BUDGET
2023-2024
Recommended
Annual Operations &
Capital Improvement
Program Budget
OPERATIONS & MAINTENANCE BUDGET
Fiscal Year 2023-2024
CAPITAL IMPROVEMENT PROGRAM BUDGET
Fiscal Years 2023-2024 through 2027-2028
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 Marie Marcinko, Kathleen Smith,
Sharon Jenkins, Deputy Mayor Chair Vice Chair
María Nuñez, Council Member Chris Freeman Salvador Roman Ed Musgrove, Council Member Jim Garcia Glen Winn
Mike Sannella, Council Member James Knowlton
Table of Contents
INTRODUCTORY SECTION 9
Transmittal Letter 11
Projected Expenditures - Overview by Fund and Function 19 Projected Revenues - Overview by Fund and Type 21
GENERAL FUND 25
General Fund Overview 27
City Council 31
Administration 35
Communications & Marketing 38
Economic Development 39
City Attorney 41
City Clerk 45
Human Resources/Risk Management 49
Finance 53
Information Systems 57
Real Property Services 61
Public Works Function 65
Administration 67
Right-of-Way Maintenance 68
Fleet Maintenance 70
Parks and Landscape 71
Facilities Maintenance 73
Development Services Function 75
Administration 77
Watershed Program Management 78
Planning 79
Building 80
Engineering 81
Public Safety Function 83
Fire 85
Administration 87
Emergency Preparedness 88
Emergency Medical Services 89
Operations 90
Prevention 91
Law Enforcement 93
Parks and Recreation Function 97
Parks and Recreation 98
OTHER RESTRICTED FUNDS 101
Gas Tax Fund 103
Traffic Safety Fund 105
Lighting & Landscaping Maintenance District Fund 107
City Affordable Housing Fund 111
CFD 98-02 Lighting and Landscaping Fund 113
Senior Nutrition Grant Fund 119
CDBG Fund 121
Center Drive Maintenance District Fund 123
CalHOME Grant Fund 125
CFD 2011-01 Congestion Management Fund 127
PEG Fund 129
Art in Public Places Fund 131
RMRA Fund 133
San Marcos Successor Housing Agency Fund 135
Lease Revenue Debt Service Fund 137
Public Facilities Fees Fund 139
Transnet - Streets Fund 141
Regional Transportation Congestion Improvement 143
Trust/Agency Deposits 145
Redevelopment Property Tax Fund 147
Creekside Marketplace Enterprise Fund 149
Vehicle & Equipment Acquisition/Replacement 151
City Facilities Replacement/Rehabilitation 153
City Infrastructure Replacement/Rehabilitation 155
Real Property Management Fund 157
PROJECTED FUND BALANCE SUMMARIES 159
CAPITAL IMPROVEMENT PROJECTS PROGRAM 163
CIP Program Summary by Project Type 166
CIP Program Summary by Funding Source 168
CIP Program Project Detail Sheets 174
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Introductory
Section
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City of San Marcos Introductory Section 11
June 13, 2023
Honorable Mayor and Members of the City Council:
It is my pleasure to submit the Fiscal Year 2023-24 Operations and Maintenance Budget (O&M) as well as the five-year Capital Improvement Program (CIP) for the City of San Marcos.
As you know, the development of this year’s budget was a significant challenge. With the end of the pandemic also came the end of any funding assistance from higher levels of government that we were allowed to use to offset revenue losses during the lockdown era.
We had hoped, though didn’t expect, that revenues would return to their prior level and trajectory. While we see signs of returning to a more normal trajectory, the newer, lower baseline from where our revenues are starting puts pressure on the budget going forward. The easiest way to describe this is that the budget we are presenting this year proposes General Fund revenues of $86.8 million. In Fiscal Year 2019-20, the last pre-pandemic budget, we projected revenues of $80.5 million.
Assuming revenues grew at their normal pre-pandemic rate of 4%, we could have reasonably assumed that our revenues for the coming fiscal year would be $94.2 million. We’ve recognized this issue and have adjusted our expenditures down so as to attempt to address this revenue reality
After months of work and departmental trimming, we are able to bring you a budget, this year, that only grows expenditures by 1.3% from the Fiscal Year 2022- 23 budget while increasing normal operating revenues by 4.2% year over year. This enables us to start to close this budgetary gap that we are experiencing. For all intents and purposes, that 1.3% expenditure growth is entirely attributable to cost increases in areas that are fairly set in their levels including regular CALPERS payment, normal CALPERS Unfunded Liability Payment, employee compensation and Sheriff Contract. The latter is a small part of that as the Sheriff contract only increases 1% in the coming fiscal year (3.5% each of the following three years).
To get our total expenditure growth down to only 1.3% growth required some significant modifications on the operating side.
We tried to reduce or freeze costs in areas where we thought that service level decreases would be minimized and we have likely accomplished that for the upcoming fiscal year. We do think that maintaining overall expenditures at the level we are proposing for Fiscal Year 2023- 24 will be difficult in future years without some significant service level impacts, particularly considering the high inflation environment the country is still in.
In recognition of what our financial situation would be, we started to dial back on expenditures in Fiscal Year 2022-23. As I indicated to you, in March, during your budget workshop we initiated a hiring freeze on some positions and intend to continue that into the new fiscal year. We will approach that on a case by case basis in terms of positions that become vacant and I don’t expect that freeze will be applied to all vacancies we have. The savings generated from those actions in the current fiscal year, as well as some one time revenues and cash management activities, enable us to end the current fiscal year well above the City Council’s minimum 40% General Fund reserve level.
Even with our revenues returning to trend in terms of annualized growth and significantly reduced growth in expenditures, we still project that expenditures will exceed revenues by approximately $3.8 million. Our projections for where we expect to end Fiscal Year 2022- 23 from a reserve perspective is that we will be at approximately 44.5% of expenditures, or $4.0 million over the required amount. This will allow us to use those “excess” reserves to balance next year’s budget and also allow us to continue to develop fiscal strategies to bring revenues and expenditures back into balance without making significant, service level reducing cuts this year. Our plan as a management team is to continue to explore ways to both control/lower the growth of expenditures and create some revenue growth. The latter is difficult in California as local governments have very little control of their revenues and can’t really adjust them unilaterally.
I typically provide some kind of over-arching economic discussion in this letter. It seems to me this year that there are far too many conflicting data points to make much sense of what to expect economically at the micro and macro level going forward.
We know inflation is still high, though it has moderated some in recent months. It appears that real estate values, at least at the writing of this letter, have turned back to increasing though that seems more a function of very few properties on the market, particularly existing single family dwellings. There seems to be quite a bit of uncertainty at both the state and federal levels as California grapples with a budget deficit of over $30 billion and the federal government has gone through another debt ceiling fight. In the private sector, there is story after story of layoffs at large companies, particularly in the tech sectors. 12 Introductory Section City of San Marcos
With all of that, we will keep an eye on what’s going on and be as prepared as we can be to adjust to changes, particularly, negative changes in the larger economic environment.
General Fund
The recommended Fiscal Year 2023-24 budget represents a deficit of $3.8M. As stated above, the use of reserves exceeding the Council’s 40% reserve policy will address this deficit.
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 2023-24 budget.
Fiscal Year
Major General Fund Revenue Sources
Sales Tax Property Tax Special Assessments TOT
Licenses & Permits Charges for Services Rental Income
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
Actual
FY 2022-23
Projected
FY 2023-24
Proposed
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
FY 2023-24 Major General Fund Revenue Sources
Sales Tax
Sales Tax
26.2%
26.2%
Sales Tax
26.2%
Property Tax
Property Tax
33.7%
33.7%
Property Tax
33.7%
Special Assessments
Special Assessments
7.9%
7.9%
Special Assessments
7.9%
TOT
TOT
1.7%
1.7%
TOT
1.7%
Licenses & Permits
Licenses & Permits
6.7%
6.7%
Licenses & Permits
6.7%
Charges for Services
Charges for Services
14.8%
14.8%
Charges for Services
14.8%
Rental Income
Rental Income
4.1%
4.1%
Rental Income
4.1%
Other
Other
4.8%
4.8%
Other
4.8%
City of San Marcos Introductory Section 13
The City benefi ts from a diverse revenue base. Between rental income from City Hall and other land holdings as well as Creekside Marketplace, rental revenue accounts for 4.16% of General Fund revenue, down from the 6% that we projected in adopting the FY 2022-23 budget. This percentage drop is attributable to growth in the property and sales tax area as well as a drop in net revenue coming into the General Fund from our revenue generating properties. Some of that drop is attributable to a weak office space market, but is more defined by increasing costs to the City as a property owner from both a maintenance and commercial space preparation perspective. Changes in state law over the past several years have caused the City to see our costs, particularly in areas like tenant improvements, to increase rapidly and this naturally affects our net revenue bottom line. Part of our focus moving forward is to try to find ways within the regulatory environment we operate in to reduce those maintenance and capital cost outlays while still providing high quality office, retail and industrial facilities.
Expenditures
General Fund expenditures had held fairly steady and generally grew 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.
The recommended budget of $90.5 million is $10.1 million higher than our budgeted FY 2019- 20 expenditures. Using the 4% growth trend, we would have expected to have expenditures of $94.2 in the upcoming fiscal year had the pandemic not occurred. Setting our expenditures at $90.5 million represents a 4% drop from where we would have been. It is safe to say that demands for services have not dropped a corresponding 4%. Those demands continue to increase and that will be the challenge going forward in keeping expenditure growth as low as we can while revenues fully recover.
The following charts show General Fund expenditures
over the past several years by lines of business and in terms of personnel and operational costs.
Fiscal Year
General Fund Expenditures by Function
General Government Public Safety Public Works
Development Services Parks & Recreation Other
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
Actual
FY 2022-23
Projected
FY 2023-24
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
14 Introductory Section City of San Marc os
FY 2023-24 General Fund Expenditures by Function
General Government
General Government
23.0%
23.0%
General Government
23.0%
Public Works
Public Works
13.3%
13.3%
Public Works
13.3%
Development Services
Development Services
8.3%
8.3%
Development Services
8.3%
Law Enforcement
Law Enforcement
25.8%
25.8%
Law Enforcement
25.8%
Fire Services
Fire Services
23.8%
23.8%
Fire Services
23.8%
Parks & Recreation
Parks & Recreation
4.9%
4.9%
Parks & Recreation
4.9%
Other Transfers Out
Other Transfers Out
0.9%
0.9%
Other Transfers Out
0.9%
The following graph and table depicts the amounts of the total General Fund budget the categories of personnel services and operating expenditures represent (FY 2016-17 personnel spike reflects a one-time pension payment):
Fiscal Year
Personnel and Operating Expenditures
Operating Expenses Personnel Services
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
Actual
FY 2022-23
Projected
FY 2023-24
Proposed
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
$55,000,000
FY 2023-24 Personnel Expenses
Category
Total Amount
Budgeted
Percent of Total
GF Budget
Salaries and Wages $ 27,980,229 30.89%
Health Benefits $ 3,743,138 4.13%
Retirement Benefits $ 10,886,315 12.02%
Other $ 1,795,943 1.98%
Total $ 44,405,625 49.02%
The total share of the City’s General Fund budget made up by personnel expenses is up from 47.11% in Fiscal Year 2022-23 to
49.02% in the proposed Fiscal Year 2023-24 budget, which represents a $2.3 million addition. In another sign of returning to City of San Marcos Introductory Section 15
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 estimated cost of labor increases. The City has agreements with its bargaining units that will be coming to Council for final approval later in June. This budget attempted to anticipate those costs as best we could though given the timeframe we operate under, as it was finalized before all those agreements were tentatively approved. It’s our view that any deviations that the final agreements have to this budget will be minor in nature and as we proceed through the upcoming fiscal year we will bring adjustments to City Council for approval, if needed Other Expenditure Highlights:
The Sheriff’s contract increase of 1% results in a manageable increase in law enforcement costs, though no new positions are proposed. With respect to School Resource Officers (SRO’s), we will maintain those staffing levels at four (4) SRO’s. Those costs are now shared evenly between the City and San Marcos Unified School District as of Fiscal Year 2023- 24.
The recommended budget does not contain any contributions to the City’s three (3) infrastructure funds. We have rebalanced those funds so that all of them have a sufficient fund balance to move forward on existing commitments. The total fund balance between the three funds is slightly over $2.4 million, so we still have the ability and flexibility to move some projects forward. Certainly, one of our areas of work in the future will be restoring contributions to these funds as quickly as we can. It should be expected that until we get our operating expenditures and revenues re-linked, additional contributions to these funds may not be recommended.
Lastly, it’s worth noting that the $2.4 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 47% of the FY 2023-24 recommended budget.
The table below provides a summary of the status of each of the infrastructure Funds, collectively:
City Infrastructure Fund
FY 2023-24
Vehicles and
Equipment City Facilities
City
Infrastructure
Projected Starting Balance $ (664,263) $ 5,430,692 $ 3,920,353 Proposed Additional Funding $ - $ 100,000 $ 89,000
Proposed Inter-fund Transfer $ 2,314,077 $ (2,314,077) $ - Proposed Expenditures $ (1,649,814) $ (200,000) $ (919,000) Previously Encumbered/New CIP Appropriation $ - $ (1,574,548) $ (2,097,149) Projected Ending Balance $ - $ 1,442,067 $ 993,204
Total Projected Ending Fund Balance $ 2,435,271 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.
The total new appropriations recommended for Fiscal Year 2023-24 for CIP projects is $5.8 million. The Creek project itself only accounts for $100,000 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 $5.8 million included in the FY 2023-24 CIP budget is the $4.9 million appropriated for various street projects, including the multi-year Annual Surface Seal project appropriation.
As the Council knows, many capital projects span multiple fiscal years and funding in FY 2023-24 is based on staffs 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 Santa Fe Smilax to Bosstick ($7.4 million)
> San Marcos Boulevard at Discovery Street Intersection Improvements ($3.5 million) 16 Introductory Section City of San Marcos
FY 2023-24 CIP Expenditures by Funding Source
CDBG
CDBG
5.6%
5.6%
CDBG
5.6%
Grants
Grants
23.3%
23.3%
Grants
23.3%
TransNet
TransNet
32.4%
32.4%
TransNet
32.4%
Gas Tax
Gas Tax
26.2%
26.2%
Gas Tax
26.2%
Public Facilities Fees
Public Facilities Fees
3.5%
3.5%
Public Facilities Fees
3.5%
Successor Agency Bond 3
Successor Agency Bond 3
9.0%
9.0%
Successor Agency Bond 3
9.0%
In the Planning/Grant/Other category, the projects include:
> Electronic Plan Review
> EV Charger Grant Program
> Olive Street Bridge ($1.8 million)
> Richmar Park Phase 2 ($0.8 million)
> City Hall Elevator Updates ($1.0 million)
> Future Fire Station Feasibility Study ($0.3 million)
> Citywide ADA Improvements ($4.8 million)
> Annual Surface Seal ($10.0 million)
> Bradley Park Pump Track ($1.2 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
66.8%
66.8%
Streets
66.8%
City Facilities
City Facilities
15.7%
15.7%
City Facilities
15.7%
Creek District
Creek District
1.4%
1.4%
Creek District
1.4%
Storm Drains
Storm Drains
7.2%
7.2%
Storm Drains
7.2%
Traffic
Traffic
1.6%
1.6%
Traffic
1.6%
Parks
Parks
7.3%
7.3%
Parks
7.3%
City of San Marcos Introductory Section 17
> Trash Amendment
As stated above, the Creek District makes up a significant portion of the five-year CIP . The total five-year program starting in FY 2023-24 and extending through FY 2027-28 is $238,498,292. The Creek District projects make up $114,363,539 or 48% of the total CIP . The main projects in the Creek District are:
> Via Vera Cruz Bridge ($41.5 million)
> Bent Avenue Bridge ($32.4 million)
> Discovery Street Widening and Flood Control ($13.5 million) > Creekside Drive and Grading ($10.5 million)
> Promenade Construction ($4.5 million)
> Environmental Habitat and Mitigation Establishment ($11.9 million) Conclusion
The City’s finances remain in a strong condition despite the challenges posed by the pandemic and the re-setting of our operating revenues at a lower base level. As discussed above, we have made a significant effort to reign in our operating expenditures as best we can without significant service level reductions while our revenues recover. This effort to realign the expenditures and revenues will likely take some time, maybe several years. We are able with the proposed Fiscal Year 2023-24 budget to maintain our service levels and not utilize General Fund reserve levels below the Council’s 40% minimum goal. We will endeavor to maintain that in years beyond the upcoming fiscal year, though the Council should be aware that the use of reserves that could cause the overall balance to dip below 40% is very possible.
For all of us, these past few budget processes have been something we’ve never seen before. In this budget year, we return to a more normal process though with a significantly reduced revenue base. There is no more state or federal funding on the horizon and though we needed it to get through the pandemic period, we will be better off getting back to a more predictable fiscal environment. 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’d like to specifically recognize all of our department heads and their budget/fiscal staff who did the hard work this spring getting their expenditures down to a place where we can start to get our budget back in alignment. They approached that work from a thoughtful perspective in how to minimize the negative impacts to the public while cutting costs. We are a lean organization and that was not an easy feat to accomplish and much work remains to be done over the next few years to get us back to equilibrium and prepare us for the increased services that the community will expect as we continue to grow.
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.
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 19
Expenditures - Overview by Fund and Function
Fiscal Year 2022-23 Fiscal Year 2023-24 Budget
Fund/Function As Adopted As Amended
Projected
6/30/23
Department
Requested
City Manager
Recommended
City Council
Approved
GENERAL FUND
GENERAL GOVERNMENT
City Council $ 283,294 $ 283,294 $ 282,219 $ 265,389 $ 265,389 $ 265,389 Administration 10,266,224 9,216,935 9,262,585 9,791,212 10,144,799 10,144,799 Economic Development 335,896 341,499 346,529 349,040 346,950 346,950 City Attorney 940,000 1,040,000 862,600 855,000 855,000 855,000 City Clerk 1,165,490 922,495 702,156 483,661 478,316 478,316 Human Resources/Risk Management 4,096,247 4,239,669 3,807,898 4,020,514 4,022,278 4,022,278 Finance 1,920,249 2,327,700 2,259,073 2,314,468 2,313,973 2,313,973 Information Systems 2,442,924 2,788,182 2,535,250 2,280,247 2,272,280 2,272,280 Real Property Services 141,607 145,686 152,983 93,998 94,199 94,199 Total General Government 21,591,931 21,305,460 20,211,293 20,453,529 20,793,184 20,793,184
PUBLIC WORKS
Operations 10,259,077 13,293,493 13,024,308 12,872,458 12,069,517 12,069,517 Total Public Works 10,259,077 13,293,493 13,024,308 12,872,458 12,069,517 12,069,517
DEVELOPMENT SERVICES
Administration 1,494,468 1,511,522 1,506,876 1,597,230 1,598,379 1,598,379 Planning 1,484,910 2,750,377 1,192,342 1,420,378 1,382,353 1,382,353 Building 1,491,629 1,499,414 1,308,806 1,795,770 1,592,770 1,592,770 Engineering 2,386,017 2,649,985 2,157,479 2,620,764 2,092,472 2,092,472 Watershed Program Management 923,403 4,676,625 4,508,675 860,489 817,969 817,969 Total Development Services 7,780,427 13,087,923 10,674,178 8,294,631 7,483,943 7,483,943
PUBLIC SAFETY
Fire Department 20,086,339 20,894,336 20,455,304 21,387,362 21,561,202 21,561,202 Law Enforcement 23,374,137 23,204,137 23,118,305 23,361,084 23,361,084 23,361,084 Total Public Safety 43,460,476 44,098,473 43,573,609 44,748,446 44,922,286 44,922,286
PARKS AND RECREATION
Parks and Recreation 4,135,137 4,527,364 4,313,975 4,431,657 4,482,980 4,482,980 Total Parks and Recreation 4,135,137 4,527,364 4,313,975 4,431,657 4,482,980 4,482,980
OTHER FINANCING USES
Transfers Out 931,000 931,000 963,486 831,000 831,000 831,000 Annual Replacement/Rehab Transfers 1,265,345 2,265,345 2,265,345 - - - Total Other Financing Uses 2,196,345 3,196,345 3,228,831 831,000 831,000 831,000
TOTAL GENERAL FUND $ 89,423,393 $ 99,509,058 $ 95,026,194 $ 91,631,721 $ 90,582,910 $ 90,582,910 20 Introductory Section City of San Mar cos
Expenditures - Overview by Fund and Function (continued) Fiscal Year 2022-23 Fiscal Year 2023-24 Budget
Fund/Function As Adopted As Amended
Projected
6/30/23
Department
Requested
City Manager
Recommended
City Council
Approved
SPECIAL REVENUE FUNDS
Gas Tax* $ 2,147,618 $ 374,279 $ 1,010,602 $ 382,172 $ 382,172 $ 382,172 Traffic Safety* 185,000 194,908 188,630 185,000 185,000 185,000 Lighting & Landscaping Maintenance
District 1,612,347 1,659,500 1,646,362 1,592,268 1,592,268 1,592,268 City Affordable Housing* 5,828,500 5,828,500 5,828,500 5,828,500 5,828,500 5,828,500 CFD 98-02 Lighting & Landscaping* 8,454,552 8,659,200 8,659,172 8,471,954 8,464,454 8,464,454 Senior Nutrition Grant 404,659 415,928 391,290 411,781 411,781 411,781 CDBG* 619,529 856,936 1,222,693 374,277 374,277 374,277 Center Dr Maintenance District 47,020 47,020 23,520 26,020 26,020 26,020 CalHome Fund 200,000 200,000 - 200,000 200,000 200,000 CFD 2011-01 Congestion Management 2,000 5,460,856 5,460,856 - - - PEG* 100,000 100,000 249,345 10,000 10,000 10,000
Art In Public Places 185,000 185,000 50,000 185,000 185,000 185,000 RMRA* - - 917,617 - - -
San Marcos Successor Housing Agency 1,794,670 1,851,870 1,831,196 1,907,434 1,907,434 1,907,434 Total Special Revenue Funds 21,580,895 25,833,997 27,480,674 19,574,406 19,566,906 19,566,906
DEBT SERVICE FUND
Lease Revenue Bonds 389,296 389,296 389,296 389,296 389,296 389,296 Total Debt Service Fund 389,296 389,296 389,296 389,296 389,296 389,296
CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees* 45,310 6,345,310 8,243,403 107,370 107,370 107,370 Transnet - Streets* 66,684 66,684 550,917 157,866 157,866 157,866 RTCIP* - - 1,359,804 - - -
Total Capital Improvement Project
Funds
111,994 6,411,994 10,154,124 265,236 265,236 265,236
FIDUCIARY FUNDS
Trust/Agency Deposits 50,000 70,498 50,000 50,000 50,000 50,000 Redevelopment Property Tax Trust
Fund*
28,115,126 43,655,231 34,074,793 27,807,349 27,807,349 27,807,349 Total Fiduciary Funds 28,165,126 43,725,729 34,124,793 27,857,349 27,857,349 27,857,349
ENTERPRISE FUNDS
Creekside Marketplace 7,690,748 12,990,748 7,295,267 10,561,900 10,561,900 10,561,900 Real Property Management 5,822,034 9,979,403 7,930,582 7,012,712 7,012,712 7,012,712 Total Enterprise Funds 13,512,782 22,970,151 15,225,849 17,574,612 17,574,612 17,574,612
INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement
2,482,087 2,530,395 2,327,087 2,017,214 1,649,814 1,649,814 City Facilities Replacement/
Rehabilitation*
360,000 919,887 1,751,382 265,000 200,000 200,000
City Infrastructure Replacement/
Rehabilitation*
912,275 2,561,342 2,511,196 619,000 919,000 919,000 Total Internal Service Funds 3,754,362 6,011,624 6,589,665 2,901,214 2,768,814 2,768,814 TOTAL EXPENDITURES - ALL FUNDS $ 156,937,848 $ 204,851,849 $ 188,9 89,704 $ 160,193,834 $ 159,005,123 $ 159,005,123 *See Capital Improvement Program - Summary by Funding Source for FY 2023-24 appropriations committed from these funds. Appropriations committed for capital projects are reflected on the individual fund pages in the fund balance reserves.
