces City laws and regulations.

CITY ATTORNEY SAN MARCOS RESIDENTS
San Marcos City Council
City Manager City Attorney
DEPARTMENTAL STRUCTURE:
44 General Fund City of San Marcos
CITY ATTORNEY - #101313
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ - $ - $ - $ - $ - $ -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Personnel Services Subtotal - - - - - -

Operating Expenses
Contractual Services 840,733 822,747 930,000 940,000 940,000 - Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
Operating Expenses Subtotal 840,733 822,747 930,000 940,000 940,000 -

TOTAL EXPENDITURES 840,733 822,747 930,000 940,000 940,000 -

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 78,747 - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 78,747 - - - - -

NET GENERAL FUND COST $ 761,986 $ 822,747 $ 930,000 $ 940,000 $ 940,000 $ - City of San Marcos General Fund 45
CITY ATTORNEY - #101313
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521000 City Attorney Services $ 900,000 $ 900,000 $ - Attorney Services 900,000
521002 Other Contract Services 10,000 10,000 - Other Legal Contract Services 10,000
521015 MH Rent Review/Litigation 30,000 30,000 - Mobile home rent review/litigation 30,000
Totals $ 940,000 $ 940,000 $ -

PAGE INTENTIONALLY LEFT BLANK

City Clerk
PURPOSE:

To accurately record the City of San Marcos’ legislative history; to preserve all vital, historic, and permanent records of the City; to provide timely access to records and information; and to lawfully facilitate the democratic process in an impartial manner.

SUMMARY OF SERVICES:

This division maintains and coordinates with City divisions to manage all official City records including documents related to meetings of the City Council and other City boards and commissions. The division also oversees administrative matters for the City Council; recruitment of members on the City’s boards and commissions as required by the MADDY Act; maintains and updates ordinances, resolutions and the municipal code; administers general and special municipal elections; acts as the filing official for the City, including forms as required by the Fair Political Practices Commission; and oversees a citywide records management program.

CITY ATTORNEY

BUSINESS PROCESS DIRECTOR/CITY CLERK
Public Safety
Coordinator
Deputy
City Clerk
Oﬀice Specialist
(PT)
Oﬀice Specialist
Oﬀice Specialist
(PT)
DEPARTMENTAL STRUCTURE:

Senior Oﬀice
Specialist
Oﬀice Specialist
(PT)
Oﬀice Specialist
(PT)
48 General Fund City of San Marcos
CITY CLERK - #101414
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 357,358 $ 391,014 $ 423,967 $ 526,564 $ 526,564 $ - Health Benefits 35,545 54,819 56,812 83,758 83,758 - Retirement Benefits 35,795 39,841 39,105 40,835 40,835 - Other Personnel Expenses 23,719 31,729 46,056 43,611 43,611 - Personnel Services Subtotal 452,417 517,403 565,940 694,768 694,768 -

Operating Expenses
Contractual Services 31,990 37,937 374,000 379,000 379,000 - Supplies & Services 103,660 75,070 32,124 28,016 28,016 - Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 2,035 22,266 2,500 63,706 63,706 - Operating Expenses Subtotal 137,684 135,273 408,624 470,722 470,722 -

TOTAL EXPENDITURES 590,101 652,676 974,564 1,165,490 1,165,490 -

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental 29,364 1,545 - - - -
Charges for Services 45 4,000 28 3,125 3,125 - Fines & Forfeitures - - 150,000 255,000 255,000 - Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 24 23 - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 29,433 5,568 150,028 258,125 258,125 -

NET GENERAL FUND COST $ 560,668 $ 647,108 $ 824,536 $ 907,365 $ 907,365 $ -

Allocation of Full Time Positions:

Departmental - City Clerk 4.60
Redevelopment Property Tax Trust Fund 0.10
AUTHORIZED FULL TIME POSITIONS 4.70
City of San Marcos General Fund 49
CITY CLERK - #101414
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 434,411 $ 434,411 $ - 511001 Overtime 2,500 2,500 -
511004 Vacation Payoff 7,885 7,885 -
511005 Sick Leave Payoff 4,481 4,481 -
511006 Stipends 1,410 1,410 -
511007 Auto Allowance 4,277 4,277 -
511009 Bilingual Pay 3,600 3,600 -
511100 Salary & Wages (Part-Time) 68,000 68,000 - 512000 Social Security 26,933 26,933 -
512001 Medicare 7,018 7,018 -
512004 Health Insurance 83,758 83,758 -
512010 PERS 39,893 39,893 -
512012 PARS 942 942 -
512013 EBAP 9,660 9,660 -
521002 Other Contract Services 379,000 379,000 -

Granicus Video Webstreaming Operation and
Maintenance 20,000

Online Form 700 and Campaign Finance Module &
Public Portal 7,000
Granicus/Legistar Agenda Management Maintenance 11,000

Codification Services For Municipal and Zoning Code To
An Online Publisher 5,000
Parking Enforcement & Citation Surcharge 336,000
531000 Office Supplies 5,150 5,150 -
Office supplies 5,150
532000 Memberships & Subscriptions 3,090 3,090 - Printing and mailing charges 3,090
532001 Memberships & Subscriptions 1,236 1,236 -

California City Clerks Association (Used to acquire
discounts and scholarships for training) 618

International institute of municipal clerks- Required to maintain/acquire designation. 618
532002 Legal & Other Advertising 18,540 18,540 -

Legal, public notice, CIP project bid, and other
advertising. 18,540
581000 Travel & Training 7,056 7,056 -
Travel and lodging for TTC Training 1,082

Technical track for Clerks- Required for Certified Clerk designation. 4,944

City clerk annual conference- new law and election
training 1,030
581005 General Election Expenses 56,650 56,650 -

General election consolidation with county registrar of voters 56,650
Totals $ 1,165,490 $ 1,165,490 $ -

PAGE INTENTIONALLY LEFT BLANK

Human Resources/Risk Management
PURPOSE:

To provide services related to employee relations and development, recruitment, retention and compensation and to protect and keep safe the City’s resources.

SUMMARY OF SERVICES:

This division provides City employees, departments and the public at-large with a full range of services including employee labor relations, classification and compensation, recruitment and selection, employee benefit programs, safety and risk management, policy development, and training. The division also protects the people, property, and resources of the City from identifiable and controllable risk of loss.

CITY ATTORNEY HUMAN RESOURCES/

RISK DIRECTOR
Human
Resources/Risk
Technician
Management
Analyst
Management
Analyst
Payroll
Coordinator
Payroll
Administrator
Senior
Management
Analyst
DEPARTMENTAL STRUCTURE:

HR/Risk Oﬀice
Assistant (PT)
52 General Fund City of San Marcos
HUMAN RESOURCES/RISK MANAGEMENT - #101616
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 566,523 $ 643,598 $ 704,829 $ 764,688 $ 764,688 $ - Health Benefits 103,928 136,302 132,976 120,067 120,067 - Retirement Benefits 64,677 75,293 74,938 65,765 65,765 - Other Personnel Expenses 49,135 54,086 66,677 59,384 59,384 - Personnel Services Subtotal 784,263 909,279 979,420 1,009,904 1,009,904 -

Operating Expenses
Contractual Services 1,198,233 1,717,863 1,890,506 2,197,071 2,197,071 - Supplies & Services 52,462 45,836 71,395 80,798 80,798 - Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) 3,434 21 8,391 3,605 3,605 - Debt Service - - - - - -
Other Operating Expenses 1,046,225 767,371 786,250 804,869 804,869 - Operating Expenses Subtotal 2,300,353 2,531,091 2,756,542 3,086,343 3,086,343 -

TOTAL EXPENDITURES 3,084,616 3,440,370 3,735,962 4,096,247 4,096,247 -

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 10,803 6,992 6,000 6,000 6,000 - Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 10,803 6,992 6,000 6,000 6,000 -

NET GENERAL FUND COST $ 3,073,813 $ 3,433,378 $ 3,729,962 $ 4,090,247 $ 4,090,247 $ -

Allocation of Full Time Positions:

Departmental - Human Resources/Risk
Management 7.00
AUTHORIZED FULL TIME POSITIONS 7.00

City of San Marcos General Fund 53
HUMAN RESOURCES/RISK MANAGEMENT - #101616
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 724,415 $ 724,415 $ - 511001 Overtime 2,500 2,500 -
511004 Vacation Payoff 1,702 1,702 -
511005 Sick Leave Payoff 5,159 5,159 -
511006 Stipends 2,760 2,760 -
511007 Auto Allowance 4,752 4,752 -
511009 Bilingual Pay 5,400 5,400 -
511100 Salary & Wages (Part-Time) 18,000 18,000 - 512000 Social Security 35,606 35,606 -
512001 Medicare 9,078 9,078 -
512003 Unemployment Insurance 40,000 40,000 -
512004 Health Insurance 120,067 120,067 -
512006 Workers Compensation 600,000 600,000 -
512008 Disability 105,732 105,732 -
512009 Disability-Fire 35,344 35,344 -
512010 PERS 64,783 64,783 -
512012 PARS 982 982 -
512013 EBAP 14,700 14,700 -
521002 Other Contract Services 213,840 213,840 - Access Control Contract 87,500
Employment Law Consultation 80,000
PINS Advantage 2,640
San Diego County/City Consortium 1,700

Organizational Growth and Development
Consultation 15,000
Regional Fire Consortium 3,000
SDS Online Management System 3,800
OSHA Fire Aid Kits - City Hall 200
Safety Consultant 20,000
521003 Insurance/Liability 1,983,231 1,983,231 - Crime Insurance 3,000
Property Insurance 705,231
General Liability 1,250,000
Pollution & Remediation Legal Liability Program 25,000 531000 Office Supplies 1,030 1,030 -
532000 Printing & Duplicating 412 412 -
532001 Memberships & Subscriptions 1,339 1,339 - 532006 Job Advertising & Testing 78,017 78,017 - New fire exam plan 1,545
Employee retention 3,090
Recruitment advertisement 18,540
SCBA Testing 11,556
Bilingual Testing 386
Fire background investigation services 5,150
Recruitment expenses 2,060
DOT Certification 3,090
Pre-employment physicals 30,900
Regulated random testing 1,700
561000 Capital Equipment 3,605 3,605 -
Ergonomic chairs, roller mouse, furniture 3,605
581000 Travel & Training 14,935 14,935 -
Annual CALPERS Conference 4,120
Munis conference 1,030
Management Academy (Citywide) 1,545
CJPIA Risk forum 1,545
54 General Fund City of San Marcos
HUMAN RESOURCES/RISK MANAGEMENT - #101616
Expenditure Detail (continued)
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
CALPELRA Conference 3,090
Supervisor’s Academy (Citywide) 1,545
Healthcare law update training 515
Crucial conversations (Citywide) 1,545
581045 Employee Relations 8,858 8,858 -
City Manager service awards event 1,545
Employee recognition and awards program 515
Employee recognition committee events 3,708
PW Employee Safety Recognition Event 3,090
Totals $ 4,096,247 $ 4,096,247 $ -
Finance
PURPOSE:

To provide fair and accurate financial management of City resources in support of all City programs, projects and services.

SUMMARY OF SERVICES:

The Finance Department administers financial operations for the City and the Successor Agency including financial reporting, analysis, reconciliation and audits for all City funds including grants and the City’s Community Facilities Districts.

FINANCE

FINANCE DIRECTOR
Sr. AccountantBusiness License
Oﬀicer
Sr.

Management
Analyst
Assistant Finance Director
Contracts, Grants
& Procurement
Manager
DEPARTMENTAL STRUCTURE:

Sr. Accounting
Technician
Customer
Service Rep (PT)
Contracts Program
Manager
Sr. Management
Analyst
Accounting
Technician
Accounting
Technician
Oﬀice Specialist
Customer
Service Rep (PT)
56 General Fund City of San Marcos
FINANCE - #101717
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 791,961 $ 730,725 $ 818,162 $ 896,088 $ 896,088 $ - Health Benefits 133,448 121,238 132,285 170,824 170,824 - Retirement Benefits 92,781 75,631 85,052 72,122 72,122 - Other Personnel Expenses 67,476 61,190 82,770 83,740 83,740 - Personnel Services Subtotal 1,085,667 988,784 1,118,269 1,222,774 1,222,774 -

Operating Expenses
Contractual Services 471,678 525,033 725,722 682,540 682,540 - Supplies & Services 11,013 10,078 11,500 13,905 13,905 - Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 3,729 300 800 1,030 1,030 - Operating Expenses Subtotal 486,420 535,411 738,022 697,475 697,475 -

TOTAL EXPENDITURES 1,572,088 1,524,195 1,856,291 1,920,249 1,920,249 -

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits 244,460 240,908 247,650 248,700 248,700 - Intergovernmental - - - - - -
Charges for Services 657,500 650,230 626,525 625,725 625,725 - Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues (1,342) - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 900,618 891,138 874,175 874,425 874,425 -

NET GENERAL FUND COST $ 671,469 $ 633,057 $ 982,116 $ 1,045,824 $ 1,045,824 $ -

Allocation of Full Time Positions:

Departmental - Finance 8.95
Lighting and Landscaping 0.15
CFD 98-02 0.55
CDBG 0.60
Successor Housing Agency 0.15
Public Facilities Fees 0.10
Transnet - Streets 0.55
Redevelopment Property Tax Trust Fund 0.70
AUTHORIZED FULL TIME POSITIONS 11.75
City of San Marcos General Fund 57
FINANCE - #101717
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 854,587 $ 854,587 $ - 511001 Overtime 3,000 3,000 -
511006 Stipends 180 180 -
511007 Auto Allowance 2,376 2,376 -
511009 Bilingual Pay 1,080 1,080 -
511100 Salary & Wages (Part-Time) 34,865 34,865 - 512000 Social Security 52,423 52,423 -
512001 Medicare 12,522 12,522 -
512004 Health Insurance 170,824 170,824 -
512010 PERS 71,778 71,778 -
512012 PARS 344 344 -
512013 EBAP 18,795 18,795 -
521002 Other Contract Services 257,480 257,480 - Consulting Special Tax District Administration 33,750 Sales Tax and Audit Services 35,700
CFD and Bond Consulting 10,000
Property Tax Services 25,000
Other Contract and Financial Services 5,580
State Mandates (SB92) 9,750
GASB Debt Analysis program 15,000
Business Licenses- Hearing Expenses 1,200
Actuarial Services 21,500
Comprehensive Fee Study 100,000
521007 Bond Service 15,000 15,000 -
521008 Bank Charges 66,060 66,060 -
Union Bank Corporate Trust Fees 3,600
Union Bank Analysis Fees 21,648
Credit Card Merchant Fees 40,812
521009 Auditing & Accounting Services 344,000 344,000 - Non-Auditing Accounting Services 270,000
Auditing Services 74,000
531000 Office Supplies 7,210 7,210 -
532000 Printing & Duplicating 3,090 3,090 -
532001 Memberships & Subscriptions 2,060 2,060 - GFOA Memberships 824
CPE/CPA Compliance 324
WPFC Membership 98
CSMFO Memberships 283
CMRTA Membership 196
CAPPO Membership 335
532011 Recording Fees 1,545 1,545 -
581000 Travel & Training 1,030 1,030 -
Totals $ 1,920,249 $ 1,920,249 $ -

PAGE INTENTIONALLY LEFT BLANK

Information Systems
PURPOSE:

To provide Information Technology services and resources, in support of the City, City departments, City programs and projects.

SUMMARY OF SERVICES:

The Information Technology divisions is responsible for managing the City’s network infrastructure, application systems, GIS systems, server/client hardware and software, and data security.

INFORMATION SYSTEMS Chief Innovation Oﬀicer
System &
Network
Administrator
IT
Analyst
IT Technician
(PT)
IT Technician
(PT)
Network
Analyst
DEPARTMENTAL STRUCTURE:
60 General Fund City of San Marcos
INFORMATION SYSTEMS - #101718
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 522,218 $ 356,835 $ 400,947 $ 499,117 $ 499,117 $ - Health Benefits 34,363 30,985 32,875 38,010 38,010 - Retirement Benefits 52,788 27,226 22,263 22,099 22,099 - Other Personnel Expenses 39,090 24,779 29,877 41,620 41,620 - Personnel Services Subtotal 648,459 439,825 485,962 600,846 600,846 -

Operating Expenses
Contractual Services 891,004 916,995 935,220 1,098,825 1,098,825 - Supplies & Services 7,960 6,031 8,525 7,777 7,777 - Repair & Maintenance 3,670 2,411 3,000 3,090 3,090 - Utilities 247,363 261,437 224,667 346,080 346,080 - Capital Expenditures (Non CIP) 178,574 106,904 40,000 110,725 110,725 - Debt Service 44,249 109,981 68,811 54,590 54,590 - Other Operating Expenses 197,501 186,219 273,673 220,991 220,991 - Operating Expenses Subtotal 1,570,320 1,589,978 1,553,896 1,842,078 1,842,078 -

TOTAL EXPENDITURES 2,218,780 2,029,803 2,039,858 2,442,924 2,442,924 -

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 140 - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - 117,895 - - - -
TOTAL REVENUES 140 117,895 - - - -

NET GENERAL FUND COST $ 2,218,640 $ 1,911,908 $ 2,039,858 $ 2,442,924 $ 2,442,924 $ -

Allocation of Full Time Positions:

Departmental - Information Systems 3.96
Lighting and Landscaping 0.02
CFD 98-02 0.02
AUTHORIZED FULL TIME POSITIONS 4.00
City of San Marcos General Fund 61
INFORMATION SYSTEMS - #101718
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 421,704 $ 421,704 $ - 511001 Overtime 2,000 2,000 -
511004 Vacation Payoff 7,993 7,993 -
511006 Stipends 1,000 1,000 -
511007 Auto Allowance 2,880 2,880 -
511009 Bilingual Pay 3,600 3,600 -
511100 Salary & Wages (Part-Time) 59,940 59,940 - 512000 Social Security 26,145 26,145 -
512001 Medicare 7,159 7,159 -
512004 Health Insurance 38,010 38,010 -
512010 PERS 20,731 20,731 -
512012 PARS 1,368 1,368 -
512013 EBAP 8,316 8,316 -
521001 Consulting Services 29,925 29,925 -
Enterprise Applications Support 29,925
521012 Contract Maintenance Services 1,068,900 1,068,900 - Cyber Security Systems 342,000
Enterprise Applications 545,175
Hardware Systems Maintenance 45,431
Department-Specific Applications 136,294
531001 Computer Supplies 7,262 7,262 -
532001 Memberships & Subscriptions 515 515 -
542002 Office Equipment Repair 3,090 3,090 -
553000 Telephone 346,080 346,080 -
Mobile device upgrades 20,600
MEOC SAT/Cisco UC Connections 37,080
Mobile devices data service 10,300
Telephone and internet services 196,730
Internet Upgrade 76,220
Fire training center public wifi access 5,150
561000 Capital Equipment 110,725 110,725 -
Department supplemental equipment requests 7,725
Equipment Refresh Schedule 103,000
571002 Principal-Other 48,204 48,204 -
Development Services Copiers lease 24,720
Ricoh Production copier 7100 lease. 23,484
572002 Interest-Other 6,386 6,386 -
Development Services Copiers 3,090
Ricoh 7100 lease interest 3,296
581000 Travel & Training 8,837 8,837 -
581024 Software 212,154 212,154 -
Other enterprise software 61,002
MS Exchange/Office Enterprise 123,600
Adobe DC Pro Licenses 8,240
Goto Meeting license 19,312
Totals $ 2,442,924 $ 2,442,924 $ -

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Real Property Services
PURPOSE:

To effectively manage the City’s real property interests.

SUMMARY OF SERVICES:

This division oversees the City’s extensive real property and leasing interests, which provide significant non-tax revenue to the City’s general fund. Duties include leasing and tenant improvements. The division also provides security services for City Hall.

REAL PROPERTY SERVICES

ASSISTANT CITY MANAGER
Real Property Asset
Management
Group
Finance
Department
DEPARTMENTAL STRUCTURE:
64 General Fund City of San Marcos
REAL PROPERTY SERVICES - #102020
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 55,522 $ 99,589 $ 157,344 $ 54,891 $ 54,891 $ - Health Benefits 13,425 10,888 15,337 4,517 4,517 - Retirement Benefits 7,329 10,654 14,011 3,869 3,869 - Other Personnel Expenses 3,477 6,211 12,937 4,239 4,239 - Personnel Services Subtotal 79,753 127,342 199,629 67,516 67,516 -

Operating Expenses
Contractual Services 34,040 20,921 35,667 31,500 31,500 - Supplies & Services 5,685 - 101 258 258 -
Repair & Maintenance 45,840 33,994 376,368 - - - Utilities - (2) 1,100 1,133 1,133 -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 24,830 38,559 35,380 41,200 41,200 - Operating Expenses Subtotal 110,395 93,472 448,616 74,091 74,091 -

TOTAL EXPENDITURES 190,148 220,814 648,245 141,607 141,607 -

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 81,238 33,746 298,788 - - - Fines & Forfeitures - - - - - -
Use of Money & Property 52,391 52,600 60,000 60,000 60,000 - Developer Fees - - - - - -
Miscellaneous Revenues - - 35 - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 133,628 86,346 358,823 60,000 60,000 -

NET GENERAL FUND COST $ 56,520 $ 134,468 $ 289,422 $ 81,607 $ 81,607 $ -

Authorized Full Time Positions
Departmental - Real Property Services 0.25 AUTHORIZED FULL TIME POSITIONS 0.25

City of San Marcos General Fund 65
REAL PROPERTY SERVICES - #102020
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 48,544 $ 48,544 $ - 511005 Sick Leave Payoff 5,159 5,159 -
511007 Auto Allowance 1,188 1,188 -
512000 Social Security 3,010 3,010 -
512001 Medicare 704 704 -
512004 Health Insurance 4,517 4,517 -
512010 PERS 3,869 3,869 -
512013 EBAP 525 525 -
521001 Consulting Services 20,000 20,000 -
Appraisal and other property services 20,000
521012 Contract Maintenance Services 11,500 11,500 - 532011 Recording Fees 258 258 -
553000 Telephone 1,133 1,133 -
581010 Property Taxes & Special Assessments 36,050 36,050 - 581022 Broker/Lease Expense 5,150 5,150 -
Totals $ 141,607 $ 141,607 $ -

PAGE INTENTIONALLY LEFT BLANK

Public Works
PURPOSE:

The Department of Public Works’ purpose is to create, improve, and maintain a safe, convenient, and welcoming public infrastructure and environment by being good stewards of those public investments and providing a level of service that is friendly, responsive, knowledgeable and value oriented.

SUMMARY OF SERVICES:

The public works operations division includes administration, right-of-way maintenance, facilities maintenance, fleet maintenance, and parks and landscape maintenance and is responsible for the maintenance and repair of City streets, buildings, flood control, storm drains, street lights, traffic signals, public places, parks, special districts, vehicles and equipment.

The Department also oversees the drafting and execution of related contracts and agreements; coordination with outside agencies; preparation and administration of capital grant funding; management of City owned asset data; and provides inspection and acceptance services for development and public infrastructure improvements in San Marcos.

CITY COUNCIL
DEPARTMENTAL STRUCTURE:

PUBLIC WORKS DIRECTOR
Street Maint.

Worker I
Street Maint.

Supervisor
Street Maint.

Supervisor
Traﬀic Signal
and Lighting
Supervisor
Landscape
Inspection
Supervisor
Park Maint.

Supervisor
Park Main.

Supervisor
Street Maint.

Lead Worker
Street Maint.

Lead Worker
Traﬀic Signal
and Lighting
Technician
Landscape
Inspector I
Park Maint.

Lead Worker
Park Maint.

Lead Worker
Street Maint.

Worker II
Fleet Maint.

Superinten-
dent
Sr.

Management
Analyst
Facilities
Maint.

Supervisor
Mechanic Management
Analyst
Lead Maint.

Technician
Mechanic Senior Oﬀice
Specialist
Facilities
Maint.

Worker II
Fleet
Assistant
(PT)
Oﬀice
Specialist
Facilities
Maint.

Worker I
Street Maint.

Worker II
Street Maint.

Worker II
Landscape
Inspector I
Park Maint.

Worker I
Park Maint.

Worker I
Oﬀice
Specialist
Street Maint.

Worker II
Street Maint.

Worker I
Street Maint.

Lead Worker
Street Maint.

Worker II
Landscape
Inspector I
Landscape
Inspector I
Park Maint.

Worker I
Park Maint.

Worker II
Park Maint.

Worker I
Park Maint.

Worker II
Park Maint.

Worker I
Park Maint.

Worker II
PW Manager
Streets
PW Manager Administration/
Fleet/Facilities
Oﬀice
Assistant (PT)
Street Maint.

Worker (PT)
Street Maint.

Worker (PT)
PW Manager
Parks
Park Maint.

Worker I
Park Maint.

Worker (PT)
68 General Fund City of San Marcos
PUBLIC WORKS - 1030XX
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 4,511,111 $ 4,521,403 $ 2,328,695 $ 3,039,328 $ 3,039,328 $ - Health Benefits 766,167 764,833 560,596 534,398 534,398 - Retirement Benefits 525,011 419,500 245,491 229,524 229,524 - Other Personnel Expenses 392,893 393,043 254,825 274,727 274,727 - Personnel Services Subtotal 6,195,182 6,098,779 3,389,607 4,077,977 4,077,977 -

Operating Expenses
Contractual Services 2,601,012 2,064,250 2,410,132 2,900,598 2,900,598 - Supplies & Services 1,262,481 1,032,088 1,044,991 1,368,142 1,368,142 - Repair & Maintenance 402,349 383,944 455,234 453,851 453,851 - Utilities 1,155,779 1,166,755 1,248,340 1,391,827 1,391,827 - Capital Expenditures (Non CIP) 23,341 102 4,401 14,000 14,000 - Debt Service 78,687 78,687 - - - -
Other Operating Expenses 443,253 341,049 26,279 52,682 52,682 - Operating Expenses Subtotal 5,966,902 5,066,875 5,189,377 6,181,100 6,181,100 -

TOTAL EXPENDITURES 12,162,084 11,165,654 8,578,984 10,259,077 10,259,077 -

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits 38,854 778,571 - - - -
Intergovernmental 26,479 11,087 - - - -
Charges for Services 880,967 579,093 513,859 635,490 635,490 - Fines & Forfeitures 3,300 400 - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 5,126 64,623 1,451 3,560 3,560 - Other Financing Sources - 101,076 551 - - - TOTAL REVENUES 954,725 1,534,850 515,861 639,050 639,050 -

NET GENERAL FUND COST * $ 11,207,359 $ 9,630,804 $ 8,063,123 $ 9,620,027 $ 9,620,027 $ -

Allocation of Full Time Positions:

Departmental - Public Works 33.10
Gas Tax Fund 15.26
Lighting and Landscaping 1.40
CFD 98-02 13.24
AUTHORIZED FULL TIME POSITIONS 63.00

* During FY 2020-21, both the Engineering and Storm Water Program Management Divisions were reallocated from the Public Works Department to the Development Services Department. The Storm Water Program Management division was subsequently renamed Watershed Program Management.

