BB Council Final Draft — San Marcos City Council, June 10, 2025

BUDGET
2025-2026
Adopted Annual
Operations &
Capital Improvement
Program Budget

OPERATIONS & MAINTENANCE BUDGET
Fiscal Year 2025-2026

CAPITAL IMPROVEMENT PROGRAM BUDGET
Fiscal Years 2025-2026 through 2029-2030
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 Salvador Roman Joanne Harris-Malone Mike Sannella, Deputy Mayor Chair Vice Chair
María Nuñez, Council Member Benjamin P . Barlow James Knowlton Ed Musgrove, Council Member Chris Freeman Samuel Neuhauser Danielle LeBlang, Council Member Jim Garcia Kathleen Smith

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
General Government Function 29
Administration 31
Communication & Engagement 32
Economic Development & Public Affairs 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 63
Parks and Landscape 65
Facilities Maintenance 66
Development Services Function 67
Administration 69
Watershed Program Management 70
Planning 71
Engineering 72
Public Safety Function 73
Fire 75
Building 77
Administration 78
Emergency Preparedness 79
Emergency Medical Services 80
Operations 81
Prevention 82
Law Enforcement 83
Parks and Recreation 87
OTHER RESTRICTED FUNDS 91
Gas Tax Fund 93
Traffic Safety Fund 95
Lighting & Landscaping Maintenance District Fund 97
City Affordable Housing Fund 101
CFD 98-02 Lighting and Landscaping Fund 103
Senior Nutrition Grant Fund 109
CDBG Fund 111
Center Drive Maintenance District Fund 113
CalHOME Grant Fund 115
CFD 2011-01 Congestion Management Fund 117
PEG Fund 119
Art in Public Places Fund 121
RMRA Fund 123
PLHA Fund 125
San Marcos Successor Housing Agency Fund 127
Lease Revenue Debt Service Fund 129
Public Facilities Fees Fund 131
Transnet - Streets Fund 133
Regional Transportation Congestion Improvement 135
Trust/Agency Deposits 137
Redevelopment Property Tax Fund 139
Creekside Marketplace Enterprise Fund 141
Vehicle & Equipment Acquisition/Replacement 143
City Facilities Replacement/Rehabilitation 145
City Infrastructure Replacement/Rehabilitation 147
Real Property Management Fund 149
Measure Q 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 11
June 11, 2025
Honorable Mayor and Members of the City Council:

I am pleased to present the City of San Marcos Annual Budget for Fiscal Year 2025–26. This document reflects the collective efforts of City leadership and staff to responsibly plan for the coming year while continuing to deliver high-quality services, maintain critical infrastructure, and invest in the future of our community.

A balanced and responsible financial plan
The FY 2025–26 budget is structurally balanced and meets the City Council’s reserve policy. By setting aside the equivalent of 40% of our General Fund operating budget, San Marcos has achieved the second highest reserve target in the county.

The City also continues to practice transparency in the creation of our annual budget. The Budget Review Committee worked with staff during the development of the Fiscal Year 2025-26 budget, and a new Measure Q Oversight Committee held its first meeting in April.

Fiscal year 2025-26 marks the first full year of funding from Measure Q, the 1% local sales tax passed by voters Nov. 5, 2024.

Revenues generated from Measure Q are tracked in a dedicated fund (Fund 606) to ensure transparency and accountability to our residents. The Measure Q Oversight Committee will also review independent audits of Measure Q expenditures annually, starting in January 2026.

Expenditures focused on community priorities
The City of San Marcos has made great strides investing in the city’s quality of life, and a strong foundation has been set for the community’s next chapter. The proposed Operations & Maintenance Budget totals $185.3 million for all funds, and the Capital Improvement Program Budget totals $19.1 million for FY 2025–26. Together, these budgets are the financial blueprints for achieving the City Council’s strategic priorities and sustaining service delivery levels expected by residents, businesses and visitors.

Measure Q funds are focused on public safety and emergency response, roads and infrastructure maintenance, and parks and community spaces.

In Fiscal Year 2025-26, Measure Q will fund $6.8 million in operating services such as park and trail maintenance, facility repairs, and fire equipment needs. An additional $7.3 million is allocated to capital improvement projects, and $7.8 million will be transferred to the City’s infrastructure replacement and rehabilitation funds. This 8.3% investment in infrastructure exceeds the City’s 6% policy minimum and demonstrates our proactive approach to addressing deferred maintenance and long-term infrastructure needs before they escalate into costly repairs.

Financial outlook and economic conditions
While the City remains in a strong financial position, we continue to monitor broader economic conditions closely. The FY 2025–26 budget projects a 5% overall increase in General Fund revenue compared to the prior year, reflecting continued local economic growth and stability. However, it also accounts for headwinds such as decreased fuel prices, modest declines in consumer discretionary spending, and a cooling real estate market due to higher interest rates. 12 City of San Mar cos
Sales tax revenue is projected to decline by 2.5%, driven by reductions in fuel sales and slower consumer spending in home improvement and auto-related categories. This dip is offset by an estimated 5% increase in property tax revenue, primarily due to new residential construction completed in recent years. Over time, we anticipate a deceleration in property tax growth as housing turnover slows.