City of San Marcos Introductory Section 21
Revenues - Overview by Fund and Type
Fiscal Year 2022-23 Fiscal Year 2023-24 Budget
Budget Category As Adopted As Amended
Projected
6/30/23
Department
Requested
City Manager
Recommended
City Council
Approved
GENERAL FUND
TAXES & SPECIAL ASSESSMENTS
Sales Tax $ 21,889,401 $ 22,554,372 $ 22,268,090 $ 22,567,390 $ 22,713,452 $ 22,713,452 Property Tax 27,358,117 27,495,615 27,174,334 29,253,790 29,253,790 29,253,790 Special Assessments 6,337,000 6,337,000 6,735,500 6,867,600 6,867,600 6,867,600 Transient Occupancy Tax 738,865 738,856 1,471,000 1,471,000 1,500,420 1,500,420 Total Taxes & Special
Assessments 56,323,383 57,125,843 57,648,924 60,159,780 60,335,262 60,335,262
LICENSES & PERMITS
Franchise Fees 4,259,027 4,259,027 4,259,027 4,301,617 4,301,617 4,301,617 Building Permit Fees 418,000 418,000 373,000 420,000 420,000 420,000 Business License Fees 239,200 239,200 239,000 239,000 239,000 239,000 Other Licenses & Permits 722,150 722,150 870,832 788,991 858,917 858,917 Total Licenses & Permits 5,638,377 5,638,377 5,741,859 5,749,608 5,819,534 5,819,534
INTERGOVERNMENTAL
State Mandates 151,000 151,000 186,473 171,070 187,543 187,543 State Grants 339,635 212,000 242,593 238,000 238,000 238,000 Local Grants 2,500 7,000 4,500 2,500 2,500 2,500 County 277,000 277,000 290,000 260,000 260,000 260,000 Federal Grants 6,424,508 6,942,667 6,985,718 267,790 267,790 267,790 Total Intergovernmental 7,194,643 7,589,667 7,709,284 939,360 955,833 955,833
CHARGES FOR SERVICES
Departmental Services 8,152,560 8,741,035 8,787,864 9,416,748 9,901,962 9,901,962 Reimbursements 3,324,270 5,820,999 4,567,499 2,660,800 2,980,411 2,980,411 Total Charges For Services 11,476,830 14,562,034 13,355,363 12,077,548 12,882,373 12,882,373
FINES & FORFEITURES
Fines & Forfeitures 293,800 293,800 133,257 212,455 277,455 277,455 Total Fines & Forfeitures 293,800 293,800 133,257 212,455 277,455 277,455
USE OF MONEY & PROPERTY
Rental Income 60,000 60,000 43,200 44,000 44,000 44,000 Partnership Income 900,000 900,000 900,000 900,000 900,000 900,000 Interest Income 831,000 831,000 1,592,109 840,000 840,000 840,000 Total Use of Money & Property 1,791,000 1,791,000 2,535,309 1,784,000 1,784,000 1,784,000
DEVELOPER FEES
Developer Fees 11,500 11,500 22,008 18,000 18,000 18,000 Total Developer Fees 11,500 11,500 22,008 18,000 18,000 18,000
MISCELLANEOUS REVENUES
Donations 1,500 1,500 1,500 2,500 2,500 2,500 Other Miscellaneous Revenue 213,060 213,060 220,591 225,152 225,152 225,152 Total Miscellaneous Revenues 214,560 214,560 222,091 227,652 227,652 227,652
OTHER FINANCING SOURCES
Sale of Fixed Assets - 1,000,000 1,000,000 - - - Operating Transfers In - Creekside 3,500,000 3,500,000 3,000,000 2,500,000 2,500,000 2,500,000 Operating Transfers In - Real Property
Management 2,000,000 2,000,000 2,000,000 1,000,000 1,000,000 1,000,000 Operating Transfers In - Other 979,300 2,752,639 2,421,424 958,800 958,800 958,800 Total Other Financing Sources 6,479,300 9,252,639 8,421,424 4,458,800 4,458,800 4,458,800
TOTAL GENERAL FUND $ 89,423,393 $ 96,479,420 $ 95,789,519 $ 85,627,203 $ 86,758,909 $ 86,758,909 22 Introductory Section City of San Marcos
Revenues - Overview by Fund and Type (continued)
Fiscal Year 2022-23 Fiscal Year 2023-24 Budget
Budget Category As Adopted As Amended
Projected
6/30/23
Department
Requested
City Manager
Recommended
City Council
Approved
SPECIAL REVENUE FUNDS
GAS TAX
Gas Tax Revenue $ 2,816,247 $ 2,816,247 $ 2,431,102 $ 2,699,439 $ 2,699,439 $ 2,699,439 Interest Income 34,000 34,000 132,190 59,000 59,000 59,000 Total Gas Tax 2,850,247 2,850,247 2,563,292 2,758,439 2,758,439 2,758,439
TRAFFIC SAFETY
Traffic Safety Revenue 125,000 125,000 125,000 125,000 125,000 125,000 Interest Income 6,000 6,000 46,820 21,000 21,000 21,000 Total Traffic Safety 131,000 131,000 171,820 146,000 146,000 146,000
LIGHTING & LANDSCAPING MAINTENANCE DISTRICT
Special Assessments 530,000 530,000 520,000 530,000 530,000 530,000 Interest Income - - - - - -
Other Restricted Revenues 660,000 660,000 660,000 660,000 660,000 660,000 Total Lighting & Landscaping
Maintenance District 1,190,000 1,190,000 1,180,000 1,190,000 1,190,000 1,190,000
CITY AFFORDABLE HOUSING
City Affordable Housing Revenue 2,400,000 2,400,000 2,700,000 2,700,000 2,700,000 2,700,000 Interest Income 52,000 52,000 570,479 254,000 254,000 254,000 Other Restricted Revenues 142,500 142,500 142,500 142,500 190,100 190,100 Total City Affordable Housing 2,594,500 2,594,500 3,412,979 3,096,500 3,144,100 3,144,100
CFD 98-02 LIGHTING & LANDSCAPING
Special Assessments 7,718,000 7,718,000 8,629,000 8,802,000 8,802,000 8,802,000 Interest Income 51,000 51,000 707,176 292,000 292,000 292,000 Other Restricted Revenues - - 165 - - -
Total CFD 98-02 Lighting & Landscaping 7,769,000 7,769,000 9,336,341 9,094,000 9,094,000 9,094,000
SENIOR NUTRITION GRANT
Nutrition Grant 103,565 132,957 89,495 89,500 89,500 89,500 Donations 18,700 18,700 24,000 24,000 24,000 24,000 Interest Income - - - - - -
Other Restricted Revenues 172,000 172,000 171,000 171,000 171,000 171,000 Total Senior Nutrition Grant 294,265 323,657 284,495 284,500 284,500 284,500
CDBG 1,055,788 1,055,788 839,776 - 1,301,411 1,301,411
CENTER DR MAINTENANCE DISTRICT 26,000 26,000 28,302 25,000 25,000 25,000
CALHOME 113,000 113,000 - 113,000 113,000 113,000
CFD 2011-01 CONGESTION MANAGEMENT 710,500 710,500 989,187 934,000 934,000 934,000
PEG 160,000 160,000 190,078 156,000 156,000 156,000
ART IN PUBLIC PLACES 33,000 33,000 88,923 68,000 68,000 68,000
RMRA
Revenue 2,195,172 2,195,172 2,041,254 2,326,619 2,326,619 2,326,619 Interest Income 25,000 25,000 142,652 70,000 70,000 70,000 Total RMRA 2,220,172 2,220,172 2,183,906 2,396,619 2,396,619 2,396,619
SAN MARCOS SUCCESSOR HOUSING AGENCY 1,859,000 1,859,000 9,655,431 1,976,000 1,976,000 1,976,000
TOTAL SPECIAL REVENUE FUNDS $ 21,006,472 $ 21,035,864 $ 30,924,530 $ 22,238,058 $ 23,587,069 $ 23,587,069 City of San Marcos Introductory Section 23
Revenues - Overview by Fund and Type (continued)
Fiscal Year 2022-23 Fiscal Year 2022-23 Budget
Budget Category As Adopted As Amended
Projected
6/30/23
Department
Requested
City Manager
Recommended
City Council
Approved
DEBT SERVICE FUND
LEASE REVENUE BONDS $ 554,800 $ 554,800 $ 561,000 $ 405,436 $ 405,436 $ 405,436
CAPITAL IMPROVEMENT PROJECTS FUNDS
PUBLIC FACILITIES FEES
Developer Fees 24,172,712 24,172,712 4,876,250 7,170,788 7,170,788 7,170,788 Interest Income 514,000 514,000 1,558,490 714,000 714,000 714,000 Total Public Facilities Fees 24,686,712 24,686,712 6,434,740 7,884,788 7,884,788 7,884,788
TRANSNET - STREETS 1,889,100 1,889,100 2,252,000 2,351,000 2,351,000 2,351,000
RTCIP 2,866,297 2,866,297 1,180,191 1,087,896 1,087,896 1,087,896
FIDUCIARY FUNDS
TRUST/AGENCY DEPOSITS - - - - - -
REDEVELOPMENT PROPERTY TAX TRUST FUND
Property Tax 24,911,767 24,911,767 24,911,767 24,672,752 24,672,752 24,672,752 Interest Income 198,967 198,967 747,540 429,067 429,067 429,067 Other Miscellaneous Revenue 3,164,502 3,164,502 3,164,502 3,168,000 3,168,000 3,168,000 Total Redevelopment Property Tax
Trust Fund 28,275,236 28,275,236 28,823,809 28,269,819 28,269,819 28,269,819
ENTERPRISE FUNDS
CREEKSIDE MARKETPLACE
Rental Income 4,917,404 4,917,404 4,924,904 4,978,607 4,978,607 4,978,607 Reimbursements 941,247 941,247 941,247 1,010,678 1,010,678 1,010,678 Interest Income - - - - - -
Other Miscellaneous Revenue 1,832,097 7,132,097 7,132,097 29,043 29,043 29,043 Total Creekside Marketplace 7,690,748 12,990,748 12,998,248 6,018,328 6,018,328 6,018,328
REAL PROPERTY MANAGEMENT
Rental Income 5,372,873 5,372,873 5,372,873 5,721,319 5,721,319 5,721,319 Reimbursements 397,243 1,773,477 1,958,352 537,193 537,193 537,193 Interest Income - - 3,973 - - -
Other Miscellaneous Revenue 51,917 1,581,917 1,581,917 651,285 651,285 651,285 Total Real Property Management 5,822,033 8,728,267 8,917,115 6,909,797 6,909,797 6,909,797
INTERNAL SERVICE FUNDS
VEHICLE & EQUIPMENT ACQUISITION/REPLACEMENT
Interest Income 31,000 31,000 38,039 - - -
Assistance to Firefighters Grant - - - - -
Operating Transfer In – Other - - - - - -
Annual Replacement/Rehab Transfers 253,069 453,069 453,069 - - - Total Vehicle & Equipment Acquisition/
Replacement 284,069 484,069 491,108 - - -
CITY FACILITIES REPLACEMENT/REHABILITATION
Interest Income 50,000 50,000 225,240 100,000 100,000 100,000 Reimbursements - - - - - -
Operating Transfer In – Other - - - - - -
Annual Replacement/Rehab Transfers 506,138 906,138 906,138 - - - Total City Facilities Replacement/
Rehabilitation 556,138 956,138 1,131,378 100,000 100,000 100,000
CITY INFRASTRUCTURE REPLACEMENT/REHABILITATION
Interest Income 35,000 35,000 195,416 89,000 89,000 89,000 Annual Replacement/Rehab Transfers 506,138 906,138 906,138 - - - Total City Infrastructure Replacement/
Rehabilitation 541,138 941,138 1,101,554 89,000 89,000 89,000
TOTAL REVENUES - ALL FUNDS $ 183,596,136 $ 199,887,789 $ 190,605,192 $ 160,981,325 $ 163,462,042 $ 163,462,042
PAGE INTENTIONALLY LEFT BLANK
General
Fund
PAGE INTENTIONALLY LEFT BLANK
City of San Marcos General Fund 27
GENERAL FUND
Budget Summary
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ 49,737,319 $ 56,830,347 $ 57,648,924 $ 60,159,780 $ 60,335,262 $ 60,335,262 Licenses & Permits 6,108,401 6,594,924 5,741,859 5,749,608 5,819,534 5,819,534 Intergovernmental* 3,740,737 5,042,089 7,709,284 939,360 955,833 955,833 Charges for Services 10,342,298 13,605,783 13,355,363 12,077,548 12,882,373 12,882,373 Fines & Forfeitures 96,037 65,482 133,257 212,455 277,455 277,455 Use of Money & Property 1,929,338 (997,444) 2,535,309 1,784,000 1,784,000 1,784,000 Developer Fees 26,991 16,981 22,008 18,000 18,000 18,000 Miscellaneous Revenues 393,207 310,517 222,091 227,652 227,652 227,652 Other Financing Sources 6,119,905 6,121,259 8,421,424 4,458,800 4,458,800 4,458,800 TOTAL REVENUES 78,494,233 87,589,938 95,789,519 85,627,203 86,758,909 86,758,909
OPERATING EXPENDITURES
Salaries & Wages 24,896,709 24,802,728 28,645,027 28,217,458 27,980,229 27,980,229 Health Benefits 3,373,725 3,308,320 3,546,814 3,743,138 3,743,138 3,743,138 Retirement Benefits 8,234,806 8,960,228 9,566,570 10,886,315 10,886,315 10,886,315 Other Personnel Expenses 1,273,833 1,405,522 1,612,015 1,795,943 1,795,943 1,795,943 Contractual Services 30,848,924 33,589,645 36,454,720 37,964,750 37,303,124 37,303,124 Supplies & Services 1,914,610 2,668,381 3,279,945 3,081,315 3,070,068 3,070,068 Repair & Maintenance 721,421 1,120,112 1,037,661 984,994 946,994 946,994 Utilities 1,473,791 1,835,810 1,898,691 1,833,290 1,833,290 1,833,290 Capital Expenditures (Non CIP) 185,960 70,207 88,681 168,970 168,970 168,970 Debt Service 256,902 81,083 2,280 - - - Other Operating Expenses 5,111,912 3,180,085 6,495,959 2,955,548 2,854,839 2,854,839 Annual Replacement/Rehab Transfers - 5,180,418 2,265,345 - - - TOTAL OPERATING EXPENDITURES 78,292,593 86,202,539 94,893,708 91,631,721 90,582,910 90,582,910
CIP PROJECT EXPENDITURES 181,166 354,695 132,486 - - -
TOTAL EXPENDITURES 78,473,759 86,557,234 95,026,194 91,631,721 90,582,910 90,582,910
REVENUE OVER/(UNDER) EXPENDITURES 20,474 1,032,704 763,325 (6,004,518) (3,824,001) (3,824,001)
FUND BALANCE
Beginning Balance - July 1 51,975,161 49,528,592 49,157,112 49,920,437 49,920,437 49,920,437 Audit/Equity Transfer Out Adjustments (4,769,804) (1,800,000) - - - - Unanticipated One-Time Revenues 2,302,761 395,816 1,000,000 - - - Revenue Over/(Under) Expenditures 20,474 1,032,704 (236,675) (6,004,518) (3,824,001) (3,824,001) Ending Balance - June 30 49,528,592 49,157,112 49,920,437 43,915,919 46,096,436 46,096,436
RESERVED FUND BALANCE
Restricted Assets 8,429,558 8,429,558 7,721,962 7,721,962 7,721,962 7,721,962 Restricted for Capital Projects 2,218,024 2,318,024 679,141 570,000 570,000 570,000 Environmental Endowments 534,256 534,256 534,256 534,256 534,256 534,256 Restricted for Business Sustainability Loans 1,099,547 - - - - - Catastrophic/Emergency Reserve 11,682,704 12,625,091 13,661,693 11,696,567 12,423,406 12,423,406 One-time Recurring Savings/Opportunity Reserve 12,782,251 12,625,091 13,661,693 11,696,567 12,423,406 12,423,406 Economic Contingency/Pension Stabilization Reserve 10,282,251 10,125,091 11,161,693 9,196,567 9,923,406 9,923,406 Pension Stabilization Reserves - Restricted Section
115** 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 Total Restricted Reserves 49,528,592 49,157,112 49,920,437 43,915,919 46,096,436 46,096,436
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. 28 General Fund City of San Marcos
GENERAL FUND
Expenditure Summary by Function
Fiscal Year 2022-23 Fiscal Year 2023-24 Budget
Function As Adopted As Amended
Projected
6/30/23
Department
Requested
City Manager
Recommended
City Council
Approved
General Government $ 21,591,931 $ 21,305,460 $ 20,211,293 $ 20,453,529 $ 20,793,184 $ 20,793,184 Public Works 10,259,077 13,293,493 13,024,308 12,872,458 12,069,517 12,069,517 Development Services 7,780,427 13,087,923 10,674,178 8,294,631 7,483,943 7,483,943 Public Safety 43,460,476 44,098,473 43,573,609 44,748,446 44,922,286 44,922,286 Parks And Recreation 4,135,137 4,527,364 4,313,975 4,431,657 4,482,980 4,482,980 Other Financing Uses 931,000 931,000 963,486 831,000 831,000 831,000 Annual Replacement/Rehab Transfers 1,265,345 2,265,345 2,265,345 - - -
TOTAL GENERAL FUND $ 89,423,393 $ 99,509,058 $ 95,026,194 $ 91,631,721 $ 90,582,910 $ 90,582,910 Total General Fund Expenditures Fiscal Year 2023-24 (by Function) General Government
General Government
23.0%
23.0%
General Government
23.0%
Public Works
Public Works
13.3%
13.3%
Public Works
13.3%
Development Services
Development Services
8.3%
8.3%
Development Services
8.3%
Fire Services
Fire Services
23.8%
23.8%
Fire Services
23.8%
Law Enforcement
Law Enforcement
25.8%
25.8%
Law Enforcement
25.8%
Parks and Recreation
Parks and Recreation
4.9%
4.9%
Parks and Recreation
4.9%
Other Financing Uses
Other Financing Uses
0.9%
0.9%
Other Financing Uses
0.9%
City of San Marcos General Fund 29
GENERAL FUND
Expenditure Summary by Type
FY 2023-24 Budget
Expenditure Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 24,896,709 $ 24,802,728 $ 28,645,027 $ 28,217,458 $ 27,980,229 $ 27,980,229 Health Benefits 3,373,725 3,308,320 3,546,814 3,743,138 3,743,138 3,743,138 Retirement Benefits 8,234,806 8,960,228 9,566,570 10,886,315 10,886,315 10,886,315 Other Personnel Expenses 1,273,833 1,405,522 1,612,015 1,795,943 1,795,943 1,795,943 Personnel Services Subtotal 37,779,073 38,476,798 43,370,426 44,642,854 44,405,625 44,405,625
Operating Expenses
Contractual Services 30,848,924 33,589,645 36,454,720 37,964,750 37,303,124 37,303,124 Supplies & Services 1,914,610 2,668,381 3,279,945 3,081,315 3,070,068 3,070,068 Repair & Maintenance 721,421 1,120,112 1,037,661 984,994 946,994 946,994 Utilities 1,473,791 1,835,810 1,898,691 1,833,290 1,833,290 1,833,290 Capital Expenditures (Non CIP) 185,960 70,207 88,681 168,970 168,970 168,970 Debt Service 256,902 81,083 2,280 - - -
Other Operating Expenses 5,111,912 3,180,085 6,495,959 2,955,548 2,854,839 2,854,839 Annual Replacement/Rehab Transfers - 5,180,418 2,265,345 - - - Operating Expenses Subtotal 40,513,520 47,725,741 51,523,282 46,988,867 46,177,285 46,177,285
TOTAL OPERATING EXPENDITURES $ 78,292,593 $ 86,202,539 $ 94,893,708 $ 91,631,721 $ 90,582,910 $ 90,582,910 General Fund Operating Expenditures
Personnel Services Operating Expenses
FY 2020-21 Actual FY 2021-22 Actual FY 2022-23 Projected City Council Approved 35,000,000
37,500,000
40,000,000
42,500,000
45,000,000
47,500,000
50,000,000
52,500,000
30 General Fund City of San Marcos
GENERAL FUND
Revenue Summary by Type
Fiscal Year 2022-23 Fiscal Year 2023-24 Budget
Budget Category As Adopted As Amended
Projected
6/30/23
Department
Requested
City Manager
Recommended
City Council
Approved
Taxes & Special Assessments $ 56,323,383 $ 57,125,843 $ 57,648,924 $ 60,159,780 $ 60,335,262 $ 60,335,262 Licenses & Permits 5,638,377 5,638,377 5,741,859 5,749,608 5,819,534 5,819,534 Intergovernmental 7,194,643 7,589,667 7,709,284 939,360 955,833 955,833 Charges For Services 11,476,830 14,562,034 13,355,363 12,077,548 12,882,373 12,882,373 Fines & Forfeitures 293,800 293,800 133,257 212,455 277,455 277,455 Use Of Money & Property 1,791,000 1,791,000 2,535,309 1,784,000 1,784,000 1,784,000 Developer Fees 11,500 11,500 22,008 18,000 18,000 18,000 Miscellaneous Revenues 214,560 214,560 222,091 227,652 227,652 227,652 Other Financing Sources 6,479,300 9,252,639 8,421,424 4,458,800 4,458,800 4,458,800
TOTAL GENERAL FUND $ 89,423,393 $ 96,479,420 $ 95,789,519 $ 85,627,203 $ 86,758,909 $ 86,758,909 Total General Fund Revenues Fiscal Year 2023-24
Taxes & Special Assessments
Taxes & Special Assessments
69.6%
69.6%
Taxes & Special Assessments
69.6%
Licenses & Permits
Licenses & Permits
6.7%
6.7%
Licenses & Permits
6.7%
Charges for Services
Charges for Services
14.8%
14.8%
Charges for Services
14.8%
Use of Money & Property
Use of Money & Property
2.1%
2.1%
Use of Money & Property
2.1%
Other Revenues
Other Revenues
6.8%
6.8%
Other Revenues
6.8%
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 2023-24 Sales Tax
Sales Tax
37.6%
37.6%
Sales Tax
37.6%
Property Tax
Property Tax
48.5%
48.5%
Property Tax
48.5%
Special Assessments
Special Assessments
11.4%
11.4%
Special Assessments
11.4%
Transient Occupancy Tax
Transient Occupancy Tax
2.5%
2.5%
Transient Occupancy Tax
2.5%
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 Manager
Assistant City
Manager
Public Works
Director
Community and
Economic
Development Director
Fire Chief
Finance Director
32 General Fund City of San Marcos
CITY COUNCIL - #101212
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 73,951 $ 76,907 $ 73,060 $ 77,668 $ 77,668 $ 77,668 Health Benefits 84,482 69,833 78,954 55,812 55,812 55,812 Retirement Benefits 5,563 5,736 4,939 6,059 6,059 6,059 Other Personnel Expenses 9,290 10,361 11,350 11,350 11,350 11,350 Personnel Services Subtotal 173,286 162,837 168,303 150,889 150,889 150,889
Operating Expenses
Contractual Services - - - - - -
Supplies & Services 97,169 91,315 109,841 110,000 110,000 110,000 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 850 2,904 4,075 4,500 4,500 4,500 Operating Expenses Subtotal 98,019 94,219 113,916 114,500 114,500 114,500
TOTAL EXPENDITURES 271,305 257,056 282,219 265,389 265,389 265,389
REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 300 - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 300 - - - - -
NET GENERAL FUND COST $ 271,005 $ 257,056 $ 282,219 $ 265,389 $ 265,389 $ 265,389
Council Members 5.00
City of San Marcos General Fund 33
CITY COUNCIL - #101212
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 58,660 $ 58,660 $ 58,660 511007 Auto Allowance 19,008 19,008 19,008
512001 Medicare 850 850 850
512004 Health Insurance 55,812 55,812 55,812
512010 PERS 6,059 6,059 6,059
512013 EBAP 10,500 10,500 10,500
532001 Memberships & Subscriptions 110,000 110,000 110,000 SANDAG 42,848
National League of Cities 8,755
League of CA cities San Diego 1,310
Cal Cities 26,358
LAFCO 30,729
581000 Travel & Training 2,500 2,500 2,500
581001 Intergovernmental Support Accounting 2,000 2,000 2,000 Council special events
Totals $ 265,389 $ 265,389 $ 265,389
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
DEPARTMENTAL STRUCTURE:
CITY MANAGER
Community and
Economic Development
Director
Assistant
City Manager
Business Process
Director/City Clerk
Parks and
Recreation
Director
Fire Chief
Finance Director
Real Property
Services
Human
Resources/Risk
Director
Development
Services Director/City
Engineer
IT Director
Special Projects
Manager
Public Works
Director
36 General Fund City of San Marcos
ADMINISTRATION - 1011xx
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 563,529 $ 725,074 $ 1,134,204 $ 460,914 $ 816,411 $ 816,411 Health Benefits 50,877 51,994 77,665 143,463 143,463 143,463 Retirement Benefits 5,343,624 6,137,222 6,868,568 7,725,837 7,725,837 7,725,837 Other Personnel Expenses 54,700 68,398 90,410 160,556 160,556 160,556 Personnel Services Subtotal 6,012,730 6,982,688 8,170,847 8,490,770 8,846,267 8,846,267
Operating Expenses
Contractual Services 761,996 829,420 1,124,672 1,314,652 1,314,652 1,314,652 Supplies & Services 127,740 139,635 190,205 221,094 221,094 221,094 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 88,048 121,558 123,390 113,736 109,736 109,736 Operating Expenses Subtotal 977,784 1,090,613 1,438,267 1,649,482 1,645,482 1,645,482
TOTAL EXPENDITURES 6,990,514 8,073,301 9,609,114 10,140,252 10,491,749 10,491,749
REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits 200 220 75 75 75 75
Intergovernmental* 3,011,860 4,006,067 6,159,374 - - - Charges for Services 52,224 74,438 57,061 57,000 57,000 57,000 Fines & Forfeitures - 27,832 53,015 160,000 257,155 257,155 Use of Money & Property - 1,000 - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 3,064,284 4,109,557 6,269,525 217,075 314,230 314,230
NET GENERAL FUND COST $ 3,926,230 $ 3,963,744 $ 3,339,589 $ 9,923,177 $ 10,177,519 $ 10,177,519
Allocation of Full Time Positions:
Departmental - Administration 6.56
CFD 98-02 1.00
CDBG 0.40
Successor Housing Agency 1.99
Public Facilities Fees 0.05
AUTHORIZED FULL TIME POSITIONS 10.00
*FY 2020-21 Actuals 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. FY 2021-22 & FY 2022-23 amounts include Federal ARPA Funding.
City of San Marcos General Fund 37
ADMINISTRATION - #101101
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 645,311 $ 773,988 $ 773,988 511004 Vacation Payoff 12,780 12,780 12,780
511005 Sick Leave Payoff 16,785 16,785 16,785
511006 Stipends 9,083 9,083 9,083
511007 Auto Allowance 4,752 4,752 4,752
511099 Salary Savings - Citywide (750,000) (525,000) (525,000) 511100 Salary & Wages (Part-Time) 54,276 54,276 54,276 512000 Social Security 56,609 56,609 56,609
512001 Medicare 9,299 9,299 9,299
512004 Health Insurance 92,178 92,178 92,178
512010 PERS 64,932 64,932 64,932
512013 EBAP 8,295 8,295 8,295
512017 Tuition Reimb Program 50,000 50,000 50,000 512019 PERS Replacement Benefit Contribution 330,000 330,000 330,000 512020 CalPERS UAL Payment 7,295,527 7,295,527 7,295,527 521001 Consulting Services 100,000 100,000 100,000 22560 Waste and Recycling
521002 Other Contract Services 300,000 300,000 300,000 521005 Animal Control Services 608,652 608,652 608,652 531000 Office Supplies 13,500 13,500 13,500
Administrative Office Supplies 3,500
Kitchen Supplies 10,000
531002 Postage 500 500 500
22560 Waste and Recycling
531016 Program Supplies 3,500 3,500 3,500
22560 Waste and Recycling
532000 Printing & Duplicating 4,250 4,250 4,250 22560 Waste and Recycling 4,000
Other Printing & Duplicating 250
532007 Household Hazardous Waste 100,000 100,000 100,000 22560 Waste and Recycling
581000 Travel & Training 5,100 5,100 5,100
22560 Waste and Recycling 2,600
Citywide Travel 2,500
581001 Intergovernmental Support Accounting 59,596 59,596 59,596 Legislative advocacy
581031 Community Event Support 28,400 28,400 28,400 Special Events 23,200
Democracy in Action 5,200
Totals $ 9,123,325 $ 9,477,002 $ 9,477,002
38 General Fund City of San Marcos
COMMUNICATIONS & MARKETING - #101105
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 144,548 $ 145,458 $ 145,458 511006 Stipends 432 432 432
511100 Salary & Wages (Part-Time) 120,000 120,000 120,000 512000 Social Security 14,231 14,231 14,231
512001 Medicare 2,046 2,046 2,046
512004 Health Insurance 20,483 20,483 20,483
512010 PERS 15,049 15,049 15,049
512013 EBAP 2,058 2,058 2,058
521001 Consulting Services 225,000 225,000 225,000 Communications Support Services
521002 Other Contract Services 35,000 35,000 35,000 SMTV Video Production
521012 Contract Maintenance Services 6,000 6,000 6,000 Pitney Bowes and Other Contract Maintenance Services
531002 Postage 45,000 45,000 45,000
Postage
532000 Printing & Duplicating 21,000 21,000 21,000 Printing and Duplicating
532001 Memberships & Subscriptions 2,400 2,400 2,400 Sprout Social
581000 Travel & Training 2,000 1,000 1,000
Annual CAPIO Conference
581008 Community Promotion 12,640 12,640 12,640
Project Outreach, Street Fair, Social Media Advertising Costs, Additional Public Relations as Needed
Totals $ 667,887 $ 667,797 $ 667,797
City of San Marcos General Fund 39
ECONOMIC DEVELOPMENT - #101106
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 191,234 $ 192,144 $ 192,144 511005 Sick Leave Payoff 9,000 9,000 9,000
511006 Stipends 432 432 432
511007 Auto Allowance 2,281 2,281 2,281
512000 Social Security 11,829 11,829 11,829
512001 Medicare 2,766 2,766 2,766
512004 Health Insurance 30,802 30,802 30,802
512010 PERS 20,329 20,329 20,329
512013 EBAP 3,423 3,423 3,423
521002 Other Contract Services 40,000 40,000 40,000 Regional Branding Efforts (Innovate78)
531016 Program Supplies 8,000 8,000 8,000
Collateral Development and Production
532001 Memberships & Subscriptions 22,944 22,944 22,944 HubSpot 7,020
CA Association for Local Economic Development 805
ICMA 200
SD Regional EDC Membership 2,500
San Marcos Chamber of Commerce 1,500
CoStar 10,200
International Economic Development Council 455
Urban Land Institute Membership 264
581000 Travel & Training 6,000 3,000 3,000
Travel and Expenses for Meetings and Conventions
(CALED, ULI, IEDC) 3,000
Totals $ 349,040 $ 346,950 $ 346,950
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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.
SAN MARCOS RESIDENTS
San Marcos City Council
City Manager City Attorney
DEPARTMENTAL STRUCTURE:
42 General Fund City of San Marcos
CITY ATTORNEY - #101313
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
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 822,747 1,035,582 862,600 855,000 855,000 855,000 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
Operating Expenses Subtotal 822,747 1,035,582 862,600 855,000 855,000 855,000
TOTAL EXPENDITURES 822,747 1,035,582 862,600 855,000 855,000 855,000
REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES - - - - - -
NET GENERAL FUND COST $ 822,747 $ 1,035,582 $ 862,600 $ 855,000 $ 855,000 $ 855,000 City of San Marcos General Fund 43
CITY ATTORNEY - #101313
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521000 City Attorney Services $ 850,000 $ 850,000 $ 850,000 521002 Other Contract Services 5,000 5,000 5,000
Totals $ 855,000 $ 855,000 $ 855,000
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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.
*Indicates a budgeted position that is currently vacant and may or may not be filled.
BUSINESS PROCESS DIRECTOR/CITY CLERK
Deputy
City Clerk
Office Assistant
(PT)
Office Specialist*
Office Assistant
(PT)
DEPARTMENTAL STRUCTURE:
Office Assistant
(PT)
Office Assistant
(PT)
46 General Fund City of San Marcos
CITY CLERK - #101414
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 391,014 $ 444,450 $ 409,569 $ 336,841 $ 338,646 $ 338,646 Health Benefits 54,819 63,783 56,333 28,897 28,897 28,897 Retirement Benefits 39,841 40,490 34,454 23,628 23,628 23,628 Other Personnel Expenses 31,729 33,060 43,714 41,145 41,145 41,145 Personnel Services Subtotal 517,403 581,783 544,070 430,511 432,316 432,316
Operating Expenses
Contractual Services 37,937 96,254 73,000 15,500 15,500 15,500 Supplies & Services 75,070 30,052 32,886 32,650 25,500 25,500 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 22,266 7,310 52,200 5,000 5,000 5,000 Operating Expenses Subtotal 135,273 133,616 158,086 53,150 46,000 46,000
TOTAL EXPENDITURES 652,676 715,399 702,156 483,661 478,316 478,316
REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental 1,545 - - - - -
Charges for Services 4,000 11 7,800 3,000 3,000 3,000 Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 23 - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 5,568 11 7,800 3,000 3,000 3,000
NET GENERAL FUND COST $ 647,108 $ 715,388 $ 694,356 $ 480,661 $ 475,316 $ 475,316
Allocation of Full Time Positions:
Departmental - City Clerk 2.95
Redevelopment Property Tax Trust Fund 0.05
AUTHORIZED FULL TIME POSITIONS 3.00
City of San Marcos General Fund 47
CITY CLERK - #101414
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 318,571 $ 320,376 $ 320,376 511001 Overtime 1,500 1,500 1,500
511004 Vacation Payoff 4,500 4,500 4,500
511005 Sick Leave Payoff 17,110 17,110 17,110
511009 Bilingual Pay 1,800 1,800 1,800
511099 Salary Savings - Citywide (76,440) (76,440) (76,440) 511100 Salary & Wages (Part-Time) 69,800 69,800 69,800 512000 Social Security 30,386 30,386 30,386
512001 Medicare 4,564 4,564 4,564
512004 Health Insurance 28,897 28,897 28,897
512010 PERS 23,628 23,628 23,628
512013 EBAP 6,195 6,195 6,195
521002 Other Contract Services 15,500 15,500 15,500 Codification Services
531000 Office Supplies 5,150 3,000 3,000
532000 Printing & Duplicating 1,500 1,500 1,500 Printing and mailing charges
532001 Memberships & Subscriptions 1,000 1,000 1,000 532002 Legal & Other Advertising 25,000 20,000 20,000 Publications and Legal Ad Services
581000 Travel & Training 5,000 5,000 5,000
TTC Courses & Travel Expenses for Clerk Certification
Totals $ 483,661 $ 478,316 $ 478,316
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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.
*Indicates a budgeted position that is currently vacant and may or may not be filled.