City of San Marcos General Fund 69
PUBLIC WORKS/ADMINISTRATION - #103031
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 593,272 $ 593,272 $ - 511004 Vacation Payoff 1,455 1,455 -
511006 Stipends 1,380 1,380 -
511007 Auto Allowance 4,752 4,752 -
511009 Bilingual Pay 2,790 2,790 -
511100 Salary & Wages (Part-Time) 19,980 19,980 - 512000 Social Security 27,474 27,474 -
512001 Medicare 6,648 6,648 -
512004 Health Insurance 42,226 42,226 -
512010 PERS 45,015 45,015 -
512012 PARS 296 296 -
512013 EBAP 11,235 11,235 -
512015 RHS 2,439 2,439 -
521001 Consulting Services 2,000 2,000 -
Lucity consultant 2,000
531000 Office Supplies 10,300 10,300 -
Office supplies for all PW divisions 10,300
531020 Uniform Expense 1,803 1,803 -
532000 Printing & Duplicating 1,349 1,349 -
Printing and duplicating 1,349
542005 Safety Equipment 258 258 -
Building first aid kits 258
544006 RCS-800 MHz System 29,942 29,942 -
PW Radio Network usage fee 29,942
581000 Travel & Training 3,605 3,605 -
Totals $ 808,219 $ 808,219 $ -
70 General Fund City of San Marcos
PUBLIC WORKS/RIGHT-OF-WAY MAINTENANCE - #103032
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 641,295 $ 641,295 $ - 511001 Overtime 20,000 20,000 -
511006 Stipends 23,528 23,528 -
511009 Bilingual Pay 4,620 4,620 -
511100 Salary & Wages (Part-Time) 28,961 28,961 - 512000 Social Security 39,782 39,782 -
512001 Medicare 9,536 9,536 -
512004 Health Insurance 142,431 142,431 -
512010 PERS 58,662 58,662 -
512013 EBAP 18,428 18,428 -
512015 RHS 1,527 1,527 -
521001 Consulting Services 5,000 5,000 -
521002 Other Contract Services 23,400 23,400 -

NCTD permit fee 1,000
Storm channel permit administrative fees & reporti 10,000 NCTD flagging fee 2,000
Storm channel maintenance permits (storm) 10,000
League of California Cities contribution 400
521012 Contract Maintenance Services 697,601 697,601 - 61007 Traffic control for special events 4,000
Pest control 1,000
Concrete sidewalk inspection 12,500
Storm drain and inlet cleaning & CCTV (storm) 90,347
Homeless encampment cleanup 15,000
Tree trimming/removal 10,000
Concrete sidewalk repair program 180,000
Biological survey services (storm) 15,000
Street sweeping (storm) 325,000
Dead animal pick up & disposal 8,640
Underground service alert 6,114
Electrical maintenance 15,000
Sand grease separators (storm) 15,000
521023 Uniform Rental & Maintenance Services 5,914 5,914 -

531009 Construction Materials 57,783 57,783 -
55021 Graffiti Abatement 24,720
Pedestrian lights, poles, and meter pedestals 14,523
Herbicides (storm) 7,210
Way finding maintenance 1,030
Various construction materials 2,060
Light pole signage 1,030
Materials for drainage system facilities (storm) 7,210 531010 Small Tools 7,259 7,259 -

Hand held power tools 2,369
Inspection tools 1,236
Maintenance hand tools 3,242
Small tools 412
531020 Uniform Expense 7,880 7,880 -

Street crews 7,313
Traffic signal lighting techs 567
532007 Household Hazardous Waste 20,600 20,600 -

City of San Marcos General Fund 71
PUBLIC WORKS/RIGHT-OF-WAY MAINTENANCE - #103032
Expenditure Detail (continued)
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
Recycling services - Other electrical waste 2,730
Dump fees: Asphalt/concrete spoils 17,870
532010 Equipment Rental 1,030 1,030 -

Specialized equipment rental 1,030
542005 Safety Equipment 16,514 16,514 -

Communication Equipment 10,300
Vehicle first aid kits 446
Cones and barricades 2,163
Personal protective equipment (PPE) 3,605
544000 Sign Maintenance 2,674 2,674 -
Z-D Citywide parks 2,674
552000 Water 4,378 4,378 -

VWD Truck Services (Storm) 4,378
581000 Travel & Training 18,526 18,526 -

Totals $ 1,857,329 $ 1,857,329 $ -
72 General Fund City of San Marcos
PUBLIC WORKS/FLEET MAINTENANCE - #103033
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 346,460 $ 346,460 $ - 511001 Overtime 200 200 -
511004 Vacation Payoff 10,576 10,576 -
511005 Sick Leave Payoff 32,409 32,409 -
511006 Stipends 3,900 3,900 -
511009 Bilingual Pay 1,200 1,200 -
511100 Salary & Wages (Part-Time) 19,980 19,980 - 512000 Social Security 15,997 15,997 -
512001 Medicare 3,989 3,989 -
512004 Health Insurance 46,391 46,391 -
512010 PERS 23,470 23,470 -
512012 PARS 324 324 -
512013 EBAP 8,400 8,400 -
512015 RHS 2,339 2,339 -
521002 Other Contract Services 18,192 18,192 - DEH fuel monitor certification (annual) 750
SB989 testing (triennial) 2,500
DEH compliance consultant 6,000
Lift inspections 3,850
APCD permit fees (PW & fuel island) 1,000
DEH unified program facility permit 4,092
521012 Contract Maintenance Services 189,500 189,500 - Fire apparatus repairs 112,553
Repairs (hoist/lifts & fuel island) 3,000
Fire extinguisher service 2,200
Heavy equipment materials and repair 10,000
Crane inspection and certification 1,120
Hazardous material disposal 14,500
Small equipment inventory vending 16,000
Towing services 1,000
Diesel retrofit filter cleaning 855
Mower maintenance 6,000
Small equipment maintenance 15,000
Turf truckster maintenance 7,272
521023 Uniform Rental & Maintenance Services 1,785 1,785 - Uniform rentals for Fleet staff and towels for all 1,785 521024 Vehicle Rental & Maintenance Services 99,760 99,760 - Leased vehicle maintenance program 99,760
531005 Fuel & Lubricants 874,470 874,470 -
APCD Vapor recovery test (annual) 1,133
Other agency fuel 509,850
Diesel fuel tax fees 5,536
City fuel (includes Fire dept.) 340,930
Underground storage tank fees 6,395
Oil and lubricants 10,625
531010 Small Tools 1,236 1,236 -
531017 Expendable Materials 9,301 9,301 -
531020 Uniform Expense 1,164 1,164 -
Boots and hats 1,164
532007 Household Hazardous Waste 1,854 1,854 - Board of equalization tax 1,854
542000 Heavy Equipment Repair 28,840 28,840 -
Heavy equipment materials and repair supplies 28,840
542001 Small Equipment Repair 3,090 3,090 -
Standard repairs needed for wear of small equip. 3,090 City of San Marcos General Fund 73
PUBLIC WORKS/FLEET MAINTENANCE - #103033
Expenditure Detail (continued)
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
542005 Safety Equipment 824 824 -
Vehicle first aid kits 155
Personal protective equipment (PPE) 670
542006 Radio Equipment Repair 175 175 -
Battery replacements, cords, antennas, and misc. 175
542008 Heavy Equipment Repair & Maintenance-Fire 82,400 82,400 - Ambulance, engines, and equipment 82,400
543000 Automotive Repair 2,060 2,060 -
Small automotive repair parts (non-fire) 2,060
543001 Tires 8,240 8,240 -
Replacement and repair 8,240
543002 Automotive Repair-Fire 10,300 10,300 -
Small automotive repair parts (Fire) 10,300
543003 Tires-Fire 32,960 32,960 -
General Repair and Replacement 32,960
561000 Capital Equipment 14,000 14,000 -
Trailer (Parks) 14,000
581000 Travel & Training 6,248 6,248 -
Totals $ 1,902,034 $ 1,902,034 $ -
74 General Fund City of San Marcos
PUBLIC WORKS/PARKS AND LANDSCAPE - #103035
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) 1,029,817 1,029,817 - 511001 Overtime 16,000 16,000 -
511006 Stipends 21,508 21,508 -
511009 Bilingual Pay 10,512 10,512 -
511100 Salary & Wages (Part-Time) 19,980 19,980 - 512000 Social Security 63,928 63,928 -
512001 Medicare 14,950 14,950 -
512004 Health Insurance 263,625 263,625 -
512010 PERS 87,905 87,905 -
512013 EBAP 29,610 29,610 -
512015 RHS 1,641 1,641 -
521001 Consulting Services 22,510 22,510 -
521012 Contract Maintenance Services 1,223,659 1,223,659 - 34001 Special events 20,000
61007 Supplies and signage for 4th of july 4,000
Z-D Citywide parks 928,212
Z-E Citywide trails 157,765
Southlake maintenance agreement with VWD 18,008
Fence maintenance 16,500
Discovery Meadows 25,000
Restoration (cost recovery) 32,800
Waste water removal: Bradley Park 5,000
Custodial service: bus shelters 16,374
521023 Uniform Rental & Maintenance Services 4,828 4,828 -

531008 Fertilizers/Herbicides 81,864 81,864 -
Z-D Citywide parks 81,864
531009 Construction Materials 68,229 68,229 -
Z-D Citywide parks 58,186
Z-E Citywide trails 10,043
531010 Small Tools 8,356 8,356 -
Z-D Citywide parks 1,179
Hand held power tools 7,177
531018 Janitorial Supplies 1,545 1,545 -

531020 Uniform Expense 9,038 9,038 -

Landscape inspectors 1,725
Park maintenance 7,313
532001 Memberships & Subscriptions 268 268 -
Z-D Citywide parks 268
532010 Equipment Rental 1,159 1,159 -
Z-D Citywide parks 1,159
541000 Building Repair & Maintenance 34,129 34,129 - Z-D Citywide parks 34,129
542005 Safety Equipment 10,774 10,774 -

544000 Sign Maintenance 12,360 12,360 -
Z-D Citywide parks 10,815
Z-E Citywide trails 1,545
544004 Tree & Landscape 28,840 28,840 -
Z-D Citywide parks 28,840
544005 Irrigation Systems 50,792 50,792 -
City of San Marcos General Fund 75
PUBLIC WORKS/PARKS AND LANDSCAPE - #103035
Expenditure Detail (continued)
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
Z-D Citywide parks 50,792
551000 Electric & Gas 253,395 253,395 -
Z-D Citywide parks 246,382
Z-E Citywide trails 3,999
Non-CFD & LLMD costs only 3,014
552000 Water 524,659 524,659 -
Z-D Citywide parks 461,290
Z-E Citywide trails 19,261
Non-CFD & LLMD costs only 44,108
581000 Travel & Training 10,395 10,395 -

Totals $ 3,906,276 $ 3,906,276 $ -
76 General Fund City of San Marcos
PUBLIC WORKS/FACILITIES MAINTENANCE - #103036
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 165,560 $ 165,560 $ - 511001 Overtime 14,067 14,067 -
511006 Stipends 5,122 5,122 -
512000 Social Security 10,265 10,265 -
512001 Medicare 2,402 2,402 -
512004 Health Insurance 39,725 39,725 -
512010 PERS 13,852 13,852 -
512013 EBAP 4,137 4,137 -
521001 Consulting Services 24,000 24,000 -

Labor compliance 24,000
521002 Other Contract Services 12,784 12,784 -

Building security alarms, monitoring, & services 12,784 521012 Contract Maintenance Services 529,375 529,375 - Z-D Citywide parks 166,125
Elevator maintenance & inspection 8,000
Backflow testing & repair 2,680
External & internal paint maintenance 10,000
Project: Fire alarm panel upgrade - PW Bldg 2 10,250
Generator maintenance & repairs 22,420
Plant maintenance 2,400
Refinish Gym Floors 20,000
Appliance repair & maintenance 15,000
Window replacement 2,500
Door & lock services 31,000
Grease trap maintenance 1,000
Waste delivery service 2,500
HVAC repairs & maintenance 181,000
Sign repair & maintenance 3,000
Roof maintenance 4,500
Project: Woods House garage door replacement 10,000
Electrical repairs and maintenance 35,000
Flooring repair & maintenance 2,000
521016 Pest Control Services 15,733 15,733 -
Z-D Citywide parks 15,733
521022 HVAC Chemical Treatment 2,270 2,270 -

521023 Uniform Rental & Maintenance Services 22,287 22,287 -

531004 Janitorial Services 148,063 148,063 -
Z-D Citywide parks 44,033
Janitorial services- General 104,030
531010 Small Tools 5,150 5,150 -

531018 Janitorial Supplies 46,350 46,350 -

531020 Uniform Expense 1,061 1,061 -

532010 Equipment Rental 1,030 1,030 -

541000 Building Repair & Maintenance 43,988 43,988 - Z-D Citywide parks 12,058
Mechanical/hardware materials 10,300
Signage 2,472
City of San Marcos General Fund 77
PUBLIC WORKS/FACILITIES MAINTENANCE - #103036
Expenditure Detail (continued)
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
Appliances, equipment, and parts 13,390
Roof and ceiling materials 2,060
Paint supplies 1,648
Flooring materials 2,060
541002 Electrical Repair & Maintenance 21,743 21,743 -

541003 HVAC Repair & Maintenance 6,664 6,664 -

541005 Plumbing Repair & Maintenance 20,600 20,600 -

541006 Pool Repair & Maintenance 3,624 3,624 - Z-D Citywide parks 3,624
542005 Safety Equipment 2,060 2,060 -

551000 Electric & Gas 566,500 566,500 -

552000 Water 42,895 42,895 -

581000 Travel & Training 2,368 2,368 -

581004 Regulatory Certifications 11,540 11,540 -

Unified program facility permit (Annual) 4,742
San Diego Air Pollution Control District 6,798

Totals $ 1,785,215 $ 1,785,215 $ -

PAGE INTENTIONALLY LEFT BLANK

Development Services
PURPOSE:

The Development Services Department is a one-stop-shop for development projects and long-range planning, project management, and regulatory oversight.

SUMMARY OF SERVICES:

The department handles everything from project entitlement approvals to construction permits and serves to address violations of City ordinances related to land use and development.

The building division protects the life, property and welfare of the community by enforcing laws, codes and ordinances that regulate all building and parking activities in San Marcos. The division oversees plan checks, new construction and housing inspections in accordance with state law.

The planning division administers the City’s General Plan and various zoning and environmental regulations by analyzing and recommending measures to protect existing resources and to ensure the orderly development of the community that will maintain a balance between the quality of life, the environment and economic stability of the City.

The engineering divisions administer and coordinate the capital improvement program, land development engineering, traffic engineering, watershed management, construction inspection and management.

The administration division provides general department oversight and support as well as geospatial data management.

CITY COUNCIL

DEVELOPMENT SERVICES DIRECTOR/

CITY ENGINEER
Senior
Management
Analyst
GIS
Technician
DEPARTMENTAL STRUCTURE:

Management
Analyst
Senior Civil
Engineer
Construction
Manager
Watershed
Technician
Assistant/
Associate Civil
Engineer
Senior Civil
Engineer
Senior Building
Inspector
Principal
Planner
Sustainability
Program
Manager
Administrative
Services
Manager
GIS Program
Manager
Principal Civil
Engineer
Watershed
Program
Manager
Principal Civil
Engineer
Principal Civil
Engineer Building Oﬀicial
Planning
Division
Director
Associate Civil
Engineer
Sr. Engineering
Technician
Engineering
Aide (PT)
Engineering
Inspector
Engineering
Inspector
Engineering
Inspector
Watershed
Technician
Watershed
Technician
(PT)
Civil
Engineer
Assistant
Engineer
Assistant
Engineer
Permit
Technician
Permit
Technician
(PT)
Permit
Technician
(PT)
Code
Compliance
Supervisor
Code
Compliance
Oﬀicer
Code
Compliance
Oﬀicer (PT)
Senior Oﬀice
Specialist
Oﬀice Assistant
(PT)
Senior Oﬀice
Specialist
Oﬀice
Specialist
DS Permit
Technician
Senior
Planner
Assistant
Planner
Senior
Planner
Associate
Planner
Associate
Planner
Assistant
Planner
80 General Fund City of San Marcos
DEVELOPMENT SERVICES - 1040XX
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 2,352,455 $ 1,971,095 $ 3,466,464 $ 4,675,157 $ 4,675,157 $ - Health Benefits 296,456 275,793 446,913 491,807 491,807 - Retirement Benefits 263,025 194,270 379,517 308,010 308,010 - Other Personnel Expenses 183,281 169,821 354,802 399,719 399,719 - Personnel Services Subtotal 3,095,216 2,610,979 4,647,696 5,874,693 5,874,693 -

Operating Expenses
Contractual Services 1,103,255 634,400 1,723,620 1,568,150 1,568,150 - Supplies & Services 54,247 27,023 35,045 47,900 47,900 - Repair & Maintenance 870 - 523 1,004 1,004 - Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 14,529 3,191 325,099 288,680 288,680 - Operating Expenses Subtotal 1,172,902 664,614 2,084,287 1,905,734 1,905,734 -

TOTAL EXPENDITURES 4,268,118 3,275,593 6,731,983 7,780,427 7,780,427 -

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits 580,056 681,547 1,350,449 943,500 943,500 - Intergovernmental - - 9,000 9,000 9,000 -
Charges for Services 990,694 1,265,600 1,506,254 1,279,000 1,279,000 - Fines & Forfeitures 327,944 72,551 18,800 18,800 18,800 - Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 430 59,751 1,500 600 600 - Other Financing Sources - - - - - -
TOTAL REVENUES 1,899,124 2,079,449 2,886,003 2,250,900 2,250,900 -

NET GENERAL FUND COST * $ 2,368,994 $ 1,196,144 $ 3,845,980 $ 5,529,527 $ 5,529,527 $ -

Allocation of Full Time Positions:

Departmental - Development Services 41.30
Lighting and Landscaping 0.05
CFD 98-02 0.25
Successor Housing Agency 0.40
AUTHORIZED FULL TIME POSITIONS 42.00

City of San Marcos General Fund 81
DEVELOPMENT SERVICES/ADMINISTRATION - #104044
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) 905,229 905,229 - 511001 Overtime 500 500 -
511004 Vacation Payoff 14,604 14,604 -
511006 Stipends 2,700 2,700 -
511007 Auto Allowance 4,752 4,752 -
511100 Salary & Wages (Part-Time) 17,390 17,390 - 512000 Social Security 48,028 48,028 -
512001 Medicare 11,472 11,472 -
512004 Health Insurance 115,715 115,715 -
512010 PERS 59,081 59,081 -
512012 PARS 314 314 -
512013 EBAP 18,270 18,270 -
521001 Consulting Services 264,150 264,150 -
GIS Consulting Services 162,900
CFD Consulting services 101,250
531000 Office Supplies 15,450 15,450 -
Office Supplies - All DS 5,150
GIS - Data Collection Hardware/Software 10,300
532000 Printing & Duplicating 5,150 5,150 -
Printing/Duplicating 5,150
532001 Memberships & Subscriptions 133 133 -
532011 Recording Fees 3,605 3,605 -
Recording Fees 3,605
542005 Safety Equipment 695 695 -
Misc Safety Equipment 695
581000 Travel & Training 7,231 7,231 -

ESRI - Instructor-Led Training, ESRI Dev Summit, ESRI
Global Conference 4,120
Misc Trainings 2,060
Learnsoft Trainings 1,051
Totals $ 1,494,469 $ 1,494,469 $ -
82 General Fund City of San Marcos

DEVELOPMENT SERVICES/WATERSHED PROGRAM MANAGEMENT -
#104003
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) 323,682 323,682 - 511100 Salary & Wages (Part-Time) 35,780 35,780 - 512000 Social Security 11,972 11,972 -
512001 Medicare 2,800 2,800 -
512004 Health Insurance 22,545 22,545 -
512010 PERS 9,931 9,931 -
512013 EBAP 6,300 6,300 -
521001 Consulting Services 255,000 255,000 -
MS4 Permit Program Implementation 255,000
531010 Small Tools 1,597 1,597 -
Calibration Gas, Testing Kits, Monitoring Equipment, Etc. 1,597 531020 Uniform Expense 464 464 -
Boots 464
542005 Safety Equipment 309 309 -
Wet Weather Gear 309
581000 Travel & Training 7,643 7,643 -
Travel & Training 7,643
581011 Recycling Expenditures 11,420 11,420 -
Used Oil Recycling Grant 11,420
581028 NPDES Programs 233,960 233,960 -
SWRCB Annual Aquatic Pesticide Permit Fee 3,399
SWRCB General Industrial Permit Fee - Bradley Park 1,854 WQIP Monitoring Program Cost Share 43,260
Education Programs 5,150
CWMA WQIP Cooridator 23,186
SWRCB Annual Discharge Fee - Bradley Park 63,860
SWRCB Annual Discharge Fee - MS4 37,080
State Board of Equalization - Discovery Lake 314
Carlsbad Watershed Monitoring Program 30,383
Regional MOU Cost Share 22,075
SWRCB Annual Fireworks Permit Fee - Bradley Park 3,399 Totals $ 923,403 $ 923,403 $ -
City of San Marcos General Fund 83
DEVELOPMENT SERVICES/PLANNING - #104041
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) 1,070,542 1,070,542 - 511001 Overtime 5,000 5,000 -
511006 Stipends 1,080 1,080 -
511007 Auto Allowance 4,752 4,752 -
511099 Salary Savings - Citywide (44,746) (44,746) - 512000 Social Security 55,277 55,277 -
512001 Medicare 12,929 12,929 -
512004 Health Insurance 81,728 81,728 -
512010 PERS 73,860 73,860 -
512013 EBAP 18,690 18,690 -
512015 RHS 4,245 4,245 -
521001 Consulting Services 165,000 165,000 -

Landscape Plan Review and Inspection Services 20,000
Case Processing - Director Permit Renewals 60,000
Tribal/Environmental Consulting 80,000
Misc Consulting Services 5,000
521017 Commissioner Services 3,000 3,000 -

Commissioner Services 3,000
521018 Environmental Mitigation 13,000 13,000 - 89002 U-Boot Channel 11,000
89005 County Dip - Copper Creek Wetland 2,000
521019 Environmental Permit Filing Fee 5,000 5,000 -

Environmental Permit Filing Fee 5,000
532001 Memberships & Subscriptions 2,060 2,060 -

New Planners dues for APA and AICP 2,060
581000 Travel & Training 13,493 13,493 -

Misc. Training (E.g. CEQA, American Planning Association, Etc.) 10,300
League of CA Cities, Planning Commissioners Academy 3,193

Totals $ 1,484,910 $ 1,484,910 $ -
84 General Fund City of San Marcos
DEVELOPMENT SERVICES/BUILDING - #104042
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) 517,687 517,687 - 511001 Overtime 6,000 6,000 -
511004 Vacation Payoff 37,082 37,082 -
511007 Auto Allowance 2,850 2,850 -
511009 Bilingual Pay 2,940 2,940 -
511100 Salary & Wages (Part-Time) 85,000 85,000 - 512000 Social Security 32,096 32,096 -
512001 Medicare 8,349 8,349 -
512004 Health Insurance 100,416 100,416 -
512010 PERS 47,901 47,901 -
512012 PARS 1,103 1,103 -
512013 EBAP 12,390 12,390 -
512015 RHS 1,768 1,768 -
521002 Other Contract Services 620,000 620,000 - Plan Review Services 200,000
Inspection Services 420,000
531010 Small Tools 1,030 1,030 -
Small tools 1,030
531020 Uniform Expense 1,210 1,210 -
Boots for Building Inspectors and Code Officers 695
Shirts/Hats for Field Personnel 515
532001 Memberships & Subscriptions 8,142 8,142 - ICC (Chapter and Employee Memberships) 515
IAPMO 283
CALBO 237
CACEO 180
IAEI 129
CA Building Code Books - 2022 6,798
581000 Travel & Training 5,665 5,665 -
CALBO ABM 2,060
CACEO 1,545
CALBO Ed Week 2,060
Totals $ 1,491,629 $ 1,491,629 $ -
City of San Marcos General Fund 85
DEVELOPMENT SERVICES/ENGINEERING - #104043
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,714,729 $ 1,714,729 $ - 511001 Overtime 30,000 30,000 -
511006 Stipends 2,640 2,640 -
511009 Bilingual Pay 1,080 1,080 -
511099 Salary Savings - Citywide (89,671) (89,671) - 511100 Salary & Wages (Part-Time) 23,556 23,556 - 512000 Social Security 95,193 95,193 -
512001 Medicare 23,677 23,677 -
512004 Health Insurance 171,403 171,403 -
512010 PERS 115,402 115,402 -
512012 PARS 418 418 -
512013 EBAP 31,080 31,080 -
512015 RHS 5,183 5,183 -
521001 Consulting Services 243,000 243,000 -
Civil Engineering Consulting Services 243,000
531010 Small Tools 1,339 1,339 -
Small Tools 1,339
531020 Uniform Expense 2,009 2,009 -
Uniform Expenses 2,009
532001 Memberships & Subscriptions 5,711 5,711 - License renewals 5,711
581000 Travel & Training 9,268 9,268 -

APWA Certification, NCTD Meeting, and other required
meetings 9,268
Totals $ 2,386,017 $ 2,386,017 $ -

PAGE INTENTIONALLY LEFT BLANK

City of San Marcos General Fund 87

PUBLIC SAFETY FUNCTION
Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 15,761,169 $ 16,027,809 $ 15,531,863 $ 16,599,650 $ 16,599,650 $ - Licenses & Permits 11,901 11,966 12,000 11,000 11,000 - Intergovernmental 492,097 556,769 604,590 724,634 724,634 - Charges for Services 5,046,988 6,821,346 6,743,206 6,754,940 6,754,940 - Fines & Forfeitures 1,679 - - - - -
Use of Money & Property - - - - - -
Developer Fees 4,693 16,948 13,918 3,500 3,500 - Miscellaneous Revenues 35,634 88,268 187,553 64,500 64,500 - Other Financing Sources - 23,736 - - - - TOTAL REVENUES 21,354,160 23,546,842 23,093,130 24,158,224 24,158,224 -

OPERATING EXPENDITURES
Salaries & Wages 11,490,701 13,753,169 13,038,168 13,337,128 13,337,128 - Health Benefits 1,534,394 1,581,102 1,633,350 1,647,837 1,647,837 - Retirement Benefits 1,979,297 1,885,973 1,857,753 1,761,678 1,761,678 - Other Personnel Expenses 408,856 342,051 421,966 455,126 455,126 - Contractual Services 22,083,195 22,987,175 24,317,845 25,010,731 25,010,731 - Supplies & Services 311,415 336,271 353,500 441,200 441,200 - Repair & Maintenance 329,202 293,360 392,586 435,326 435,326 - Utilities 44,982 45,601 59,480 62,665 62,665 - Capital Expenditures (Non CIP) 7,757 48,964 9,692 9,270 9,270 - Debt Service - - - - - -
Other Operating Expenses 198,796 190,737 213,589 299,515 299,515 - TOTAL OPERATING EXPENDITURES 38,388,596 41,464,403 42,297,929 43,460,476 43,460,476 -

REVENUE OVER/(UNDER)
EXPENDITURES $ (17,034,436) $ (17,917,561) $ (19,204,799) $ (19,302,252) $ (19,302,252) $ -

PAGE INTENTIONALLY LEFT BLANK

Fire
PURPOSE:

To provide quality safety and emergency service in a timely and efficient manner.

SUMMARY OF SERVICES:

The Fire Department provides fire suppression, rescue, emergency medical services, fire prevention and emergency preparedness services to more than 100,000 residents of the 33 square mile San Marcos Fire Protection District (SMFPD).

The City of San Marcos comprises 24 square miles of the SMFPD. The Fire Chief exercises operational control over the department under the general direction of the City Manager.

