Proposed Annual Operations & Capital Improvement Program Budget

BUDGET
2024-2025
Adopted Annual
Operations &
Capital Improvement
Program Budget

OPERATIONS & MAINTENANCE BUDGET
Fiscal Year 2024-2025

CAPITAL IMPROVEMENT PROGRAM BUDGET
Fiscal Years 2024-2025 through 2028-2029
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 Samuel Neuhauser Joanne Harris-Malone Mike Sannella, Council Member James Knowlton Benjamin P . Barlow Jim Garcia

Table of Contents
INTRODUCTORY SECTION 9
Transmittal Letter 11
Projected Expenditures - Overview by Fund and Function 13 Projected Revenues - Overview by Fund and Type 15
GENERAL FUND 19
General Fund Overview 21
City Council 25
Administration 29
Communications & Marketing 32
Economic Development 33
City Attorney 35
City Clerk 39
Human Resources/Risk Management 43
Finance 47
Information Systems 51
Real Property Services 55
Public Works Function 59
Administration 61
Right-of-Way Maintenance 62
Fleet Maintenance 64
Parks and Landscape 66
Facilities Maintenance 68
Development Services Function 71
Administration 73
Watershed Program Management 74
Planning 75
Building 76
Engineering 77
Public Safety Function 79
Fire 81
Administration 83
Emergency Preparedness 84
Emergency Medical Services 85
Operations 86
Prevention 87
Law Enforcement 89
Parks and Recreation Function 93
Parks and Recreation 94
OTHER RESTRICTED FUNDS 97
Gas Tax Fund 99
Traffic Safety Fund 101
Lighting & Landscaping Maintenance District Fund 103
City Affordable Housing Fund 107
CFD 98-02 Lighting and Landscaping Fund 109
Senior Nutrition Grant Fund 115
CDBG Fund 117
Center Drive Maintenance District Fund 119
CalHOME Grant Fund 121
CFD 2011-01 Congestion Management Fund 123
PEG Fund 125
Art in Public Places Fund 127
RMRA Fund 129
San Marcos Successor Housing Agency Fund 131
Lease Revenue Debt Service Fund 133
Public Facilities Fees Fund 135
Transnet - Streets Fund 137
Regional Transportation Congestion Improvement 139
Trust/Agency Deposits 141
Redevelopment Property Tax Fund 143
Creekside Marketplace Enterprise Fund 145
Vehicle & Equipment Acquisition/Replacement 147
City Facilities Replacement/Rehabilitation 149
City Infrastructure Replacement/Rehabilitation 151
Real Property Management Fund 153
PROJECTED FUND BALANCE SUMMARIES 155
CAPITAL IMPROVEMENT PROJECTS PROGRAM 159
CIP Program Summary by Project Type 163
CIP Program Summary by Funding Source 165
CIP Program Project Detail Sheets 171

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Introductory
Section

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City of San Marcos Introductory Section 11
June 11, 2024
Honorable Mayor and Members of the City Council:

When you appointed me to the position of City Manager just 10 months ago, one important goal was front and center for us all: following several years of economic uncertainty, it was time to develop a long-term strategy to secure the city’s future financial sustainability.

The COVID-19 pandemic is a significant driver of our changing economic picture, but not the only one. New state regulations have come with new costs borne at the local level, state pension investments have under-performed, and a growing population requires more city services and amenities to maintain our excellent quality of life.

San Marcos is not alone in facing fiscal challenges. Cities throughout the region are grappling with these new economic realities. However, San Marcos has several advantages thanks to the City Council’s leadership and foresight.

Council policies related to maintaining a minimum General Fund reserve, pre-funding future infrastructure maintenance needs, managing pension costs through a Section 115 Trust account, seeking state and federal grants, and an innovative real
estate investment strategy have provided the City with a strong financial foundation.

These measures have also provided needed flexibility as the day-to-day expenses of providing city services have increased a
t a faster pace than our revenues. Even as we have reduced staffing and cut back on spending, the City has been able to maintain a high level of service for our community while we work toward a long-term solution. In fact, a recent survey of City residents showed that fully 83% of our residents give city services a positive rating. We should all be very proud of this accomplishment, while recognizing that current resourcing levels are not sustainable if we want to keep the City of
San Marcos clean, safe and well-maintained.

Continued Fiscal Prudence
At the City Council Goal Setting Workshop held in February 2024, a top goal provided to me and Staff was to achieve a balanced budget in Fiscal Year 2024-25 without the use of reserves. To do so, city staff has continued to identify new areas of savings. Over the past year, staff has completed a best value analysis of the City’s fleet, ballfield maintenance, building services, parking enforcement, street sweeping and employee benefits delivery programs. Adjusting service delivery models based on the fi
ndings of this analysis will save $3.6M in expenses over the next five years and beyond. A recent fee study shows opportunities to recapture nearly $500,000 a year by ensuring city fees align with the true cost of providing City services.

The City of San Marcos has always operated like an efficient business and this budget maintains a lean workforce. With the exception of public safety and other essential services, vacant positions have been left unfilled. Staff have identified additional operational efficiencies by restructuring or combining duties.

The Fiscal Year 2024-25 budget challenges and policy options were presented to you during the City Council Budget Workshop held in April 2024. An initial deficit of about $10.8M was reduced by about half by City Council agreeing to forgo the policy for Fiscal Year 2024-25 to contribute to the three replacement/rehabilitation funds as there are currently su fficient funds for existing projects. Additionally, the Fiscal Year 2024-25 budget postpones non-essential projects and programs to preserve the city’s core and essential services. And City staff have temporarily reduced street sweeping, tree-trimming and other routine maintenance as an additional cost-saving measure. Finally, the Fiscal Year 2024-25 budget makes strategic use of non- recurring funds to achieve a balanced budget, while preserving the General Fund Reserve. 12 Introductory Section City of San Marc os
Community Investments
Resource constraints have not stopped the City from delivering on several significant projects, including the largest infrastructure investment in the City’s history, the San Marcos Creek Project. Flood control improvements will provide peace of mind to residents and businesses, while restoring and protecting sensitive habitat. The City also has utilized available funding sources to move forward with exciting projects that will improve quality of life for San Marcos residents, such as the new pump track at Bradley Park, and improvements at Richmar Park. City staff continue to plan improvements and enhancements to City infrastructure and find innovative ways to fund these important projects, as reflected in the 5-Year Capital Improvement Project plan.

A feasibility study is also underway to identify potential sites for the City’s next fire station, one of several recommendations in our recent Standards of Coverage report.

Economic Development
The City continues to invest in the success of our local business community. Our $6.6 billion economy has been bolstered by the completion of the new Kaiser Permanente San Marcos Medical Center, which created 1,000 new local jobs and further establishes San Marcos as a center for excellence in health care.

Just as the North City downtown core continues to flourish as a vibrant hub of restaurants, shops, co-working spaces and housing, the redevelopment of Restaurant Row represents the next chapter in our City’s evolution. With a focus on community connection, walkability and public art, this project will activate the area around W. San Marcos Boulevard, bringing new economic and housing opportunities to our community.

Affordable Housing
With 10% of homes in San Marcos set aside for affordable housing, the City of San Marcos remains a leader in the region. New public-private partnerships are encouraging developers to invest in even more high-quality affordable housing in San Marcos.

Fiscal Year 2025 investments in affordable housing will include a $7.2M loan for construction of affordable housing units in the City’s exciting North City development.

Looking to the Future
We should be extremely proud of what we have accomplished for our community, in spite of unprecedented economic conditions. We have found new efficiencies and creative ways to do more with less.

At the same time, we must acknowledge that decreased revenue streams and evolving resident needs and priorities have brought our City to a crossroads. Moving forward, new funding will be needed to maintain levels of service and keep up with infrastructure needs.

I’d like to thank the City Council for your clear direction to address this very important issue. Please know that I along with the entire City of San Marcos staff stand ready to do what’s needed to ensure our community receives the very best service possible from their local government.

Sincerely,
Michelle Bender, City Manager

City of San Marcos Introductory Section 13
Expenditures - Overview by Fund and Function
Fiscal Year 2023-24 Fiscal Year 2024-25 Budget
Fund/Function As Adopted As Amended
Projected
6/30/24
Department
Requested
City Manager
Recommended
City Council
Approved

GENERAL FUND

GENERAL GOVERNMENT
City Council $ 265,389 $ 265,389 $ 263,989 $ 270,321 $ 270,321 $ 270,321 Administration 10,144,799 9,765,183 9,638,486 10,037,720 10,029,720 10,029,720 Economic Development 346,950 266,871 209,016 204,408 204,408 204,408 City Attorney 855,000 855,000 855,000 855,000 855,000 855,000 City Clerk 478,316 484,543 465,620 823,541 823,541 823,541 Human Resources/Risk Management 4,022,278 4,110,841 4,058,401 4,280,925 4,284,625 4,284,625 Finance 2,313,973 2,199,358 2,095,901 1,879,102 1,885,102 1,885,102 Information Systems 2,272,280 2,416,531 2,430,007 2,526,398 2,526,398 2,526,398 Real Property Services 94,199 108,735 47,486 50,000 50,000 50,000 Total General Government 20,793,184 20,472,451 20,063,906 20,927,415 20,929,115 20,929,115

PUBLIC WORKS
Operations 12,069,517 13,252,233 13,252,233 11,969,402 11,969,402 11,969,402 Total Public Works 12,069,517 13,252,233 13,252,233 11,969,402 11,969,402 11,969,402

DEVELOPMENT SERVICES
Administration 1,598,379 1,739,559 1,688,376 1,499,802 1,499,802 1,499,802 Planning 1,382,353 1,495,130 1,438,592 1,484,370 1,484,370 1,484,370 Building 1,592,770 1,942,770 2,123,441 1,844,719 1,844,719 1,844,719 Engineering 2,092,472 2,547,444 2,036,112 2,584,034 2,584,034 2,584,034 Watershed Program Management 817,969 831,986 829,329 963,157 963,157 963,157 Total Development Services 7,483,943 8,556,889 8,115,850 8,376,082 8,376,082 8,376,082

PUBLIC SAFETY
Fire Department 21,561,202 21,561,520 21,112,226 22,679,607 22,679,607 22,679,607 Law Enforcement 23,361,084 23,361,968 23,330,280 24,144,180 24,144,180 24,144,180 Total Public Safety 44,922,286 44,923,488 44,442,506 46,823,787 46,823,787 46,823,787

PARKS AND RECREATION
Parks and Recreation 4,482,980 4,491,775 4,224,031 4,489,965 4,495,965 4,495,965 Total Parks and Recreation 4,482,980 4,491,775 4,224,031 4,489,965 4,495,965 4,495,965

OTHER FINANCING USES
Transfers Out 831,000 851,000 851,000 831,000 831,000 831,000 Total Other Financing Uses 831,000 851,000 851,000 831,000 831,000 831,000

TOTAL GENERAL FUND $ 90,582,910 $ 92,547,836 $ 90,949,526 $ 93,417,651 $ 93,425,351 $ 93,425,351 14 Introductory Section City of San Marcos
Expenditures - Overview by Fund and Function (continued) Fiscal Year 2023-24 Fiscal Year 2024-25 Budget
Fund/Function As Adopted As Amended
Projected
6/30/24
Department
Requested
City Manager
Recommended
City Council
Approved

SPECIAL REVENUE FUNDS
Gas Tax* $ 382,172 $ 754,241 $ 754,234 $ 806,050 $ 806,050 $ 806,050 Traffic Safety* 185,000 258,752 258,752 215,094 215,094 215,094 Lighting & Landscaping Maintenance
District 1,592,268 1,818,064 1,613,062 1,744,056 1,744,056 1,744,056 City Affordable Housing* 5,828,500 5,703,500 3,333,500 1,503,500 1,503,500 1,503,500 CFD 98-02 Lighting & Landscaping* 8,464,454 9,373,698 8,840,606 9,501,022 9,501,022 9,501,022 Senior Nutrition Grant 411,781 411,781 357,898 425,899 425,899 425,899 CDBG* 374,277 364,703 347,488 335,764 335,764 335,764 Center Dr Maintenance District 26,020 26,020 26,020 26,020 26,020 26,020 CalHome Fund 200,000 200,000 200,000 200,000 200,000 200,000 CFD 2011-01 Congestion Management - 4,000 4,000 4,000 4,000 4,000 PEG* 10,000 19,085 19,085 125,000 125,000 125,000 Art In Public Places 185,000 185,000 30,000 185,000 185,000 185,000 RMRA* - 20,000 20,000 - - -
San Marcos Successor Housing Agency 1,907,434 2,110,960 2,109,180 15,697,836 15,697,836 15,697,836 Total Special Revenue Funds 19,566,906 21,249,804 17,913,825 30,769,241 30,769,241 30,769,241

DEBT SERVICE FUND
Lease Revenue Bonds 389,296 389,296 386,179 382,943 382,943 382,943 Total Debt Service Fund 389,296 389,296 386,179 382,943 382,943 382,943

CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees* 107,370 4,857,970 4,857,957 118,075 118,075 118,075 Transnet - Streets* 157,866 2,462,866 2,462,541 163,976 163,976 163,976 RTCIP* - 794,858 - - - -
Total Capital Improvement Project
Funds 265,236 8,115,694 7,320,498 282,051 282,051 282,051

FIDUCIARY FUNDS
Trust/Agency Deposits 50,000 58,591 - - 346,000 346,000 Redevelopment Property Tax Trust
Fund* 27,807,349 32,722,082 31,807,494 25,067,597 25,067,597 25,067,597 Total Fiduciary Funds 27,857,349 32,780,673 31,807,494 25,067,597 25,413,597 25,413,597

ENTERPRISE FUNDS
Creekside Marketplace 10,561,900 10,561,900 10,072,591 5,995,196 5,995,196 5,995,196 Real Property Management 7,012,712 7,244,037 6,377,245 8,529,713 6,846,213 6,846,213 Total Enterprise Funds 17,574,612 17,805,937 16,449,836 14,524,909 12,841,409 12,841,409

INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement 1,649,814 1,781,511 1,719,908 1,474,487 1,474,487 1,474,487 City Facilities Replacement/
Rehabilitation* 200,000 3,326,401 1,012,324 86,000 86,000 86,000 City Infrastructure Replacement/
Rehabilitation* 919,000 1,320,614 1,020,614 792,000 792,000 792,000 Total Internal Service Funds 2,768,814 6,428,526 3,752,846 2,352,487 2,352,487 2,352,487

TOTAL EXPENDITURES - ALL FUNDS $ 159,005,123 $ 179,317,766 $ 168,580,204 $ 166,796,879 $ 165,467,079 $ 165,467,079

City of San Marcos Introductory Section 15
Revenues - Overview by Fund and Type
Fiscal Year 2023-24 Fiscal Year 2024-25 Budget
Budget Category As Adopted As Amended
Projected
6/30/24
Department
Requested
City Manager
Recommended
City Council
Approved

GENERAL FUND

TAXES & SPECIAL ASSESSMENTS
Sales Tax $ 22,713,452 $ 21,610,806 $ 21,555,517 $ 22,577,794 $ 22,577,794 $ 22,577,794 Property Tax 29,253,790 29,841,163 30,583,805 32,189,593 32,189,593 32,189,593 Special Assessments 6,867,600 7,027,600 7,107,600 7,347,600 7,347,600 7,347,600 Transient Occupancy Tax 1,500,420 1,500,420 1,500,420 1,570,000 1,570,000 1,570,000 Total Taxes & Special
Assessments 60,335,262 59,979,989 60,747,342 63,684,987 63,684,987 63,684,987

LICENSES & PERMITS
Franchise Fees 4,301,617 5,480,000 5,480,000 5,800,000 5,800,000 5,800,000 Building Permit Fees 420,000 646,000 646,000 710,000 710,000 710,000 Business License Fees 239,000 239,000 245,500 246,500 251,500 251,500 Other Licenses & Permits 858,917 1,027,917 972,992 1,042,350 1,042,350 1,042,350 Total Licenses & Permits 5,819,534 7,392,917 7,344,492 7,798,850 7,803,850 7,803,850

INTERGOVERNMENTAL
State Mandates 187,543 187,543 298,163 175,000 175,000 175,000 State Grants 238,000 412,200 284,000 480,856 480,856 480,856 Local Grants 2,500 2,500 12,200 5,000 5,000 5,000 County 260,000 617,000 600,000 300,000 300,000 300,000 Federal Grants 267,790 346,470 291,565 - - - Total Intergovernmental 955,833 1,565,713 1,485,928 960,856 960,856 960,856

CHARGES FOR SERVICES
Departmental Services 9,901,962 10,096,632 10,030,543 10,269,498 10,274,958 10,274,958 Reimbursements 2,980,411 2,980,411 2,379,059 2,636,600 2,636,600 2,636,600 Total Charges For Services 12,882,373 13,077,043 12,409,602 12,906,098 12,911,558 12,911,558

FINES & FORFEITURES
Fines & Forfeitures 277,455 277,455 339,200 393,200 393,200 393,200 Total Fines & Forfeitures 277,455 277,455 339,200 393,200 393,200 393,200

USE OF MONEY & PROPERTY
Rental Income 44,000 44,000 49,400 47,600 47,600 47,600 Partnership Income 900,000 240,000 480,000 480,000 1,480,000 1,480,000 Interest Income 840,000 840,000 1,138,564 1,075,000 1,075,000 1,075,000 Total Use of Money & Property 1,784,000 1,124,000 1,667,964 1,602,600 2,602,600 2,602,600

DEVELOPER FEES
Developer Fees 18,000 18,000 18,000 18,000 18,000 18,000 Total Developer Fees 18,000 18,000 18,000 18,000 18,000 18,000

MISCELLANEOUS REVENUES
Donations 2,500 6,000 8,750 6,000 6,000 6,000 Other Miscellaneous Revenue 225,152 280,852 251,901 239,500 239,500 239,500 Total Miscellaneous Revenues 227,652 286,852 260,651 245,500 245,500 245,500

OTHER FINANCING SOURCES
Sale of Fixed Assets - - 66,869 - - -
Operating Transfers In - Creekside 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 2,500,000 Operating Transfers In - Real Property
Management 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Operating Transfers In - Other 958,800 958,800 958,800 958,800 1,304,800 1,304,800 Total Other Financing Sources 4,458,800 4,458,800 4,525,669 4,458,800 4,804,800 4,804,800

TOTAL GENERAL FUND $ 86,758,909 $ 88,180,769 $ 88,798,848 $ 92,068,891 $ 93,425,351 $ 93,425,351 16 Introductory Section City of San Marcos
Revenues - Overview by Fund and Type (continued)
Fiscal Year 2023-24 Fiscal Year 2024-25 Budget
Budget Category As Adopted As Amended
Projected
6/30/24
Department
Requested
City Manager
Recommended
City Council
Approved

SPECIAL REVENUE FUNDS

GAS TAX
Gas Tax Revenue $ 2,699,439 $ 2,699,439 $ 2,653,430 $ 2,699,047 $ 2,699,047 $ 2,699,047 Interest Income 59,000 59,000 164,701 70,000 70,000 70,000 Total Gas Tax 2,758,439 2,758,439 2,818,131 2,769,047 2,769,047 2,769,047

TRAFFIC SAFETY
Traffic Safety Revenue 125,000 125,000 125,000 125,000 125,000 125,000 Interest Income 21,000 21,000 56,232 21,000 21,000 21,000 Total Traffic Safety 146,000 146,000 181,232 146,000 146,000 146,000

LIGHTING & LANDSCAPING MAINTENANCE DISTRICT
Special Assessments 530,000 530,000 525,000 530,000 530,000 530,000 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 1,185,000 1,190,000 1,190,000 1,190,000

CITY AFFORDABLE HOUSING
City Affordable Housing Revenue 2,700,000 2,700,000 700,000 1,000,000 1,000,000 1,000,000 Interest Income 254,000 254,000 630,079 100,000 100,000 100,000 Other Restricted Revenues 190,100 190,100 - - - - Total City Affordable Housing 3,144,100 3,144,100 1,330,079 1,100,000 1,100,000 1,100,000

CFD 98-02 LIGHTING & LANDSCAPING
Special Assessments 8,802,000 8,802,000 9,168,000 9,478,000 9,478,000 9,478,000 Interest Income 292,000 292,000 858,820 300,000 300,000 300,000 Other Restricted Revenues - - - - - -
Total CFD 98-02 Lighting & Landscaping 9,094,000 9,094,000 10,026,820 9,778,000 9,778,000 9,778,000

SENIOR NUTRITION GRANT
Nutrition Grant 89,500 89,500 113,208 114,061 114,061 114,061 Donations 24,000 24,000 26,424 26,500 26,500 26,500 Interest Income - - - - - -
Other Restricted Revenues 171,000 171,000 171,000 171,000 171,000 171,000 Total Senior Nutrition Grant 284,500 284,500 310,632 311,561 311,561 311,561

CDBG 1,301,411 1,301,411 1,562,160 710,208 710,208 710,208

CENTER DR MAINTENANCE DISTRICT 25,000 25,000 30,448 27,000 27,000 27,000

CALHOME 113,000 113,000 113,000 113,000 113,000 113,000

CFD 2011-01 CONGESTION MANAGEMENT 934,000 934,000 1,100,271 1,026,000 1,026,000 1,026,000

PEG 156,000 156,000 194,582 206,000 206,000 206,000

ART IN PUBLIC PLACES 68,000 68,000 42,997 68,000 68,000 68,000

RMRA
Intergovernmental Revenue 2,326,619 2,326,619 2,293,023 2,448,285 2,448,285 2,448,285 Interest Income 70,000 70,000 193,973 70,000 70,000 70,000 Total RMRA 2,396,619 2,396,619 2,486,996 2,518,285 2,518,285 2,518,285

SAN MARCOS SUCCESSOR HOUSING AGENCY 1,976,000 1,976,000 3,134,248 1,976,000 1,976,000 1,976,000

TOTAL SPECIAL REVENUE FUNDS $ 23,587,069 $ 23,587,069 $ 24,516,596 $ 21,939,101 $ 21,939,101 $ 21,939,101 City of San Marcos Introductory Section 17
Revenues - Overview by Fund and Type (continued)
Fiscal Year 2023-24 Fiscal Year 2024-25 Budget
Budget Category As Adopted As Amended
Projected
6/30/24
Department
Requested
City Manager
Recommended
City Council
Approved

DEBT SERVICE FUND
LEASE REVENUE BONDS $ 405,436 $ 405,436 $ 413,436 $ 401,943 $ 401,943 $ 401,943

CAPITAL IMPROVEMENT PROJECTS FUNDS

PUBLIC FACILITIES FEES
Developer Fees 7,170,788 7,170,788 7,234,276 6,286,000 6,286,000 6,286,000 Interest Income 714,000 714,000 1,787,319 714,000 714,000 714,000 Total Public Facilities Fees 7,884,788 7,884,788 9,021,595 7,000,000 7,000,000 7,000,000

TRANSNET - STREETS 2,351,000 2,351,000 1,897,383 1,502,000 1,502,000 1,502,000

RTCIP 1,087,896 1,087,896 1,201,139 1,151,000 1,151,000 1,151,000

FIDUCIARY FUNDS

TRUST/AGENCY DEPOSITS - - - - - -

REDEVELOPMENT PROPERTY TAX TRUST FUND
Property Tax 24,672,752 24,672,752 24,672,752 22,015,597 22,015,597 22,015,597 Interest Income 429,067 429,067 1,766,131 1,621,756 1,621,756 1,621,756 Other Miscellaneous Revenue 3,168,000 3,168,000 3,168,000 3,170,864 3,170,864 3,170,864 Total Redevelopment Property Tax
Trust Fund 28,269,819 28,269,819 29,606,883 26,808,217 26,808,217 26,808,217

ENTERPRISE FUNDS

CREEKSIDE MARKETPLACE
Rental Income 4,978,607 4,978,607 4,820,646 5,165,632 5,165,632 5,165,632 Reimbursements 1,010,678 1,010,678 973,958 1,157,229 1,157,229 1,157,229 Interest Income - - - 10,000 10,000 10,000
Other Miscellaneous Revenue 29,043 29,043 - 28,953 28,953 28,953 Total Creekside Marketplace 6,018,328 6,018,328 5,794,604 6,361,814 6,361,814 6,361,814

REAL PROPERTY MANAGEMENT
Rental Income 5,721,319 5,721,319 6,319,053 6,132,571 6,132,571 6,132,571 Reimbursements 537,193 537,193 345,251 796,205 796,205 796,205 Interest Income - - - - - -
Other Miscellaneous Revenue 651,285 651,285 500 79,155 79,155 79,155 Total Real Property Management 6,909,797 6,909,797 6,664,804 7,007,931 7,007,931 7,007,931

INTERNAL SERVICE FUNDS

VEHICLE & EQUIPMENT ACQUISITION/REPLACEMENT
Interest Income - - - - - -
Federal Grants - - 691,860 - -
Operating Transfer In – Other - - - - - -
Annual Replacement/Rehab Transfers - - - - - - Total Vehicle & Equipment Acquisition/
Replacement - - 691,860 - - -

CITY FACILITIES REPLACEMENT/REHABILITATION
Interest Income 100,000 100,000 289,714 125,000 125,000 125,000 Reimbursements - - - - - -
Operating Transfer In – Other - - - - - -
Annual Replacement/Rehab Transfers - - - - - - Total City Facilities Replacement/
Rehabilitation 100,000 100,000 289,714 125,000 125,000 125,000

CITY INFRASTRUCTURE REPLACEMENT/REHABILITATION
Interest Income 89,000 89,000 220,579 100,000 100,000 100,000 Grant Revenue - 60,000 - 60,000 60,000 60,000 Annual Replacement/Rehab Transfers - - - - - - Total City Infrastructure Replacement/
Rehabilitation 89,000 149,000 220,579 160,000 160,000 160,000

TOTAL REVENUES - ALL FUNDS $ 163,462,042 $ 164,943,902 $ 169,117,441 $ 164,525,897 $ 165,882,357 $ 165,882,357

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General
Fund

PAGE INTENTIONALLY LEFT BLANK

City of San Marcos General Fund 21

GENERAL FUND
Budget Summary
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 56,830,347 $ 59,271,600 $ 60,747,342 $ 63,684,987 $ 63,684,987 $ 63,684,987 Licenses & Permits 6,594,924 6,903,805 7,344,492 7,798,850 7,803,850 7,803,850 Intergovernmental* 5,042,089 7,318,544 1,485,928 960,856 960,856 960,856 Charges for Services 13,605,783 13,553,083 12,409,602 12,906,098 12,911,558 12,911,558 Fines & Forfeitures 65,482 197,362 339,200 393,200 393,200 393,200 Use of Money & Property (997,444) 2,123,740 1,667,964 1,602,600 2,602,600 2,602,600 Developer Fees 16,981 24,413 18,000 18,000 18,000 18,000 Miscellaneous Revenues 310,517 384,368 260,651 245,500 245,500 245,500 Other Financing Sources 6,121,259 3,751,890 4,525,669 4,458,800 4,804,800 4,804,800 TOTAL REVENUES 87,589,938 93,528,805 88,798,848 92,068,891 93,425,351 93,425,351

OPERATING EXPENDITURES
Salaries & Wages 24,802,728 26,579,273 27,237,154 29,860,277 29,860,277 29,860,277 Health Benefits 3,308,320 3,527,859 3,711,134 4,194,021 4,194,021 4,194,021 Retirement Benefits 8,960,228 9,591,737 9,842,850 11,537,702 11,537,702 11,537,702 Other Personnel Expenses 1,405,522 1,656,399 1,678,719 1,884,031 1,884,031 1,884,031 Contractual Services 33,589,645 36,613,239 39,206,072 36,261,428 36,265,428 36,265,428 Supplies & Services 2,668,381 3,042,160 3,038,880 3,010,294 3,018,294 3,018,294 Repair & Maintenance 1,120,112 957,079 996,910 832,155 832,155 832,155 Utilities 1,835,810 1,949,387 2,194,481 2,073,864 2,073,864 2,073,864 Capital Expenditures (Non CIP) 70,207 277,928 157,400 71,970 71,970 71,970 Debt Service 81,083 90,082 40,000 30,000 30,000 30,000 Other Operating Expenses 3,180,085 6,372,042 2,825,926 3,661,909 3,657,609 3,657,609 Annual Replacement/Rehab Transfers 5,180,418 2,265,345 - - - - TOTAL OPERATING EXPENDITURES 86,202,539 92,922,530 90,929,526 93,417,651 93,425,351 93,425,351

CIP PROJECT EXPENDITURES 354,695 223,416 20,000 - - -

TOTAL EXPENDITURES 86,557,234 93,145,946 90,949,526 93,417,651 93,425,351 93,425,351

REVENUE OVER/(UNDER) EXPENDITURES 1,032,704 382,859 (2,150,678) (1,348,760) - -

FUND BALANCE
Beginning Balance - July 1 49,528,592 49,157,112 49,539,971 47,389,293 47,389,293 47,389,293 Audit/Equity Transfer Out Adjustments (1,800,000) - - - - - Unanticipated One-Time Revenues 395,816 1,000,000 - - - - Revenue Over/(Under) Expenditures 1,032,704 (617,141) (2,150,678) (1,348,760) - - Ending Balance - June 30 49,157,112 49,539,971 47,389,293 46,040,533 47,389,293 47,389,293