CITY ATTORNEY HUMAN RESOURCES/
RISK DIRECTOR
Human
Resources/Risk
Technician
Management
Analyst*
Senior
Management
Analyst
Payroll
Coordinator
Payroll
Administrator
Senior
Management
Analyst
DEPARTMENTAL STRUCTURE:
HR/Risk Office
Assistant (PT)
50 General Fund City of San Marcos
HUMAN RESOURCES/RISK MANAGEMENT - #101616
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 643,598 $ 686,114 $ 805,700 $ 734,213 $ 735,977 $ 735,977 Health Benefits 136,302 126,259 120,533 138,751 138,751 138,751 Retirement Benefits 75,293 75,442 65,777 84,139 84,139 84,139 Other Personnel Expenses 54,086 55,291 59,384 66,155 66,155 66,155 Personnel Services Subtotal 909,279 943,106 1,051,394 1,023,258 1,025,022 1,025,022
Operating Expenses
Contractual Services 1,717,863 1,730,382 1,891,262 2,049,440 2,049,440 2,049,440 Supplies & Services 45,836 99,244 81,768 91,000 91,000 91,000 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) 21 6,985 3,605 3,000 3,000 3,000 Debt Service - - - - - -
Other Operating Expenses 767,371 857,139 779,869 853,816 853,816 853,816 Operating Expenses Subtotal 2,531,091 2,693,750 2,756,504 2,997,256 2,997,256 2,997,256
TOTAL EXPENDITURES 3,440,370 3,636,856 3,807,898 4,020,514 4,022,278 4,022,278
REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 6,992 6,010 7,000 6,000 6,000 6,000 Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 6,992 6,010 7,000 6,000 6,000 6,000
NET GENERAL FUND COST $ 3,433,378 $ 3,630,846 $ 3,800,898 $ 4,014,514 $ 4,016,278 $ 4,016,278
Allocation of Full Time Positions:
Departmental - Human Resources/Risk
Management 7.00
AUTHORIZED FULL TIME POSITIONS 7.00
City of San Marcos General Fund 51
HUMAN RESOURCES/RISK MANAGEMENT - #101616
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 678,361 $ 680,125 $ 680,125 511001 Overtime 2,500 2,500 2,500
511004 Vacation Payoff 15,500 15,500 15,500
511005 Sick Leave Payoff 4,700 4,700 4,700
511006 Stipends 3,000 3,000 3,000
511007 Auto Allowance 4,752 4,752 4,752
511009 Bilingual Pay 5,400 5,400 5,400
511100 Salary & Wages (Part-Time) 20,000 20,000 20,000 512000 Social Security 41,701 41,701 41,701
512001 Medicare 9,754 9,754 9,754
512003 Unemployment Insurance 40,000 40,000 40,000 512004 Health Insurance 138,751 138,751 138,751 512006 Workers Compensation 650,000 650,000 650,000 512008 Disability 108,610 108,610 108,610
512009 Disability-Fire 35,776 35,776 35,776
512010 PERS 84,139 84,139 84,139
512013 EBAP 14,700 14,700 14,700
521002 Other Contract Services 226,440 226,440 226,440 Wellness Program 4,500
Safety Consultant 20,000
Access Control Contract 85,500
OSHA Fire Aid Kits - City Hall 200
Regional Fire Consortium 3,000
SDS Online Management System 3,900
Organizational Growth and Development Consultation 25,000 Employment Law Consultation 80,000
PINS Advantage 2,640
San Diego County/City Consortium 1,700
521003 Insurance/Liability 1,823,000 1,823,000 1,823,000 Pollution & Remediation Legal Liability Program 20,000 Crime Insurance 3,000
Property Insurance 800,000
General Liability 1,000,000
531000 Office Supplies 2,500 2,500 2,500
532000 Printing & Duplicating 400 400 400
532001 Memberships & Subscriptions 1,300 1,300 1,300 532006 Job Advertising & Testing 86,800 86,800 86,800 Pre-employment physicals 32,000
DOT Certification 3,000
Recruitment expenses 3,500
Employee retention 3,000
Bilingual Testing 600
Fire background investigation services 6,500
Recruitment advertisement 25,000
SCBA Testing 11,600
Regulated random testing 1,600
561000 Capital Equipment 3,000 3,000 3,000
581000 Travel & Training 10,130 10,130 10,130
Healthcare law update training 300
Crucial conversations (Citywide) 1,410
Supervisor’s Academy (Citywide) 1,410
CJPIA Risk forum 700
CALPELRA Conference 1,500
Management Academy (Citywide) 1,410
Annual CALPERS Conference 2,150
Munis conference 1,250
52 General Fund City of San Marcos
HUMAN RESOURCES/RISK MANAGEMENT - #101616
Expenditure Detail (continued)
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
581045 Employee Relations 9,300 9,300 9,300
Employee recognition committee events 3,700
City Manager service awards event 1,800
PW Employee Safety Recognition Event 3,000
Employee recognition and awards program 800
Totals $ 4,020,514 $ 4,022,278 $ 4,022,278
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 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)
54 General Fund City of San Marcos
FINANCE - #101717
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 730,725 $ 795,010 $ 948,073 $ 974,312 $ 975,317 $ 975,317 Health Benefits 121,238 147,866 161,598 163,637 163,637 163,637 Retirement Benefits 75,631 79,249 84,696 95,841 95,841 95,841 Other Personnel Expenses 61,190 67,212 88,407 102,940 102,940 102,940 Personnel Services Subtotal 988,784 1,089,337 1,282,774 1,336,730 1,337,735 1,337,735
Operating Expenses
Contractual Services 525,033 697,701 955,483 957,038 957,038 957,038 Supplies & Services 10,078 12,944 17,790 19,200 19,200 19,200 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 300 6,564 3,026 1,500 - - Operating Expenses Subtotal 535,411 717,209 976,299 977,738 976,238 976,238
TOTAL EXPENDITURES 1,524,195 1,806,546 2,259,073 2,314,468 2,313,973 2,313,973
REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits 240,908 249,307 249,000 249,000 249,000 249,000 Intergovernmental - - - - - -
Charges for Services 650,230 631,075 541,000 614,000 614,000 614,000 Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - 22 - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 891,138 880,382 790,022 863,000 863,000 863,000
NET GENERAL FUND COST $ 633,057 $ 926,164 $ 1,469,051 $ 1,451,468 $ 1,450,973 $ 1,450,973
Allocation of Full Time Positions:
Departmental - Finance 8.68
Gas Tax Fund 0.03
CFD 98-02 0.60
CDBG 0.45
Successor Housing Agency 0.25
Public Facilities Fees 0.53
Transnet - Streets 1.03
Redevelopment Property Tax Trust Fund 0.33
AUTHORIZED FULL TIME POSITIONS 11.90
City of San Marcos General Fund 55
FINANCE - #101717
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 887,782 $ 888,787 $ 888,787 511001 Overtime 2,000 2,000 2,000
511004 Vacation Payoff 34,150 34,150 34,150
511005 Sick Leave Payoff 30,000 30,000 30,000
511009 Bilingual Pay 2,880 2,880 2,880
511100 Salary & Wages (Part-Time) 17,500 17,500 17,500 512000 Social Security 68,793 68,793 68,793
512001 Medicare 13,819 13,819 13,819
512004 Health Insurance 163,637 163,637 163,637 512010 PERS 95,841 95,841 95,841
512013 EBAP 20,328 20,328 20,328
521002 Other Contract Services 293,838 293,838 293,838 Other contracted financial services 10,000
State Mandates (SB92) 16,500
Business license payment central 28,838
Actuarial services 46,500
Sales Tax and Audit Services 37,800
Property Tax Services 24,700
GASB Debt Analysis programs 30,000
Consulting Special Tax District Administration 99,500 521007 Bond Service 10,000 10,000 10,000
521008 Bank Charges 305,200 305,200 305,200
Credit Card Merchant Fees 285,000
Bank Analysis Fees 15,000
Bank Corporate Trust Fees 5,200
521009 Auditing & Accounting Services 348,000 348,000 348,000 Non-Auditing Accounting Services 276,000
Auditing Services 72,000
531000 Office Supplies 8,000 8,000 8,000
532000 Printing & Duplicating 8,000 8,000 8,000 532001 Memberships & Subscriptions 3,000 3,000 3,000 CAPPO Membership 900
GFOA Memberships 950
CMRTA Membership 500
Other required memberships including CPE/CPA compliance 650 532011 Recording Fees 200 200 200
581000 Travel & Training 1,500 - -
Totals $ 2,314,468 $ 2,313,973 $ 2,313,973
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. *Indicates a budgeted position that is currently vacant and may or may not be filled.
INFORMATION TECHNOLOGY DIRECTOR
System &
Network
Administrator*
Senior Network
Analyst
IT Technician
(PT)
IT Technician
(PT)
IT Analyst
DEPARTMENTAL STRUCTURE:
58 General Fund City of San Marcos
INFORMATION SYSTEMS - #101718
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 356,835 $ 414,340 $ 572,290 $ 508,984 $ 511,017 $ 511,017 Health Benefits 30,985 46,188 38,010 54,845 54,845 54,845 Retirement Benefits 27,226 31,298 31,374 49,882 49,882 49,882 Other Personnel Expenses 24,779 30,092 41,809 44,075 44,075 44,075 Personnel Services Subtotal 439,825 521,918 683,483 657,786 659,819 659,819
Operating Expenses
Contractual Services 916,995 888,940 1,161,512 931,567 931,567 931,567 Supplies & Services 6,031 5,708 7,403 7,800 7,800 7,800 Repair & Maintenance 2,411 9,196 6,500 5,000 5,000 5,000 Utilities 261,437 329,829 440,080 415,063 415,063 415,063 Capital Expenditures (Non CIP) 106,904 45,288 20,000 129,000 129,000 129,000 Debt Service 109,981 68,606 2,280 - - -
Other Operating Expenses 186,219 338,864 213,992 134,031 124,031 124,031 Operating Expenses Subtotal 1,589,978 1,686,431 1,851,767 1,622,461 1,612,461 1,612,461
TOTAL EXPENDITURES 2,029,803 2,208,349 2,535,250 2,280,247 2,272,280 2,272,280
REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources 117,895 - - - - -
TOTAL REVENUES 117,895 - - - - -
NET GENERAL FUND COST $ 1,911,908 $ 2,208,349 $ 2,535,250 $ 2,280,247 $ 2,272,280 $ 2,272,280
Allocation of Full Time Positions:
Departmental - Information Systems 4.00
AUTHORIZED FULL TIME POSITIONS 4.00
City of San Marcos General Fund 59
INFORMATION SYSTEMS - #101718
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 474,133 $ 476,166 $ 476,166 511001 Overtime 2,000 2,000 2,000
511005 Sick Leave Payoff 8,500 8,500 8,500
511006 Stipends 8,499 8,499 8,499
511007 Auto Allowance 4,752 4,752 4,752
511009 Bilingual Pay 3,600 3,600 3,600
511099 Salary Savings - Citywide (70,000) (70,000) (70,000) 511100 Salary & Wages (Part-Time) 77,500 77,500 77,500 512000 Social Security 28,913 28,913 28,913
512001 Medicare 6,762 6,762 6,762
512004 Health Insurance 54,845 54,845 54,845
512010 PERS 49,882 49,882 49,882
512013 EBAP 8,400 8,400 8,400
521001 Consulting Services 5,000 5,000 5,000
GIS/Lucity Consulting Services
521012 Contract Maintenance Services 926,567 926,567 926,567 App Your Service CRM 22,000
Microsoft Azure Services 50,000
GIS Professional Services 67,000
Enterprise Applications 33,176
PlanetBids 25,461
Trakit and GIS Annual Subscription 81,600
Department-Specific Applications 91,970
Copier Leases 53,600
Office 365 Licenses 100,158
Cisco Smartnet Renewal and Support 19,700
Neogov 37,500
Laserfiche Subscription 36,200
Cybersecurity Services 32,500
Hardware Systems Maintenance 40,605
Kronos Annual Renewal and Workforce Telestaff 16,800
Munis Annual Renewal and Support 166,463
Granicus Services 51,834
531001 Computer Supplies 7,000 7,000 7,000
532001 Memberships & Subscriptions 800 800 800 542002 Office Equipment Repair 5,000 5,000 5,000 553000 Telephone 415,063 415,063 415,063
Verizon Data, Voice and Text Costs 126,403
Payphone Services 2,900
AT&T Office@Hand 78,700
AT&T Services 191,650
Cox Services 15,410
561000 Capital Equipment 129,000 129,000 129,000 Equipment Refresh Schedule 109,000
Council Chamber Security Cameras 20,000
581000 Travel & Training 13,675 3,675 3,675
Pluralsight
581024 Software 120,356 120,356 120,356
Totals $ 2,280,247 $ 2,272,280 $ 2,272,280
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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
Special Projects
Manager
DEPARTMENTAL STRUCTURE:
62 General Fund City of San Marcos
REAL PROPERTY SERVICES - #102020
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 99,589 $ 125,378 $ 57,044 $ 20,111 $ 20,312 $ 20,312 Health Benefits 10,888 11,250 3,554 1,601 1,601 1,601 Retirement Benefits 10,654 11,072 3,738 1,987 1,987 1,987 Other Personnel Expenses 6,211 7,438 3,180 1,749 1,749 1,749 Personnel Services Subtotal 127,342 155,138 67,516 25,448 25,649 25,649
Operating Expenses
Contractual Services 20,921 31,507 54,442 35,000 35,000 35,000 Supplies & Services - 101 25 50 50 50
Repair & Maintenance 33,994 357,992 - - - - Utilities (2) 914 - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 38,559 34,035 31,000 33,500 33,500 33,500 Operating Expenses Subtotal 93,472 424,549 85,467 68,550 68,550 68,550
TOTAL EXPENDITURES 220,814 579,687 152,983 93,998 94,199 94,199
REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 33,746 333,281 - - - - Fines & Forfeitures - - - - - -
Use of Money & Property 52,600 47,587 43,200 44,000 44,000 44,000 Developer Fees - - - - - -
Miscellaneous Revenues - 35 - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 86,346 380,903 43,200 44,000 44,000 44,000
NET GENERAL FUND COST $ 134,468 $ 198,784 $ 109,783 $ 49,998 $ 50,199 $ 50,199
Authorized Full Time Positions
Departmental - Real Property Services 0.10 AUTHORIZED FULL TIME POSITIONS 0.10
City of San Marcos General Fund 63
REAL PROPERTY SERVICES - #102020
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 20,111 $ 20,312 $ 20,312 512000 Social Security 1,247 1,247 1,247
512001 Medicare 292 292 292
512004 Health Insurance 1,601 1,601 1,601
512010 PERS 1,987 1,987 1,987
512013 EBAP 210 210 210
521012 Contract Maintenance Services 35,000 35,000 35,000 532011 Recording Fees 50 50 50
581010 Property Taxes & Special Assessments 31,000 31,000 31,000 581022 Broker/Lease Expense 2,500 2,500 2,500
Totals $ 93,998 $ 94,199 $ 94,199
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. *Indicates a budgeted position that is currently vacant and may or may not be filled.
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 Maint.
Supervisor
Street Maint.
Lead Worker
(2)
Street Maint.
Lead Worker
Traffic Signal
and Lighting
Technician
Landscape
Inspector I
(4)
Park Maint.
Lead Worker
Park Maint.
Lead Worker
Park Maint.
Lead Worker
Street Maint.
Worker II
(4)
Fleet Maint.
Supervisor
Facilities
Maint.
Supervisor
Mechanic
(2)
Management
Analyst
Lead Maint.
Technician
Senior Office
Specialist
Facilities
Maint.
Worker II
Fleet
Assistant
(PT)
Office
Specialist
(2)
Facilities
Maint.
Worker I
Park Maint.
Worker I
(2)
Street Maint.
Worker I
(4)
Street Maint.
Worker I
(3)
Street Maint.
Lead Worker*
Street Maint.
Worker II
(3)
Park Maint.
Worker I
(2)
Park Maint.
Worker II
Park Maint.
Worker I
(4)
Park Maint.
Worker II
(2)
Park Maint.
Worker II
(2)
PW Manager
Streets/Fleet
Senior
Management
Analyst
Office
Assistant (PT)
Street Maint.
Worker (PT)
(2)
PW Manager
Parks/Facilities
Public Works
Coordinator
66 General Fund City of San Marcos
PUBLIC WORKS - 1030XX
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 4,521,403 $ 2,600,131 $ 4,459,017 $ 4,164,556 $ 3,826,762 $ 3,826,762 Health Benefits 764,833 486,660 784,265 795,030 795,030 795,030 Retirement Benefits 419,500 235,533 334,190 371,252 371,252 371,252 Other Personnel Expenses 393,043 237,915 373,220 365,245 365,245 365,245 Personnel Services Subtotal 6,098,779 3,560,239 5,950,692 5,696,083 5,358,289 5,358,289
Operating Expenses
Contractual Services 2,064,250 2,159,527 3,047,345 3,330,051 2,900,450 2,900,450 Supplies & Services 1,032,088 1,684,881 1,987,938 1,911,677 1,911,677 1,911,677 Repair & Maintenance 383,944 405,876 590,824 522,049 505,049 505,049 Utilities 1,166,755 1,453,792 1,391,827 1,351,362 1,351,362 1,351,362 Capital Expenditures (Non CIP) 102 4,401 14,000 - - - Debt Service 78,687 - - - - -
Other Operating Expenses 341,049 22,128 41,682 61,236 42,690 42,690 Operating Expenses Subtotal 5,066,875 5,730,605 7,073,616 7,176,375 6,711,228 6,711,228
TOTAL EXPENDITURES 11,165,654 9,290,844 13,024,308 12,872,458 12,069,517 12,069,517
REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits 778,571 - - - - -
Intergovernmental 11,087 - - - - -
Charges for Services 579,093 878,192 1,046,462 567,200 889,211 889,211 Fines & Forfeitures 400 - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 64,623 3,604 1,050 2,390 2,390 2,390 Other Financing Sources 101,076 551 - - - - TOTAL REVENUES 1,534,850 882,347 1,047,512 569,590 891,601 891,601
NET GENERAL FUND COST* $ 9,630,804 $ 8,408,497 $ 11,976,796 $ 12,302,868 $ 11,177,916 $ 11,177,916
Allocation of Full Time Positions:
Departmental - Public Works 45.50
Lighting and Landscaping 1.95
CFD 98-02 15.55
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 67
PUBLIC WORKS/ADMINISTRATION - #103031
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 444,900 $ 319,840 $ 319,840 511004 Vacation Payoff 31,700 31,700 31,700
511005 Sick Leave Payoff 5,750 5,750 5,750
511006 Stipends 630 630 630
511007 Auto Allowance 3,326 3,326 3,326
511009 Bilingual Pay 3,240 3,240 3,240
511100 Salary & Wages (Part-Time) 20,200 20,200 20,200 512000 Social Security 27,064 27,064 27,064
512001 Medicare 6,329 6,329 6,329
512004 Health Insurance 57,683 57,683 57,683
512010 PERS 48,246 48,246 48,246
512013 EBAP 9,240 9,240 9,240
521001 Consulting Services 2,000 2,000 2,000
531000 Office Supplies 11,025 11,025 11,025
531020 Uniform Expense 2,000 2,000 2,000
532000 Printing & Duplicating 1,349 1,349 1,349 Printing materials
542005 Safety Equipment 500 500 500
Building first aid kits
544006 RCS-800 MHz System 31,000 31,000 31,000 PW radio network usage fee
581000 Travel & Training 515 1,600 1,600
Totals $ 706,697 $ 582,722 $ 582,722
68 General Fund City of San Marcos
PUBLIC WORKS/RIGHT-OF-WAY MAINTENANCE - #103032
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,724,304 $ 1,724,304 $ 1,724,304 511001 Overtime 20,500 20,500 20,500
511004 Vacation Payoff 12,000 12,000 12,000
511005 Sick Leave Payoff 23,000 23,000 23,000
511006 Stipends 50,906 50,906 50,906
511008 Uniform Allowance 1,924 1,924 1,924
511009 Bilingual Pay 11,340 11,340 11,340
511100 Salary & Wages (Part-Time) 51,967 51,967 51,967 512000 Social Security 98,260 98,260 98,260
512001 Medicare 22,975 22,975 22,975
512004 Health Insurance 357,334 357,334 357,334 512010 PERS 171,313 171,313 171,313
512013 EBAP 44,100 44,100 44,100
512015 RHS 5,153 5,153 5,153
521001 Consulting Services 5,000 5,000 5,000
521002 Other Contract Services 48,400 26,400 26,400 NCTD flagging system 2,000
Storm channel permit administrative fees & reporting
(storm) 13,000
Storm channel maintenance permits (storm) 10,000
NCTD Permit Fee 1,000
League of California Cities contribution 400
521012 Contract Maintenance Services 732,601 507,000 507,000 34001 Traffic Control for Special Events 10,000
61007 Traffic control for special events - 4th of July 7,000 Biological survey services (storm) 15,000
Homeless encampment cleanup 10,000
Electrical maintenance 10,000
Sand grease separators (storm) 15,000
Tree trimming/removal 10,000
Concrete sidewalk repair program 220,000
Street sweeping (storm) 159,399
Dead animal pick up & disposal 8,640
Pest control 1,000
Concrete sidewalk inspection 12,500
Storm drain and inlet cleaning & CCTV inspection
(storm) 22,347
Ungerground service alert 6,114
521023 Uniform Rental & Maintenance Services 6,200 6,200 6,200 531009 Construction Materials 68,540 68,540 68,540 55021 Graffiti abatement 30,000
Herbicides 12,210
Pedestrian lights, poles and meter pedestals 15,000
Way finding maintenance 1,030
Materials for drainage system facilities 7,210
Light pole signage 1,030
Various construction materials 2,060
531010 Small Tools 22,700 22,700 22,700
531020 Uniform Expense 6,993 6,993 6,993
Streets crews 6,443
Traffic signal lighting techs 550
City of San Marcos General Fund 69
PUBLIC WORKS/RIGHT-OF-WAY MAINTENANCE - #103032
Expenditure Detail (continued)
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
532007 Household Hazardous Waste 20,600 20,600 20,600 Recycling services - other electrical waste 2,730
Dumping fees 17,870
532010 Equipment Rental 1,030 1,030 1,030
542005 Safety Equipment 14,946 14,946 14,946
Personal Protective Equipment (PPE) 10,000
Cones and barricades 4,500
Vehicle first aid kits 446
544000 Sign Maintenance 5,625 5,625 5,625
Z-D New and replacement signs
552000 Water 5,000 5,000 5,000
581000 Travel & Training 11,317 5,900 5,900
Totals $ 3,544,028 $ 3,291,010 $ 3,291,010
70 General Fund City of San Marcos
PUBLIC WORKS/FLEET MAINTENANCE - #103033
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 247,005 $ 247,005 $ 247,005 511001 Overtime 700 700 700
511004 Vacation Payoff 5,000 5,000 5,000
511005 Sick Leave Payoff 41,000 41,000 41,000
511006 Stipends 3,600 3,600 3,600
511008 Uniform Allowance 234 234 234
511009 Bilingual Pay 1,200 1,200 1,200
511100 Salary & Wages (Part-Time) 19,980 19,980 19,980 512000 Social Security 15,193 15,193 15,193
512001 Medicare 3,554 3,554 3,554
512004 Health Insurance 57,384 57,384 57,384
512010 PERS 25,572 25,572 25,572
512013 EBAP 6,300 6,300 6,300
521002 Other Contract Services 9,300 9,300 9,300 DEH compliance consultant 6,300
Gas Boy software (fuel island) 3,000
521012 Contract Maintenance Services 379,525 379,525 379,525 Diesel retrofit filter cleaning 855
Hazardous material disposal 14,500
Towing services 1,000
Crane inspection and certification 7,970
Fire extinguisher service 2,200
Fire apparatus repairs 315,000
Heavy equipment materials and repair 10,000
Small equipment and mower maintenance 28,000
521023 Uniform Rental & Maintenance Services 1,785 1,785 1,785 521024 Vehicle Rental & Maintenance Services 103,000 103,000 103,000 531005 Fuel & Lubricants 1,320,233 1,320,233 1,320,233 City Fuel (includes Fire Dept.) 365,000
Oil and lubricants 11,000
Fuel cards 2,000
Diesel fuel tax fees 7,233
Other agency fuel 935,000
531010 Small Tools 11,500 11,500 11,500
531017 Expendable Materials 21,500 21,500 21,500 531020 Uniform Expense 905 905 905
532007 Household Hazardous Waste 800 800 800
542000 Heavy Equipment Repair 35,000 35,000 35,000 542001 Small Equipment Repair 6,500 6,500 6,500 542005 Safety Equipment 555 555 555
Personal protective equipment (PPE) 400
First aid kits 155
542006 Radio Equipment Repair 175 175 175
542008 Heavy Equipment Repair & Maintenance-Fire 140,000 140,000 140,000 543000 Automotive Repair 8,000 8,000 8,000
543001 Tires 11,000 11,000 11,000
543002 Automotive Repair-Fire 15,000 15,000 15,000 543003 Tires-Fire 48,000 48,000 48,000
581000 Travel & Training 8,000 3,300 3,300
581004 Regulatory Certifications 17,050 17,050 17,050 DEH united program facility permit 4,300
APCD permit fees 1,700
DEH fuel monitor certification 850
Underground storage tank fees 6,500
APCD vapor recovery test 1,200
SB 989 testing 2,500
Totals $ 2,564,550 $ 2,559,850 $ 2,559,850
City of San Marcos General Fund 71
PUBLIC WORKS/PARKS AND LANDSCAPE - #103035
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,000,241 $ 1,000,241 $ 1,000,241 511001 Overtime 16,000 16,000 16,000
511004 Vacation Payoff 25,800 25,800 25,800
511005 Sick Leave Payoff 55,000 55,000 55,000
511006 Stipends 20,360 20,360 20,360
511008 Uniform Allowance 1,586 1,586 1,586
511009 Bilingual Pay 10,440 10,440 10,440
511099 Salary Savings - Citywide - (76,687) (76,687) 511100 Salary & Wages (Part-Time) 19,980 - -
512000 Social Security 61,100 61,100 61,100
512001 Medicare 14,293 14,293 14,293
512004 Health Insurance 263,555 263,555 263,555 512010 PERS 103,621 103,621 103,621
512013 EBAP 27,930 27,930 27,930
512015 RHS 1,653 1,653 1,653
521001 Consulting Services 12,800 12,800 12,800 521012 Contract Maintenance Services 1,421,254 1,239,254 1,239,254 34001 Custodial service: special events 14,000
61007 Fourth of July related costs 14,000
Z-D Ball fields: Field maintenance 98,771
Z-D Ball fields: Laser leveling 7,833
Z-D Ball fields: Lighting 10,978
Z-D Custodial service: Parks 308,779
Z-D Electrical: Maintenance & repairs 33,750
Z-D Electrical: Meter pedestal replacement 15,000
Z-D Hardscape: Park asphalt maintenance 3,750
Z-D Hardscape: Park concrete maintenance and repairs 13,750 Z-D Irrigation: Backflow maintenance 11,147
Z-D Irrigation: Well maintenance 41,250
Z-D Landscape maintenance 300,400
Z-D Landscape: Restoration 25,240
Z-D Landscape: Woodland park pond maintenance 7,291
Z-D Pest management services 7,125
Z-D Playgrounds: Engineered wood fiber 86,250
Z-D Playgrounds: Maintenance & repairs 4,463
Z-D Portable toilet service 10,500
Z-D Sportsfield & arena maintenance 6,216
Z-D Tree trimming & maintenance 28,625
Z-E Hardscape: Trail asphalt maintenance & repairs 14,250 Z-E Landscape: Trail maintenance 100,012
Southlake maintenance agreement with VWD 23,000
Custodial service: bus shelters 16,374
Landscape maintenance 20,000
Fence maintenance 16,500
521023 Uniform Rental & Maintenance Services 4,828 4,828 4,828 531008 Fertilizers/Herbicides 134,683 134,683 134,683 Z-D Citywide mulch 11,944
Z-D Citywide palm fertilizer 2,049
Z-D Citywide park herbicides and insecticides 44,786 Z-D Citywide park turf fertilizer 73,388
Z-D Woodland Park pond materials 2,516
531009 Construction Materials 47,565 47,565 47,565 Z-D BMP Materials - All other parks 9,656
Z-D BMP Materials - Bradley Park 4,111
Z-D Citywide park dog waste supplies 3,863
72 General Fund City of San Marcos
PUBLIC WORKS/PARKS AND LANDSCAPE - #103035
Expenditure Detail (continued)
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
Z-D Materials for laser leveling 8,691
Z-D Materials for top dressing 9,656
Z-E BMP Materials - Citywide trails 7,725
Z-E Citywide trail dog waste supplies 3,863
531010 Small Tools 8,131 8,131 8,131
Z-D Maintenance and hand tools 1,931
Hand held power tools 6,200
531020 Uniform Expense 7,225 7,225 7,225
Landscape Inspectors 1,450
Park Maintenance 5,775
532001 Memberships & Subscriptions 268 268 268 Z-D Citywide Parks: Irrigation controller service
532010 Equipment Rental 1,545 1,545 1,545
541000 Building Repair & Maintenance 34,129 34,129 34,129 Z-D Citywide drinking fountain replacement 6,180
Z-D Citywide park fence repair 7,864
Z-D Citywide park kiosk maintenance 4,635
Z-D Citywide park site furniture 7,725
Z-D Citywide playground replacement materials 7,725
542005 Safety Equipment 10,000 10,000 10,000
544000 Sign Maintenance 4,635 4,635 4,635
Z-D Citywide parks 3,090
Z-E Citywide trails 1,545
544004 Tree & Landscape 30,174 30,174 30,174
544005 Irrigation Systems 38,625 28,625 28,625 Z-D Citywide parks
551000 Electric & Gas 252,882 252,882 252,882
Z-D Citywide parks 246,382
Z-E Citywide trails 3,800
Electric 2,700
552000 Water 418,830 418,830 418,830
Z-D Citywide parks 390,000
Z-E Citywide trails 17,500
Water 11,330
581000 Travel & Training 10,412 2,300 2,300
Totals $ 4,059,545 $ 3,762,766 $ 3,762,766
City of San Marcos General Fund 73
PUBLIC WORKS/FACILITIES MAINTENANCE - #103036
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 222,631 $ 222,631 $ 222,631 511001 Overtime 6,700 6,700 6,700
511004 Vacation Payoff 7,000 7,000 7,000
511005 Sick Leave Payoff 1,800 1,800 1,800
511006 Stipends 13,792 13,792 13,792
511008 Uniform Allowance 858 858 858
511099 Salary Savings - Citywide - (78,105) (78,105) 511100 Salary & Wages (Part-Time) 37,962 - -
512000 Social Security 13,146 13,146 13,146
512001 Medicare 3,075 3,075 3,075
512004 Health Insurance 59,074 59,074 59,074
512010 PERS 22,500 22,500 22,500
512013 EBAP 5,880 5,880 5,880
521001 Consulting Services 21,000 21,000 21,000 521002 Other Contract Services 10,000 10,000 10,000 521012 Contract Maintenance Services 552,625 552,625 552,625 Z-D Caretaker residence maintenance (facilities) 166,125 Sign repair & replacement 3,000
External & internal paint maintenance 10,000
Grease trap maintenance 1,000
Door and lock services 80,000
Plant maintenance 2,400
Roof maintenance 4,500
Window replacement 2,500
Backflow and pressure reduction systems testing and repair 2,680 Elevator maintenance/inspection 8,000
Generator maintenance & repair 22,420
Water delivery service 3,000
HVAC Repairs and maintenance 180,000
Project: Roof repairs at PW 1 15,000
Appliance repair & maintenance 15,000
Electrical repairs and maintenance 35,000
Flooring repair & maintenance 2,000
521016 Pest Control Services 15,733 15,733 15,733 521023 Uniform Rental & Maintenance Services 4,000 4,000 4,000 531004 Janitorial Services 171,030 171,030 171,030 34001 Janitorial services - special events 40,000
Z-D Janitorial services - park facilities 27,000
Janitorial services 104,030
531010 Small Tools 4,000 4,000 4,000
531018 Janitorial Supplies 46,350 46,350 46,350 531020 Uniform Expense 1,205 1,205 1,205
532010 Equipment Rental 500 500 500
541000 Building Repair & Maintenance 57,501 57,501 57,501 Z-D Citywide materials for parks facilities 7,501
Appliances, equipment and parts 25,000
Paint supplies 3,000
Signage 2,500
Mechanical/hardware 15,000
Roof and ceiling materials 2,500
Flooring materials 2,000
541002 Electrical Repair & Maintenance 13,000 13,000 13,000 74 General Fund City of San Marcos
PUBLIC WORKS/FACILITIES MAINTENANCE - #103036
Expenditure Detail (continued)
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
541005 Plumbing Repair & Maintenance 12,000 5,000 5,000 541006 Pool Repair & Maintenance 3,624 3,624 3,624 542005 Safety Equipment 2,060 2,060 2,060
551000 Electric & Gas 633,450 633,450 633,450
552000 Water 41,200 41,200 41,200
581000 Travel & Training 2,402 1,000 1,000
581004 Regulatory Certifications 11,540 11,540 11,540 Unified program facility permit (annual) 4,742
San Diego Air Pollution Control District 6,798
Totals $ 1,997,638 $ 1,873,169 $ 1,873,169
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. *Indicates a budgeted position that is currently vacant and may or may not be filled.