FIRE

DEPARTMENTAL STRUCTURE

FIRE CHIEF
Fire Captain
(5)
Fire Captain
(5)
Fire Captain
(5)
Fire
Inspector
Deputy Fire
Marshal
Emergency
Manager
Battalion
Chief
(Shift B)
Battalion
Chief
(Shift C)
EMS
Coordinator
Division Chief
Operations/
Emergency Services
Administrative
Services
Manager
Battalion
Chief
(Shift A)
Battalion
Chief
Training &
Safety
Fire Marshal/
Battalion Chief
Fire
Engineer
(6)
Fire
Engineer
(6)
Fire
Engineer
(6)
Fire
Inspector
EMT
(4)
Firefighter/
Paramedic
(9)
Firefighter/
Paramedic
(9)
Firefighter/
Paramedic
(9)
Fire
Inspector
(PT) (2)
EMT
(4)
EMT
(4)
Senior Oﬀice
Specialist
Fire & EMS
Support
Specialist
(PT)(2)
EMT
(PT/Backfill)
Prevention
Interns (2)
Division
Chief, Admin/
Support
Services
90 General Fund City of San Marcos
FIRE - #1050XX
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 11,421,940 $ 13,753,169 $ 13,038,168 $ 13,337,128 $ 13,337,128 $ - Health Benefits 1,526,874 1,581,102 1,633,350 1,647,837 1,647,837 - Retirement Benefits 1,968,361 1,885,973 1,857,753 1,761,678 1,761,678 - Other Personnel Expenses 402,712 342,051 421,966 455,126 455,126 - Personnel Services Subtotal 15,319,887 17,562,295 16,951,237 17,201,769 17,201,769 -

Operating Expenses
Contractual Services 1,251,605 1,407,324 1,590,793 1,701,494 1,701,494 - Supplies & Services 311,415 336,271 353,500 441,200 441,200 - Repair & Maintenance 264,564 241,860 339,576 380,726 380,726 - Utilities 44,982 45,601 59,480 62,665 62,665 - Capital Expenditures (Non CIP) 7,757 48,964 9,692 9,270 9,270 - Debt Service - - - - - -
Other Operating Expenses 195,495 190,737 208,589 289,215 289,215 - Operating Expenses Subtotal 2,075,819 2,270,757 2,561,630 2,884,570 2,884,570 -

TOTAL EXPENDITURES 17,395,706 19,833,052 19,512,867 20,086,339 20,086,339 -

REVENUES
Taxes & Special Assessments 12,512,749 12,646,721 12,357,434 13,319,818 13,319,818 - Licenses & Permits 2,925 3,575 3,000 3,000 3,000 - Intergovernmental 256,327 310,484 357,590 514,634 514,634 - Charges for Services 4,584,891 6,409,779 6,277,652 6,289,386 6,289,386 - Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees 4,693 16,948 13,918 3,500 3,500 - Miscellaneous Revenues 35,634 88,268 187,553 64,500 64,500 - Other Financing Sources - 23,736 - - - -
TOTAL REVENUES 17,397,218 19,499,511 19,197,147 20,194,838 20,194,838 -

NET GENERAL FUND COST $ (1,513) $ 333,541 $ 315,720 $ (108,499) $ (108,499) $ -

Allocation of Full Time Positions:

Departmental - Fire 86.88
CFD 98-02 0.12
AUTHORIZED FULL TIME POSITIONS 87.00
City of San Marcos General Fund 91
FIRE/ADMINISTRATION - #105053
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,251,111 $ 1,251,111 $ - 511001 Overtime 300,000 300,000 -
511002 Holiday Pay 22,935 22,935 -
511004 Vacation Payoff 35,944 35,944 -
511005 Sick Leave Payoff 7,647 7,647 -
511006 Stipends 6,030 6,030 -
511008 Uniform Allowance 10,050 10,050 -
511100 Salary & Wages (Part-Time) 20,000 20,000 - 512000 Social Security 6,197 6,197 -
512001 Medicare 18,417 18,417 -
512004 Health Insurance 198,733 198,733 -
512010 PERS 8,716 8,716 -
512011 PERS-Fire 230,857 230,857 -
512012 PARS 364 364 -
512013 EBAP 17,190 17,190 -
521002 Other Contract Services 5,150 5,150 -

FirstWatch and Tableau for Advanced Department
Reporting 5,150
531000 Office Supplies 4,120 4,120 -
Office supplies for Fire Administration 4,120
531001 Computer Supplies 1,602 1,602 -
Printer ink cartridges for Fire Administration 1,602
531002 Postage 206 206 -
Miscellaneous postage fees for Fire Administration 206 531017 Expendable Materials 4,120 4,120 -

Miscellaneous awards and meeting needs for Fire
Administration 4,120
532000 Printing & Duplicating 2,060 2,060 -

Business cards, report printing and other miscellaneous printing needs 2,060
532001 Memberships & Subscriptions 2,493 2,493 - Memberships and subscriptions for Fire Administration 2,493 553000 Telephone 5,026 5,026 -

Telephone service and maintenance for Fire
Administration 5,026
581000 Travel & Training 42,692 42,692 -
Training, conferences, IMT travel, and wellness program 42,692 581002 Manager’s Discretionary 2,060 2,060 -
Unanticipated department needs 2,060
581003 Licenses & Certificates 309 309 -
Medical exam for DMV licensing 309
581035 Volunteer Services 3,605 3,605 -

Incident response materials, uniforms and safety
equipment for volunteers 3,605
Totals $ 2,207,634 $ 2,207,634 $ -
92 General Fund City of San Marcos
FIRE/EMERGENCY PREPAREDNESS - #105054
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 113,421 $ 113,421 $ - 511001 Overtime 4,500 4,500 -
512000 Social Security 7,032 7,032 -
512001 Medicare 1,645 1,645 -
512004 Health Insurance 15,885 15,885 -
512010 PERS 9,890 9,890 -
512013 EBAP 2,100 2,100 -
521002 Other Contract Services 3,500 3,500 -

Membership for UDC 3,500
531000 Office Supplies 1,030 1,030 -

Office supplies for emergency preparedness 1,030
531001 Computer Supplies 793 793 -

Computer supplies for EOC 793
531017 Expendable Materials 88,976 88,976 -
66022 District ARPA equipment and materials 78,676

EOC supplies, CERT program needs and emergency
preparedness materials 10,300
532001 Memberships & Subscriptions 515 515 -

Emergency preparedness memberships and
subscriptions 515
553000 Telephone 13,611 13,611 -

Satellite phone service, cell services and maintenance for MEOC and EOC 13,611
581000 Travel & Training 6,620 6,620 -
66532 SDG&E CERT grant 2,500
Training for EOC staff and Emergency Manager 4,120

Totals $ 269,518 $ 269,518 $ -
City of San Marcos General Fund 93
FIRE/EMERGENCY MEDICAL SERVICES - #105055
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,346,821 $ 1,346,821 $ - 511001 Overtime 310,000 310,000 -
511002 Holiday Pay 50,140 50,140 -
511004 Vacation Payoff 6,466 6,466 -
511005 Sick Leave Payoff 1,408 1,408 -
511006 Stipends 37,170 37,170 -
511008 Uniform Allowance 16,950 16,950 -
511009 Bilingual Pay 3,600 3,600 -
511100 Salary & Wages (Part-Time) 243,500 243,500 - 512000 Social Security 37,113 37,113 -
512001 Medicare 24,949 24,949 -
512004 Health Insurance 299,237 299,237 -
512010 PERS 65,945 65,945 -
512011 PERS-Fire 145,154 145,154 -
512012 PARS 5,994 5,994 -
512013 EBAP 47,550 47,550 -
512016 RHS-Fire 6,945 6,945 -
521002 Other Contract Services 452,495 452,495 -

EMS billing services, medical equipment maintenance,
ePCR program, EKG preventative maintenance, nar 452,495 521010 Central Dispatch Services 70,969 70,969 -

NCDJPA services, MDC service, connectivity and
maintenance 70,969
531011 Medical Supplies 261,251 261,251 -
66008 Durable medical supplies 19,879
Billable medical supplies 241,372
531017 Expendable Materials 2,359 2,359 -
Protocol books, keys, lock boxes, and post office fee 2,359 531020 Uniform Expense 10,197 10,197 -
Part-time EMT uniforms 10,197
532000 Printing & Duplicating 515 515 -
NCR forms and miscellaneous printing 515
532001 Memberships & Subscriptions 809 809 -
EMS association memberships and subscriptions 809
542005 Safety Equipment 824 824 -
EMS coats, packs, patch badges, and masks 824
544006 RCS-800 MHz System 9,159 9,159 -
EMS RCS radios 9,159
553000 Telephone 10,368 10,368 -
EMS tablet service, replacement and maintenance 10,368 561000 Capital Equipment 9,270 9,270 -
AED batteries, electrodes and pads 9,270
581000 Travel & Training 32,991 32,991 -
66515 UASI21 5,150

EMS conferences, immunizations, community CPR, and
ACLS cards, books and materials 27,841
581003 Licenses & Certificates 15,538 15,538 -

County and state recertification fees for EMT and
Paramedic licenses 15,538
Totals $ 3,525,687 $ 3,525,687 $ -
94 General Fund City of San Marcos
FIRE/OPERATIONS - #105056
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 5,505,085 $ 5,505,085 $ - 511001 Overtime 2,800,000 2,800,000 -
511002 Holiday Pay 249,220 249,220 -
511004 Vacation Payoff 6,279 6,279 -
511005 Sick Leave Payoff 58,345 58,345 -
511006 Stipends 306,998 306,998 -
511008 Uniform Allowance 78,300 78,300 -
511009 Bilingual Pay 46,799 46,799 -
512001 Medicare 80,248 80,248 -
512004 Health Insurance 1,073,932 1,073,932 -
512011 PERS-Fire 1,243,902 1,243,902 -
512013 EBAP 120,060 120,060 -
512016 RHS-Fire 54,208 54,208 -
521002 Other Contract Services 167,190 167,190 - 66400 Hosted training class 30,000

Aerial, ladder, and hose testing, HIRT , TIP , and
behavioral health 137,190
521006 Administrative Fees 4,000 4,000 -
Consulting special tax district administration 4,000
521010 Central Dispatch Services 977,692 977,692 -

Fire and Public Works dispatch services costs and
Tablet Command 977,692
531000 Office Supplies 2,575 2,575 -
Misc office supplies for stations 2,575
531001 Computer Supplies 1,236 1,236 -
Printer ink & other computer supplies for stations 1,236 531004 Janitorial Services 7,420 7,420 -
Misc cleaning supplies for stations & vehicles 7,420
531005 Fuel & Lubricants 6,180 6,180 -
Fuel for fire vehicles for out of county travel or 6,180 531010 Small Tools 4,017 4,017 -
Nitrogen refill, extinguisher parts, gaskets, etc 4,017 531017 Expendable Materials 21,511 21,511 -
66002 Firefighting foam, calibration gas, chainsaw chain 14,538 66003 Communication supplies 6,973
532009 Mapping 2,060 2,060 -
Mapping supplies 2,060
532020 Tactical Medic Response 2,987 2,987 -
Tactical medic response 2,987
541001 Fire Stations & Facilities 26,780 26,780 - Appliance repair/replacement, general repairs, etc 26,780 542001 Small Equipment Repair 8,430 8,430 -
66010 Hydraulic tool service and repair, hydraulic hoses 3,495 Equipment repairs, ladder maintenance, etc 4,935
542005 Safety Equipment 214,151 214,151 -
66012 Safety equipment repair/maintenance 13,905
66520 SHSP20 68,998
Structure equipment, wildland equipment, etc. 62,784
542006 Radio Equipment Repair 12,360 12,360 -
Replacement pagers, chargers, antenna replacement 12,360 542007 Fire Equipment 19,570 19,570 -
66011 Replacement hoses 10,300
Misc fire equipment, nozzle replacement, etc 9,270
544006 RCS-800 MHz System 49,174 49,174 -
Fire radio network connectivity and monthly paging 49,174 City of San Marcos General Fund 95
FIRE/OPERATIONS - #105056
Expenditure Detail (continued)
FY 2021-22 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
544007 Breathing Apparatus 14,950 14,950 -
SCBA decals, fleet renumbering project, tools, etc 14,950 553000 Telephone 20,126 20,126 -
Phone service for apparatus’ and peripherals 20,126
581000 Travel & Training 83,945 83,945 -
66515 UASI21 30,900
Target solutions, strike team costs, etc 53,045
Totals $ 13,269,730 $ 13,269,730 $ -
96 General Fund City of San Marcos
FIRE/PREVENTION - #105057
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 419,615 $ 419,615 $ - 511001 Overtime 40,000 40,000 -
511004 Vacation Payoff 12,256 12,256 -
511006 Stipends 855 855 -
511008 Uniform Allowance 3,183 3,183 -
511100 Salary & Wages (Part-Time) 22,500 22,500 - 512000 Social Security 16,788 16,788 -
512001 Medicare 6,536 6,536 -
512004 Health Insurance 60,050 60,050 -
512010 PERS 25,699 25,699 -
512011 PERS-Fire 24,565 24,565 -
512012 PARS 592 592 -
512013 EBAP 8,148 8,148 -
521002 Other Contract Services 17,998 17,998 -

Mobile inspection program and Burn Institute Youth
Firesetter Program 17,998
521013 Contract Employment Services 2,500 2,500 - Outsourced plan checks 2,500
531017 Expendable Materials 8,305 8,305 -
Public education/open house materials, knox boxes 8,305 532000 Printing & Duplicating 258 258 -
Fire/life safety forms 258
532001 Memberships & Subscriptions 3,605 3,605 - Fire prevention professional agency memberships 3,605 544008 Hydrants 25,328 25,328 -
Commercial and residential hydrant replacement 25,328 553000 Telephone 13,534 13,534 -
Mobile inspection tablet connectivity for engines 13,534 581000 Travel & Training 3,605 3,605 -
Fire inspector training and workshops 3,605
581012 Nuisance Abatement/Code Enforcement 92,700 92,700 - Brush clearing, weed abatement and GIS program 92,700 581046 Community & Media Relations 5,150 5,150 - Supplies for community & media relations projects 5,150 Totals $ 813,770 $ 813,770 $ -
Law Enforcement
PURPOSE:

To provide responsive, professional law enforcement services to all people in San Marcos. These services are contracted through the San Diego County Sheriff’s Department.

SUMMARY OF SERVICES:

The City contracts for law enforcement services with the San Diego County Sheriff’s Department. Law enforcement services include patrol, traffic, community oriented policing, gang and narcotics details, detectives, clerical and supervisory personnel. In addition to operational costs associated with personnel and equipment, the law enforcement budget also supports facility costs associated with the Sheriff’s San Marcos Station location.

LAW ENFORCEMENT

CITY MANAGER
San Diego County Sheriff Captain
DEPARTMENTAL STRUCTURE:
98 General Fund City of San Marcos
LAW ENFORCEMENT - #105252
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 68,761 $ - $ - $ - $ - $ -
Health Benefits 7,520 - - - - -
Retirement Benefits 10,937 - - - - -
Other Personnel Expenses 6,144 - - - - -
Personnel Services Subtotal 93,362 - - - - -

Operating Expenses
Contractual Services 20,831,590 21,579,851 22,727,052 23,309,237 23,309,237 - Supplies & Services - - - - - -
Repair & Maintenance 64,638 51,500 53,010 54,600 54,600 - Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 3,301 - 5,000 10,300 10,300 - Operating Expenses Subtotal 20,899,529 21,631,351 22,785,062 23,374,137 23,374,137 -

TOTAL EXPENDITURES 20,992,891 21,631,351 22,785,062 23,374,137 23,374,137 -

REVENUES
Taxes & Special Assessments 3,248,420 3,381,088 3,174,429 3,279,832 3,279,832 - Licenses & Permits 8,976 8,391 9,000 8,000 8,000 - Intergovernmental 235,770 246,285 247,000 210,000 210,000 - Charges for Services 462,098 411,567 465,554 465,554 465,554 - Fines & Forfeitures 1,679 - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 3,956,942 4,047,331 3,895,983 3,963,386 3,963,386 -

NET GENERAL FUND COST $ 17,035,949 $ 17,584,020 $ 18,889,079 $ 19,410,751 $ 19,410,751 $ -

Allocation of Full Time Positions:

Departmental - Law Enforcement -

AUTHORIZED FULL TIME POSITIONS -
City of San Marcos General Fund 99
LAW ENFORCEMENT - #105252
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521002 Other Contract Services 72,395 72,395 - ARJIS 38,000
Biohazard response 3,500
CAL-ID 20,000
Consulting special tax district administration 5,895
Security camera maintenance 5,000
521006 Administrative Fees 3,000 3,000 -
Consulting special tax district administration 3,000
521011 Law Enforcement Services 23,233,842 23,233,842 - Law Enforcement Services 23,224,407
Tobacco retail license inspections 9,435
544006 RCS-800 MHz System 54,600 54,600 -
RCS-800 MHZ RADIOS 54,600
581014 Crime Awareness/Prevention 10,300 10,300 - Community outreach 10,300
Totals $ 23,374,137 $ 23,374,137 $ -

PAGE INTENTIONALLY LEFT BLANK

Parks and Recreation
PURPOSE:

To provide recreational and community-benefiting programs and services at City parks and recreation facilities.

SUMMARY OF SERVICES:

This department is responsible for providing programs and services at City parks and recreation facilities. Specific elements of the department’s work include pre-school and youth programming; holiday celebrations and special events; contractual classes; senior citizen and family services; sports, cultural and performing arts activities; aquatics, park and trails planning; liaison work with community groups; and trail and nature center activities. The department oversees 17 neighborhood/community parks, 12 mini-parks and 70.4 miles of trails.

PARKS AND RECREATION
DEPARTMENTAL STRUCTURE:

PARKS AND RECREATION DIRECTOR
Assistant Parks &
Recreation Director
Recreation
Supervisor II
Seniors
Recreation
Supervisor I
Recreation
Program
Specialist (PT)
Facility
Attendants (PT)
Recreation
Coordinator
Park Caretaker
(PT)
Park and Trail
Rangers (PT)
Recreation
Supervisor II
Sports
Recreation
Supervisor II
Youth Programs
Facility
Attendants
(PT)
Sr. Recreation
Specialist (PT)
Recreation
Coordinator
Recreation
Supervisor I
Contractual
Classes
Recreation
Leader
Recreation
Coordinator
Recreation
Coordinator Youth
Programs
Recreation
Leader
Recreation
Program
Specialist (PT) (2)
Recreation
Coordinator
Senior Center
Recreation
Maintenance
Specialist (PT)
Front Desk
Attendants
(PT)
Recreation
Leaders
(PT)
Recreation
Program
Specialist (PT)
Sr. Recreation
Program
Specialist (PT)
Recreation
Program
Maintenance
Aide
Facility
Attendants
(PT)
Oﬀice
Assistant
(PT)
Recreation
Maintenance
Specialist (PT)
Recreation
Technician
(PT)
Front Desk
Attendant
(PT)
Recreation
Program
Specialist (PT)
Recreation
Supervisor II
Aquatics
Aquatics
Instructors
(PT)
Head
Lifeguards (PT)
Pool Managers
(PT)
Lifeguards (PT)
Seasonal (PT)
Sr. Management
Analyst
Management
Analyst
102 General Fund City of San Marcos
PARKS AND RECREATION - #106161
Summary of Department Resources
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 1,997,267 $ 1,791,801 $ 2,196,889 $ 2,622,660 $ 2,622,660 $ - Health Benefits 237,681 262,406 263,805 287,000 287,000 - Retirement Benefits 180,115 157,231 155,367 156,847 156,847 - Other Personnel Expenses 124,924 126,933 127,381 159,308 159,308 - Personnel Services Subtotal 2,539,987 2,338,371 2,743,442 3,225,815 3,225,815 -

Operating Expenses
Contractual Services 346,279 351,516 682,500 561,950 561,950 - Supplies & Services 153,727 154,990 234,159 266,720 266,720 - Repair & Maintenance 4,608 7,712 20,892 21,115 21,115 - Utilities 2,714 - 4,000 4,120 4,120 -
Capital Expenditures (Non CIP) 8,085 29,969 5,000 26,780 26,780 - Debt Service - - - - - -
Other Operating Expenses 18,650 9,582 24,960 28,637 28,637 - Operating Expenses Subtotal 534,062 553,769 971,511 909,322 909,322 -

TOTAL EXPENDITURES 3,074,049 2,892,140 3,714,953 4,135,137 4,135,137 -

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental 15,000 20,135 44,988 8,000 8,000 - Charges for Services 1,513,051 922,190 2,490,569 2,104,250 2,104,250 - Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 139,467 112,746 133,600 131,100 131,100 - Other Financing Sources - - - - - -
TOTAL REVENUES 1,667,518 1,055,071 2,669,157 2,243,350 2,243,350 -

NET GENERAL FUND COST $ 1,406,531 $ 1,837,069 $ 1,045,796 $ 1,891,787 $ 1,891,787 $ -

Allocation of Full Time Positions:

Departmental - Parks And Recreation 16.04
CFD 98-02 0.36
Senior Nutrition 1.60
AUTHORIZED FULL TIME POSITIONS 18.00
City of San Marcos General Fund 103
PARKS AND RECREATION - #106161
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) 1,411,187 1,411,187 - 511001 Overtime 20,000 20,000 -
511004 Vacation Payoff 7,331 7,331 -
511006 Stipends 6,531 6,531 -
511007 Auto Allowance 4,704 4,704 -
511009 Bilingual Pay 4,860 4,860 -
511099 Salary Savings - Citywide (41,953) (41,953) - 511100 Salary & Wages (Part-Time) 1,210,000 1,210,000 - 512000 Social Security 81,955 81,955 -
512001 Medicare 38,128 38,128 -
512004 Health Insurance 287,000 287,000 -
512010 PERS 134,740 134,740 -
512012 PARS 22,107 22,107 -
512013 EBAP 33,684 33,684 -
512015 RHS 5,541 5,541 -
521002 Other Contract Services 552,050 552,050 - 22511 Senior center 34,500
33009 Lighting fees and basketball officials 8,000
33010 City wide special events 6,500
33013 Aquatics 11,000
33016 Aventure day camp 20,000
33023 Spring egg scramble & breakfast 2,800
33024 Tree lighting & breakfast 3,500
33033 Youth physical education 100,000
33034 Youth instructors 60,000
33035 Adult physical education 10,000
33038 Dance/culture 45,000
33047 Active net fees 85,000
33051 Summer concerts 11,500
33053 Outdoor adventures 750
33058 Esports 2,500
61007 Supplies and signage for 4th of july 50,000
61022 Sports park improvements 100,000
Translation Services 1,000
521003 Insurance/Liability 4,500 4,500 -
521017 Commissioner Services 5,400 5,400 -
33020 Youth commission 2,160
33021 Community services commission 3,240
531000 Office Supplies 17,510 17,510 -
Water dispensers CC & SAC, general office supplies 17,510 531012 Aquatic Supplies 4,429 4,429 -
531013 Aquatic Chemicals 13,390 13,390 -
Chemicals for Las Posas and Woodland 13,390
531014 Sport Supplies 39,140 39,140 -
General sports supplies for leagues and gym 39,140
531015 Special Event Supplies 38,368 38,368 -
22511 Senior center 8,240
33010 City wide special events 5,459
33020 Youth commission 3,605
33023 Spring egg scramble & breakfast 4,532
33024 Tree lighting & breakfast 5,562
33051 Summer concerts 515
33052 Juried art fair 1,700
33053 Outdoor adventures 1,030
104 General Fund City of San Marcos
PARKS AND RECREATION - #106161
Expenditure Detail (continued)
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
33056 Nature center 1,030
33057 Halloween events 2,575
33058 Esports 1,030
61007 Supplies and signage for 4th of july 2,575
Bike to work day 515
531016 Program Supplies 58,041 58,041 -
22511 Movie matinees, coffee supplies, bingo prizes, etc 6,180 33013 Aquatics 3,090
33014 Preschoolers raa 21,630
33016 Aventure day camp 17,510
33053 Outdoor adventures 3,090
33054 Community garden 876
33056 Nature center 2,060
33058 Esports 3,090
Fingerprinting apps for contract instructors 515
531020 Uniform Expense 17,819 17,819 -
22511 Senior center 1,442
22518 Community center 824
33009 Sports fees 2,060
33013 Aquatics 3,090
33014 Preschoolers raa 2,575
33016 Aventure day camp 2,575
33053 Outdoor adventures 5,150
33058 Esports 103
532000 Printing & Duplicating 10,300 10,300 -
Printer toner for all locations 10,300
532001 Memberships & Subscriptions 16,223 16,223 - 22511 Newspaper, cable, internet, music, etc. 3,914
33010 SESAC, BMI, and ASCAP music licensing 3,708
33013 Aquatics 206
33014 Preschoolers raa 4,120
33053 Outdoor adventures 52
33058 Esports 103

Various memberships to professional organizations
(CPRS, NRPA, CPRP , and misc other groups), When-2- 4,120 532013 Promotional Services 10,300 10,300 -
532017 Taxi Vouchers 41,200 41,200 -
FACT Services/SMUSD 41,200
541000 Building Repair & Maintenance 3,090 3,090 - 22511 Building repair supplies 2,060
22518 Building repair supplies 1,030
542004 Sports Equipment Repair 18,025 18,025 - Programming related repairs to park & sports equip 18,025 551000 Electric & Gas 4,120 4,120 -
33009 Soccer field utilities at Palomar College field 4,120 561000 Capital Equipment 26,780 26,780 -
33013 Chairs, tables, and chase lounges for the pools 4,120 Shelving, tables, chairs, dining equipment etc. 22,660 571003 Coop Agreement Expense 2,060 2,060 -
Use of Palomar College sports facilities 2,060
581000 Travel & Training 19,829 19,829 -
22511 Senior Center 1,133
22518 Community center 618
33009 Sports fees 773
33013 Aquatics 2,369
City of San Marcos General Fund 105
PARKS AND RECREATION - #106161
Expenditure Detail (continued)
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
33014 Preschoolers raa 6,438
33053 Outdoor adventures 3,090
Travel- General 5,408
581040 Permit Fees 6,748 6,748 -
22511 Senior center 1,339
33010 SWANK permit fees 2,318
33013 Aquatics 2,369
33024 Tree lighting & breakfast 361
61007 Supplies and signage for 4th of july 361
Totals $ 4,135,137 $ 4,135,137 $ -

PAGE INTENTIONALLY LEFT BLANK

Other
Restricted Funds

PAGE INTENTIONALLY LEFT BLANK

Gas Tax Fund
PURPOSE:

This Fund accounts for the Highway Users Tax revenues received from the State of California under Sections 2105, 2106, 2107, & 2107.5 of the California Streets and Highways Code. These funds are used by the Public Works Street Maintenance Division and are earmarked for the maintenance, rehabilitation or improvement of public streets.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 2,254,940 2,138,301 2,527,402 2,816,247 2,816,247 - Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 74,983 10,430 17,513 34,000 34,000 - Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 2,329,923 2,148,731 2,544,915 2,850,247 2,850,247 -

OPERATING EXPENDITURES
Salaries & Wages 931,977 820,650 1,265,483 1,295,940 1,295,940 - Health Benefits 169,489 174,043 252,581 249,870 249,870 - Retirement Benefits 114,601 91,061 108,938 104,303 104,303 - Other Personnel Expenses 86,561 81,946 117,815 124,455 124,455 - Contractual Services 109,102 298,378 284,000 108,000 108,000 - Supplies & Services 166,501 149,832 165,000 215,000 215,000 - Repair & Maintenance 43,350 53,400 50,050 50,050 50,050 - Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 1,621,581 1,669,310 2,243,867 2,147,618 2,147,618 -

CIP PROJECT EXPENDITURES (1,325) - 150,000 - - -

TOTAL EXPENDITURES 1,620,256 1,669,310 2,393,867 2,147,618 2,147,618 -

REVENUE OVER/(UNDER) EXPENDITURES 709,668 479,421 151,048 702,629 702,629 -

FUND BALANCE
Beginning Balance - July 1 1,848,348 2,558,016 3,037,437 3,188,485 3,188,485 - Revenue Over/(Under) Expenditures 709,668 479,421 151,048 702,629 702,629 - Ending Balance - June 30 2,558,016 3,037,437 3,188,485 3,891,114 3,891,114 -

RESERVED FUND BALANCE *
Capital Projects - Beginning Balance 752,591 1,753,916 2,641,468 3,641,468 3,641,468 - CIP New Appropriations 1,000,000 887,552 1,150,000 100,000 100,000 - CIP Appropriation Adjustments - - - - - - Capital Projects - Ending Balance 1,753,916 2,641,468 3,641,468 3,741,468 3,741,468 -

AVAILABLE FUND BALANCE - JUNE 30 $ 804,100 $ 395,969 $ (452,983) $ 149,646 $ 149,646 $ -

This Fund is used to account for traffic safety expenditures. Financing is provided by the City assessed traffic signal fees and traffic fines collected by the State.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 140,919 98,699 132,041 125,000 125,000 - Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 32,601 1,798 14,520 6,000 6,000 - Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 173,520 100,497 146,561 131,000 131,000 -

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 56,862 98,166 306,830 185,000 185,000 - Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 56,862 98,166 306,830 185,000 185,000 -

CIP PROJECT EXPENDITURES (267,648) 8,000 - - - -

TOTAL EXPENDITURES (210,786) 106,166 306,830 185,000 185,000 -

REVENUE OVER/(UNDER) EXPENDITURES 384,306 (5,669) (160,269) (54,000) (54,000) -

FUND BALANCE
Beginning Balance - July 1 830,354 1,214,661 1,208,992 1,048,723 1,048,723 - Revenue Over/(Under) Expenditures 384,306 (5,669) (160,269) (54,000) (54,000) - Ending Balance - June 30 1,214,661 1,208,992 1,048,723 994,723 994,723 -

RESERVED FUND BALANCE *
Capital Projects - Beginning Balance 935,934 1,271,782 626,230 626,230 626,230 - CIP New Appropriations (31,800) (637,552) - - - - CIP Appropriation Adjustments 100,000 - - - - - Capital Projects - Ending Balance 1,271,782 626,230 626,230 626,230 626,230 -

AVAILABLE FUND BALANCE - JUNE 30 $ (57,121) $ 582,762 $ 422,493 $ 368,493 $ 368,493 $ -

* Beginning in FY 2017-18, fund balance reflects both the committed appropriations for capital projects and operational reserves.