RESERVED FUND BALANCE
Restricted Assets 8,429,558 7,937,527 7,937,527 7,937,527 7,937,527 7,937,527 Restricted for Capital Projects 2,318,024 570,000 550,000 550,000 550,000 550,000 Environmental Endowments 534,256 534,256 534,256 534,256 534,256 534,256 Catastrophic/Emergency Reserve 12,625,091 13,499,396 12,789,170 12,339,583 12,789,170 12,789,170 One-time Recurring Savings/Opportunity Reserve 12,625,091 13,499,396 12,789,170 12,339,583 12,789,170 12,789,170 Economic Contingency/Pension Stabilization Reserve 10,125,091 10,999,396 10,289,170 9,839,583 10,289,170 10,289,170 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 49,157,112 49,539,971 47,389,293 46,040,533 47,389,293 47,389,293

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

*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. 22 General Fund City of San Marcos

GENERAL FUND
Expenditure Summary by Function
Fiscal Year 2023-24 Fiscal Year 2024-25 Budget
Function As Adopted As Amended
Projected
6/30/24
Department
Requested
City Manager
Recommended
City Council
Approved
General Government $ 20,793,184 $ 20,472,451 $ 20,063,906 $ 20,927,415 $ 20,929,115 $ 20,929,115 Public Works 12,069,517 13,252,233 13,252,233 11,969,402 11,969,402 11,969,402 Development Services 7,483,943 8,556,889 8,115,850 8,376,082 8,376,082 8,376,082 Public Safety 44,922,286 44,923,488 44,442,506 46,823,787 46,823,787 46,823,787 Parks And Recreation 4,482,980 4,491,775 4,224,031 4,489,965 4,495,965 4,495,965 Other Financing Uses 831,000 851,000 851,000 831,000 831,000 831,000 Annual Replacement/Rehab Transfers - - - - - -

TOTAL GENERAL FUND $ 90,582,910 $ 92,547,836 $ 90,949,526 $ 93,417,651 $ 93,425,351 $ 93,425,351 Total General Fund Expenditures Fiscal Year 2024-25 (by Function) General Government
General Government

22.4%

22.4%
General Government

22.4%
Public Works
Public Works

12.8%

12.8%
Public Works

12.8%
Development Services
Development Services

9.0%

9.0%
Development Services

9.0%Fire Services
Fire Services

24.3%

24.3%
Fire Services

24.3%
Law Enforcement
Law Enforcement

25.8%

25.8%
Law Enforcement

25.8%
Parks and Recreation
Parks and Recreation

4.8%

4.8%
Parks and Recreation

4.8%
Other Financing Uses
Other Financing Uses

0.9%

0.9%
Other Financing Uses

0.9%
City of San Marcos General Fund 23

GENERAL FUND
Expenditure Summary by Type
FY 2024-25 Budget
Expenditure Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 24,802,728 $ 26,579,273 $ 27,237,154 $ 29,860,277 $ 29,860,277 $ 29,860,277 Health Benefits 3,308,320 3,527,859 3,711,134 4,194,021 4,194,021 4,194,021 Retirement Benefits 8,960,228 9,591,737 9,842,850 11,537,702 11,537,702 11,537,702 Other Personnel Expenses 1,405,522 1,656,399 1,678,719 1,884,031 1,884,031 1,884,031 Personnel Services Subtotal 38,476,798 41,355,268 42,469,857 47,476,031 47,476,031 47,476,031

Operating Expenses
Contractual Services 33,589,645 36,613,237 39,206,072 36,261,428 36,265,428 36,265,428 Supplies & Services 2,668,381 3,042,160 3,038,880 3,010,294 3,018,294 3,018,294 Repair & Maintenance 1,120,112 957,079 996,910 832,155 832,155 832,155 Utilities 1,835,810 1,949,387 2,194,481 2,073,864 2,073,864 2,073,864 Capital Expenditures (Non CIP) 70,207 277,928 157,400 71,970 71,970 71,970 Debt Service 81,083 90,082 40,000 30,000 30,000 30,000 Other Operating Expenses 3,180,085 6,372,042 2,825,926 3,661,909 3,657,609 3,657,609 Annual Replacement/Rehab Transfers 5,180,418 2,265,345 - - - - Operating Expenses Subtotal 47,725,741 51,567,260 48,459,669 45,941,620 45,949,320 45,949,320

TOTAL OPERATING EXPENDITURES $ 86,202,539 $ 92,922,528 $ 90,929,526 $ 93,417,651 $ 93,425,351 $ 93,425,351 General Fund Operating Expenditures
Personnel Services Operating Expenses
FY 2021-22 Actual FY 2022-23 Actual FY 2023-24 Projected City Council Approved 37,500,000
40,000,000
42,500,000
45,000,000
47,500,000
50,000,000
52,500,000
55,000,000
24 General Fund City of San Marcos

GENERAL FUND
Revenue Summary by Type
Fiscal Year 2023-24 Fiscal Year 2024-25 Budget
Budget Category As Adopted As Amended
Projected
6/30/24
Department
Requested
City Manager
Recommended
City Council
Approved
Taxes & Special Assessments $ 60,335,262 $ 59,979,989 $ 60,747,342 $ 63,684,987 $ 63,684,987 $ 63,684,987 Licenses & Permits 5,819,534 7,392,917 7,344,492 7,798,850 7,803,850 7,803,850 Intergovernmental 955,833 1,565,713 1,485,928 960,856 960,856 960,856 Charges For Services 12,882,373 13,077,043 12,409,602 12,906,098 12,911,558 12,911,558 Fines & Forfeitures 277,455 277,455 339,200 393,200 393,200 393,200 Use Of Money & Property 1,784,000 1,124,000 1,667,964 1,602,600 2,602,600 2,602,600 Developer Fees 18,000 18,000 18,000 18,000 18,000 18,000 Miscellaneous Revenues 227,652 286,852 260,651 245,500 245,500 245,500 Other Financing Sources 4,458,800 4,458,800 4,525,669 4,458,800 4,804,800 4,804,800

TOTAL GENERAL FUND $ 86,758,909 $ 88,180,769 $ 88,798,848 $ 92,068,891 $ 93,425,351 $ 93,425,351 Total General Fund Revenues Fiscal Year 2024-25
Taxes & Special Assessments
Taxes & Special Assessments

68.1%

68.1%
Taxes & Special Assessments

68.1%
Licenses & Permits
Licenses & Permits

8.4%

8.4%
Licenses & Permits

8.4%
Charges for Services
Charges for Services

13.8%

13.8%
Charges for Services

13.8%
Use of Money & Property
Use of Money & Property

2.8%

2.8%
Use of Money & Property

2.8%
Other Revenues
Other Revenues

6.9%

6.9%
Other Revenues

6.9%
Notes:
“Other Revenues” include Developer Fees, Intergovernmental Revenues, Miscellaneous Revenue, Fines & Forfeitures, Creekside and Real Property Management Transfers.

Breakdown of Taxes & Special Assessment Revenues for Fiscal Year 2024-25 Sales Tax
Sales Tax

35.5%

35.5%
Sales Tax

35.5%
Property Tax
Property Tax

50.6%

50.6%
Property Tax

50.6%
Special Assessments
Special Assessments

11.5%

11.5%
Special Assessments

11.5%
Transient Occupancy Tax
Transient Occupancy Tax

2.4%

2.4%
Transient Occupancy Tax

2.4%
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
26 General Fund City of San Marcos
CITY COUNCIL - #101212
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 76,907 $ 77,381 $ 77,668 $ 76,658 $ 76,658 $ 76,658 Health Benefits 69,833 58,561 55,812 47,010 47,010 47,010 Retirement Benefits 5,736 5,026 6,059 5,889 5,889 5,889 Other Personnel Expenses 10,361 11,372 11,450 11,764 11,764 11,764 Personnel Services Subtotal 162,837 152,340 150,989 141,321 141,321 141,321

Operating Expenses
Contractual Services - - - - - -
Supplies & Services 91,315 115,196 108,000 123,000 123,000 123,000 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 2,904 3,511 5,000 6,000 6,000 6,000 Operating Expenses Subtotal 94,219 118,707 113,000 129,000 129,000 129,000

TOTAL EXPENDITURES 257,056 271,047 263,989 270,321 270,321 270,321

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 $ 257,056 $ 271,047 $ 263,989 $ 270,321 $ 270,321 $ 270,321

Council Members 5.00
City of San Marcos General Fund 27
CITY COUNCIL - #101212
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 58,658 $ 58,658 $ 58,658 511007 Auto Allowance 18,000 18,000 18,000
512001 Medicare 1,264 1,264 1,264
512004 Health Insurance 47,010 47,010 47,010
512010 PERS 5,889 5,889 5,889
512013 EBAP 10,500 10,500 10,500
532001 Memberships & Subscriptions 123,000 123,000 123,000 581000 Travel & Training 3,000 3,000 3,000
581031 Community Event Support 3,000 3,000 3,000 Totals $ 270,321 $ 270,321 $ 270,321

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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, 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
Development
Services Director/City
Engineer
IT Director
Public Works
Director
Administrative
Services Director
*Indicates position not currently budgeted that is not anticipated to be filled 30 General Fund City of San Marcos
ADMINISTRATION - 1011xx
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 725,074 $ 1,064,122 $ 1,173,537 $ 770,808 $ 770,808 $ 770,808 Health Benefits 51,994 109,735 131,090 80,026 80,026 80,026 Retirement Benefits 6,137,222 6,892,281 6,630,221 7,805,289 7,805,289 7,805,289 Other Personnel Expenses 68,398 87,365 115,972 93,178 93,178 93,178 Personnel Services Subtotal 6,982,688 8,153,503 8,050,820 8,749,301 8,749,301 8,749,301

Operating Expenses
Contractual Services 829,420 1,204,581 1,449,202 1,184,550 1,184,550 1,184,550 Supplies & Services 139,635 170,260 171,577 188,777 188,777 188,777 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - 33,101 40,000 30,000 30,000 30,000 Other Operating Expenses 121,558 114,527 135,903 89,500 81,500 81,500 Operating Expenses Subtotal 1,090,613 1,522,469 1,796,682 1,492,827 1,484,827 1,484,827

TOTAL EXPENDITURES 8,073,301 9,675,972 9,847,502 10,242,128 10,234,128 10,234,128

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits 220 25 150 150 150 150
Intergovernmental* 4,006,067 6,159,374 30,000 222,856 222,856 222,856 Charges for Services 74,438 78,786 68,600 69,000 69,000 69,000 Fines & Forfeitures 27,832 128,074 270,000 340,000 340,000 340,000 Use of Money & Property 1,000 - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 4,109,557 6,366,259 368,750 632,006 632,006 632,006

NET GENERAL FUND COST $ 3,963,744 $ 3,309,713 $ 9,478,752 $ 9,610,122 $ 9,602,122 $ 9,602,122

Allocation of Full Time Positions:

Departmental - Administration 3.45
CDBG 0.75
Successor Housing Agency 2.80
Public Facilities Fees 0.05
Redevelopment Property Tax Trust Fund 0.45
AUTHORIZED FULL TIME POSITIONS 7.50

*FY 2021-22 & FY 2022-23 amounts include Federal ARPA Funding.

City of San Marcos General Fund 31
ADMINISTRATION - #101101
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 417,469 $ 417,469 $ 417,469 511001 Overtime 1,500 1,500 1,500
511004 Vacation Payoff 5,702 5,702 5,702
511005 Sick Leave Payoff 23,474 23,474 23,474
511006 Stipends 1,155 1,155 1,155
511007 Auto Allowance 4,514 4,514 4,514
511009 Bilingual Pay 900 900 900
511100 Salary & Wages (Part-Time) 55,500 55,500 55,500 512000 Social Security 17,310 17,310 17,310
512001 Medicare 7,059 7,059 7,059
512004 Health Insurance 58,296 58,296 58,296
512010 PERS 36,282 36,282 36,282
512012 PARS 1,055 1,055 1,055
512013 EBAP 5,145 5,145 5,145
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 7,399,466 7,399,466 7,399,466 512021 Deferred Compensation Retirement Plan 21,739 21,739 21,739 521001 Consulting Services 60,000 60,000 60,000 22560 Waste and Recycling 60,000
521002 Other Contract Services 360,000 360,000 360,000 521005 Animal Control Services 627,000 627,000 627,000 521006 Administrative Fees 8,000 8,000 8,000
531000 Office Supplies 13,500 13,500 13,500
532007 Household Hazardous Waste 100,000 100,000 100,000 22560 Waste and Recycling
572002 Interest-Other 30,000 30,000 30,000
581001 Intergovernmental Support Accounting 60,000 52,000 52,000 581031 Community Event Support 16,500 16,500 16,500 Totals $ 9,711,566 $ 9,703,566 $ 9,703,566
32 General Fund City of San Marcos
COMMUNICATIONS & MARKETING - #101105
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 41,677 $ 41,677 $ 41,677 511006 Stipends 270 270 270
511007 Auto Allowance 475 475 475
511100 Salary & Wages (Part-Time) 100,000 100,000 100,000 512000 Social Security 2,268 2,268 2,268
512001 Medicare 2,077 2,077 2,077
512004 Health Insurance 6,010 6,010 6,010
512010 PERS 3,834 3,834 3,834
512012 PARS 1,900 1,900 1,900
512013 EBAP 630 630 630
512021 Deferred Compensation Retirement Plan 210 210 210 521001 Consulting Services 50,000 50,000 50,000 Communication Support Services
521002 Other Contract Services 35,000 35,000 35,000 SMTV Video Production
521012 Contract Maintenance Services 4,550 4,550 4,550 Pitney Bowes and Other Contract Maintenance Services
531002 Postage 40,000 40,000 40,000
City Wide Postage
532000 Printing & Duplicating 21,000 21,000 21,000 532001 Memberships & Subscriptions 3,253 3,253 3,253 Sprout Social
581008 Community Promotion 13,000 13,000 13,000

City Meeting Translation Services and Public Relations
as Needed
Totals $ 326,154 $ 326,154 $ 326,154
City of San Marcos General Fund 33
ECONOMIC DEVELOPMENT - #101106
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 111,440 $ 111,440 $ 111,440 511005 Sick Leave Payoff 4,201 4,201 4,201
511006 Stipends 630 630 630
511007 Auto Allowance 1,901 1,901 1,901
512000 Social Security 5,537 5,537 5,537
512001 Medicare 1,682 1,682 1,682
512004 Health Insurance 15,720 15,720 15,720
512010 PERS 10,243 10,243 10,243
512013 EBAP 1,470 1,470 1,470
512021 Deferred Compensation Retirement Plan 560 560 560 521002 Other Contract Services 40,000 40,000 40,000 Regional Branding Efforts (Innovate 78) 40,000
532001 Memberships & Subscriptions 11,024 11,024 11,024 San Marcos Chamber of Commerce 1,500
Urban Land Institute membership 264
International economic development council 455
CoStar 7,800
CA Association for Local Economic Development 805
ICMA 200
Totals $ 204,408 $ 204,408 $ 204,408

PAGE INTENTIONALLY LEFT BLANK

City Attorney
PURPOSE:

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

SUMMARY OF SERVICES:

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

SAN MARCOS RESIDENTS
San Marcos City Council
City Manager City Attorney
DEPARTMENTAL STRUCTURE:
36 General Fund City of San Marcos
CITY ATTORNEY - #101313
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
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 1,035,582 851,673 855,000 855,000 855,000 855,000 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
Operating Expenses Subtotal 1,035,582 851,673 855,000 855,000 855,000 855,000

TOTAL EXPENDITURES 1,035,582 851,673 855,000 855,000 855,000 855,000

TOTAL REVENUES - - - - - -

NET GENERAL FUND COST $ 1,035,582 $ 851,673 $ 855,000 $ 855,000 $ 855,000 $ 855,000 City of San Marcos General Fund 37
CITY ATTORNEY - #101313
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
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

PAGE INTENTIONALLY LEFT BLANK

City Clerk
PURPOSE:

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

SUMMARY OF SERVICES:

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

BUSINESS PROCESS DIRECTOR/CITY CLERK
Deputy
City Clerk
Oﬀice Assistant
(PT) (4)
Oﬀice Specialist
DEPARTMENTAL STRUCTURE:
40 General Fund City of San Marcos
CITY CLERK - #101414
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 444,450 $ 401,196 $ 301,549 $ 419,432 $ 419,432 $ 419,432 Health Benefits 63,783 46,123 27,048 61,213 61,213 61,213 Retirement Benefits 40,490 27,347 27,647 30,377 30,377 30,377 Other Personnel Expenses 33,060 27,411 33,926 27,119 27,119 27,119 Personnel Services Subtotal 581,783 502,077 390,170 538,141 538,141 538,141

Operating Expenses
Contractual Services 96,254 70,289 50,000 52,000 52,000 52,000 Supplies & Services 30,052 29,248 23,950 23,400 23,400 23,400 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 7,310 54,813 1,500 210,000 210,000 210,000 Operating Expenses Subtotal 133,616 154,350 75,450 285,400 285,400 285,400

TOTAL EXPENDITURES 715,399 656,427 465,620 823,541 823,541 823,541

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 11 22,660 - 3,000 3,000 3,000 Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 11 22,660 - 3,000 3,000 3,000

NET GENERAL FUND COST $ 715,388 $ 633,767 $ 465,620 $ 820,541 $ 820,541 $ 820,541

Allocation of Full Time Positions:

Departmental - City Clerk 2.50
AUTHORIZED FULL TIME POSITIONS 2.50
City of San Marcos General Fund 41
CITY CLERK - #101414
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 308,736 $ 308,736 $ 308,736 511001 Overtime 1,500 1,500 1,500
511004 Vacation Payoff 5,412 5,412 5,412
511005 Sick Leave Payoff 3,032 3,032 3,032
511006 Stipends 900 900 900
511007 Auto Allowance 4,752 4,752 4,752
511009 Bilingual Pay 2,700 2,700 2,700
511100 Salary & Wages (Part-Time) 92,400 92,400 92,400 512000 Social Security 15,832 15,832 15,832
512001 Medicare 6,037 6,037 6,037
512004 Health Insurance 61,213 61,213 61,213
512010 PERS 27,059 27,059 27,059
512012 PARS 1,756 1,756 1,756
512013 EBAP 5,250 5,250 5,250
512021 Deferred Compensation Retirement Plan 1,562 1,562 1,562 521002 Other Contract Services 52,000 52,000 52,000 531000 Office Supplies 2,000 2,000 2,000
532001 Memberships & Subscriptions 1,400 1,400 1,400 532002 Legal & Other Advertising 20,000 20,000 20,000 581005 General Election Expenses 210,000 210,000 210,000 Totals $ 823,541 $ 823,541 $ 823,541

PAGE INTENTIONALLY LEFT BLANK

Human Resources/Risk Management
PURPOSE:

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

SUMMARY OF SERVICES:

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

CITY ATTORNEY ADMINISTRATIVE SERVICES DIRECTOR
Human
Resources/Risk
Technician
Senior
Management
Analyst
Senior
Management
Analyst
Payroll
Coordinator
DEPARTMENTAL STRUCTURE:

HR/Risk Oﬀice
Assistant (PT)
Payroll
Administrator
Human Resources/
Risk Manager
44 General Fund City of San Marcos
HUMAN RESOURCES/RISK MANAGEMENT - #101616
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 686,114 $ 681,302 $ 729,527 $ 843,409 $ 843,409 $ 843,409 Health Benefits 126,259 116,865 138,751 140,491 140,491 140,491 Retirement Benefits 75,442 62,478 92,673 89,201 89,201 89,201 Other Personnel Expenses 55,291 58,987 66,155 73,255 73,255 73,255 Personnel Services Subtotal 943,106 919,632 1,027,106 1,146,356 1,146,356 1,146,356

Operating Expenses
Contractual Services 1,730,382 1,530,963 2,120,909 2,189,620 2,189,620 2,189,620 Supplies & Services 99,244 139,951 90,200 66,800 66,800 66,800 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) 6,985 240 1,500 2,000 2,000 2,000 Debt Service - - - - - -
Other Operating Expenses 857,139 772,703 818,686 876,149 879,849 879,849 Operating Expenses Subtotal 2,693,750 2,443,857 3,031,295 3,134,569 3,138,269 3,138,269

TOTAL EXPENDITURES 3,636,856 3,363,489 4,058,401 4,280,925 4,284,625 4,284,625

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 6,010 8,787 16,500 6,000 6,000 6,000 Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - 250 - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 6,010 8,787 16,750 6,000 6,000 6,000

NET GENERAL FUND COST $ 3,630,846 $ 3,354,702 $ 4,041,651 $ 4,274,925 $ 4,278,625 $ 4,278,625

Allocation of Full Time Positions:

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

City of San Marcos General Fund 45
HUMAN RESOURCES/RISK MANAGEMENT - #101616
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 772,116 $ 772,116 $ 772,116 511001 Overtime 2,500 2,500 2,500
511004 Vacation Payoff 8,273 8,273 8,273
511005 Sick Leave Payoff 24,234 24,234 24,234
511006 Stipends 7,134 7,134 7,134
511007 Auto Allowance 4,752 4,752 4,752
511009 Bilingual Pay 5,400 5,400 5,400
511100 Salary & Wages (Part-Time) 19,000 19,000 19,000 512000 Social Security 46,563 46,563 46,563
512001 Medicare 11,992 11,992 11,992
512003 Unemployment Insurance 30,000 30,000 30,000 512004 Health Insurance 140,491 140,491 140,491 512006 Workers Compensation 650,000 650,000 650,000 512008 Disability 153,849 153,849 153,849
512009 Disability-Fire 36,000 36,000 36,000
512010 PERS 84,917 84,917 84,917
512012 PARS 361 361 361
512013 EBAP 14,700 14,700 14,700
512021 Deferred Compensation Retirement Plan 3,923 3,923 3,923 521002 Other Contract Services 231,720 231,720 231,720 SDS Online Management System 3,900
Wellness Program 3,600
Organizational Growth and Development Consultation 25,000 Regional Fire Consortium 3,000
PINS Advantage 4,320
San Diego County/City Consortium 1,700
Employment Law Consultation 80,000
Access Control Contract 90,000
OSHA Fire Aid Kits - City Hall 200
Safety Consultant 20,000
521003 Insurance/Liability 1,957,900 1,957,900 1,957,900 Crime Insurance 2,900
General Liability 1,000,000
Property Insurance 930,000
Pollution & Remediation Legal Liability Program 25,000 531000 Office Supplies 2,500 2,500 2,500
532000 Printing & Duplicating 200 200 200
532001 Memberships & Subscriptions 400 400 400 532006 Job Advertising & Testing 63,700 63,700 63,700 Fire background investigation services 8,400
Recruitment expenses 3,500
Bilingual Testing 600
Recruitment advertisement 10,000
SCBA Testing 11,600
Pre-employment physicals 22,000
Regulated random testing 1,600
DOT Certification 3,000
Employee retention 3,000
561000 Capital Equipment 2,000 2,000 2,000
581045 Employee Relations 6,300 10,000 10,000
City Manager service awards event 4,800
Employee recognition and awards program 800
Employee recognition committee events 4,400
Totals $ 4,280,925 $ 4,284,625 $ 4,284,625

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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
Senior
Accountant
Business License
Oﬀicer
Accounting &
Treasury Manager
Contracts, Grants &
Procurement Manager
DEPARTMENTAL STRUCTURE:

Customer
Service Rep (PT)
Sr. Management
Analyst
Administrative
Analyst
Accounting
Technician
(2)
Customer
Service Rep (PT)
Contract Program
Manager
Oﬀice Specialist
Management
Analyst
Senior Management
Analyst
48 General Fund City of San Marcos
FINANCE - #101717
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 795,010 $ 909,381 $ 922,501 $ 903,688 $ 903,688 $ 903,688 Health Benefits 147,866 152,097 174,880 192,277 192,277 192,277 Retirement Benefits 79,249 81,158 99,910 86,221 86,221 86,221 Other Personnel Expenses 67,212 84,862 76,490 81,216 81,216 81,216 Personnel Services Subtotal 1,089,337 1,227,498 1,273,781 1,263,402 1,263,402 1,263,402

Operating Expenses
Contractual Services 697,701 775,476 803,300 609,150 613,150 613,150 Supplies & Services 12,944 15,681 17,820 6,550 8,550 8,550 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 6,564 2,543 1,000 - - - Operating Expenses Subtotal 717,209 793,700 822,120 615,700 621,700 621,700

TOTAL EXPENDITURES 1,806,546 2,021,198 2,095,901 1,879,102 1,885,102 1,885,102

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits 249,307 249,233 255,500 256,500 261,500 261,500 Intergovernmental - - - - - -
Charges for Services 631,075 532,800 616,500 629,000 634,460 634,460 Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - 22 - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 880,382 782,055 872,000 885,500 895,960 895,960

NET GENERAL FUND COST $ 926,164 $ 1,239,143 $ 1,223,901 $ 993,602 $ 989,142 $ 989,142

Allocation of Full Time Positions:

Departmental - Finance 8.43
Lighting and Landscaping 0.03
CFD 98-02 1.00
CDBG 0.42
Successor Housing Agency 0.20
Capital Projects 1.00
Public Facilities Fees 0.63
Transnet - Streets 1.01
Redevelopment Property Tax Trust Fund 0.28 AUTHORIZED FULL TIME POSITIONS 13.00
City of San Marcos General Fund 49
FINANCE - #101717
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 844,413 $ 844,413 $ 844,413 511005 Sick Leave Payoff 17,107 17,107 17,107
511006 Stipends 4,138 4,138 4,138
511007 Auto Allowance 2,614 2,614 2,614
511009 Bilingual Pay 4,716 4,716 4,716
511100 Salary & Wages (Part-Time) 30,700 30,700 30,700 512000 Social Security 50,201 50,201 50,201
512001 Medicare 13,312 13,312 13,312
512004 Health Insurance 192,277 192,277 192,277 512010 PERS 81,955 81,955 81,955
512013 EBAP 17,703 17,703 17,703
512021 Deferred Compensation Retirement Plan 4,266 4,266 4,266 521002 Other Contract Services 140,150 144,150 144,150 Bond Consulting & Business License Updates 12,500
Sales Tax and Audit Services 35,650
GASB Debt Analysis program 16,000
Special tax district administration 43,000
Indirect Cost Study Update 4,000
State Mandates (SB92) 4,000
Business License Hearings 5,000
Deposit transport services 24,000
521007 Bond Service 11,500 11,500 11,500
521008 Bank Charges 201,500 201,500 201,500
Debt Analysis Fees 5,250
US Bank Service Fees 4,200
Credit Card Merchant Fees 192,050
521009 Auditing & Accounting Services 256,000 256,000 256,000 Non-Auditing Accounting Services 56,000
Auditing Services 200,000
531000 Office Supplies 3,200 3,200 3,200
532000 Printing & Duplicating 3,150 3,150 3,150 532001 Memberships & Subscriptions - 2,000 2,000 CMRTA Membership 550
CSMFO Memberships 500
GFOA Memberships 700
CAPPO Membership 250
532011 Recording Fees 200 200 200
Totals $ 1,879,102 $ 1,885,102 $ 1,885,102

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

INFORMATION TECHNOLOGY DIRECTOR
System &
Network
Engineer
IT Analyst
IT Technician
(PT) (4)
IT Coordinator
DEPARTMENTAL STRUCTURE:
52 General Fund City of San Marcos
INFORMATION SYSTEMS - #101718
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 414,340 $ 596,353 $ 576,418 $ 604,904 $ 604,904 $ 604,904 Health Benefits 46,188 46,240 35,000 51,588 51,588 51,588 Retirement Benefits 31,298 34,937 38,571 51,547 51,547 51,547 Other Personnel Expenses 30,092 44,582 35,820 46,605 46,605 46,605 Personnel Services Subtotal 521,918 722,112 685,809 754,644 754,644 754,644

Operating Expenses
Contractual Services 888,940 1,299,678 950,630 392,000 392,000 392,000 Supplies & Services 5,708 10,806 8,500 8,000 8,000 8,000 Repair & Maintenance 9,196 4,605 3,600 - - - Utilities 329,829 430,945 425,280 355,754 355,754 355,754 Capital Expenditures (Non CIP) 45,288 218,335 129,000 38,000 38,000 38,000 Debt Service 68,606 56,981 - - - -
Other Operating Expenses 338,864 216,917 227,188 978,000 978,000 978,000 Operating Expenses Subtotal 1,686,431 2,238,267 1,744,198 1,771,754 1,771,754 1,771,754

TOTAL EXPENDITURES 2,208,349 2,960,379 2,430,007 2,526,398 2,526,398 2,526,398

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - 4,409 - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - 128,911 280 - - - Other Financing Sources - - - - - -
TOTAL REVENUES - 128,911 4,689 - - -

NET GENERAL FUND COST $ 2,208,349 $ 2,831,468 $ 2,425,318 $ 2,526,398 $ 2,526,398 $ 2,526,398

Allocation of Full Time Positions:

Departmental - Information Systems 4.50
AUTHORIZED FULL TIME POSITIONS 4.50
City of San Marcos General Fund 53
INFORMATION SYSTEMS - #101718
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 514,052 $ 514,052 $ 514,052 511001 Overtime 2,000 2,000 2,000
511006 Stipends 2,400 2,400 2,400
511007 Auto Allowance 4,752 4,752 4,752
511009 Bilingual Pay 2,700 2,700 2,700
511100 Salary & Wages (Part-Time) 79,000 79,000 79,000 512000 Social Security 28,238 28,238 28,238
512001 Medicare 8,917 8,917 8,917
512004 Health Insurance 51,588 51,588 51,588
512010 PERS 47,450 47,450 47,450
512012 PARS 1,501 1,501 1,501
512013 EBAP 9,450 9,450 9,450
512021 Deferred Compensation Retirement Plan 2,596 2,596 2,596 521012 Contract Maintenance Services 392,000 392,000 392,000 531001 Computer Supplies 8,000 8,000 8,000
553000 Telephone 355,754 355,754 355,754
561000 Capital Equipment 38,000 38,000 38,000
581024 Software 978,000 978,000 978,000
Totals $ 2,526,398 $ 2,526,398 $ 2,526,398

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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

FINANCE DIRECTOR
Real Property Asset
Management
Group
DEPARTMENTAL STRUCTURE:
56 General Fund City of San Marcos
REAL PROPERTY SERVICES - #102020
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 125,378 $ 48,323 $ 1,320 $ - $ - $ - Health Benefits 11,250 3,532 96 - - -
Retirement Benefits 11,072 3,799 194 - - - Other Personnel Expenses 7,438 2,883 35 - - - Personnel Services Subtotal 155,138 58,537 1,645 - - -

Operating Expenses
Contractual Services 31,507 22,641 19,898 50,000 50,000 50,000 Supplies & Services 101 7 - - - -
Repair & Maintenance 357,992 - - - - -
Utilities 914 - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 34,035 26,721 25,943 - - - Operating Expenses Subtotal 424,549 49,369 45,841 50,000 50,000 50,000

TOTAL EXPENDITURES 579,687 107,906 47,486 50,000 50,000 50,000

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 333,281 - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 47,587 46,800 49,400 47,600 47,600 47,600 Developer Fees - - - - - -
Miscellaneous Revenues 35 - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 380,903 46,800 49,400 47,600 47,600 47,600

NET GENERAL FUND COST $ 198,784 $ 61,106 $ (1,914) $ 2,400 $ 2,400 $ 2,400

Authorized Full Time Positions
Departmental - Real Property Services -

City of San Marcos General Fund 57
REAL PROPERTY SERVICES - #102020
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521012 Other Contract Services $ 50,000 $ 50,000 $ 50,000 Totals $ 50,000 $ 50,000 $ 50,000

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Public Works
PURPOSE:

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

SUMMARY OF SERVICES:

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

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

CITY COUNCIL
DEPARTMENTAL STRUCTURE:

PUBLIC WORKS DIRECTOR
Street Maint.