The City’s investment in revenue-generating real estate assets continues to be a stabilizing factor. Net revenue from City- owned leased properties and partnerships is projected to increase by $2.4 million over last year, providing a dependable source of funding that helps insulate the City from economic volatility.

Continued focus on efficiency and value
To mitigate increasing costs—such as scheduled merit increases, health and retirement obligations, and rising utility and insurance expenses—City departments have implemented significant operational efficiencies. These include the ongoing use of best value analyses, which have yielded approximately $700,000 in annual savings through service delivery realignment and cost-effective resource deployment.

Additional efficiencies were achieved by increasing in-house maintenance capacity and transferring eligible service costs to the Measure Q fund where appropriate. As a result, the proposed General Fund appropriation of $97.9 million represents a 5% year-over-year increase.

Capital improvement priorities
The FY 2025–26 Capital Improvement Program Budget totals $19.1 million and reflects the City’s ongoing commitment to investing in infrastructure, community facilities, and long-term public assets. Funding sources for these projects include the General Fund, Special Revenue Funds, Enterprise Funds, and Measure Q. These investments are essential to maintaining the high quality of life residents expect and ensuring the resilience and reliability of City infrastructure.

Looking ahead
This budget reflects San Marcos’ strong fiscal foundation, sustained by prudent financial management, diversified revenue sources, and efficient operations. While economic uncertainty remains, we are confident in our ability to navigate future challenges and maintain the services and investments that matter most to our community.

We are proud of the collaborative process that shaped this budget and grateful for the community’s ongoing engagement and trust. The full budget document, including departmental overviews, organizational charts, and supporting detail, will be available on the City’s website by July 1.

Sincerely,
Michelle Bender, City Manager
City of San Marcos Introductory Section 13
Expenditures - Overview by Fund and Function
Fiscal Year 2024-25
Fiscal Year 2025-26
Budget
Fund/Function As Adopted As Amended Projected 6/30/25 City Council
Approved

GENERAL FUND

GENERAL GOVERNMENT
City Council $ 270,321 $ 274,821 $ 270,658 $ 276,917 Administration 9,703,566 9,980,523 9,746,736 9,931,163 Communication and Engagement 326,154 444,106 432,653 494,276 Economic Development 204,408 281,778 303,016 676,616 City Attorney 855,000 855,000 855,000 855,000 City Clerk 823,541 842,529 852,451 838,298
Human Resources/Risk Management 4,284,625 4,274,224 4,412,507 4,521,963 Finance 1,885,102 2,005,546 1,835,153 2,116,422 Information Systems 2,526,398 2,661,215 2,658,208 3,464,442 Real Property Services 50,000 52,640 150,145 33,525 Total General Government 20,929,115 21,672,382 21,516,527 23,208,622

PUBLIC WORKS
Administration 525,787 547,253 544,069 739,665 Right-of-way Maintenance 3,033,019 2,830,493 2,761,459 3,319,794 Fleet Maintenance 2,378,991 2,485,547 2,304,217 2,506,543 Parks and Landscape 4,049,443 4,045,958 4,023,768 3,359,545 Facilities Maintenance 1,982,162 2,289,338 2,388,246 1,612,395 Total Public Works 11,969,402 12,198,589 12,021,759 11,537,942

DEVELOPMENT SERVICES
Administration 1,499,802 1,733,641 1,728,405 1,237,473 Planning 1,484,370 1,640,597 1,486,519 2,077,493 Building* 1,844,719 2,074,980 1,939,965 -
Engineering 2,584,034 3,419,602 2,191,288 3,009,307 Watershed Program Management 963,157 982,831 1,101,520 939,254 Total Development Services 8,376,082 9,851,651 8,447,697 7,263,527

PUBLIC SAFETY
Fire Department* 22,679,607 23,377,451 21,442,925 25,324,773 Law Enforcement 24,144,180 24,151,681 24,196,680 25,096,100 Total Public Safety 46,823,787 47,529,132 45,639,605 50,420,873

PARKS AND RECREATION
Parks and Recreation 4,495,965 4,360,204 4,371,200 4,692,759 Total Parks and Recreation 4,495,965 4,360,204 4,371,200 4,692,759

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

TOTAL GENERAL FUND $ 93,425,351 $ 96,442,958 $ 92,827,788 $ 97,954,723

*As of Fiscal Year 2026, the Building Division will move from Development Services to the Fire Department 14 Introductory Section City of San Marcos
Expenditures - Overview by Fund and Function (continued) Fiscal Year 2024-25
Fiscal Year 2025-26
Budget
Fund/Function As Adopted As Amended Projected 6/30/25 City Council
Approved