See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 112 Other Restricted Funds City of San Marcos
TRAFFIC SAFETY FUND - #201
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521001 Consulting Services $ 100,000 $ 100,000 $ - Traffic on call consultant 100,000
521002 Other Contract Services 85,000 85,000 - Totals $ 185,000 $ 185,000 $ -
Lighting & Landscaping
Maintenance District Fund
PURPOSE:

This Fund is used to account for the costs of providing street lighting and landscaping services to certain properties. The benefiting properties are assessed for a portion of the costs.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 529,971 $ 530,709 $ 474,445 $ 530,000 $ 530,000 $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property (2,528) - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources 828,241 722,502 660,000 660,000 660,000 - TOTAL REVENUES 1,355,684 1,253,211 1,134,445 1,190,000 1,190,000 -

OPERATING EXPENDITURES
Salaries & Wages 142,710 112,534 139,621 159,402 159,402 - Health Benefits 17,152 16,316 19,475 19,461 19,461 - Retirement Benefits 17,556 11,956 12,165 14,262 14,262 - Other Personnel Expenses 12,974 10,410 12,782 15,118 15,118 - Contractual Services 786,436 687,804 585,480 985,322 985,322 - Supplies & Services 17 - 250 1,384 1,384 - Repair & Maintenance 1,136 6,843 5,700 5,700 5,700 - Utilities 324,385 390,526 371,175 387,110 387,110 - Capital Expenditures (Non CIP) - - - - - - Debt Service 25,502 25,502 24,588 24,588 24,588 - Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 1,327,870 1,261,891 1,171,236 1,612,347 1,612,347 -

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 1,327,870 1,261,891 1,171,236 1,612,347 1,612,347 -

REVENUE OVER/(UNDER) EXPENDITURES 27,814 (8,680) (36,791) (422,347) (422,347) -

FUND BALANCE
Beginning Balance - July 1 - 27,814 19,134 (17,657) (17,657) - Revenue Over/(Under) Expenditures 27,814 (8,680) (36,791) (422,347) (422,347) - Ending Balance - June 30 27,814 19,134 (17,657) (440,004) (440,004) -

RESERVED FUND BALANCE
Lighting and Landscaping - - - - - -

AVAILABLE FUND BALANCE - JUNE 30 $ 27,814 $ 19,134 $ (17,657) $ (440,004) $ (440,004) $ - 114 Other Restricted Funds City of San Marcos
LIGHTING & LANDSCAPING MAINTENANCE DISTRICT FUND - #202 Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-
23 Budget
Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 147,880 $ 147,880 $ - 511002 Holiday Pay 3,371 3,371 -
511003 Comp Time Payoff 31 31 -
511004 Vacation Payoff 1,856 1,856 -
511005 Sick Leave Payoff 3,694 3,694 -
511006 Stipends 1,430 1,430 -
511007 Auto Allowance 60 60 -
511009 Bilingual Pay 1,080 1,080 -
512000 Social Security 9,171 9,171 -
512001 Medicare 2,145 2,145 -
512004 Health Insurance 19,461 19,461 -
512010 PERS 14,262 14,262 -
512013 EBAP 3,402 3,402 -
512015 RHS 400 400 -
521001 Consulting Services 24,250 24,250 -
LMD-A Discovery hills 10,960
LMD-B The laurels 4,300
LMD-C Santa fe hills 5,530
LMD-D Twin oaks valley ranch 590
LMD-E Summer hill 660
LMD-F Mixed median & pkwy areas 2,210
521006 Administrative Fees 1,000 1,000 -
521012 Contract Maintenance Services 960,072 960,072 - LMD-A Discovery hills 397,707
LMD-B The laurels 189,506
LMD-C Santa fe hills 215,432
LMD-D Twin oaks valley ranch 23,232
LMD-E Summer hill 44,966
LMD-F Mixed median & pkwy areas 89,229
531009 Construction Materials 250 250 -
Sandbags, DG, & straw waddles 250
532001 Memberships & Subscriptions 1,134 1,134 - LMD-B The laurels 972
LMD-F Mixed median & pkwy areas 162
544004 Tree & Landscape 5,700 5,700 -
Tree and shrub materials 5,700
551000 Electric & Gas 31,394 31,394 -
LMD-A Discovery hills 24,640
LMD-B The laurels 1,034
LMD-C Santa fe hills 1,584
LMD-D Twin oaks valley ranch 297
LMD-E Summer hill 594
LMD-F Mixed median & pkwy areas 3,245
551001 Electric-Street Lighting 50,862 50,862 - LMD-F Mixed median & pkwy areas 50,862
552000 Water 304,854 304,854 -
LMD-A Discovery hills 21,483
LMD-B The laurels 78,925
LMD-C Santa fe hills 117,260
LMD-D Twin oaks valley ranch 37,378
LMD-E Summer hill 32,120
LMD-F Mixed median & pkwy areas 17,688
City of San Marcos Other Restricted Funds 115
LIGHTING & LANDSCAPING MAINTENANCE DISTRICT FUND - #202 Expenditure Detail (continued)
FY 2022-23 Budget
Account Number/Name
FY 2022-
23 Budget
Detail
Department
Requested
City Manager
Recommended
City Council
Approved
571002 Principal-Other 22,340 22,340 -
Streetlight LED conversion loan principal 22,340
572002 Interest-Other 2,248 2,248 -
Streetlight LED conversion loan interest 2,248
Totals $ 1,612,347 $ 1,612,347 $ -

PAGE INTENTIONALLY LEFT BLANK

City Affordable Housing Fund
PURPOSE:

This Fund is used to account for inclusionary housing fees received from developers to provide affordable housing under City Ordinance, Chapter 20.129.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 422,837 107,748 (19,449) 52,000 52,000 - Developer Fees 1,990,200 1,562,400 2,400,000 2,400,000 2,400,000 - Miscellaneous Revenues - - - - - -
Other Financing Sources 4,965,426 142,500 142,500 142,500 142,500 - TOTAL REVENUES 7,378,463 1,812,648 2,523,051 2,594,500 2,594,500 -

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 6,535 - 12,500 3,500 3,500 - Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 125,000 2,096,637 5,715,000 5,825,000 5,825,000 - TOTAL OPERATING EXPENDITURES 131,535 2,096,637 5,727,500 5,828,500 5,828,500 -

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 131,535 2,096,637 5,727,500 5,828,500 5,828,500 -

REVENUE OVER/(UNDER) EXPENDITURES 7,246,928 (283,989) (3,204,449) (3,234,000) (3,234,000) -

FUND BALANCE
Beginning Balance - July 1 10,263,641 17,510,569 17,226,580 14,022,131 14,022,131 - Revenue Over/(Under) Expenditures 7,246,928 (283,989) (3,204,449) (3,234,000) (3,234,000) - Ending Balance - June 30 17,510,569 17,226,580 14,022,131 10,788,131 10,788,131 -

RESERVED FUND BALANCE *
Capital Projects - Beginning Balance - - 30,000 30,000 30,000 - CIP New Appropriations - 30,000 - - - -
CIP Appropriation Adjustments - - - - - -
Capital Projects - Ending Balance - 30,000 30,000 30,000 30,000 -

AVAILABLE FUND BALANCE - JUNE 30 $ 17,510,569 $ 17,196,580 $ 13,992,131 $ 10,758,131 $ 10,758,131 $ -

This Fund is used to account for the costs of providing street lighting, traffic signals, and landscape services including parks, medians, parkways and trails, to certain properties. Properties within CFD 98-02 are assessed for a portion of the annual costs and legally required operating and capital replacement reserves.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 7,639,192 $ 7,740,325 $ 6,969,836 $ 7,718,000 $ 7,718,000 $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 2,891 - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 457,823 36,988 (42,851) 51,000 51,000 - Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 8,099,905 7,777,313 6,926,985 7,769,000 7,769,000 -

OPERATING EXPENDITURES
Salaries & Wages 1,151,015 939,924 1,021,963 1,333,541 1,333,541 - Health Benefits 193,450 183,497 183,566 217,608 217,608 - Retirement Benefits 137,206 101,401 95,808 108,930 108,930 - Other Personnel Expenses 102,918 87,287 98,761 122,628 122,628 - Contractual Services 2,484,442 2,079,285 2,633,126 3,452,995 3,452,995 - Supplies & Services 56,764 87,038 50,896 116,980 116,980 - Repair & Maintenance 207,225 173,968 539,648 341,566 341,566 - Utilities 1,446,985 1,615,642 1,583,916 1,730,039 1,730,039 - Capital Expenditures (Non CIP) - - - - - - Debt Service 71,465 71,465 71,465 71,465 71,465 - Other Operating Expenses 1,833,776 695,156 765,000 958,800 958,800 - TOTAL OPERATING EXPENDITURES 7,685,248 6,034,663 7,044,149 8,454,552 8,454,552 -

CIP PROJECT EXPENDITURES 45,188 43,492 - - - -

TOTAL EXPENDITURES 7,730,436 6,078,155 7,044,149 8,454,552 8,454,552 -

REVENUE OVER/(UNDER) EXPENDITURES 369,469 1,699,158 (117,164) (685,552) (685,552) -

FUND BALANCE
Beginning Balance - July 1 14,715,520 15,084,989 16,784,147 16,666,983 16,666,983 - Revenue Over/(Under) Expenditures 369,469 1,699,158 (117,164) (685,552) (685,552) - Ending Balance - June 30 15,084,989 16,784,147 16,666,983 15,981,431 15,981,431 -

RESERVED FUND BALANCE *
Capital Projects - Beginning Balance 182,086 20,648 2,156 2,156 2,156 - CIP New Appropriations - 25,000 - - - -
CIP Appropriation Adjustments (116,250) - - - - - Capital Projects - Ending Balance 20,648 2,156 2,156 2,156 2,156 -

AVAILABLE FUND BALANCE - JUNE 30 $ 15,064,341 $ 16,781,991 $ 16,664,827 $ 15,979,275 $ 15,979,275 $ -

* Beginning in FY 2017-18, fund balance reflects both the committed appropriations for capital projects and operational reserves. See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 120 Other Restricted Funds City of San Marcos
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail
FY 2022-23 BUDGET
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) 1,159,621 1,159,621 - 511002 Holiday Pay 29,664 29,664 -
511003 Comp Time Payoff 2,074 2,074 -
511004 Vacation Payoff 14,435 14,435 -
511005 Sick Leave Payoff 30,783 30,783 -
511006 Stipends 20,285 20,285 -
511007 Auto Allowance 108 108 -
511008 Uniform Allowance 117 117 -
511009 Bilingual Pay 10,518 10,518 -
511100 Salary & Wages (Part-Time) 65,936 65,936 - 512000 Social Security 71,451 71,451 -
512001 Medicare 17,787 17,787 -
512004 Health Insurance 217,608 217,608 -
512010 PERS 106,752 106,752 -
512011 PERS-Fire 1,292 1,292 -
512012 PARS 886 886 -
512013 EBAP 30,335 30,335 -
512015 RHS 3,055 3,055 -
521001 Consulting Services 93,390 93,390 -
F-1 Rose ranch 280
F-10 Buena vida 660
F-11 Rancho dorado 3,200
F-12 Twin oaks estates 470
F-13 Dove glen 380
F-14 Cedar hills 1,070
F-15 Park lane 680
F-16 Willow creek 70
F-17 Chapman trail 250
F-19 Stone canyon 70
F-2 Bel esprit 180
F-20 Krc rock 60
F-21 Richland estates 1,430
F-22 Olive hills 2,400
F-23 University commons 7,830
F-24 Rancho coronado 870
F-25 Glen park 390
F-26 Loma alta 1,690
F-27 Pinehurst 950
F-28 Rosemont estates 1,270
F-29 Walnut hills 2,830
F-3 Rancho vera cruz 1,660
F-30 Chesapeake - 410
F-32 Vallecitos ridge 490
F-33 Rosemont village 530
F-34 Joy court 950
F-35 Carriage walk 570
F-36 Crescent court 660
F-38 Venzano 840
F-39 Rancho santalina 3,170
F-4 Santa fe hills 7,030
F-40 Starling at rock springs 100
F-41 Grand plaza 390
F-42 Twin oaks town center 100
F-44 Windy point 380
F-45 Arbor ranch 3,070
City of San Marcos Other Restricted Funds 121
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2022-23 BUDGET
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
F-46 Nordahl medical center 100
F-47 Autumn terrace 490
F-48 Sierra madre academy 190
F-49 Cvs las posas 330
F-51 Campus pointe 130
F-52 Westlake village 4,270
F-53 Armorlite corridor 1,970
F-55 Rancho tesoro 2,890
F-6 Twin oaks valley ranch 3,630
F-8 Tesoro 1,560
F-9 San elijo hills 1,240
Z-B Traffic signals 1,250
Z-C Median/pkwy landscaping 16,080
Z-D Citywide parks 8,830
Z-E Citywide trails 3,050
521002 Other Contract Services 85,600 85,600 - Z-A Street lighting 500
Z-B Traffic signals 85,100
521006 Administrative Fees 20,000 20,000 -
Consulting services tax district administration 20,000 521012 Contract Maintenance Services 3,246,500 3,246,500 - F-1 Rose ranch 7,533
F-10 Buena vida 17,676
F-11 Rancho dorado 174,274
F-12 Twin oaks estates 11,576
F-13 Dove glen 7,862
F-14 Cedar hills 29,325
F-15 Park lane 22,169
F-16 Willow creek 1,278
F-17 Chapman trail 5,242
F-19 Stone canyon 122,777
F-2 Bel esprit 20,554
F-20 Krc rock 1,147
F-21 Richland estates 31,284
F-22 Olive hills 69,768
F-23 University commons 167,009
F-24 Rancho coronado 19,982
F-25 Glen park 12,726
F-26 Loma alta 59,172
F-27 Pinehurst 19,656
F-28 Rosemont estates 19,163
F-29 Walnut hills 61,412
F-3 Rancho vera cruz 39,630
F-30 Chesapeake - 10,318
F-31 Grand estates 105
F-32 Vallecitos ridge 13,674
F-33 Rosemont village 12,938
F-34 Joy court 20,041
F-35 Carriage walk 13,594
F-36 Crescent court 15,559
F-38 Venzano 17,615
F-39 Rancho santalina 65,621
F-4 Santa fe hills 238,863
F-40 Starling at rock springs 1,940
F-41 Grand plaza 9,908
122 Other Restricted Funds City of San Marcos
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2022-23 BUDGET
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
F-42 Twin oaks town center 1,966
F-44 Windy point 11,464
F-45 Arbor ranch 67,104
F-46 Nordahl medical center 1,940
F-47 Autumn terrace 11,956
F-48 Sierra madre academy 4,234
F-49 Cvs las posas 7,144
F-5 Ashbrook 3,403
F-51 Campus pointe 2,822
F-52 Westlake village 7,220
F-53 Armorlite corridor 48,850
F-54 15,600
F-55 Rancho tesoro 73,163
F-56 10,162
F-6 Twin oaks valley ranch 80,279
F-7 Home depot/commerce square 1,051
F-8 Tesoro 35,994
F-9 San elijo hills 73,421
Z-A Street lighting 72,677
Z-B Traffic signals 317,750
Z-C Median/pkwy landscaping 391,260
Z-D Citywide parks 573,894
Z-E Citywide trails 91,755
521016 Pest Control Services 7,505 7,505 -
Z-D Citywide parks 7,505
531004 Janitorial Services 14,250 14,250 -
Z-D Citywide parks 14,250
531008 Fertilizers/Herbicides 26,493 26,493 -
Z-D Citywide parks 26,493
531009 Construction Materials 50,580 50,580 -
Z-C Median/pkwy landscaping 1,500
Z-D Citywide parks 45,830
Z-E Citywide trails 3,250
531010 Small Tools 4,891 4,891 -
Z-B Traffic signals 4,000
Z-D Citywide parks 891
531018 Janitorial Supplies 14,170 14,170 -
532001 Memberships & Subscriptions 6,221 6,221 - F-11 Rancho dorado 324
F-14 Cedar hills 18
F-22 Olive hills 324
F-23 University commons 648
F-25 Glen park 243
F-27 Pinehurst 324
F-29 Walnut hills 567
F-32 Vallecitos ridge 162
F-35 Carriage walk 162
F-39 Rancho santalina 324
F-4 Santa fe hills 162
F-53 Armorlite corridor 284
F-54 162
F-55 Rancho tesoro 486
F-56 648
Z-C Median/pkwy landscaping 1,296
Z-D Citywide parks 87
City of San Marcos Other Restricted Funds 123
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2022-23 BUDGET
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved

532010 Equipment Rental 375 375 -
Z-D Citywide parks 375
541000 Building Repair & Maintenance 32,504 32,504 - Z-D Citywide parks 32,504
541002 Electrical Repair & Maintenance 600 600 - Z-D Citywide parks 600
541005 Plumbing Repair & Maintenance 3,010 3,010 - Z-D Citywide parks 3,010
541006 Pool Repair & Maintenance 1,482 1,482 - Z-D Citywide parks 1,482
544000 Sign Maintenance 3,115 3,115 -
Z-D Citywide parks 2,615
Z-E Citywide trails 500
544001 Traffic Signal Maintenance 246,525 246,525 - Z-B Traffic signals 246,525
544002 Street Lighting 20,000 20,000 -
Z-A Street lighting 20,000
544004 Tree & Landscape 17,161 17,161 -
Z-D Citywide parks 17,161
544005 Irrigation Systems 17,169 17,169 -
Z-D Citywide parks 17,169
551000 Electric & Gas 135,773 135,773 -
Citywide electric costs 135,773
551001 Electric-Street Lighting 145,220 145,220 - F-47 Autumn terrace 1,603
F-53 Armorlite corridor 1,088
Z-A Street lighting 142,529
551002 Electric-Traffic Signals 103,240 103,240 - Z-B Traffic signals 103,240
552000 Water 1,345,806 1,345,806 -
Includes CFD parks, trails, medians, streetlights 1,345,806 571002 Principal-Other 65,166 65,166 -
Streetlight LED conversion loan repayment 65,166
572002 Interest-Other 6,299 6,299 -
Streetlight LED conversion loan interest 6,299
582000 Operating Transfers Out 958,800 958,800 - Totals $ 8,454,552 $ 8,454,552 $ -

PAGE INTENTIONALLY LEFT BLANK

Senior Nutrition Grant Fund
PURPOSE:

This Fund is used to account for Federal grant revenues received through the County of San Diego for the operation of the Senior Nutrition meals program.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 91,455 82,905 86,000 103,565 103,565 - Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property (1,036) - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 19,472 3,651 30,700 19,700 19,700 - Other Financing Sources 183,000 145,985 181,000 171,000 171,000 - TOTAL REVENUES 292,891 232,541 297,700 294,265 294,265 -

OPERATING EXPENDITURES
Salaries & Wages 125,683 104,655 139,179 199,686 199,686 - Health Benefits 25,861 25,669 28,890 30,378 30,378 - Retirement Benefits 13,664 13,088 13,747 12,891 12,891 - Other Personnel Expenses 9,734 10,222 12,461 13,404 13,404 - Contractual Services 22,150 21,500 64,150 62,500 62,500 - Supplies & Services 83,321 88,320 90,728 85,800 85,800 - Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 753 753 800 - - - TOTAL OPERATING EXPENDITURES 281,167 264,207 349,955 404,659 404,659 -

REVENUE OVER/(UNDER) EXPENDITURES 11,724 (31,666) (52,255) (110,394) (110,394) -

FUND BALANCE
Beginning Balance - July 1 5,559 17,283 (14,383) (66,638) (66,638) - Revenue Over/(Under) Expenditures 11,724 (31,666) (52,255) (110,394) (110,394) - Ending Balance - June 30 17,283 (14,383) (66,638) (177,032) (177,032) -

RESERVED FUND BALANCE
Senior Nutrition Grant Program - - - - - - AVAILABLE BALANCE - JUNE 30 $ 17,283 $ (14,383) $ (66,638) $ (177,032) $ (180,093) $ - 126 Other Restricted Funds City of San Marcos
SENIOR NUTRITION GRANT FUND - #206
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 114,995 $ 114,995 $ - 511006 Stipends 750 750 -
511100 Salary & Wages (Part-Time) 83,941 83,941 - 512000 Social Security 7,130 7,130 -
512001 Medicare 2,289 2,289 -
512004 Health Insurance 30,378 30,378 -
512010 PERS 12,075 12,075 -
512012 PARS 816 816 -
512013 EBAP 3,360 3,360 -
512015 RHS 625 625 -
521002 Other Contract Services 62,500 62,500 - 55059 Senior transportation 62,500
531016 Program Supplies 3,800 3,800 -
55060 Nutrition program raw food 3,800
532012 Nutrition Meals 82,000 82,000 -

Totals $ 404,659 $ 404,659 $ -
Community Development
Block Grant (CDBG) Fund
PURPOSE:

This Fund is used to account for transactions relating to the Community Development Block Grant Program provided by the Federal Government. Funds are mostly utilized for capital improvement projects, fair housing services, and non-profit coordination benefiting low and moderate income areas within the City.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 746,744 1,073,992 1,340,790 1,055,788 1,055,788 - Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 746,744 1,073,992 1,340,790 1,055,788 1,055,788 -

OPERATING EXPENDITURES
Salaries & Wages 108,208 66,008 61,743 162,462 162,462 - Health Benefits 13,640 12,245 8,314 11,418 11,418 - Retirement Benefits 10,455 7,529 4,768 5,649 5,649 - Other Personnel Expenses 8,583 6,201 8,355 5,935 5,935 - Contractual Services 51,513 79,900 168,287 123,850 123,850 - Supplies & Services 2,501 2,917 1,500 1,500 1,500 - Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 605 438,103 345,000 308,715 308,715 - TOTAL OPERATING EXPENDITURES 195,504 612,903 597,967 619,529 619,529 -

CIP PROJECT EXPENDITURES 74,285 440,925 528,911 - - -

TOTAL EXPENDITURES 269,789 1,053,828 1,126,878 619,529 619,529 -

REVENUE OVER/(UNDER) EXPENDITURES 476,955 20,164 213,912 436,259 436,259 -

FUND BALANCE
Beginning Balance - July 1 (14,041) 462,914 483,078 696,990 696,990 - Revenue Over/(Under) Expenditures 476,955 20,164 213,912 436,259 436,259 - Ending Balance - June 30 462,914 483,078 696,990 1,133,249 1,133,249 -

RESERVED FUND BALANCE *
Capital Projects - Beginning Balance 317,591 958,306 1,749,931 1,749,931 1,749,931 - CIP New Appropriations 715,000 1,310,377 528,911 614,031 614,031 - CIP Appropriation Adjustments - (77,827) - - - - Capital Projects - Ending Balance 958,306 1,749,931 1,749,931 2,363,962 2,363,962 -

AVAILABLE FUND BALANCE - JUNE 30 $ (495,392) $ (1,266,853) $ (1,052,941) $ (1,230,713) $ (1,230,713) $ -

* Beginning in FY 2017-18, fund balance reflects both the committed appropriations for capital projects and operational reserves.

See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 128 Other Restricted Funds City of San Marcos
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND - #207
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 61,130 $ 61,130 $ - 511007 Auto Allowance 238 238 -
511009 Bilingual Pay 270 270 -
511100 Salary & Wages (Part-Time) 100,824 100,824 - 512000 Social Security 3,789 3,789 -
512001 Medicare 886 886 -
512004 Health Insurance 11,418 11,418 -
512010 PERS 5,649 5,649 -
512013 EBAP 1,260 1,260 -
521001 Consulting Services 123,850 123,850 -

Non-Profit Coordination 35,000
Other Public Services 62,000
Fair Housing Services/Testing/Outreach 26,850
532002 Legal & Other Advertising 1,500 1,500 -

Public Hearing Notices 1,500
581001 Intergovernmental Support Accounting 308,715 308,715 - 66018 Rental Assistance Program 308,715

Totals $ 619,529 $ 619,529 $ -
Center Drive Maintenance
District Fund
PURPOSE:

This Fund is used to account for the costs of providing street maintenance services to certain properties. The benefiting properties are assessed for a portion of the costs.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 33,337 $ 27,325 $ 20,616 $ 24,000 $ 24,000 $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 3,376 190 1,081 2,000 2,000 - Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 36,714 27,515 21,697 26,000 26,000 -

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 4,478 1,655 2,000 24,950 24,950 - Supplies & Services - - 500 500 500 -
Repair & Maintenance - - - - - -
Utilities 1,023 937 1,070 1,070 1,070 -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 15,932 12,042 - 20,500 20,500 - TOTAL OPERATING EXPENDITURES 21,432 14,634 3,570 47,020 47,020 -

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 21,432 14,634 3,570 47,020 47,020 -

REVENUE OVER/(UNDER) EXPENDITURES 15,281 12,881 18,127 (21,020) (21,020) -

FUND BALANCE
Beginning Balance - July 1 89,642 104,924 117,805 135,932 135,932 - Revenue Over/(Under) Expenditures 15,281 12,881 18,127 (21,020) (21,020) - Ending Balance - June 30 104,923 117,805 135,932 114,912 114,912 -

RESERVED FUND BALANCE
Street Maintenance - - - - - -
AVAILABLE FUND BALANCE - JUNE 30 $ 104,923 $ 117,805 $ 135,932 $ 114,912 $ 114,912 $ - 130 Other Restricted Funds City of San Marcos
CENTER DR MAINTENANCE DISTRICT FUND - #211
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521006 Administrative Fees $ 3,000 $ 3,000 $ -
Consulting special tax district administation 3,000
521012 Contract Maintenance Services 21,950 21,950 - VTC-A Street maintenance center dr (nordahl to ave ric) 7,000 VTC-B Street maintenance center dr (ave ric to pub term) 5,000 VTC-C Nordahl/center dr. 2,750
VTC-D Nordahl/montiel 1,900
VTC-E Center drive/ave ricardo 5,300
531009 Construction Materials 500 500 -
Lighting equipment & materials 500
551002 Electric-Traffic Signals 1,070 1,070 -
VTC-C Nordahl/center dr. 290
VTC-D Nordahl/montiel 80
VTC-E Center drive/ave ricardo 700
582000 Operating Transfers Out 20,500 20,500 - Totals $ 47,020 $ 47,020 $ -
CalHOME Grant Fund
PURPOSE:

This Grant Fund is used to account for transactions related to the CalHOME Grant provided by the State of California. The grant is used to help fund the San Marcos Mortgage Assistance Program.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 21,308 16,619 51,567 13,000 13,000 - Developer Fees - - - - - -
Miscellaneous Revenues 105,540 112,000 150,000 100,000 100,000 - Other Financing Sources - - - - - -
TOTAL REVENUES 126,848 128,619 201,567 113,000 113,000 -

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services - - - - - -
Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 114,840 - 50,000 200,000 200,000 - TOTAL OPERATING EXPENDITURES 114,840 - 50,000 200,000 200,000 -

REVENUE OVER/(UNDER) EXPENDITURES 12,009 128,619 151,567 (87,000) (87,000) -

FUND BALANCE
Beginning Balance - July 1, restated 5,081 17,090 145,709 297,276 297,276 - Revenue Over/(Under) Expenditures 12,009 128,619 151,567 (87,000) (87,000) - Ending Balance - June 30 17,090 145,709 297,276 210,276 210,276 -

AVAILABLE FUND BALANCE - JUNE 30 $ 17,090 $ 145,709 $ 297,276 $ 210,276 $ 210,276 $ - 132 Other Restricted Funds City of San Marcos
CALHOME GRANT FUND - #214
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
581016 Affordable Housing Loan $ 200,000 $ 200,000 $ - DAP loans from CAL HOME grant re-use 200,000
Totals $ 200,000 $ 200,000 $ -
CFD 2011-01 Congestion
Management Fund
PURPOSE:

This Fund is used to account for the future costs of providing intra City public transportation services, facilities, and equipment. Properties within CFD 2011-01 are assessed for a portion of the costs.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 537,175 $ 668,058 $ 692,000 $ 690,000 $ 690,000 $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 62,807 13,290 (3,680) 10,500 10,500 - Developer Fees 7,756 101,077 - 10,000 10,000 - Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 607,737 782,425 688,320 710,500 710,500 -

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 2,382 2,558 2,000 2,000 2,000 - Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 2,382 2,558 2,000 2,000 2,000 -

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 2,382 2,558 2,000 2,000 2,000 -

REVENUE OVER/(UNDER) EXPENDITURES 605,356 779,867 686,320 708,500 708,500 -

FUND BALANCE
Beginning Balance - July 1 1,669,036 2,274,391 3,054,258 3,740,578 3,740,578 - Revenue Over/(Under) Expenditures 605,356 779,867 686,320 708,500 708,500 - Ending Balance - June 30 2,274,392 3,054,258 3,740,578 4,449,078 4,449,078 -

AVAILABLE FUND BALANCE - JUNE 30 $ 2,274,392 $ 3,054,258 $ 3,740,578 $ 4,449,078 $ 4,449,078 $ -

PAGE INTENTIONALLY LEFT BLANK

Public, Educational, and
Governmental (PEG) Fund
PURPOSE:

The Public, Educational and Governmental (PEG) Fund accounts for revenue received from local cable operators in San Marcos. PEG payments are calculated as 1 percent of gross receipts received by cable operators and may be used for capital equipment purchases that support airing public meetings on the City’s PEG channel.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits 49,190 186,233 130,000 130,000 130,000 - Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 50,513 1,903 (2,102) 30,000 30,000 - Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 99,703 188,136 127,898 160,000 160,000 -

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services - 2,638 93,500 100,000 100,000 - Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) 12,097 - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 12,097 2,638 93,500 100,000 100,000 -

CIP PROJECT EXPENDITURES 539,595 26,995 6,500 - - -

TOTAL EXPENDITURES 551,691 29,633 100,000 100,000 100,000 -

REVENUE OVER/(UNDER) EXPENDITURES (451,988) 158,503 27,898 60,000 60,000 -

FUND BALANCE
Beginning Balance - July 1 1,794,229 1,342,241 1,500,744 1,528,642 1,528,642 - Revenue Over/(Under) Expenditures (451,988) 158,503 27,898 60,000 60,000 - Ending Balance - June 30 1,342,241 1,500,744 1,528,642 1,588,642 1,588,642 -

RESERVED FUND BALANCE *
Capital Projects - Beginning Balance 500,000 710,405 750,405 750,405 750,405 - CIP New Appropriations 500,000 100,000 - - - - CIP Appropriation Adjustments 250,000 - - - - - Capital Projects - Ending Balance 710,405 783,410 743,905 750,405 750,405 -

AVAILABLE FUND BALANCE - JUNE 30 $ 631,836 $ 717,334 $ 784,737 $ 838,237 $ 838,237 $ -

* Beginning in FY 2017-18, fund balance reflects both the committed appropriations for capital projects and operational reserves.