Worker I*
Street Maint.

Supervisor
Street Maint.

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

Supervisor
Park 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
Street Maint.

Worker II
(3)
Fleet Maint.

Supervisor
Facilities
Maint.

Supervisor
Mechanic
(PT)
Management
Analyst
Lead Maint.

Technician
Senior Oﬀice
Specialist
Facilities
Maint.

Worker I
Fleet
Assistant
(PT)
Oﬀice
Specialist
(2)
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
(4)
Park Maint.

Worker II
(2)
Park Maint.

Worker I
(3)
Park Maint.

Worker II
(2)
Park Maint.

Worker II
PW Manager
Streets/Fleet
Senior
Management
Analyst
Oﬀice
Assistant (PT)
Street Maint.

Worker (PT)
(2)
PW Manager
Parks/Facilities
Public Works
Coordinator
PW Lead Fire
Mechanic
Mechanic
Public Works
Coordinator
Street Maint.

Worker II*
60 General Fund City of San Marcos
PUBLIC WORKS - 1030XX
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 2,600,131 $ 3,791,103 $ 3,894,890 $ 3,781,658 $ 3,781,658 $ 3,781,658 Health Benefits 486,660 732,122 804,455 791,128 791,128 791,128 Retirement Benefits 235,533 297,668 389,683 467,265 467,265 467,265 Other Personnel Expenses 237,915 392,211 360,541 378,277 378,277 378,277 Personnel Services Subtotal 3,560,239 5,213,104 5,449,569 5,418,328 5,418,328 5,418,328

Operating Expenses
Contractual Services 2,159,527 2,968,858 3,602,874 2,415,497 2,415,497 2,415,497 Supplies & Services 1,684,881 1,777,329 1,925,145 1,938,028 1,938,028 1,938,028 Repair & Maintenance 405,876 625,147 528,093 499,913 499,913 499,913 Utilities 1,453,792 1,461,830 1,704,862 1,646,465 1,646,465 1,646,465 Capital Expenditures (Non CIP) 4,401 15,198 - - - - Debt Service - - - - - -
Other Operating Expenses 22,128 31,765 41,690 51,171 51,171 51,171 Operating Expenses Subtotal 5,730,605 6,880,127 7,802,664 6,551,074 6,551,074 6,551,074

TOTAL EXPENDITURES 9,290,844 12,093,231 13,252,233 11,969,402 11,969,402 11,969,402

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental - 23,585 - - - -
Charges for Services 878,192 897,914 881,228 812,000 812,000 812,000 Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 3,604 9,013 3,211 100 100 100 Other Financing Sources 551 - 66,869 - - - TOTAL REVENUES 882,347 930,512 951,308 812,100 812,100 812,100

NET GENERAL FUND COST* $ 8,408,497 $ 11,162,719 $ 12,300,925 $ 11,157,302 $ 11,157,302 $ 11,157,302

Allocation of Full Time Positions:

Departmental - Public Works 41.75
Lighting and Landscaping 2.35
CFD 98-02 15.40
AUTHORIZED FULL TIME POSITIONS 59.50

City of San Marcos General Fund 61
PUBLIC WORKS/ADMINISTRATION - #103031
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 329,337 $ 329,337 $ 329,337 511005 Sick Leave Payoff 4,273 4,273 4,273
511006 Stipends 630 630 630
511007 Auto Allowance 3,326 3,326 3,326
511009 Bilingual Pay 3,690 3,690 3,690
511100 Salary & Wages (Part-Time) 20,979 20,979 20,979 512000 Social Security 18,600 18,600 18,600
512001 Medicare 5,316 5,316 5,316
512004 Health Insurance 55,198 55,198 55,198
512010 PERS 32,036 32,036 32,036
512012 PARS 399 399 399
512013 EBAP 7,035 7,035 7,035
512021 Deferred Compensation Retirement Plan 1,668 1,668 1,668 531000 Office Supplies 9,000 9,000 9,000
531020 Uniform Expense 2,000 2,000 2,000
532000 Printing & Duplicating 800 800 800
542005 Safety Equipment 500 500 500
544006 RCS-800 MHz System 31,000 31,000 31,000 Totals $ 525,787 $ 525,787 $ 525,787
62 General Fund City of San Marcos
PUBLIC WORKS/RIGHT-OF-WAY MAINTENANCE - #103032
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,446,076 $ 1,446,076 $ 1,446,076 511001 Overtime 29,000 29,000 29,000
511004 Vacation Payoff 10,681 10,681 10,681
511005 Sick Leave Payoff 35,538 35,538 35,538
511006 Stipends 18,118 18,118 18,118
511007 Auto Allowance 1,663 1,663 1,663
511009 Bilingual Pay 11,880 11,880 11,880
511100 Salary & Wages (Part-Time) 41,958 41,958 41,958 512000 Social Security 98,210 98,210 98,210
512001 Medicare 23,680 23,680 23,680
512004 Health Insurance 322,477 322,477 322,477 512010 PERS 198,894 198,894 198,894
512012 PARS 797 797 797
512013 EBAP 38,325 38,325 38,325
512015 RHS 4,891 4,891 4,891
512021 Deferred Compensation Retirement Plan 7,380 7,380 7,380 521001 Consulting Services 5,150 5,150 5,150
521002 Other Contract Services 26,000 26,000 26,000 NCTD Flagging Services 2,000

Storm Channel Permit Administrative Fees &
Reporting 13,000
NCTD Permit Fee 1,000
Storm Channel Maintenance Permits 10,000
521012 Contract Maintenance Services 576,640 576,640 576,640 34001 Traffic Control for Special Events 6,000
61007 Traffic Control for Special Events - 4th of July 7,000 Biological Survey Services (Storm) 15,000
Pest Control 1,000
Dead Animal Pick up & Disposal 8,640

Storm Drain and Inlet Cleaning, & CCTV Inspection
(Storm) 10,000
Underground Service Alert 10,000
Concrete Sidewalk Repair Program 220,000
Homeless Encampment Cleanup 50,000
Electrical Maintenance 10,000
Sand Grease Separators (Storm) 15,000
Tree Trimming/Removal 10,000
Concrete Sidewalk Inspection 24,000
Street Sweeping (Storm) 190,000
521023 Uniform Rental & Maintenance Services 6,200 6,200 6,200 531009 Construction Materials 69,740 69,740 69,740 55021 Graffiti Abatement 30,000
Pedestrian Lights, Poles and Meter Pedestals 15,000
Materials for drainage system facilities 8,000
Way Finding Maintenance 1,030
Herbicides 12,210
Various Construction Materials 3,500
531010 Small Tools 8,500 8,500 8,500
531020 Uniform Expense 6,200 6,200 6,200
Streets Crews 5,650
Electricians 550
532007 Household Hazardous Waste 20,000 20,000 20,000 532010 Equipment Rental 1,133 1,133 1,133
542005 Safety Equipment 11,350 11,350 11,350
Personal Protective Equipment (PPE) 6,500
City of San Marcos General Fund 63
PUBLIC WORKS/RIGHT-OF-WAY MAINTENANCE - #103032
Expenditure Detail (continued)
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
Cones and Barricades 4,500
Vehicle First Aid Kits 350
544000 Sign Maintenance 1,950 1,950 1,950
552000 Water 6,180 6,180 6,180
581000 Travel & Training 4,408 4,408 4,408
Totals $ 3,033,019 $ 3,033,019 $ 3,033,019
64 General Fund City of San Marcos
PUBLIC WORKS/FLEET MAINTENANCE - #103033
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 324,321 $ 324,321 $ 324,321 511001 Overtime 4,200 4,200 4,200
511005 Sick Leave Payoff 600 600 600
511006 Stipends 3,749 3,749 3,749
511007 Auto Allowance 1,663 1,663 1,663
511009 Bilingual Pay 1,200 1,200 1,200
511100 Salary & Wages (Part-Time) 47,772 47,772 47,772 512000 Social Security 20,625 20,625 20,625
512001 Medicare 4,927 4,927 4,927
512004 Health Insurance 62,885 62,885 62,885
512010 PERS 29,544 29,544 29,544
512012 PARS 908 908 908
512013 EBAP 7,035 7,035 7,035
512021 Deferred Compensation Retirement Plan 1,646 1,646 1,646 521002 Other Contract Services 6,500 6,500 6,500 521012 Contract Maintenance Services 73,600 73,600 73,600 Fire Extinguisher Service 2,500
Crane Inspection and Certification 8,200
Heavy Equipment Materials and Repair 20,000
Diesel Retrofit Filter Cleaning 900
Hazardous Material Disposal 10,000
Towing Services 2,000
Small equipment and mower maintenance 30,000
521023 Uniform Rental & Maintenance Services 1,854 1,854 1,854 521024 Vehicle Rental & Maintenance Services 150,000 150,000 150,000 531005 Fuel & Lubricants 1,202,950 1,202,950 1,202,950 Oil and Lubricants 11,000
City Fuel (includes Fire Dept.) 375,950
Diesel Fuel Tax Fees 16,000
Other Agency Fuel 800,000
531010 Small Tools 28,500 28,500 28,500
Parts Cleaner 5,000
Clean Truck Check Tool 2,500
Trasmission Jack 12,000
Hand tools 2,000
Diagnostic Platforms 7,000
531017 Expendable Materials 20,000 20,000 20,000 531020 Uniform Expense 1,050 1,050 1,050
532007 Household Hazardous Waste 800 800 800
542000 Heavy Equipment Repair 35,000 35,000 35,000 542001 Small Equipment Repair 12,000 12,000 12,000 542005 Safety Equipment 6,600 6,600 6,600
Fire cabinets 6,000
Personal Protective Equipment (PPE) 400
First Aid Kits 200
542006 Radio Equipment Repair 1,500 1,500 1,500 542008 Heavy Equipment Repair & Maintenance-Fire 215,000 215,000 215,000 543000 Automotive Repair 12,000 12,000 12,000
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 9,000 9,000 9,000
581004 Regulatory Certifications 17,562 17,562 17,562 DEH Fuel Monitor Certification 876
Underground Storage Tank Fees 6,695
SB 989 Testing 2,575
City of San Marcos General Fund 65
PUBLIC WORKS/FLEET MAINTENANCE - #103033
Expenditure Detail (continued)
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
APCD Vapor Recovery Test 1,236
DEH United Program Facility Permit 4,429
APCD Permit Fees 1,751
Totals $ 2,378,991 $ 2,378,991 $ 2,378,991
66 General Fund City of San Marcos
PUBLIC WORKS/PARKS AND LANDSCAPE - #103035
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,132,311 $ 1,132,311 $ 1,132,311 511001 Overtime 16,000 16,000 16,000
511004 Vacation Payoff 21,746 21,746 21,746
511005 Sick Leave Payoff 38,374 38,374 38,374
511006 Stipends 19,854 19,854 19,854
511007 Auto Allowance 475 475 475
511009 Bilingual Pay 12,240 12,240 12,240
512000 Social Security 76,646 76,646 76,646
512001 Medicare 17,964 17,964 17,964
512004 Health Insurance 300,438 300,438 300,438 512010 PERS 136,964 136,964 136,964
512013 EBAP 30,660 30,660 30,660
512015 RHS 1,701 1,701 1,701
512021 Deferred Compensation Retirement Plan 5,822 5,822 5,822 521001 Consulting Services 15,100 15,100 15,100 521012 Contract Maintenance Services 1,031,020 1,031,020 1,031,020 Z-D Ball field: transition project 19,051
Z-D Ball fields: lighting 8,234
Z-D Custodial services: parks 235,759
Z-D Electrical: maintenance & repairs 33,750
Z-D Irrigation: backflow maintenance 11,147
Z-D Irrigation: well maintenance 41,250
Z-D Landcape: Woodland Park pool maintenance 9,300
Z-D Landscape maintenance 261,498
Z-D Paint & coating maintenance - Helen Bougher vet
wall 1,125
Z-D Pest management services 7,125
Z-D Playgrounds: engineered wood fiber 43,125
Z-D Playgrounds: maintenance & repairs 4,463
Z-D Portable toilet service 18,750
Z-D Sportsfield & arena maintenance 3,750
Z-D Tree trimming & maintenance 15,000
Z-E Hardscape: trail asphalt maintenance & repairs 7,500 Z-E Landscape: trail maintenance 83,023
34001 Special events 28,000
61007 Supplies and signage for 4th of july 10,000
City facility landscape maintenance 154,170
Southlake maintenance agreement with VWD 35,000
521023 Uniform Rental & Maintenance Services 4,828 4,828 4,828 531008 Fertilizers/Herbicides 130,760 130,760 130,760 Z-D Citywide mulch 11,597
Z-D Citywide palm fertilizer 1,989
Z-D Citywide park herbicides and insecticides 43,481 Z-D Citywide park turf fertilizer 71,250
Z-D Woodland park pond materials 2,443
531009 Construction Materials 37,742 37,742 37,742 Z-D BMP materials - Bradley Park 3,992
Z-D BMP materials - all other parks 9,375
Z-D Citywide park dog waste supplies 3,750
Z-D Materials for top dressing 9,375
Z-E BMP Materials - citywide trails 7,500
Z-E Citywide trail dog waste supplies 3,750
531010 Small Tools 6,931 6,931 6,931
Z-D Maintenance and Hand Tools 1,931
Hand Held Power Tools 5,000
City of San Marcos General Fund 67
PUBLIC WORKS/PARKS AND LANDSCAPE - #103035
Expenditure Detail (continued)
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
531020 Uniform Expense 7,225 7,225 7,225
Park Maintenance 5,775
Landscape Inspectors 1,450
532001 Memberships & Subscriptions 268 268 268 Z-D Citywide Parks: Irrigation Controller Service 268 532010 Equipment Rental 1,989 1,989 1,989
541000 Building Repair & Maintenance 18,135 18,135 18,135 Z-D Citywide Drinking Fountain Replacement 3,000
Z-D Citywide Park Fence repair 7,635
Z-D Citywide Park Site furniture 3,750
Z-D Citywide Playground Replacement Materials 3,750
542005 Safety Equipment 5,000 5,000 5,000
544000 Sign Maintenance 2,659 2,659 2,659
Z-D Parks Sign Maintenance 1,500
Z-E Citywide Trail Signs 1,159
544004 Tree & Landscape 15,035 15,035 15,035
Z-D Citywide parks 15,035
544005 Irrigation Systems 7,500 7,500 7,500
Z-D Citywide parks 7,500
551000 Electric & Gas 514,000 514,000 514,000
Z-D Citywide parks 500,000
Z-E Citywide trails 8,000
Other Electric & Gas 6,000
552000 Water 431,395 431,395 431,395
Z-D Citywide parks 401,700
Z-E Citywide trails 18,025
Other Water expenses 11,670
581000 Travel & Training 8,661 8,661 8,661
Totals $ 4,049,443 $ 4,049,443 $ 4,049,443
68 General Fund City of San Marcos
PUBLIC WORKS/FACILITIES MAINTENANCE - #103036
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 193,923 $ 193,923 $ 193,923 511001 Overtime 500 500 500
511005 Sick Leave Payoff 322 322 322
511006 Stipends 3,524 3,524 3,524
511007 Auto Allowance 475 475 475
511009 Bilingual Pay 1,260 1,260 1,260
512000 Social Security 14,591 14,591 14,591
512001 Medicare 3,451 3,451 3,451
512004 Health Insurance 50,130 50,130 50,130
512010 PERS 50,213 50,213 50,213
512013 EBAP 4,620 4,620 4,620
512021 Deferred Compensation Retirement Plan 994 994 994 521001 Consulting Services 21,630 21,630 21,630 521002 Other Contract Services 45,000 45,000 45,000 521012 Contract Maintenance Services 447,975 447,975 447,975 Z-D Portable Toilets 6,000
Pool Maintenance 37,500
Caretaker Residence Maintenance 4,875
Pest Control Services 18,750
Roof Maintenance 20,500
Door and Lock Services 80,000
External & Internal Paint Maintenance 5,000
Water Delivery Service 4,600
Elevator Maintenance/Inspection 4,000
HVAC Repairs and Maintenance 90,000
Plumbing Repairs, as needed 93,750

Backflow and Pressure Reduction Systems Testing and
Repair 2,680
Plant Maintenance 2,400
Sign Repair & Replacement 3,000
Electrical Repairs and Maintenance 35,000
Generator Maintenance & Repairs 22,420
Appliance Repair & Maintenance 15,000
Window Replacement 2,500
521023 Uniform Rental & Maintenance Services 4,000 4,000 4,000 531004 Janitorial Services 377,005 377,005 377,005 34001 Special events 40,000
Z-D Citywide parks 232,975
Janitorial services general 104,030
531010 Small Tools 4,000 4,000 4,000
531020 Uniform Expense 935 935 935
532010 Equipment Rental 500 500 500
541000 Building Repair & Maintenance 27,360 27,360 27,360 Z-D Citywide parks 3,360
Mechanical/Hardware 7,500
Signage 1,000
Roof and Ceiling Materials 1,000
Flooring Materials 1,000
Paint Supplies 1,500
Appliances, Equipment and Parts 12,000
541002 Electrical Repair & Maintenance 13,000 13,000 13,000 541005 Plumbing Repair & Maintenance 5,000 5,000 5,000 541006 Pool Repair & Maintenance 3,264 3,264 3,264 542005 Safety Equipment 2,060 2,060 2,060
551000 Electric & Gas 652,454 652,454 652,454
City of San Marcos General Fund 69
PUBLIC WORKS/FACILITIES MAINTENANCE - #103036
Expenditure Detail (continued)
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
552000 Water 42,436 42,436 42,436
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 $ 1,982,162 $ 1,982,162 $ 1,982,162

PAGE INTENTIONALLY LEFT BLANK

Development Services
PURPOSE:

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

SUMMARY OF SERVICES:

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

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

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

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

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

CITY COUNCIL

DEVELOPMENT SERVICES DIRECTOR/

CITY ENGINEER
Management Analyst GIS
Technician
DEPARTMENTAL STRUCTURE:

Senior Project
Manager
Construction
Manager
Watershed
Technician
Associate Civil
Engineer
Principal
Planner
Sustainability
Program
Manager
Senior
Management
Analyst
GIS Program
Manager
Principal Civil
Engineer
Planning
Division
Director
Associate Civil
Engineer
Sr. Engineering
Technician
Engineering
Aide (PT)
Engineering
Inspector
Engineering
Inspector
Assistant
Engineer
Assistant/
Associate Civil
Engineer
Associate
Engineer
Senior Oﬀice
Specialist
Oﬀice Assistant
(PT)
Senior Oﬀice
Specialist
Oﬀice
Specialist
Senior
Planner
Associate
Planner
Senior
Planner
Assistant
Planner
Associate
Planner
Associate
Planner
Senior Civil
Engineer
Oﬀice Assistant
(PT)
Watershed
Inspector
Code
Compliance
Oﬀicer
Building
Inspector
Permit Tech
(2)
Permit Tech
(PT)
Senior Building
Inspector
Code
Compliance
Oﬀicer (PT)
Code
Compliance
Supervisor
Building
Supervisor
Senior Plans
Examiner
Building
Program
Manager
Watershed
Program
Manager
Principal Civil
Engineer
City Traﬀic
Engineer
Deputy City
Engineer
DS Permit
Tech
72 General Fund City of San Marcos
DEVELOPMENT SERVICES - 1040XX
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 3,465,541 $ 3,591,687 $ 3,663,586 $ 5,104,880 $ 5,104,880 $ 5,104,880 Health Benefits 425,579 428,527 465,785 789,363 789,363 789,363 Retirement Benefits 305,942 273,866 381,241 463,466 463,466 463,466 Other Personnel Expenses 285,688 307,956 342,509 459,938 459,938 459,938 Personnel Services Subtotal 4,482,750 4,602,036 4,853,121 6,817,647 6,817,647 6,817,647

Operating Expenses
Contractual Services 1,440,526 2,371,559 2,836,531 1,177,600 1,177,600 1,177,600 Supplies & Services 26,812 32,962 41,808 25,059 25,059 25,059 Repair & Maintenance 446 738 4,843 3,900 3,900 3,900 Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 608,694 4,058,749 379,547 351,876 351,876 351,876 Operating Expenses Subtotal 2,076,478 6,464,008 3,262,729 1,558,435 1,558,435 1,558,435

TOTAL EXPENDITURES 6,559,228 11,066,044 8,115,850 8,376,082 8,376,082 8,376,082

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits 1,508,845 1,230,100 1,436,342 1,561,200 1,561,200 1,561,200 Intergovernmental 13,170 14,416 10,000 10,000 10,000 10,000 Charges for Services 1,772,272 3,411,135 1,434,440 1,586,500 1,586,500 1,586,500 Fines & Forfeitures 34,373 60,628 49,000 42,200 42,200 42,200 Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 2,370 1,744 1,700 1,500 1,500 1,500 Other Financing Sources - - - - - -
TOTAL REVENUES 3,331,030 4,718,023 2,931,482 3,201,400 3,201,400 3,201,400

NET GENERAL FUND COST* $ 3,228,198 $ 6,348,021 $ 5,184,368 $ 5,174,682 $ 5,174,682 $ 5,174,682

Allocation of Full Time Positions:

Departmental - Development Services 43.45
Traffic Safety 0.25
CFD 98-02 0.95
Successor Housing Agency 1.25
Redevelopment Property Tax Trust Fund 0.10
AUTHORIZED FULL TIME POSITIONS 46.00

City of San Marcos General Fund 73
DEVELOPMENT SERVICES/ADMINISTRATION - #104044
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 735,577 $ 735,577 $ 735,577 511004 Vacation Payoff 11,051 11,051 11,051
511005 Sick Leave Payoff 8,939 8,939 8,939
511006 Stipends 4,040 4,040 4,040
511007 Auto Allowance 4,752 4,752 4,752
511100 Salary & Wages (Part-Time) 20,270 20,270 20,270 512000 Social Security 41,344 41,344 41,344
512001 Medicare 11,356 11,356 11,356
512004 Health Insurance 119,933 119,933 119,933 512010 PERS 64,852 64,852 64,852
512012 PARS 385 385 385
512013 EBAP 14,805 14,805 14,805
512021 Deferred Compensation Retirement Plan 3,698 3,698 3,698 521001 Consulting Services 350,000 350,000 350,000 CFD Consulting Services
531000 Office Supplies 8,400 8,400 8,400
Office Supplies - All DS 5,000
GIS - Data Collection Hardware/Software 3,400
532000 Printing & Duplicating 5,000 5,000 5,000 Printing/Duplicating
532011 Recording Fees 6,900 6,900 6,900
542005 Safety Equipment 3,500 3,500 3,500
581024 Software 85,000 85,000 85,000
Totals $ 1,499,802 $ 1,499,802 $ 1,499,802
74 General Fund City of San Marcos

DEVELOPMENT SERVICES/WATERSHED PROGRAM MANAGEMENT -
#104003
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 286,578 $ 286,578 $ 286,578 511004 Vacation Payoff 10,146 10,146 10,146
511009 Bilingual Pay 1,200 1,200 1,200
512000 Social Security 18,322 18,322 18,322
512001 Medicare 4,285 4,285 4,285
512004 Health Insurance 56,849 56,849 56,849
512010 PERS 25,298 25,298 25,298
512013 EBAP 6,300 6,300 6,300
512021 Deferred Compensation Retirement Plan 1,439 1,439 1,439 521001 Consulting Services 285,000 285,000 285,000 Ms4 Permit Program Implementation 255,000
Settlement Agreement - Program Audit 30,000
531020 Uniform Expense 464 464 464
542005 Safety Equipment 400 400 400
581011 Recycling Expenditures 13,219 13,219 13,219 581028 NPDES Programs 253,657 253,657 253,657
Totals $ 963,157 $ 963,157 $ 963,157
City of San Marcos General Fund 75
DEVELOPMENT SERVICES/PLANNING - #104041
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,050,917 $ 1,050,917 $ 1,050,917 511001 Overtime 5,000 5,000 5,000
511004 Vacation Payoff 2,807 2,807 2,807
511005 Sick Leave Payoff 9,171 9,171 9,171
511006 Stipends 7,579 7,579 7,579
511007 Auto Allowance 9,504 9,504 9,504
512000 Social Security 63,068 63,068 63,068
512001 Medicare 15,834 15,834 15,834
512004 Health Insurance 135,476 135,476 135,476 512010 PERS 93,150 93,150 93,150
512013 EBAP 18,690 18,690 18,690
512015 RHS 2,282 2,282 2,282
512021 Deferred Compensation Retirement Plan 5,292 5,292 5,292 521001 Consulting Services 62,500 62,500 62,500 Landscape Plan Review & Inspection Services 10,000
Tribal/Environmental Consulting 50,000
Misc. Consulting Services 2,500
521017 Commissioner Services 3,100 3,100 3,100 Commissioner Services 3,100
Totals $ 1,484,370 $ 1,484,370 $ 1,484,370
76 General Fund City of San Marcos
DEVELOPMENT SERVICES/BUILDING - #104042
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 926,749 $ 926,749 $ 926,749 511004 Vacation Payoff 16,736 16,736 16,736
511005 Sick Leave Payoff 18,013 18,013 18,013
511006 Stipends 2,610 2,610 2,610
511009 Bilingual Pay 6,450 6,450 6,450
511100 Salary & Wages (Part-Time) 120,000 120,000 120,000 512000 Social Security 59,677 59,677 59,677
512001 Medicare 13,957 13,957 13,957
512004 Health Insurance 193,832 193,832 193,832 512010 PERS 90,058 90,058 90,058
512012 PARS 2,280 2,280 2,280
512013 EBAP 20,790 20,790 20,790
512015 RHS 2,213 2,213 2,213
512021 Deferred Compensation Retirement Plan 4,679 4,679 4,679 521002 Other Contract Services 365,000 365,000 365,000 531010 Small Tools 500 500 500
531020 Uniform Expense 1,175 1,175 1,175
Boots for Building Inspectors and Code Officers
Totals $ 1,844,719 $ 1,844,719 $ 1,844,719
City of San Marcos General Fund 77
DEVELOPMENT SERVICES/ENGINEERING - #104043
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,797,053 $ 1,797,053 $ 1,797,053 511005 Sick Leave Payoff 10,545 10,545 10,545
511006 Stipends 7,099 7,099 7,099
511007 Auto Allowance 4,514 4,514 4,514
511009 Bilingual Pay 1,080 1,080 1,080
511100 Salary & Wages (Part-Time) 26,500 26,500 26,500 512000 Social Security 106,426 106,426 106,426 512001 Medicare 27,210 27,210 27,210
512004 Health Insurance 283,273 283,273 283,273 512010 PERS 162,805 162,805 162,805
512012 PARS 504 504 504
512013 EBAP 30,660 30,660 30,660
512015 RHS 2,719 2,719 2,719
512021 Deferred Compensation Retirement Plan 9,026 9,026 9,026 521001 Consulting Services 110,000 110,000 110,000 Civil Engineering Consulting Services
521017 Commissioner Services 2,000 2,000 2,000 531020 Uniform Expense 2,620 2,620 2,620
Uniform Expenses
Totals $ 2,584,034 $ 2,584,034 $ 2,584,034