CITY COUNCIL
DEVELOPMENT SERVICES DIRECTOR/
CITY ENGINEERSenior
Management Analyst
GIS
Technician
DEPARTMENTAL STRUCTURE:
Management Analyst
Senior Project
Manager
Construction
Manager
Watershed
Technician
Assistant/
Associate Civil
Engineer
Senior Civil
Engineer*
Principal
Planner
Sustainability
Program
Manager
Administrative
Services
Manager
GIS Program
Manager
Principal Civil
Engineer
Watershed
Program
Manager
Principal Civil
Engineer
Building
Program
Manager
Planning
Division
Director
Associate Civil
Engineer
Sr. Engineering
Technician
Engineering
Aide (PT)
Engineering
Inspector
Engineering
Inspector
Engineering
Inspector
Assistant/
Associate Civil
Engineer
Assistant/
Associate Civil
Engineer
Assistant/
Associate Civil
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
Associate
Planner
Senior
Planner
Assistant
Planner*
Associate
Planner
Assistant
Planner
Deputy City
Engineer
Senior Civil
Engineer
Office Assistant
(PT)
Office Assistant
(PT)
Watershed
Technician*
Watershed
Technician
(PT)*
76 General Fund City of San Marcos
DEVELOPMENT SERVICES - 1040XX
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 1,971,095 $ 3,465,541 $ 3,819,757 $ 4,521,255 $ 3,965,632 $ 3,965,632 Health Benefits 275,793 425,579 372,233 524,419 524,419 524,419 Retirement Benefits 194,270 305,942 248,796 370,099 370,099 370,099 Other Personnel Expenses 169,821 285,688 298,352 397,099 397,099 397,099 Personnel Services Subtotal 2,610,979 4,482,750 4,739,138 5,812,872 5,257,249 5,257,249
Operating Expenses
Contractual Services 634,400 1,440,526 1,794,516 2,031,385 1,799,360 1,799,360 Supplies & Services 27,023 26,812 47,889 45,825 45,228 45,228 Repair & Maintenance - 446 3,059 3,809 2,809 2,809 Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 3,191 608,694 4,089,576 400,740 379,297 379,297 Operating Expenses Subtotal 664,614 2,076,478 5,935,040 2,481,759 2,226,694 2,226,694
TOTAL EXPENDITURES 3,275,593 6,559,228 10,674,178 8,294,631 7,483,943 7,483,943
REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits 681,547 1,508,845 1,029,256 1,011,416 1,081,342 1,081,342 Intergovernmental - 13,170 9,000 8,000 8,000 8,000 Charges for Services 1,265,600 1,772,272 3,289,611 1,236,500 1,347,500 1,347,500 Fines & Forfeitures 72,551 34,373 68,742 40,255 8,100 8,100 Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 59,751 2,370 926 862 862 862 Other Financing Sources - - - - - -
TOTAL REVENUES 2,079,449 3,331,030 4,397,535 2,297,033 2,445,804 2,445,804
NET GENERAL FUND COST* $ 1,196,144 $ 3,228,198 $ 6,276,643 $ 5,997,598 $ 5,038,139 $ 5,038,139
Allocation of Full Time Positions:
Departmental - Development Services 40.70
CFD 98-02 0.95
Successor Housing Agency 0.35
AUTHORIZED FULL TIME POSITIONS 42.00
*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 77
DEVELOPMENT SERVICES/ADMINISTRATION - #104044
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 834,526 $ 836,675 $ 836,675 511001 Overtime 1,500 1,500 1,500
511004 Vacation Payoff 24,850 24,850 24,850
511005 Sick Leave Payoff 19,050 19,050 19,050
511006 Stipends 5,244 5,244 5,244
511007 Auto Allowance 4,752 4,752 4,752
511100 Salary & Wages (Part-Time) 18,510 18,510 18,510 512000 Social Security 51,105 51,105 51,105
512001 Medicare 11,954 11,954 11,954
512004 Health Insurance 136,594 136,594 136,594 512010 PERS 84,291 84,291 84,291
512013 EBAP 16,905 16,905 16,905
521001 Consulting Services 272,900 272,900 272,900 GIS Consulting Services 162,900
CFD Consulting Services 110,000
531000 Office Supplies 15,900 15,900 15,900
GIS - Data Collection Hardware/Software 3,400
Division equipment request 7,500
Office Supplies - All DS 5,000
532000 Printing & Duplicating 5,000 5,000 5,000 Printing/Duplicating
532001 Memberships & Subscriptions 129 129 129 532011 Recording Fees 3,800 3,800 3,800
542005 Safety Equipment 3,500 2,500 2,500
Misc. Safety Equipment
581000 Travel & Training 7,020 7,020 7,020
Misc Trainings 2,000
ESRI - Instructor-Led Training, ESRI Dev Summit, ESRI
Global Conference 4,000
Learnsoft Trainings 1,020
581024 Software 79,700 79,700 79,700
Engineering Applications 1,100
GIS Software 78,600
Totals $ 1,597,230 $ 1,598,379 $ 1,598,379
78 General Fund City of San Marcos
DEVELOPMENT SERVICES/WATERSHED PROGRAM MANAGEMENT -
#104003
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 294,870 $ 294,870 $ 294,870 511005 Sick Leave Payoff 5,700 5,700 5,700
511099 Salary Savings - Citywide (89,056) (89,056) (89,056) 511100 Salary & Wages (Part-Time) 35,780 - -
512000 Social Security 12,764 12,764 12,764
512001 Medicare 2,985 2,985 2,985
512004 Health Insurance 30,547 30,547 30,547
512010 PERS 20,909 20,909 20,909
512013 EBAP 4,200 4,200 4,200
521001 Consulting Services 255,000 255,000 255,000 MS4 Permit Implementation
531010 Small Tools 1,597 1,000 1,000
Calibration Gas, Testing Kits, Monitoring Equipment, Etc. 531020 Uniform Expense 464 464 464
Boots
542005 Safety Equipment 309 309 309
Wet Weather Gear
581000 Travel & Training 7,643 1,500 1,500
581011 Recycling Expenditures 14,416 14,416 14,416 581028 NPDES Programs 262,361 262,361 262,361
Totals $ 860,489 $ 817,969 $ 817,969
City of San Marcos General Fund 79
DEVELOPMENT SERVICES/PLANNING - #104041
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,006,934 $ 1,006,934 $ 1,006,934 511001 Overtime 5,000 5,000 5,000
511004 Vacation Payoff 3,650 3,650 3,650
511005 Sick Leave Payoff 26,775 26,775 26,775
511007 Auto Allowance 9,504 9,504 9,504
511099 Salary Savings - Citywide (87,832) (87,832) (87,832) 512000 Social Security 62,438 62,438 62,438
512001 Medicare 14,602 14,602 14,602
512004 Health Insurance 89,453 89,453 89,453
512010 PERS 86,229 86,229 86,229
512013 EBAP 18,690 18,690 18,690
512015 RHS 2,150 2,150 2,150
521001 Consulting Services 130,000 130,000 130,000 Plan Review / Case Processing
521017 Commissioner Services 3,100 3,100 3,100 521018 Environmental Mitigation 32,025 - -
521019 Environmental Permit Filing Fee 5,000 5,000 5,000 532001 Memberships & Subscriptions 2,060 2,060 2,060 New Planners dues for APA and AICP
581000 Travel & Training 10,600 4,600 4,600
Misc. Training (E.g. CEQA, American Planning
Association, Etc.) 1,500
League of CA Cities, Planning Commissioners Academy 3,100
Totals $ 1,420,378 $ 1,382,353 $ 1,382,353
80 General Fund City of San Marcos
DEVELOPMENT SERVICES/BUILDING - #104042
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 393,357 $ 393,357 $ 393,357 511001 Overtime 3,000 - -
511004 Vacation Payoff 3,900 3,900 3,900
511005 Sick Leave Payoff 25,230 25,230 25,230
511009 Bilingual Pay 4,140 4,140 4,140
511100 Salary & Wages (Part-Time) 115,000 115,000 115,000 512000 Social Security 23,857 23,857 23,857
512001 Medicare 5,580 5,580 5,580
512004 Health Insurance 79,148 79,148 79,148
512010 PERS 44,977 44,977 44,977
512013 EBAP 10,290 10,290 10,290
512015 RHS 1,811 1,811 1,811
521002 Other Contract Services 1,075,000 875,000 875,000 Plan Review Services 175,000
Inspection Services 700,000
531010 Small Tools 1,000 1,000 1,000
531020 Uniform Expense 1,175 1,175 1,175
Shirts / Hats for Field Personnel 500
Boots for Building Inspectors and Code Officers 675
532001 Memberships & Subscriptions 1,805 1,805 1,805 CACEO 175
CALBO 230
ICC (Chapter and Employee Memberships) 500
IAPMO 275
IAEI 125
CA Building Code Books - 2022 500
581000 Travel & Training 6,500 6,500 6,500
CASP 2,000
CACEO 1,500
ICC Seminars 1,000
CALBO Ed Week 2,000
Totals $ 1,795,770 $ 1,592,770 $ 1,592,770
City of San Marcos General Fund 81
DEVELOPMENT SERVICES/ENGINEERING - #104043
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,841,522 $ 1,327,530 $ 1,327,530 511001 Overtime 8,000 3,000 3,000
511006 Stipends 1,755 1,755 1,755
511007 Auto Allowance 4,514 4,514 4,514
511009 Bilingual Pay 1,080 1,080 1,080
512000 Social Security 104,296 104,296 104,296 512001 Medicare 21,899 21,899 21,899
512004 Health Insurance 188,677 188,677 188,677 512010 PERS 133,693 133,693 133,693
512013 EBAP 29,085 29,085 29,085
512015 RHS 2,488 2,488 2,488
521001 Consulting Services 255,000 255,000 255,000 Civil Engineering Consulting Services
521017 Commissioner Services 3,360 3,360 3,360 Traffic Commission
531010 Small Tools 5,800 5,800 5,800
531020 Uniform Expense 1,950 1,950 1,950
Uniform Expenses
532001 Memberships & Subscriptions 5,145 5,145 5,145 License renewals
581000 Travel & Training 12,500 3,200 3,200
APWA Certification, NCTD Meeting, and other required meetings
Totals $ 2,620,764 $ 2,092,472 $ 2,092,472
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City of San Marcos General Fund 83
PUBLIC SAFETY FUNCTION
Budget Summary
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ 16,027,809 $ 16,669,929 $ 16,905,369 $ 17,981,329 $ 17,981,329 $ 17,981,329 Licenses & Permits 11,966 11,519 11,501 11,500 11,500 11,500 Intergovernmental 556,769 836,110 1,335,777 778,360 778,360 778,360 Charges for Services 6,821,346 7,464,913 5,952,225 7,073,448 7,398,448 7,398,448 Fines & Forfeitures - - 500 1,200 1,200 1,200 Use of Money & Property - - - - - -
Developer Fees 16,948 13,918 14,008 10,000 10,000 10,000 Miscellaneous Revenues 88,268 160,669 34,800 52,500 52,500 52,500 Other Financing Sources 23,736 - - - - - TOTAL REVENUES 23,546,842 25,157,058 24,254,180 25,908,337 26,233,337 26,233,337
OPERATING EXPENDITURES
Salaries & Wages 13,753,169 13,271,183 13,640,712 13,658,449 13,892,509 13,892,509 Health Benefits 1,581,102 1,621,553 1,647,837 1,586,966 1,586,966 1,586,966 Retirement Benefits 1,885,973 1,882,580 1,761,678 2,012,054 2,012,054 2,012,054 Other Personnel Expenses 342,051 482,182 469,728 446,364 446,364 446,364 Contractual Services 22,987,175 23,991,658 24,733,438 25,693,949 25,693,949 25,693,949 Supplies & Services 336,271 346,932 520,128 357,429 357,429 357,429 Repair & Maintenance 293,360 329,096 416,163 432,936 412,936 412,936 Utilities 45,601 48,469 62,664 62,665 62,665 62,665 Capital Expenditures (Non CIP) 48,964 7,486 24,296 8,970 8,970 8,970 Debt Service - - - - - -
Other Operating Expenses 190,737 211,204 296,965 488,664 448,444 448,444 TOTAL OPERATING EXPENDITURES 41,464,403 42,192,343 43,573,609 44,748,446 44,922,286 44,922,286
REVENUE OVER/(UNDER) EXPENDITURES $ (17,917,561) $ (17,035,285) $ (19,319,429) $ (18,840,109) $ (18,688,949) $ (18,688,949)
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)
Deputy Fire
Marshal
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
(PT)
EMT
(4)
Firefighter/
Paramedic
(9)
Firefighter/
Paramedic
(9)
Firefighter/
Paramedic
(9)
Fire
Prevention
Interns
(3)
EMT
(4)
EMT
(4)
Senior Office
Specialist
Fire & EMS
Support
Specialist
(PT)(2)
EMT
(PT/Backfill)
Division
Chief, Admin/
Support
Services
Fire
Inspector
86 General Fund City of San Marcos
FIRE - #1050XX
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 13,753,169 $ 13,271,183 $ 13,640,712 $ 13,658,449 $ 13,892,509 $ 13,892,509 Health Benefits 1,581,102 1,621,553 1,647,837 1,586,966 1,586,966 1,586,966 Retirement Benefits 1,885,973 1,882,580 1,761,678 2,012,054 2,012,054 2,012,054 Other Personnel Expenses 342,051 482,182 469,728 446,364 446,364 446,364 Personnel Services Subtotal 17,562,295 17,257,498 17,519,955 17,703,833 17,937,893 17,937,893
Operating Expenses
Contractual Services 1,407,324 1,417,595 1,677,492 2,402,765 2,402,765 2,402,765 Supplies & Services 336,271 346,932 520,128 357,429 357,429 357,429 Repair & Maintenance 241,860 271,668 361,562 378,336 358,336 358,336 Utilities 45,601 48,469 62,664 62,665 62,665 62,665 Capital Expenditures (Non CIP) 48,964 7,486 24,296 8,970 8,970 8,970 Debt Service - - - - - -
Other Operating Expenses 190,737 205,217 289,207 473,364 433,144 433,144 Operating Expenses Subtotal 2,270,757 2,297,367 2,935,349 3,683,529 3,623,309 3,623,309
TOTAL EXPENDITURES 19,833,052 19,554,865 20,455,304 21,387,362 21,561,202 21,561,202
REVENUES
Taxes & Special Assessments 12,646,721 13,186,856 13,431,369 14,441,329 14,441,329 14,441,329 Licenses & Permits 3,575 2,825 3,000 3,000 3,000 3,000 Intergovernmental 310,484 543,987 1,088,184 538,360 538,360 538,360 Charges for Services 6,409,779 6,999,148 5,505,748 6,628,448 6,953,448 6,953,448 Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees 16,948 13,918 14,008 10,000 10,000 10,000 Miscellaneous Revenues 88,268 160,669 34,800 52,500 52,500 52,500 Other Financing Sources 23,736 - - - - -
TOTAL REVENUES 19,499,511 20,907,403 20,077,109 21,673,637 21,998,637 21,998,637
NET GENERAL FUND COST $ 333,541 $ (1,352,538) $ 378,195 $ (286,275) $ (437,435) $ (437,435)
Allocation of Full Time Positions:
Departmental - Fire 87.92
CFD 98-02 0.08
AUTHORIZED FULL TIME POSITIONS 88.00
City of San Marcos General Fund 87
FIRE/ADMINISTRATION - #105053
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,280,688 $ 1,296,404 $ 1,296,404 511001 Overtime 300,000 300,000 300,000
511002 Holiday Pay 23,565 23,565 23,565
511004 Vacation Payoff 31,600 31,600 31,600
511005 Sick Leave Payoff 67,500 67,500 67,500
511006 Stipends 14,323 14,323 14,323
511008 Uniform Allowance 12,032 12,032 12,032
511100 Salary & Wages (Part-Time) 21,000 21,000 21,000 512000 Social Security 6,471 6,471 6,471
512001 Medicare 18,494 18,494 18,494
512004 Health Insurance 197,182 197,182 197,182 512010 PERS 11,095 11,095 11,095
512011 PERS-Fire 278,023 278,023 278,023
512013 EBAP 16,380 16,380 16,380
521002 Other Contract Services 5,150 5,150 5,150 531000 Office Supplies 4,400 4,400 4,400
Fire Admin Office Supplies
531001 Computer Supplies 1,802 1,802 1,802
531002 Postage 206 206 206
531017 Expendable Materials 4,500 4,500 4,500
532000 Printing & Duplicating 2,100 2,100 2,100 532001 Memberships & Subscriptions 2,493 2,493 2,493 553000 Telephone 5,026 5,026 5,026
581000 Travel & Training 46,372 38,272 38,272
581002 Manager’s Discretionary 2,060 2,060 2,060 581003 Licenses & Certificates 309 309 309
581035 Volunteer Services 3,605 3,605 3,605
Totals $ 2,356,376 $ 2,363,992 $ 2,363,992
88 General Fund City of San Marcos
FIRE/EMERGENCY PREPAREDNESS - #105054
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 120,451 $ 120,451 $ 120,451 511001 Overtime 4,500 4,500 4,500
512000 Social Security 7,468 7,468 7,468
512001 Medicare 1,747 1,747 1,747
512004 Health Insurance 22,474 22,474 22,474
512010 PERS 12,804 12,804 12,804
512013 EBAP 2,100 2,100 2,100
521002 Other Contract Services 3,500 3,500 3,500 531000 Office Supplies 1,030 1,030 1,030
531001 Computer Supplies 793 793 793
531017 Expendable Materials 1,844 1,844 1,844
532001 Memberships & Subscriptions 515 515 515 553000 Telephone 13,611 13,611 13,611
581000 Travel & Training 6,620 2,500 2,500
66532 SDG&E Safe San Diego Grant 2,500
Totals $ 199,457 $ 195,337 $ 195,337
City of San Marcos General Fund 89
FIRE/EMERGENCY MEDICAL SERVICES - #105055
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,363,106 $ 1,393,275 $ 1,393,275 511001 Overtime 310,000 310,000 310,000
511002 Holiday Pay 47,171 47,171 47,171
511004 Vacation Payoff 6,500 6,500 6,500
511005 Sick Leave Payoff 23,800 23,800 23,800
511006 Stipends 34,906 34,906 34,906
511008 Uniform Allowance 8,130 8,130 8,130
511009 Bilingual Pay 3,600 3,600 3,600
511100 Salary & Wages (Part-Time) 260,000 260,000 260,000 512000 Social Security 38,338 38,338 38,338
512001 Medicare 19,542 19,542 19,542
512004 Health Insurance 320,852 320,852 320,852 512010 PERS 75,367 75,367 75,367
512011 PERS-Fire 157,027 157,027 157,027
512013 EBAP 44,940 44,940 44,940
512016 RHS-Fire 6,685 6,685 6,685
521002 Other Contract Services 1,145,600 1,145,600 1,145,600 521010 Central Dispatch Services 74,289 74,289 74,289 531011 Medical Supplies 258,966 258,966 258,966 66008 Durable medical supplies and testing 17,779
Other Medical Supplies 241,187
531017 Expendable Materials 2,359 2,359 2,359
531020 Uniform Expense 10,197 10,197 10,197
532000 Printing & Duplicating 515 515 515
532001 Memberships & Subscriptions 709 709 709 542005 Safety Equipment 824 824 824
544006 RCS-800 MHz System 9,159 9,159 9,159
553000 Telephone 10,368 10,368 10,368
561000 Capital Equipment 8,970 8,970 8,970
581000 Travel & Training 56,501 45,501 45,501
66515 UASI Grant 27,000
Other Travel & Training 18,501
581003 Licenses & Certificates 9,165 9,165 9,165
Totals $ 4,307,586 $ 4,326,755 $ 4,326,755
90 General Fund City of San Marcos
FIRE/OPERATIONS - #105056
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 5,861,649 $ 6,046,457 $ 6,046,457 511001 Overtime 2,400,000 2,400,000 2,400,000
511002 Holiday Pay 245,249 245,249 245,249
511004 Vacation Payoff 47,100 47,100 47,100
511005 Sick Leave Payoff 230,900 230,900 230,900 511006 Stipends 310,276 310,276 310,276
511008 Uniform Allowance 84,190 84,190 84,190
511009 Bilingual Pay 1,800 1,800 1,800
512001 Medicare 84,072 84,072 84,072
512004 Health Insurance 1,000,318 1,000,318 1,000,318 512011 PERS-Fire 1,419,071 1,419,071 1,419,071 512013 EBAP 112,980 112,980 112,980
512016 RHS-Fire 54,811 54,811 54,811
521002 Other Contract Services 148,119 148,119 148,119 521006 Administrative Fees 4,000 4,000 4,000
Consulting special tax district administration
521010 Central Dispatch Services 1,004,922 1,004,922 1,004,922 531000 Office Supplies 2,575 2,575 2,575
531001 Computer Supplies 1,236 1,236 1,236
531004 Janitorial Services 7,553 7,553 7,553
531005 Fuel & Lubricants 6,180 6,180 6,180
531010 Small Tools 4,017 4,017 4,017
531017 Expendable Materials 21,511 21,511 21,511 66002 Fire suppression vehicles 14,538
66003 Fire communication supplies 6,973
532009 Mapping 2,060 2,060 2,060
532020 Tactical Medic Response 6,000 6,000 6,000 541001 Fire Stations & Facilities 29,460 29,460 29,460 542001 Small Equipment Repair 16,468 16,468 16,468 66010 Small engine repair 3,495
Other Small Equipment Repair 12,973
542005 Safety Equipment 197,906 197,906 197,906 66012 Safety equipment repair/maintenance 14,461
66520 SHSP20 105,233
Other Safety Equipment 78,212
542006 Radio Equipment Repair 12,467 12,467 12,467 542007 Fire Equipment 19,570 19,570 19,570
66011 Fire hoses 10,300
Other Fire Equipment 9,270
544006 RCS-800 MHz System 49,204 49,204 49,204 544007 Breathing Apparatus 17,950 17,950 17,950 553000 Telephone 20,126 20,126 20,126
581000 Travel & Training 213,007 201,007 201,007 66400 Hosted training class 20,000
66515 Meoc hauler. moved to cip 135,557
Other Travel & Training 45,450
Totals $ 13,636,747 $ 13,809,555 $ 13,809,555
City of San Marcos General Fund 91
FIRE/PREVENTION - #105057
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 440,753 $ 444,120 $ 444,120 511001 Overtime 40,000 40,000 40,000
511004 Vacation Payoff 22,450 22,450 22,450
511005 Sick Leave Payoff 23,500 23,500 23,500
511006 Stipends 855 855 855
511008 Uniform Allowance 2,855 2,855 2,855
511100 Salary & Wages (Part-Time) 14,000 14,000 14,000 512000 Social Security 17,714 17,714 17,714
512001 Medicare 6,390 6,390 6,390
512004 Health Insurance 46,140 46,140 46,140
512010 PERS 29,517 29,517 29,517
512011 PERS-Fire 29,150 29,150 29,150
512013 EBAP 8,232 8,232 8,232
521002 Other Contract Services 14,685 14,685 14,685 521013 Contract Employment Services 2,500 2,500 2,500 531017 Expendable Materials 9,805 9,805 9,805
532000 Printing & Duplicating 458 458 458
532001 Memberships & Subscriptions 3,605 3,605 3,605 544008 Hydrants 25,328 5,328 5,328
553000 Telephone 13,534 13,534 13,534
581000 Travel & Training 6,905 1,905 1,905
581012 Nuisance Abatement/Code Enforcement 123,670 123,670 123,670 581046 Community & Media Relations 5,150 5,150 5,150
Totals $ 887,196 $ 865,563 $ 865,563
PAGE INTENTIONALLY LEFT BLANK
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:
94 General Fund City of San Marcos
LAW ENFORCEMENT - #105252
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
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 21,579,851 22,574,063 23,055,946 23,291,184 23,291,184 23,291,184 Supplies & Services - - - - - -
Repair & Maintenance 51,500 57,428 54,601 54,600 54,600 54,600 Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - 5,987 7,758 15,300 15,300 15,300 Operating Expenses Subtotal 21,631,351 22,637,478 23,118,305 23,361,084 23,361,084 23,361,084
TOTAL EXPENDITURES 21,631,351 22,637,478 23,118,305 23,361,084 23,361,084 23,361,084
REVENUES
Taxes & Special Assessments 3,381,088 3,483,073 3,474,000 3,540,000 3,540,000 3,540,000 Licenses & Permits 8,391 8,694 8,501 8,500 8,500 8,500 Intergovernmental 246,285 292,123 247,593 240,000 240,000 240,000 Charges for Services 411,567 465,765 446,477 445,000 445,000 445,000 Fines & Forfeitures - - 500 1,200 1,200 1,200 Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 4,047,331 4,249,655 4,177,071 4,234,700 4,234,700 4,234,700
NET GENERAL FUND COST $ 17,584,020 $ 18,387,823 $ 18,941,234 $ 19,126,384 $ 19,126,384 $ 19,126,384
Allocation of Full Time Positions:
Departmental - Law Enforcement -
AUTHORIZED FULL TIME POSITIONS -
City of San Marcos General Fund 95
LAW ENFORCEMENT - #105252
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521002 Other Contract Services $ 102,504 $ 102,504 $ 102,504 CAL-ID 16,616
Biohazard response 3,500
ARJIS 77,388
Security camera maintenance 5,000
521006 Administrative Fees 3,000 3,000 3,000
Consulting special tax district administration
521011 Law Enforcement Services 23,185,680 23,185,680 23,185,680 544006 RCS-800 MHz System 54,600 54,600 54,600 RCS-800 MHZ RADIOS
581014 Crime Awareness/Prevention 15,300 15,300 15,300 Tobacco retail license inspections 5,000
Community outreach 10,300
Totals $ 23,361,084 $ 23,361,084 $ 23,361,084
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.
DEPARTMENTAL STRUCTURE:
PARKS AND RECREATION DIRECTOR
Assistant Parks &
Recreation Director
Recreation
Supervisor II
Seniors
Recreation
Supervisor I
Facility
Attendants
(PT)
Recreation
Program
Specialist (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
Program Specialist
(PT)
Recreation
Coordinator
Recreation
Supervisor I
Contractual
Classes
Recreation
Leader (FT)
(4)
Recreation
Program
Specialist (PT) (2)
Recreation
Coordinator
Recreation
Maintenance
Specialist (PT)
Front Desk
Attendants
(PT)
Recreation
Leaders
(PT)
Recreation
Program
Maintenance
Aide
Recreation
Maintenance
Specialist (PT)
Front Desk
Attendant (PT)
(3)
Recreation
Program
Specialist (PT)
Recreation
Supervisor II
Aquatics
Aquatics
Instructors
(PT)
Head
Lifeguards (PT)
Pool Managers
(PT)
Lifeguards (PT)
Sr. Recreation
Program
Specialist (PT)
Sr. Management
Analyst
Management
Analyst
Sr. Customer
Service Rep
(Parks)
(PT)
Front Desk
Attendant
(PT)
Facility
Attendants
(PT)
Recreation Maint.