See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 136 Other Restricted Funds City of San Marcos
PUBLIC, EDUCATIONAL, AND GOVERNMENTAL (PEG) FUND - #216 Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521002 Other Contract Services $ 100,000 $ 100,000 $ - Other contract services 100,000
Totals $ 100,000 $ 100,000 $ -
Art in Public Places Fund
PURPOSE:

Established as a provision in the Heart of the City specific plan, a public art in-lieu fee was created to assist in promoting art and cultural initiatives that enrich the artistic and educational climate of San Marcos. Beginning in FY 2009-10 and each year thereafter, the City of San Marcos will make available funding to eligible organizations for the purposes of implementing artistic and cultural events and/or activities that generally benefit the San Marcos community. The San Marcos City Council designated the San Marcos Community Foundation to implement the art and cultural grant program.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 30,732 2,682 (1,800) 3,000 3,000 - Developer Fees (32,587) 73,000 57,526 30,000 30,000 - Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES (1,855) 75,682 55,726 33,000 33,000 -

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services - - - - - -
Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) 27,322 93,319 85,000 185,000 185,000 - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 27,322 93,319 85,000 185,000 185,000 -

REVENUE OVER/(UNDER) EXPENDITURES (29,178) (17,637) (29,274) (152,000) (152,000) -

FUND BALANCE
Beginning Balance - July 1 1,031,174 1,001,996 984,359 955,085 955,085 - Revenue Over/(Under) Expenditures (29,178) (17,637) (29,274) (152,000) (152,000) - Ending Balance - June 30 1,001,996 984,359 955,085 803,085 803,085 -

AVAILABLE FUND BALANCE - JUNE 30 $ 1,001,996 $ 984,359 $ 955,085 $ 803,085 $ 803,085 $ - 138 Other Restricted Funds City of San Marcos
ART IN PUBLIC PLACES FUND - #217
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
581009 Art in Public Places $ 185,000 $ 185,000 $ - North City public art plan 185,000
Totals $ 185,000 $ 185,000 $ -
Road Maintenance and Rehabilitation
Account (RMRA) Fund
PURPOSE:

This Fund accounts for the Road Maintenance and Rehabilitation Account (RMRA) revenues received from the State of California under Section 2032 of the California Streets and Highways Code. These funds are earmarked for specific capital improvement program projects involving the rehabilitation or improvement of public streets.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 1,703,739 1,802,113 1,994,655 2,195,172 2,195,172 - Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 87,371 12,632 (14,776) 25,000 25,000 - Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 1,791,109 1,814,745 1,979,879 2,220,172 2,220,172 -

TOTAL OPERATING EXPENDITURES - - - - - -

CIP PROJECT EXPENDITURES 750,166 2,972,707 120,000 - - -

TOTAL EXPENDITURES 750,166 2,972,707 120,000 - - -

REVENUE OVER/(UNDER) EXPENDITURES 1,040,943 (1,157,962) 1,859,879 2,220,172 2,220,172 -

FUND BALANCE
Beginning Balance - July 1 2,287,105 3,328,049 2,170,087 4,029,966 4,029,966 - Revenue Over/(Under) Expenditures 1,040,943 (1,157,962) 1,859,879 2,220,172 2,220,172 - Ending Balance - June 30 3,328,048 2,170,087 4,029,966 6,250,138 6,250,138 -

RESERVED FUND BALANCE *
Capital Projects - Beginning Balance 1,992,448 2,192,282 3,900,162 3,900,162 3,900,162 - CIP New Appropriations 700,000 3,657,880 - - - - CIP Appropriation Adjustments 250,000 (900,000) - - - - Capital Projects - Ending Balance 2,942,448 4,950,162 3,900,162 3,900,162 3,900,162 -

AVAILABLE FUND BALANCE - JUNE 30 $ 385,600 $ (2,780,075) $ 129,804 $ 2,349,976 $ 2,349,976 $ -

* Beginning in FY 2017-18, fund balance reflects both the committed appropriations for capital projects and operational reserves.

See Capital Improvement Program Budget for project details regarding the use of monies from this fund.

PAGE INTENTIONALLY LEFT BLANK

San Marcos Successor
Housing Agency Fund
PURPOSE:

This Fund is used to account for the low and moderate income housing assets of the former San Marcos Redevelopment Agency which was dissolved as of February 1, 2012 under State Legislature Assembly Bill 1X 26.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 265,243 $ 335,111 $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 205,226 522,060 363,731 313,000 313,000 - Fines & Forfeitures - - - - - -
Use of Money & Property 1,873,504 933,287 1,580,832 1,546,000 1,546,000 - Developer Fees - - - - - -
Miscellaneous Revenues 1,350 2,000 - - - - Other Financing Sources - - - - - -
TOTAL REVENUES 2,345,324 1,792,458 1,944,563 1,859,000 1,859,000 -

OPERATING EXPENDITURES
Salaries & Wages 361,835 261,590 395,107 356,789 356,789 - Health Benefits 27,029 19,584 23,744 31,245 31,245 - Retirement Benefits 45,437 24,062 36,788 27,334 27,334 - Other Personnel Expenses 29,445 20,198 33,701 30,212 30,212 - Contractual Services 198,932 156,706 257,000 240,000 240,000 - Supplies & Services 608 30 450 690 690 -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 4,970,807 5,335,822 218,500 1,108,400 1,108,400 - TOTAL OPERATING EXPENDITURES 5,634,092 5,817,992 965,290 1,794,670 1,794,670 -

REVENUE OVER/(UNDER) EXPENDITURES (3,288,769) (4,025,534) 979,273 64,330 64,330 -

FUND BALANCE
Beginning Balance - July 1 31,033,066 27,744,298 23,718,764 24,698,037 24,698,037 - Revenue Over/(Under) Expenditures (3,288,769) (4,025,534) 979,273 64,330 64,330 - Ending Balance - June 30 27,744,297 23,718,764 24,698,037 24,762,367 24,762,367 -

RESERVED FUND BALANCE

AVAILABLE FUND BALANCE - JUNE 30 $ 27,744,297 $ 23,718,764 $ 24,698,037 $ 24,762,367 $ 24,762,367 $ - 142 Other Restricted Funds City of San Marcos
SAN MARCOS SUCCESSOR HOUSING AGENCY FUND - #250
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 309,868 $ 309,868 $ - 511002 Holiday Pay 8,359 8,359 -
511004 Vacation Payoff 2,894 2,894 -
511005 Sick Leave Payoff 4,410 4,410 -
511006 Stipends 675 675 -
511007 Auto Allowance 1,813 1,813 -
511009 Bilingual Pay 180 180 -
511100 Salary & Wages (Part-Time) 28,590 28,590 - 512000 Social Security 19,214 19,214 -
512001 Medicare 4,908 4,908 -
512004 Health Insurance 31,245 31,245 -
512010 PERS 26,791 26,791 -
512012 PARS 543 543 -
512013 EBAP 6,090 6,090 -
521000 City Attorney Services 40,000 40,000 -
Contract legal services 40,000
521001 Consulting Services 125,000 125,000 -
Housing support services 125,000
521015 MH Rent Review/Litigation 75,000 75,000 - Mobilehome Rent Review Litigation 75,000
531000 Office Supplies 200 200 -
531002 Postage 250 250 -
Postage for housing function only 250
532001 Memberships & Subscriptions 240 240 -
581000 Travel & Training 5,000 5,000 -

Travel & training for housing function only.

For SDHF roundtables; SDHF annual conference;
webinars; 5,000
581017 Developer Loan 1,085,000 1,085,000 -
Villa Serena II Phase II New Project Loan 750,000
Villa Serena II Phase II Predevelopment Loan 335,000
581030 Misc. Expenditures 18,400 18,400 -
Misc. Expenditures 18,400
Totals $ 1,794,670 $ 1,794,670 $ -
Lease Revenue
Debt Service Fund
PURPOSE:

This Fund is used to accumulate lease revenue from the Safety Center and pay principal and interest on the 2017 Lease Revenue Refunding Bonds issued to finance the Safety Center.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 570,864 552,135 538,005 554,800 554,800 - Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 570,864 552,135 538,005 554,800 554,800 -

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services - - - - - -
Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service 382,522 385,057 392,395 389,296 389,296 - Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 382,522 385,057 392,395 389,296 389,296 -

REVENUE OVER/(UNDER) EXPENDITURES 188,342 167,078 145,610 165,504 165,504 -

FUND BALANCE
Beginning Balance - July 1, restated 78,445 266,788 433,866 579,476 579,476 - Revenue Over/(Under) Expenditures 188,342 167,078 145,610 165,504 165,504 - Ending Balance - June 30 266,787 433,866 579,476 744,980 744,980 -

RESERVED FUND BALANCE
Reserve for Debt Service 266,787 433,866 579,476 744,980 744,980 -

144 Other Restricted Funds City of San Marcos
LEASE REVENUE BONDS - #301
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
571000 Principal-Bonds $ 340,000 $ 340,000 $ -

572000 Interest-Bonds 49,296 49,296 -

Totals $ 389,296 $ 389,296 $ -
Public Facilities Fees Fund
PURPOSE:

This fund is used to account for fees received under the City’s Public Facilities Financing Plan and the related capital improvements. The plan identifies facilities necessary to accommodate growth and ensure funding is available to pay for developer’s share of public facilities.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 947,777 91,678 (39,605) 514,000 514,000 - Developer Fees 4,658,638 5,328,518 9,716,067 24,172,712 24,172,712 - Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 5,606,415 5,420,196 9,676,462 24,686,712 24,686,712 -

OPERATING EXPENDITURES
Salaries & Wages 256 29,049 34,895 36,887 36,887 - Health Benefits 24 2,460 2,698 2,826 2,826 - Retirement Benefits 31 3,073 2,962 2,695 2,695 - Other Personnel Expenses 17 1,877 2,720 2,902 2,902 - Contractual Services - - - - - -
Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 74,650 29,850 - - - - TOTAL OPERATING EXPENDITURES 74,978 66,309 43,275 45,310 45,310 -

CIP PROJECT EXPENDITURES 2,699,702 2,877,576 200,000 - - -

TOTAL EXPENDITURES 2,774,681 2,943,885 243,275 45,310 45,310 -

REVENUE OVER/(UNDER) EXPENDITURES 2,831,734 2,476,311 9,433,187 24,641,402 24,641,402 -

FUND BALANCE
Beginning Balance - July 1, restated 35,595,835 38,427,570 40,903,882 50,337,069 50,337,069 - Revenue Over/(Under) Expenditures 2,831,734 2,476,311 9,433,187 24,641,402 24,641,402 - Ending Balance - June 30 38,427,569 40,903,881 50,337,069 74,978,471 74,978,471 -

RESERVED FUND BALANCE *
Flood Control 1,758,268 1,868,456 5,136,666 13,365,936 13,365,936 - Circulation Element Streets 6,669,831 8,432,847 10,839,926 17,155,974 17,155,974 - SR 78 Interchange Improvements 31,812,979 31,488,526 32,634,359 35,846,074 35,846,074 - Parks/Trails (3,477,839) (2,437,128) 102,060 6,610,690 6,610,690 - GIS 92,829 61,420 56,597 96,407 96,407 -
NPDES 1,256,799 1,195,384 1,253,922 1,486,754 1,486,754 - Habitat Conservation 314,703 294,376 313,539 416,636 416,636 - AVAILABLE FUND BALANCE - JUNE 30 $ (1) $ - $ - $ - $ - $ -

* See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 146 Other Restricted Funds City of San Marcos
PUBLIC FACILITIES FEES FUND- #402
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 33,805 $ 33,805 $ - 511002 Holiday Pay 916 916 -
511004 Vacation Payoff 40 40 -
511005 Sick Leave Payoff 1,368 1,368 -
511006 Stipends 45 45 -
511007 Auto Allowance 713 713 -
512000 Social Security 2,096 2,096 -
512001 Medicare 491 491 -
512004 Health Insurance 2,826 2,826 -
512010 PERS 2,695 2,695 -
512013 EBAP 315 315 -
Totals $ 45,310 $ 45,310 $ -
Transnet - Streets Fund
PURPOSE:

This fund is used to account for receipts and expenditures of money associated with the widening of State Highway 78 and other local public capital improvements.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 345,101 4,781,474 1,013,067 1,889,000 1,889,000 - Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 439 2,532 (2,055) 100 100 - Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 345,540 4,784,006 1,011,012 1,889,100 1,889,100 -

OPERATING EXPENDITURES
Salaries & Wages - 93 40,412 46,931 46,931 - Health Benefits - 30 450 10,601 10,601 -
Retirement Benefits - 9 696 4,493 4,493 -
Other Personnel Expenses - 6 3,781 4,659 4,659 - Contractual Services - - - - - -
Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES - 138 45,339 66,684 66,684 -

CIP PROJECT EXPENDITURES 1,494,307 3,459,606 100,000 - - -

TOTAL EXPENDITURES 1,494,307 3,459,744 145,339 66,684 66,684 -

REVENUE OVER/(UNDER) EXPENDITURES (1,148,767) 1,324,262 865,673 1,822,416 1,822,416 -

FUND BALANCE
Beginning Balance - July 1, restated (204,878) (1,353,645) (29,383) 836,290 836,290 - Revenue Over/(Under) Expenditures (1,148,767) 1,324,262 865,673 1,822,416 1,822,416 - Ending Balance - June 30 (1,353,645) (29,383) 836,290 2,658,706 2,658,706 -

RESERVED FUND BALANCE
Committed - Capital Projects * (1,353,645) (29,383) 836,290 2,658,706 2,658,706 -

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ -

* Does not reflect cash on hand at SANDAG programmed in the RTIP . See Capital Improvement Program Budget for project details regarding the use of monies from this fund.
148 Other Restricted Funds City of San Marcos
TRANSNET - STREETS FUND - #404
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 45,819 $ 45,819 $ - 511002 Holiday Pay 842 842 -
511009 Bilingual Pay 270 270 -
512000 Social Security 2,840 2,840 -
512001 Medicare 664 664 -
512004 Health Insurance 10,601 10,601 -
512010 PERS 4,493 4,493 -
512013 EBAP 1,155 1,155 -
Totals $ 66,684 $ 66,684 $ -
Regional Transportation
Congestion Improvement Program
PURPOSE:

This fund is used to account for receipts and expenditures to construct improvements on the Regional Arterial System, such as new or widened arterials, traffic signal coordination and other traffic improvements that contribute to the Regional Transportation Congestion Improvement Program (RTCIP), as required by the TransNet Extension Ordinance.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 173,760 17,857 (17,695) 84,000 84,000 - Developer Fees 890,385 328,796 1,037,649 2,782,297 2,782,297 - Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 1,064,145 346,653 1,019,954 2,866,297 2,866,297 -

TOTAL OPERATING EXPENDITURES - - - - - -

CIP PROJECT EXPENDITURES 15,031 1,511,870 1,000,000 - - -

TOTAL EXPENDITURES 15,031 1,511,870 1,000,000 - - -

REVENUE OVER/(UNDER) EXPENDITURES 1,049,114 (1,165,217) 19,954 2,866,297 2,866,297 -

FUND BALANCE
Beginning Balance - July 1, restated 4,794,585 5,843,699 4,678,482 4,698,436 4,698,436 - Revenue Over/(Under) Expenditures 1,049,114 (1,165,217) 19,954 2,866,297 2,866,297 - Ending Balance - June 30 5,843,699 4,678,482 4,698,436 7,564,733 7,564,733 -

RESERVED FUND BALANCE *
Capital Projects - Beginning Balance 1,782,300 6,941,297 6,941,297 6,941,297 6,941,297 - CIP New Appropriations 5,174,028 - - - - -
CIP Appropriation Adjustments - - - - - -
Capital Projects - Ending Balance 6,956,328 6,941,297 6,941,297 6,941,297 6,941,297 -

AVAILABLE FUND BALANCE - JUNE 30 $ (1,112,629) $ (2,262,815) $ (2,242,861) $ 623,436 $ 623,436 $ -

* Beginning in FY 2017-18, fund balance reflects both the committed appropriations for capital projects and operational reserves.

See Capital Improvement Program Budget for project details regarding the use of monies from this fund.

PAGE INTENTIONALLY LEFT BLANK

Trust/Agency Deposits
PURPOSE:

This fund is used to account receipts and expenditures associated with various agency deposits, including but not limited to funds earmarked for special uses such as developer deposits, event deposits and Senior Center Legacy Club donations.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

TOTAL REVENUES - - - - - -

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 31,883 - 50,000 50,000 50,000 - Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 70,000 70,000 - - - - TOTAL OPERATING EXPENDITURES 101,883 70,000 50,000 50,000 50,000 -

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 101,883 70,000 50,000 50,000 50,000 -

REVENUE OVER/(UNDER) EXPENDITURES (101,883) (70,000) (50,000) (50,000) (50,000) -

FUND BALANCE
Beginning Balance - July 1, restated 2,737,970 2,636,087 2,566,087 2,516,087 2,516,087 - Revenue Over/(Under) Expenditures (101,883) (70,000) (50,000) (50,000) (50,000) - Ending Balance - June 30 2,636,087 2,566,087 2,516,087 2,466,087 2,466,087 -

RESERVED FUND BALANCE *
Reserve for Trust/Agency Deposits 2,636,087 2,566,087 2,516,087 2,466,087 2,466,087 -

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ - 152 Other Restricted Funds City of San Marcos
TRUST/AGENCY DEPOSITS - #501
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521002 Other Contract Services $ 50,000 $ 50,000 $ - Totals $ 50,000 $ 50,000 $ -
Redevelopment Property
Tax Trust Fund
PURPOSE:

This fund is used to account for the administrative costs to administer the enforceable obligations of the Former Redevelopment Agency which is reported annually, as the Recognized Obligation Payments Schedule (ROPS), to the State of California Department of Finance for approval.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 27,813,577 $ 25,178,257 $ 25,160,146 $ 24,911,767 $ 24,911,767 $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 730,000 (133,342) 125,732 198,967 198,967 - Developer Fees - - - - - -
Miscellaneous Revenues ** 130,000 140,153 3,156,408 3,164,502 3,164,502 - Other Financing Sources - - - - - -
TOTAL REVENUES 28,673,577 25,185,068 28,442,286 28,275,236 28,275,236 -

OPERATING EXPENDITURES
Salaries & Wages 135,132 134,535 126,646 74,745 74,745 - Health Benefits 16,209 19,523 15,000 7,172 7,172 - Retirement Benefits 14,851 14,580 13,000 6,700 6,700 - Other Personnel Expenses 3,800 11,292 11,300 7,500 7,500 - Contractual Services 109,256 1,156,693 146,855 118,165 118,165 - Supplies & Services 513 - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service 27,334,164 25,178,257 27,882,253 27,900,844 27,900,844 - Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 27,613,925 26,514,880 28,195,054 28,115,126 28,115,126 -

CIP PROJECT EXPENDITURES 3,533,631 6,255,411 1,525,000 - - -

TOTAL EXPENDITURES 31,147,556 32,770,291 29,720,054 28,115,126 28,115,126 -

REVENUE OVER/(UNDER) EXPENDITURES (2,473,979) (7,585,223) (1,277,768) 160,110 160,110 -

FUND BALANCE
Beginning Balance - July 1, restated 55,929,394 53,455,415 45,870,192 44,592,424 44,592,424 - Revenue Over/(Under) Expenditures (2,473,979) (7,585,223) (1,277,768) 160,110 160,110 - Ending Balance - June 30 53,455,415 45,870,192 44,592,424 44,752,534 44,752,534 -

RESERVED FUND BALANCE *
Enforceable Obligations 19,298,773 17,968,960 18,096,192 16,319,615 16,319,615 - Capital Projects - Beginning Balance 36,925,290 34,156,643 27,901,232 26,496,232 26,496,232 - CIP New Appropriations 1,340,000 - 120,000 1,936,687 1,936,687 - CIP Appropriation Adjustments (575,017) - - - - - Capital Projects - Ending Balance 53,455,415 45,870,192 44,592,424 44,752,534 44,752,534 -

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ -

* See Capital Improvement Program Budget for project details regarding the use of monies from this fund. ** Increase in miscellaneous revenue related to ROPS 2018 pass though tax revenue refunding bond issuance for SMUSD 154 Other Restricted Funds City of San Marcos
REDEVELOPMENT PROPERTY TAX TRUST FUND - #560
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
560 511000 Salary & Wages (Full-Time) $ 69,900 $ 69,900 $ - 560 511002 Holiday Pay 4,000 4,000 -
560 511006 Stipends 45 45 -
560 511007 Auto Allowance 800 800 -
560 512000 Social Security 5,000 5,000 -
560 512001 Medicare 1,100 1,100 -
560 512004 Health Insurance 7,172 7,172 -
560 512010 PERS 6,700 6,700 -
560 512013 EBAP 1,200 1,200 -
560 512015 RHS 200 200 -
560 521000 City Attorney Services 24,000 24,000 - 560 521001 Consulting Services 64,000 64,000 -
560 521002 Other Contract Services 11,000 11,000 - 560 521007 Bond Service 19,165 19,165 -
560 571000 Principal-Bonds 16,413,613 16,413,613 - 560 571002 Principal-Other 2,500,000 2,500,000 - 560 571005 Amortization of Def Charges 20,000 20,000 - 560 572000 Interest-Bonds 8,802,231 8,802,231 - 560 572002 Interest-Other 165,000 165,000 -
Totals $ 28,115,126 $ 28,115,126 $ -
Creekside Marketplace
Enterprise Fund
PURPOSE:

This fund is used to account for the revenues and expenses, including capital cost, associated with the leasing of the Creekside Marketplace.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 600,973 582,916 712,200 941,247 941,247 - Fines & Forfeitures - - - - - -
Use of Money & Property 4,218,137 4,023,624 4,240,960 4,917,404 4,917,404 - Developer Fees - - - - - -
Miscellaneous Revenues 17,778 13,891 51,189 32,097 32,097 - Other Financing Sources - - - 1,800,000 1,800,000 - TOTAL REVENUES 4,836,888 4,620,431 5,004,349 7,690,748 7,690,748 -

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 299,094 322,078 364,702 436,973 436,973 - Supplies & Services 153,617 152,817 170,860 185,765 185,765 - Repair & Maintenance 567,635 249,440 1,349,212 2,949,385 2,949,385 - Utilities 146,965 155,509 184,987 140,041 140,041 - Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 3,671,915 3,494,429 3,613,153 3,978,584 3,978,584 - TOTAL OPERATING EXPENDITURES 4,839,226 4,374,273 5,682,914 7,690,748 7,690,748 -

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 4,839,226 4,374,273 5,682,914 7,690,748 7,690,748 -

REVENUE OVER/(UNDER) EXPENDITURES (2,339) 246,158 (678,565) - - -

FUND BALANCE
Beginning Balance - July 1, restated* 95,293,993 95,291,655 95,537,813 94,859,248 94,859,248 - Revenue Over/(Under) Expenditures (2,339) 246,158 (678,565) - - - Ending Balance - June 30 95,291,654 95,537,813 94,859,248 94,859,248 94,859,248 -

RESERVED FUND BALANCE - JUNE 30
Restricted Reserves 95,291,654 95,537,813 94,859,248 94,859,248 94,859,248 -

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ -

* Beginning balance has been restated to comply with Government Accounting Standards Board Statement No. 72. 156 Other Restricted Funds City of San Marcos
CREEKSIDE MARKETPLACE ENTERPRISE FUND - #601
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521000 City Attorney Services $ 77,945 $ 77,945 $ - 521002 Other Contract Services 6,000 6,000 -
521003 Insurance/Liability 116,612 116,612 -
521004 Security Guard Services 73,820 73,820 - 521014 Property Management Services 162,596 162,596 - 531004 Janitorial Services 185,765 185,765 -
541000 Building Repair & Maintenance 376,564 376,564 - 544003 Tenant Improvements 2,360,365 2,360,365 - 544004 Tree & Landscape 212,456 212,456 -
551000 Electric & Gas 58,981 58,981 -
552000 Water 81,060 81,060 -
581022 Broker/Lease Expense 478,584 478,584 -
582000 Operating Transfers Out 3,500,000 3,500,000 - Totals $ 7,690,748 $ 7,690,748 $ -
Vehicle & Equipment
Acquisition/Replacement Fund
PURPOSE:

This Fund is used to accumulate reserves for the replacement and purchase of City capital equipment.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - 691,331 - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 65,456 20,738 (2,675) 31,000 31,000 - Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - 467,519 - - - -
Annual Replacement/Rehab Transfers 1,568,342 - 1,036,084 253,069 253,069 - TOTAL REVENUES 1,633,798 488,257 1,724,740 284,069 284,069 -

EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 655,786 596,885 620,194 837,996 837,996 - Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) 1,263,167 774,791 1,485,513 885,000 885,000 - Debt Service 481,712 598,256 616,591 616,591 616,591 - Other Operating Expenses 177,163 142,500 142,500 142,500 142,500 - TOTAL OPERATING EXPENDITURES 2,577,828 2,112,432 2,864,798 2,482,087 2,482,087 -

REVENUE OVER/(UNDER) EXPENDITURES (944,030) (1,624,175) (1,140,058) (2,198,018) (2,198,018) -

FUND BALANCE
Beginning Balance - July 1 1,199,448 607,461 2,337,248 1,597,190 1,597,190 - Equity Balance Transfer Adjustments 352,043 3,353,962 400,000 - - - Revenue Over/(Under) Expenditures (944,030) (1,624,175) (1,140,058) (2,198,018) (2,198,018) - Ending Balance - June 30 607,461 2,337,248 1,597,190 (600,828) (600,828) -

RESERVED FUND BALANCE
Vehicle & Equipment Replacement 607,461 2,337,248 1,597,190 (600,828) (600,828) -

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ - 158 Other Restricted Funds City of San Marcos
VEHICLE & EQUIPMENT ACQUISITION/REPLACEMENT FUND - #602 Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521002 Other Contract Services $ 150,000 $ 150,000 $ -

EOC Equipment Upgrade 150,000
521024 Vehicle Rental & Maintenance Services 687,996 687,996 -

Light duty vehicle lease 687,996
561000 Capital Equipment 885,000 885,000 -

Patch truck (PW) 200,000
Rescue Gator and trailer 60,000
EMS-Ambulance Rechassis 450,000
Equipment for leased vehicles 20,000
Command vehicle 155,000
571002 Principal-Other 567,368 567,368 -

Rent payment #12-15 for two (2) type I engines 213,828 Rent payment #23-26 for tiller and engine 288,995
Rent payment #8-11 for type III engine 64,545
572002 Interest-Other 49,223 49,223 -

Rent payment #12-15 for two (2) Type I engines 32,315 Rent payment #8-11 for type III engine 8,797
Rent payment #23-26 for tiller and engine 8,111
582000 Operating Transfers Out 142,500 142,500 -

Totals $ 2,482,087 $ 2,482,087 $ -
City Facilities Replacement/
Rehabilitation Fund
PURPOSE:

This Fund is used to accumulate reserves for the replacement and/or rehabilitation of City facilities.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 121,687 7,322 (3,795) 50,000 50,000 - Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
Annual Replacement/Rehab Transfers - - 2,072,167 506,138 506,138 - TOTAL REVENUES 121,687 7,322 2,068,372 556,138 556,138 -

EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 68,260 171,867 179,235 275,000 275,000 - Supplies & Services - - - - - -
Repair & Maintenance 204,254 289 - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) 51,340 1,367 119,069 85,000 85,000 - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 323,853 173,523 298,304 360,000 360,000 -

CIP PROJECT EXPENDITURES 3,519 745,509 400,000 - - -

TOTAL EXPENDITURES 327,372 919,032 698,304 360,000 360,000 -

REVENUE OVER/(UNDER) EXPENDITURES (205,685) (911,710) 1,370,068 196,138 196,138 -

FUND BALANCE
Beginning Balance - July 1 4,041,660 3,835,975 4,832,186 6,202,254 6,202,254 - Equity Balance Transfer Adjustments - 1,907,921 - - - - Revenue Over/(Under) Expenditures (205,685) (911,710) 1,370,068 196,138 196,138 - Ending Balance - June 30 3,835,975 4,832,186 6,202,254 6,398,392 6,398,392 -

RESERVED FUND BALANCE *
Capital Projects - Beginning Balance 1,775,110 1,506,591 1,161,082 1,511,082 1,511,082 - CIP New Appropriations 400,000 1,375,000 750,000 2,000,000 2,000,000 - CIP Appropriation Adjustments (665,000) (975,000) - - - - Capital Projects - Ending Balance 1,506,591 1,161,082 1,511,082 3,511,082 3,511,082 -

AVAILABLE FUND BALANCE - JUNE 30 $ 2,329,384 $ 3,671,104 $ 4,691,172 $ 2,887,310 $ 2,887,310 $ -

* Beginning in FY 2017-18, fund balance reflects both the committed appropriations for capital projects and operational reserves.