PAGE INTENTIONALLY LEFT BLANK

City of San Marcos General Fund 79

PUBLIC SAFETY FUNCTION
Budget Summary
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 16,669,929 $ 18,029,813 $ 18,767,670 $ 19,620,497 $ 19,620,497 $ 19,620,497 Licenses & Permits 11,519 10,770 11,500 11,000 11,000 11,000 Intergovernmental 836,110 930,974 1,150,565 558,000 558,000 558,000 Charges for Services 7,464,913 6,062,118 6,670,699 6,979,448 6,979,448 6,979,448 Fines & Forfeitures - 175 1,200 - - -
Use of Money & Property - - - - - -
Developer Fees 13,918 16,336 10,000 10,000 10,000 10,000 Miscellaneous Revenues 160,669 24,351 30,500 50,500 50,500 50,500 Other Financing Sources - - - - - -
TOTAL REVENUES 25,157,058 25,074,537 26,642,134 27,229,445 27,229,445 27,229,445

OPERATING EXPENDITURES
Salaries & Wages 13,271,183 13,055,262 13,412,901 14,672,594 14,672,594 14,672,594 Health Benefits 1,621,553 1,606,338 1,628,500 1,732,676 1,732,676 1,732,676 Retirement Benefits 1,882,580 1,771,397 2,032,586 2,367,640 2,367,640 2,367,640 Other Personnel Expenses 482,182 496,782 496,931 547,096 547,096 547,096 Contractual Services 23,991,658 24,669,303 25,675,810 26,521,486 26,521,486 26,521,486 Supplies & Services 346,932 472,573 356,638 352,955 352,955 352,955 Repair & Maintenance 329,096 308,456 439,774 306,642 306,642 306,642 Utilities 48,469 52,309 60,139 67,445 67,445 67,445 Capital Expenditures (Non CIP) 7,486 20,936 8,900 8,970 8,970 8,970 Debt Service - - - - - -
Other Operating Expenses 211,204 239,523 330,327 246,283 246,283 246,283 TOTAL OPERATING EXPENDITURES 42,192,343 42,692,879 44,442,506 46,823,787 46,823,787 46,823,787

REVENUE OVER/(UNDER) EXPENDITURES $ (17,035,285) $ (17,618,342) $ (17,800,372) $ (19,594,342) $ (19,594,342) $ (19,594,342)

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)
Medical
Services Oﬀicer
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)
Administrative
Analyst
Fire & EMS
Support
Specialist
(PT)(2)
EMT
(PT/Backfill)
Division
Chief, Admin/
Support
Services
Fire
Inspector
Oﬀice
Specialist
82 General Fund City of San Marcos
FIRE - #1050XX
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 13,271,183 $ 13,055,262 $ 13,412,901 $ 14,672,594 $ 14,672,594 $ 14,672,594 Health Benefits 1,621,553 1,606,338 1,628,500 1,732,676 1,732,676 1,732,676 Retirement Benefits 1,882,580 1,771,397 2,032,586 2,367,640 2,367,640 2,367,640 Other Personnel Expenses 482,182 496,782 496,931 547,096 547,096 547,096 Personnel Services Subtotal 17,257,498 16,929,779 17,570,918 19,320,006 19,320,006 19,320,006

Operating Expenses
Contractual Services 1,417,595 1,659,468 2,393,130 2,427,306 2,427,306 2,427,306 Supplies & Services 346,932 472,573 356,638 352,955 352,955 352,955 Repair & Maintenance 271,668 266,732 398,174 262,642 262,642 262,642 Utilities 48,469 52,309 60,139 67,445 67,445 67,445 Capital Expenditures (Non CIP) 7,486 20,936 8,900 8,970 8,970 8,970 Debt Service - - - - - -
Other Operating Expenses 205,217 233,566 324,327 240,283 240,283 240,283 Operating Expenses Subtotal 2,297,367 2,705,584 3,541,308 3,359,601 3,359,601 3,359,601

TOTAL EXPENDITURES 19,554,865 19,635,363 21,112,226 22,679,607 22,679,607 22,679,607

REVENUES
Taxes & Special Assessments 13,186,856 14,369,964 15,102,670 15,831,497 15,831,497 15,831,497 Licenses & Permits 2,825 3,100 3,000 3,000 3,000 3,000 Intergovernmental 543,987 675,431 896,565 300,000 300,000 300,000 Charges for Services 6,999,148 5,562,749 6,140,699 6,434,448 6,434,448 6,434,448 Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees 13,918 16,336 10,000 10,000 10,000 10,000 Miscellaneous Revenues 160,669 24,351 30,500 50,500 50,500 50,500 Other Financing Sources - - - - - -
TOTAL REVENUES 20,907,403 20,651,931 22,183,434 22,629,445 22,629,445 22,629,445

NET GENERAL FUND COST $ (1,352,538) $ (1,016,568) $ (1,071,208) $ 50,162 $ 50,162 $ 50,162

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 83
FIRE/ADMINISTRATION - #105053
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,399,008 $ 1,399,008 $ 1,399,008 511001 Overtime 280,000 280,000 280,000
511002 Holiday Pay 61,068 61,068 61,068
511004 Vacation Payoff 31,906 31,906 31,906
511005 Sick Leave Payoff 78,862 78,862 78,862
511006 Stipends 5,940 5,940 5,940
511008 Uniform Allowance 9,900 9,900 9,900
511100 Salary & Wages (Part-Time) 21,500 21,500 21,500 512000 Social Security 10,470 10,470 10,470
512001 Medicare 22,003 22,003 22,003
512004 Health Insurance 198,403 198,403 198,403 512010 PERS 14,996 14,996 14,996
512011 PERS-Fire 350,096 350,096 350,096
512012 PARS 409 409 409
512013 EBAP 19,170 19,170 19,170
512016 RHS-Fire 12,349 12,349 12,349
512021 Deferred Compensation Retirement Plan 820 820 820 521002 Other Contract Services 5,150 5,150 5,150 531000 Office Supplies 4,000 4,000 4,000
531001 Computer Supplies 1,500 1,500 1,500
531017 Expendable Materials 4,000 4,000 4,000
532000 Printing & Duplicating 1,600 1,600 1,600 532001 Memberships & Subscriptions 2,548 2,548 2,548 553000 Telephone 5,026 5,026 5,026
581000 Travel & Training 38,717 38,717 38,717
581002 Manager’s Discretionary 2,060 2,060 2,060 581003 Licenses & Certificates 130 130 130
581035 Volunteer Services 3,605 3,605 3,605
Totals $ 2,585,236 $ 2,585,236 $ 2,585,236
84 General Fund City of San Marcos
FIRE/EMERGENCY PREPAREDNESS - #105054
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 127,824 $ 127,824 $ 127,824 511001 Overtime 4,500 4,500 4,500
512000 Social Security 8,095 8,095 8,095
512001 Medicare 1,893 1,893 1,893
512004 Health Insurance 23,477 23,477 23,477
512010 PERS 11,683 11,683 11,683
512013 EBAP 2,100 2,100 2,100
512021 Deferred Compensation Retirement Plan 639 639 639 521002 Other Contract Services 5,100 5,100 5,100 531000 Office Supplies 550 550 550
531001 Computer Supplies 500 500 500
531017 Expendable Materials 1,500 1,500 1,500
532001 Memberships & Subscriptions 550 550 550 553000 Telephone 13,131 13,131 13,131
Totals $ 201,542 $ 201,542 $ 201,542
City of San Marcos General Fund 85
FIRE/EMERGENCY MEDICAL SERVICES - #105055
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,809,591 $ 1,809,591 $ 1,809,591 511001 Overtime 345,000 345,000 345,000
511002 Holiday Pay 67,023 67,023 67,023
511004 Vacation Payoff 4,596 4,596 4,596
511005 Sick Leave Payoff 7,198 7,198 7,198
511006 Stipends 49,605 49,605 49,605
511008 Uniform Allowance 18,525 18,525 18,525
511009 Bilingual Pay 3,600 3,600 3,600
511100 Salary & Wages (Part-Time) 260,000 260,000 260,000 512000 Social Security 61,241 61,241 61,241
512001 Medicare 32,803 32,803 32,803
512004 Health Insurance 365,833 365,833 365,833 512010 PERS 93,854 93,854 93,854
512011 PERS-Fire 195,790 195,790 195,790
512012 PARS 4,940 4,940 4,940
512013 EBAP 49,160 49,160 49,160
512016 RHS-Fire 8,903 8,903 8,903
512021 Deferred Compensation Retirement Plan 4,743 4,743 4,743 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
Emergency 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 300 300 300
532001 Memberships & Subscriptions 709 709 709 544006 RCS-800 MHz System 12,654 12,654 12,654 553000 Telephone 15,628 15,628 15,628
561000 Capital Equipment 8,970 8,970 8,970
581000 Travel & Training 18,401 18,401 18,401
581003 Licenses & Certificates 9,165 9,165 9,165 Totals $ 4,939,643 $ 4,939,643 $ 4,939,643
86 General Fund City of San Marcos
FIRE/OPERATIONS - #105056
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 6,020,636 $ 6,020,636 $ 6,020,636 511001 Overtime 2,240,000 2,240,000 2,240,000
511002 Holiday Pay 297,720 297,720 297,720
511004 Vacation Payoff 85,551 85,551 85,551
511005 Sick Leave Payoff 277,619 277,619 277,619 511006 Stipends 511,072 511,072 511,072
511008 Uniform Allowance 84,250 84,250 84,250
511009 Bilingual Pay 1,800 1,800 1,800
512001 Medicare 102,005 102,005 102,005
512004 Health Insurance 1,093,893 1,093,893 1,093,893 512011 PERS-Fire 1,627,232 1,627,232 1,627,232 512013 EBAP 119,370 119,370 119,370
512016 RHS-Fire 60,206 60,206 60,206
521002 Other Contract Services 173,560 173,560 173,560 521006 Administrative Fees 4,000 4,000 4,000
Consulting special tax district administration 4,000
521010 Central Dispatch Services 1,004,922 1,004,922 1,004,922 531000 Office Supplies 2,000 2,000 2,000
531001 Computer Supplies 500 500 500
531004 Janitorial Services 7,900 7,900 7,900
531005 Fuel & Lubricants 6,180 6,180 6,180
531010 Small Tools 3,657 3,657 3,657
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 17,253 17,253 17,253 66010 Small engine repair 3,920
Other Small Equipment Repair 13,333
542005 Safety Equipment 93,397 93,397 93,397
66012 Safety equipment repair/maintenance 15,185
Other Safety Equipment 78,212
542006 Radio Equipment Repair 12,467 12,467 12,467 542007 Fire Equipment 20,085 20,085 20,085
66011 Fire hoses 10,815
Other Fire Equipment 9,270
544006 RCS-800 MHz System 50,548 50,548 50,548 544007 Breathing Apparatus 21,450 21,450 21,450 553000 Telephone 20,126 20,126 20,126
581000 Travel & Training 68,450 68,450 68,450
66400 Hosted training class 20,000
Other Travel & Training 48,450
Totals $ 14,086,880 $ 14,086,880 $ 14,086,880
City of San Marcos General Fund 87
FIRE/PREVENTION - #105057
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 467,472 $ 467,472 $ 467,472 511001 Overtime 25,000 25,000 25,000
511002 Holiday Pay 8,071 8,071 8,071
511004 Vacation Payoff 1,686 1,686 1,686
511005 Sick Leave Payoff 19,074 19,074 19,074
511006 Stipends 3,171 3,171 3,171
511008 Uniform Allowance 3,326 3,326 3,326
511100 Salary & Wages (Part-Time) 40,500 40,500 40,500 512000 Social Security 19,553 19,553 19,553
512001 Medicare 7,721 7,721 7,721
512004 Health Insurance 51,070 51,070 51,070
512010 PERS 27,089 27,089 27,089
512011 PERS-Fire 33,050 33,050 33,050
512012 PARS 770 770 770
512013 EBAP 8,422 8,422 8,422
512016 RHS-Fire 1,632 1,632 1,632
512021 Deferred Compensation Retirement Plan 1,529 1,529 1,529 521002 Other Contract Services 14,685 14,685 14,685 531017 Expendable Materials 9,805 9,805 9,805
532001 Memberships & Subscriptions 4,063 4,063 4,063 544008 Hydrants 5,328 5,328 5,328
553000 Telephone 13,534 13,534 13,534
581000 Travel & Training 1,905 1,905 1,905
581012 Nuisance Abatement/Code Enforcement 92,700 92,700 92,700 581046 Community & Media Relations 5,150 5,150 5,150 Totals $ 866,306 $ 866,306 $ 866,306

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:
90 General Fund City of San Marcos
LAW ENFORCEMENT - #105252
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

Operating Expenses
Contractual Services 22,574,063 23,009,835 23,282,680 24,094,180 24,094,180 24,094,180 Supplies & Services - - - - - -
Repair & Maintenance 57,428 41,724 41,600 44,000 44,000 44,000 Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 5,987 5,957 6,000 6,000 6,000 6,000 Operating Expenses Subtotal 22,637,478 23,057,516 23,330,280 24,144,180 24,144,180 24,144,180

TOTAL EXPENDITURES 22,637,478 23,057,516 23,330,280 24,144,180 24,144,180 24,144,180

REVENUES
Taxes & Special Assessments 3,483,073 3,659,849 3,665,000 3,789,000 3,789,000 3,789,000 Licenses & Permits 8,694 7,670 8,500 8,000 8,000 8,000 Intergovernmental 292,123 255,543 254,000 258,000 258,000 258,000 Charges for Services 465,765 499,369 530,000 545,000 545,000 545,000 Fines & Forfeitures - 175 1,200 - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 4,249,655 4,422,606 4,458,700 4,600,000 4,600,000 4,600,000

NET GENERAL FUND COST $ 18,387,823 $ 18,634,910 $ 18,871,580 $ 19,544,180 $ 19,544,180 $ 19,544,180

Allocation of Full Time Positions:

Departmental - Law Enforcement -

AUTHORIZED FULL TIME POSITIONS -
City of San Marcos General Fund 91
LAW ENFORCEMENT - #105252
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521002 Other Contract Services $ 92,500 $ 92,500 $ 92,500 521006 Administrative Fees 4,500 4,500 4,500
Consulting special tax district administration
521011 Law Enforcement Services 23,997,180 23,997,180 23,997,180 544006 RCS-800 MHz System 44,000 44,000 44,000 RCS-800 MHZ RADIOS
581014 Crime Awareness/Prevention 6,000 6,000 6,000 Totals $ 24,144,180 $ 24,144,180 $ 24,144,180

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 early childhood enrichment programs and youth programming; holiday celebrations and special events; contractual classes; senior services 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 6 community parks, 16 neighborhood parks, 22 mini parks and 72.5 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)
Program
Manager
Sr. Customer
Service Rep
(Parks)
(PT)
Front Desk
Attendant
(PT)
Facility
Attendants
(PT)
Sr. Management
Analyst
Aquatics
Maintenance
(PT)
94 General Fund City of San Marcos
PARKS AND RECREATION - #106161
Summary of Department Resources
FY 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 2,198,600 $ 2,363,176 $ 2,483,257 $ 2,682,246 $ 2,682,246 $ 2,682,246 Health Benefits 257,355 227,719 249,717 308,249 308,249 308,249 Retirement Benefits 155,664 141,780 144,065 170,807 170,807 170,807 Other Personnel Expenses 127,885 141,988 138,890 165,583 165,583 165,583 Personnel Services Subtotal 2,739,504 2,874,663 3,015,929 3,326,885 3,326,885 3,326,885

Operating Expenses
Contractual Services 679,743 848,218 841,918 814,525 814,525 814,525 Supplies & Services 230,757 278,147 295,242 277,725 283,725 283,725 Repair & Maintenance 17,506 18,133 20,600 21,700 21,700 21,700 Utilities 2,806 4,303 4,200 4,200 4,200 4,200 Capital Expenditures (Non CIP) 6,047 23,219 18,000 23,000 23,000 23,000 Debt Service - - - - - -
Other Operating Expenses 14,183 19,270 28,142 21,930 21,930 21,930 Operating Expenses Subtotal 951,042 1,191,290 1,208,102 1,163,080 1,169,080 1,169,080

TOTAL EXPENDITURES 3,690,546 4,065,953 4,224,031 4,489,965 4,495,965 4,495,965

REVENUES
Taxes & Special Assessments - - - - - -
Licenses & Permits - - - - - -
Intergovernmental 21,603 22,660 12,200 5,000 5,000 5,000 Charges for Services 2,442,470 2,537,292 2,714,726 2,818,650 2,818,650 2,818,650 Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 109,284 160,120 184,885 155,600 155,600 155,600 Other Financing Sources - - - - - -
TOTAL REVENUES 2,573,357 2,720,072 2,911,811 2,979,250 2,979,250 2,979,250

NET GENERAL FUND COST $ 1,117,189 $ 1,345,881 $ 1,312,220 $ 1,510,715 $ 1,516,715 $ 1,516,715

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 95
PARKS AND RECREATION - #106161
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,395,728 $ 1,395,728 $ 1,395,728 511001 Overtime 24,050 24,050 24,050
511004 Vacation Payoff 39,690 39,690 39,690
511005 Sick Leave Payoff 45,150 45,150 45,150
511006 Stipends 14,833 14,833 14,833
511007 Auto Allowance 4,704 4,704 4,704
511009 Bilingual Pay 5,940 5,940 5,940
511100 Salary & Wages (Part-Time) 1,152,151 1,152,151 1,152,151 512000 Social Security 86,560 86,560 86,560
512001 Medicare 37,907 37,907 37,907
512004 Health Insurance 308,249 308,249 308,249 512010 PERS 141,834 141,834 141,834
512012 PARS 21,890 21,890 21,890
512013 EBAP 33,789 33,789 33,789
512015 RHS 7,327 7,327 7,327
512021 Deferred Compensation Retirement Plan 7,083 7,083 7,083 521002 Other Contract Services 804,625 804,625 804,625 22511 Senior center 39,500
33009 Lighting fees 8,500
33010 City wide special events 6,300
33016 Aventure day camp 16,000
33023 Spring egg scramble & breakfast 3,200
33024 Tree lighting & breakfast 3,575
33033 Youth physical education 198,000
33034 Youth instructors 131,000
33035 Adult physical education 30,200
33038 Dance/culture 81,500
33047 Active net fees 105,000
33051 Summer concerts 11,500
33053 Outdoor adventures 750
61007 Supplies and signage for 4th of july 54,100
61022 Sports park improvements 115,500
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 12,000 18,000 18,000
Water dispensers CC & SAC, general office supplies 18,000 531012 Aquatic Supplies 3,000 3,000 3,000

531013 Aquatic Chemicals 35,500 35,500 35,500

531014 Sport Supplies 40,000 40,000 40,000
531015 Special Event Supplies 41,200 41,200 41,200 22511 Senior center 8,000
33010 City wide special events 6,500
33020 Youth commission 3,600
33023 Spring egg scramble & breakfast 5,200
33024 Tree lighting & breakfast 6,300
33051 Summer concerts 1,200
33052 Juried art fair 1,700
33053 Outdoor adventures 1,200
33056 Nature center 1,500
33057 Halloween events 3,000
61007 Supplies and signage for 4th of july 2,600
96 General Fund City of San Marcos
PARKS AND RECREATION - #106161
Expenditure Detail (continued)
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
Other Special Event Supplies 400
531016 Program Supplies 50,800 50,800 50,800
22511 Movie matinees, coffee supplies, bingo prizes, etc 6,000 33013 Aquatics 2,800
33014 Preschoolers raa 20,000
33016 Aventure day camp 15,000
33053 Outdoor adventures 3,100
33054 Community garden 900
33056 Nature center 3,000
-
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 5,000 5,000 5,000 532001 Memberships & Subscriptions 14,225 14,225 14,225 33010 City wide special events 6,800
33013
Association of Aquatic Professionals, San Diego
Aquatic Council, and ARC- Learn to Swim License 900
33014 Preschoolers raa 4,000
33053 Outdoor adventures 50
Other Memberships & Subscriptions 2,475
532013 Promotional Services 6,500 6,500 6,500
532017 Taxi Vouchers 50,000 50,000 50,000
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 18,500 18,500 18,500 551000 Electric & Gas 4,200 4,200 4,200
33009 Sports fees
561000 Capital Equipment 23,000 23,000 23,000
33013 Chairs, tables, and chase lounges for the pools 5,000 Other Capital Equipment 18,000
571003 Coop Agreement Expense 2,000 2,000 2,000 Use of Palomar College sports facilities
581000 Travel & Training 11,005 11,005 11,005
22511 Senior Center CPR 280
33013 Aquatics 9,250
33014 Preschoolers raa 1,050
33053 Outdoor adventures 425
581040 Permit Fees 8,925 8,925 8,925
22511 Senior center 2,200
33010 SWANK permit fees 2,600
33013 Aquatics 3,000
33023 Spring egg scramble & breakfast 375
33024 Tree lighting & breakfast 375
61007 Supplies and signage for 4th of july 375
Totals $ 4,489,965 $ 4,495,965 $ 4,495,965
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 2,284,844 2,395,249 2,653,430 2,699,047 2,699,047 2,699,047 Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property (67,353) 47,142 164,701 70,000 70,000 70,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 2,217,491 2,442,391 2,818,131 2,769,047 2,769,047 2,769,047

OPERATING EXPENDITURES
Salaries & Wages 1,128,572 - 1,613 - - -
Health Benefits 221,851 - 200 - - -
Retirement Benefits 105,731 - 178 - - -
Other Personnel Expenses 108,967 - 173 - - - Contractual Services 187,500 182,518 377,020 541,050 541,050 541,050 Supplies & Services 254,030 151,773 215,000 215,000 215,000 215,000 Repair & Maintenance 59,013 50,081 50,050 50,000 50,000 50,000 Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 2,065,664 384,372 644,234 806,050 806,050 806,050

CIP PROJECT EXPENDITURES - 607,483 110,000 - - -

TOTAL EXPENDITURES 2,065,664 991,855 754,234 806,050 806,050 806,050

REVENUE OVER/(UNDER) EXPENDITURES 151,827 1,450,536 2,063,897 1,962,997 1,962,997 1,962,997

FUND BALANCE
Beginning Balance - July 1 3,037,437 3,189,264 4,639,800 6,703,697 6,703,697 6,703,697 Revenue Over/(Under) Expenditures 151,827 1,450,536 2,063,897 1,962,997 1,962,997 1,962,997 Ending Balance - June 30 3,189,264 4,639,800 6,703,697 8,666,694 8,666,694 8,666,694

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 2,641,468 3,791,468 3,613,985 5,904,985 5,904,985 5,904,985 CIP New Appropriations 1,150,000 430,000 2,401,000 2,704,000 2,704,000 2,704,000 CIP Appropriation Adjustments - - - - - Capital Projects - Ending Balance 3,791,468 3,613,985 5,904,985 8,608,985 8,608,985 8,608,985

AVAILABLE FUND BALANCE - JUNE 30 $ (602,204) $ 1,025,815 $ 798,712 $ 57,709 $ 57,709 $ 57,709

*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. 100 Other Restricted Funds City of San Mar cos
GAS TAX FUND - #200
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521012 Contract Maintenance Services $ 541,050 $ 541,050 $ 541,050 Thermal Plastic Work 35,000
Guardrail Repair & Replacement 20,000
Radar Feedback Sign/RRFB and Vandalism Repair &
Replacement 25,750
Install New Streetlights 10,300
Storm Drain Repairs 450,000
531009 Construction Materials 215,000 215,000 215,000 544000 Sign Maintenance 50,000 50,000 50,000
Totals $ 806,050 $ 806,050 $ 806,050
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 133,595 122,325 125,000 125,000 125,000 125,000 Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property (24,203) 17,919 56,232 21,000 21,000 21,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 109,392 140,244 181,232 146,000 146,000 146,000

OPERATING EXPENDITURES
Salaries & Wages - - - 23,414 23,414 23,414 Health Benefits - - - 2,058 2,058 2,058
Retirement Benefits - - - 2,257 2,257 2,257 Other Personnel Expenses - - - 2,365 2,365 2,365 Contractual Services 37,062 67,932 257,252 185,000 185,000 185,000 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 37,062 67,932 257,252 215,094 215,094 215,094

CIP PROJECT EXPENDITURES 64,761 1,959 1,500 - - -

TOTAL EXPENDITURES 101,823 69,891 258,752 215,094 215,094 215,094

REVENUE OVER/(UNDER) EXPENDITURES 7,569 70,353 (77,520) (69,094) (69,094) (69,094)

FUND BALANCE
Beginning Balance - July 1 1,208,992 1,216,561 1,286,914 1,209,394 1,209,394 1,209,394 Revenue Over/(Under) Expenditures 7,569 70,353 (77,520) (69,094) (69,094) (69,094) Ending Balance - June 30 1,216,561 1,286,914 1,209,394 1,140,300 1,140,300 1,140,300

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 626,230 561,469 522,010 520,510 520,510 520,510 CIP New Appropriations - (37,500) - - - - CIP Appropriation Adjustments - - - - - - Capital Projects - Ending Balance 561,469 522,010 520,510 520,510 520,510 520,510

AVAILABLE FUND BALANCE - JUNE 30 $ 655,092 $ 764,904 $ 688,884 $ 619,790 $ 619,790 $ 619,790

*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. 102 Other Restricted Funds City of San Marcos
TRAFFIC SAFETY FUND - #201
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 23,414 $ 23,414 $ 23,414 512000 Social Security 1,491 1,491 1,491
512001 Medicare 349 349 349
512004 Health Insurance 2,058 2,058 2,058
512010 PERS 2,140 2,140 2,140
512013 EBAP 525 525 525
512021 Deferred Compensation Retirement Plan 117 117 117 521001 Consulting Services 100,000 100,000 100,000 521002 Other Contract Services 85,000 85,000 85,000 Totals $ 215,094 $ 215,094 $ 215,094
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 530,080 $ 528,918 $ 525,000 $ 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 772,502 660,000 660,000 660,000 660,000 660,000 TOTAL REVENUES 1,302,627 1,188,918 1,185,000 1,190,000 1,190,000 1,190,000

OPERATING EXPENDITURES
Salaries & Wages 128,594 205,114 195,762 245,632 245,632 245,632 Health Benefits 18,516 30,859 33,731 41,630 41,630 41,630 Retirement Benefits 12,358 17,131 21,873 31,140 31,140 31,140 Other Personnel Expenses 11,869 13,936 19,321 24,860 24,860 24,860 Contractual Services 745,361 977,106 949,497 993,699 993,699 993,699 Supplies & Services - 1,134 1,384 1,384 1,384 1,384 Repair & Maintenance 695 5,337 5,700 3,000 3,000 3,000 Utilities 450,840 328,974 360,292 377,209 377,209 377,209 Capital Expenditures (Non CIP) - - - - - - Debt Service 25,502 25,502 25,502 25,502 25,502 25,502 Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 1,393,735 1,605,093 1,613,062 1,744,056 1,744,056 1,744,056

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 1,393,735 1,605,093 1,613,062 1,744,056 1,744,056 1,744,056

REVENUE OVER/(UNDER) EXPENDITURES (91,108) (416,175) (428,062) (554,056) (554,056) (554,056)

FUND BALANCE
Beginning Balance - July 1 19,134 (71,974) (488,149) (916,211) (916,211) (916,211) Revenue Over/(Under) Expenditures (91,108) (416,175) (428,062) (554,056) (554,056) (554,056) Ending Balance - June 30 (71,974) (488,149) (916,211) (1,470,267) (1,470,267) (1,470,267)