Specialist
(PT) (2)
98 General Fund City of San Marcos
PARKS AND RECREATION - #106161
Summary of Department Resources
FY 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 1,791,801 $ 2,198,600 $ 2,725,601 $ 2,760,155 $ 2,819,978 $ 2,819,978 Health Benefits 262,406 257,355 205,832 249,717 249,717 249,717 Retirement Benefits 157,231 155,664 128,360 145,537 145,537 145,537 Other Personnel Expenses 126,933 127,885 132,461 159,265 159,265 159,265 Personnel Services Subtotal 2,338,371 2,739,504 3,192,254 3,314,674 3,374,497 3,374,497
Operating Expenses
Contractual Services 351,516 679,743 756,450 751,168 751,168 751,168 Supplies & Services 154,990 230,757 284,072 284,590 281,090 281,090 Repair & Maintenance 7,712 17,506 21,115 21,200 21,200 21,200 Utilities - 2,806 4,120 4,200 4,200 4,200
Capital Expenditures (Non CIP) 29,969 6,047 26,780 28,000 28,000 28,000 Debt Service - - - - - -
Other Operating Expenses 9,582 14,183 29,184 27,825 22,825 22,825 Operating Expenses Subtotal 553,769 951,042 1,121,721 1,116,983 1,108,483 1,108,483
TOTAL EXPENDITURES 2,892,140 3,690,546 4,313,975 4,431,657 4,482,980 4,482,980
REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental 20,135 21,603 22,660 - - - Charges for Services 922,190 2,442,470 2,451,194 2,517,400 2,564,214 2,564,214 Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 112,746 109,284 131,100 142,100 142,100 142,100 Other Financing Sources - - - - - -
TOTAL REVENUES 1,055,071 2,573,357 2,604,954 2,659,500 2,706,314 2,706,314
NET GENERAL FUND COST $ 1,837,069 $ 1,117,189 $ 1,709,021 $ 1,772,157 $ 1,776,666 $ 1,776,666
Allocation of Full Time Positions:
Departmental - Parks And Recreation 16.09
CFD 98-02 0.31
Senior Nutrition 1.60
AUTHORIZED FULL TIME POSITIONS 18.00
City of San Marcos General Fund 99
PARKS AND RECREATION - #106161
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,335,463 $ 1,337,344 $ 1,337,344 511001 Overtime 23,500 23,500 23,500
511004 Vacation Payoff 55,200 55,200 55,200
511005 Sick Leave Payoff 82,000 82,000 82,000
511006 Stipends 7,470 7,470 7,470
511009 Bilingual Pay 4,860 4,860 4,860
511100 Salary & Wages (Part-Time) 1,251,662 1,309,604 1,309,604 512000 Social Security 98,042 98,042 98,042
512001 Medicare 20,279 20,279 20,279
512004 Health Insurance 249,717 249,717 249,717 512010 PERS 145,537 145,537 145,537
512013 EBAP 33,789 33,789 33,789
512015 RHS 7,155 7,155 7,155
521002 Other Contract Services 741,268 741,268 741,268 22511 Senior center 34,518
33009 Lighting fees and basketball officials and softball officiating 15,500 33010 City wide special events 7,800
33013 Aquatics 11,000
33016 Aventure day camp 20,000
33023 Spring egg scramble & breakfast 3,200
33024 Tree lighting & breakfast 2,500
33033 Youth physical education 180,000
33034 Youth instructors 99,000
33035 Adult physical education 23,000
33038 Dance/culture 80,000
33047 Active net fees 90,000
33051 Summer concerts 14,000
33053 Outdoor adventures 750
61007 Supplies and signage for 4th of july 50,000
61022 Sports park improvements 110,000
521003 Insurance/Liability 4,500 4,500 4,500
521017 Commissioner Services 5,400 5,400 5,400 33020 Youth commission 2,160
33021 Community services commission 3,240
531000 Office Supplies 18,000 18,000 18,000
531012 Aquatic Supplies 4,500 4,500 4,500
531013 Aquatic Chemicals 27,500 27,500 27,500
531014 Sport Supplies 39,500 39,500 39,500
531015 Special Event Supplies 42,450 42,450 42,450 22511 Senior center 10,000
33010 City wide special events 6,250
33020 Youth commission 3,600
33023 Spring egg scramble & breakfast 5,200
33024 Tree lighting & breakfast 6,000
33051 Summer concerts 1,200
33052 Juried art fair 1,700
33053 Outdoor adventures 1,200
33056 Nature center 1,100
33057 Halloween events 3,000
61007 Supplies and signage for 4th of july 2,600
Other Special Event Supplies 600
531016 Program Supplies 60,650 60,650 60,650
22511 Movie matinees, coffee supplies, bingo prizes, etc 9,500 33013 Aquatics 3,100
100 General Fund City of San Marcos
PARKS AND RECREATION - #106161
Expenditure Detail (continued)
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
33014 Preschoolers raa 22,000
33016 Aventure day camp 17,500
33053 Outdoor adventures 3,100
33054 Community garden 900
33056 Nature center 4,000
Other Program Supplies 550
531020 Uniform Expense 19,500 19,500 19,500
22511 Senior center 1,600
22518 Community center 2,000
33009 Sports fees 2,000
33013 Aquatics 3,500
33014 Preschoolers raa 2,600
33016 Aventure day camp 2,600
33053 Outdoor adventures 5,200
532000 Printing & Duplicating 15,000 15,000 15,000 532001 Memberships & Subscriptions 16,290 16,290 16,290 22511 Senior center 3,240
33010 City wide special events 4,500
33013 Aquatics 250
33014 Preschoolers raa 4,000
33053 Outdoor adventures 50
Other Memberships & Subscriptions 4,250
532013 Promotional Services 10,000 6,500 6,500 532017 Taxi Vouchers 31,200 31,200 31,200
FACT Services/SMUSD
541000 Building Repair & Maintenance 3,200 3,200 3,200 22511 Building repair supplies 2,100
22518 Community center 1,100
542004 Sports Equipment Repair 18,000 18,000 18,000 551000 Electric & Gas 4,200 4,200 4,200
33009 Sports fees
561000 Capital Equipment 28,000 28,000 28,000
33013 Chairs, tables, and chaise lounge chairs for the pools 5,000 Other Capital Equipment 23,000
571003 Coop Agreement Expense 2,000 2,000 2,000 Use of Palomar College sports facilities
581000 Travel & Training 18,400 13,400 13,400
22511 Senior Center 1,100
22518 Community center 625
33009 Sports fees 775
33013 Aquatics 2,400
33014 Preschoolers raa 2,350
33053 Outdoor adventures 3,000
General Travel - CPRS Awards Breakfast, Annual
Workshop, Conference. All Staff Training 3,150
581040 Permit Fees 7,425 7,425 7,425
22511 Senior center 1,400
33010 SWANK permit fees 2,400
33013 Aquatics 2,500
33023 Spring egg scramble & breakfast 375
33024 Tree lighting & breakfast 375
61007 Supplies and signage for 4th of july 375
Totals $ 4,431,657 $ 4,482,980 $ 4,482,980
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 2,138,301 2,284,844 2,431,102 2,699,439 2,699,439 2,699,439 Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 10,430 (67,353) 132,190 59,000 59,000 59,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 2,148,731 2,217,491 2,563,292 2,758,439 2,758,439 2,758,439
OPERATING EXPENDITURES
Salaries & Wages 820,650 1,128,572 - 1,572 1,572 1,572 Health Benefits 174,043 221,851 - 200 200 200 Retirement Benefits 91,061 105,731 - 167 167 167 Other Personnel Expenses 81,946 108,967 - 183 183 183 Contractual Services 298,378 187,500 108,000 115,000 115,000 115,000 Supplies & Services 149,832 254,030 215,000 215,000 215,000 215,000 Repair & Maintenance 53,400 59,013 50,050 50,050 50,050 50,050 Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 1,669,310 2,065,664 373,050 382,172 382,172 382,172
CIP PROJECT EXPENDITURES - - 637,552 - - -
TOTAL EXPENDITURES 1,669,310 2,065,664 1,010,602 382,172 382,172 382,172
REVENUE OVER/(UNDER) EXPENDITURES 479,421 151,827 1,552,690 2,376,267 2,376,267 2,376,267
FUND BALANCE
Beginning Balance - July 1 2,558,016 3,037,437 3,189,264 4,741,954 4,741,954 4,741,954 Revenue Over/(Under) Expenditures 479,421 151,827 1,552,690 2,376,267 2,376,267 2,376,267 Ending Balance - June 30 3,037,437 3,189,264 4,741,954 7,118,221 7,118,221 7,118,221
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 1,753,916 2,641,468 3,791,468 3,253,916 3,253,916 3,253,916 CIP New Appropriations 887,552 1,150,000 100,000 2,401,000 2,401,000 2,401,000 CIP Appropriation Adjustments - - - - - - Capital Projects - Ending Balance 2,641,468 3,791,468 3,253,916 5,654,916 5,654,916 5,654,916
AVAILABLE FUND BALANCE - JUNE 30 $ 395,969 $ (602,204) $ 1,488,038 $ 1,463,305 $ 1,463,305 $ 1,463,305
*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. 104 Other Restricted Funds City of San Marcos
GAS TAX FUND - #200
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,572 $ 1,572 $ 1,572 512000 Social Security 97 97 97
512001 Medicare 23 23 23
512004 Health Insurance 200 200 200
512010 PERS 167 167 167
512013 EBAP 63 63 63
521012 Contract Maintenance Services 115,000 115,000 115,000 Thermal plastic work 35,000
Guardrail repair & replacement 20,000
Radar feedback signs 25,000
Install new streetlights 10,000
Traffic control & roadway maintenance 25,000
531009 Construction Materials 215,000 215,000 215,000 544000 Sign Maintenance 50,050 50,050 50,050
Totals $ 382,172 $ 382,172 $ 382,172
Traffic Safety Fund
PURPOSE:
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 98,699 133,595 125,000 125,000 125,000 125,000 Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 1,798 (24,203) 46,820 21,000 21,000 21,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 100,497 109,392 171,820 146,000 146,000 146,000
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 98,166 37,062 186,852 185,000 185,000 185,000 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 98,166 37,062 186,852 185,000 185,000 185,000
CIP PROJECT EXPENDITURES 8,000 64,761 1,778 - - -
TOTAL EXPENDITURES 106,166 101,823 188,630 185,000 185,000 185,000
REVENUE OVER/(UNDER) EXPENDITURES (5,669) 7,569 (16,810) (39,000) (39,000) (39,000)
FUND BALANCE
Beginning Balance - July 1 1,214,661 1,208,992 1,216,561 1,199,751 1,199,751 1,199,751 Revenue Over/(Under) Expenditures (5,669) 7,569 (16,810) (39,000) (39,000) (39,000) Ending Balance - June 30 1,208,992 1,216,561 1,199,751 1,160,751 1,160,751 1,160,751
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 1,271,782 626,230 561,469 522,191 522,191 522,191 CIP New Appropriations (637,552) - (37,500) - - - CIP Appropriation Adjustments - - - - - - Capital Projects - Ending Balance 626,230 561,469 522,191 522,191 522,191 522,191
AVAILABLE FUND BALANCE - JUNE 30 $ 582,762 $ 655,092 $ 677,560 $ 638,560 $ 638,560 $ 638,560
*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. 106 Other Restricted Funds City of San Marcos
TRAFFIC SAFETY FUND - #201
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521001 Consulting Services $ 100,000 $ 100,000 $ 100,000 521002 Other Contract Services 85,000 85,000 85,000
Totals $ 185,000 $ 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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ 530,709 $ 530,080 $ 520,000 $ 530,000 $ 530,000 $ 530,000 Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - 45 - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources 722,502 772,502 660,000 660,000 660,000 660,000 TOTAL REVENUES 1,253,211 1,302,627 1,180,000 1,190,000 1,190,000 1,190,000
OPERATING EXPENDITURES
Salaries & Wages 112,534 128,594 165,802 195,216 195,216 195,216 Health Benefits 16,316 18,516 19,928 33,731 33,731 33,731 Retirement Benefits 11,956 12,358 14,262 20,681 20,681 20,681 Other Personnel Expenses 10,410 11,869 15,118 19,321 19,321 19,321 Contractual Services 687,804 745,361 1,007,133 930,441 930,441 930,441 Supplies & Services - - 1,384 1,384 1,384 1,384 Repair & Maintenance 6,843 695 11,037 5,700 5,700 5,700 Utilities 390,526 450,840 387,110 360,292 360,292 360,292 Capital Expenditures (Non CIP) - - - - - - Debt Service 25,502 25,502 24,588 25,502 25,502 25,502 Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 1,261,891 1,393,735 1,646,362 1,592,268 1,592,268 1,592,268
CIP PROJECT EXPENDITURES - - - - - -
TOTAL EXPENDITURES 1,261,891 1,393,735 1,646,362 1,592,268 1,592,268 1,592,268
REVENUE OVER/(UNDER) EXPENDITURES (8,680) (91,108) (466,362) (402,268) (402,268) (402,268)
FUND BALANCE
Beginning Balance - July 1 27,814 19,134 (71,974) (538,336) (538,336) (538,336) Revenue Over/(Under) Expenditures (8,680) (91,108) (466,362) (402,268) (402,268) (402,268) Ending Balance - June 30 19,134 (71,974) (538,336) (940,604) (940,604) (940,604)
RESERVED FUND BALANCE
Lighting and Landscaping - - - - - -
AVAILABLE FUND BALANCE - JUNE 30 $ 19,134 $ (71,974) $ (538,336) $ (940,604) $ (940,604) $ (940,604) 108 Other Restricted Funds City of San Marcos
LIGHTING & LANDSCAPING MAINTENANCE DISTRICT FUND - #202 Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 190,871 $ 190,871 $ 190,871 511006 Stipends 2,586 2,586 2,586
511007 Auto Allowance 475 475 475
511008 Uniform Allowance 204 204 204
511009 Bilingual Pay 1,080 1,080 1,080
512000 Social Security 11,839 11,839 11,839
512001 Medicare 2,768 2,768 2,768
512004 Health Insurance 33,731 33,731 33,731
512010 PERS 20,681 20,681 20,681
512013 EBAP 4,095 4,095 4,095
512015 RHS 619 619 619
521001 Consulting Services 2,369 2,369 2,369
521006 Administrative Fees 1,000 1,000 1,000
LMD-A Consulting Special Tax District Administration
521012 Contract Maintenance Services 927,072 927,072 927,072 LMD-A Discovery Hills - Engineered wood fiber 4,000
LMD-A Discovery Hills - Tree trimming 25,000
LMD-A Discovery Hills - Landscape maintenance 338,707 LMD-A Discovery Hills - Hardscape maintenance & repairs 6,000 LMD-B The Laurels - Landscape maintenance 133,006
LMD-B The Laurels - Engineered wood fiber 1,500
LMD-B Slope restoration & fuel management 13,000
LMD-B The Laurels - Tree trimming 15,000
LMD-C Santa Fe Hills - Landscape Maintenance 170,932
LMD-C Santa Fe Hills - Engineered wood fiber 2,500
LMD-C Santa Fe Hills - Tree trimming 15,000
LMD-D Twin Oaks Valley Ranch I - Tree trimming 5,000
LMD-D Twin Oaks Valley Ranch I - Landscape Maintenance 17,232 LMD-E Summer Hill - Tree trimming 5,000
LMD-E Summer Hill - Landscape maintenance 20,966
LMD-E Summer Hill - Engineered wood fiber 3,000
LMD-F Mixed Median & Parkway Areas - Tree trimming 30,000 LMD-F Mixed Median & Parkway Areas - Landscape restoration 20,000 LMD-F Mixed Median & Parkway Areas - Landscape maintenance 71,229 LMD-G Discovery Meadows Contract Maintenance Services 25,000 - Other Contract Maintenance Services 5,000
531009 Construction Materials 250 250 250
532001 Memberships & Subscriptions 1,134 1,134 1,134 LMD-B The Laurels - Irrigation controller service 972 LMD-F Mixed Median & Parkway Areas - Irrigation controller service 162 544004 Tree & Landscape 5,700 5,700 5,700
551000 Electric & Gas 26,162 26,162 26,162
LMD-A Discovery Hills 21,630
LMD-B The Laurels 1,030
LMD-C Santa Fe Hills 1,236
LMD-D Twin Oaks Valley Ranch 206
LMD-E Summer Hill 309
LMD-F Mix median & pkwy areas 1,751
551001 Electric-Street Lighting 55,000 55,000 55,000 552000 Water 279,130 279,130 279,130
LMD-A Discovery Hills 15,450
LMD-B The Laurels 72,100
LMD-C Santa Fe Hills 108,150
LMD-D Twin Oaks Valley Ranch 36,050
LMD-E Summer Hill 30,900
City of San Marcos Other Restricted Funds 109
LIGHTING & LANDSCAPING MAINTENANCE DISTRICT FUND - #202 Expenditure Detail (continued)
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
LMD-F Mixed median & pkwy areas 16,480
571002 Principal-Other 23,254 23,254 23,254
572002 Interest-Other 2,248 2,248 2,248
Totals $ 1,592,268 $ 1,592,268 $ 1,592,268
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
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 107,748 (293,250) 570,479 254,000 254,000 254,000 Developer Fees 1,562,400 3,189,900 2,700,000 2,700,000 2,700,000 2,700,000 Miscellaneous Revenues - - - - - -
Other Financing Sources 142,500 142,500 142,500 142,500 190,100 190,100 TOTAL REVENUES 1,812,648 3,039,150 3,412,979 3,096,500 3,144,100 3,144,100
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services - 2,064 3,500 3,500 3,500 3,500 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 2,096,637 3,775,298 5,825,000 5,825,000 5,825,000 5,825,000 TOTAL OPERATING EXPENDITURES 2,096,637 3,777,362 5,828,500 5,828,500 5,828,500 5,828,500
CIP PROJECT EXPENDITURES - - - - - -
TOTAL EXPENDITURES 2,096,637 3,777,362 5,828,500 5,828,500 5,828,500 5,828,500
REVENUE OVER/(UNDER) EXPENDITURES (283,989) (738,212) (2,415,521) (2,732,000) (2,684,400) (2,684,400)
FUND BALANCE
Beginning Balance - July 1 17,510,569 17,226,580 16,488,368 14,072,847 14,072,847 14,072,847 Revenue Over/(Under) Expenditures (283,989) (738,212) (2,415,521) (2,732,000) (2,684,400) (2,684,400) Ending Balance - June 30 17,226,580 16,488,368 14,072,847 11,340,847 11,388,447 11,388,447
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance - 30,000 30,000 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 30,000 30,000
AVAILABLE FUND BALANCE - JUNE 30 $ 17,196,580 $ 16,458,368 $ 14,042,847 $ 11,310,847 $ 11,358,447 $ 11,358,447
*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
CITY AFFORDABLE HOUSING FUND - #203
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521001 Consulting Services $ 3,500 $ 3,500 $ 3,500 Fee Calculations
581017 Developer Loan 5,700,000 5,700,000 5,700,000 New Developments as Needed
581037 Housing Support 125,000 125,000 125,000
Totals $ 5,828,500 $ 5,828,500 $ 5,828,500
CFD 98-02 Lighting and
Landscaping Fund
PURPOSE:
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ 7,740,325 $ 8,190,225 $ 8,629,000 $ 8,802,000 $ 8,802,000 $ 8,802,000 Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - 25 - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 36,988 (399,307) 707,176 292,000 292,000 292,000 Developer Fees - - - - - -
Miscellaneous Revenues - - 140 - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 7,777,313 7,790,918 9,336,341 9,094,000 9,094,000 9,094,000
OPERATING EXPENDITURES
Salaries & Wages 939,924 1,158,298 1,324,752 1,581,337 1,581,337 1,581,337 Health Benefits 183,497 200,768 217,608 302,275 302,275 302,275 Retirement Benefits 101,401 108,061 108,930 173,644 173,644 173,644 Other Personnel Expenses 87,287 105,632 122,628 162,841 162,841 162,841 Contractual Services 2,079,285 2,235,038 3,537,176 3,200,210 3,192,710 3,192,710 Supplies & Services 87,038 70,652 137,659 84,924 84,924 84,924 Repair & Maintenance 173,968 396,808 447,959 319,278 319,278 319,278 Utilities 1,615,642 1,838,269 1,730,039 1,617,180 1,617,180 1,617,180 Capital Expenditures (Non CIP) - - - - - - Debt Service 71,465 71,465 71,465 71,465 71,465 71,465 Other Operating Expenses 695,156 720,708 958,800 958,800 958,800 958,800 TOTAL OPERATING EXPENDITURES 6,034,663 6,905,699 8,657,016 8,471,954 8,464,454 8,464,454
CIP PROJECT EXPENDITURES 43,492 - 2,156 - - -
TOTAL EXPENDITURES 6,078,155 6,905,699 8,659,172 8,471,954 8,464,454 8,464,454
REVENUE OVER/(UNDER) EXPENDITURES 1,699,158 885,219 677,169 622,046 629,546 629,546
FUND BALANCE
Beginning Balance - July 1 15,084,989 16,784,147 17,669,366 18,346,535 18,346,535 18,346,535 Revenue Over/(Under) Expenditures 1,699,158 885,219 677,169 622,046 629,546 629,546 Ending Balance - June 30 16,784,147 17,669,366 18,346,535 18,968,581 18,976,081 18,976,081
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 20,648 2,156 2,156 - - - CIP New Appropriations 25,000 - - - - -
CIP Appropriation Adjustments - - - - - -
Capital Projects - Ending Balance 2,156 2,156 - - - -
AVAILABLE FUND BALANCE - JUNE 30 $ 16,781,991 $ 17,667,210 $ 18,346,535 $ 18,968,581 $ 18,976,081 $ 18,976,081
*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. 114 Other Restricted Funds City of San Marcos
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail
FY 2023-24 BUDGET
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,475,771 $ 1,475,771 $ 1,475,771 511006 Stipends 26,489 26,489 26,489
511007 Auto Allowance 950 950 950
511008 Uniform Allowance 1,661 1,661 1,661
511009 Bilingual Pay 10,530 10,530 10,530
511100 Salary & Wages (Part-Time) 65,936 65,936 65,936 512000 Social Security 99,407 99,407 99,407
512001 Medicare 23,367 23,367 23,367
512004 Health Insurance 302,275 302,275 302,275 512010 PERS 172,109 172,109 172,109
512011 PERS-Fire 1,535 1,535 1,535
512013 EBAP 36,729 36,729 36,729
512015 RHS 3,338 3,338 3,338
521001 Consulting Services 16,710 16,710 16,710 F-01 Rose Ranch 100
F-02 Bel Esprit 50
F-03 Rancho Vera Cruz 70
F-04 Santa Fe Hills 140
F-06 Twin Oaks Valley Ranch 80
F-08 Tesoro 130
F-09 San Elijo Hills Park Facility & Landscape Maint 1,240 F-10 Buena Vida 130
F-11 Rancho Dorado 100
F-12 Twin Oaks Estates 100
F-13 Dove Glen 100
F-14 Cedar Hills 100
F-15 Park Lane 100
F-16 Willow Creek 70
F-17 Chapman Trail 100
F-20 KRC Rock 60
F-21 Richland Estates 100
F-22 Olive Hills 100
F-23 University Commons 150
F-24 Rancho Coronado 150
F-25 Glen Park 100
F-26 Loma Alta 100
F-27 Pinehurst 100
F-28 Rosemont Estates 160
F-29 Walnut Hills 150
F-30 Chesapeake 120
F-32 Vallecitos Ridge 120
F-33 Rosemont Village 170
F-34 Joy Court 140
F-35 Carriage Walk 130
F-36 Crescent Court 200
F-38 Venzano 200
F-39 Rancho Santalina 200
F-41 Grand Plaza 100
F-44 Windy Point 300
F-45 Arbor Ranch 200
F-47 Autumn Terrace 100
F-48 Sierra Madre Academy 190
F-49 CVS Las Posas 180
F-51 Campus Pointe 130
F-52 Westlake Village 150
City of San Marcos Other Restricted Funds 115
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2023-24 BUDGET
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
F-53 Armorlite/Palomar Station 300
F-55 Rancho Tesoro 100
521006 Administrative Fees 20,000 20,000 20,000 Consulting services tax district administration
521012 Contract Maintenance Services 3,155,995 3,148,495 3,148,495 F-01 Rose Ranch - Routine Maintenance 5,733
F-01 Rose Ranch - Tree Trimming 2,500
F-02 Bel Esprit - Routine Maintenance 3,604
F-02 Bel Esprit - Weed Abatement 31,280
F-03 Ranch Vera Cruz - Weed Abatement 9,739
F-03 Rancho Vera Cruz - Routine Maintenance 34,359
F-04 Santa Fe Hills - Tree Trimming 10,000
F-04 Santa Fe Hills - Weed Abatement 20,559
F-04 Santa Fee Hills - Routine Maintenance 147,134
F-05 Ashbrook - Weed Abatement 5,346
F-06 Twin Oaks Valley Ranch - Routine Maintenance 74,879 F-06 Twin Oaks Valley Ranch - Tree trimming 7,500
F-08 Tesoro - Routine Maintenance 32,394
F-08 Tesoro - Tree trimming 5,000
F-09 Ball Fields: Field Maintenance 14,742
F-10 Buena Vida - Routine Maintenance 15,876
F-10 Buena Vida - Tree Trimming 2,500
F-11 Rancho Dorado - Routin Maintenance 67,000
F-11 Rancho Dorado - Tree trimming 7,500
F-12 Twin Oaks Estates - Routin Maintenance 9,776
F-12 Twin Oaks Estates - Tree trimming 5,000
F-13 Dove Glen - Routine Maintenance 7,862
F-14 Cedar Hills - Routine Maintenance 23,621
F-14 Cedar Hills - Weed Abatement 1,566
F-15 Park Lane - Routine Maintenance 14,087
F-15 Park Lane - Tree Trimming 10,000
F-15 Park Lane - Weed Abatement 320
F-16 Willow Creek - Routine Maintenance 1,278
F-17 Chapman Trail - Routine Maintenance 5,242
F-19 Stone Canyon - Routine Maintenance 277
F-19 Stone Canyon Bridge Rehab 100,000
F-20 KRC Rock - Routine Maintenance 1,147
F-21 Richland Estates - Routine Maintenance 29,484
F-21 Richland Estates - Tree Trimming 5,000
F-22 Olive Hills - AC Trail Restoration 15,000
F-22 Olive Hills - Routine Maintenance 51,168
F-22 Olive Hills - Tree Trimming 5,000
F-23 University Commons - Routine Maintenance 161,609 F-23 University Commons - Tree trimming 7,500
F-24 Rancho Coronado - Routine Maintenance 18,182
F-25 Glen Park - Routine Maintenance 5,000
F-25 Glen Park - Tree Trimming 9,126
F-26 Loma Alta - Routine Maintenance 34,927
F-26 Loma Alta - Weed Abatement 25,245
F-27 Pine hurst - Routine Maintenance 19,656
F-28 Rosemont Estates - Routine Maintenance 17,363
F-28 Rosemont Estates -Tree trimming 2,500
F-29 Walnut Hills - Slurry Park Parking Lots 31
F-29 Walnut Hills - Tree trimming 5,000
F-29 Walnut Hills -Routine Maintenance 59,212
116 Other Restricted Funds City of San Marcos
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2023-24 BUDGET
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
F-30 Chesapeake - Routine Maintenance 8,518
F-30 Chesapeake - Tree Trimming 2,500
F-31 Grand Estates - Routine Maintenance 105
F-32 Vallecitos Ridge - Routine Maintenance 10,074
F-32 Vallecitos Ridge - Tree trimming 2,500
F-33 Rosemont Village - Routine Maintenance 11,318
F-33 Rosemont Village - Tree trimming 2,500
F-34 Joy Court - Routine Maintenance 20,041
F-35 Carriage Walk - Routine Maintenance 11,794
F-35 Carriage Walk - Tree trimming 2,500
F-36 Crescent Court - Routine Maintenance 13,759
F-36 Crescent Court - Tree trimming 2,500
F-38 Venzano - Routine Maintenance 17,615
F-39 Rancho Santalina - Routine Maintenance 65,621
F-40 Starling at Rock Springs - Routine Maintenance 1,940 F-41 Grand Plaza - Routine Maintenance 8,108
F-41 Grand Plaza - Tree trimming 2,500
F-42 Twin Oaks Town Center - Routine Maintenance 1,966 F-44 Windy Point - Routine Maintenance 9,664
F-44 Windy Point - Tree Trimming 1,800
F-45 Arbor Ranch - Routine Maintenance 63,504
F-45 Arbor Ranch - Tree trimming 5,000
F-46 Nordahl Medical Center - Routine Maintenance 1,940 F-47 Autumn Terrace - Routine Maintenance 10,156
F-47 Autumn Terrace - Tree trimming 2,500
F-48 Sierra Madre Academy - Routine Maintenance 4,234 F-49 CVS Las Posas - Routine Maintenance 7,144
F-51 Campus Pointe - Routine Maintenance 2,822
F-52 Westlake Village - Routine Maintenance 7,220
F-53 Palomar Station - Routine Maintenance 43,450
F-53 Palomar Station - Tree trimming 7,500
F-54 University District - Routine Maintenance 12,000 F-54 University District - Tree Trimming 3,600
F-55 Rancho Tesoro - Routine Maintenance 65,963
F-55 Rancho Tesoro - Tree trimming 12,500
F-56 Corner at Two Oaks - Routine Mainteannce 4,762
F-56 Corner at Two Oaks - Tree trimming 5,000
Z-A As needed streetlight maintenance 22,677
Z-A Streetlight knock down repair 50,000
Z-A Streetlights recycling services 500
Z-B Linda Vista/Poinsettia & La Mirada Traffic Signal MOU 500 Z-B Project: Traffic Signal Blank Out Sign Replacement 125,000 Z-B Traffic Signal Detection Maint. 29,000
Z-B Traffic Signal Maintenance 317,750
Z-B Traffic Signal Monitor Replacement 50,600
Z-B Traffic Signal Recycling Services 5,000
Z-C Citywide Median & Parkway Maintenance 366,260
Z-C Citywide Median tree trimming 60,000
Z-D Ball Fields: Field Maintenance 48,649
Z-D Ball Fields: Laser Leveling 1,728
Z-D Ball Fields: Lighting 3,659
Z-D Caretaker Residence Maintenance (facilities) 1,625 Z-D Custodial Service: Parks 102,926
Z-D Electrical: Maintenance & Repairs 11,250
Z-D Electrical: Meter Pedestal Replacement 5,000
City of San Marcos Other Restricted Funds 117
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2023-24 BUDGET
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
Z-D Fire Inspections & Fire System Maintenance (facilities) 18,250 Z-D Hardscape: Park asphalt maintenance 1,250
Z-D Hardscape: Park concrete maintenance and repairs 8,750 Z-D Irrigation: Backflow maintenance 7,962
Z-D Irrigation: Well maintenance 13,750
Z-D Landscape maintenance 115,967
Z-D Landscape: Restoration 8,413
Z-D Landscape: Woodland Park pond maintenance 2,940
Z-D Pest management services 2,375
Z-D Playgrounds: Engineered wood fiber 28,750
Z-D Playgrounds: Maintenance & repairs 1,488
Z-D Plumbing Repairs, as needed (facilities) 21,750
Z-D Pool maintenance (facilities) 12,500
Z-D Portable toilet service 3,500
Z-D Portable toilets (facilities) 1,250
Z-D Sportsfield & arena maintenance 2,072
Z-D Tree trimming & maintenance 46,875
Z-E Hardscape: Trail asphalt maintenance & repairs 4,750 Z-E Landscape: Trail maintenance 38,337
521016 Pest Control Services 7,505 7,505 7,505 531004 Janitorial Services 9,000 9,000 9,000
531008 Fertilizers/Herbicides 43,587 43,587 43,587 Z-D Citywide mulch 3,866
Z-D Citywide palm fertilizer 663
Z-D Citywide park herbicides and insecticides 14,494
Z-D Citywide park turf fertilizer 23,750
Z-D Woodland Park pond materials 814
531009 Construction Materials 16,893 16,893 16,893 Z-C Landscaping materials 1,500
Z-D BMP Materials - All other parks 3,125
Z-D BMP Materials - Bradley Park 1,330
Z-D Citywide park dog waste supplies 1,250
Z-D Materials for laser leveling 2,813
Z-D Materials for top dressing 3,125
Z-E BMP Materials - Citywide trails 2,500
Z-E Citywide trail dog waste supplies 1,250
531010 Small Tools 4,891 4,891 4,891
Z-B Traffic signal tools 4,000
Z-D Inspection tools 500
Z-D Maintenance and hand tools 391
532001 Memberships & Subscriptions 10,053 10,053 10,053 F-04 Santa Fe Hills - Irrigation Controller Service 2,676 F-11 Rancho Dorado - Irrigation Controller Service 486 F-14 Cedar Hills - Irrigation Controller Service 162
F-22 Olive Hills - Irrigation Controller Service 486
F-23 University Commons - Irrigation Controller Service 648 F-25 Glen Park - Irrigation Controller Service 324
F-27 Pinehurst - Irrigation Controller Service 324
F-29 Walnut Hills - Irrigation Controller Service 648 F-32 Vallecitos Ridge - Irrigation Controller Service 486 F-35 Carriage Walk - Irrigation Controller Service 162 F-39 Rancho Santalina - Irrigation Controller Service 324 F-53 Palomar Station - Irrigation Controller Service 324 F-54 University District - Irrigation Controller Service 162 F-55 Rancho Tesoro - Irrigation Controller Service 486 118 Other Restricted Funds City of San Marcos
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2023-24 BUDGET
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
F-56 Corner at Two Oaks - Irrigation Controller Service 648 Z-C Median & Parkways: Irrigation Controller Service 1,296 Z-D Citywide Parks: Irrigation Controller Service 87
Other Memberships & Subscriptions 324
532010 Equipment Rental 500 500 500
541000 Building Repair & Maintenance 16,895 16,895 16,895 Z-D Citywide drinking fountain replacement
541002 Electrical Repair & Maintenance 361 361 361 541005 Plumbing Repair & Maintenance 2,060 2,060 2,060 541006 Pool Repair & Maintenance 1,482 1,482 1,482 544000 Sign Maintenance 1,500 1,500 1,500
Z-D Parks sign maintenance 1,000
Z-E Citywide Trails Signs 500
544001 Traffic Signal Maintenance 246,525 246,525 246,525 Z-B Materials and supplies 31,525
Z-B Traffic signal batteries 20,000
Z-B Traffic signal knockdown cabinet replacements 80,000 Z-B Traffic signal labeling materials 3,000
Z-B Utility power supply replacement 112,000
544002 Street Lighting 20,000 20,000 20,000
544004 Tree & Landscape 17,955 17,955 17,955
544005 Irrigation Systems 12,500 12,500 12,500 Z-D Citywide parks
551000 Electric & Gas 133,900 133,900 133,900
551001 Electric-Street Lighting 144,280 144,280 144,280 F-47 Autumn Terrace 1,751
Z-A Electric costs for streetlights only 142,529
551002 Electric-Traffic Signals 103,000 103,000 103,000 552000 Water 1,236,000 1,236,000 1,236,000
571002 Principal-Other 65,166 65,166 65,166
572002 Interest-Other 6,299 6,299 6,299
582000 Operating Transfers Out 958,800 958,800 958,800
Totals $ 8,471,954 $ 8,464,454 $ 8,464,454
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 82,905 64,968 89,495 89,500 89,500 89,500 Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 3,651 21,839 24,000 24,000 24,000 24,000 Other Financing Sources 145,985 183,000 171,000 171,000 171,000 171,000 TOTAL REVENUES 232,541 269,807 284,495 284,500 284,500 284,500
OPERATING EXPENDITURES
Salaries & Wages 104,655 157,138 167,645 178,274 178,274 178,274 Health Benefits 25,669 26,467 27,128 30,028 30,028 30,028 Retirement Benefits 13,088 13,086 11,573 13,455 13,455 13,455 Other Personnel Expenses 10,222 11,580 8,629 12,284 12,284 12,284 Contractual Services 21,500 63,257 65,000 65,000 65,000 65,000 Supplies & Services 88,320 67,772 111,315 112,740 112,740 112,740 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 753 - - - - -
TOTAL OPERATING EXPENDITURES 264,207 339,300 391,290 411,781 411,781 411,781
REVENUE OVER/(UNDER) EXPENDITURES (31,666) (69,493) (106,795) (127,281) (127,281) (127,281)
FUND BALANCE
Beginning Balance - July 1 17,283 (14,383) (83,876) (190,671) (190,671) (190,671) Revenue Over/(Under) Expenditures (31,666) (69,493) (106,795) (127,281) (127,281) (127,281) Ending Balance - June 30 (14,383) (83,876) (190,671) (317,952) (317,952) (317,952)
RESERVED FUND BALANCE
Senior Nutrition Grant Program - - - - - -
AVAILABLE BALANCE - JUNE 30 $ (14,383) $ (83,876) $ (190,671) $ (317,952) $ (317,952) $ (317,952) 120 Other Restricted Funds City of San Marcos
SENIOR NUTRITION GRANT FUND - #206
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 109,524 $ 109,524 $ 109,524 511006 Stipends 750 750 750
511100 Salary & Wages (Part-Time) 68,000 68,000 68,000 512000 Social Security 6,716 6,716 6,716
512001 Medicare 1,571 1,571 1,571
512004 Health Insurance 30,028 30,028 30,028
512010 PERS 13,455 13,455 13,455
512013 EBAP 3,360 3,360 3,360
512015 RHS 637 637 637
521002 Other Contract Services 65,000 65,000 65,000 531016 Program Supplies 15,000 15,000 15,000
55060 Nutrition program raw food
532012 Nutrition Meals 97,740 97,740 97,740
Totals $ 411,781 $ 411,781 $ 411,781
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 1,073,992 1,656,257 839,776 - 1,301,411 1,301,411 Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 1,073,992 1,656,257 839,776 - 1,301,411 1,301,411
OPERATING EXPENDITURES
Salaries & Wages 66,008 85,026 180,990 86,504 86,504 86,504 Health Benefits 12,245 9,622 15,026 17,362 17,362 17,362 Retirement Benefits 7,529 6,208 7,070 9,005 9,005 9,005 Other Personnel Expenses 6,201 4,996 6,492 8,375 8,375 8,375 Contractual Services 79,900 125,665 123,850 141,531 141,531 141,531 Supplies & Services 2,917 208 1,500 1,500 1,500 1,500 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 438,103 390,530 308,715 110,000 110,000 110,000 TOTAL OPERATING EXPENDITURES 612,903 622,255 643,643 374,277 374,277 374,277
CIP PROJECT EXPENDITURES 440,925 994,782 579,050 - - -
TOTAL EXPENDITURES 1,053,828 1,617,037 1,222,693 374,277 374,277 374,277
REVENUE OVER/(UNDER) EXPENDITURES 20,164 39,220 (382,917) (374,277) 927,134 927,134
FUND BALANCE
Beginning Balance - July 1 462,914 483,078 522,298 139,381 139,381 139,381 Revenue Over/(Under) Expenditures 20,164 39,220 (382,917) (374,277) 927,134 927,134 Ending Balance - June 30 483,078 522,298 139,381 (234,896) 1,066,515 1,066,515
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 958,306 1,749,931 1,284,060 1,319,041 1,319,041 1,319,041 CIP New Appropriations 1,310,377 528,911 614,031 517,150 517,150 517,150 CIP Appropriation Adjustments (77,827) - - - - - Capital Projects - Ending Balance 1,749,931 1,284,060 1,319,041 1,836,191 1,836,191 1,836,191
AVAILABLE FUND BALANCE - JUNE 30 $ (1,266,853) $ (761,762) $ (1,179,660) $ (2,071,087) $ (769,676) $ (769,676)
*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. 122 Other Restricted Funds City of San Marcos
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND - #207
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 86,504 $ 86,504 $ 86,504 512000 Social Security 5,341 5,341 5,341
512001 Medicare 1,249 1,249 1,249
512004 Health Insurance 17,362 17,362 17,362
512010 PERS 9,005 9,005 9,005
512013 EBAP 1,785 1,785 1,785
521001 Consulting Services 141,531 141,531 141,531 Fair Housing Services/Testing/Outreach 30,000
Language Link 5,000
Non-Profit Coordination and Other Public
Service 106,531
532002 Legal & Other Advertising 1,500 1,500 1,500 Public Hearing Notices
581001 Intergovernmental Support Accounting 110,000 110,000 110,000 Rental Assistance Program
Totals $ 374,277 $ 374,277 $ 374,277
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ 27,325 $ 26,104 $ 23,000 $ 23,000 $ 23,000 $ 23,000 Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 190 (2,969) 5,302 2,000 2,000 2,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 27,515 23,135 28,302 25,000 25,000 25,000
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 1,655 2,661 21,950 24,450 24,450 24,450 Supplies & Services - - 500 500 500 500
Repair & Maintenance - - - - - -
Utilities 937 1,130 1,070 1,070 1,070 1,070 Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 12,042 - - - - -
TOTAL OPERATING EXPENDITURES 14,634 3,791 23,520 26,020 26,020 26,020
CIP PROJECT EXPENDITURES - - - - - -
TOTAL EXPENDITURES 14,634 3,791 23,520 26,020 26,020 26,020
REVENUE OVER/(UNDER) EXPENDITURES 12,881 19,344 4,782 (1,020) (1,020) (1,020)
FUND BALANCE
Beginning Balance - July 1 104,924 117,805 137,149 141,931 141,931 141,931 Revenue Over/(Under) Expenditures 12,881 19,344 4,782 (1,020) (1,020) (1,020) Ending Balance - June 30 117,805 137,149 141,931 140,911 140,911 140,911
RESERVED FUND BALANCE
Street Maintenance - - - - - -
AVAILABLE FUND BALANCE - JUNE 30 $ 117,805 $ 137,149 $ 141,931 $ 140,911 $ 140,911 $ 140,911 124 Other Restricted Funds City of San Marcos
CENTER DR MAINTENANCE DISTRICT FUND - #211
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521006 Administrative Fees $ 2,500 $ 2,500 $ 2,500 Consulting special tax district administation
521012 Contract Maintenance Services 21,950 21,950 21,950 VTC-A
Pavement Maintenance: Center Dr/Nordahl Rd to Ave.