See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 160 Other Restricted Funds City of San Marcos
CITY FACILITIES REPLACEMENT/REHABILITATION FUND - #603
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521012 Contract Maintenance Services $ 275,000 $ 275,000 $ - HVAC improvements at FS1 275,000
561000 Capital Equipment 85,000 85,000 -
Ergonomic requests & replacements 10,000
PW: New/replacement furniture 75,000
582000 Operating Transfers Out 800,000 800,000 - Totals $ 1,160,000 $ 1,160,000 $ -
City Infrastructure
Replacement/Rehabilitation Fund
PURPOSE:

This Fund is used to accumulate reserves for the replacement and/or rehabilitation of City infrastructure.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 165,762 (20,765) (9,580) 35,000 35,000 - Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
Annual Replacement/Rehab Transfers - - 2,072,167 506,138 506,138 - TOTAL REVENUES 165,762 (20,765) 2,062,587 541,138 541,138 -

EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 52,361 242,726 877,557 912,275 912,275 - Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 52,361 242,726 877,557 912,275 912,275 -

CIP PROJECT EXPENDITURES - 129,152 225,000 - - -

TOTAL EXPENDITURES 52,361 371,878 1,102,557 912,275 912,275 -

REVENUE OVER/(UNDER) EXPENDITURES 113,401 (392,643) 960,030 (371,137) (371,137) -

FUND BALANCE
Beginning Balance - July 1 5,818,557 5,579,915 4,695,193 5,255,223 5,255,223 - Equity Balance Transfer Adjustments (352,043) (492,079) (400,000) - - - Revenue Over/(Under) Expenditures 113,401 (392,643) 960,030 (371,137) (371,137) - Ending Balance - June 30 5,579,915 4,695,193 5,255,223 4,884,086 4,884,086 -

RESERVED FUND BALANCE *
Capital Projects - Beginning Balance 2,455,853 2,112,103 2,042,951 2,367,951 2,367,951 - CIP New Appropriations 150,000 60,000 1,200,000 1,100,000 1,100,000 - CIP Appropriation Adjustments (493,750) - (650,000) (200,000) (200,000) - Capital Projects - Ending Balance 2,112,103 2,042,951 2,367,951 3,267,951 3,267,951 -

AVAILABLE FUND BALANCE - JUNE 30 $ 3,467,812 $ 2,652,242 $ 2,887,272 $ 1,616,135 $ 1,616,135 $ -

* Beginning in FY 2017-18, fund balance reflects both the committed appropriations for capital projects and operational reserves.

See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 162 Other Restricted Funds City of San Marcos
CITY INFRASTRUCTURE REPLACEMENT/REHABILITATION FUND - #604 Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521012 Contract Maintenance Services $ 912,275 $ 912,275 $ - Montiel dog park 32,000
Park well feasibility assessment 62,500
Parks: Playground replacement 104,450
Parks: Irrigation controller upgrades 145,825
Walnut Grove Park arena maintenance 37,500
Parks: Shade sail replacement (Annual) 60,000
Inland railtrail lighting 60,000
Firewall upgrade 380,000
Parks: Site furnishing upgrades 30,000
Totals $ 912,275 $ 912,275 $ -
Real Property
Management Fund
PURPOSE:

This fund is used to account for the revenues and expenses, including capital cost, associated with the leasing of non- Creekside Marketplace City-Owned Property.

Budget Summary
FY 2022-23 Budget
Budget Category
FY 2019-20
Actual
FY 2020-21
Actual
FY 2021-22
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 293,758 450,469 515,750 397,243 397,243 - Fines & Forfeitures - - - - - -
Use of Money & Property 4,314,895 5,020,254 6,508,194 5,372,873 5,372,873 - Developer Fees - - - - - -
Miscellaneous Revenues 3,328 14,527 18,750 51,917 51,917 - Other Financing Sources - - - - - -
TOTAL REVENUES 4,611,981 5,485,250 7,042,694 5,822,033 5,822,033 -

EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 964,463 985,780 1,223,762 1,152,010 1,152,010 - Supplies & Services 320,622 376,101 332,419 491,328 491,328 - Repair & Maintenance 435,797 584,369 1,581,443 990,281 990,281 - Utilities 781,742 779,249 976,200 1,071,775 1,071,775 - Capital Expenditures (Non CIP) 1,223 - - - - - Debt Service - - - - - -
Other Operating Expenses 2,309,012 1,892,572 1,943,379 2,116,639 2,116,639 - TOTAL OPERATING EXPENDITURES 4,812,858 4,618,071 6,057,203 5,822,033 5,822,033 -

REVENUE OVER/(UNDER) EXPENDITURES (200,877) 867,179 985,491 - - -

FUND BALANCE
Beginning Balance - July 1 - (200,877) 666,302 1,651,793 1,651,793 - Equity Balance Transfer Adjustments - - - - - - Revenue Over/(Under) Expenditures (200,877) 867,179 985,491 - - - Ending Balance - June 30 (200,877) 666,302 1,651,793 1,651,793 1,651,793 -

RESERVED FUND BALANCE
Restricted Reserves (200,877) 666,302 1,651,793 1,651,793 1,651,793 -

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ - 164 Other Restricted Funds City of San Marcos
REAL PROPERTY MANAGEMENT FUND - #605
Expenditure Detail
FY 2022-23 Budget
Account Number/Name
FY 2022-23
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521000 City Attorney Services 44,000 44,000 -
650591 Cell Sites 17,000
650592 Ground Leases 6,000
650593 Industrial Leases 2,000
650594 Civic Center 19,000
521002 Other Contract Services 72,000 72,000 - 650592 Ground Leases 42,000
650594 Civic Center 30,000
521003 Insurance/Liability 323,113 323,113 -
650592 Ground Leases 48,424
650593 Industrial Leases 62,870
650594 Civic Center 211,818
521004 Security Guard Services 298,288 298,288 - 650592 Ground Leases 44,640
650593 Industrial Leases 3,648
650594 Civic Center 250,000
521014 Property Management Services 414,610 414,610 - 650591 Cell Sites 9,200
650592 Ground Leases 90,640
650593 Industrial Leases 38,197
650594 Civic Center 276,573
531004 Janitorial Services 491,328 491,328 -
650593 Industrial Leases 24,328
650594 Civic Center 467,000
541000 Building Repair & Maintenance 785,487 785,487 - 650593 Industrial Leases 188,232
650594 Civic Center 597,255
544004 Tree & Landscape 204,794 204,794 -
650592 Ground Leases 780
650593 Industrial Leases 68,354
650594 Civic Center 135,660
551000 Electric & Gas 982,681 982,681 -
650593 Industrial Leases 277,270
650594 Civic Center 705,411
552000 Water 89,094 89,094 -
650593 Industrial Leases 7,494
650594 Civic Center 81,600
581010 Property Taxes & Special Assessments 33,880 33,880 - 650592 Ground Leases 9,880
650594 Civic Center 24,000
581022 Broker/Lease Expense 82,759 82,759 -
650591 Cell Sites 32,912
650594 Civic Center 49,847
582000 Operating Transfers Out 2,000,000 2,000,000 - Totals $ 5,822,034 $ 5,822,034 $ -
Projected Fund
Balance Summaries

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City of San Marcos Projected Fund Balance Summaries 167 PROJECTED FUND BALANCE SUMMARY - FISCAL YEAR 2021-22

Fund
Balances
7/1/21
Equity
Transfers
Revenues
& Other
Funding
Sources
Expenditures
& Other
Funding Uses
Revenues
(Over/
Under)
Expenditures
Projected
Fund
Balances
6/30/22
GENERAL FUND * $ 49,528,592 $ (1,800,000) $ 81,610,579 $ (85,450,605) $ (3,840,026) $ 43,888,566

SPECIAL REVENUE FUNDS
Gas Tax * 3,037,437 - 2,544,915 (2,393,867) 151,048 $ 3,188,485 Traffic Safety * 1,208,992 - 146,561 (306,830) (160,269) $ 1,048,723 Lighting & Landscaping Maintenance
District 19,134 - 1,134,445 (1,171,236) (36,791) $ (17,657) City Affordable Housing * 17,226,580 - 2,523,051 (5,727,500) (3,204,449) $ 14,022,131 CFD 98-02 Lighting & Landscaping * 16,784,147 - 6,926,985 (7,044,149) (117,164) $ 16,666,983 Senior Nutrition Grant (14,383) - 297,700 (349,955) (52,255) $ (66,638) CDBG * 483,078 - 1,340,790 (1,126,878) 213,912 $ 696,990 Center Dr Maintenance District 117,805 - 21,697 (3,570) 18,127 $ 135,932 CALHOME Grant 145,709 - 201,567 (50,000) 151,567 $ 297,276 CFD 2011-01 Congestion Management 3,054,258 - 688,320 (2,000) 686,320 $ 3,740,578 PEG * 1,500,744 - 127,898 (100,000) 27,898 $ 1,528,642 Art in Public Places 984,359 - 55,726 (85,000) (29,274) $ 955,085 RMRA * 2,170,087 - 1,979,879 (120,000) 1,859,879 $ 4,029,966 San Marcos Successor Housing Agency 23,718,764 - 1,944,563 (965,290) 979,273 $ 24,698,037

DEBT SERVICE FUND
Lease Revenue Bonds 433,866 - 538,005 (392,395) 145,610 579,476

CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees * 40,903,882 - 9,676,462 (243,275) 9,433,187 50,337,069 Transnet - Streets * (29,383) - 1,011,012 (145,339) 865,673 836,290 RTCIP * 4,678,482 - 1,019,954 (1,000,000) 19,954 4,698,436

FIDUCIARY FUND
Trust/Agency Deposits 2,566,087 - - (50,000) (50,000) 2,516,087 Redevelopment Property Tax Trust Fund * 45,870,192 - 28,442,286 (29,720,054) (1,277,768) 44,592,424

ENTERPRISE FUND
Creekside Marketplace 95,537,813 - 5,004,349 (5,682,914) (678,565) 94,859,248 Real Property Management 666,302 - 7,042,694 (6,057,203) 985,491 1,651,793

INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement 2,337,248 400,000 1,724,740 (2,864,798) (1,140,058) 1,597,190 City Facilities Replacement/Rehabilitation * 4,832,186 - 2,068,372 (698,304) 1,370,068 6,202,254 City Infrastructure Replacement/
Rehabilitation * 4,695,193 (400,000) 2,062,587 (1,102,557) 960,030 5,255,223

TOTALS - ALL FUNDS $ 322,457,171 $ (1,800,000) $ 160,135,137 $ (152,853,719) $ 7,281,418 $ 327,938,589

* See Capital Improvement Program - Summary by Funding Source for FY 2022-23 appropriations committed from these funds. Appropriations committed for capital projects are reflected on the individual fund pages in the fund balance reserves. 168 Projected Fund Balance Summaries City of San Marcos PROJECTED FUND BALANCE SUMMARY - FISCAL YEAR 2022-23

Projected
Fund
Balances
7/1/22
Equity
Transfers
Revenues
& Other
Funding
Sources
Expenditures
& Other
Funding Uses
Revenues
(Over/
Under)
Expenditures
Projected
Fund
Balances
6/30/23
GENERAL FUND * $ 47,728,592 $ - $ 83,136,384 $ (89,423,393) $ (6,287,009) $ 41,441,583

SPECIAL REVENUE FUNDS
Gas Tax * 3,188,485 - 2,850,247 (2,147,618) 702,629 3,891,114 Traffic Safety * 1,048,723 - 131,000 (185,000) (54,000) 994,723 Lighting & Landscaping Maintenance
District (17,657) - 1,190,000 (1,612,347) (422,347) (440,004) City Affordable Housing * 14,022,131 - 2,594,500 (5,828,500) (3,234,000) 10,788,131 CFD 98-02 Lighting & Landscaping * 16,666,983 - 7,769,000 (8,454,552) (685,552) 15,981,431 Senior Nutrition Grant (66,638) - 294,265 (404,659) (110,394) (177,032) CDBG * 696,990 - 1,055,788 (619,529) 436,259 1,133,249 Center Dr Maintenance District 135,932 - 26,000 (47,020) (21,020) 114,912 CALHOME Grant 297,276 - 113,000 (200,000) (87,000) 210,276 CFD 2011-01 Congestion Management 3,740,578 - 710,500 (2,000) 708,500 4,449,078 PEG * 1,528,642 - 160,000 (100,000) 60,000 1,588,642 Art in Public Places 955,085 - 33,000 (185,000) (152,000) 803,085 RMRA * 4,029,966 - 2,220,172 - 2,220,172 6,250,138 San Marcos Successor Housing Agency 24,698,037 - 1,859,000 (1,794,670) 64,330 24,762,367

DEBT SERVICE FUND
Lease Revenue Bonds 579,476 - 554,800 (389,296) 165,504 744,980

CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees * 50,337,069 - 24,686,712 (45,310) 24,641,402 74,978,471 Transnet - Streets * 836,290 - 1,889,100 (66,684) 1,822,416 2,658,706 RTCIP * 4,698,436 - 2,866,297 - 2,866,297 7,564,733

FIDUCIARY FUND
Trust/Agency Deposits 2,516,087 - - (50,000) (50,000) 2,466,087 Redevelopment Property Tax Trust Fund * 44,592,424 - 28,275,236 (28,115,126) 160,110 44,752,534

ENTERPRISE FUND
Creekside Marketplace 94,859,248 - 7,690,748 (7,690,748) - 94,859,248 Real Property Management 1,651,793 - 5,822,033 (5,822,033) - 1,651,793

INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement 1,597,190 - 284,069 (2,482,087) (2,198,018) (600,828) City Facilities Replacement/Rehabilitation * 6,202,254 - 556,138 (360,000) 196,138 6,398,392 City Infrastructure Replacement/
Rehabilitation * 5,255,223 - 541,138 (912,275) (371,137) 4,884,086

TOTALS - ALL FUNDS $ 331,778,615 $ - $ 177,309,127 $ (156,937,847) $ 20,371,280 $ 352,149,895

Capital Improvement
Projects Program

PAGE INTENTIONALLY LEFT BLANK

Capital Improvement
Projects Program
INTRODUCTION AND OVERVIEW:

The FY 2023-2027 Capital Improvement Projects (CIP) Program is a five-year appropriation plan that provides the City with a financial strategy for infrastructure improvements. Major capital improvements can require multiple years to strategically plan, design, fund, and eventually construct or execute. The CIP is updated annually to add new appropriations and/or projects, while evaluating priorities, new requirements and new sources of funding. The program as a whole coordinates the identification of dependable funding sources with the implementation of projects for currently evaluated needs and priorities.

PROCESS:

The CIP process is a cooperative effort involving several departments within the City. The budget staff begins the process annually in December. A form is completed for projects and includes a project description, schedule, and requested funding.

Projects are then grouped into nine major categories including Bridges, Creek District, Environmental, Landscape, Parks, Planning, Storm Drain, Streets and Traffic.

Concurrently, staff works to estimate the revenues for each funding source over the five-year span of the program. Based on available funding by category, and priority ranking, projects are then programmed as funding allows. Final adoption of the CIP occurs during a public meeting in June. All changes made during the public process are incorporated into the adopted budget document which is published on the City website and distributed to City Staff.

FUNDING SOURCES:

Funding for the CIP comes from a variety of funding sources including Federal, State, developer and local funding. Most of these funds are earmarked for a specific purpose and cannot be used to offset operating costs.

PROPOSED BUDGET APPROPRIATIONS:

The proposed Fiscal Year 2022-23 CIP appropriations are approximately $14.1 million. The forecasted five-year appropriations are $20.2 million.

The FY 2023-2027 CIP program reflects the actions taken by Council and developed in accordance with Council adopted policies and guiding documents (such as, but not limited to the City’s General Plan, Master Plans, Specific Plans, Regional Transportation Plan) as well as generally accepted accounting principles.

The CIP includes funding for projects and programs in various geographic areas of the City. 172 Capital Improvement Projects Program City of San Marcos CIP Project by Type - Planned Future Appropriations
Infrastructure Preservation
Infrastructure Preservation
& Deferred Maint.
& Deferred Maint.

95.5%

95.5%
Infrastructure Preservation
& Deferred Maint.

95.5%
Storm Drainage
Storm Drainage

2.0%

2.0%
Storm Drainage

2.0%
Creek District
Creek District

0.5%

0.5%
Creek District

0.5%
Parks, Trails & Landscape
Parks, Trails & Landscape

2.0%

2.0%
Parks, Trails & Landscape

2.0%
CIP Project by Funding Source - Planned Future Appropriations TransNet
TransNet

72.8%

72.8%
TransNet

72.8%
Bond Proceeds
Bond Proceeds

1.5%

1.5%
Bond Proceeds

1.5%
Gas Tax
Gas Tax

10.5%

10.5%
Gas Tax

10.5%
Other
Other

9.2%

9.2%
Other

9.2%
CDBG
CDBG

5.1%

5.1%
CDBG

5.1% PFF
PFF

0.9%

0.9%
PFF

0.9%
City of San Marcos Capital Improvement Projects Program 173 CIP Project Summary by Type
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2022-23
Budget
Appropriation
Total Future
Appropriation Total Budget

CREEK DISTRICT
88263 San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements
28,034,472 1,080,740 1,080,740 - 29,115,212 88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements 38,424,911 1,789,280 1,789,280 - 40,214,191

88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control
11,611,028 735,947 735,947 - 12,346,975
88505 San Marcos Creek Specific Plan: Creekside Drive and Pad Grading 14,613,449 - - - 14,613,449

88507 San Marcos Creek Specific Plan: Promenade Construction 4,344,690 - - - 4,344,690 88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation 11,834,886 - 100,000 100,000 12,034,886

TOTAL CREEK DISCTRICT 108,863,436 3,605,967 3,705,967 100,000 112,669,403

FACILITIES
FC002 Exterior Metal Painting 250,000 - - - 250,000 FC004 Structure Removal Project 120,000 - - - 120,000 FC006 Apparatus Storage: Fire Station 3 900,000 - - - 900,000 FC007 Community Center Audio/Visual Improvements 850,000 - - - 850,000 FC009 Civic Center & SMETC Complex Improvements 845,965 - - - 845,965 FC010 Fire Station 3 Upgrades 100,000 150,000 150,000 - 250,000 FC011 Las Posas Pool Storage 350,000 - - - 350,000 FC012 Cardiac Monitors and Tow Vehicle 400,000 (150,000) - - 400,000 FC013 Future Fire Station Feasibility Study - 250,000 250,000 - 250,000 FC014 Clarifier Replacement - 800,000 800,000 - 800,000 FC015 City Hall Waterproofing - 1,000,000 1,000,000 - 1,000,000 FC016 City Hall Elevator Updates - 1,000,000 1,000,000 - 1,000,000

TOTAL FACILITIES 3,815,965 3,050,000 3,200,000 - 7,015,965

PARKS
PK001 Sunset Park & Mission Sports Park Synthetic Turf Replacement 424,187 - - - 424,187 PK006 Rancho Coronado Park Improvements 1,831,500 - - - 1,831,500 PK007 Southlake Phase 2 1,575,000 - - - 1,575,000 PK008 Richmar Park Phase 2 - - 400,000 400,000 800,000 PK009 Bradley Park Pump Track 236,484 800,000 800,000 - 1,036,484 PK010 Connors Park Synthetic Turf 800,000 - - - 800,000

TOTAL PARKS 4,867,171 800,000 1,200,000 400,000 6,467,171

PLANNING
84003 Public Facility Financing Plan Update 625,000 - - - 625,000 84004 Asset Management Program Development 350,000 - - - 350,000 PL001 General Plan Update 2,219,936 - - - 2,219,936 PL002 Housing, Environmental Justice & Safety Element Updates 450,000 - - - 450,000 PL003 Electronic Plan Reviews 310,000 - - - 310,000 PL004 Trash Amendment 250,000 - - - 250,000

TOTAL PLANNING 4,204,936 - - - 4,204,936
174 Capital Improvement Projects Program City of San Marcos CIP Project Summary by Type (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2022-23
Budget
Appropriation
Total Future
Appropriation Total Budget

STORM DRAINS
88214 Channel Widening South of Grand Avenue 4,166,261 - 20,000 395,000 4,581,261

TOTAL STORM DRAINS 4,166,261 - 20,000 395,000 4,581,261

STREETS
86002 San Marcos Boulevard at Discovery Street Intersection Improvements
3,425,170 - - - 3,425,170
88005 Woodland Parkway Hwy 78 Interchange and Barham Dr.

Widening 17,419,943 - - - 17,419,943

88179 South Santa Fe - Smilax to Bosstick 7,199,808 - - - 7,199,808 ST001 Annual Surface Seal Project FY19 - FY23 5,836,856 - 350,000 - 6,186,856 ST004 Mission/Mulberry Drainage Improvement 1,864,132 4,635,868 - - 1,864,132 ST005 San Marcos Blvd. Reconstruction 3,133,000 - 1,985,586 6,481,414 11,600,000 ST007 Discovery St. from Craven to Twin Oaks 21,000,000 - - - 21,000,000 ST008 Twin Oaks Valley Rd. & Barham Dr. Improvements 8,500,000 - - - 8,500,000 ST009 Citywide ADA Infrastructure Improvements 2,611,461 96,881 214,031 634,300 3,459,792 ST010 Palomar College/Mission Pedestrian Enhancements 400,000 - - - 400,000 ST011 Annual Surface Seal Project FY24-FY27 - - 2,000,000 8,000,000 10,000,000 ST012 Olive Street Bridge 600,000 300,000 59,000 1,841,000 2,500,000 ST013 Sycamore Drive Road Improvements 850,000 - - - 850,000 ST014 Rancho Santa Fe Pavement Restoration - 3,000,000 698,000 2,302,000 3,000,000

TOTAL STREETS 72,840,370 8,032,749 5,306,617 19,258,714 97,405,701

TRAFFIC
88532 Traffic Management System Enhancement 2,625,600 - - - 2,625,600 TR004 Grand Avenue Traffic Improvements 310,715 - - - 310,715 TR005 Adaptive Traffic Control System/Citywide Traffic Study 189,000 37,800 37,800 - 226,800 TR008 Retroreflective Backplate 50,000 - 674,000 - 724,000 TR007 Local Roadway Safety Plan 80,000 - - - 80,000

TOTAL TRAFFIC 3,255,315 37,800 711,800 - 3,967,115

TOTAL CIP $ 202,013,454 $ 15,526,516 $ 14,144,384 $ 20,153,714 $ 236,311,552 City of San Marcos Capital Improvement Projects Program 175 CIP Project Summary by Funding Source
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2022-23
Budget
Appropriation
Total Future
Appropriation Total Budget

GENERAL FUND (100)
88507 San Marcos Creek Specific Plan: Promenade Construction 55,000 - - - 55,000 PK001 Sunset Park & Mission Sports Park Synthetic Turf Replacement 343,140 - - - 343,140 PL001 General Plan Update 2,219,936 - - - 2,219,936 PL002 Housing, Environmental Justice & Safety Element Updates 120,000 - - - 120,000 ST008 Twin Oaks Valley Rd. & Barham Dr. Improvements 4,182,169 - - - 4,182,169 TR004 Grand Avenue Traffic Improvements 310,715 - - - 310,715

TOTAL GENERAL FUND (100) 7,230,960 - - - 7,230,960

GAS TAX FUND (200)
88179 South Santa Fe - Smilax to Bosstick 1,445,000 - - - 1,445,000 88532 Traffic Management System Enhancement 637,552 - - - 637,552 ST001 Annual Surface Seal Project FY19 - FY23 429,542 - 100,000 - 529,542 ST005 San Marcos Blvd. Reconstruction 1,200,000 - - - 1,200,000 ST011 Annual Surface Seal Project FY24-FY27 - - - 2,106,126 2,106,126 ST013 Sycamore Drive Road Improvements 850,000 - - - 850,000

TOTAL GAS TAX FUND (200) 4,562,094 - 100,000 2,106,126 6,768,220

TRAFFIC SAFETY FUND (201)
88179 South Santa Fe - Smilax to Bosstick 4,284 - - - 4,284 ST001 Annual Surface Seal Project FY19 - FY23 413,200 - - - 413,200 TR005 Adaptive Traffic Control System/Citywide Traffic Study 100,000 37,800 37,800 - 137,800 TR007 Local Roadway Safety Plan 8,000 - - - 8,000

TOTAL TRAFFIC SAFETY FUND (201) 525,484 37,800 37,800 - 563,284

CITY AFFORDABLE HOUSING FUND (203)
PL002 Housing, Environmental Justice & Safety Element Updates 30,000 - - - 30,000

TOTAL CITY AFFORDABLE HOUSING FUND (203) 30,000 - - - 30,000

CFD 98-02 LIGHTING & LANDSCAPING FUND (205)
PK001 Sunset Park & Mission Sports Park Synthetic Turf
Replacement
81,047 - - - 81,047

TOTAL CFD 98-02 LIGHTING & LANDSCAPING FUND (205) 81,047 - - - 81,047

CDBG FUND (207)
PK008 Richmar Park Phase 2 - - 400,000 400,000 800,000 ST009 Citywide ADA Infrastructure Improvements 2,476,461 96,881 214,031 634,300 3,324,792

TOTAL CDBG FUND (207) 2,476,461 96,881 614,031 1,034,300 4,124,792

176 Capital Improvement Projects Program City of San Marcos CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2022-23
Budget
Appropriation
Total Future
Appropriation Total Budget

PEG FUNDS (216)
FC007 Community Center Audio/Visual Improvements 850,000 - - - 850,000

TOTAL PEG FUNDS (216) 850,000 - - - 850,000

RMRA FUNDS (219)
ST001 Annual Surface Seal Project FY19 - FY23 4,485,005 - - - 4,485,005

TOTAL RMRA FUNDS (219) 4,485,005 - - - 4,485,005

PUBLIC FACILITIES FEES FUND (402)
84003 Public Facility Financing Plan Update 625,000 - - - 625,000 86002 San Marcos Boulevard at Discovery Street Intersection Improvements 1,515,000 - - - 1,515,000

88005 Woodland Parkway Hwy 78 Interchange and Barham Dr.

Widening
16,236,720 - - - 16,236,720
88179 South Santa Fe - Smilax to Bosstick 1,463,910 - - - 1,463,910 88214 Channel Widening South of Grand Avenue 1,422,752 - - 190,000 1,612,752 88263 San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements 24,708 - - - 24,708

88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements
6,173,601 - - - 6,173,601
88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation 208,800 - - - 208,800

PK006 Rancho Coronado Park Improvements 350,000 - - - 350,000 PK007 Southlake Phase 2 1,575,000 - - - 1,575,000 ST004 Mission/Mulberry Drainage Improvement 1,864,132 4,635,868 - - 1,864,132 ST007 Discovery St. from Craven to Twin Oaks 19,025,972 - - - 19,025,972 ST008 Twin Oaks Valley Rd. & Barham Dr. Improvements 4,317,831 - - - 4,317,831 ST009 Citywide ADA Infrastructure Improvements 135,000 - - - 135,000

TOTAL PUBLIC FACILITIES FEES FUND (402) 54,938,426 4,635,868 - 190,000 55,128,426

TRANSNET - HIGHWAY FUNDS (403)
88179 South Santa Fe - Smilax to Bosstick 580,000 - - - 580,000

TOTAL TRANSNET - HIGHWAY FUNDS (403) 580,000 - - - 580,000

TRANSNET - STREETS FUNDS (404)
86002 San Marcos Boulevard at Discovery Street Intersection Improvements
350,000 - - - 350,000
88005 Woodland Parkway Hwy 78 Interchange and Barham Dr.