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

AVAILABLE FUND BALANCE - JUNE 30 $ (71,974) $ (488,149) $ (916,211) $ (1,470,267) $ (1,470,267) $ (1,470,267) 104 Other Restricted Funds City of San Marcos
LIGHTING & LANDSCAPING MAINTENANCE DISTRICT FUND - #202 Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 238,676 $ 238,676 $ 238,676 511006 Stipends 3,318 3,318 3,318
511007 Auto Allowance 2,138 2,138 2,138
511009 Bilingual Pay 1,500 1,500 1,500
512000 Social Security 15,147 15,147 15,147
512001 Medicare 3,758 3,758 3,758
512004 Health Insurance 41,630 41,630 41,630
512010 PERS 29,923 29,923 29,923
512013 EBAP 4,998 4,998 4,998
512015 RHS 957 957 957
512021 Deferred Compensation Retirement Plan 1,217 1,217 1,217 521001 Consulting Services 2,483 2,483 2,483
521006 Administrative Fees 1,500 1,500 1,500
LMD-A Consulting Special Tax District Administration
521012 Contract Maintenance Services 989,716 989,716 989,716 LMD-A Discovery Hills- Landscape Maintenance 382,536
LMD-A Discovery Hills - Hardscape Maint & Repairs 2,000 LMD-A Discovery Hills - Engineered Wood Fiber 4,000
LMD-A Discovery Hills- Tree Trimming 5,000
LMD-B The Laurels - Engineered Wood Fiber 1,500
LMD-B Slope Restoration & Fuel Management 13,000
LMD-B The Laurels- Tree Trimming 5,000
LMD-B The Laurels- Landscape Maintenance 139,340
LMD-C Santa Fe Hills - Engineered Wood Fiber 2,500
LMD-C Santa Fe Hills - Tree Trimming 5,000
LMD-C Santa Fe Hills - Landscape Maintenance 185,844
LMD-D Twin Oaks Valley Ranch I- Landscape Maintenance 13,306 LMD-D Twin Oaks Valley Ranch I-Tree Trimming 5,000
LMD-E Summer Hill - Engineered Wood Fiber 3,000
LMD-E Summer Hill - Tree Trimming 5,000
LMD-E Summer Hill- Landscape Maintenance 23,655
LMD-F Mixed Median & Parkway Areas- Landscape Maintenance 164,821 LMD-F Mixed Median & Parkway Areas- Tree Trimming 5,000 LMD-G Discovery Meadows - Tree Trimming 2,500
LMD-G Discovery Meadows - Landscape Maintenance 21,714 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 3,000 3,000 3,000
551000 Electric & Gas 27,471 27,471 27,471
LMD-A Discovery hills 22,712
LMD-B The Laurels 1,082
LMD-C Santa fe hills 1,298
LMD-D Twin oaks valley ranch 216
LMD-E Summer Hill 324
LMD-F Mixed median & pkwy areas 1,839
551001 Electric-Street Lighting 56,650 56,650 56,650 City of San Marcos Other Restricted Funds 105
LIGHTING & LANDSCAPING MAINTENANCE DISTRICT FUND - #202 Expenditure Detail (continued)
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
552000 Water 293,088 293,088 293,088
LMD-A Discovery hills 16,223
LMD-B The Laurels 75,705
LMD-C Santa fe hills 113,558
LMD-D Twin oaks valley ranch 37,853
LMD-E Summer Hill 32,445
LMD-F Mixed median & pkwy areas 17,304
571002 Principal-Other 23,254 23,254 23,254
572002 Interest-Other 2,248 2,248 2,248
Totals $ 1,744,056 $ 1,744,056 $ 1,744,056

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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
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 (293,250) 288,477 630,079 100,000 100,000 100,000 Developer Fees 3,189,900 3,078,300 700,000 1,000,000 1,000,000 1,000,000 Miscellaneous Revenues - - - - - -
Other Financing Sources 142,500 142,500 - - - - TOTAL REVENUES 3,039,150 3,509,277 1,330,079 1,100,000 1,100,000 1,100,000

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 3,775,298 4,989,279 3,330,000 1,500,000 1,500,000 1,500,000 TOTAL OPERATING EXPENDITURES 3,777,362 4,989,279 3,333,500 1,503,500 1,503,500 1,503,500

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 3,777,362 4,989,279 3,333,500 1,503,500 1,503,500 1,503,500

REVENUE OVER/(UNDER) EXPENDITURES (738,212) (1,480,002) (2,003,421) (403,500) (403,500) (403,500)

FUND BALANCE
Beginning Balance - July 1 17,226,580 16,488,368 15,008,366 13,004,945 13,004,945 13,004,945 Revenue Over/(Under) Expenditures (738,212) (1,480,002) (2,003,421) (403,500) (403,500) (403,500) Ending Balance - June 30 16,488,368 15,008,366 13,004,945 12,601,445 12,601,445 12,601,445

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

AVAILABLE FUND BALANCE - JUNE 30 $ 16,458,368 $ 14,978,366 $ 12,974,945 $ 12,571,445 $ 12,571,445 $ 12,571,445

*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. 108 Other Restricted Funds City of San Marcos
CITY AFFORDABLE HOUSING FUND - #203
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521001 Consulting Services $ 3,500 $ 3,500 $ 3,500 581017 Developer Loan 1,500,000 1,500,000 1,500,000 Mariposa II Phase II
Totals $ 1,503,500 $ 1,503,500 $ 1,503,500
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 8,190,225 $ 8,813,555 $ 9,168,000 $ 9,478,000 $ 9,478,000 $ 9,478,000 Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - 25 - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property (399,307) 252,250 858,820 300,000 300,000 300,000 Developer Fees - - - - - -
Miscellaneous Revenues - 140 - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 7,790,918 9,065,970 10,026,820 9,778,000 9,778,000 9,778,000

OPERATING EXPENDITURES
Salaries & Wages 1,158,298 1,491,784 1,597,697 1,576,710 1,576,710 1,576,710 Health Benefits 200,768 260,935 302,257 324,231 324,231 324,231 Retirement Benefits 108,061 124,037 181,671 200,752 200,752 200,752 Other Personnel Expenses 105,632 99,012 160,835 164,185 164,185 164,185 Contractual Services 2,235,038 3,023,908 3,433,239 3,925,469 3,925,469 3,925,469 Supplies & Services 70,652 86,580 101,916 148,913 148,913 148,913 Repair & Maintenance 396,808 192,576 415,546 416,653 416,653 416,653 Utilities 1,838,269 1,467,095 1,617,180 1,713,844 1,713,844 1,713,844 Capital Expenditures (Non CIP) - - - - - - Debt Service 71,465 71,464 71,465 71,465 71,465 71,465 Other Operating Expenses 720,708 751,890 958,800 958,800 958,800 958,800 TOTAL OPERATING EXPENDITURES 6,905,699 7,569,281 8,840,606 9,501,022 9,501,022 9,501,022

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 6,905,699 7,569,281 8,840,606 9,501,022 9,501,022 9,501,022

REVENUE OVER/(UNDER) EXPENDITURES 885,219 1,496,689 1,186,214 276,978 276,978 276,978

FUND BALANCE
Beginning Balance - July 1 16,784,147 17,669,366 19,166,055 20,352,269 20,352,269 20,352,269 Revenue Over/(Under) Expenditures 885,219 1,496,689 1,186,214 276,978 276,978 276,978 Ending Balance - June 30 17,669,366 19,166,055 20,352,269 20,629,247 20,629,247 20,629,247

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 2,156 2,156 - - - - CIP New Appropriations - - - - - -
CIP Appropriation Adjustments - - - - - -
Capital Projects - Ending Balance 2,156 2,156 - - - -

AVAILABLE FUND BALANCE - JUNE 30 $ 17,667,210 $ 19,163,899 $ 20,352,269 $ 20,629,247 $ 20,629,247 $ 20,629,247

*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. 110 Other Restricted Funds City of San Marcos
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail
FY 2024-25 BUDGET
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 1,536,317 $ 1,536,317 $ 1,536,317 511002 Holiday Pay 425 425 425
511006 Stipends 19,698 19,698 19,698
511007 Auto Allowance 5,156 5,156 5,156
511008 Uniform Allowance 2,496 2,496 2,496
511009 Bilingual Pay 12,618 12,618 12,618
512000 Social Security 100,146 100,146 100,146 512001 Medicare 24,224 24,224 24,224
512004 Health Insurance 324,231 324,231 324,231 512010 PERS 191,213 191,213 191,213
512011 PERS-Fire 1,739 1,739 1,739
512013 EBAP 36,645 36,645 36,645
512015 RHS 3,084 3,084 3,084
512016 RHS-Fire 86 86 86
512021 Deferred Compensation Retirement Plan 7,800 7,800 7,800 521001 Consulting Services 16,992 16,992 16,992 F-01 Rose Ranch 103
F-02 Bel Esprit 52
F-03 Rancho Vera Cruz 72
F-04 Santa fe hills 144
F-06 Twin Oaks valley ranch 82
F-08 Tesoro 134
F-09 San Elijo hills 1,277
F-10 Buena Vida 134
F-11 Rancho Dorado 103
F-12 Twin Oaks Estates 103
F-13 Dove Glen 103
F-14 Cedar Hills 103
F-15 Park Lane 103
F-16 Willow Creek 72
F-17 Chapman trail 103
F-20 KRC Rock 62
F-21 Richland Estates 103
F-22 Olive Hills 103
F-23 University commons 155
F-24 Rancho Coronado 155
F-25 Glen park 103
F-26 Loma Alta 103
F-27 Pinehurst 103
F-28 Rosemont Estates 165
F-29 Walnut hills 155
F-30 Chesapeake 124
F-32 Vallecitos Ridge 124
F-33 Rosemont Village 175
F-34 Joy Court 144
F-35 Carriage walk 134
F-36 Crescent court 206
F-38 Venzano 206
F-39 Rancho Santalina 206
F-41 Grand plaza 103
F-44 Windy point 309
F-45 Arbor ranch 206
F-47 Autumn terrace 103
F-48 Sierra madre academy 196
F-49 CVS Las Posas 185
City of San Marcos Other Restricted Funds 111
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2024-25 BUDGET
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
F-51 Campus Pointe 134
F-52 Westlake Village 155
F-53 Armorlite corridor 309
F-55 Rancho Tesoro 103
Z-B Traffic signals 2,575
Z-C Median/pkwy landscaping 4,000
Z-D Citywide parks 3,100
Z-E Citywide trails 300
521006 Administrative Fees 20,000 20,000 20,000 521012 Contract Maintenance Services 3,888,477 3,888,477 3,888,477 F-01 Rose Ranch 13,398
F-01 Rose Ranch - Tree Trimming 3,500
F-02 Bel Esprit 5,082
F-02 Bel Esprit - Weed Abatement 28,000
F-03 Rancho Vera Cruz 49,203
F-03 Rancho Vera Cruz - Weed Abatement 8,000
F-04 Santa Fe Hills 128,354
F-04 Santa Fe Hills - Tree Trimming 7,500
F-04 Santa Fe Hills - Weed Abatement 18,000
F-05 Ashbrook - Weed Abatement 5,500
F-06 Twin Oaks Valley Ranch 99,792
F-06 Twin Oaks Valley Ranch - Tree Trimming 12,500
F-08 Tesoro 106,029
F-08 Tesoro - Tree Trimming 5,000
F-09 Ball Fields: Field Maintenance 2,323
F-10 Buena Vida 20,790
F-10 Buena Vida - Tree Trimming 2,500
F-11 Rancho Dorado 91,394
F-11 Rancho Dorado - Tree Trimming 5,000
F-12 Twin Oaks Estates 12,936
F-12 Twin Oaks Estates - Tree Trimming 5,000
F-13 Dove Glen 11,088
F-14 Cedar Hills 30,113
F-14 Cedar Hills - Weed Abatement 1,500
F-15 Park Lane 19,866
F-15 Park Lane - Tree Trimming 10,000
F-15 Park Lane - Weed Abatement 350
F-17 Chapman Trail 7,392
F-19 Stone Canyon 693
F-20 KRC Rock 1,617
F-21 Richland Estates 41,580
F-21 Richland Estates - Tree Trimming 5,000
F-22 Olive Hills 69,762
F-22 Olive Hills - Tree Trimming 3,800
F-23 University Commons 256,693
F-23 University Commons - Tree Trimming 12,500
F-24 Rancho Coronado 25,641
F-24 Rancho Coronado - Tree Trimming 7,500
F-25 Glen Park 13,398
F-25 Glen Park - Tree Trimming 8,800
F-26 Loma Alta 53,592
F-26 Loma Alta - Weed Abatement 22,500
F-27 Pinehurst 27,720
F-28 Rosemont Estates 24,486
F-28 Rosemont Estates - Tree Trimming 2,500
112 Other Restricted Funds City of San Marcos
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2024-25 BUDGET
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
F-29 Walnut Hills 88,935
F-29 Walnut Hills - Tree Trimming 8,800
F-30 Chesapeake 12,012
F-30 Chesapeake - Tree Trimming 2,500
F-32 Vallecitos Ridge 14,207
F-32 Vallecitos Ridge - Tree Trimming 2,500
F-33 Rosemont Village 16,632
F-33 Rosemont Village - Tree Trimming 2,500
F-34 Joy Court 28,644
F-35 Carriage Walk 16,632
F-35 Carriage Walk - Tree Trimming 2,500
F-36 Crescent Court 19,866
F-36 Crescent Court - Tree Trimming 5,000
F-38 Venzano 26,103
F-39 Rancho Santalina 85,932
F-40 Starling At Rock Springs 3,234
F-41 Grand Plaza 12,012
F-42 Twin Oaks Town Center 5,082
F-44 Windy Point 11,550
F-45 Arbor Ranch 83,160
F-45 Arbor Ranch - Tree Trimming 5,000
F-46 Nordahl Medical Center 1,848
F-47 Autumn Terrace 14,322
F-47 Autumn Terrace - Tree Trimming 2,500
F-48 Sierra Madre Academy 5,544
F-49 CVS Las Posas 9,702
F-51 Campus Pointe 4,158
F-52 Westlake Village 12,474
F-53 Palomar Station 42,042
F-53 Palomar Station - Tree Trimming 6,300
F-55 Rancho Tesoro 90,470
F-55 Rancho Tesoro - Tree Trimming 15,000
F-56 Corner at Two Oaks 7,161
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 One-time project: Traffic Signal Blank Out Sign
Replacements 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 846,742
Z-C Citywide Median Tree Trimming 126,000
Z-D Ball Fields: Lighting 2,745
Z-D Ball Fields: Transition Project 4,182
Z-D Caretaker Residence Maintenance (Facilities) 1,625 Z-D Custodial Service: Parks 78,586
Z-D Electrical: Maintenance & Repairs 11,250
Z-D Irrigation: Backflow Maintenance 7,962
Z-D Irrigation: Well Maintenance 13,750
Z-D Landscape Maintenance 115,246
Z-D Landscape: Woodland Park Pond Maintenance 3,750
City of San Marcos Other Restricted Funds 113
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2024-25 BUDGET
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
Z-D Paint & Coating Maintenance 375
Z-D Pest Control Services (Facilities) 1,250
Z-D Pest Management Services 2,375
Z-D Playgrounds: Engineered Wood Fiber 14,375
Z-D Playgrounds: Maintenance & Repairs 1,488
Z-D Plumbing Repairs, as needed (Facilities) 6,250
Z-D Pool Maintenance (Facilities) 12,500
Z-D Portable Toilet Service 6,250
Z-D Portable Toilets (Facilities) 2,000
Z-D Sportsfield & Arena Maintenance 1,250
Z-D Tree Trimming & Maintenance 5,000
Z-E Hardscape: Trail Asphalt Maintenance & Repairs 2,500 Z-E Landscape: Trail Maintenance 62,785
531004 Janitorial Services 77,658 77,658 77,658 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 12,581 12,581 12,581 Z-D BMP Materials - All Other Parks 3,125
Z-D BMP Materials - Bradley Park 1,331
Z-D Citywide Park Dog Waste Supplies 1,250
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 4,391 4,391 4,391
Z-B Traffic signals 4,000
Z-D Citywide parks 391
532001 Memberships & Subscriptions 10,052 10,052 10,052 F-11 Rancho Dorado - Irrigation Controller Service 486 F-14 Cedar Hills - Irrigation Controller Service 203
F-22 Olive Hills - Irrigation Controller Service 527
F-23 University Commons - Irrigation Controller Service 1,013 F-25 Glen Park - Irrigation Controller Service 324
F-26 Loma Alta - Irrigation Controller Service 162
F-27 Pinehurst - Irrigation Controller Service 324
F-29 Walnut Hills - Irrigation Controller Service 648 F-32 Vallecitos Ridge - Irrigation Controller Service 324 F-35 Carriage Walk - Irrigation Controller Service 162 F-39 Rancho Santalina - Irrigation Controller Service 405 F-53 Palomar Station - Irrigation Controller Service 365 F-54 University District - Irrigation Controller Service 162 F-55 Rancho Tesoro - Irrigation Controller Service 486 F-56 Corner at Two Oaks - Irrigation Controller Service 486 Z-C Median & Parkways: Irrigation Controller Service 3,888 Z-D Citywide Parks: Irrigation Controller Service 87
532010 Equipment Rental 644 644 644
541000 Building Repair & Maintenance 6,045 6,045 6,045 Z-D Citywide Drinking Fountain Replacement 1,000
Z-D Citywide Park Fence repair 2,545
Z-D Citywide Park Site furniture 1,250
Z-D Citywide Playground Replacement Materials 1,250
541006 Pool Repair & Maintenance 1,482 1,482 1,482 114 Other Restricted Funds City of San Marcos
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2024-25 BUDGET
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
Z-D Pool Repair and Maintenance Materials (Facilities) 1,482 544000 Sign Maintenance 886 886 886
Z-D Parks Sign Maintenance 500
Z-E Citywide Trails 386
544001 Traffic Signal Maintenance 371,525 371,525 371,525 Z-B Materials and Supplies 31,525
Z-B Traffic Signal Batteries 145,000
Z-B Traffic Signal Knockdown Cabinet Replacements 80,000 Z-B Traffic Signal Labeling Materials 3,000
Z-B Utility Power Supply Replacements 112,000
544002 Street Lighting 25,000 25,000 25,000
Z-A Street Lighting (Materials and Supplies) 25,000
544004 Tree & Landscape 9,215 9,215 9,215
Z-D Trees & Shrubs 9,215
544005 Irrigation Systems 2,500 2,500 2,500
Z-D Citywide Park Maintenance supplies
551000 Electric & Gas 147,290 147,290 147,290
551001 Electric-Street Lighting 160,604 160,604 160,604 F-47 Autumn terrace 1,854
Z-A Street lighting 158,750
551002 Electric-Traffic Signals 132,870 132,870 132,870 552000 Water 1,273,080 1,273,080 1,273,080
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 $ 9,501,022 $ 9,501,022 $ 9,501,022
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 64,968 100,781 113,208 114,061 114,061 114,061 Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues 21,839 26,651 26,424 26,500 26,500 26,500 Other Financing Sources 183,000 171,000 171,000 171,000 171,000 171,000 TOTAL REVENUES 269,807 298,432 310,632 311,561 311,561 311,561

OPERATING EXPENDITURES
Salaries & Wages 157,138 154,618 164,986 186,245 186,245 186,245 Health Benefits 26,467 26,980 30,028 31,917 31,917 31,917 Retirement Benefits 13,086 11,929 14,055 14,809 14,809 14,809 Other Personnel Expenses 11,580 8,674 12,653 14,438 14,438 14,438 Contractual Services 63,257 70,323 51,000 65,000 65,000 65,000 Supplies & Services 67,772 83,655 85,176 113,490 113,490 113,490 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 339,300 356,179 357,898 425,899 425,899 425,899

REVENUE OVER/(UNDER) EXPENDITURES (69,493) (57,747) (47,266) (114,338) (114,338) (114,338)

FUND BALANCE
Beginning Balance - July 1 (14,383) (83,876) (141,623) (188,889) (188,889) (188,889) Revenue Over/(Under) Expenditures (69,493) (57,747) (47,266) (114,338) (114,338) (114,338) Ending Balance - June 30 (83,876) (141,623) (188,889) (303,227) (303,227) (303,227)

RESERVED FUND BALANCE
Senior Nutrition Grant Program - - - - - -

AVAILABLE BALANCE - JUNE 30 $ (83,876) $ (141,623) $ (188,889) $ (303,227) $ (303,227) $ (303,227) 116 Other Restricted Funds City of San Marcos
SENIOR NUTRITION GRANT FUND - #206
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 116,675 $ 116,675 $ 116,675 511006 Stipends 1,570 1,570 1,570
511009 Bilingual Pay 1,260 1,260 1,260
511100 Salary & Wages (Part-Time) 66,740 66,740 66,740 512000 Social Security 7,662 7,662 7,662
512001 Medicare 2,760 2,760 2,760
512004 Health Insurance 31,917 31,917 31,917
512010 PERS 12,943 12,943 12,943
512012 PARS 1,268 1,268 1,268
512013 EBAP 3,360 3,360 3,360
512015 RHS 656 656 656
512021 Deferred Compensation Retirement Plan 598 598 598 521002 Other Contract Services 65,000 65,000 65,000 55059 Senior transportation 65,000
531016 Program Supplies 15,750 15,750 15,750
55060 Nutrition program raw food 15,750
532012 Nutrition Meals 97,740 97,740 97,740
Totals $ 425,899 $ 425,899 $ 425,899
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 1,656,257 761,196 1,562,160 710,208 710,208 710,208 Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property - - - - - -
Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 1,656,257 761,196 1,562,160 710,208 710,208 710,208

OPERATING EXPENDITURES
Salaries & Wages 85,026 96,767 69,979 128,325 128,325 128,325 Health Benefits 9,622 14,787 20,000 40,244 40,244 40,244 Retirement Benefits 6,208 7,363 7,618 12,158 12,158 12,158 Other Personnel Expenses 4,996 5,378 6,360 12,006 12,006 12,006 Contractual Services 125,665 136,556 141,531 141,531 141,531 141,531 Supplies & Services 208 80 1,500 1,500 1,500 1,500 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 390,530 156,224 90,500 - - - TOTAL OPERATING EXPENDITURES 622,255 417,155 337,488 335,764 335,764 335,764

CIP PROJECT EXPENDITURES 994,782 344,173 - - - -

TOTAL EXPENDITURES 1,617,037 761,328 337,488 335,764 335,764 335,764

REVENUE OVER/(UNDER) EXPENDITURES 39,220 (132) 1,224,672 374,444 374,444 374,444

FUND BALANCE
Beginning Balance - July 1 483,078 522,298 522,166 1,746,838 1,746,838 1,746,838 Revenue Over/(Under) Expenditures 39,220 (132) 1,224,672 374,444 374,444 374,444 Ending Balance - June 30 522,298 522,166 1,746,838 2,121,282 2,121,282 2,121,282

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 1,749,931 1,284,060 1,553,918 2,071,068 2,071,068 2,071,068 CIP New Appropriations 528,911 614,031 517,150 100,000 100,000 100,000 CIP Appropriation Adjustments - - - - - -
Capital Projects - Ending Balance 1,284,060 1,553,918 2,071,068 2,171,068 2,171,068 2,171,068

AVAILABLE FUND BALANCE - JUNE 30 $ (761,762) $ (1,031,752) $ (324,230) $ (49,786) $ (49,786) $ (49,786)

*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. 118 Other Restricted Funds City of San Marcos
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND - #207
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 124,086 $ 124,086 $ 124,086 511006 Stipends 518 518 518
511007 Auto Allowance 238 238 238
511009 Bilingual Pay 90 90 90
511100 Salary & Wages (Part-Time) 3,393 3,393 3,393 512000 Social Security 7,633 7,633 7,633
512001 Medicare 1,905 1,905 1,905
512004 Health Insurance 40,244 40,244 40,244
512010 PERS 11,471 11,471 11,471
512012 PARS 64 64 64
512013 EBAP 2,468 2,468 2,468
512021 Deferred Compensation Retirement Plan 623 623 623 521001 Consulting Services 141,531 141,531 141,531 Other Public Services 5,000
Non-Profit Coordination 106,531
Fair Housing Services/Testing/Outreach 30,000
532002 Legal & Other Advertising 1,500 1,500 1,500 Public Hearing Notices
Totals $ 335,764 $ 335,764 $ 335,764
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 26,104 $ 24,434 $ 24,000 $ 25,000 $ 25,000 $ 25,000 Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property (2,969) 1,915 6,448 2,000 2,000 2,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 23,135 26,349 30,448 27,000 27,000 27,000

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 2,661 5,842 24,450 24,450 24,450 24,450 Supplies & Services - - 500 500 500 500
Repair & Maintenance - - - - - -
Utilities 1,130 1,098 1,070 1,070 1,070 1,070 Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 3,791 6,940 26,020 26,020 26,020 26,020

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 3,791 6,940 26,020 26,020 26,020 26,020

REVENUE OVER/(UNDER) EXPENDITURES 19,344 19,409 4,428 980 980 980

FUND BALANCE
Beginning Balance - July 1 117,805 137,149 156,558 160,986 160,986 160,986 Revenue Over/(Under) Expenditures 19,344 19,409 4,428 980 980 980 Ending Balance - June 30 137,149 156,558 160,986 161,966 161,966 161,966

RESERVED FUND BALANCE
Street Maintenance - - - - - -

AVAILABLE FUND BALANCE - JUNE 30 $ 137,149 $ 156,558 $ 160,986 $ 161,966 $ 161,966 $ 161,966 120 Other Restricted Funds City of San Marcos
CENTER DR MAINTENANCE DISTRICT FUND - #211
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521006 Administrative Fees $ 2,500 $ 2,500 $ 2,500 Consulting special tax district administation 2,500
521012 Contract Maintenance Services 21,950 21,950 21,950 VTC-A Street maintenance Center dr (Nordahl to ave ric) 7,000 VTC-B Street maintenance Center dr (Ave ric to pub term) 5,000 VTC-C Nordahl/Center dr. 2,750
VTC-D Nordahl/Montiel 1,900
VTC-E Center drive/Ave Ricardo 5,300
531009 Construction Materials 500 500 500
551002 Electric-Traffic Signals 1,070 1,070 1,070 VTC-C Nordahl/Center dr. 290
VTC-D Nordahl/Montiel 80
VTC-E Center drive/Ave Ricardo 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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
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 34,434 - 13,000 13,000 13,000 13,000 Developer Fees - - - - - -
Miscellaneous Revenues 163,578 - 100,000 100,000 100,000 100,000 Other Financing Sources - - - - - -
TOTAL REVENUES 198,012 - 113,000 113,000 113,000 113,000

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 - - 200,000 200,000 200,000 200,000 TOTAL OPERATING EXPENDITURES - - 200,000 200,000 200,000 200,000

REVENUE OVER/(UNDER) EXPENDITURES 198,012 - (87,000) (87,000) (87,000) (87,000)

FUND BALANCE
Beginning Balance - July 1, restated 145,709 343,721 343,721 256,721 256,721 256,721 Revenue Over/(Under) Expenditures 198,012 - (87,000) (87,000) (87,000) (87,000) Ending Balance - June 30 343,721 343,721 256,721 169,721 169,721 169,721

AVAILABLE FUND BALANCE - JUNE 30 $ 343,721 $ 343,721 $ 256,721 $ 169,721 $ 169,721 $ 169,721 122 Other Restricted Funds City of San Marcos
CALHOME GRANT FUND - #214
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 745,326 $ 921,343 $ 931,000 $ 962,000 $ 962,000 $ 962,000 Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property (76,681) 56,008 166,271 61,000 61,000 61,000 Developer Fees - 2,554 3,000 3,000 3,000 3,000 Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 668,645 979,905 1,100,271 1,026,000 1,026,000 1,026,000

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 1,783 2,305 4,000 4,000 4,000 4,000 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - 106,784 - - - -
Other Operating Expenses - 5,458,856 - - - - TOTAL OPERATING EXPENDITURES 1,783 5,567,945 4,000 4,000 4,000 4,000

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 1,783 5,567,945 4,000 4,000 4,000 4,000

REVENUE OVER/(UNDER) EXPENDITURES 666,862 (4,588,040) 1,096,271 1,022,000 1,022,000 1,022,000

FUND BALANCE
Beginning Balance - July 1 3,054,258 3,721,120 (866,920) 229,351 229,351 229,351 Revenue Over/(Under) Expenditures 666,862 (4,588,040) 1,096,271 1,022,000 1,022,000 1,022,000 Ending Balance - June 30 3,721,120 (866,920) 229,351 1,251,351 1,251,351 1,251,351

AVAILABLE FUND BALANCE - JUNE 30 $ 3,721,120 $ (866,920) $ 229,351 $ 1,251,351 $ 1,251,351 $ 1,251,351 124 Other Restricted Funds City of San Marcos
CFD 2011-01 #215
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521006 Administrative Fees $ 4,000 $ 4,000 $ 4,000 Consulting special tax district administration
Totals $ 4,000 $ 4,000 $ 4,000
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits 168,945 185,691 130,000 180,000 180,000 180,000 Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property (31,576) 23,487 64,582 26,000 26,000 26,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 137,369 209,178 194,582 206,000 206,000 206,000

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 23,241 5,264 19,085 125,000 125,000 125,000 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 23,241 5,264 19,085 125,000 125,000 125,000

CIP PROJECT EXPENDITURES 115,137 79,914 - - - -

TOTAL EXPENDITURES 138,378 85,178 19,085 125,000 125,000 125,000

REVENUE OVER/(UNDER) EXPENDITURES (1,009) 124,000 175,497 81,000 81,000 81,000

FUND BALANCE
Beginning Balance - July 1 1,500,744 1,499,735 1,623,735 1,799,232 1,799,232 1,799,232 Revenue Over/(Under) Expenditures (1,009) 124,000 175,497 81,000 81,000 81,000 Ending Balance - June 30 1,499,735 1,623,735 1,799,232 1,880,232 1,880,232 1,880,232