Ricardo 7,000
VTC-B Pavement Maintenance: Center Dr/Ave. Ricardo to Public 5,000 VTC-C Signal Maintenance: Nordahl/Center Dr 2,750
VTC-D Signal Maintenance: Center Drive/Ave. Ricardo 1,900 VTC-E Signal Maintenance: Nordahl/Montiel 5,300
531009 Construction Materials 500 500 500
551002 Electric-Traffic Signals 1,070 1,070 1,070 VTC-C Nordahl/Center Dr 290
VTC-D Center Dr/Ave Ricardo 80
VTC-E Nordahl/Montiel 700
Totals $ 26,020 $ 26,020 $ 26,020
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
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 16,619 34,434 - 13,000 13,000 13,000 Developer Fees - - - - - -
Miscellaneous Revenues 112,000 163,578 - 100,000 100,000 100,000 Other Financing Sources - - - - - -
TOTAL REVENUES 128,619 198,012 - 113,000 113,000 113,000
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 - - - 200,000 200,000 200,000 TOTAL OPERATING EXPENDITURES - - - 200,000 200,000 200,000
REVENUE OVER/(UNDER) EXPENDITURES 128,619 198,012 - (87,000) (87,000) (87,000)
FUND BALANCE
Beginning Balance - July 1, restated 17,090 145,709 343,721 343,721 343,721 343,721 Revenue Over/(Under) Expenditures 128,619 198,012 - (87,000) (87,000) (87,000) Ending Balance - June 30 145,709 343,721 343,721 256,721 256,721 256,721
AVAILABLE FUND BALANCE - JUNE 30 $ 145,709 $ 343,721 $ 343,721 $ 256,721 $ 256,721 $ 256,721 126 Other Restricted Funds City of San Marcos
CALHOME GRANT FUND - #214
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
581016 Affordable Housing Loan $ 200,000 $ 200,000 $ 200,000
Totals $ 200,000 $ 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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ 668,058 $ 745,326 $ 846,000 $ 863,000 $ 863,000 $ 863,000 Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 13,290 (76,681) 143,187 61,000 61,000 61,000 Developer Fees 101,077 - - 10,000 10,000 10,000 Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 782,425 668,645 989,187 934,000 934,000 934,000
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 2,558 1,783 2,000 - - - Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - 5,458,856 - - - TOTAL OPERATING EXPENDITURES 2,558 1,783 5,460,856 - - -
CIP PROJECT EXPENDITURES - - - - - -
TOTAL EXPENDITURES 2,558 1,783 5,460,856 - - -
REVENUE OVER/(UNDER) EXPENDITURES 779,867 666,862 (4,471,669) 934,000 934,000 934,000
FUND BALANCE
Beginning Balance - July 1 2,274,391 3,054,258 3,721,120 (750,549) (750,549) (750,549) Revenue Over/(Under) Expenditures 779,867 666,862 (4,471,669) 934,000 934,000 934,000 Ending Balance - June 30 3,054,258 3,721,120 (750,549) 183,451 183,451 183,451
AVAILABLE FUND BALANCE - JUNE 30 $ 3,054,258 $ 3,721,120 $ (750,549) $ 183,451 $ 183,451 $ 183,451
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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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits 186,233 168,945 130,000 130,000 130,000 130,000 Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 1,903 (31,576) 60,078 26,000 26,000 26,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 188,136 137,369 190,078 156,000 156,000 156,000
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 2,638 23,241 100,000 10,000 10,000 10,000 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 2,638 23,241 100,000 10,000 10,000 10,000
CIP PROJECT EXPENDITURES 26,995 115,137 149,345 - - -
TOTAL EXPENDITURES 29,633 138,378 249,345 10,000 10,000 10,000
REVENUE OVER/(UNDER) EXPENDITURES 158,503 (1,009) (59,267) 146,000 146,000 146,000
FUND BALANCE
Beginning Balance - July 1 1,342,241 1,500,744 1,499,735 1,440,468 1,440,468 1,440,468 Revenue Over/(Under) Expenditures 158,503 (1,009) (59,267) 146,000 146,000 146,000 Ending Balance - June 30 1,500,744 1,499,735 1,440,468 1,586,468 1,586,468 1,586,468
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 710,405 783,410 668,273 518,928 518,928 518,928 CIP New Appropriations 100,000 - - - - -
CIP Appropriation Adjustments - - - - - -
Capital Projects - Ending Balance 783,410 668,273 518,928 518,928 518,928 518,928
AVAILABLE FUND BALANCE - JUNE 30 $ 717,334 $ 831,462 $ 921,540 $ 1,067,540 $ 1,067,540 $ 1,067,540
*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. 130 Other Restricted Funds City of San Marcos
PUBLIC, EDUCATIONAL, AND GOVERNMENTAL (PEG) FUND - #216 Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521002 Other Contract Services $ 10,000 $ 10,000 $ 10,000
Totals $ 10,000 $ 10,000 $ 10,000
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
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 2,682 (20,737) 38,923 18,000 18,000 18,000 Developer Fees 73,000 57,526 50,000 50,000 50,000 50,000 Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 75,682 36,789 88,923 68,000 68,000 68,000
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services - - - - - -
Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) 93,319 54,815 50,000 185,000 185,000 185,000 Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 93,319 54,815 50,000 185,000 185,000 185,000
REVENUE OVER/(UNDER) EXPENDITURES (17,637) (18,026) 38,923 (117,000) (117,000) (117,000)
FUND BALANCE
Beginning Balance - July 1 1,001,996 984,359 966,333 1,005,256 1,005,256 1,005,256 Revenue Over/(Under) Expenditures (17,637) (18,026) 38,923 (117,000) (117,000) (117,000) Ending Balance - June 30 984,359 966,333 1,005,256 888,256 888,256 888,256
AVAILABLE FUND BALANCE - JUNE 30 $ 984,359 $ 966,333 $ 1,005,256 $ 888,256 $ 888,256 $ 888,256 132 Other Restricted Funds City of San Marcos
ART IN PUBLIC PLACES FUND - #217
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
581009 Art in Public Places $ 185,000 $ 185,000 $ 185,000
Totals $ 185,000 $ 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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 1,802,113 1,928,328 2,041,254 2,326,619 2,326,619 2,326,619 Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 12,632 (76,802) 142,652 70,000 70,000 70,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 1,814,745 1,851,526 2,183,906 2,396,619 2,396,619 2,396,619
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 - - - - - -
TOTAL OPERATING EXPENDITURES - - - - - -
CIP PROJECT EXPENDITURES 2,972,707 290,148 917,617 - - -
TOTAL EXPENDITURES 2,972,707 290,148 917,617 - - -
REVENUE OVER/(UNDER) EXPENDITURES (1,157,962) 1,561,378 1,266,289 2,396,619 2,396,619 2,396,619
FUND BALANCE
Beginning Balance - July 1 3,328,048 2,170,086 3,731,464 4,997,753 4,997,753 4,997,753 Revenue Over/(Under) Expenditures (1,157,962) 1,561,378 1,266,289 2,396,619 2,396,619 2,396,619 Ending Balance - June 30 2,170,086 3,731,464 4,997,753 7,394,372 7,394,372 7,394,372
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 2,192,282 1,977,455 1,687,307 769,690 769,690 769,690 CIP New Appropriations 3,657,880 - - - - -
CIP Appropriation Adjustments (900,000) - - - - - Capital Projects - Ending Balance 4,950,162 1,687,307 769,690 769,690 769,690 769,690
AVAILABLE FUND BALANCE - JUNE 30 $ (2,780,076) $ 2,044,157 $ 4,228,063 $ 6,624,682 $ 6,624,682 $ 6,624,682
*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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ 335,111 $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 522,060 381,590 320,000 320,000 320,000 320,000 Fines & Forfeitures - - - - - -
Use of Money & Property 933,287 1,654,188 2,089,431 1,656,000 1,656,000 1,656,000 Developer Fees - - - - - -
Miscellaneous Revenues 2,000 494 1,000 - - - Other Financing Sources - - 7,245,000 - - - TOTAL REVENUES 1,792,458 2,036,272 9,655,431 1,976,000 1,976,000 1,976,000
OPERATING EXPENDITURES
Salaries & Wages 261,590 331,083 379,236 430,351 430,351 430,351 Health Benefits 19,584 31,082 50,107 59,588 59,588 59,588 Retirement Benefits 24,062 28,547 25,957 25,780 25,780 25,780 Other Personnel Expenses 20,198 26,098 26,806 26,065 26,065 26,065 Contractual Services 156,706 161,773 240,000 240,000 240,000 240,000 Supplies & Services 30 99 690 12,250 12,250 12,250 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 5,335,822 24,508 1,108,400 1,113,400 1,113,400 1,113,400 TOTAL OPERATING EXPENDITURES 5,817,992 603,190 1,831,196 1,907,434 1,907,434 1,907,434
REVENUE OVER/(UNDER) EXPENDITURES (4,025,534) 1,433,082 7,824,235 68,566 68,566 68,566
FUND BALANCE
Beginning Balance - July 1 27,744,298 23,718,764 25,151,846 32,976,081 32,976,081 32,976,081 Revenue Over/(Under) Expenditures (4,025,534) 1,433,082 7,824,235 68,566 68,566 68,566 Ending Balance - June 30 23,718,764 25,151,846 32,976,081 33,044,647 33,044,647 33,044,647
AVAILABLE FUND BALANCE - JUNE 30 $ 23,718,764 $ 25,151,846 $ 32,976,081 $ 33,044,647 $ 33,044,647 $ 33,044,647 136 Other Restricted Funds City of San Marcos
SAN MARCOS SUCCESSOR HOUSING AGENCY FUND - #250
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 389,482 $ 389,482 $ 389,482 511004 Vacation Payoff 2,300 2,300 2,300
511005 Sick Leave Payoff 1,300 1,300 1,300
511006 Stipends 681 681 681
511007 Auto Allowance 428 428 428
511009 Bilingual Pay 2,160 2,160 2,160
511100 Salary & Wages (Part-Time) 34,000 34,000 34,000 512000 Social Security 15,014 15,014 15,014
512001 Medicare 3,512 3,512 3,512
512004 Health Insurance 59,588 59,588 59,588
512010 PERS 25,780 25,780 25,780
512013 EBAP 7,539 7,539 7,539
521000 City Attorney Services 40,000 40,000 40,000 Contract legal services
521001 Consulting Services 125,000 125,000 125,000 521015 MH Rent Review/Litigation 75,000 75,000 75,000 Mobilehome Rent Review Litigation
531000 Office Supplies 400 400 400
531002 Postage 250 250 250
Postage for housing function only
532001 Memberships & Subscriptions 11,600 11,600 11,600 Neighborly Software 9,600
Other Memberships & Subscriptions 2,000
581000 Travel & Training 10,000 10,000 10,000
For housing staff, including SDHF roundtables, annual
conference; webinars, etc
581017 Developer Loan 1,085,000 1,085,000 1,085,000 Loans for Developments as Needed
581030 Misc. Expenditures 18,400 18,400 18,400
Totals $ 1,907,434 $ 1,907,434 $ 1,907,434
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
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 552,135 566,947 561,000 405,436 405,436 405,436 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
Annual Replacement/Rehab Transfers - - - - - - TOTAL REVENUES 552,135 566,947 561,000 405,436 405,436 405,436
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services - - - - - -
Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - -
Debt Service 385,057 392,295 389,296 389,296 389,296 389,296 Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 385,057 392,295 389,296 389,296 389,296 389,296
REVENUE OVER/(UNDER) EXPENDITURES 167,078 174,652 171,704 16,140 16,140 16,140
FUND BALANCE
Beginning Balance - July 1, restated 266,788 433,866 608,518 780,222 780,222 780,222 Revenue Over/(Under) Expenditures 167,078 174,652 171,704 16,140 16,140 16,140 Ending Balance - June 30 433,866 608,518 780,222 796,362 796,362 796,362
RESERVED FUND BALANCE
Reserve for Debt Service 433,866 608,518 780,222 796,362 796,362 796,362 AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ -
138 Other Restricted Funds City of San Marcos
LEASE REVENUE BONDS - #301
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
571000 Principal-Bonds $ 340,000 $ 340,000 $ 340,000 572000 Interest-Bonds 49,296 49,296 49,296
Totals $ 389,296 $ 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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
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 91,678 (790,616) 1,558,490 714,000 714,000 714,000 Developer Fees 5,328,518 6,547,318 4,876,250 7,170,788 7,170,788 7,170,788 Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 5,420,196 5,756,702 6,434,740 7,884,788 7,884,788 7,884,788
OPERATING EXPENDITURES
Salaries & Wages 29,049 36,828 36,887 78,479 78,479 78,479 Health Benefits 2,460 2,618 2,826 13,549 13,549 13,549 Retirement Benefits 3,073 2,995 2,695 8,130 8,130 8,130 Other Personnel Expenses 1,877 2,013 2,902 7,212 7,212 7,212 Contractual Services - - - - - -
Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 29,850 - 6,300,000 - - - TOTAL OPERATING EXPENDITURES 66,309 44,454 6,345,310 107,370 107,370 107,370
CIP PROJECT EXPENDITURES 2,877,576 235,738 1,898,093 - - -
TOTAL EXPENDITURES 2,943,885 280,192 8,243,403 107,370 107,370 107,370
REVENUE OVER/(UNDER) EXPENDITURES 2,476,311 5,476,510 (1,808,663) 7,777,418 7,777,418 7,777,418
FUND BALANCE
Beginning Balance - July 1, restated 38,427,570 40,903,881 46,380,391 44,571,728 44,571,728 44,571,728 Revenue Over/(Under) Expenditures 2,476,311 5,476,510 (1,808,663) 7,777,418 7,777,418 7,777,418 Ending Balance - June 30 40,903,881 46,380,391 44,571,728 52,349,146 52,349,146 52,349,146
RESERVED FUND BALANCE*
Flood Control 1,868,456 2,071,310 2,442,517 3,275,228 3,275,228 3,275,228 Circulation Element Streets 8,432,847 9,398,992 8,623,862 11,364,168 11,364,168 11,364,168 SR 78 Interchange Improvements 31,488,526 32,453,496 28,285,172 29,913,053 29,913,053 29,913,053 Parks/Trails (2,437,128) 796,165 3,389,143 5,838,189 5,838,189 5,838,189 GIS 61,420 69,132 80,475 83,983 83,983 83,983 NPDES 1,195,384 1,263,396 1,381,218 1,474,549 1,474,549 1,474,549 Habitat Conservation 294,376 327,900 369,341 399,976 399,976 399,976
AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ -
*See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 140 Other Restricted Funds City of San Marcos
PUBLIC FACILITIES FEES FUND- #402
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 78,389 $ 78,389 $ 78,389 511009 Bilingual Pay 90 90 90
512000 Social Security 4,859 4,859 4,859
512001 Medicare 1,135 1,135 1,135
512004 Health Insurance 13,549 13,549 13,549
512010 PERS 8,130 8,130 8,130
512013 EBAP 1,218 1,218 1,218
Totals $ 107,370 $ 107,370 $ 107,370
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 4,781,474 1,139,630 2,250,000 2,349,000 2,349,000 2,349,000 Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 2,532 1,558 2,000 2,000 2,000 2,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 4,784,006 1,141,188 2,252,000 2,351,000 2,351,000 2,351,000
OPERATING EXPENDITURES
Salaries & Wages 93 35,710 89,310 111,838 111,838 111,838 Health Benefits 30 8,252 19,612 23,121 23,121 23,121 Retirement Benefits 9 3,732 8,312 12,216 12,216 12,216 Other Personnel Expenses 6 3,172 7,637 10,691 10,691 10,691 Contractual Services - - - - - -
Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 138 50,866 124,871 157,866 157,866 157,866
CIP PROJECT EXPENDITURES 3,459,606 477,347 426,046 - - -
TOTAL EXPENDITURES 3,459,744 528,213 550,917 157,866 157,866 157,866
REVENUE OVER/(UNDER) EXPENDITURES 1,324,262 612,975 1,701,083 2,193,134 2,193,134 2,193,134
FUND BALANCE
Beginning Balance - July 1, restated (1,353,645) (29,383) 583,592 2,284,675 2,284,675 2,284,675 Revenue Over/(Under) Expenditures 1,324,262 612,975 1,701,083 2,193,134 2,193,134 2,193,134 Ending Balance - June 30 (29,383) 583,592 2,284,675 4,477,809 4,477,809 4,477,809
RESERVED FUND BALANCE
Committed - Capital Projects* (29,383) 583,592 2,284,675 4,477,809 4,477,809 4,477,809
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.