Widening 600,000 - - - 600,000

88179 South Santa Fe - Smilax to Bosstick 308,156 - - - 308,156 88263 San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements 1,324,723 - - - 1,324,723

88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements
2,964,894 1,789,280 1,789,280 - 4,754,174
88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control 3,954,800 - - - 3,954,800

88505 San Marcos Creek Specific Plan: Creekside Drive and Pad Grading
2,771,603 - - - 2,771,603
88532 Traffic Management System Enhancement 1,488,048 - - - 1,488,048 City of San Marcos Capital Improvement Projects Program 177 CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2022-23
Budget
Appropriation
Total Future
Appropriation Total Budget
ST001 Annual Surface Seal Project FY19 - FY23 - - 250,000 - 250,000 ST005 San Marcos Blvd. Reconstruction 1,933,000 - 1,985,586 4,625,586 8,544,172 ST011 Annual Surface Seal Project FY24-FY27 - - 2,000,000 5,893,874 7,893,874 ST012 Olive Street Bridge 600,000 300,000 59,000 1,841,000 2,500,000 ST014 Rancho Santa Fe Pavement Restoration - 3,000,000 698,000 2,302,000 3,000,000

TOTAL TRANSNET - STREETS FUNDS (404) 16,295,224 5,089,280 6,781,866 14,662,460 37,739,550

REGIONAL TRANSPORTATION CONGESTION IMPROVEMENT PROGRAM (408) 88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control
4,982,300 - - - 4,982,300
ST005 San Marcos Blvd. Reconstruction - - - 1,855,828 1,855,828 ST007 Discovery St. from Craven to Twin Oaks 1,974,028 - - - 1,974,028

TOTAL REGIONAL TRANSPORTATION CONGESTION IMPROVEMENT
PROGRAM (408) 6,956,328 - - 1,855,828 8,812,156

DEVELOPER CONTRIBUTION/IN-LIEU (410)
86002 San Marcos Boulevard at Discovery Street Intersection Improvements
1,480,170 - - - 1,480,170
88263 San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements 124,700 - - - 124,700

88507 San Marcos Creek Specific Plan: Promenade Construction 1,430,000 - - - 1,430,000 PK006 Rancho Coronado Park Improvements 141,500 - - - 141,500 PK009 Bradley Park Pump Track - 800,000 800,000 - 800,000 ST010 Palomar College/Mission Pedestrian Enhancements 400,000 - - - 400,000 TR005 Adaptive Traffic Control System/Citywide Traffic Study 89,000 - - - 89,000

TOTAL DEVELOPER CONTRIBUTION/IN-LIEU (410) 3,665,370 800,000 800,000 - 4,465,370

GRANT/OTHER FUNDING (411)
86002 San Marcos Boulevard at Discovery Street Intersection Improvements
80,000 - - - 80,000
88263 San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements 20,642,683 - - - 20,642,683

88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements
26,311,382 - - - 26,311,382
88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control 735,947 - - - 735,947

88507 San Marcos Creek Specific Plan: Promenade Construction 1,000,000 - - - 1,000,000 88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation 1,937,803 - - - 1,937,803

FC012 Cardiac Monitors and Tow Vehicle 400,000 (150,000) - - 400,000 PK009 Bradley Park Pump Track 236,484 - - - 236,484 PL002 Housing, Environmental Justice & Safety Element Updates 300,000 - - - 300,000 PL003 Electronic Plan Reviews 310,000 - - - 310,000 FC013 Future Fire Station Feasibility Study - 250,000 250,000 - 250,000 TR008 Retroreflective Backplate 50,000 - 674,000 - 724,000 TR007 Local Roadway Safety Plan 72,000 - - - 72,000

TOTAL GRANT/OTHER FUNDING (411) 52,076,299 100,000 924,000 - 53,000,299 178 Capital Improvement Projects Program City of San Marcos CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2022-23
Budget
Appropriation
Total Future
Appropriation Total Budget

TIF FUNDS (412)
88179 South Santa Fe - Smilax to Bosstick 82,000 - - - 82,000

TOTAL TIF FUNDS (412) 82,000 - - - 82,000

SUCCESSOR AGENCY NO. 2 BOND (560552)
88263 San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements
1,801,484 - - - 1,801,484
88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements 57 - - - 57

88505 San Marcos Creek Specific Plan: Creekside Drive and Pad Grading
9,578,244 - - - 9,578,244
88507 San Marcos Creek Specific Plan: Promenade Construction 1,740,015 - - - 1,740,015 88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation
3,882,800 - - - 3,882,800

TOTAL SUCCESSOR AGENCY NO. 2 BOND (560552) 17,002,600 - - - 17,002,600

SUCCESSOR AGENCY NO. 3 BOND (560553)
88214 Channel Widening South of Grand Avenue 2,292,908 - 20,000 205,000 2,517,908 88263 San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements 4,116,174 1,080,740 1,080,740 - 5,196,914

88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements
2,969,727 - - - 2,969,727
88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control 1,916,953 735,947 735,947 - 2,652,900

88505 San Marcos Creek Specific Plan: Creekside Drive and Pad Grading
2,263,602 - - - 2,263,602
88507 San Marcos Creek Specific Plan: Promenade Construction 117,935 - - - 117,935 88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation
5,805,483 - 100,000 100,000 6,005,483
PK006 Rancho Coronado Park Improvements 1,340,000 - - - 1,340,000

TOTAL SUCCESSOR AGENCY NO. 3 BOND (560553) 20,822,782 1,816,687 1,936,687 305,000 23,064,469

FACILITIES REPLACEMENT/REHABILITATION FUND (603)
84004 Asset Management Program Development 150,000 - - - 150,000 FC004 Structure Removal Project 120,000 - - - 120,000 FC009 Civic Center & SMETC Complex Improvements 845,965 - - - 845,965 FC011 Las Posas Pool Storage 100,000 - - - 100,000 PK010 Connors Park Synthetic Turf 800,000 - - - 800,000 PL004 Trash Amendment 250,000 - - 250,000 FC015 City Hall Waterproofing - 1,000,000 1,000,000 - 1,000,000 FC016 City Hall Elevator Updates - 1,000,000 1,000,000 - 1,000,000

TOTAL FACILITIES REPLACEMENT/REHABILITATION FUND (603) 2,265,965 2,000,000 2,000,000 - 4,265,965

INFRASTRUCTURE FUNDS (604)
84004 Asset Management Program Development 200,000 - - - 200,000 88532 Traffic Management System Enhancement 500,000 - - - 500,000 FC002 Exterior Metal Painting 250,000 - - - 250,000 City of San Marcos Capital Improvement Projects Program 179 CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2022-23
Budget
Appropriation
Total Future
Appropriation Total Budget
FC006 Apparatus Storage: Fire Station 3 900,000 - - - 900,000 FC010 Fire Station 3 Upgrades 100,000 150,000 150,000 - 250,000 FC011 Las Posas Pool Storage 250,000 - - - 250,000 ST001 Annual Surface Seal Project FY19 - FY23 509,109 - - - 509,109 FC014 Clarifier Replacement - 800,000 800,000 - 800,000

TOTAL INFRASTRUCTURE FUNDS (604) 2,709,109 950,000 950,000 - 3,659,109

FORMER SAN MARCOS REDEVELOPMENT AGENCY (943)
88005 Woodland Parkway Hwy 78 Interchange and Barham Dr.

Widening
583,223 - - - 583,223
88179 South Santa Fe - Smilax to Bosstick 3,316,458 - - - 3,316,458 88214 Channel Widening South of Grand Avenue 450,601 - - - 450,601 88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements 5,250 - - - 5,250

88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control
21,028 - - - 21,028
88507 San Marcos Creek Specific Plan: Promenade Construction 1,740 - - - 1,740

TOTAL FORMER SAN MARCOS REDEVELOPMENT AGENCY (943) 4,378,300 - - - 4,378,300

TOTAL CIP $ 202,013,454 $ 15,526,516 $ 14,144,384 $ 20,153,714 $ 236,311,552

PAGE INTENTIONALLY LEFT BLANK

City of San Marcos Capital Improvement Projects Program 181

CAPITAL IMPROVEMENT PROJECT - PLANNING

Public Facility Financing Plan Update
Project Code Project Type Project Category Target Completion Responsible Dept. 84003 Planning Improvement Fall 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2015-16 Design $625,000 N/A

Project Description:

This project plans to update the City Public Facility Financing Plan to establish a revised impact fee structure for future development.

Budget & Expense Summary:

Prior Approved Budget: $ 625,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 625,000

Expended/Encumbered as of June 30, 2022 $ 321,936
Available Budget as of June 30, 2022 $ 303,064

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
PFF (FC ) $ 115,000 $ - $ - $ - $ - $ - $ 115,000 PFF (HC ) $ 47,500 $ - $ - $ - $ - $ - $ 47,500
PFF (NPDES) $ 92,500 $ - $ - $ - $ - $ - $ 92,500 PFF (Cir Streets) $ 115,000 $ - $ - $ - $ - $ - $ 115,000 PFF (SR78) $ 115,000 $ - $ - $ - $ - $ - $ 115,000 PFF (Parks/Trails ) $ 92,500 $ - $ - $ - $ - $ - $ 92,500 PFF (GIS) $ 47,500 $ - $ - $ - $ - $ - $ 47,500
Totals $ 625,000 $ - $ - $ - $ - $ - $ 625,000
Total Project Cost $ 625,000

182 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PLANNING

Asset Management Program Development
Project Code Project Type Project Category Target Completion Responsible Dept. 84004 Planning Improvement Fall 2024 Public Works
Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2016-17 Design $350,000 N/A

Project Description:

This project will develop a comprehensive program to understand the City’s long-term infrastructure maintenance and replacement needs.

This will ensure proper prioritization and efficiency when it comes to maintaining and replacing City assets in the long term.

Budget & Expense Summary:

Prior Approved Budget: $ 350,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 350,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 350,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 150,000 $ - $ - $ - $ - $ - $ 150,000 Infrastructure Replacement/
Rehab $ 200,000 $ - $ - $ - $ - $ - $ 200,000
Totals $ 350,000 $ - $ - $ - $ - $ - $ 350,000
Total Project Cost $ 350,000

City of San Marcos Capital Improvement Projects Program 183

CAPITAL IMPROVEMENT PROJECT - STREETS

San Marcos Boulevard at Discovery Street Intersection Improvements Project Code Project Type Project Category Target Completion Responsible Dept. 86002 Streets Improvement Fall 2022 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2014-15 $3,425,170 SM67

Project Description:

This project will adjust the intersection at San Marcos Boulevard and Discovery Street to eliminate the free-right turn from San Marcos Boulevard to Discovery Street. The project will also widen San Marcos Boulevard in the westbound (towards Carlsbad) direction, for approximately 900 feet approaching the intersection.

Budget & Expense Summary:

Prior Approved Budget: $ 3,425,170
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 3,425,170

Expended/Encumbered as of June 30, 2022 $ 3,069,577
Available Budget as of June 30, 2022 $ 355,593

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Developer Deposit $ 1,480,170 $ - $ - $ - $ - $ - $ 1,480,170 Other Agency $ 80,000 $ - $ - $ - $ - $ - $ 80,000 PFF (Cir Streets) $ 1,515,000 $ - $ - $ - $ - $ - $ 1,515,000 TransNet LSI $ 350,000 $ - $ - $ - $ - $ - $ 350,000 Totals $ 3,425,170 $ - $ - $ - $ - $ - $ 3,425,170 Total Project Cost $ 3,425,170

184 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STREETS

Woodland Parkway Hwy 78 Interchange and Barham Dr. Widening Project Code Project Type Project Category Target Completion Responsible Dept. 88005 Streets Improvement Summer 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2010-11 Design $17,419,943 SM24

Project Description:

This project includes reconstruction of the State Route 78 overcrossing at Woodland Parkway, reconfiguration of on/off ramps, widening and realigning portions of Woodland Parkway, Barham Drive, and Rancheros Drive. Caltrans has assumed design and construction services, completing this project and future funding amounts, as well as the total project cost, are still being determined based on ongoing discussions between agencies.

Budget & Expense Summary:

Prior Approved Budget: $ 17,419,943
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 17,419,943

Expended/Encumbered as of June 30, 2022 $ 11,475,942
Available Budget as of June 30, 2022 $ 5,944,001

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
PFF (SR78) $ 16,236,720 $ - $ - $ - $ - $ - $ 16,236,720 TransNet LSI $ 600,000 $ - $ - $ - $ - $ - $ 600,000 Former SM Redev. Agency $ 583,223 $ - $ - $ - $ - $ - $ 583,223 Totals $ 17,419,943 $ - $ - $ - $ - $ - $ 17,419,943 Total Project Cost $ 17,419,943

City of San Marcos Capital Improvement Projects Program 185

CAPITAL IMPROVEMENT PROJECT - STREETS

South Santa Fe - Smilax to Bosstick
Project Code Project Type Project Category Target Completion Responsible Dept. 88179 Streets Improvement Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2007-08 Design $7,199,808 SM22

Project Description:

This project will reconfigure and signalize the existing roadway intersection at Smilax Road and South Santa Fe Road. This project will also widen South Santa Fe in the westbound (towards Vista) direction. This project will enhance the traffic operations and wellbeing of motorists at the intersection.

Budget & Expense Summary:

Prior Approved Budget: $ 7,199,808
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 7,199,808

Expended/Encumbered as of June 30, 2022 $ 4,429,717
Available Budget as of June 30, 2022 $ 2,770,091

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Gas Tax $ 1,445,000 $ - $ - $ - $ - $ - $ 1,445,000 Traffic Safety $ 4,284 $ - $ - $ - $ - $ - $ 4,284 PFF (Cir Streets) $ 1,463,910 $ - $ - $ - $ - $ - $ 1,463,910 TransNet Highway $ 580,000 $ - $ - $ - $ - $ - $ 580,000 TransNet LSI $ 308,156 $ - $ - $ - $ - $ - $ 308,156 TIF Funds $ 82,000 $ - $ - $ - $ - $ - $ 82,000
Former SM Redev. Agency $ 3,316,458 $ - $ - $ - $ - $ - $ 3,316,458 Totals $ 7,199,808 $ - $ - $ - $ - $ - $ 7,199,808 Total Project Cost $ 7,199,808

186 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STORM DRAINS

Channel Widening South of Grand Avenue
Project Code Project Type Project Category Target Completion Responsible Dept. 88214 Storm Drains Improvement Winter 2025 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2011-12 Post-Construction $4,581,261 N/A

Project Description:

This project includes the widening of the existing drainage channel south of Grand Avenue, west of Linda Vista Drive, and the creation of riparian habitat on City-owned land. This project also includes the construction of a precast bridge over the widened channel for future access to Linda Vista Drive and Grand Avenue. Improvements are needed to relive local flooding and promote the development of the site.

Budget & Expense Summary:

Prior Approved Budget: $ 4,581,261
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 4,581,261

Expended/Encumbered as of June 30, 2022 $ 4,091,694
Available Budget as of June 30, 2022 $ 489,567

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
PFF (FC ) $ 100,000 $ - $ - $ - $ - $ - $ 100,000 PFF (Cir Streets) $ 1,322,752 $ - $ - $ 190,000 $ - $ - $ 1,512,752 SA No. 3 Bond Proceeds $ 2,292,908 $ 20,000 $ 20,000 $ 185,000 $ - $ - $ 2,517,908 Former SM Redev. Agency $ 450,601 $ - $ - $ - $ - $ - $ 450,601 Totals $ 4,166,261 $ 20,000 $ 20,000 $ 375,000 $ - $ - $ 4,581,261 Total Project Cost $ 4,581,261

City of San Marcos Capital Improvement Projects Program 187

CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT

San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements Project Code Project Type Project Category Target Completion Responsible Dept. 88263 Creek District Improvement Summer 2022 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $29,115,212 20562042.96

Project Description:

This grant-funded project will construct a 500-foot long 2-lane bridge along Bent Avenue over San Marcos Creek from Discovery Street to north of the future Creekside Drive. The project will include sidewalks, a multi-use trail, bicycle lanes and safety lighting. The new bridge will replace the existing low water crossing, which is inadequate to convey flows during storm events resulting in local flooding and blocked access for emergency vehicles.

Budget & Expense Summary:

Prior Approved Budget: $ 28,034,472
Budget Appropriation Increase/(Decrease): $ 1,080,740
FY22-23 Budget: $ 29,115,212

Expended/Encumbered as of June 30, 2022 $ 20,562,043
Available Budget as of June 30, 2022 $ 8,553,169

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Developer Deposit $ 124,700 $ - $ - $ - $ - $ - $ 124,700 Federal HBP Funds $ 19,561,943 $ - $ - $ - $ - $ - $ 19,561,943 Other Agency $ 1,080,740 $ - $ - $ - $ - $ - $ 1,080,740 PFF (Cir Streets) $ 24,708 $ - $ - $ - $ - $ - $ 24,708 TransNet LSI $ 1,324,723 $ - $ - $ - $ - $ - $ 1,324,723 SA No. 2 Bond Proceeds $ 1,801,484 $ - $ - $ - $ - $ - $ 1,801,484 SA No. 3 Bond Proceeds $ 4,116,174 $ 1,080,740 $ - $ - $ - $ - $ 5,196,914 Totals $ 28,034,472 $ 1,080,740 $ - $ - $ - $ - $ 29,115,212 Total Project Cost $ 29,115,212

188 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT

San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements Project Code Project Type Project Category Target Completion Responsible Dept. 88264 Creek District Improvement Spring 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $40,214,191 SM32

Project Description:

This grant-funded project will construct a 445-foot long 4-lane bridge along Via Vera Cruz over San Marcos Creek from Discovery Street to north of the future Creekside Drive. The Project will include sidewalks, a multi-use trail, bicycle lanes and safety lighting. The new bridge will replace an existing timber bridge, which is inadequate during storm events resulting in local flooding and blocked access for emergency vehicles and will improve pedestrian safety.

Budget & Expense Summary:

Prior Approved Budget: $ 38,424,911
Budget Appropriation Increase/(Decrease): $ 1,789,280
FY22-23 Budget: $ 40,214,191

Expended/Encumbered as of June 30, 2022 $ 30,975,313
Available Budget as of June 30, 2022 $ 9,238,878

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Federal HBP Funds $ 24,522,102 $ - $ - $ - $ - $ - $ 24,522,102 Other Agency $ 1,789,280 $ - $ - $ - $ - $ - $ 1,789,280 PFF (Cir Streets) $ 6,173,601 $ - $ - $ - $ - $ - $ 6,173,601 TransNet LSI $ 2,964,894 $ 1,789,280 $ - $ - $ - $ - $ 4,754,174 SA No. 2 Bond Proceeds $ 57 $ - $ - $ - $ - $ - $ 57 SA No. 3 Bond Proceeds $ 2,969,727 $ - $ - $ - $ - $ - $ 2,969,727 Former SM Redev. Agency $ 5,250 $ - $ - $ - $ - $ - $ 5,250 Totals $ 38,424,911 $ 1,789,280 $ - $ - $ - $ - $ 40,214,191 Total Project Cost $ 40,214,191

City of San Marcos Capital Improvement Projects Program 189

CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT

San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control Project Code Project Type Project Category Target Completion Responsible Dept. 88265 Creek District Creek District Spring 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $12,346,975 SM31

Project Description:

This project will widen Discovery Street to a 4-lane secondary arterial and install a levee from Via Vera Cruz to Bent Avenue.

In addition, it will raise the intersections at Bent Avenue and Discovery Street approximately 8 feet. The goal is to implement a general mobility element and allow the construction of the bridge abutments at Bent and Via Vera Cruz. The bridges at Bent and Via Vera Cruz will be constructed concurrently with this project.

Budget & Expense Summary:

Prior Approved Budget: $ 11,611,028
Budget Appropriation Increase/(Decrease): $ 735,947
FY22-23 Budget: $ 12,346,975

Expended/Encumbered as of June 30, 2022 $ 10,465,577
Available Budget as of June 30, 2022 $ 1,881,398

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Other Agency $ 735,947 $ - $ - $ - $ - $ - $ 735,947 TransNet Bond Funds $ 1,997,648 $ - $ - $ - $ - $ - $ 1,997,648 TransNet LSI $ 1,957,152 $ - $ - $ - $ - $ - $ 1,957,152 RTCIP $ 4,982,300 $ - $ - $ - $ - $ - $ 4,982,300 SA No. 3 Bond Proceeds $ 1,916,953 $ 735,947 $ - $ - $ - $ - $ 2,652,900 Former SM Redev. Agency $ 21,028 $ - $ - $ - $ - $ - $ 21,028 Totals $ 11,611,028 $ 735,947 $ - $ - $ - $ - $ 12,346,975 Total Project Cost $ 12,346,975

190 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT

San Marcos Creek Specific Plan: Creekside Drive and Pad Grading Project Code Project Type Project Category Target Completion Responsible Dept. 88505 Creek District Improvement Spring 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $14,613,449 SM48

Project Description:

This project will construct a development pad and grade the promenade along the north side of San Marcos Creek from west of Via Vera Cruz to east of Bent Avenue. The project will fill part of the north bank between Via Vera Cruz and Bent Avenue and raise the bank approximately 2 feet above 100 year flood elevation. The project is necessary to channelize the water flow and allows the construction of the north abutments for Bent Avenue Bridge and Via Vera Cruz Bridge.

Budget & Expense Summary:

Prior Approved Budget: $ 14,613,449
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 14,613,449

Expended/Encumbered as of June 30, 2022 $ 9,149,644
Available Budget as of June 30, 2022 $ 5,463,805

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
TransNet Bond Funds $ 1,384,313 $ - $ - $ - $ - $ - $ 1,384,313 TransNet LSI $ 1,387,290 $ - $ - $ - $ - $ - $ 1,387,290 SA No. 2 Bond Proceeds $ 9,578,244 $ - $ - $ - $ - $ - $ 9,578,244 SA No. 3 Bond Proceeds $ 2,263,602 $ - $ - $ - $ - $ - $ 2,263,602 Totals $ 14,613,449 $ - $ - $ - $ - $ - $ 14,613,449 Total Project Cost $ 14,613,449

City of San Marcos Capital Improvement Projects Program 191

CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT

San Marcos Creek Specific Plan: Promenade Construction
Project Code Project Type Project Category Target Completion Responsible Dept. 88507 Creek District Improvement Spring 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $4,344,690 N/A

Project Description:

This project will construct the pedestrian promenade on both sides of San Marcos Creek from west of Via Vera Cruz to east of Bent Avenue. It will provide a pedestrian connection on both sides of the creek linking with Bent Avenue Bridge and Via Vera Cruz Bridge.

Additionally, the promenade will provide multi-use space intended to maximize public enjoyment of the area’s natural resources while restoring the natural habitat surrounding San Marcos Creek.

Budget & Expense Summary:

Prior Approved Budget: $ 4,344,690
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 4,344,690

Expended/Encumbered as of June 30, 2022 $ 4,083,486
Available Budget as of June 30, 2022 $ 261,204

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
City In-Kind Contribution $ 55,000 $ - $ - $ - $ - $ - $ 55,000 Developer Deposit $ 1,430,000 $ - $ - $ - $ - $ - $ 1,430,000 Prop 84 - River Parkway Grant $ 1,000,000 $ - $ - $ - $ - $ - $ 1,000,000 SA No. 2 Bond Proceeds $ 1,740,015 $ - $ - $ - $ - $ - $ 1,740,015 SA No. 3 Bond Proceeds $ 117,935 $ - $ - $ - $ - $ - $ 117,935 Former SM Redev. Agency $ 1,740 $ - $ - $ - $ - $ - $ 1,740 Totals $ 4,344,690 $ - $ - $ - $ - $ - $ 4,344,690 Total Project Cost $ 4,344,690

192 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT

San Marcos Creek Specific Plan: Environmental Habitat and Mitigation Project Code Project Type Project Category Target Completion Responsible Dept. 88529 Creek District Improvement Spring 2028 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2013-14 Construction $12,034,886 N/A

Project Description:

This project will provide approximately 64 acres of wetland habitat including establishment, enhancement, and preservation at San Marcos Creek from Discovery Street to Echo Lane. The project will be maintained in perpetuity according to the environmental permit requirements (401 San Diego Water Board, 404 Army Corps of Engineers, and 1602 California Department of Fish and Wildlife) for the San Marcos Creek Specific Plan development.

Budget & Expense Summary:

Prior Approved Budget: $ 12,034,886
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 12,034,886

Expended/Encumbered as of June 30, 2022 $ 10,536,769
Available Budget as of June 30, 2022 $ 1,498,117

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
SANDAG Land Deed $ 1,937,803 $ - $ - $ - $ - $ - $ 1,937,803 PFF (HC ) $ 208,800 $ - $ - $ - $ - $ - $ 208,800 SA No. 2 Bond Proceeds $ 3,882,800 $ - $ - $ - $ - $ - $ 3,882,800 SA No. 3 Bond Proceeds $ 5,805,483 $ 100,000 $ 100,000 $ - $ - $ - $ 6,005,483 Totals $ 11,834,886 $ 100,000 $ 100,000 $ - $ - $ - $ 12,034,886 Total Project Cost $ 12,034,886

City of San Marcos Capital Improvement Projects Program 193

CAPITAL IMPROVEMENT PROJECT - TRAFFIC

Traffic Management System Enhancement
Project Code Project Type Project Category Target Completion Responsible Dept. 88532 Traffic Improvement Summer 2022 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2013-14 Design $2,625,600 SM68

Project Description:

This project will consolidate the construction of a new TMC bringing it up to date with current technologies. This project will also install new supporting infrastructure for the TMC including the installation of new traffic signal controllers at various locations throughout the City.

Budget & Expense Summary:

Prior Approved Budget: $ 2,625,600
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 2,625,600

Expended/Encumbered as of June 30, 2022 $ 2,584,535
Available Budget as of June 30, 2022 $ 41,065

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Gas Tax $ 637,552 $ - $ - $ - $ - $ - $ 637,552
TransNet Excess SAFE Revenue
Funds $ 244,048 $ - $ - $ - $ - $ - $ 244,048
TransNet LSI $ 1,244,000 $ - $ - $ - $ - $ - $ 1,244,000 Infrastructure Replacement/
Rehab $ 500,000 $ - $ - $ - $ - $ - $ 500,000
Totals $ 2,625,600 $ - $ - $ - $ - $ - $ 2,625,600 Total Project Cost $ 2,625,600

194 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Exterior Metal Painting
Project Code Project Type Project Category Target Completion Responsible Dept.

FC002 Facilities Maintenance Summer 2023 Public Works Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2017-18 Construction $250,000 N/A

Project Description:

This project includes metal painting at the Civic Center, Public Works, and Fire Station 1.

Budget & Expense Summary:

Prior Approved Budget: $ 250,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 250,000

Expended/Encumbered as of June 30, 2022 $ 171,480
Available Budget as of June 30, 2022 $ 78,520

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Infrastructure Replacement/
Rehab $ 250,000 $ - $ - $ - $ - $ - $ 250,000
Totals $ 250,000 $ - $ - $ - $ - $ - $ 250,000
Total Project Cost $ 250,000

City of San Marcos Capital Improvement Projects Program 195

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Structure Removal Project
Project Code Project Type Project Category Target Completion Responsible Dept.

FC004 Facilities Maintenance Fall 2022 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Design $120,000 N/A

Project Description:

This project will remove four structures at parks throughout the City currently at the end of their useful life. Two structures, a caretaker residence and garage, are proposed to be removed at Bradley Park.

A former daycare structure is proposed to be removed at Woodland Park. And a caretaker unit is proposed to be removed at Walnut Grove Park.

Budget & Expense Summary:

Prior Approved Budget: $ 120,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 120,000

Expended/Encumbered as of June 30, 2022 $ 35,867
Available Budget as of June 30, 2022 $ 84,133

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 120,000 $ - $ - $ - $ - $ - $ 120,000 Totals $ 120,000 $ - $ - $ - $ - $ - $ 120,000
Total Project Cost $ 120,000

196 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Apparatus Storage: Fire Station 3
Project Code Project Type Project Category Target Completion Responsible Dept.