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 783,410 668,273 588,359 588,359 588,359 588,359 CIP New Appropriations - - - - - -
CIP Appropriation Adjustments - - - - - -
Capital Projects - Ending Balance 668,273 588,359 588,359 588,359 588,359 588,359

AVAILABLE FUND BALANCE - JUNE 30 $ 831,462 $ 1,035,376 $ 1,210,873 $ 1,291,873 $ 1,291,873 $ 1,291,873

*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. 126 Other Restricted Funds City of San Marcos
PUBLIC, EDUCATIONAL, AND GOVERNMENTAL (PEG) FUND - #216 Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521002 Other Contract Services $ 125,000 $ 125,000 $ 125,000 Totals $ 125,000 $ 125,000 $ 125,000
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
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 (20,737) 15,469 42,997 18,000 18,000 18,000 Developer Fees 57,526 38,971 - 50,000 50,000 50,000 Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 36,789 54,440 42,997 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) 54,815 50,000 30,000 185,000 185,000 185,000 Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 54,815 50,000 30,000 185,000 185,000 185,000

REVENUE OVER/(UNDER) EXPENDITURES (18,026) 4,440 12,997 (117,000) (117,000) (117,000)

FUND BALANCE
Beginning Balance - July 1 984,359 966,333 970,773 983,770 983,770 983,770 Revenue Over/(Under) Expenditures (18,026) 4,440 12,997 (117,000) (117,000) (117,000) Ending Balance - June 30 966,333 970,773 983,770 866,770 866,770 866,770

AVAILABLE FUND BALANCE - JUNE 30 $ 966,333 $ 970,773 $ 983,770 $ 866,770 $ 866,770 $ 866,770 128 Other Restricted Funds City of San Marcos
ART IN PUBLIC PLACES FUND - #217
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 1,928,328 2,100,479 2,293,023 2,448,285 2,448,285 2,448,285 Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property (76,802) 44,733 193,973 70,000 70,000 70,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 1,851,526 2,145,212 2,486,996 2,518,285 2,518,285 2,518,285

TOTAL OPERATING EXPENDITURES - - - - - -

CIP PROJECT EXPENDITURES 290,148 942,229 20,000 - - -

TOTAL EXPENDITURES 290,148 942,229 20,000 - - -

REVENUE OVER/(UNDER) EXPENDITURES 1,561,378 1,202,983 2,466,996 2,518,285 2,518,285 2,518,285

FUND BALANCE
Beginning Balance - July 1 2,170,086 3,731,464 4,934,447 7,401,443 7,401,443 7,401,443 Revenue Over/(Under) Expenditures 1,561,378 1,202,983 2,466,996 2,518,285 2,518,285 2,518,285 Ending Balance - June 30 3,731,464 4,934,447 7,401,443 9,919,728 9,919,728 9,919,728

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 1,977,455 1,687,307 285,811 3,721,236 3,721,236 3,721,236 CIP New Appropriations - - 3,455,425 6,349,126 6,349,126 6,349,126 CIP Appropriation Adjustments - (459,267) - - - - Capital Projects - Ending Balance 1,687,307 285,811 3,721,236 10,070,362 10,070,362 10,070,362

AVAILABLE FUND BALANCE - JUNE 30 $ 2,044,157 $ 4,648,636 $ 3,680,207 $ (150,634) $ (150,634) $ (150,634)

*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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 381,590 557,917 320,000 320,000 320,000 320,000 Fines & Forfeitures - - - - - -
Use of Money & Property 1,654,188 1,650,670 2,514,937 1,656,000 1,656,000 1,656,000 Developer Fees - - - - - -
Miscellaneous Revenues 494 88,468 1,500 - - - Other Financing Sources - 7,245,000 297,811 - - - TOTAL REVENUES 2,036,272 9,542,055 3,134,248 1,976,000 1,976,000 1,976,000

OPERATING EXPENDITURES
Salaries & Wages 331,083 369,170 471,539 616,036 616,036 616,036 Health Benefits 31,082 49,702 74,420 86,138 86,138 86,138 Retirement Benefits 28,547 26,764 46,811 56,172 56,172 56,172 Other Personnel Expenses 26,098 25,825 38,360 52,547 52,547 52,547 Contractual Services 161,773 80,094 363,000 365,000 365,000 365,000 Supplies & Services 99 151 6,650 8,150 8,150 8,150 Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 24,508 19,702 1,108,400 14,513,793 14,513,793 14,513,793 TOTAL OPERATING EXPENDITURES 603,190 571,408 2,109,180 15,697,836 15,697,836 15,697,836

REVENUE OVER/(UNDER) EXPENDITURES 1,433,082 8,970,647 1,025,068 (13,721,836) (13,721,836) (13,721,836)

FUND BALANCE
Beginning Balance - July 1 23,718,764 25,151,846 34,122,493 35,147,561 35,147,561 35,147,561 Revenue Over/(Under) Expenditures 1,433,082 8,970,647 1,025,068 (13,721,836) (13,721,836) (13,721,836) Ending Balance - June 30 25,151,846 34,122,493 35,147,561 21,425,725 21,425,725 21,425,725

AVAILABLE FUND BALANCE - JUNE 30 $ 25,151,846 $ 34,122,493 $ 35,147,561 $ 21,425,725 $ 21,425,725 $ 21,425,725 132 Other Restricted Funds City of San Marcos
SAN MARCOS SUCCESSOR HOUSING AGENCY FUND - #250
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 577,106 $ 577,106 $ 577,106 511006 Stipends 2,687 2,687 2,687
511007 Auto Allowance 2,376 2,376 2,376
511009 Bilingual Pay 3,330 3,330 3,330
511100 Salary & Wages (Part-Time) 30,537 30,537 30,537 512000 Social Security 33,336 33,336 33,336
512001 Medicare 9,114 9,114 9,114
512004 Health Insurance 86,138 86,138 86,138
512010 PERS 52,676 52,676 52,676
512012 PARS 580 580 580
512013 EBAP 9,555 9,555 9,555
512015 RHS 542 542 542
512021 Deferred Compensation Retirement Plan 2,916 2,916 2,916 521000 City Attorney Services 40,000 40,000 40,000 Contract legal services
521001 Consulting Services 125,000 125,000 125,000 521002 Other Contract Services 125,000 125,000 125,000 Housing Support
521015 MH Rent Review/Litigation 75,000 75,000 75,000 Mobilehome Rent Review Litigation
531000 Office Supplies 100 100 100
531002 Postage 50 50 50
Postage for housing function only
532001 Memberships & Subscriptions 8,000 8,000 8,000 581000 Travel & Training 6,000 6,000 6,000

For housing staff, including SDHF roundtables, annual
conference; webinars, etc
581017 Developer Loan 14,489,393 14,489,393 14,489,393 Villa Serena II Phase II New Project Loan 7,244,393
North City Development 7,245,000
581030 Misc. Expenditures 18,400 18,400 18,400 Totals $ 15,697,836 $ 15,697,836 $ 15,697,836
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
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 566,947 606,272 413,436 401,943 401,943 401,943 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
Annual Replacement/Rehab Transfers - - - - - - TOTAL REVENUES 566,947 606,272 413,436 401,943 401,943 401,943

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services - - - - - -
Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - -
Debt Service 392,295 389,296 386,179 382,943 382,943 382,943 Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 392,295 389,296 386,179 382,943 382,943 382,943

REVENUE OVER/(UNDER) EXPENDITURES 174,652 216,976 27,257 19,000 19,000 19,000

FUND BALANCE
Beginning Balance - July 1, restated 433,866 608,518 825,494 852,751 852,751 852,751 Revenue Over/(Under) Expenditures 174,652 216,976 27,257 19,000 19,000 19,000 Ending Balance - June 30 608,518 825,494 852,751 871,751 871,751 871,751

RESERVED FUND BALANCE
Reserve for Debt Service 608,518 825,494 852,751 871,751 871,751 871,751

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

134 Other Restricted Funds City of San Marcos
LEASE REVENUE BONDS - #301
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
571000 Principal-Bonds $ 350,000 $ 350,000 $ 350,000 572000 Interest-Bonds 32,943 32,943 32,943
Totals $ 382,943 $ 382,943 $ 382,943
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
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 (790,616) 685,891 1,787,319 714,000 714,000 714,000 Developer Fees 6,547,318 6,204,217 7,234,276 6,286,000 6,286,000 6,286,000 Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 5,756,702 6,890,108 9,021,595 7,000,000 7,000,000 7,000,000

OPERATING EXPENDITURES
Salaries & Wages 36,828 17,305 81,342 85,766 85,766 85,766 Health Benefits 2,618 1,417 15,000 17,056 17,056 17,056 Retirement Benefits 2,995 1,337 7,615 8,082 8,082 8,082 Other Personnel Expenses 2,013 750 4,000 7,171 7,171 7,171 Contractual Services - - - - - -
Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - 6,300,000 - - - - TOTAL OPERATING EXPENDITURES 44,454 6,320,809 107,957 118,075 118,075 118,075

CIP PROJECT EXPENDITURES 235,738 11,704,213 4,750,000 - - -

TOTAL EXPENDITURES 280,192 18,025,022 4,857,957 118,075 118,075 118,075

REVENUE OVER/(UNDER) EXPENDITURES 5,476,510 (11,134,914) 4,163,638 6,881,925 6,881,925 6,881,925

FUND BALANCE
Beginning Balance - July 1, restated 40,903,881 46,380,391 35,245,477 39,409,115 39,409,115 39,409,115 Revenue Over/(Under) Expenditures 5,476,510 (11,134,914) 4,163,638 6,881,925 6,881,925 6,881,925 Ending Balance - June 30 46,380,391 35,245,477 39,409,115 46,291,040 46,291,040 46,291,040

RESERVED FUND BALANCE*
Flood Control 2,071,310 1,955,304 2,940,090 3,072,616 3,072,616 3,072,616 Circulation Element Streets 9,398,992 7,046,918 9,316,486 10,643,790 10,643,790 10,643,790 SR 78 Interchange Improvements 32,453,496 21,519,994 19,685,339 21,459,465 21,459,465 21,459,465 Parks/Trails 796,165 3,295,273 5,866,087 9,373,802 9,373,802 9,373,802 GIS 69,132 49,515 54,254 54,222 54,222 54,222 NPDES 1,263,396 1,091,493 1,219,957 1,325,534 1,325,534 1,325,534 Habitat Conservation 327,900 286,980 326,902 361,611 361,611 361,611

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

*See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 136 Other Restricted Funds City of San Marcos
PUBLIC FACILITIES FEES FUND- #402
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 84,911 $ 84,911 $ 84,911 511006 Stipends 99 99 99
511007 Auto Allowance 594 594 594
511009 Bilingual Pay 162 162 162
512000 Social Security 4,483 4,483 4,483
512001 Medicare 1,270 1,270 1,270
512004 Health Insurance 17,056 17,056 17,056
512010 PERS 7,656 7,656 7,656
512013 EBAP 1,418 1,418 1,418
512021 Deferred Compensation Retirement Plan 426 426 426 Totals $ 118,075 $ 118,075 $ 118,075
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental 1,139,630 - 1,895,383 1,500,000 1,500,000 1,500,000 Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property 1,558 1,651 2,000 2,000 2,000 2,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 1,141,188 1,651 1,897,383 1,502,000 1,502,000 1,502,000

OPERATING EXPENDITURES
Salaries & Wages 35,710 91,754 114,168 116,026 116,026 116,026 Health Benefits 8,252 17,031 26,000 26,265 26,265 26,265 Retirement Benefits 3,732 8,284 13,100 11,056 11,056 11,056 Other Personnel Expenses 3,172 5,966 9,273 10,629 10,629 10,629 Contractual Services - - - - - -
Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 50,866 123,035 162,541 163,976 163,976 163,976

CIP PROJECT EXPENDITURES 477,347 431,918 2,300,000 - - -

TOTAL EXPENDITURES 528,213 554,953 2,462,541 163,976 163,976 163,976

REVENUE OVER/(UNDER) EXPENDITURES 612,975 (553,302) (565,158) 1,338,024 1,338,024 1,338,024

FUND BALANCE
Beginning Balance - July 1, restated (29,383) 583,592 30,290 (534,868) (534,868) (534,868) Revenue Over/(Under) Expenditures 612,975 (553,302) (565,158) 1,338,024 1,338,024 1,338,024 Ending Balance - June 30 583,592 30,290 (534,868) 803,156 803,156 803,156

RESERVED FUND BALANCE
Committed - Capital Projects* 583,592 30,290 (534,868) 803,156 803,156 803,156

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.
138 Other Restricted Funds City of San Marcos
TRANSNET - STREETS FUND - #404
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 115,456 $ 115,456 $ 115,456 511006 Stipends 41 41 41
511007 Auto Allowance 475 475 475
511009 Bilingual Pay 54 54 54
512000 Social Security 6,786 6,786 6,786
512001 Medicare 1,722 1,722 1,722
512004 Health Insurance 26,265 26,265 26,265
512010 PERS 10,478 10,478 10,478

512013 EBAP 2,121 2,121 2,121

512021 Deferred Compensation Retirement Plan 578 578 578

Totals $ 163,976 $ 163,976 $ 163,976
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
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 (92,228) 55,709 174,243 61,000 61,000 61,000 Developer Fees 1,047,857 1,188,651 1,026,896 1,090,000 1,090,000 1,090,000 Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
TOTAL REVENUES 955,629 1,244,360 1,201,139 1,151,000 1,151,000 1,151,000

TOTAL OPERATING EXPENDITURES - - - - - -

CIP PROJECT EXPENDITURES 2,585,188 2,051,180 - - - -

TOTAL EXPENDITURES 2,585,188 2,051,180 - - - -

REVENUE OVER/(UNDER) EXPENDITURES (1,629,559) (806,820) 1,201,139 1,151,000 1,151,000 1,151,000

FUND BALANCE
Beginning Balance - July 1, restated 4,678,482 3,048,923 2,242,103 3,443,242 3,443,242 3,443,242 Revenue Over/(Under) Expenditures (1,629,559) (806,820) 1,201,139 1,151,000 1,151,000 1,151,000 Ending Balance - June 30 3,048,923 2,242,103 3,443,242 4,594,242 4,594,242 4,594,242

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 5,429,427 2,859,270 808,090 808,090 808,090 808,090 CIP New Appropriations - - - 2,355,828 2,355,828 2,355,828 CIP Appropriation Adjustments 15,031 - - - - - Capital Projects - Ending Balance 2,859,270 808,090 808,090 3,163,918 3,163,918 3,163,918

AVAILABLE FUND BALANCE - JUNE 30 $ 189,653 $ 1,434,013 $ 2,635,152 $ 1,430,324 $ 1,430,324 $ 1,430,324

*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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

TOTAL REVENUES - - - - - -
- - - - - -

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 18,809 55,512 - - - - Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - 346,000 346,000 TOTAL OPERATING EXPENDITURES 18,809 55,512 - - 346,000 346,000

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 18,809 55,512 - - 346,000 346,000

REVENUE OVER/(UNDER) EXPENDITURES (18,809) (55,512) - - (346,000) (346,000)

FUND BALANCE
Beginning Balance - July 1, restated 2,566,087 2,547,278 2,491,766 2,491,766 2,491,766 2,491,766 Revenue Over/(Under) Expenditures (18,809) (55,512) - - (346,000) (346,000) Ending Balance - June 30 2,547,278 2,491,766 2,491,766 2,491,766 2,145,766 2,145,766

RESERVED FUND BALANCE*
Reserve for Trust/Agency Deposits 2,547,278 2,491,766 2,491,766 2,491,766 2,145,766 2,145,766

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ - 142 Other Restricted Funds City of San Marcos
TRUST/AGENCY DEPOSITS - #501
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
582000 Operating Transfer Out $ 346,000 $ 346,000 $ 346,000 Totals $ 346,000 $ 346,000 $ 346,000
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ 24,872,452 $ 24,618,899 $ 24,672,752 $ 22,015,597 $ 22,015,597 $ 22,015,597 Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services - - - - - -
Fines & Forfeitures - - - - - -
Use of Money & Property (29,167) 1,049,750 1,766,131 1,621,756 1,621,756 1,621,756 Developer Fees - - - - - -
Miscellaneous Revenues** 3,124,269 3,275,818 3,168,000 3,170,864 3,170,864 3,170,864 Other Financing Sources - - - - - -
TOTAL REVENUES 27,967,554 28,944,467 29,606,883 26,808,217 26,808,217 26,808,217

OPERATING EXPENDITURES
Salaries & Wages 107,598 69,936 44,500 112,430 112,430 112,430 Health Benefits 17,073 11,630 7,600 16,657 16,657 16,657 Retirement Benefits 10,012 5,691 3,550 10,587 10,587 10,587 Other Personnel Expenses 8,557 4,454 4,000 9,547 9,547 9,547 Contractual Services 144,647 110,684 135,250 123,250 123,250 123,250 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service 27,517,238 27,498,886 27,612,594 24,795,126 24,795,126 24,795,126 Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 27,805,125 27,701,281 27,807,494 25,067,597 25,067,597 25,067,597

CIP PROJECT EXPENDITURES 5,775,238 3,485,042 4,000,000 - - -

TOTAL EXPENDITURES 33,580,363 31,186,323 31,807,494 25,067,597 25,067,597 25,067,597

REVENUE OVER/(UNDER) EXPENDITURES (5,612,809) (2,241,856) (2,200,611) 1,740,620 1,740,620 1,740,620

FUND BALANCE
Beginning Balance - July 1, restated 45,870,192 40,257,383 38,015,527 35,814,916 35,814,916 35,814,916 Revenue Over/(Under) Expenditures (5,612,809) (2,241,856) (2,200,611) 1,740,620 1,740,620 1,740,620 Ending Balance - June 30 40,257,383 38,015,527 35,814,916 37,555,536 37,555,536 37,555,536

RESERVED FUND BALANCE*
Enforceable Obligations 18,011,389 17,317,708 18,812,097 20,552,717 20,552,717 20,552,717 Capital Projects - Beginning Balance 27,901,232 22,245,994 20,697,819 17,002,819 17,002,819 17,002,819 CIP New Appropriations 120,000 1,936,867 305,000 - - - CIP Appropriation Adjustments - - - - - -
Capital Projects - Ending Balance 40,257,383 38,015,527 35,814,916 37,555,536 37,555,536 37,555,536

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

*See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 144 Other Restricted Funds City of San Marcos
REDEVELOPMENT PROPERTY TAX TRUST FUND - #560
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
511000 Salary & Wages (Full-Time) $ 110,802 $ 110,802 $ 110,802 511006 Stipends 285 285 285
511007 Auto Allowance 713 713 713
511009 Bilingual Pay 630 630 630
512000 Social Security 6,151 6,151 6,151
512001 Medicare 1,663 1,663 1,663
512004 Health Insurance 16,657 16,657 16,657
512010 PERS 10,028 10,028 10,028
512013 EBAP 1,733 1,733 1,733
512021 Deferred Compensation Retirement Plan 559 559 559 521000 City Attorney Services 20,000 20,000 20,000 521001 Consulting Services 76,250 76,250 76,250 521002 Other Contract Services 15,000 15,000 15,000 521007 Bond Service 12,000 12,000 12,000
571000 Principal-Bonds 17,778,074 17,778,074 17,778,074 571005 Amortization of Def Charges 20,000 20,000 20,000 572000 Interest-Bonds 6,997,052 6,997,052 6,997,052 Totals $ 25,067,597 $ 25,067,597 $ 25,067,597
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 640,448 775,603 973,958 1,157,229 1,157,229 1,157,229 Fines & Forfeitures - - - - - -
Use of Money & Property 4,036,720 4,474,873 4,820,646 5,175,632 5,175,632 5,175,632 Developer Fees - - - - - -
Miscellaneous Revenues 48,479 1,835,295 - 28,953 28,953 28,953 Other Financing Sources - 5,300,000 - - - - TOTAL REVENUES 4,725,647 12,385,771 5,794,604 6,361,814 6,361,814 6,361,814

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 437,007 465,847 410,017 409,582 409,582 409,582 Supplies & Services 167,830 198,909 178,457 214,715 214,715 214,715 Repair & Maintenance 1,404,811 2,907,102 6,632,756 2,455,623 2,455,623 2,455,623 Utilities 135,365 137,897 115,306 102,111 102,111 102,111 Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 3,746,438 1,682,356 2,736,055 2,813,165 2,813,165 2,813,165 TOTAL OPERATING EXPENDITURES 5,891,451 5,392,111 10,072,591 5,995,196 5,995,196 5,995,196

CIP PROJECT EXPENDITURES - - - - - -

TOTAL EXPENDITURES 5,891,451 5,392,111 10,072,591 5,995,196 5,995,196 5,995,196

REVENUE OVER/(UNDER) EXPENDITURES (1,165,804) 6,993,660 (4,277,987) 366,618 366,618 366,618

FUND BALANCE
Beginning Balance - July 1, restated* 95,537,813 94,372,009 101,365,669 97,087,683 97,087,683 97,087,683 Revenue Over/(Under) Expenditures (1,165,804) 6,993,660 (4,277,986) 366,618 366,618 366,618 Ending Balance - June 30 94,372,009 101,365,669 97,087,683 97,454,301 97,454,301 97,454,301

RESERVED FUND BALANCE - JUNE 30
Restricted Reserves 94,372,009 101,365,669 97,087,683 97,454,301 97,454,301 97,454,301

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

*Beginning balance has been restated to comply with Government Accounting Standards Board Statement No. 72. 146 Other Restricted Funds City of San Marcos
CREEKSIDE MARKETPLACE ENTERPRISE FUND - #601
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521000 City Attorney Services $ 21,000 $ 21,000 $ 21,000 521003 Insurance/Liability 131,683 131,683 131,683 521004 Security Guard Services 81,624 81,624 81,624 521014 Property Management Services 175,275 175,275 175,275 531004 Janitorial Services 214,715 214,715 214,715 541000 Building Repair & Maintenance 484,268 484,268 484,268 544003 Tenant Improvements 1,833,425 1,833,425 1,833,425 544004 Tree & Landscape 137,930 137,930 137,930 551000 Electric & Gas 53,955 53,955 53,955
552000 Water 48,156 48,156 48,156
581022 Broker/Lease Expense 313,165 313,165 313,165 582000 Operating Transfers Out 2,500,000 2,500,000 2,500,000

Totals $ 5,995,196 $ 5,995,196 $ 5,995,196
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
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 (24,403) 37,376 - - - - Developer Fees - - - - - -
Miscellaneous Revenues - - 691,860 - - -
Other Financing Sources - - - - - -
Annual Replacement/Rehab Transfers 1,036,084 453,069 - - - - TOTAL REVENUES 1,052,686 490,445 691,860 - - -

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 511,019 594,647 636,666 855,000 855,000 855,000 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) 1,315,582 652,465 425,094 300,000 300,000 300,000 Debt Service 616,591 616,591 468,048 319,487 319,487 319,487 Other Operating Expenses 175,026 142,500 190,100 - - - TOTAL OPERATING EXPENDITURES 2,618,218 2,006,203 1,719,908 1,474,487 1,474,487 1,474,487

REVENUE OVER/(UNDER) EXPENDITURES (1,565,532) (1,515,758) (1,028,048) (1,474,487) (1,474,487) (1,474,487)

FUND BALANCE
Beginning Balance - July 1 2,337,248 1,171,716 (344,042) - - - Equity Balance Transfer Adjustments 400,000 - 1,372,090 1,474,487 1,474,487 1,474,487 Revenue Over/(Under) Expenditures (1,565,532) (1,515,758) (1,028,048) (1,474,487) (1,474,487) (1,474,487) Ending Balance - June 30 1,171,716 (344,042) - - - -

RESERVED FUND BALANCE
Vehicle & Equipment Replacement 1,171,716 (344,042) - - - -

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ - 148 Other Restricted Funds City of San Marcos
VEHICLE & EQUIPMENT ACQUISITION/REPLACEMENT FUND - #602 Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521024 Vehicle Rental & Maintenance Services $ 855,000 $ 855,000 $ 855,000 Fire equipment repair 250,000
Light duty vehicle lease 605,000
561000 Capital Equipment 300,000 300,000 300,000 Toro 5000 Series Mower w/ 72” Deck 25,000
Ambulance Rechassis 275,000
571002 Principal-Other 297,965 297,965 297,965 Brush Engine (1) - #16-19 68,021
Type I Engines (2) - #20-23 229,944
572002 Interest-Other 21,522 21,522 21,522
Type I Engines (2) - #20-23 16,199
Brush Engine (1) - #16-19 5,323
Totals $ 1,474,487 $ 1,474,487 $ 1,474,487
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
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 (117,669) 94,042 289,714 125,000 125,000 125,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - - - -
Other Financing Sources - - - - - -
Annual Replacement/Rehab Transfers 2,072,167 906,138 - - - - TOTAL REVENUES 1,954,498 1,000,180 289,714 125,000 125,000 125,000

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 26,467 348,033 300,551 36,000 36,000 36,000 Supplies & Services - - - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) 119,482 110,006 611,773 50,000 50,000 50,000 Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 145,949 458,039 912,324 86,000 86,000 86,000

CIP PROJECT EXPENDITURES 590,039 966,527 100,000 - - -

TOTAL EXPENDITURES 735,988 1,424,566 1,012,324 86,000 86,000 86,000

REVENUE OVER/(UNDER) EXPENDITURES 1,218,510 (424,386) (722,610) 39,000 39,000 39,000

FUND BALANCE
Beginning Balance - July 1 4,832,186 6,050,696 5,626,310 3,531,610 3,531,610 3,531,610 Equity Balance Transfer Adjustments - - (1,372,090) (1,474,487) (1,474,487) (1,474,487) Revenue Over/(Under) Expenditures 1,218,510 (424,386) (722,610) 39,000 39,000 39,000 Ending Balance - June 30 6,050,696 5,626,310 3,531,610 2,096,123 2,096,123 2,096,123

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 1,161,082 1,321,043 2,354,516 1,311,131 1,311,131 1,311,131 CIP New Appropriations 750,000 2,000,000 35,000 - - - CIP Appropriation Adjustments - - (978,385) - - - Capital Projects - Ending Balance 1,321,043 2,354,516 1,311,131 1,311,131 1,311,131 1,311,131

AVAILABLE FUND BALANCE - JUNE 30 $ 4,729,653 $ 3,271,794 $ 2,220,479 $ 784,992 $ 784,992 $ 784,992

*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. 150 Other Restricted Funds City of San Marcos
CITY FACILITIES REPLACEMENT/REHABILITATION FUND - #603
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521012 Contract Maintenance Services $ 36,000 $ 36,000 $ 36,000 Gym Floor Repair 11,000
Fire Station 3 Carpet 25,000
561000 Furniture 50,000 50,000 50,000
Citywide Furniture 50,000
Totals $ 86,000 $ 86,000 $ 86,000
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
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 (104,446) 100,958 220,579 100,000 100,000 100,000 Developer Fees - - - - - -
Miscellaneous Revenues - - - 60,000 60,000 60,000 Other Financing Sources - - - - - -
Annual Replacement/Rehab Transfers 2,072,167 906,138 - - - - TOTAL REVENUES 1,967,721 1,007,096 220,579 160,000 160,000 160,000

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 656,682 570,870 975,614 792,000 792,000 792,000 Supplies & Services - 785 - - - -
Repair & Maintenance - - - - - -
Utilities - - - - - -
Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses - - - - - -
TOTAL OPERATING EXPENDITURES 656,682 571,655 975,614 792,000 792,000 792,000

CIP PROJECT EXPENDITURES 276,237 741,000 45,000 - - -

TOTAL EXPENDITURES 932,919 1,312,655 1,020,614 792,000 792,000 792,000

REVENUE OVER/(UNDER) EXPENDITURES 1,034,802 (305,559) (800,035) (632,000) (632,000) (632,000)

FUND BALANCE
Beginning Balance - July 1 4,695,193 5,329,995 5,024,436 4,224,401 4,224,401 4,224,401 Equity Balance Transfer Adjustments (400,000) - - - - - Revenue Over/(Under) Expenditures 1,034,802 (305,559) (800,035) (632,000) (632,000) (632,000) Ending Balance - June 30 5,329,995 5,024,436 4,224,401 3,592,401 3,592,401 3,592,401

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 2,042,951 2,316,714 2,406,948 2,061,948 2,061,948 2,061,948 CIP New Appropriations 1,200,000 1,110,000 60,000 44,649 44,649 44,649 CIP Appropriation Adjustments (650,000) (278,766) (360,000) (26,075) (26,075) (26,075) Capital Projects - Ending Balance 2,316,714 2,406,948 2,061,948 2,080,522 2,080,522 2,080,522