142 Other Restricted Funds City of San Marcos
TRANSNET - STREETS FUND - #404
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 111,478 $ 111,478 $ 111,478 511009 Bilingual Pay 360 360 360
512000 Social Security 6,911 6,911 6,911
512001 Medicare 1,617 1,617 1,617
512004 Health Insurance 23,121 23,121 23,121
512010 PERS 12,216 12,216 12,216
512013 EBAP 2,163 2,163 2,163
Totals $ 157,866 $ 157,866 $ 157,866
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
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 17,857 (92,228) 147,586 61,000 61,000 61,000 Developer Fees 328,796 1,047,857 1,032,605 1,026,896 1,026,896 1,026,896 Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 346,653 955,629 1,180,191 1,087,896 1,087,896 1,087,896
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 - - - - - -
TOTAL OPERATING EXPENDITURES - - - - - -
CIP PROJECT EXPENDITURES 1,511,870 2,585,188 1,359,804 - - -
TOTAL EXPENDITURES 1,511,870 2,585,188 1,359,804 - - -
REVENUE OVER/(UNDER) EXPENDITURES (1,165,217) (1,629,559) (179,613) 1,087,896 1,087,896 1,087,896
FUND BALANCE
Beginning Balance - July 1, restated 5,843,699 4,678,482 3,048,923 2,869,310 2,869,310 2,869,310 Revenue Over/(Under) Expenditures (1,165,217) (1,629,559) (179,613) 1,087,896 1,087,896 1,087,896 Ending Balance - June 30 4,678,482 3,048,923 2,869,310 3,957,206 3,957,206 3,957,206
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 6,941,297 5,429,427 2,859,270 1,499,466 1,499,466 1,499,466 CIP Appropriation Adjustments - 15,031 - - - - Capital Projects - Ending Balance 6,941,297 2,859,270 1,499,466 1,499,466 1,499,466 1,499,466
AVAILABLE FUND BALANCE - JUNE 30 $ (2,262,815) $ 189,653 $ 1,369,844 $ 2,457,740 $ 2,457,740 $ 2,457,740
*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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
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 - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES - - - - - -
- - - - - -
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services - 18,809 50,000 50,000 50,000 50,000 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 70,000 - - - - -
TOTAL OPERATING EXPENDITURES 70,000 18,809 50,000 50,000 50,000 50,000
CIP PROJECT EXPENDITURES - - - - - -
TOTAL EXPENDITURES 70,000 18,809 50,000 50,000 50,000 50,000
REVENUE OVER/(UNDER) EXPENDITURES (70,000) (18,809) (50,000) (50,000) (50,000) (50,000)
FUND BALANCE
Beginning Balance - July 1, restated 2,636,087 2,566,087 2,547,278 2,497,278 2,497,278 2,497,278 Revenue Over/(Under) Expenditures (70,000) (18,809) (50,000) (50,000) (50,000) (50,000) Ending Balance - June 30 2,566,087 2,547,278 2,497,278 2,447,278 2,447,278 2,447,278
RESERVED FUND BALANCE*
Reserve for Trust/Agency Deposits 2,566,087 2,547,278 2,497,278 2,447,278 2,447,278 2,447,278
AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ - 146 Other Restricted Funds City of San Marcos
TRUST/AGENCY DEPOSITS - #501
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521002 Other Contract Services $ 50,000 $ 50,000 $ 50,000
Totals $ 50,000 $ 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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ 25,178,257 $ 24,872,452 $ 24,911,767 $ 24,672,752 $ 24,672,752 $ 24,672,752 Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property (133,342) (29,167) 747,540 429,067 429,067 429,067 Developer Fees - - - - - -
Miscellaneous Revenues** 140,153 3,124,269 3,164,502 3,168,000 3,168,000 3,168,000 Other Financing Sources - - - - - -
TOTAL REVENUES 25,185,068 27,967,554 28,823,809 28,269,819 28,269,819 28,269,819
OPERATING EXPENDITURES
Salaries & Wages 134,535 107,598 74,855 44,505 44,505 44,505 Health Benefits 19,523 17,073 14,145 7,600 7,600 7,600 Retirement Benefits 14,580 10,012 6,700 3,400 3,400 3,400 Other Personnel Expenses 11,292 8,557 6,100 4,000 4,000 4,000 Contractual Services 1,156,693 144,647 118,165 135,250 135,250 135,250 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service 25,178,257 27,517,238 27,900,844 27,612,594 27,612,594 27,612,594 Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 26,514,880 27,805,125 28,120,809 27,807,349 27,807,349 27,807,349
CIP PROJECT EXPENDITURES 6,255,411 5,775,238 5,953,984 - - -
TOTAL EXPENDITURES 32,770,291 33,580,363 34,074,793 27,807,349 27,807,349 27,807,349
REVENUE OVER/(UNDER) EXPENDITURES (7,585,223) (5,612,809) (5,250,984) 462,470 462,470 462,470
FUND BALANCE
Beginning Balance - July 1, restated 53,455,415 45,870,192 40,257,383 35,006,399 35,006,399 35,006,399 Revenue Over/(Under) Expenditures (7,585,223) (5,612,809) (5,250,984) 462,470 462,470 462,470 Ending Balance - June 30 45,870,192 40,257,383 35,006,399 35,468,869 35,468,869 35,468,869
RESERVED FUND BALANCE*
Enforceable Obligations 17,968,960 18,011,389 16,777,522 16,934,992 16,629,992 16,324,992 Capital Projects - Beginning Balance 34,156,643 27,901,232 22,245,994 18,228,877 18,533,877 18,838,877 CIP New Appropriations - 120,000 1,936,867 305,000 305,000 305,000 CIP Appropriation Adjustments - - - - - -
Capital Projects - Ending Balance 45,870,192 40,257,383 35,006,399 35,468,869 35,468,869 35,468,869
AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ -
*See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 148 Other Restricted Funds City of San Marcos
REDEVELOPMENT PROPERTY TAX TRUST FUND - #560
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 40,600 $ 40,600 $ 40,600 511002 Holiday Pay 3,600 3,600 3,600
511006 Stipends 5 5 5
511007 Auto Allowance 300 300 300
512000 Social Security 2,600 2,600 2,600
512001 Medicare 600 600 600
512004 Health Insurance 7,600 7,600 7,600
512010 PERS 3,400 3,400 3,400
512013 EBAP 800 800 800
521000 City Attorney Services 24,000 24,000 24,000 521001 Consulting Services 76,250 76,250 76,250 521002 Other Contract Services 15,000 15,000 15,000 521007 Bond Service 20,000 20,000 20,000
571000 Principal-Bonds 17,510,089 17,510,089 17,510,089 571002 Principal-Other 2,500,000 2,500,000 2,500,000 571005 Amortization of Def Charges 20,000 20,000 20,000 572000 Interest-Bonds 7,490,505 7,490,505 7,490,505 572002 Interest-Other 92,000 92,000 92,000
Totals $ 27,807,349 $ 27,807,349 $ 27,807,349
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 582,916 640,448 941,247 1,010,678 1,010,678 1,010,678 Fines & Forfeitures - - - - - -
Use of Money & Property 4,023,624 4,036,720 4,924,904 4,978,607 4,978,607 4,978,607 Developer Fees - - - - - -
Miscellaneous Revenues 13,891 48,479 1,832,097 29,043 29,043 29,043 Other Financing Sources - - 5,300,000 - - - TOTAL REVENUES 4,620,431 4,725,647 12,998,248 6,018,328 6,018,328 6,018,328
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 322,078 437,007 505,973 403,400 403,400 403,400 Supplies & Services 152,817 167,830 185,765 198,800 198,800 198,800 Repair & Maintenance 249,440 1,404,811 2,949,385 7,178,400 7,178,400 7,178,400 Utilities 155,509 135,365 175,560 104,000 104,000 104,000 Capital Expenditures (Non CIP) - - - - - - Debt Service - - - 37,000 37,000 37,000
Other Operating Expenses 3,494,429 3,746,438 3,478,584 2,640,300 2,640,300 2,640,300 TOTAL OPERATING EXPENDITURES 4,374,273 5,891,451 7,295,267 10,561,900 10,561,900 10,561,900
CIP PROJECT EXPENDITURES - - - - - -
TOTAL EXPENDITURES 4,374,273 5,891,451 7,295,267 10,561,900 10,561,900 10,561,900
REVENUE OVER/(UNDER) EXPENDITURES 246,158 (1,165,804) 5,702,981 (4,543,572) (4,543,572) (4,543,572)
FUND BALANCE
Beginning Balance - July 1, restated* 95,291,655 95,537,813 94,372,009 100,074,991 100,074,991 100,074,991 Revenue Over/(Under) Expenditures 246,158 (1,165,804) 5,702,982 (4,543,572) (4,543,572) (4,543,572) Ending Balance - June 30 95,537,813 94,372,009 100,074,991 95,531,419 95,531,419 95,531,419
RESERVED FUND BALANCE - JUNE 30
Restricted Reserves 95,537,813 94,372,009 100,074,991 95,531,419 95,531,419 95,531,419
AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ -
*Beginning balance has been restated to comply with Government Accounting Standards Board Statement No. 72. 150 Other Restricted Funds City of San Marcos
CREEKSIDE MARKETPLACE ENTERPRISE FUND - #601
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521000 City Attorney Services $ 16,000 $ 16,000 $ 16,000 521002 Other Contract Services 15,000 15,000 15,000 521003 Insurance/Liability 128,200 128,200 128,200 521004 Security Guard Services 78,100 78,100 78,100 521014 Property Management Services 166,100 166,100 166,100 531004 Janitorial Services 198,800 198,800 198,800 541000 Building Repair & Maintenance 410,200 410,200 410,200 544003 Tenant Improvements 6,601,700 6,601,700 6,601,700 544004 Tree & Landscape 166,500 166,500 166,500 551000 Electric & Gas 37,300 37,300 37,300
552000 Water 66,700 66,700 66,700
572001 Interest-Notes 37,000 37,000 37,000
581022 Broker/Lease Expense 140,300 140,300 140,300 582000 Operating Transfers Out 2,500,000 2,500,000 2,500,000
Totals $ 10,561,900 $ 10,561,900 $ 10,561,900
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - 41,005 - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 20,738 (24,403) 38,039 - - - Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources 467,519 - - - - -
Annual Replacement/Rehab Transfers - 1,036,084 453,069 - - - TOTAL REVENUES 488,257 1,052,686 491,108 - - -
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 596,885 511,019 837,996 736,666 736,666 736,666 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) 774,791 1,315,582 730,000 670,000 255,000 255,000 Debt Service 598,256 616,591 616,591 468,048 468,048 468,048 Other Operating Expenses 142,500 175,026 142,500 142,500 190,100 190,100 TOTAL OPERATING EXPENDITURES 2,112,432 2,618,218 2,327,087 2,017,214 1,649,814 1,649,814
REVENUE OVER/(UNDER) EXPENDITURES (1,624,175) (1,565,532) (1,835,979) (2,017,214) (1,649,814) (1,649,814)
FUND BALANCE
Beginning Balance - July 1 607,461 2,337,248 1,171,716 (664,263) (664,263) (664,263) Equity Balance Transfer Adjustments 3,353,962 400,000 - - 2,314,077 2,314,077 Revenue Over/(Under) Expenditures (1,624,175) (1,565,532) (1,835,979) (2,017,214) (1,649,814) (1,649,814) Ending Balance - June 30 2,337,248 1,171,716 (664,263) (2,681,477) - -
RESERVED FUND BALANCE
Vehicle & Equipment Replacement 2,337,248 1,171,716 (664,263) (2,681,477) - -
AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ - 152 Other Restricted Funds City of San Marcos
VEHICLE & EQUIPMENT ACQUISITION/REPLACEMENT FUND - #602 Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521024 Vehicle Rental & Maintenance Services $ 736,666 $ 736,666 $ 736,666 561000 Capital Equipment 670,000 255,000 255,000 Ambulance Rechasis 255,000
571002 Principal-Other 435,196 435,196 435,196 Tiller/Engine Payments 27 and 28 147,195
Type 1 Engines (2) Payments 16-19 221,739
Brush Engine Payments 12-15 66,262
572002 Interest-Other 32,852 32,852 32,852
Tiller/Engine Payments 27 and 28 1,365
Type 1 Engines (2) Payments 16-19 24,404
Brush Engine Payments 12-15 7,083
582000 Operating Transfers Out 142,500 190,100 190,100
Totals $ 2,017,214 $ 1,649,814 $ 1,649,814
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
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 7,322 (117,669) 225,240 100,000 100,000 100,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
Annual Replacement/Rehab Transfers - 2,072,167 906,138 - - - TOTAL REVENUES 7,322 1,954,498 1,131,378 100,000 100,000 100,000
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 171,867 26,467 538,932 265,000 125,000 125,000 Supplies & Services - - - - - -
Repair & Maintenance 289 - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) 1,367 119,482 380,955 - 75,000 75,000 Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 173,523 145,949 919,887 265,000 200,000 200,000
CIP PROJECT EXPENDITURES 745,509 590,039 831,495 - - -
TOTAL EXPENDITURES 919,032 735,988 1,751,382 265,000 200,000 200,000
REVENUE OVER/(UNDER) EXPENDITURES (911,710) 1,218,510 (620,004) (165,000) (100,000) (100,000)
FUND BALANCE
Beginning Balance - July 1 3,835,975 4,832,186 6,050,696 5,430,692 5,430,692 5,430,692 Equity Balance Transfer Adjustments 1,907,921 - - - (2,314,077) (2,314,077) Revenue Over/(Under) Expenditures (911,710) 1,218,510 (620,004) (165,000) (100,000) (100,000) Ending Balance - June 30 4,832,186 6,050,696 5,430,692 5,265,692 3,016,615 3,016,615
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 1,506,591 1,161,082 1,321,043 2,489,548 2,489,548 2,489,548 CIP New Appropriations 1,375,000 750,000 2,000,000 35,000 35,000 35,000 CIP Appropriation Adjustments (975,000) - - (950,000) (950,000) (950,000) Capital Projects - Ending Balance 1,161,082 1,321,043 2,489,548 1,574,548 1,574,548 1,574,548
AVAILABLE FUND BALANCE - JUNE 30 $ 3,671,104 $ 4,729,653 $ 2,941,144 $ 3,691,144 $ 1,442,067 $ 1,442,067
*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. 154 Other Restricted Funds City of San Marcos
CITY FACILITIES REPLACEMENT/REHABILITATION FUND - #603
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521012 Contract Maintenance Services $ 265,000 $ 125,000 $ 125,000 Project: Public Works skylight retrofit 70,000
Project: Woodland Pool storage teel rewinder
installation 15,000
Project: Bradley Park sewer line repair 40,000
561000 Furniture - 75,000 75,000
Citywide Furniture -
Totals $ 265,000 $ 200,000 $ 200,000
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
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 (20,765) (104,446) 195,416 89,000 89,000 89,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
Annual Replacement/Rehab Transfers - 2,072,167 906,138 - - - TOTAL REVENUES (20,765) 1,967,721 1,101,554 89,000 89,000 89,000
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 242,726 656,682 797,773 619,000 919,000 919,000 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - 1,462,624 - - - TOTAL OPERATING EXPENDITURES 242,726 656,682 2,260,397 619,000 919,000 919,000
CIP PROJECT EXPENDITURES 129,152 276,237 250,799 - - -
TOTAL EXPENDITURES 371,878 932,919 2,511,196 619,000 919,000 919,000
REVENUE OVER/(UNDER) EXPENDITURES (392,643) 1,034,802 (1,409,642) (530,000) (830,000) (830,000)
FUND BALANCE
Beginning Balance - July 1 5,579,915 4,695,193 5,329,995 3,920,353 3,920,353 3,920,353 Equity Balance Transfer Adjustments (492,079) (400,000) - - - - Revenue Over/(Under) Expenditures (392,643) 1,034,802 (1,409,642) (530,000) (830,000) (830,000) Ending Balance - June 30 4,695,193 5,329,995 3,920,353 3,390,353 3,090,353 3,090,353
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 2,112,103 2,042,951 2,316,714 2,897,149 2,897,149 2,897,149 CIP New Appropriations 60,000 1,200,000 1,110,000 60,000 60,000 60,000 CIP Appropriation Adjustments - (650,000) (278,766) (860,000) (860,000) (860,000) Capital Projects - Ending Balance 2,042,951 2,316,714 2,897,149 2,097,149 2,097,149 2,097,149
AVAILABLE FUND BALANCE - JUNE 30 $ 2,652,242 $ 3,013,281 $ 1,023,204 $ 1,293,204 $ 993,204 $ 993,204
*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. 156 Other Restricted Funds City of San Marcos
CITY INFRASTRUCTURE REPLACEMENT/REHABILITATION FUND - #604 Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521002 Other Contract Services $ - $ 300,000 $ 300,000 DS Software Implementation
521012 Contract Maintenance Services 619,000 619,000 619,000 Parks lighting upgrades/LED conversions 200,000
Park amenity replacement 90,000
Parks playground replacement 250,000
Firewall system payment 79,000
Totals $ 619,000 $ 919,000 $ 919,000
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 2023-24 Budget
Budget Category
FY 2020-21
Actual
FY 2021-22
Actual
FY 2022-23
Projected
Department
Requested
City Manager
Recommended
City Council
Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 450,469 537,921 1,958,352 537,193 537,193 537,193 Fines & Forfeitures - - - - - -
Use of Money & Property 5,020,254 4,961,006 5,376,846 5,721,319 5,721,319 5,721,319 Developer Fees - - - - - -
Miscellaneous Revenues 14,527 6,999 581,917 651,285 651,285 651,285 Other Financing Sources - - 1,000,000 - - - TOTAL REVENUES 5,485,250 5,505,926 8,917,115 6,909,797 6,909,797 6,909,797
OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 985,780 1,279,091 1,237,011 1,217,400 1,217,400 1,217,400 Supplies & Services 376,101 338,773 491,328 532,000 532,000 532,000 Repair & Maintenance 584,369 839,194 3,013,829 2,977,812 2,977,812 2,977,812 Utilities 779,249 926,821 1,071,775 1,117,500 1,117,500 1,117,500 Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 1,892,572 1,952,323 2,116,639 1,168,000 1,168,000 1,168,000 TOTAL OPERATING EXPENDITURES 4,618,071 5,336,202 7,930,582 7,012,712 7,012,712 7,012,712
REVENUE OVER/(UNDER) EXPENDITURES 867,179 169,724 986,533 (102,915) (102,915) (102,915)
FUND BALANCE
Beginning Balance - July 1 (200,877) 666,302 836,026 1,822,559 1,822,559 1,822,559 Equity Balance Transfer Adjustments - - - - - - Revenue Over/(Under) Expenditures 867,179 169,724 986,533 (102,915) (102,915) (102,915) Ending Balance - June 30 666,302 836,026 1,822,559 1,719,644 1,719,644 1,719,644
RESERVED FUND BALANCE
Restricted Reserves 666,302 836,026 1,822,559 1,719,644 1,719,644 1,719,644
AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ - 158 Other Restricted Funds City of San Marcos
REAL PROPERTY MANAGEMENT FUND - #605
Expenditure Detail
FY 2023-24 Budget
Account Number/Name
FY 2023-24
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521000 City Attorney Services $ 46,500 $ 46,500 $ 46,500 650591 Cell Sites 14,500
650592 Ground Leases 8,500
650593 Industrial Leases 4,500
650594 Civic Center 19,000
521002 Other Contract Services 90,100 90,100 90,100 650591 Cell Sites 27,000
650592 Ground Leases 33,100
650593 Industrial Leases 15,000
650594 Civic Center 15,000
521003 Insurance/Liability 353,600 353,600 353,600 650592 Ground Leases 49,300
650593 Industrial Leases 74,999
650594 Civic Center 229,300
521004 Security Guard Services 255,100 255,100 255,100 650593 Industrial Leases 5,100
650594 Civic Center 250,000
521014 Property Management Services 472,100 472,100 472,100 650591 Cell Sites 13,800
650592 Ground Leases 97,500
650593 Industrial Leases 42,600
650594 Civic Center 318,200
531004 Janitorial Services 532,000 532,000 532,000 650593 Industrial Leases 28,600
650594 Civic Center 503,400
541000 Building Repair & Maintenance 888,600 888,600 888,600 650593 Industrial Leases 192,200
650594 Civic Center 696,400
544003 Tenant Improvements 1,854,712 1,854,712 1,854,712 650593 Industrial Leases 318,000
650594 Civic Center 1,536,712
544004 Tree & Landscape 234,500 234,500 234,500 650592 Ground Leases 800
650593 Industrial Leases 98,000
650594 Civic Center 135,700
551000 Electric & Gas 1,027,300 1,027,300 1,027,300 650593 Industrial Leases 321,900
650594 Civic Center 705,400
552000 Water 90,200 90,200 90,200
650593 Industrial Leases 8,600
650594 Civic Center 81,600
581010 Property Taxes & Special Assessments 34,200 34,200 34,200 650592 Ground Leases 10,200
650594 Civic Center 24,000
581022 Broker/Lease Expense 133,800 133,800 133,800 650591 Cell Sites 34,900
650592 Ground Leases 1,000
650593 Industrial Leases 35,400
650594 Civic Center 62,500
582000 Operating Transfers Out 1,000,000 1,000,000 1,000,000
Totals $ 7,012,712 $ 7,012,712 $ 7,012,712
Projected Fund
Balance Summaries
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City of San Marcos Projected Fund Balance Summaries 161 PROJECTED FUND BALANCE SUMMARY - FISCAL YEAR 2022-23
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* $ 49,157,112 $ - $ 95,789,519 $ (95,026,194) $ 763,325 $ 49,920,437
SPECIAL REVENUE FUNDS
Gas Tax* 3,189,264 - 2,563,292 (1,010,602) 1,552,690 4,741,954 Traffic Safety* 1,216,561 - 171,820 (188,630) (16,810) 1,199,751 Lighting & Landscaping Maintenance
District (71,974) - 1,180,000 (1,646,362) (466,362) (538,336) City Affordable Housing* 16,488,368 - 3,412,979 (5,828,500) (2,415,521) 14,072,847 CFD 98-02 Lighting & Landscaping* 17,669,366 - 9,336,341 (8,659,172) 677,169 18,346,535 Senior Nutrition Grant (83,876) - 284,495 (391,290) (106,795) (190,671) CDBG* 522,298 - 839,776 (1,222,693) (382,917) 139,381 Center Dr Maintenance District 137,149 - 28,302 (23,520) 4,782 141,931 CALHOME Grant 343,721 - - - - 343,721
CFD 2011-01 Congestion Management 3,721,120 - 989,187 (5,460,856) (4,471,669) (750,549) PEG* 1,499,735 - 190,078 (249,345) (59,267) 1,440,468 Art in Public Places 966,333 - 88,923 (50,000) 38,923 1,005,256 RMRA* 3,731,464 - 2,183,906 (917,617) 1,266,289 4,997,753 San Marcos Successor Housing Agency 25,151,846 - 9,655,431 (1,831,196) 7,824,235 32,976,081
DEBT SERVICE FUND
Lease Revenue Bonds 608,518 - 561,000 (389,296) 171,704 780,222
CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees* 46,380,391 - 6,434,740 (8,243,403) (1,808,663) 44,571,728 Transnet - Streets* 583,592 - 2,252,000 (550,917) 1,701,083 2,284,675 RTCIP* 3,048,923 - 1,180,191 (1,359,804) (179,613) 2,869,310
FIDUCIARY FUND
Trust/Agency Deposits 2,547,278 - - (50,000) (50,000) 2,497,278 Redevelopment Property Tax Trust Fund* 40,257,383 - 28,823,809 (34,074,793) (5,250,984) 35,006,399
ENTERPRISE FUND
Creekside Marketplace 94,372,009 - 12,998,248 (7,295,267) 5,702,981 100,074,991 Real Property Management 836,026 - 8,917,115 (7,930,582) 986,533 1,822,559
INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement 1,171,716 - 491,108 (2,327,087) (1,835,979) (664,263) City Facilities Replacement/Rehabilitation* 6,050,696 - 1,131,378 (1,751,382) (620,004) 5,430,692 City Infrastructure Replacement/
Rehabilitation* 5,329,995 - 1,101,554 (2,511,196) (1,409,642) 3,920,353
TOTALS - ALL FUNDS $ 324,825,014 $ - $ 190,605,192 $ (188,989,704) $ 1,615,488 $ 326,440,503
*See Capital Improvement Program - Summary by Funding Source for FY 2023-24 appropriations committed from these funds. Appropriations committed for capital projects are reflected on the individual fund pages in the fund balance reserves. 162 Projected Fund Balance Summaries City of San Marcos PROJECTED FUND BALANCE SUMMARY - FISCAL YEAR 2023-24
Projected
Fund
Balances
7/1/23
Equity
Transfers
Revenues
& Other
Funding
Sources
Expenditures
& Other
Funding Uses
Revenues
(Over/
Under)
Expenditures
Projected
Fund
Balances
6/30/24
GENERAL FUND* $ 49,920,437 $ - $ 86,758,909 $ (90,582,910) $ (3,824,001) $ 46,096,436
SPECIAL REVENUE FUNDS
Gas Tax* 4,741,954 - 2,758,439 (382,172) 2,376,267 7,118,221 Traffic Safety* 1,199,751 - 146,000 (185,000) (39,000) 1,160,751 Lighting & Landscaping Maintenance
District (538,336) - 1,190,000 (1,592,268) (402,268) (940,604) City Affordable Housing* 14,072,847 - 3,144,100 (5,828,500) (2,684,400) 11,388,447 CFD 98-02 Lighting & Landscaping* 18,346,535 - 9,094,000 (8,464,454) 629,546 18,976,081 Senior Nutrition Grant (190,671) - 284,500 (411,781) (127,281) (317,952) CDBG* 139,381 - 1,301,411 (374,277) 927,134 1,066,515 Center Dr Maintenance District 141,931 - 25,000 (26,020) (1,020) 140,911 CALHOME Grant 343,721 - 113,000 (200,000) (87,000) 256,721 CFD 2011-01 Congestion Management (750,549) - 934,000 - 934,000 183,451 PEG* 1,440,468 - 156,000 (10,000) 146,000 1,586,468 Art in Public Places 1,005,256 - 68,000 (185,000) (117,000) 888,256 RMRA* 4,997,753 - 2,396,619 - 2,396,619 7,394,372 San Marcos Successor Housing Agency 32,976,081 - 1,976,000 (1,907,434) 68,566 33,044,647
DEBT SERVICE FUND
Lease Revenue Bonds 780,222 - 405,436 (389,296) 16,140 796,362
CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees* 44,571,728 - 7,884,788 (107,370) 7,777,418 52,349,146 Transnet - Streets* 2,284,675 - 2,351,000 (157,866) 2,193,134 4,477,809 RTCIP* 2,869,310 - 1,087,896 - 1,087,896 3,957,206
FIDUCIARY FUND
Trust/Agency Deposits 2,497,278 - - (50,000) (50,000) 2,447,278 Redevelopment Property Tax Trust Fund* 35,006,399 - 28,269,819 (27,807,349) 462,470 35,468,869
ENTERPRISE FUND
Creekside Marketplace 100,074,991 - 6,018,328 (10,561,900) (4,543,572) 95,531,419 Real Property Management 1,822,559 - 6,909,797 (7,012,712) (102,915) 1,719,644
INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement (664,263) 2,314,077 - (1,649,814) (1,649,814) - City Facilities Replacement/Rehabilitation* 5,430,692 (2,314,077) 100,000 (200,000) (100,000) 3,016,615 City Infrastructure Replacement/
Rehabilitation* 3,920,353 - 89,000 (919,000) (830,000) 3,090,353
TOTALS - ALL FUNDS $ 326,440,503 $ - $ 163,462,042 $ (159,005,123) $ 4,456,919 $ 330,897,422
*See Capital Improvement Program - Summary by Funding Source for FY 2023-24 appropriations committed from these funds. Appropriations committed for capital projects are reflected on the individual fund pages in the fund balance reserves.
Capital Improvement
Projects Program
PAGE INTENTIONALLY LEFT BLANK
Capital Improvement
Projects Program
INTRODUCTION AND OVERVIEW:
The FY 2024-2028 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 2023-24 CIP appropriations are approximately $5.8 million. The forecasted five-year appropriations are $16.2 million.
The FY 2024-2028 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.
CIP Project by Funding Source - Planned Future Appropriations TransNet
TransNet
51.1%
51.1%
TransNet
51.1%
Gas Tax
Gas Tax
25.7%
25.7%
Gas Tax
25.7%
RTCIP
RTCIP
11.5%
11.5%
RTCIP
11.5%
CDBG
CDBG
11.7%
11.7%
CDBG
11.7%
PAGE INTENTIONALLY LEFT BLANK
Capital Improvement
Projects Program
CIP Project Summary by Type
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2023-24
Budget
Appropriation
Total Future
Appropriation Total Budget
CREEK DISTRICT
88263 San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements
$ 32,384,192 $ - $ - $ - $ 32,384,192
88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements 41,467,021 - - - 41,467,021
88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control
13,529,207 - - - 13,529,207
88505 San Marcos Creek Specific Plan: Creekside Drive and Pad Grading 10,492,817 - - - 10,492,817
88507 San Marcos Creek Specific Plan: Promenade Construction 4,544,185 - - - 4,544,185 88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation 11,846,117 - 100,000 - 11,946,117
TOTAL CREEK DISCTRICT 114,263,539 - 100,000 - 114,363,539
FACILITIES
FC004 Structure Removal Project 120,000 35,000 35,000 - 155,000 FC006 Interior Remodel/Apparatus Storage: Fire Station 3 900,000 60,000 60,000 - 960,000 FC009 Civic Center Complex Site & Building Improvements 845,965 - - - 845,965 FC010 Fire Station 3 Upgrades & Mechnaical Ventilation 250,000 2,000,000 2,000,000 - 2,250,000 FC011 Las Posas Chemical Storage 350,000 - - - 350,000 FC012 Fire Emergency Operations Tow Vehicle 250,000 - - - 250,000 FC013 Future Fire Station Feasibility Study 250,000 - - - 250,000 FC014 Clarifier Replacement 800,000 - - - 800,000 FC015 City Hall Waterproofing 1,000,000 (950,000) (950,000) - 50,000 FC016 City Hall Elevator Updates 1,000,000 - - - 1,000,000
TOTAL FACILITIES 5,765,965 1,145,000 1,145,000 - 6,910,965
PARKS
PK006 Rancho Coronado Park Improvements 1,831,500 - - - 1,831,500 PK007 South Lake Phase 2 1,575,000 - - - 1,575,000 PK008 Richmar Park Phase 2 400,000 - 400,000 - 800,000 PK009 Bradley Park Pump Track 1,036,484 130,000 130,000 - 1,166,484 PK010 Connors Park Synthetic Turf 800,000 - - - 800,000
TOTAL PARKS 5,642,984 130,000 530,000 - 6,172,984
PLANNING
84003 Public Facility Financing Plan Update 625,000 - - - 625,000 PL001 General Plan Update/Creek Specific Plan 2,379,936 (1,452,776) (1,452,776) - 927,160 PL002 Housing, Environmental Justice, and Safety Element updates 450,000 - - - 450,000 PL003 Electronic Plan Reviews 310,000 - - - 310,000 PL004 Trash Amendment 250,000 - - - 250,000 PL005 EV Grant Program 450,000 - - - 450,000
TOTAL PLANNING 4,464,936 (1,452,776) (1,452,776) - 3,012,160
Capital Improvement
Projects Program
CIP Project Summary by Type (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2023-24
Budget
Appropriation
Total Future
Appropriation Total Budget
STORM DRAINS
88214 Channel Widening South of Grand Avenue 4,186,261 130,000 525,000 - 4,711,261
TOTAL STORM DRAINS 4,186,261 130,000 525,000 - 4,711,261
STREETS
86002 San Marcos Boulevard at Discovery Street Intersection Improvements
3,525,170 - - - 3,525,170
88005 Woodland Parkway Hwy 78 Interchange and Barham Drive Widening 17,419,943 - - - 17,419,943
88179 South Santa Fe - Smilax to Bosstick 7,199,808 225,000 225,000 - 7,424,808 ST001 Annual Surface Seal Project FY19-FY23 6,516,856 - - - 6,516,856 ST004 Mission/Mulberry Drainage Improvements 1,864,132 - - - 1,864,132 ST005 San Marcos Boulevard Reconstruction 5,118,586 - 1,902,586 4,578,828 11,600,000 ST007 Discovery Street from Craven to Twin Oaks Valley Road 21,000,000 - - - 21,000,000 ST008 Twin Oaks Valley Road & Barham Drive Improvements 8,500,000 - - - 8,500,000 ST009 Citywide ADA Infrastructure Improvements 2,825,492 1,370,282 117,150 1,887,432 4,830,074 ST010 Palomar College/Mission Pedestrian Enhancements 400,000 - - - 400,000 ST011 Annual Surface Seal Project FY24-FY27 2,000,000 - 2,000,000 6,000,000 10,000,000 ST012 Olive Street Bridge 659,000 - 241,000 1,600,000 2,500,000 ST013 Sycamore Drive Street Improvements 850,000 - - - 850,000 ST014 Rancho Santa Fe Pavement Restoration 698,000 - 379,000 1,923,000 3,000,000 ST015 Curb, Gutter & Sidewalk FY 27- FY 30 - 400,000 - 200,000 200,000
TOTAL STREETS 78,576,987 1,995,282 4,864,736 16,189,260 99,630,983
TRAFFIC
88532 Traffic Management System Enhancement 2,625,600 120,000 120,000 - 2,745,600 TR005 Adaptive Traffic Control System/Citywide Traffic Study 226,800 - - - 226,800 TR008 Retroreflective Backplate 724,000 - - - 724,000
TOTAL TRAFFIC 3,576,400 120,000 120,000 - 3,696,400
TOTAL CIP $ 216,477,072 $ 2,067,506 $ 5,831,960 $ 16,189,260 $ 238,498,292 Capital Improvement
Projects Program
CIP Project Summary by Funding Source
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2023-24
Budget
Appropriation
Total Future
Appropriation Total Budget
GENERAL FUND (100)
88507 San Marcos Creek Specific Plan: Promenade Construction $ 55,000 $ - $ - $ - $ 55,000 PL001 General Plan Update/Creek Specific Plan 2,219,936 (1,292,776) (1,292,776) - 927,160 PL002 Housing, Environmental Justice, and Safety Element updates 120,000 - - - 120,000 ST008 Twin Oaks Valley Road & Barham Drive Improvements 4,182,169 - - - 4,182,169 PL005 EV Grant Program 450,000 - - - 450,000
TOTAL GENERAL FUND (100) 7,027,105 (1,292,776) (1,292,776) - 5,734,329
GAS TAX FUND (200)
88179 South Santa Fe - Smilax to Bosstick 1,445,000 225,000 225,000 - 1,670,000 88532 Traffic Management System Enhancement 637,552 620,000 620,000 - 1,257,552 ST001 Annual Surface Seal Project FY19-FY23 859,542 - - - 859,542 ST005 San Marcos Boulevard Reconstruction 1,200,000 - 1,199,000 2,204,000 4,603,000 ST011 Annual Surface Seal Project FY24-FY27 - - 357,000 1,749,126 2,106,126 ST013 Sycamore Drive Street Improvements 850,000 - - - 850,000 ST015 Curb, Gutter & Sidewalk FY 27- FY 30 - 400,000 - 200,000 200,000
TOTAL GAS TAX FUND (200) 4,992,094 1,245,000 2,401,000 4,153,126 11,546,220
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 137,800 - - - 137,800
TOTAL TRAFFIC SAFETY FUND (201) 555,284 - - - 555,284
CITY AFFORDABLE HOUSING FUND (203)
PL002 Housing, Environmental Justice, and Safety Element updates 30,000 - - - 30,000
TOTAL CITY AFFORDABLE HOUSING FUND (203) 30,000 - - - 30,000
CDBG FUND (207)
PK008 Richmar Park Phase 2 400,000 - 400,000 - 800,000 ST009 Citywide ADA Infrastructure Improvements 2,690,492 1,370,282 117,150 1,887,432 4,695,074
TOTAL CDBG FUND (207) 3,090,492 1,370,282 517,150 1,887,432 5,495,074
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
Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2023-24
Budget
Appropriation
Total Future
Appropriation Total Budget
PUBLIC FACILITIES FEES FUND (402)
84003 Public Facility Financing Plan Update 625,000 - - - 625,000 86002 San Marcos Boulevard at Discovery Street Intersection Improvements 1,615,000 - - - 1,615,000
88005 Woodland Parkway Hwy 78 Interchange and Barham Drive 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 1,422,752 130,000 320,000 - 1,742,752 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
6,629,274 - - - 6,629,274
88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control 1,093,463 - - - 1,093,463
88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation
208,800 - - - 208,800
PK006 Rancho Coronado Park Improvements 350,000 - - - 350,000 PK007 South Lake Phase 2 1,575,000 - - - 1,575,000 ST004 Mission/Mulberry Drainage Improvements 1,864,132 - - - 1,864,132 ST007 Discovery Street from Craven to Twin Oaks Valley Road 19,025,972 - - - 19,025,972 ST008 Twin Oaks Valley Road & Barham Drive Improvements 4,317,831 - - - 4,317,831 ST009 Citywide ADA Infrastructure Improvements 135,000 - - - 135,000
TOTAL PUBLIC FACILITIES FEES FUND (402) 56,587,562 130,000 320,000 - 56,907,562
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 Drive 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
4,754,174 - - - 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 ST001 Annual Surface Seal Project FY19-FY23 250,000 - - - 250,000 ST005 San Marcos Boulevard Reconstruction 3,918,586 - 703,586 519,000 5,141,172 ST011 Annual Surface Seal Project FY24-FY27 2,000,000 - 1,643,000 4,250,874 7,893,874 ST012 Olive Street Bridge 659,000 - 241,000 1,600,000 2,500,000 ST014 Rancho Santa Fe Pavement Restoration 698,000 - 379,000 1,923,000 3,000,000
TOTAL TRANSNET - STREETS FUNDS (404) 23,077,090 - 2,966,586 8,292,874 34,336,550 Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2023-24
Budget
Appropriation
Total Future
Appropriation Total Budget
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 Boulevard Reconstruction - - - 1,855,828 1,855,828 ST007 Discovery Street from Craven to Twin Oaks Valley Road 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
88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements
145,000 - - - 145,000
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 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) 4,610,370 - - - 4,610,370
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
FC010 Fire Station 3 Upgrades & Mechnaical Ventilation - 2,000,000 2,000,000 - 2,000,000 FC012 Fire Emergency Operations Tow Vehicle 250,000 - - - 250,000 FC013 Future Fire Station Feasibility Study 250,000 - - - 250,000 PK009 Bradley Park Pump Track 236,484 130,000 130,000 - 366,484 PL002 Housing, Environmental Justice, and Safety Element updates 300,000 - - - 300,000 PL003 Electronic Plan Reviews 310,000 - - - 310,000 TR008 Retroreflective Backplate 724,000 - - - 724,000
TOTAL GRANT/OTHER FUNDING (411) 52,778,299 2,130,000 2,130,000 - 54,908,299
TIF FUNDS (412)
88179 South Santa Fe - Smilax to Bosstick 82,000 - - - 82,000
TOTAL TIF FUNDS (412) 82,000 - - - 82,000 Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2023-24
Budget
Appropriation
Total Future
Appropriation Total Budget
SUCCESSOR AGENCY NO. 2 BOND (560552)
88263 San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements
3,042,156 - - - 3,042,156
88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements 57 - - - 57
88505 San Marcos Creek Specific Plan: Creekside Drive and Pad Grading
8,337,572 - (616,358) - 7,721,214
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 - 100,000 - 3,982,800
TOTAL SUCCESSOR AGENCY NO. 2 BOND (560552) 17,002,600 - (516,358) - 16,486,242
SUCCESSOR AGENCY NO. 3 BOND (560553)
88214 Channel Widening South of Grand Avenue 2,312,908 - 205,000 - 2,517,908 88263 San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements 7,225,222 - - - 7,225,222 88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements
3,621,884 - - - 3,621,884
88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control 2,741,669 - - - 2,741,669
88505 San Marcos Creek Specific Plan: Creekside Drive and Pad Grading (616,358) - 616,358 - - 88507 San Marcos Creek Specific Plan: Promenade Construction 317,430 - - - 317,430 88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation
5,816,714 - - - 5,816,714
PK006 Rancho Coronado Park Improvements 1,340,000 - - - 1,340,000
TOTAL SUCCESSOR AGENCY NO. 3 BOND (560553) 22,759,469 - 821,358 - 23,580,827
FACILITIES REPLACEMENT/REHABILITATION FUND (603)
FC004 Structure Removal Project 120,000 35,000 35,000 - 155,000 FC009 Civic Center Complex Site & Building Improvements 845,965 - - - 845,965 FC011 Las Posas Chemical Storage 100,000 - - - 100,000 FC015 City Hall Waterproofing 1,000,000 (950,000) (950,000) - 50,000 FC016 City Hall Elevator Updates 1,000,000 - - - 1,000,000 PK010 Connors Park Synthetic Turf 800,000 - - 800,000 PL004 Trash Amendment 250,000 - - - 250,000
TOTAL FACILITIES REPLACEMENT/REHABILITATION FUND (603) 4,115,965 (915,000) (915,000) - 3,200,965
INFRASTRUCTURE FUNDS (604)
88532 Traffic Management System Enhancement 500,000 (500,000) (500,000) - - FC006 Interior Remodel/Apparatus Storage: Fire Station 3 900,000 60,000 60,000 - 960,000 FC010 Fire Station 3 Upgrades & Mechnaical Ventilation 250,000 - - 250,000 FC011 Las Posas Chemical Storage 250,000 - - - 250,000 FC014 Clarifier Replacement 800,000 - - - 800,000 PL001 General Plan Update/Creek Specific Plan 160,000 (160,000) (160,000) - - ST001 Annual Surface Seal Project FY19-FY23 509,109 - - 509,109
TOTAL INFRASTRUCTURE FUNDS (604) 3,369,109 (600,000) (600,000) - 2,769,109 Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2023-24
Budget
Appropriation
Total Future
Appropriation Total Budget
FORMER SAN MARCOS REDEVELOPMENT AGENCY (943)
88005 Woodland Parkway Hwy 78 Interchange and Barham Drive 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 $ 216,477,072 $ 2,067,506 $ 5,831,960 $ 16,189,260 $ 238,498,292
PAGE INTENTIONALLY LEFT BLANK
174 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - PLANNING
Public Facility Financing Plan Update
Project Code Project Type Project Category Target Completion Responsible Dept. 84003 Planning Improvement Summer 2025 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 as well as develop a VMT mitigation program.