FC006 Facilities Improvement Fall 2022 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Design $900,000 N/A

Project Description:

This project includes the addition of an emergency apparatus storage structure on the Fire Station 3 site and the replacement of the existing apparatus bay doors on the existing fire station building

Budget & Expense Summary:

Prior Approved Budget: $ 900,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 900,000

Expended/Encumbered as of June 30, 2022 $ 876,854
Available Budget as of June 30, 2022 $ 23,146

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Infrastructure Replacement/
Rehab $ 900,000 $ - $ - $ - $ - $ - $ 900,000
Totals $ 900,000 $ - $ - $ - $ - $ - $ 900,000
Total Project Cost $ 900,000

City of San Marcos Capital Improvement Projects Program 197

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Community Center Audio/Visual Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.

FC007 Facilities Maintenance Summer 2022 Administration Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Construction $850,000 N/A

Project Description:

This project improves the broadcasting and audio/visual setup of the dining and main hall in the Community Center due to an increased demand for audio, video, lighting, and broadcasting capabilities.

Budget & Expense Summary:

Prior Approved Budget: $ 850,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 850,000

Expended/Encumbered as of June 30, 2022 $ 836,918
Available Budget as of June 30, 2022 $ 13,082

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
PEG $ 850,000 $ - $ - $ - $ - $ - $ 850,000
Totals $ 850,000 $ - $ - $ - $ - $ - $ 850,000
Total Project Cost $ 850,000

198 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Civic Center & SMETC Complex Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.

FC009 Facilities Maintenance Spring 2023 Real Property Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2020-21 Feasibility $845,965 N/A

Project Description:

This project will replace and repair several elements reaching the end of their useful life at the Civic Center and SMTEC Complex.

Improvements will include building and site improvements needed for optimal operating conditions.

Budget & Expense Summary:

Prior Approved Budget: $ 845,965
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 845,965

Expended/Encumbered as of June 30, 2022 $ 638,410
Available Budget as of June 30, 2022 $ 207,555

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 845,965 $ - $ - $ - $ - $ - $ 845,965 Totals $ 845,965 $ - $ - $ - $ - $ - $ 845,965
Future Years $ -
Total Project Cost $ 845,965

City of San Marcos Capital Improvement Projects Program 199

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Fire Station 3 Upgrades
Project Code Project Type Project Category Target Completion Responsible Dept.

FC010 Facilities Improvement Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2021-22 Not Started $250,000 N/A

Project Description:

The project includes a reworking of the interior of Fire Station #3 to better utilize the existing space and may include a minor building addition, the addition of mechanical ventilation in the apparatus bays, site security fencing, and minor parking lot changes to accommodate public and ADA accessibility needs. In addition, mechanical ventilation feasibility will be evaluated as part of the project

Budget & Expense Summary:

Prior Approved Budget: $ 100,000
Budget Appropriation Increase/(Decrease): $ 150,000
FY22-23 Budget: $ 250,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 250,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Infrastructure Replacement/
Rehab $ 100,000 $ 150,000 $ - $ - $ - $ - $ 250,000 Totals $ 100,000 $ 150,000 $ - $ - $ - $ - $ 250,000 Total Project Cost $ 250,000

200 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Las Posas Pool Storage
Project Code Project Type Project Category Target Completion Responsible Dept.

FC011 Facilities Improvement Winter 2022 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2021-22 Not Started $350,000 N/A

Project Description:

Chemicals stored at the Las Posas pool are within the same undersized room. Project will provide a suitable structural solution to separate the chemicals in compliance with applicable fire and hazard codes.

Budget & Expense Summary:

Prior Approved Budget: $ 350,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 350,000

Expended/Encumbered as of June 30, 2022 $ 65,660
Available Budget as of June 30, 2022 $ 284,340

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 100,000 $ - $ - $ - $ - $ - $ 100,000 Infrastructure Replacement/
Rehab $ 250,000 $ - $ - $ - $ - $ - $ 250,000
Totals $ 350,000 $ - $ - $ - $ - $ - $ 350,000
Total Project Cost $ 350,000

City of San Marcos Capital Improvement Projects Program 201

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Cardiac Monitors and Tow Vehicle
Project Code Project Type Project Category Target Completion Responsible Dept.

FC012 Facilities Facilities Spring 2023 Fire Department Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2021-22 Purchase $250,000 N/A

Project Description:

Purchase of a new tow vehicle for the mobile emergency operations equipment

Budget & Expense Summary:

Prior Approved Budget: $ 400,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 400,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 400,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Grant/Other $ 400,000 $ - $ - $ - $ - $ - $ 400,000 Totals $ 400,000 $ - $ - $ - $ - $ - $ 400,000
Total Project Cost $ 400,000

202 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Future Fire Station Feasibility Study
Project Code Project Type Project Category Target Completion Responsible Dept.

FC013 Facilities Improvement Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2022-23 Not Started $250,000 N/A

Project Description:

This project will update to the SOC to identify the communities need for an additional fire station. The study will also evaluate the service area and identify possible locations for one or more new fire station(s).

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 250,000
FY22-23 Budget: $ 250,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 250,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Grant/Other $ - $ 250,000 $ - $ - $ - $ - $ 250,000 Totals $ - $ 250,000 $ - $ - $ - $ - $ 250,000
Total Project Cost $ 250,000

City of San Marcos Capital Improvement Projects Program 203

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Clarifier Replacement
Project Code Project Type Project Category Target Completion Responsible Dept.

FC014 Facilities Improvement Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2022-23 Not Started $800,000 N/A

Project Description:

This project will replace the clarifier at public works which is reaching the end of its useful life

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 800,000
FY22-23 Budget: $ 800,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 800,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Infrastructure Replacement/
Rehab $ - $ 800,000 $ - $ - $ - $ - $ 800,000
Totals $ - $ 800,000 $ - $ - $ - $ - $ 800,000
Total Project Cost $ 800,000

204 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - FACILITIES

City Hall Waterproofing
Project Code Project Type Project Category Target Completion Responsible Dept.

FC015 Facilities Improvement Spring 2023 Real Property Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2022-23 Not Started $1,000,000 N/A

Project Description:

This project will repair City Hall Building damage caused by leaking in the exterior building facade.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 1,000,000
FY22-23 Budget: $ 1,000,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 1,000,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ - $ 1,000,000 $ - $ - $ - $ - $ 1,000,000 Totals $ - $ 1,000,000 $ - $ - $ - $ - $ 1,000,000 Total Project Cost $ 1,000,000

City of San Marcos Capital Improvement Projects Program 205

CAPITAL IMPROVEMENT PROJECT - FACILITIES

City Hall Elevator Updates
Project Code Project Type Project Category Target Completion Responsible Dept.

FC016 Facilities Improvement Spring 2023 Real Property Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2022-23 Not Started $1,000,000 N/A

Project Description:

Project to replace/repair the elevators at the City Hall main building and in the parking structure.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 1,000,000
FY22-23 Budget: $ 1,000,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 1,000,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ - $ 1,000,000 $ - $ - $ - $ - $ 1,000,000 Totals $ - $ 1,000,000 $ - $ - $ - $ - $ 1,000,000 Total Project Cost $ 1,000,000

206 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PARKS

Sunset Park & Mission Sports Park Synthetic Turf Replacement Project Code Project Type Project Category Target Completion Responsible Dept.

PK001 Parks Improvement Summer 2021 Public Works
Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Construction $424,187 N/A

Project Description:

This project will replace synthetic turf at the Sunset Park and Mission Sports Park Soccer arenas at the end of their useful life.

Budget & Expense Summary:

Prior Approved Budget: $ 424,187
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 424,187

Expended/Encumbered as of June 30, 2022 $ 311,998
Available Budget as of June 30, 2022 $ 112,189

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
General Fund $ 343,140 $ - $ - $ - $ - $ - $ 343,140 CFD 98-02 $ 81,047 $ - $ - $ - $ - $ - $ 81,047
Totals $ 424,187 $ - $ - $ - $ - $ - $ 424,187
Total Project Cost $ 424,187

City of San Marcos Capital Improvement Projects Program 207

CAPITAL IMPROVEMENT PROJECT - PARKS

Rancho Coronado Park Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.

PK006 Parks Improvement Fall 2022 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Design $1,831,500 N/A

Project Description:

This project will plan and construct a portion of the Rancho Coronado Park.

Budget & Expense Summary:

Prior Approved Budget: $ 1,831,500
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 1,831,500

Expended/Encumbered as of June 30, 2022 $ 556,365
Available Budget as of June 30, 2022 $ 1,275,135

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Developer Deposit $ 141,500 $ - $ - $ - $ - $ - $ 141,500 PFF (Parks/Trails ) $ 350,000 $ - $ - $ - $ - $ - $ 350,000 SA No. 3 Bond Proceeds $ 1,340,000 $ - $ - $ - $ - $ - $ 1,340,000 Totals $ 1,831,500 $ - $ - $ - $ - $ - $ 1,831,500 Total Project Cost $ 1,831,500

208 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PARKS

Southlake Phase 2
Project Code Project Type Project Category Target Completion Responsible Dept.

PK007 Parks Improvement Summer 2023 PW/DS
Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Not Started $1,575,000 N/A

Project Description:

This project will construct additional amenities at South Lake Park connected to the lower parking lot constructed as part of the Rancho Tesoro development.

Budget & Expense Summary:

Prior Approved Budget: $ 1,575,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 1,575,000

Expended/Encumbered as of June 30, 2022 $ 1,095
Available Budget as of June 30, 2022 $ 1,573,905

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
PFF (Parks/Trails ) $ 1,575,000 $ - $ - $ - $ - $ - $ 1,575,000 Totals $ 1,575,000 $ - $ - $ - $ - $ - $ 1,575,000 Total Project Cost $ 1,575,000

City of San Marcos Capital Improvement Projects Program 209

CAPITAL IMPROVEMENT PROJECT - PARKS

Richmar Park Phase 2
Project Code Project Type Project Category Target Completion Responsible Dept.

PK008 Parks Improvement Spring 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Not Started $800,000 N/A

Project Description:

This project will construct the remainder of Richmar Park including a shade structure, half basketball court, sidewalk and landscaping.

Budget & Expense Summary:

Prior Approved Budget: $ 800,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 800,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 800,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
CDBG $ - $ 400,000 $ 400,000 $ - $ - $ - $ 800,000 Totals $ - $ 400,000 $ 400,000 $ - $ - $ - $ 800,000 Total Project Cost $ 800,000

210 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PARKS

Bradley Park Pump Track
Project Code Project Type Project Category Target Completion Responsible Dept.

PK009 Parks Improvement Fall 2022 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2020-21 Design $1,036,484 N/A

Project Description:

This grant funded project will construct a dirt bike pump track on currently vacant land on the southeast corner of Bradley Park.

Budget & Expense Summary:

Prior Approved Budget: $ 236,484
Budget Appropriation Increase/(Decrease): $ 800,000
FY22-23 Budget: $ 1,036,484

Expended/Encumbered as of June 30, 2022 $ 109,963
Available Budget as of June 30, 2022 $ 926,521

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Developer Deposit $ - $ 800,000 $ - $ - $ - $ - $ 800,000 Grant/Other $ 236,484 $ - $ - $ - $ - $ - $ 236,484 Totals $ 236,484 $ 800,000 $ - $ - $ - $ - $ 1,036,484 Total Project Cost $ 1,036,484

City of San Marcos Capital Improvement Projects Program 211

CAPITAL IMPROVEMENT PROJECT - PARKS

Connors Park Synthetic Turf
Project Code Project Type Project Category Target Completion Responsible Dept.

PK010 Parks Maintenance Fall 2022 Public Works
Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2020-21 Design $800,000 N/A

Project Description:

This project will replace the synthetic turf at the Connors Park football field at the end of its useful life.

Budget & Expense Summary:

Prior Approved Budget: $ 800,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 800,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 800,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 800,000 $ - $ - $ - $ - $ - $ 800,000 Totals $ 800,000 $ - $ - $ - $ - $ - $ 800,000
Total Project Cost $ 800,000

212 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PLANNING

General Plan Update
Project Code Project Type Project Category Target Completion Responsible Dept.

PL001 Planning Improvement Spring 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Design $2,219,936 N/A

Project Description:

This project will update the General Plan and will include the development of implementation documents including but not limited to zoning ordinance, master plans, policy documents, etc.

Budget & Expense Summary:

Prior Approved Budget: $ 2,219,936
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 2,219,936

Expended/Encumbered as of June 30, 2022 $ 1,765,892
Available Budget as of June 30, 2022 $ 454,044

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
General Fund $ 2,219,936 $ - $ - $ - $ - $ - $ 2,219,936 Totals $ 2,219,936 $ - $ - $ - $ - $ - $ 2,219,936 Total Project Cost $ 2,219,936

City of San Marcos Capital Improvement Projects Program 213

CAPITAL IMPROVEMENT PROJECT - PLANNING

Housing, Environmental Justice & Safety Element Updates Project Code Project Type Project Category Target Completion Responsible Dept.

PL002 Planning Improvement Spring 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Design $450,000 N/A

Project Description:

This grant funded project will update the housing element, safety element, and environmental justice as statutorily required. Project will include the development of implementation documents and programs.

Budget & Expense Summary:

Prior Approved Budget: $ 450,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 450,000

Expended/Encumbered as of June 30, 2022 $ 380,632
Available Budget as of June 30, 2022 $ 69,368

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
General Fund $ 120,000 $ - $ - $ - $ - $ - $ 120,000 City Affordable Housing $ 30,000 $ - $ - $ - $ - $ - $ 30,000 Grant/Other $ 300,000 $ - $ - $ - $ - $ - $ 300,000 Totals $ 450,000 $ - $ - $ - $ - $ - $ 450,000
Total Project Cost $ 450,000

214 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PLANNING

Electronic Plan Reviews
Project Code Project Type Project Category Target Completion Responsible Dept.

PL003 Planning Improvement Fall 2022 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Construction $310,000 N/A

Project Description:

This grant funded project will provide technology upgrades to support review of development projects digitally.

Budget & Expense Summary:

Prior Approved Budget: $ 310,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 310,000

Expended/Encumbered as of June 30, 2022 $ 257,485
Available Budget as of June 30, 2022 $ 52,515

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Grant/Other $ 310,000 $ - $ - $ - $ - $ - $ 310,000 Totals $ 310,000 $ - $ - $ - $ - $ - $ 310,000
Total Project Cost $ 310,000

City of San Marcos Capital Improvement Projects Program 215

CAPITAL IMPROVEMENT PROJECT - PLANNING

Trash Amendment
Project Code Project Type Project Category Target Completion Responsible Dept.

PL004 Planning Improvement Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2021-22 Not Started $250,000 N/A

Project Description:

The project includes an evaluation of possible locations for full capture trash facilities as part of the City’s strategy to reduce trash as required by the MS4 permit.

Budget & Expense Summary:

Prior Approved Budget: $ 250,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 250,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 250,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 250,000 $ - $ - $ - $ - $ - $ 250,000 Totals $ 250,000 $ - $ - $ - $ - $ - $ 250,000
Total Project Cost $ 250,000

216 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STREETS

Annual Surface Seal Project FY19 - FY23
Project Code Project Type Project Category Target Completion Responsible Dept.

ST001 Streets Maintenance Fall 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2017-18 Ongoing $6,186,856 SM62

Project Description:

This project is part of the City’s regular maintenance of roadways.

Various roadways will be surface sealed as part of this project to protect them from ongoing wear and tear.

Budget & Expense Summary:

Prior Approved Budget: $ 6,186,856
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 6,186,856

Expended/Encumbered as of June 30, 2022 $ 4,208,714
Available Budget as of June 30, 2022 $ 1,978,142

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Gas Tax $ 429,542 $ 100,000 $ - $ - $ - $ - $ 529,542 Traffic Safety $ 413,200 $ - $ - $ - $ - $ - $ 413,200 RMRA $ 4,485,005 $ - $ - $ - $ - $ - $ 4,485,005 TransNet LSI $ - $ 250,000 $ - $ - $ - $ - $ 250,000 Infrastructure Replacement/
Rehab $ 509,109 $ - $ - $ - $ - $ - $ 509,109
Totals $ 5,836,856 $ 350,000 $ - $ - $ - $ - $ 6,186,856 Total Project Cost $ 6,186,856

City of San Marcos Capital Improvement Projects Program 217

CAPITAL IMPROVEMENT PROJECT - STREETS

Mission/Mulberry Drainage Improvement
Project Code Project Type Project Category Target Completion Responsible Dept.

ST004 Streets Improvement Fall 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Design $6,500,000 N/A

Project Description:

This project includes the installation of a new storm drain facility from an existing outfall located on the 400 block of Mulberry Dr., to the box culvert on Mission Rd. and the elimination of the current drop structure. The proposed new storm drain facility will connect to an existing storm drain line that runs under Mission Rd. and ultimately into San Marcos Creek.

Budget & Expense Summary:

Prior Approved Budget: $ 1,864,132
Budget Appropriation Increase/(Decrease): $ 4,635,868
FY22-23 Budget: $ 6,500,000

Expended/Encumbered as of June 30, 2022 $ 294,339
Available Budget as of June 30, 2022 $ 6,205,661

218 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STREETS

San Marcos Blvd. Reconstruction
Project Code Project Type Project Category Target Completion Responsible Dept.

ST005 Streets Improvement Fall 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Not Started $11,600,000 SM64

Project Description:

This project includes the reconstruction of San Marcos Blvd. from Grand Ave. to Rancho Santa Fe Rd., including the removal and replacement of deteriorated pavement, removal of pavers at intersections, the installation of new signals throughout the corridor, update of pedestrian ramps for ADA compliance, and the replacement of damaged and uplifted curbs, gutters, and sidewalk.

Budget & Expense Summary:

Prior Approved Budget: $ 11,600,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 11,600,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 11,600,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Gas Tax $ 1,200,000 $ - $ - $ - $ - $ - $ 1,200,000 TransNet LSI $ 1,933,000 $ 1,985,586 $ 1,902,586 $ 2,723,000 $ - $ - $ 8,544,172 RTCIP $ - $ - $ - $ 1,855,828 $ - $ - $ 1,855,828 Totals $ 3,133,000 $ 1,985,586 $ 1,902,586 $ 4,578,828 $ - $ - $ 11,600,000 Total Project Cost $ 11,600,000

City of San Marcos Capital Improvement Projects Program 219

CAPITAL IMPROVEMENT PROJECT - STREETS
Discovery St. from Craven to Twin Oaks
Project Code Project Type Project Category Target Completion Responsible Dept.

ST007 Streets Improvement Fall 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Construction $21,000,000 SM42
Project Description:

The project involves surface improvements including asphalt, concrete, medians, sidewalks, signage, traffic lights, and underground improvements including utility and drainage improvements, relocations and water treatment within the public right of way to accommodate the construction of additional lanes.

Budget & Expense Summary:

Prior Approved Budget: $ 21,000,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 21,000,000
Expended/Encumbered as of June 30, 2022 $ 1,297,117
Available Budget as of June 30, 2022 $ 19,702,883
Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
PFF (Cir Streets) $ 8,432,122 $ - $ - $ - $ - $ - $ 8,432,122 PFF (SR78) $ 10,593,850 $ - $ - $ - $ - $ - $ 10,593,850 RTCIP $ 1,974,028 $ - $ - $ - $ - $ - $ 1,974,028
Totals $ 21,000,000 $ - $ - $ - $ - $ - $ 21,000,000
Total Project Cost $ 21,000,000

220 Capital Improvement Projects Program City of San Mar cos

CAPITAL IMPROVEMENT PROJECT - STREETS
Twin Oaks Valley Rd. & Barham Dr. Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.

ST008 Streets Improvement Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Design $8,500,000 SM69
Project Description:

Budget & Expense Summary:

Prior Approved Budget: $ 8,500,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 8,500,000
Expended/Encumbered as of June 30, 2022 $ 7,963,634
Available Budget as of June 30, 2022 $ 536,366
Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
General Fund $ 4,182,169 $ - $ - $ - $ - $ - $ 4,182,169 PFF (SR78) $ 4,317,831 $ - $ - $ - $ - $ - $ 4,317,831 Totals $ 8,500,000 $ - $ - $ - $ - $ - $ 8,500,000
Total Project Cost $ 8,500,000

City of San Marcos Capital Improvement Projects Program 221

CAPITAL IMPROVEMENT PROJECT - STREETS

Citywide ADA Infrastructure Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.

ST009 Streets Improvement Annual Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Ongoing $3,459,792 N/A

Project Description:

This project is mostly funded by HUD. The goal is to implement ADA Transition Plan improvements for access within public right-of-way, City-owned facilities, services and activities for individuals with disabilities. This is an annual allotment of funds based on the CDBG funding available used for as-needed improvements and upgrades.

This project is in compliance with Americans with Disabilities Act of 1990, Title II, Public Services.

Budget & Expense Summary:

Prior Approved Budget: $ 3,362,911
Budget Appropriation Increase/(Decrease): $ 96,881
FY22-23 Budget: $ 3,459,792

Expended/Encumbered as of June 30, 2022 $ 1,767,661
Available Budget as of June 30, 2022 $ 1,692,131

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
CDBG $ 2,476,461 $ 214,031 $ 117,150 $ 517,150 $ - $ - $ 3,324,792 PFF (Cir Streets) $ 135,000 $ - $ - $ - $ - $ - $ 135,000 Totals $ 2,611,461 $ 214,031 $ 117,150 $ 517,150 $ - $ - $ 3,459,792 Total Project Cost $ 3,459,792

222 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STREETS

Palomar College/Mission Pedestrian Enhancements
Project Code Project Type Project Category Target Completion Responsible Dept.

ST010 Streets Improvement Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Design $400,000 N/A

Project Description:

This project will construct at grade pedestrian improvements to enhance the existing crossing located on Mission between Palomar College and the Sprinter Station.

Budget & Expense Summary:

Prior Approved Budget: $ 400,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 400,000

Expended/Encumbered as of June 30, 2022 $ 61,042
Available Budget as of June 30, 2022 $ 338,958

City of San Marcos Capital Improvement Projects Program 223

CAPITAL IMPROVEMENT PROJECT - STREETS

Annual Surface Seal Project FY24-FY27
Project Code Project Type Project Category Target Completion Responsible Dept.

ST011 Streets Maintenance Fall 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2023-24 Not Started $10,000,000 SM72

Project Description:

This project is part of the City’s regular maintenance of roadways.

Various roadways throughout the City will be surface sealed as part of this project. This project is part of the City’s comprehensive pavement management system for Fiscal Year 2024 through Fiscal Year 2027.

Budget & Expense Summary:

Prior Approved Budget: $ 10,000,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 10,000,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 10,000,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Gas Tax $ - $ - $ 357,000 $ 1,749,126 $ - $ - $ 2,106,126 TransNet LSI $ - $ 2,000,000 $ 1,643,000 $ 250,874 $ 2,000,000 $ 2,000,000 $ 7,893,874 Totals $ - $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 10,000,000 Total Project Cost $ 10,000,000

224 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STREETS

Olive Street Bridge
Project Code Project Type Project Category Target Completion Responsible Dept.

ST012 Streets Improvement Fall 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2021-22 Not Started $2,500,000 SM74

Project Description:

This project is the replacement of an existing timber bridge identified as structurally deficient by Caltrans with a new structure.

Budget & Expense Summary:

Prior Approved Budget: $ 2,200,000
Budget Appropriation Increase/(Decrease): $ 300,000
FY22-23 Budget: $ 2,500,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 2,500,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
TransNet LSI $ 600,000 $ 59,000 $ 241,000 $ 145,000 $ 1,448,000 $ 7,000 $ 2,500,000 Totals $ 600,000 $ 59,000 $ 241,000 $ 145,000 $ 1,448,000 $ 7,000 $ 2,500,000 Total Project Cost $ 2,500,000

City of San Marcos Capital Improvement Projects Program 225

CAPITAL IMPROVEMENT PROJECT - STREETS

Sycamore Drive Road Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.

ST013 Streets Improvement Spring 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2021-22 Not Started $850,000 N/A

Project Description:

This project includes an evaluation of the existing road surface and preliminary engineering for pavement repair and roadside drainage improvements on Sycamore Drive west of Olive Street.

Budget & Expense Summary:

Prior Approved Budget: $ 850,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 850,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 850,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Gas Tax $ 850,000 $ - $ - $ - $ - $ - $ 850,000
Totals $ 850,000 $ - $ - $ - $ - $ - $ 850,000
Total Project Cost $ 850,000

226 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STREETS

Rancho Santa Fe Pavement Restoration
Project Code Project Type Project Category Target Completion Responsible Dept.

ST014 Streets Improvement Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2022-23 Not Started $3,000,000 SM75

Project Description:

The project will rehabilitate the pavement on Rancho Santa Fe from approximately Melrose to Island Drive

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 3,000,000
FY22-23 Budget: $ 3,000,000

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 3,000,000

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
TransNet LSI $ - $ 698,000 $ 379,000 $ 1,923,000 $ - $ - $ 3,000,000 Totals $ - $ 698,000 $ 379,000 $ 1,923,000 $ - $ - $ 3,000,000 Total Project Cost $ 3,000,000

City of San Marcos Capital Improvement Projects Program 227

CAPITAL IMPROVEMENT PROJECT - TRAFFIC

Grand Avenue Traffic Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.

TR004 Traffic Improvement Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Not Started $310,715 N/A

Project Description:

This project will install various improvements along Grand Ave to mitigate traffic impacts.

Budget & Expense Summary:

Prior Approved Budget: $ 310,715
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 310,715

Expended/Encumbered as of June 30, 2022 $ -
Available Budget as of June 30, 2022 $ 310,715

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
General Fund $ 310,715 $ - $ - $ - $ - $ - $ 310,715 Totals $ 310,715 $ - $ - $ - $ - $ - $ 310,715
Total Project Cost $ 310,715

228 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - TRAFFIC

Adaptive Traffic Control System/Citywide Traffic Study
Project Code Project Type Project Category Target Completion Responsible Dept.

TR005 Traffic Improvement Spring 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Design $226,800 N/A

Project Description:

This project will evaluate adaptive systems along corridors throughout the City and determine the feasibility of future adaptive projects.

Budget & Expense Summary:

Prior Approved Budget: $ 189,000
Budget Appropriation Increase/(Decrease): $ 37,800
FY22-23 Budget: $ 226,800

Expended/Encumbered as of June 30, 2022 $ 179,348
Available Budget as of June 30, 2022 $ 47,452

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Traffic Safety $ 100,000 $ 37,800 $ - $ - $ - $ - $ 137,800 Developer Deposit $ 89,000 $ - $ - $ - $ - $ - $ 89,000 Totals $ 189,000 $ 37,800 $ - $ - $ - $ - $ 226,800 Total Project Cost $ 226,800

City of San Marcos Capital Improvement Projects Program 229

CAPITAL IMPROVEMENT PROJECT - TRAFFIC

Local Roadway Safety Plan
Project Code Project Type Project Category Target Completion Responsible Dept.

TR007 Traffic Improvement Fall 2022 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Design $80,000 N/A

Project Description:

This project will develop a Local Roadway Safety Plan to identify and prioritize roadway safety improvements on roadways
throughout the City.

Budget & Expense Summary:

Prior Approved Budget: $ 80,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 80,000

Expended/Encumbered as of June 30, 2022 $ 71,395
Available Budget as of June 30, 2022 $ 8,605

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Traffic Safety $ 8,000 $ - $ - $ - $ - $ - $ 8,000 Other State Grant $ 72,000 $ - $ - $ - $ - $ - $ 72,000 Totals $ 80,000 $ - $ - $ - $ - $ - $ 80,000
Total Project Cost $ 80,000

230 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - TRAFFIC

Retroreflective Backplate
Project Code Project Type Project Category Target Completion Responsible Dept.

TR008 Traffic Improvement Fall 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2021-22 Design $724,000 N/A

Project Description:

Grant funded project that will add retroreflective backplates to existing traffic signal heads to increase visibility at intersections throughout the City.

Budget & Expense Summary:

Prior Approved Budget: $ 724,000
Budget Appropriation Increase/(Decrease): $ -
FY22-23 Budget: $ 724,000

Expended/Encumbered as of June 30, 2022 $ 34,069
Available Budget as of June 30, 2022 $ 689,931

Prior Budget
Appropriation
FY 2022-23
Budget
Appropriation
FY 2023-24
Planned
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned Total
Funding Source Summary
Other State Grant $ 50,000 $ 674,000 $ - $ - $ - $ - $ 724,000 Totals $ 50,000 $ 674,000 $ - $ - $ - $ - $ 724,000 Future Years $ -
Total Project Cost $ 724,000

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1 Civic Center Drive
San Marcos, CA 92069-2918
(760)744-1050
www.san-marcos.net

San Marcos City CouncilJune 14, 2022

San Marcos City Council
June 14, 2022