AVAILABLE FUND BALANCE - JUNE 30 $ 3,013,281 $ 2,617,488 $ 2,162,453 $ 1,511,879 $ 1,511,879 $ 1,511,879

*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. 152 Other Restricted Funds City of San Marcos
CITY INFRASTRUCTURE REPLACEMENT/REHABILITATION FUND - #604 Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521012 Contract Maintenance Services $ 792,000 $ 792,000 $ 792,000 Palo Alto firewall payment 79,000
Bradley Soccer Arena 250,000
Parks lighting upgrades/LED conversions 150,000
Walnut Grove Park South Playground 125,000
Citywide IT equipment refresh 148,000
Parks: Playground replacement 40,000
Totals $ 792,000 $ 792,000 $ 792,000
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 2024-25 Budget
Budget Category
FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Projected
Department
Requested
City Manager
Recommended
City Council
Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ - $ - $ - Licenses & Permits - - - - - -
Intergovernmental - - - - - -
Charges for Services 537,921 708,487 345,251 796,205 796,205 796,205 Fines & Forfeitures - - - - - -
Use of Money & Property 4,961,006 6,151,108 6,319,553 6,132,571 6,132,571 6,132,571 Developer Fees - - - - - -
Miscellaneous Revenues 6,999 17,331 - 79,155 79,155 79,155 Other Financing Sources - 1,000,000 - - - - TOTAL REVENUES 5,505,926 7,876,926 6,664,804 7,007,931 7,007,931 7,007,931

OPERATING EXPENDITURES
Salaries & Wages - - - - - -
Health Benefits - - - - - -
Retirement Benefits - - - - - -
Other Personnel Expenses - - - - - -
Contractual Services 1,279,091 1,160,223 1,180,889 1,354,105 1,354,105 1,354,105 Supplies & Services 338,773 366,723 447,671 485,667 485,667 485,667 Repair & Maintenance 839,194 978,678 2,272,819 4,016,863 2,333,363 2,333,363 Utilities 926,821 1,093,167 1,266,108 1,392,603 1,392,603 1,392,603 Capital Expenditures (Non CIP) - - - - - - Debt Service - - - - - -
Other Operating Expenses 1,952,323 1,117,671 1,209,758 1,280,475 1,280,475 1,280,475 TOTAL OPERATING EXPENDITURES 5,336,202 4,716,462 6,377,245 8,529,713 6,846,213 6,846,213

REVENUE OVER/(UNDER) EXPENDITURES 169,724 3,160,464 287,559 (1,521,782) 161,718 161,718

FUND BALANCE
Beginning Balance - July 1 666,302 836,026 3,996,490 4,284,049 4,284,049 4,284,049 Equity Balance Transfer Adjustments - - - - - - Revenue Over/(Under) Expenditures 169,724 3,160,464 287,559 (1,521,782) 161,718 161,718 Ending Balance - June 30 836,026 3,996,490 4,284,049 2,762,267 4,445,767 4,445,767

RESERVED FUND BALANCE
Restricted Reserves 836,026 3,996,490 4,284,049 2,762,267 4,445,767 4,445,767

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ - $ - $ - 154 Other Restricted Funds City of San Marcos
REAL PROPERTY MANAGEMENT FUND - #605
Expenditure Detail
FY 2024-25 Budget
Account Number/Name
FY 2024-25
Budget Detail
Department
Requested
City Manager
Recommended
City Council
Approved
521000 City Attorney Services $ 34,000 $ 34,000 $ 34,000 650591 Cell Sites 5,000
650592 Ground Leases 11,000
650593 Industrial Leases 4,500
650594 Civic Center 13,500
521002 Other Contract Services 160,000 160,000 160,000 650591 Cell Sites 10,000
650594 Civic Center 150,000
521003 Insurance/Liability 441,790 441,790 441,790 650592 Ground Leases 56,691
650593 Industrial Leases 102,999
650594 Civic Center 282,100
521004 Security Guard Services 245,832 245,832 245,832 650593 Industrial Leases 5,088
650594 Civic Center 240,744
521014 Property Management Services 472,483 472,483 472,483 650591 Cell Sites 12,895
650592 Ground Leases 99,240
650593 Industrial Leases 47,795
650594 Civic Center 312,553
531004 Janitorial Services 485,667 485,667 485,667 650593 Industrial Leases 31,555
650594 Civic Center 454,112
541000 Building Repair & Maintenance 795,498 795,498 795,498 650593 Industrial Leases 168,693
650594 Civic Center 626,805
544003 Tenant Improvements 2,932,709 1,249,209 1,249,209 650593 Industrial Leases 83,475
650594 Civic Center 1,165,734
544004 Tree & Landscape 288,656 288,656 288,656 650592 Ground Leases 780
650593 Industrial Leases 101,056
650594 Civic Center 186,820
551000 Electric & Gas 1,314,693 1,314,693 1,314,693 650593 Industrial Leases 397,893
650594 Civic Center 916,800
552000 Water 77,910 77,910 77,910
650593 Industrial Leases 9,510
650594 Civic Center 68,400
581010 Property Taxes & Special Assessments 31,087 31,087 31,087 650592 Ground Leases 7,087
650594 Civic Center 24,000
581022 Broker/Lease Expense 249,388 249,388 249,388 650591 Cell Sites 29,176
650592 Ground Leases 121,766
650593 Industrial Leases 3,352
650594 Civic Center 95,094
582000 Operating Transfers Out 1,000,000 1,000,000 1,000,000 Totals $ 8,529,713 $ 6,846,213 $ 6,846,213
Projected Fund
Balance Summaries

PAGE INTENTIONALLY LEFT BLANK

City of San Marcos Projected Fund Balance Summaries 157 PROJECTED FUND BALANCE SUMMARY - FISCAL YEAR 2023-24

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* $ 49,539,971 $ - $ 88,798,848 $ (90,949,526) $ (2,150,678) $ 47,389,293

SPECIAL REVENUE FUNDS
Gas Tax* 4,639,800 - 2,818,131 (754,234) 2,063,897 6,703,697 Traffic Safety* 1,286,914 - 181,232 (258,752) (77,520) 1,209,394 Lighting & Landscaping Maintenance
District (488,149) - 1,185,000 (1,613,062) (428,062) (916,211) City Affordable Housing* 15,008,366 - 1,330,079 (3,333,500) (2,003,421) 13,004,945 CFD 98-02 Lighting & Landscaping* 19,166,055 - 10,026,820 (8,840,606) 1,186,214 20,352,269 Senior Nutrition Grant (141,623) - 310,632 (357,898) (47,266) (188,889) CDBG* 522,166 - 1,562,160 (337,488) 1,224,672 1,746,838 Center Dr Maintenance District 156,558 - 30,448 (26,020) 4,428 160,986 CALHOME Grant 343,721 - 113,000 (200,000) (87,000) 256,721 CFD 2011-01 Congestion Management (866,920) - 1,100,271 (4,000) 1,096,271 229,351 PEG* 1,623,735 - 194,582 (19,085) 175,497 1,799,232 Art in Public Places 970,773 - 42,997 (30,000) 12,997 983,770 RMRA* 4,934,447 - 2,486,996 (20,000) 2,466,996 7,401,443 San Marcos Successor Housing Agency 34,122,493 - 3,134,248 (2,109,180) 1,025,068 35,147,561

DEBT SERVICE FUND
Lease Revenue Bonds 825,494 - 413,436 (386,179) 27,257 852,751

CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees* 35,245,477 - 9,021,595 (4,857,957) 4,163,638 39,409,115 Transnet - Streets* 30,290 - 1,897,383 (2,462,541) (565,158) (534,868) RTCIP* 2,242,103 - 1,201,139 - 1,201,139 3,443,242

FIDUCIARY FUND
Trust/Agency Deposits 2,491,766 - - - - 2,491,766 Redevelopment Property Tax Trust Fund* 38,015,527 - 29,606,883 (31,807,494) (2,200,611) 35,814,916

ENTERPRISE FUND
Creekside Marketplace 101,365,669 - 5,794,604 (10,072,591) (4,277,987) 97,087,683 Real Property Management 3,996,490 - 6,664,804 (6,377,245) 287,559 4,284,049

INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement (344,042) 1,372,090 691,860 (1,719,908) (1,028,048) - City Facilities Replacement/Rehabilitation* 5,626,310 (1,372,090) 289,714 (1,012,324) (722,610) 3,531,610 City Infrastructure Replacement/
Rehabilitation* 5,024,436 - 220,579 (1,020,614) (800,035) 4,224,401

TOTALS - ALL FUNDS $ 325,337,827 $ - $ 169,117,441 $ (168,570,204) $ 547,237 $ 325,885,065

*See Capital Improvement Program - Summary by Funding Source for FY 2024-25 appropriations committed from these funds. Appropriations committed for capital projects are reflected on the individual fund pages in the fund balance reserves. 158 Projected Fund Balance Summaries City of San Marcos PROJECTED FUND BALANCE SUMMARY - FISCAL YEAR 2024-25

Projected
Fund
Balances
7/1/24
Equity
Transfers
Revenues
& Other
Funding
Sources
Expenditures
& Other
Funding Uses
Revenues
(Over/
Under)
Expenditures
Projected
Fund
Balances
6/30/25
GENERAL FUND* $ 47,389,293 $ - $ 93,425,351 $ (93,425,351) $ - $ 47,389,293

SPECIAL REVENUE FUNDS
Gas Tax* 6,703,697 - 2,769,047 (806,050) 1,962,997 8,666,694 Traffic Safety* 1,209,394 - 146,000 (215,094) (69,094) 1,140,300 Lighting & Landscaping Maintenance
District (916,211) - 1,190,000 (1,744,056) (554,056) (1,470,267) City Affordable Housing* 13,004,945 - 1,100,000 (1,503,500) (403,500) 12,601,445 CFD 98-02 Lighting & Landscaping* 20,352,269 - 9,778,000 (9,501,022) 276,978 20,629,247 Senior Nutrition Grant (188,889) - 311,561 (425,899) (114,338) (303,227) CDBG* 1,746,838 - 710,208 (335,764) 374,444 2,121,282 Center Dr Maintenance District 160,986 - 27,000 (26,020) 980 161,966 CALHOME Grant 256,721 - 113,000 (200,000) (87,000) 169,721 CFD 2011-01 Congestion Management 229,351 - 1,026,000 (4,000) 1,022,000 1,251,351 PEG* 1,799,232 - 206,000 (125,000) 81,000 1,880,232 Art in Public Places 983,770 - 68,000 (185,000) (117,000) 866,770 RMRA* 7,401,443 - 2,518,285 - 2,518,285 9,919,728 San Marcos Successor Housing Agency 35,147,561 - 1,976,000 (15,697,836) (13,721,836) 21,425,725

DEBT SERVICE FUND
Lease Revenue Bonds 852,751 - 401,943 (382,943) 19,000 871,751

CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees* 39,409,115 - 7,000,000 (118,075) 6,881,925 46,291,040 Transnet - Streets* (534,868) - 1,502,000 (163,976) 1,338,024 803,156 RTCIP* 3,443,242 - 1,151,000 - 1,151,000 4,594,242

FIDUCIARY FUND
Trust/Agency Deposits 2,491,766 - - (346,000) (346,000) 2,145,766 Redevelopment Property Tax Trust Fund* 35,814,916 - 26,808,217 (25,067,597) 1,740,620 37,555,536

ENTERPRISE FUND
Creekside Marketplace 97,087,683 - 6,361,814 (5,995,196) 366,618 97,454,301 Real Property Management 4,284,049 - 7,007,931 (6,846,213) 161,718 4,445,767

INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement - 1,474,487 - (1,474,487) (1,474,487) - City Facilities Replacement/Rehabilitation* 3,531,610 (1,474,487) 125,000 (86,000) 39,000 2,096,123 City Infrastructure Replacement/
Rehabilitation* 4,224,401 - 160,000 (792,000) (632,000) 3,592,401

TOTALS - ALL FUNDS $ 325,885,065 $ - $ 165,882,357 $ (165,467,079) $ 415,278 $ 326,300,343

Capital Improvement
Projects Program

PAGE INTENTIONALLY LEFT BLANK

Capital Improvement
Projects Program
INTRODUCTION AND OVERVIEW:

The FY 2025-2029 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 2024-25 CIP appropriations are approximately $16.9 million. The forecasted future year appropriations are $32.8 million.

The FY 2025-2029 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

33.5%

33.5%
TransNet

33.5%
Gas Tax
Gas Tax

4.5%

4.5%
Gas Tax

4.5%
RMRA
RMRA

26.5%

26.5%
RMRA

26.5%
CDBG
CDBG

3.1%

3.1%
CDBG

3.1%
Public Facilities Fees
Public Facilities Fees

29.2%

29.2%
Public Facilities Fees

29.2%
Developer
Developer

3.1%

3.1%
Developer

3.1%

PAGE INTENTIONALLY LEFT BLANK

Capital Improvement
Projects Program
CIP Project Summary by Type
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2024-25
Budget
Appropriation
Total Future
Appropriation Total Budget

CREEK DISTRICT
88263 San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements
$ 33,384,192 $ - $ - $ - $ 33,384,192
88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements 44,267,021 - - - 44,267,021

88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control
14,829,207 - - - 14,829,207
88505 San Marcos Creek Specific Plan: Creekside Drive and Pad Grading 10,492,817 1,100,000 1,100,000 - 11,592,817

88507 San Marcos Creek Specific Plan: Promenade Construction 4,544,185 - - - 4,544,185 88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation 12,946,117 - - - 12,946,117

TOTAL CREEK DISCTRICT 120,463,539 1,100,000 1,100,000 - 121,563,539

FACILITIES
FC004 Structure Removal Project 275,000 - - - 275,000 FC006 Interior Remodel/Apparatus Storage: Fire Station 3 960,000 - - - 960,000 FC010 Fire Station 3 Upgrades & Mechanical Ventilation 2,250,000 - - - 2,250,000 FC013 Future Fire Station Feasibility Study 250,000 - - - 250,000 FC014 Clarifier Replacement 800,000 - - - 800,000 FC015 City Hall Waterproofing 50,000 - - - 50,000 FC016 City Hall Elevator Updates 1,000,000 - - - 1,000,000 FC017 Discovery Lake Bridge Repair - 400,000 - 400,000 400,000 FC018 Meyer-Doran House Restoration - 200,000 100,000 100,000 200,000 FC019 Senior Center HVAC/Cool Zone - 1,100,000 100,000 1,000,000 1,100,000

TOTAL FACILITIES 5,585,000 1,700,000 200,000 1,500,000 7,285,000

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 2 800,000 - - - 800,000 PK009 Bradley Park Pump Track 1,166,484 150,000 150,000 - 1,316,484 PK010 Connors Park Synthetic Turf 800,000 - - - 800,000

TOTAL PARKS 6,172,984 150,000 150,000 - 6,322,984

PLANNING
84003 Public Facility Financing Plan Update 625,000 - - - 625,000 PL001 General Plan Update/Creek Specific Plan 927,160 44,649 44,649 - 971,809 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 PL007 Creek Specific Plan Amendment - 690,000 690,000 - 690,000

TOTAL PLANNING 3,012,160 734,649 734,649 - 3,746,809 Capital Improvement
Projects Program
CIP Project Summary by Type (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2024-25
Budget
Appropriation
Total Future
Appropriation Total Budget

STORM DRAINS
88214 Channel Widening South of Grand Avenue 4,711,261 - - - 4,711,261 ST016 Richland Storm Drain Repair 400,000 - - - 400,000 ST017 San Marcos Boulevard Storm Drain Repair 500,000 - - - 500,000 ST020 Rancho Santa Fe Backbone Storm Drain - 4,900,000 - 4,900,000 4,900,000 ST021 La Mirada Backbone Storm Drain - 3,400,000 400,000 3,000,000 3,400,000 PL006 Citywide Floodplain Analysis - 1,500,000 - 1,500,000 1,500,000

TOTAL STORM DRAINS 5,611,261 9,800,000 400,000 9,400,000 15,411,261

STREETS
86002 San Marcos Boulevard at Discovery Street Intersection Improvements 3,525,170 86,000 86,000 - 3,611,170

88005 Woodland Parkway Hwy 78 Interchange and Barham Drive Widening
17,419,943 - - - 17,419,943
88179 South Santa Fe - Smilax to Bosstick 7,424,808 - - - 7,424,808 ST001 Annual Surface Seal Project FY19-FY23 7,316,856 - - - 7,316,856 ST004 Mission/Mulberry Drainage Improvements 1,864,132 - - - 1,864,132 ST005 San Marcos Boulevard Reconstruction 7,021,172 - 3,578,828 1,000,000 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 2,942,642 (1,887,432) - - 2,942,642 ST010 Palomar College/Mission Pedestrian Enhancements 400,000 - - - 400,000 ST011 Annual Surface Seal Project FY24-FY27 3,855,425 6,000,000 4,000,000 8,144,575 16,000,000 ST012 Olive Street Bridge 900,000 - 145,000 1,455,000 2,500,000 ST013 Sycamore Drive Street Improvements 850,000 - - - 850,000 ST014 Rancho Santa Fe Pavement Restoration 1,077,000 4,600,000 6,523,000 - 7,600,000 ST015 Curb, Gutter & Sidewalk FY 27- FY 30 - - - 300,000 300,000 ST019 Inland Rail Trail/Mission Road Lighting Enhancement - 1,000,000 - 1,000,000 1,000,000 ST018 Annual Surface Seal Project FY28-FY31 - 20,000,000 - 10,000,000 10,000,000

TOTAL STREETS 84,097,148 29,798,568 14,332,828 21,899,575 120,329,551

TRAFFIC
88532 Traffic Management System Enhancement 2,745,600 - - - 2,745,600 TR005 Adaptive Traffic Control System/Citywide Traffic Study 226,800 - - - 226,800 TR008 Retroreflective Backplate 724,000 - - - 724,000

TOTAL TRAFFIC 3,696,400 - - - 3,696,400

TOTAL CIP $ 228,638,492 $ 43,283,217 $ 16,917,477 $ 32,799,575 $ 278,355,544 Capital Improvement
Projects Program
CIP Project Summary by Funding Source
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2024-25
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 927,160 - - - 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) 5,734,329 - - - 5,734,329

GAS TAX FUND (200)
88179 South Santa Fe - Smilax to Bosstick 1,670,000 - - - 1,670,000 88532 Traffic Management System Enhancement 770,645 - - - 770,645 ST001 Annual Surface Seal Project FY19-FY23 859,542 - - - 859,542 ST005 San Marcos Boulevard Reconstruction 2,399,000 - 2,704,000 1,000,000 6,103,000 ST011 Annual Surface Seal Project FY24-FY27 357,000 - - 144,575 501,575 ST013 Sycamore Drive Street Improvements 850,000 - - - 850,000 ST015 Curb, Gutter & Sidewalk FY 27- FY 30 - - - 300,000 300,000 ST016 Richland Storm Drain Repair 400,000 - - - 400,000

TOTAL GAS TAX FUND (200) 7,306,187 - 2,704,000 1,444,575 11,454,762

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

CFD 98-02 (205)
FC017 Discovery Lake Bridge Repair - 400,000 - 400,000 400,000 TOTAL CFD 98-02 LIGHTING & LANDSCAPING FUND (205) - 400,000 - 400,000 400,000

CDBG FUND (207)
PK008 Richmar Park Phase 2 800,000 - - - 800,000 ST009 Citywide ADA Infrastructure Improvements 2,807,642 (1,887,432) - - 2,807,642 FC019 Senior Center HVAC/Cool Zone - 1,100,000 100,000 1,000,000 1,100,000

TOTAL CDBG FUND (207) 3,607,642 (787,432) 100,000 1,000,000 4,707,642

RMRA FUNDS (219)
ST001 Annual Surface Seal Project FY19-FY23 5,285,005 - - - 5,285,005 Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2024-25
Budget
Appropriation
Total Future
Appropriation Total Budget
ST011 Annual Surface Seal Project FY24-FY27 2,655,425 6,000,000 3,749,126 3,626,000 10,030,551 ST014 Rancho Santa Fe Pavement Restoration - - 2,600,000 - 2,600,000 ST018 Annual Surface Seal Project FY28-FY31 - - - 4,963,000 4,963,000

TOTAL RMRA FUNDS (219) 7,940,430 6,000,000 6,349,126 8,589,000 22,878,556

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 86,000 86,000 - 1,701,000
88005 Woodland Parkway Hwy 78 Interchange and Barham Drive Widening 16,236,720 - - - 16,236,720

88179 South Santa Fe - Smilax to Bosstick 1,176,444 - - - 1,176,444 88214 Channel Widening South of Grand Avenue 1,742,752 - - - 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
2,393,463 - - - 2,393,463
88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation 1,208,800 - - - 1,208,800

PK006 Rancho Coronado Park Improvements 350,000 - - - 350,000 PK007 South Lake Phase 2 1,575,000 - - - 1,575,000 PK009 Bradley Park Pump Track - 150,000 150,000 - 150,000 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 ST020 Rancho Santa Fe Backbone Storm Drain - 4,900,000 - 4,900,000 4,900,000 ST021 La Mirada Backbone Storm Drain - 3,400,000 400,000 3,000,000 3,400,000 PL006 Citywide Floodplain Analysis - 1,500,000 - 1,500,000 1,500,000 FC018 Meyer-Doran House Restoration - 200,000 100,000 100,000 200,000

TOTAL PUBLIC FACILITIES FEES FUND (402) 58,920,096 10,236,000 736,000 9,500,000 69,156,096

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
2,324,723 - - - 2,324,723
88264 San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements 7,554,174 - - - 7,554,174

Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2024-25
Budget
Appropriation
Total Future
Appropriation Total Budget
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 1,100,000 1,100,000 - 3,871,603

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 4,622,172 - (1,481,000) - 3,141,172 ST011 Annual Surface Seal Project FY24-FY27 843,000 - 250,874 4,374,000 5,467,874 ST012 Olive Street Bridge 900,000 - 145,000 1,455,000 2,500,000 ST014 Rancho Santa Fe Pavement Restoration 1,077,000 4,600,000 3,923,000 - 5,000,000 ST018 Annual Surface Seal Project FY28-FY31 - 20,000,000 - 5,037,000 5,037,000 TOTAL TRANSNET - STREETS FUNDS (404) 27,043,676 25,700,000 3,937,874 10,866,000 41,847,550

REGIONAL TRANSPORTATION CONGESTION IMPROVEMENT PROGRAM (408) 88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control 4,982,300 - - - 4,982,300

ST005 San Marcos Boulevard Reconstruction - - 2,355,828 - 2,355,828 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 - 2,355,828 - 9,312,156

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 ST017 San Marcos Boulevard Storm Drain Repair 500,000 - - - 500,000

TOTAL DEVELOPER CONTRIBUTION/IN-LIEU (410) 5,110,370 - - - 5,110,370

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 & Mechanical Ventilation 2,000,000 - - - 2,000,000 FC013 Future Fire Station Feasibility Study 250,000 - - - 250,000 Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2024-25
Budget
Appropriation
Total Future
Appropriation Total Budget
PK009 Bradley Park Pump Track 366,484 - - - 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 ST019 Inland Rail Trail/Mission Road Lighting Enhancement - 1,000,000 - 1,000,000 1,000,000 PL007 Creek Specific Plan Amendment - 690,000 690,000 - 690,000

TOTAL GRANT/OTHER FUNDING (411) 54,658,299 1,690,000 690,000 1,000,000 56,348,299

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

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

SUCCESSOR AGENCY NO. 2 BOND (560552)
88263 San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements
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
6,698,284 - - - 6,698,284
88507 San Marcos Creek Specific Plan: Promenade Construction 1,740,015 - - - 1,740,015 88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation
3,982,800 - - - 3,982,800

TOTAL SUCCESSOR AGENCY NO. 2 BOND (560552) 15,463,312 - - - 15,463,312

SUCCESSOR AGENCY NO. 3 BOND (560553)
88179 South Santa Fe - Smilax to Bosstick 287,466 - - - 287,466 88214 Channel Widening South of Grand Avenue 2,718,970 - - - 2,718,970 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 1,022,930 - - - 1,022,930 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) 25,092,285 - - - 25,092,285

FACILITIES REPLACEMENT/REHABILITATION FUND (603)
FC004 Structure Removal Project 275,000 - - - 275,000 FC015 City Hall Waterproofing 50,000 - - - 50,000 FC016 City Hall Elevator Updates 1,000,000 - - - 1,000,000 PK010 Connors Park Synthetic Turf 800,000 - - - 800,000 Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2024-25
Budget
Appropriation
Total Future
Appropriation Total Budget
PL004 Trash Amendment 250,000 - - - 250,000

TOTAL FACILITIES REPLACEMENT/REHABILITATION FUND (603) 2,375,000 - - - 2,375,000

INFRASTRUCTURE FUNDS (604)
88532 Traffic Management System Enhancement 486,907 - - - 486,907 FC006 Interior Remodel/Apparatus Storage: Fire Station 3 960,000 - - - 960,000 FC010 Fire Station 3 Upgrades & Mechanical Ventilation 250,000 - - 250,000 FC014 Clarifier Replacement 800,000 - - - 800,000 PL001 General Plan Update/Creek Specific Plan - 44,649 44,649 - 44,649 ST001 Annual Surface Seal Project FY19-FY23 509,109 - - - 509,109

TOTAL INFRASTRUCTURE FUNDS (604) 3,006,016 44,649 44,649 - 3,050,665

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 249,539 - - - 249,539 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) 4,177,238 - - - 4,177,238

TOTAL CIP $ 228,638,492 $ 43,283,217 $ 16,917,477 $ 32,799,575 $ 278,355,544

PAGE INTENTIONALLY LEFT BLANK

City of San Marcos Capital Improvement Projects Program 171

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): $ -
FY24-25 Budget: $ 625,000

Expended/Encumbered as of June 30, 2024 $ 321,936
Available Budget as of June 30, 2024 $ 303,064

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
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

172 Capital Improvement Projects Program City of San Marcos

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 Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2014-15 Post-Construction $3,611,170 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): $ 86,000
FY24-25 Budget: $ 3,611,170

Expended/Encumbered as of June 30, 2024 $ 3,611,170
Available Budget as of June 30, 2024 $ -

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
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 $ 86,000 $ - $ - $ - $ - $ 1,701,000 TransNet LSI $ 350,000 $ - $ - $ - $ - $ - $ 350,000 Totals $ 3,525,170 $ 86,000 $ - $ - $ - $ - $ 3,611,170 Total Project Cost $ 3,611,170

City of San Marcos Capital Improvement Projects Program 173

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): $ -
FY24-25 Budget: $ 17,419,943

Expended/Encumbered as of June 30, 2024 $ 11,479,164
Available Budget as of June 30, 2024 $ 5,940,779

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
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

174 Capital Improvement Projects Program City of San Marcos

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: $ 7,424,808
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 7,424,808

Expended/Encumbered as of June 30, 2024 $ 4,463,450
Available Budget as of June 30, 2024 $ 2,961,358

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Gas Tax $ 1,670,000 $ - $ - $ - $ - $ - $ 1,670,000 Traffic Safety $ 4,284 $ - $ - $ - $ - $ - $ 4,284 PFF (Cir Streets) $ 1,176,444 $ - $ - $ - $ - $ - $ 1,176,444 TransNet Highway $ 580,000 $ - $ - $ - $ - $ - $ 580,000 TransNet LSI $ 308,156 $ - $ - $ - $ - $ - $ 308,156 TIF Funds $ 82,000 $ - $ - $ - $ - $ - $ 82,000
SA No. 3 Bond Proceeds $ 287,466 $ - $ - $ - $ - $ - $ 287,466 Former SM Redev. Agency $ 3,316,458 $ - $ - $ - $ - $ - $ 3,316,458 Totals $ 7,424,808 $ - $ - $ - $ - $ - $ 7,424,808 Total Project Cost $ 7,424,808

City of San Marcos Capital Improvement Projects Program 175

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: $ 4,711,261
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 4,711,261

Expended/Encumbered as of June 30, 2024 $ 4,025,443
Available Budget as of June 30, 2024 $ 685,818

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
PFF (FC ) $ 100,000 $ - $ - $ - $ - $ - $ 100,000 PFF (Cir Streets) $ 1,642,752 $ - $ - $ - $ - $ - $ 1,642,752 SA No. 3 Bond Proceeds $ 2,718,970 $ - $ - $ - $ - $ - $ 2,718,970 Former SM Redev. Agency $ 249,539 $ - $ - $ - $ - $ - $ 249,539 Totals $ 4,711,261 $ - $ - $ - $ - $ - $ 4,711,261 Total Project Cost $ 4,711,261

176 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT

San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements Project Code Project Type Project Category Target Completion Responsible Dept. 88263 Creek District Improvement Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $33,384,192 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: $ 33,384,192
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 33,384,192

Expended/Encumbered as of June 30, 2024 $ 30,017,499
Available Budget as of June 30, 2024 $ 3,366,693

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
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 $ 2,324,723 $ - $ - $ - $ - $ - $ 2,324,723 SA No. 2 Bond Proceeds $ 3,042,156 $ - $ - $ - $ - $ - $ 3,042,156 SA No. 3 Bond Proceeds $ 7,225,222 $ - $ - $ - $ - $ - $ 7,225,222 Totals $ 33,384,192 $ - $ - $ - $ - $ - $ 33,384,192 Total Project Cost $ 33,384,192