Budget & Expense Summary:
Prior Approved Budget: $ 625,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 625,000
Expended/Encumbered as of June 30, 2023 $ 321,936
Available Budget as of June 30, 2023 $ 303,064
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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
City of San Marcos Capital Improvement Projects Program 175
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 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2014-15 Post-Construction $3,525,170 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: $ 3,525,170
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 3,525,170
Expended/Encumbered as of June 30, 2023 $ 3,525,170
Available Budget as of June 30, 2023 $ -
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Developer Deposit $ 1,480,170 $ - $ - $ - $ - $ - $ 1,480,170 Other Agency $ 80,000 $ - $ - $ - $ - $ - $ 80,000 PFF (Cir Streets) $ 1,615,000 $ - $ - $ - $ - $ - $ 1,615,000 TransNet LSI $ 350,000 $ - $ - $ - $ - $ - $ 350,000 Totals $ 3,525,170 $ - $ - $ - $ - $ - $ 3,525,170 Total Project Cost $ 3,525,170
176 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - STREETS
Woodland Parkway Hwy 78 Interchange and Barham Drive Widening Project Code Project Type Project Category Target Completion Responsible Dept. 88005 Streets Improvement Summer 2027 Development Services/ Caltrans
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): $ -
FY23-24 Budget: $ 17,419,943
Expended/Encumbered as of June 30, 2023 $ 11,476,719
Available Budget as of June 30, 2023 $ 5,943,224
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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 177
CAPITAL IMPROVEMENT PROJECT - STREETS
South Santa Fe - Smilax to Bosstick
Project Code Project Type Project Category Target Completion Responsible Dept. 88179 Streets Improvement Summer 2025 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2007-08 Design $7,424,808 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): $ 225,000
FY23-24 Budget: $ 7,424,808
Expended/Encumbered as of June 30, 2023 $ 4,454,499
Available Budget as of June 30, 2023 $ 2,970,309
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Gas Tax $ 1,445,000 $ 225,000 $ - $ - $ - $ - $ 1,670,000 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 $ 225,000 $ - $ - $ - $ - $ 7,424,808 Total Project Cost $ 7,424,808
178 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 $4,711,261 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): $ 130,000
FY23-24 Budget: $ 4,711,261
Expended/Encumbered as of June 30, 2023 $ 4,074,171
Available Budget as of June 30, 2023 $ 637,090
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
PFF (FC ) $ 100,000 $ - $ - $ - $ - $ - $ 100,000 PFF (Cir Streets) $ 1,322,752 $ 320,000 $ - $ - $ - $ - $ 1,642,752 SA No. 3 Bond Proceeds $ 2,312,908 $ 205,000 $ - $ - $ - $ - $ 2,517,908 Former SM Redev. Agency $ 450,601 $ - $ - $ - $ - $ - $ 450,601 Totals $ 4,186,261 $ 525,000 $ - $ - $ - $ - $ 4,711,261 Total Project Cost $ 4,711,261
City of San Marcos Capital Improvement Projects Program 179
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 Fall 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $32,384,192 SM56
Project Description:
This grant-funded project will construct a 500-foot long 2-lame 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 trial, 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: $ 32,384,192
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 32,384,192
Expended/Encumbered as of June 30, 2023 $ 29,540,352
Available Budget as of June 30, 2023 $ 2,843,840
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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 $ 3,042,156 $ - $ - $ - $ - $ - $ 3,042,156 SA No. 3 Bond Proceeds $ 7,225,222 $ - $ - $ - $ - $ - $ 7,225,222 Totals $ 32,384,192 $ - $ - $ - $ - $ - $ 32,384,192 Total Project Cost $ 32,384,192
180 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 Fall 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $41,467,021 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: $ 41,467,021
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 41,467,021
Expended/Encumbered as of June 30, 2023 $ 38,550,275
Available Budget as of June 30, 2023 $ 2,916,746
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Developer Deposit $ 145,000 $ - $ - $ - $ - $ - $ 145,000 Federal HBP Funds $ 24,522,102 $ - $ - $ - $ - $ - $ 24,522,102 Other Agency $ 1,789,280 $ - $ - $ - $ - $ - $ 1,789,280 PFF (Cir Streets) $ 6,629,274 $ - $ - $ - $ - $ - $ 6,629,274 TransNet LSI $ 4,754,174 $ - $ - $ - $ - $ - $ 4,754,174 SA No. 2 Bond Proceeds $ 57 $ - $ - $ - $ - $ - $ 57 SA No. 3 Bond Proceeds $ 3,621,884 $ - $ - $ - $ - $ - $ 3,621,884 Former SM Redev. Agency $ 5,250 $ - $ - $ - $ - $ - $ 5,250 Totals $ 41,467,021 $ - $ - $ - $ - $ - $ 41,467,021 Total Project Cost $ 41,467,021
City of San Marcos Capital Improvement Projects Program 181
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 Fall 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $13,529,207 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: $ 13,529,207
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 13,529,207
Expended/Encumbered as of June 30, 2023 $ 12,928,945
Available Budget as of June 30, 2023 $ 600,262
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Other Agency $ 735,947 $ - $ - $ - $ - $ - $ 735,947 PFF (Cir Streets) $ 1,093,463 $ - $ - $ - $ - $ - $ 1,093,463 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 $ 2,741,669 $ - $ - $ - $ - $ - $ 2,741,669 Former SM Redev. Agency $ 21,028 $ - $ - $ - $ - $ - $ 21,028 Totals $ 13,529,207 $ - $ - $ - $ - $ - $ 13,529,207 Total Project Cost $ 13,529,207
182 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 Fall 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $10,492,817 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: $ 10,492,817
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 10,492,817
Expended/Encumbered as of June 30, 2023 $ 10,254,275
Available Budget as of June 30, 2023 $ 238,542
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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 $ 8,337,572 $ (616,358) $ - $ - $ - $ - $ 7,721,214 SA No. 3 Bond Proceeds $ (616,358) $ 616,358 $ - $ - $ - $ - $ - Totals $ 10,492,817 $ - $ - $ - $ - $ - $ 10,492,817 Total Project Cost $ 10,492,817
City of San Marcos Capital Improvement Projects Program 183
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 Fall 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $4,544,185 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: $ 4,544,185
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 4,544,185
Expended/Encumbered as of June 30, 2023 $ 4,255,530
Available Budget as of June 30, 2023 $ 288,655
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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 $ 317,430 $ - $ - $ - $ - $ - $ 317,430 Former SM Redev. Agency $ 1,740 $ - $ - $ - $ - $ - $ 1,740 Totals $ 4,544,185 $ - $ - $ - $ - $ - $ 4,544,185 Total Project Cost $ 4,544,185
184 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 Fall 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2013-14 Construction $11,946,117 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: $ 11,946,117
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 11,946,117
Expended/Encumbered as of June 30, 2023 $ 11,861,995
Available Budget as of June 30, 2023 $ 84,122
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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 $ 100,000 $ - $ - $ - $ - $ 3,982,800 SA No. 3 Bond Proceeds $ 5,816,714 $ - $ - $ - $ - $ - $ 5,816,714 Totals $ 11,846,117 $ 100,000 $ - $ - $ - $ - $ 11,946,117 Total Project Cost $ 11,946,117
City of San Marcos Capital Improvement Projects Program 185
CAPITAL IMPROVEMENT PROJECT - TRAFFIC
Traffic Management System Enhancement
Project Code Project Type Project Category Target Completion Responsible Dept. 88532 Traffic Improvement Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2013-14 Construction $2,745,600 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): $ 120,000
FY23-24 Budget: $ 2,745,600
Expended/Encumbered as of June 30, 2023 $ 2,639,385
Available Budget as of June 30, 2023 $ 106,215
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Gas Tax $ 637,552 $ 620,000 $ - $ - $ - $ - $ 1,257,552 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 $ 120,000 $ - $ - $ - $ - $ 2,745,600 Total Project Cost $ 2,745,600
186 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - FACILITIES
Structure Removal Project
Project Code Project Type Project Category Target Completion Responsible Dept.
FC004 Facilities Maintenance Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Construction $155,000 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 caretaker unit is proposed to be removed at Walnut Grove Park.
Budget & Expense Summary:
Prior Approved Budget: $ 120,000
Budget Appropriation Increase/(Decrease): $ 35,000
FY23-24 Budget: $ 155,000
Expended/Encumbered as of June 30, 2023 $ 60,117
Available Budget as of June 30, 2023 $ 94,883
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 120,000 $ 35,000 $ - $ - $ - $ - $ 155,000 Totals $ 120,000 $ 35,000 $ - $ - $ - $ - $ 155,000 Total Project Cost $ 155,000
City of San Marcos Capital Improvement Projects Program 187
CAPITAL IMPROVEMENT PROJECT - FACILITIES
Interior Remodel/Apparatus Storage: Fire Station 3
Project Code Project Type Project Category Target Completion Responsible Dept.
FC006 Facilities Improvement Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Design $960,000 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): $ 60,000
FY23-24 Budget: $ 960,000
Expended/Encumbered as of June 30, 2023 $ 909,120
Available Budget as of June 30, 2023 $ 50,880
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Infrastructure Replacement/
Rehab $ 900,000 $ 60,000 $ - $ - $ - $ - $ 960,000 Totals $ 900,000 $ 60,000 $ - $ - $ - $ - $ 960,000 Total Project Cost $ 960,000
188 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - FACILITIES
Civic Center Complex Site & Building Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.
FC009 Facilities Improvement Summer 2023 RPS
Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2020-21 Post-Construction $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): $ -
FY23-24 Budget: $ 845,965
Expended/Encumbered as of June 30, 2023 $ 821,193
Available Budget as of June 30, 2023 $ 24,772
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 845,965 $ - $ - $ - $ - $ - $ 845,965 Totals $ 845,965 $ - $ - $ - $ - $ - $ 845,965
Total Project Cost $ 845,965
City of San Marcos Capital Improvement Projects Program 189
CAPITAL IMPROVEMENT PROJECT - FACILITIES
Fire Station 3 Upgrades & Mechnaical Ventilation
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 Design $2,250,000 N/A
Project Description:
The project includes a reworking of the interior of Fire Station #3 to better utilize the existing space and may indlue a minor building addition, the addition of mechanical ventalation in the appratus bays, site security fencing, and minor parking lot changes to accomodate public and ADA acessibilty needs. This project will also include the installation of ventalations for apparatus bays at all existing stations.
Budget & Expense Summary:
Prior Approved Budget: $ 250,000
Budget Appropriation Increase/(Decrease): $ 2,000,000
FY23-24 Budget: $ 2,250,000
Expended/Encumbered as of June 30, 2023 $ -
Available Budget as of June 30, 2023 $ 2,250,000
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Grant/Other $ - $ 2,000,000 $ - $ - $ - $ - $ 2,000,000 Infrastructure Replacement/
Rehab $ 250,000 $ - $ - $ - $ - $ - $ 250,000
Totals $ 250,000 $ 2,000,000 $ - $ - $ - $ - $ 2,250,000 Total Project Cost $ 2,250,000
190 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - FACILITIES
Las Posas Chemical Storage
Project Code Project Type Project Category Target Completion Responsible Dept.
FC011 Facilities Improvement Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2021-22 Construction $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 complaince with applicable fire and hazard codes.
Budget & Expense Summary:
Prior Approved Budget: $ 350,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 350,000
Expended/Encumbered as of June 30, 2023 $ 332,723
Available Budget as of June 30, 2023 $ 17,277
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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 191
CAPITAL IMPROVEMENT PROJECT - FACILITIES
Fire Emergency Operations Tow Vehicle
Project Code Project Type Project Category Target Completion Responsible Dept.
FC012 Facilities Improvement Summer 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: $ 250,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 250,000
Expended/Encumbered as of June 30, 2023 $ 180,000
Available Budget as of June 30, 2023 $ 70,000
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Grant/Other $ 250,000 $ - $ - $ - $ - $ - $ 250,000 Totals $ 250,000 $ - $ - $ - $ - $ - $ 250,000
Total Project Cost $ 250,000
192 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 Feasibility $250,000 N/A
Project Description:
This project will update the SOC to identify the communities need for an additonal 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: $ 250,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 250,000
Expended/Encumbered as of June 30, 2023 $ 8,011
Available Budget as of June 30, 2023 $ 241,989
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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 193
CAPITAL IMPROVEMENT PROJECT - FACILITIES
Clarifier Replacement
Project Code Project Type Project Category Target Completion Responsible Dept.
FC014 Facilities Improvement Winter 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2022-23 Design $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: $ 800,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 800,000
Expended/Encumbered as of June 30, 2023 $ 94,324
Available Budget as of June 30, 2023 $ 705,676
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Infrastructure Replacement/
Rehab $ 800,000 $ - $ - $ - $ - $ - $ 800,000
Totals $ 800,000 $ - $ - $ - $ - $ - $ 800,000
Total Project Cost $ 800,000
194 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 2025 Real Property Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2022-23 Not Started $50,000 N/A
Project Description:
This project will repair City Hall Building damage caused by leaking in the exterior building faade.
Budget & Expense Summary:
Prior Approved Budget: $ 1,000,000
Budget Appropriation Increase/(Decrease): $ (950,000)
FY23-24 Budget: $ 50,000
Expended/Encumbered as of June 30, 2023 $ 15,018
Available Budget as of June 30, 2023 $ 34,982
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 1,000,000 $ (950,000) $ - $ - $ - $ - $ 50,000 Totals $ 1,000,000 $ (950,000) $ - $ - $ - $ - $ 50,000 Total Project Cost $ 50,000
City of San Marcos Capital Improvement Projects Program 195
CAPITAL IMPROVEMENT PROJECT - FACILITIES
City Hall Elevator Updates
Project Code Project Type Project Category Target Completion Responsible Dept.
FC016 Facilities Improvement Spring 2024 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: $ 1,000,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 1,000,000
Expended/Encumbered as of June 30, 2023 $ 48,100
Available Budget as of June 30, 2023 $ 951,900
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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
196 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - PARKS
Rancho Coronado Park Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.
PK006 Parks Improvement Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Construction $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): $ -
FY23-24 Budget: $ 1,831,500
Expended/Encumbered as of June 30, 2023 $ 1,710,730
Available Budget as of June 30, 2023 $ 120,770
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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
City of San Marcos Capital Improvement Projects Program 197
CAPITAL IMPROVEMENT PROJECT - PARKS
South Lake Phase 2
Project Code Project Type Project Category Target Completion Responsible Dept.
PK007 Parks Improvement Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Design $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): $ -
FY23-24 Budget: $ 1,575,000
Expended/Encumbered as of June 30, 2023 $ 157,538
Available Budget as of June 30, 2023 $ 1,417,462
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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
198 Capital Improvement Projects Program City of San Marcos
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): $ -
FY23-24 Budget: $ 800,000
Expended/Encumbered as of June 30, 2023 $ -
Available Budget as of June 30, 2023 $ 800,000
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
CDBG $ 400,000 $ 400,000 $ - $ - $ - $ - $ 800,000 Totals $ 400,000 $ 400,000 $ - $ - $ - $ - $ 800,000 Total Project Cost $ 800,000
City of San Marcos Capital Improvement Projects Program 199
CAPITAL IMPROVEMENT PROJECT - PARKS
Bradley Park Pump Track
Project Code Project Type Project Category Target Completion Responsible Dept.
PK009 Parks Improvement Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2020-21 Construction $1,166,484 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: $ 1,036,484
Budget Appropriation Increase/(Decrease): $ 130,000
FY23-24 Budget: $ 1,166,484
Expended/Encumbered as of June 30, 2023 $ 191,419
Available Budget as of June 30, 2023 $ 975,065
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Developer Deposit $ 800,000 $ - $ - $ - $ - $ - $ 800,000 Grant/Other $ 236,484 $ 130,000 $ - $ - $ - $ - $ 366,484 Totals $ 1,036,484 $ 130,000 $ - $ - $ - $ - $ 1,166,484 Total Project Cost $ 1,166,484
200 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - PARKS
Connors Park Synthetic Turf
Project Code Project Type Project Category Target Completion Responsible Dept.
PK010 Parks Improvement Summer 2023 Public Works
Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2021-22 Post-Construction $800,000 N/A
Project Description:
This project will replace the synthetic turf at the Connors Park football field, which is at the end of its useful life
Budget & Expense Summary:
Prior Approved Budget: $ 800,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 800,000
Expended/Encumbered as of June 30, 2023 $ 784,664
Available Budget as of June 30, 2023 $ 15,336
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 800,000 $ - $ - $ - $ - $ - $ 800,000 Totals $ 800,000 $ - $ - $ - $ - $ - $ 800,000
Total Project Cost $ 800,000
City of San Marcos Capital Improvement Projects Program 201
CAPITAL IMPROVEMENT PROJECT - PLANNING
General Plan Update/Creek Specific Plan
Project Code Project Type Project Category Target Completion Responsible Dept.
PL001 Planning Forward Planning On Hold Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Design $927,160 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.
This project will also update the Creek Speciific plan.
Note: This project is on hold pending identification of future funding sources
Budget & Expense Summary:
Prior Approved Budget: $ 2,379,936
Budget Appropriation Increase/(Decrease): $ (1,452,776) FY23-24 Budget: $ 927,160
Expended/Encumbered as of June 30, 2023 $ 927,160
Available Budget as of June 30, 2023 $ 0
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
General Fund $ 2,219,936 $ (1,292,776) $ - $ - $ - $ - $ 927,160 Infrastructure Replacement/
Rehab $ 160,000 $ (160,000) $ - $ - $ - $ - $ -
Totals $ 2,379,936 $ (1,452,776) $ - $ - $ - $ - $ 927,160 Total Project Cost $ 927,160
202 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - PLANNING
Housing, Environmental Justice, and Safety Element updates Project Code Project Type Project Category Target Completion Responsible Dept.
PL002 Planning Forward Planning Spring 2025 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, saftey 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): $ -
FY23-24 Budget: $ 450,000
Expended/Encumbered as of June 30, 2023 $ 402,584
Available Budget as of June 30, 2023 $ 47,417
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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
City of San Marcos Capital Improvement Projects Program 203
CAPITAL IMPROVEMENT PROJECT - PLANNING
Electronic Plan Reviews
Project Code Project Type Project Category Target Completion Responsible Dept.
PL003 Planning Improvement Fall 2023 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): $ -
FY23-24 Budget: $ 310,000
Expended/Encumbered as of June 30, 2023 $ 253,070
Available Budget as of June 30, 2023 $ 56,930
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Grant/Other $ 310,000 $ - $ - $ - $ - $ - $ 310,000 Totals $ 310,000 $ - $ - $ - $ - $ - $ 310,000
Total Project Cost $ 310,000
204 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - PLANNING
Trash Amendment
Project Code Project Type Project Category Target Completion Responsible Dept.
PL004 Planning Improvement Summer 2024 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 ful 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): $ -
FY23-24 Budget: $ 250,000
Expended/Encumbered as of June 30, 2023 $ -
Available Budget as of June 30, 2023 $ 250,000
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 250,000 $ - $ - $ - $ - $ - $ 250,000 Totals $ 250,000 $ - $ - $ - $ - $ - $ 250,000
Total Project Cost $ 250,000
City of San Marcos Capital Improvement Projects Program 205
CAPITAL IMPROVEMENT PROJECT - PLANNING
EV Grant Program
Project Code Project Type Project Category Target Completion Responsible Dept.
PL005 Planning Sustainability Annual Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2022-23 Ongoing $450,000 N/A
Project Description:
This program will grant programs in conformance with the Climate Action Plan to qualified individuals whom have installed Electric- Vehicle chargers.
Budget & Expense Summary:
Prior Approved Budget: $ 450,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 450,000
Expended/Encumbered as of June 30, 2023 $ -
Available Budget as of June 30, 2023 $ 450,000
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
General Fund $ 450,000 $ - $ - $ - $ - $ - $ 450,000 Totals $ 450,000 $ - $ - $ - $ - $ - $ 450,000
Total Project Cost $ 450,000
206 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 Improvement Summer 2023 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Post-Construction $6,516,856 SM62
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 2019 thru 2024
Budget & Expense Summary:
Prior Approved Budget: $ 6,516,856
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 6,516,856
Expended/Encumbered as of June 30, 2023 $ 5,121,815
Available Budget as of June 30, 2023 $ 1,395,041
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Gas Tax $ 859,542 $ - $ - $ - $ - $ - $ 859,542
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 $ 6,516,856 $ - $ - $ - $ - $ - $ 6,516,856 Total Project Cost $ 6,516,856
City of San Marcos Capital Improvement Projects Program 207
CAPITAL IMPROVEMENT PROJECT - STREETS
Mission/Mulberry Drainage Improvements
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: $ 6,500,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 6,500,000
Expended/Encumbered as of June 30, 2023 $ 295,570
Available Budget as of June 30, 2023 $ 6,204,430
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
PFF (FC ) $ 1,864,132 $ - $ - $ - $ - $ - $ 1,864,132 Totals $ 1,864,132 $ - $ - $ - $ - $ - $ 1,864,132 Future Years $ 4,635,868
Total Project Cost $ 6,500,000
208 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - STREETS
San Marcos Boulevard 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): $ -
FY23-24 Budget: $ 11,600,000
Expended/Encumbered as of June 30, 2023 $ -
Available Budget as of June 30, 2023 $ 11,600,000
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Gas Tax $ 1,200,000 $ 1,199,000 $ 2,204,000 $ - $ - $ - $ 4,603,000 TransNet LSI $ 3,918,586 $ 703,586 $ 519,000 $ - $ - $ - $ 5,141,172 RTCIP $ - $ - $ 1,855,828 $ - $ - $ - $ 1,855,828 Totals $ 5,118,586 $ 1,902,586 $ 4,578,828 $ - $ - $ - $ 11,600,000 Total Project Cost $ 11,600,000
City of San Marcos Capital Improvement Projects Program 209
CAPITAL IMPROVEMENT PROJECT - STREETS
Discovery Street from Craven to Twin Oaks Valley Road
Project Code Project Type Project Category Target Completion Responsible Dept.
ST007 Streets Improvement Fall 2023 Development Services/ Developer
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): $ -
FY23-24 Budget: $ 21,000,000
Expended/Encumbered as of June 30, 2023 $ 1,398,537
Available Budget as of June 30, 2023 $ 19,601,463
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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
210 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - STREETS
Twin Oaks Valley Road & Barham Drive Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.
ST008 Streets Improvement Summer 2023 Development Services/ Developer
Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Construction $8,500,000 SM69
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: $ 8,500,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 8,500,000
Expended/Encumbered as of June 30, 2023 $ 7,963,634
Available Budget as of June 30, 2023 $ 536,366
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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 211
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 $4,830,074 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: $ 3,459,792
Budget Appropriation Increase/(Decrease): $ 1,370,282
FY23-24 Budget: $ 4,830,074
Expended/Encumbered as of June 30, 2023 $ 2,534,070
Available Budget as of June 30, 2023 $ 2,296,004
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
CDBG $ 2,690,492 $ 117,150 $ 471,858 $ 471,858 $ 471,858 $ 471,858 $ 4,695,074 PFF (Cir Streets) $ 135,000 $ - $ - $ - $ - $ - $ 135,000 Totals $ 2,825,492 $ 117,150 $ 471,858 $ 471,858 $ 471,858 $ 471,858 $ 4,830,074 Total Project Cost $ 4,830,074
212 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 2024 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): $ -
FY23-24 Budget: $ 400,000
Expended/Encumbered as of June 30, 2023 $ 81,099
Available Budget as of June 30, 2023 $ 318,901
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Developer Deposit $ 400,000 $ - $ - $ - $ - $ - $ 400,000 Totals $ 400,000 $ - $ - $ - $ - $ - $ 400,000
Total Project Cost $ 400,000
City of San Marcos Capital Improvement Projects Program 213
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 2022-23 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): $ -
FY23-24 Budget: $ 10,000,000
Expended/Encumbered as of June 30, 2023 $ -
Available Budget as of June 30, 2023 $ 10,000,000
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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
214 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 2027 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: $ 2,500,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 2,500,000
Expended/Encumbered as of June 30, 2023 $ -
Available Budget as of June 30, 2023 $ 2,500,000
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
TransNet LSI $ 659,000 $ 241,000 $ 145,000 $ 1,448,000 $ 7,000 $ - $ 2,500,000 Totals $ 659,000 $ 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 215
CAPITAL IMPROVEMENT PROJECT - STREETS
Sycamore Drive Street 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 will replace the exsting restroom which is reaching the end of it’s erviceable life and is overutilized.
Budget & Expense Summary:
Prior Approved Budget: $ 850,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 850,000
Expended/Encumbered as of June 30, 2023 $ -
Available Budget as of June 30, 2023 $ 850,000
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Gas Tax $ 850,000 $ - $ - $ - $ - $ - $ 850,000
Totals $ 850,000 $ - $ - $ - $ - $ - $ 850,000
Total Project Cost $ 850,000
216 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: $ 3,000,000
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 3,000,000
Expended/Encumbered as of June 30, 2023 $ -
Available Budget as of June 30, 2023 $ 3,000,000
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
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 217
CAPITAL IMPROVEMENT PROJECT - STREETS
Curb, Gutter & Sidewalk FY 27- FY 30
Project Code Project Type Project Category Target Completion Responsible Dept.
ST015 Streets Improvement Fall 2030 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2026-27 Not Started $400,000 N/A
Project Description:
This project will install, replace and repair curb gutter and sidwalk throughout the City.
Budget & Expense Summary:
Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 200,000
FY23-24 Budget: $ 400,000
Expended/Encumbered as of June 30, 2023 $ -
Available Budget as of June 30, 2023 $ 400,000
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Gas Tax $ - $ - $ - $ - $ 100,000 $ 100,000 $ 200,000 Totals $ - $ - $ - $ - $ 100,000 $ 100,000 $ 200,000 Future Years $ 200,000
Total Project Cost $ 400,000
218 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 2024 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: $ 226,800
Budget Appropriation Increase/(Decrease): $ -
FY23-24 Budget: $ 226,800
Expended/Encumbered as of June 30, 2023 $ 180,530
Available Budget as of June 30, 2023 $ 46,270
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Traffic Safety $ 137,800 $ - $ - $ - $ - $ - $ 137,800 Developer Deposit $ 89,000 $ - $ - $ - $ - $ - $ 89,000 Totals $ 226,800 $ - $ - $ - $ - $ - $ 226,800
Total Project Cost $ 226,800
City of San Marcos Capital Improvement Projects Program 219
CAPITAL IMPROVEMENT PROJECT - TRAFFIC
Retroreflective Backplate
Project Code Project Type Project Category Target Completion Responsible Dept.
TR008 Traffic Improvement Fall 2024 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): $ -
FY23-24 Budget: $ 724,000
Expended/Encumbered as of June 30, 2023 $ 35,037
Available Budget as of June 30, 2023 $ 688,963
Prior Budget
Appropriation
FY 2023-24
Budget
Appropriation
FY 2024-25
Planned
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned Total
Funding Source Summary
Other State Grant $ 724,000 $ - $ - $ - $ - $ - $ 724,000 Totals $ 724,000 $ - $ - $ - $ - $ - $ 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