City of San Marcos Capital Improvement Projects Program 177

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 Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $44,267,021 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: $ 44,267,021
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 44,267,021

Expended/Encumbered as of June 30, 2024 $ 41,016,608
Available Budget as of June 30, 2024 $ 3,250,413

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
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 $ 7,554,174 $ - $ - $ - $ - $ - $ 7,554,174 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 $ 44,267,021 $ - $ - $ - $ - $ - $ 44,267,021 Total Project Cost $ 44,267,021

178 Capital Improvement Projects Program City of San Marcos

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 Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $14,829,207 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: $ 14,829,207
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 14,829,207

Expended/Encumbered as of June 30, 2024 $ 14,438,781
Available Budget as of June 30, 2024 $ 390,426

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Other Agency $ 735,947 $ - $ - $ - $ - $ - $ 735,947 PFF (Cir Streets) $ 2,393,463 $ - $ - $ - $ - $ - $ 2,393,463 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 $ 14,829,207 $ - $ - $ - $ - $ - $ 14,829,207 Total Project Cost $ 14,829,207

City of San Marcos Capital Improvement Projects Program 179

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 Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $11,592,817 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): $ 1,100,000
FY24-25 Budget: $ 11,592,817

Expended/Encumbered as of June 30, 2024 $ 11,045,564
Available Budget as of June 30, 2024 $ 547,253

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
TransNet Bond Funds $ 1,384,313 $ - $ - $ - $ - $ - $ 1,384,313 TransNet LSI $ 1,387,290 $ 1,100,000 $ - $ - $ - $ - $ 2,487,290 SA No. 2 Bond Proceeds $ 6,698,284 $ - $ - $ - $ - $ - $ 6,698,284 SA No. 3 Bond Proceeds $ 1,022,930 $ - $ - $ - $ - $ - $ 1,022,930 Totals $ 10,492,817 $ 1,100,000 $ - $ - $ - $ - $ 11,592,817 Total Project Cost $ 11,592,817

180 Capital Improvement Projects Program City of San Marcos

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 Summer 2024 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): $ -
FY24-25 Budget: $ 4,544,185

Expended/Encumbered as of June 30, 2024 $ 3,803,131
Available Budget as of June 30, 2024 $ 741,054

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
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

City of San Marcos Capital Improvement Projects Program 181

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 Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2013-14 Construction $12,946,117 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: $ 12,946,117
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 12,946,117

Expended/Encumbered as of June 30, 2024 $ 12,679,327
Available Budget as of June 30, 2024 $ 266,790

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
SANDAG Land Deed $ 1,937,803 $ - $ - $ - $ - $ - $ 1,937,803 PFF (HC ) $ 1,208,800 $ - $ - $ - $ - $ - $ 1,208,800 SA No. 2 Bond Proceeds $ 3,982,800 $ - $ - $ - $ - $ - $ 3,982,800 SA No. 3 Bond Proceeds $ 5,816,714 $ - $ - $ - $ - $ - $ 5,816,714 Totals $ 12,946,117 $ - $ - $ - $ - $ - $ 12,946,117 Total Project Cost $ 12,946,117

182 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - TRAFFIC

Traffic Management System Enhancement
Project Code Project Type Project Category Target Completion Responsible Dept. 88532 Traffic Improvement Summer 2024 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: $ 2,745,600
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 2,745,600

Expended/Encumbered as of June 30, 2024 $ 2,644,350
Available Budget as of June 30, 2024 $ 101,250

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Gas Tax $ 770,645 $ - $ - $ - $ - $ - $ 770,645
TransNet Excess SAFE Revenue
Funds $ 244,048 $ - $ - $ - $ - $ - $ 244,048
TransNet LSI $ 1,244,000 $ - $ - $ - $ - $ - $ 1,244,000 Infrastructure Replacement/
Rehab $ 486,907 $ - $ - $ - $ - $ - $ 486,907
Totals $ 2,745,600 $ - $ - $ - $ - $ - $ 2,745,600 Total Project Cost $ 2,745,600

City of San Marcos Capital Improvement Projects Program 183

CAPITAL IMPROVEMENT PROJECT - FACILITIES

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

FC004 Facilities Maintenance Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Construction $275,000 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: $ 275,000
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 275,000

Expended/Encumbered as of June 30, 2024 $ 248,742
Available Budget as of June 30, 2024 $ 26,258

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 275,000 $ - $ - $ - $ - $ - $ 275,000 Totals $ 275,000 $ - $ - $ - $ - $ - $ 275,000
Total Project Cost $ 275,000

184 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - FACILITIES

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

FC006 Facilities Improvement Fall 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: $ 960,000
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 960,000

Expended/Encumbered as of June 30, 2024 $ 912,310
Available Budget as of June 30, 2024 $ 47,690

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Infrastructure Replacement/
Rehab $ 960,000 $ - $ - $ - $ - $ - $ 960,000
Totals $ 960,000 $ - $ - $ - $ - $ - $ 960,000
Total Project Cost $ 960,000

City of San Marcos Capital Improvement Projects Program 185

CAPITAL IMPROVEMENT PROJECT - FACILITIES

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

FC010 Facilities Improvement Summer 2025 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 include a minor building addition, the addition of mechanical ventilation in the apparatus bays, site security fencing, and minor parking lot changes to accommodate public and ADA accessibility needs. This project will also include the installation of ventilations for apparatus bays at all existing stations.

Budget & Expense Summary:

Prior Approved Budget: $ 2,250,000
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 2,250,000

Expended/Encumbered as of June 30, 2024 $ 427,053
Available Budget as of June 30, 2024 $ 1,822,947

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Grant/Other $ 2,000,000 $ - $ - $ - $ - $ - $ 2,000,000 Infrastructure Replacement/
Rehab $ 250,000 $ - $ - $ - $ - $ - $ 250,000
Totals $ 2,250,000 $ - $ - $ - $ - $ - $ 2,250,000 Total Project Cost $ 2,250,000

186 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 additional fire station. The study will also evaluate the service area and identify possible locations for one or more new fire station(s).

Budget & Expense Summary:

Prior Approved Budget: $ 250,000
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 250,000

Expended/Encumbered as of June 30, 2024 $ 56,225
Available Budget as of June 30, 2024 $ 193,775

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
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 187

CAPITAL IMPROVEMENT PROJECT - FACILITIES

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

FC014 Facilities Improvement Winter2024 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): $ -
FY24-25 Budget: $ 800,000

Expended/Encumbered as of June 30, 2024 $ 103,724
Available Budget as of June 30, 2024 $ 696,276

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Infrastructure Replacement/
Rehab $ 800,000 $ - $ - $ - $ - $ - $ 800,000
Totals $ 800,000 $ - $ - $ - $ - $ - $ 800,000
Total Project Cost $ 800,000

188 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: $ 50,000
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 50,000

Expended/Encumbered as of June 30, 2024 $ 27,704
Available Budget as of June 30, 2024 $ 22,296

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 50,000 $ - $ - $ - $ - $ - $ 50,000 Totals $ 50,000 $ - $ - $ - $ - $ - $ 50,000
Total Project Cost $ 50,000

City of San Marcos Capital Improvement Projects Program 189

CAPITAL IMPROVEMENT PROJECT - FACILITIES

City Hall Elevator Updates
Project Code Project Type Project Category Target Completion Responsible Dept.

FC016 Facilities Improvement Spring 2025 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): $ -
FY24-25 Budget: $ 1,000,000

Expended/Encumbered as of June 30, 2024 $ 97,586
Available Budget as of June 30, 2024 $ 902,414

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
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

190 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Discovery Lake Bridge Repair
Project Code Project Type Project Category Target Completion Responsible Dept.

FC017 Facilities Maintenance Summer 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Maintenance $400,000 N/A

Project Description:

This project would repair deteriorating timbers on a small access bridge.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 400,000
FY24-25 Budget: $ 400,000

Expended/Encumbered as of June 30, 2024 $ -
Available Budget as of June 30, 2024 $ 400,000

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
CFD 98-02 $ - $ - $ 400,000 $ - $ - $ - $ 400,000 Totals $ - $ - $ 400,000 $ - $ - $ - $ 400,000
Total Project Cost $ 400,000

City of San Marcos Capital Improvement Projects Program 191

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Meyer-Doran House Restoration
Project Code Project Type Project Category Target Completion Responsible Dept.

FC018 Facilities Maintenance Fall 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Maintenance $200,000 N/A

Project Description:

This project would perform restoration on the Meyer-Doran house as part of its permits related to the Creek Specific Plan

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 200,000
FY24-25 Budget: $ 200,000

Expended/Encumbered as of June 30, 2024 $ -
Available Budget as of June 30, 2024 $ 200,000

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
PFF (HC ) $ - $ 100,000 $ 100,000 $ - $ - $ - $ 200,000 Totals $ - $ 100,000 $ 100,000 $ - $ - $ - $ 200,000 Total Project Cost $ 200,000

192 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Senior Center HVAC/Cool Zone
Project Code Project Type Project Category Target Completion Responsible Dept.

FC019 Facilities Maintenance Fall 2025 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Maintenance $1,100,000 N/A

Project Description:

This project would update the HVAC of the Senior Activity Center and allow for a cool zone to be established.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 1,100,000
FY24-25 Budget: $ 1,100,000

Expended/Encumbered as of June 30, 2024 $ -
Available Budget as of June 30, 2024 $ 1,100,000

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
CDBG $ - $ 100,000 $ 1,000,000 $ - $ - $ - $ 1,100,000 Totals $ - $ 100,000 $ 1,000,000 $ - $ - $ - $ 1,100,000 Total Project Cost $ 1,100,000

City of San Marcos Capital Improvement Projects Program 193

CAPITAL IMPROVEMENT PROJECT - PARKS

Rancho Coronado Park Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.

PK006 Parks Improvement Fall 2024 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): $ -
FY24-25 Budget: $ 1,831,500

Expended/Encumbered as of June 30, 2024 $ 1,692,886
Available Budget as of June 30, 2024 $ 138,614

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
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

194 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PARKS

South Lake Phase 2
Project Code Project Type Project Category Target Completion Responsible Dept.

PK007 Parks Improvement Summer 2025 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): $ -
FY24-25 Budget: $ 1,575,000

Expended/Encumbered as of June 30, 2024 $ 158,367
Available Budget as of June 30, 2024 $ 1,416,633

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
PFF (Parks/Trails ) $ 1,575,000 $ - $ - $ - $ - $ - $ 1,575,000 Totals $ 1,575,000 $ - $ - $ - $ - $ - $ 1,575,000 Total Project Cost $ 1,575,000

City of San Marcos Capital Improvement Projects Program 195

CAPITAL IMPROVEMENT PROJECT - PARKS

Richmar Park Phase 2
Project Code Project Type Project Category Target Completion Responsible Dept.

PK008 Parks Improvement Summer 2025 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): $ -
FY24-25 Budget: $ 800,000

Expended/Encumbered as of June 30, 2024 $ 315
Available Budget as of June 30, 2024 $ 799,685

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
CDBG $ 800,000 $ - $ - $ - $ - $ - $ 800,000
Totals $ 800,000 $ - $ - $ - $ - $ - $ 800,000
Total Project Cost $ 800,000

196 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PARKS

Bradley Park Pump Track
Project Code Project Type Project Category Target Completion Responsible Dept.

PK009 Parks Improvement Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2020-21 Construction $1,316,484 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: $ 1,166,484
Budget Appropriation Increase/(Decrease): $ 150,000
FY24-25 Budget: $ 1,316,484

Expended/Encumbered as of June 30, 2024 $ 1,197,428
Available Budget as of June 30, 2024 $ 119,056

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Developer Deposit $ 800,000 $ - $ - $ - $ - $ - $ 800,000 Grant/Other $ 366,484 $ - $ - $ - $ - $ - $ 366,484 PFF (Parks/Trails ) $ - $ 150,000 $ - $ - $ - $ - $ 150,000 Totals $ 1,166,484 $ 150,000 $ - $ - $ - $ - $ 1,316,484 Total Project Cost $ 1,316,484

City of San Marcos Capital Improvement Projects Program 197

CAPITAL IMPROVEMENT PROJECT - PARKS

Connors Park Synthetic Turf
Project Code Project Type Project Category Target Completion Responsible Dept.

PK010 Parks Improvement Summer 2024 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): $ -
FY24-25 Budget: $ 800,000

Expended/Encumbered as of June 30, 2024 $ 766,522
Available Budget as of June 30, 2024 $ 33,478

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 800,000 $ - $ - $ - $ - $ - $ 800,000 Totals $ 800,000 $ - $ - $ - $ - $ - $ 800,000
Total Project Cost $ 800,000

198 Capital Improvement Projects Program City of San Marcos

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 $971,809 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 Specific plan. Note: This project is on hold pending identification of future funding sources

Budget & Expense Summary:

Prior Approved Budget: $ 927,160
Budget Appropriation Increase/(Decrease): $ 44,649
FY24-25 Budget: $ 971,809

Expended/Encumbered as of June 30, 2024 $ 971,809
Available Budget as of June 30, 2024 $ -

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
General Fund $ 927,160 $ - $ - $ - $ - $ - $ 927,160 Infrastructure Replacement/
Rehab $ - $ 44,649 $ - $ - $ - $ - $ 44,649
Totals $ 927,160 $ 44,649 $ - $ - $ - $ - $ 971,809 Total Project Cost $ 971,809

City of San Marcos Capital Improvement Projects Program 199

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, safety element, and environmental justice as statutorily required. Project will include the development of implementation documents and programs.

Budget & Expense Summary:

Prior Approved Budget: $ 450,000
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 450,000

Expended/Encumbered as of June 30, 2024 $ 447,662
Available Budget as of June 30, 2024 $ 2,339

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
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

200 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PLANNING

Electronic Plan Reviews
Project Code Project Type Project Category Target Completion Responsible Dept.

PL003 Planning Improvement Summer 2024 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): $ -
FY24-25 Budget: $ 310,000

Expended/Encumbered as of June 30, 2024 $ 310,000
Available Budget as of June 30, 2024 $ -

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Grant/Other $ 310,000 $ - $ - $ - $ - $ - $ 310,000 Totals $ 310,000 $ - $ - $ - $ - $ - $ 310,000
Total Project Cost $ 310,000

City of San Marcos Capital Improvement Projects Program 201

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 full capture trash facilities as part of the City’s strategy to reduce trash as required by the MS4 permit.

Budget & Expense Summary:

Prior Approved Budget: $ 250,000
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 250,000

Expended/Encumbered as of June 30, 2024 $ -
Available Budget as of June 30, 2024 $ 250,000

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 250,000 $ - $ - $ - $ - $ - $ 250,000 Totals $ 250,000 $ - $ - $ - $ - $ - $ 250,000
Total Project Cost $ 250,000

202 Capital Improvement Projects Program City of San Marcos

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): $ -
FY24-25 Budget: $ 450,000

Expended/Encumbered as of June 30, 2024 $ 40,085
Available Budget as of June 30, 2024 $ 409,915

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
General Fund $ 450,000 $ - $ - $ - $ - $ - $ 450,000 Totals $ 450,000 $ - $ - $ - $ - $ - $ 450,000
Total Project Cost $ 450,000

City of San Marcos Capital Improvement Projects Program 203

CAPITAL IMPROVEMENT PROJECT - STORM DRAINS

Citywide Floodplain Analysis
Project Code Project Type Project Category Target Completion Responsible Dept.

PL006 Storm Drains Forward Planning Fall 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Forward Planning $1,500,000 N/A

Project Description:

This project would analyze regulatory floodplains in the City and amend the City’s drainage master plan to address any infrastructure needs.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 1,500,000
FY24-25 Budget: $ 1,500,000

Expended/Encumbered as of June 30, 2024 $ -
Available Budget as of June 30, 2024 $ 1,500,000

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
PFF (FC ) $ - $ - $ 1,500,000 $ - $ - $ - $ 1,500,000 Totals $ - $ - $ 1,500,000 $ - $ - $ - $ 1,500,000 Total Project Cost $ 1,500,000

204 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PLANNING

Creek Specific Plan Amendment
Project Code Project Type Project Category Target Completion Responsible Dept.

PL007 Planning Forward Planning Spring 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Forward Planning $690,000 N/A

Project Description:

This project would update the Creek Specific plan.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 690,000
FY24-25 Budget: $ 690,000

Expended/Encumbered as of June 30, 2024 $ -
Available Budget as of June 30, 2024 $ 690,000

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Grant/Other $ - $ 690,000 $ - $ - $ - $ - $ 690,000 Totals $ - $ 690,000 $ - $ - $ - $ - $ 690,000
Total Project Cost $ 690,000

City of San Marcos Capital Improvement Projects Program 205

CAPITAL IMPROVEMENT PROJECT - STREETS

Annual Surface Seal Project FY19-FY23
Project Code Project Type Project Category Target Completion Responsible Dept.

ST001 Streets Improvement Fall 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Post-Construction $7,316,856 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: $ 7,316,856
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 7,316,856

Expended/Encumbered as of June 30, 2024 $ 5,092,518
Available Budget as of June 30, 2024 $ 2,224,338

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Gas Tax $ 859,542 $ - $ - $ - $ - $ - $ 859,542
Traffic Safety $ 413,200 $ - $ - $ - $ - $ - $ 413,200 RMRA $ 5,285,005 $ - $ - $ - $ - $ - $ 5,285,005 TransNet LSI $ 250,000 $ - $ - $ - $ - $ - $ 250,000 Infrastructure Replacement/
Rehab $ 509,109 $ - $ - $ - $ - $ - $ 509,109
Totals $ 7,316,856 $ - $ - $ - $ - $ - $ 7,316,856 Total Project Cost $ 7,316,856

206 Capital Improvement Projects Program City of San Marcos

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): $ -
FY24-25 Budget: $ 6,500,000

Expended/Encumbered as of June 30, 2024 $ 292,754
Available Budget as of June 30, 2024 $ 6,207,246

City of San Marcos Capital Improvement Projects Program 207

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): $ -
FY24-25 Budget: $ 11,600,000

Expended/Encumbered as of June 30, 2024 $ 410,062
Available Budget as of June 30, 2024 $ 11,189,938

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Gas Tax $ 2,399,000 $ 2,704,000 $ 1,000,000 $ - $ - $ - $ 6,103,000 TransNet LSI $ 4,622,172 $ (1,481,000) $ - $ - $ - $ - $ 3,141,172 RTCIP $ - $ 2,355,828 $ - $ - $ - $ - $ 2,355,828 Totals $ 7,021,172 $ 3,578,828 $ 1,000,000 $ - $ - $ - $ 11,600,000 Total Project Cost $ 11,600,000

208 Capital Improvement Projects Program City of San Marcos

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 2024 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): $ -
FY24-25 Budget: $ 21,000,000

Expended/Encumbered as of June 30, 2024 $ 16,473,407
Available Budget as of June 30, 2024 $ 4,526,593

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
PFF (Cir Streets) $ 6,132,122 $ - $ - $ - $ - $ - $ 6,132,122 PFF (SR78) $ 12,893,850 $ - $ - $ - $ - $ - $ 12,893,850 RTCIP $ 1,974,028 $ - $ - $ - $ - $ - $ 1,974,028 Totals $ 21,000,000 $ - $ - $ - $ - $ - $ 21,000,000 Total Project Cost $ 21,000,000

City of San Marcos Capital Improvement Projects Program 209

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 2025 Development Services/ Developer
Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Construction $8,500,000 SM69

Project Description:

Budget & Expense Summary:

Prior Approved Budget: $ 8,500,000
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 8,500,000

Expended/Encumbered as of June 30, 2024 $ 7,963,634
Available Budget as of June 30, 2024 $ 536,366

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
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

210 Capital Improvement Projects Program City of San Marcos

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 $2,942,642 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: $ 4,830,074
Budget Appropriation Increase/(Decrease): $ (1,887,432) FY24-25 Budget: $ 2,942,642

Expended/Encumbered as of June 30, 2024 $ 2,542,239
Available Budget as of June 30, 2024 $ 400,403

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
CDBG $ 2,807,642 $ - $ - $ - $ - $ - $ 2,807,642
PFF (Cir Streets) $ 135,000 $ - $ - $ - $ - $ - $ 135,000 Totals $ 2,942,642 $ - $ - $ - $ - $ - $ 2,942,642 Total Project Cost $ 2,942,642

City of San Marcos Capital Improvement Projects Program 211

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): $ -
FY24-25 Budget: $ 400,000

Expended/Encumbered as of June 30, 2024 $ 108,896
Available Budget as of June 30, 2024 $ 291,104

212 Capital Improvement Projects Program City of San Marcos

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 $16,000,000 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): $ 6,000,000
FY24-25 Budget: $ 16,000,000

Expended/Encumbered as of June 30, 2024 $ 111,744
Available Budget as of June 30, 2024 $ 15,888,256

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Gas Tax $ 357,000 $ - $ 144,575 $ - $ - $ - $ 501,575 RMRA $ 2,655,425 $ 3,749,126 $ 2,000,000 $ 1,626,000 $ - $ - $ 10,030,551 TransNet LSI $ 843,000 $ 250,874 $ 2,000,000 $ 2,374,000 $ - $ - $ 5,467,874 Totals $ 3,855,425 $ 4,000,000 $ 4,144,575 $ 4,000,000 $ - $ - $ 16,000,000 Total Project Cost $ 16,000,000

City of San Marcos Capital Improvement Projects Program 213

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): $ -
FY24-25 Budget: $ 2,500,000

Expended/Encumbered as of June 30, 2024 $ -
Available Budget as of June 30, 2024 $ 2,500,000

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
TransNet LSI $ 900,000 $ 145,000 $ 1,448,000 $ 7,000 $ - $ - $ 2,500,000 Totals $ 900,000 $ 145,000 $ 1,448,000 $ 7,000 $ - $ - $ 2,500,000 Total Project Cost $ 2,500,000

214 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STREETS

Sycamore Drive Street Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.

ST013 Streets Improvement Spring 2025 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 existing restroom which is reaching the end of it’s serviceable life and is overutilized.

Budget & Expense Summary:

Prior Approved Budget: $ 850,000
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 850,000

Expended/Encumbered as of June 30, 2024 $ 115,885
Available Budget as of June 30, 2024 $ 734,115

City of San Marcos Capital Improvement Projects Program 215

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 $7,600,000 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): $ 4,600,000
FY24-25 Budget: $ 7,600,000

Expended/Encumbered as of June 30, 2024 $ 315,968
Available Budget as of June 30, 2024 $ 7,284,032

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
RMRA $ - $ 2,600,000 $ - $ - $ - $ - $ 2,600,000
TransNet LSI $ 1,077,000 $ 3,923,000 $ - $ - $ - $ - $ 5,000,000 Totals $ 1,077,000 $ 6,523,000 $ - $ - $ - $ - $ 7,600,000 Total Project Cost $ 7,600,000

216 Capital Improvement Projects Program City of San Marcos

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 sidewalk throughout the City.

Budget & Expense Summary:

Prior Approved Budget: $ 400,000
Budget Appropriation Increase/(Decrease): $ (100,000)
FY24-25 Budget: $ 400,000

Expended/Encumbered as of June 30, 2024 $ -
Available Budget as of June 30, 2024 $ 400,000

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Gas Tax $ - $ - $ - $ 100,000 $ 100,000 $ 100,000 $ 300,000 Totals $ - $ - $ - $ 100,000 $ 100,000 $ 100,000 $ 300,000 Future Years $ 100,000
Total Project Cost $ 400,000

City of San Marcos Capital Improvement Projects Program 217

CAPITAL IMPROVEMENT PROJECT - STORM DRAINS

Richland Storm Drain Repair
Project Code Project Type Project Category Target Completion Responsible Dept.

ST016 Storm Drains Maintenance Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2023-24 Construction $400,000 N/A

Project Description:

This project will replace and install the storm drain on Richland Road between Felicita Road and Rock Springs

Budget & Expense Summary:

Prior Approved Budget: $ 400,000
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 400,000

Expended/Encumbered as of June 30, 2024 $ 320,003
Available Budget as of June 30, 2024 $ 79,997

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Gas Tax $ 400,000 $ - $ - $ - $ - $ - $ 400,000
Totals $ 400,000 $ - $ - $ - $ - $ - $ 400,000
Total Project Cost $ 400,000

218 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STORM DRAINS

San Marcos Boulevard Storm Drain Repair
Project Code Project Type Project Category Target Completion Responsible Dept.

ST017 Storm Drains Maintenance Summer 2024 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2023-24 Construction $500,000 N/A

Project Description:

This project will replace and install the storm drain on San Marcos Blvd resulting from development in the surrounding area

Budget & Expense Summary:

Prior Approved Budget: $ 500,000
Budget Appropriation Increase/(Decrease): $ -
FY24-25 Budget: $ 500,000

Expended/Encumbered as of June 30, 2024 $ 43,486
Available Budget as of June 30, 2024 $ 456,514

City of San Marcos Capital Improvement Projects Program 219

CAPITAL IMPROVEMENT PROJECT - STREETS

Annual Surface Seal Project FY28-FY31
Project Code Project Type Project Category Target Completion Responsible Dept.

ST018 Streets Maintenance Annual Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Maintenance $20,000,000 SM76

Project Description:

This project is part of the City’s regular maintenance of roadways.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 10,000,000 FY24-25 Budget: $ 20,000,000

Expended/Encumbered as of June 30, 2024 $ -
Available Budget as of June 30, 2024 $ 20,000,000

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
RMRA $ - $ - $ - $ - $ 2,525,000 $ 2,438,000 $ 4,963,000 TransNet LSI $ - $ - $ - $ - $ 2,475,000 $ 2,562,000 $ 5,037,000 Totals $ - $ - $ - $ - $ 5,000,000 $ 5,000,000 $ 10,000,000 Future Years $ 10,000,000
Total Project Cost $ 20,000,000

220 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STREETS

Inland Rail Trail/Mission Road Lighting Enhancement
Project Code Project Type Project Category Target Completion Responsible Dept.

ST019 Streets Improvement Summer 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Improvement $1,000,000 N/A

Project Description:

This project would construct enhanced pedestrian lighting along Misson road in the Richmar Neighborhood along the inland rail trail.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 1,000,000
FY24-25 Budget: $ 1,000,000

Expended/Encumbered as of June 30, 2024 $ -
Available Budget as of June 30, 2024 $ 1,000,000

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Grant/Other $ - $ - $ - $ 1,000,000 $ - $ - $ 1,000,000 Totals $ - $ - $ - $ 1,000,000 $ - $ - $ 1,000,000 Total Project Cost $ 1,000,000

City of San Marcos Capital Improvement Projects Program 221

CAPITAL IMPROVEMENT PROJECT - STORM DRAINS

Rancho Santa Fe Backbone Storm Drain
Project Code Project Type Project Category Target Completion Responsible Dept.

ST020 Storm Drains Improvement Summer 2028 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Improvement $4,900,000 N/A

Project Description:

This project will construct a backbone storm drain between Grand Ave. and La Mirada.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 4,900,000
FY24-25 Budget: $ 4,900,000

Expended/Encumbered as of June 30, 2024 $ -
Available Budget as of June 30, 2024 $ 4,900,000

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
PFF (FC ) $ - $ - $ - $ 400,000 $ 4,500,000 $ - $ 4,900,000 Totals $ - $ - $ - $ 400,000 $ 4,500,000 $ - $ 4,900,000 Total Project Cost $ 4,900,000

222 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STORM DRAINS

La Mirada Backbone Storm Drain
Project Code Project Type Project Category Target Completion Responsible Dept.

ST021 Storm Drains Improvement Summer 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Improvement $3,400,000 N/A

Project Description:

This project will construct a backbone storm drain between Las Posas and Rancho Santa Fe Road along La Mirada.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 3,400,000
FY24-25 Budget: $ 3,400,000

Expended/Encumbered as of June 30, 2024 $ -
Available Budget as of June 30, 2024 $ 3,400,000

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
PFF (FC ) $ - $ 400,000 $ 3,000,000 $ - $ - $ - $ 3,400,000 Totals $ - $ 400,000 $ 3,000,000 $ - $ - $ - $ 3,400,000 Total Project Cost $ 3,400,000

City of San Marcos Capital Improvement Projects Program 223

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): $ -
FY24-25 Budget: $ 226,800

Expended/Encumbered as of June 30, 2024 $ 182,120
Available Budget as of June 30, 2024 $ 44,680

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
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

224 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - TRAFFIC

Retroreflective Backplate
Project Code Project Type Project Category Target Completion Responsible Dept.

TR008 Traffic Improvement Fall 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): $ -
FY24-25 Budget: $ 724,000

Expended/Encumbered as of June 30, 2024 $ 35,806
Available Budget as of June 30, 2024 $ 688,194

Prior Budget
Appropriation
FY 2024-25
Budget
Appropriation
FY 2025-26
Planned
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned Total
Funding Source Summary
Other State Grant $ 724,000 $ - $ - $ - $ - $ - $ 724,000 Totals $ 724,000 $ - $ - $ - $ - $ - $ 724,000
Total Project Cost $ 724,000

1 Civic Center Drive
San Marcos, CA 92069-2918
(760)744-1050
www.san-marcos.net

San Marcos City CouncilJune 11, 2024

San Marcos City Council
June 11, 2024