SPECIAL REVENUE FUNDS
Gas Tax* $ 806,050 $ 1,781,361 $ 1,781,361 $ 356,359 Traffic Safety* 215,094 261,489 261,489 301,729 Lighting & Landscaping Maintenance District 1,744,056 1,788,678 1,749,480 2,030,469 City Affordable Housing* 1,503,500 1,503,500 9,000 1,547,948 CFD 98-02 Lighting & Landscaping* 9,501,022 10,341,751 9,770,211 10,829,011 Senior Nutrition Grant 425,899 445,899 428,899 467,395 CDBG* 335,764 683,482 679,213 211,523
Center Dr Maintenance District 26,020 50,020 47,520 31,520 CalHome Fund 200,000 200,000 - 200,000
CFD 2011-01 Congestion Management 4,000 4,000 4,000 4,000 PEG* 125,000 155,000 155,000 170,000
Art In Public Places 185,000 185,000 85,000 85,000 RMRA* - 1,600,000 1,600,000 -
Permanent Local Housing Allocation - - - 20,578 San Marcos Successor Housing Agency 15,697,836 8,504,049 8,488,649 7,294,904 Total Special Revenue Funds 30,769,241 27,504,229 25,059,822 23,550,436

DEBT SERVICE FUND
Lease Revenue Bonds 382,943 382,943 382,943 384,530 Total Debt Service Fund 382,943 382,943 382,943 384,530

CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees* 118,075 4,357,845 4,309,468 145,670 Transnet - Streets* 163,976 2,171,825 2,171,784 202,337 RTCIP* - 2,523,465 600,000 -
Total Capital Improvement Project Funds 282,051 9,053,135 7,081,252 348,007

FIDUCIARY FUNDS
Trust/Agency Deposits 346,000 346,000 - -
Redevelopment Property Tax Trust Fund* 25,067,597 28,552,086 28,540,086 22,199,349 Total Fiduciary Funds 25,413,597 28,898,086 28,540,086 22,199,349

ENTERPRISE FUNDS
Creekside Marketplace 5,995,196 7,616,352 7,616,352 6,165,629 Real Property Management 6,846,213 7,992,842 6,694,597 11,113,932 Total Enterprise Funds 12,841,409 15,609,194 14,310,949 17,279,561

INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/Replacement 1,474,487 4,514,797 4,123,263 2,940,199 City Facilities Replacement/Rehabilitation* 86,000 861,145 821,141 2,794,495 City Infrastructure Replacement/Rehabilitation* 792,000 1,703,186 1,239,500 3,294,000 Measure Q Fund - 4,982,000 4,445,332 14,562,668 Total Internal Service Funds 2,352,487 12,061,128 10,629,236 23,591,362

TOTAL EXPENDITURES - ALL FUNDS $ 165,467,079 $ 189,951,673 $ 178,832,076 $ 185,307,968

City of San Marcos Introductory Section 15
Revenues - Overview by Fund and Type
Fiscal Year 2024-25
Fiscal Year 2025-26
Budget
Budget Category As Adopted As Amended Projected 6/30/25 City Council Approved

GENERAL FUND

TAXES & SPECIAL ASSESSMENTS
Sales Tax $ 22,577,794 $ 21,203,672 $ 21,126,064 $ 22,009,320 Property Tax 32,189,593 33,417,645 33,456,775 33,863,177 Special Assessments 7,347,600 7,506,075 7,549,600 7,822,600 Transient Occupancy Tax 1,570,000 1,928,000 1,928,000 1,928,000 Total Taxes & Special Assessments 63,684,987 64,055,392 64,060,439 65,623,097

LICENSES & PERMITS
Franchise Fees 5,800,000 5,800,000 5,710,000 5,910,000 Building Permit Fees 710,000 390,076 370,000 520,000 Business License Fees 251,500 251,500 264,150 338,600 Other Licenses & Permits 1,042,350 1,257,350 1,109,898 1,124,363 Total Licenses & Permits 7,803,850 7,698,926 7,454,048 7,892,963

INTERGOVERNMENTAL
State Mandates 175,000 226,000 251,361 255,000 State Grants 480,856 480,856 535,871 459,500
Local Grants 5,000 20,000 20,000 -
County 300,000 300,000 395,000 320,000
Federal Grants - 127,008 127,008 -
Total Intergovernmental 960,856 1,153,864 1,329,240 1,034,500

CHARGES FOR SERVICES
Departmental Services 10,274,958 10,118,236 10,335,441 10,623,185 Reimbursements 2,636,600 3,981,500 4,169,188 4,068,500 Total Charges For Services 12,911,558 14,099,736 14,504,629 14,691,685

FINES & FORFEITURES
Fines & Forfeitures 393,200 413,200 438,500 492,000 Total Fines & Forfeitures 393,200 413,200 438,500 492,000

USE OF MONEY & PROPERTY
Rental Income 47,600 47,600 35,150 33,500
Partnership Income 1,480,000 480,000 420,000 540,000 Interest Income 1,075,000 1,075,000 930,000 940,000 Total Use of Money & Property 2,602,600 1,602,600 1,385,150 1,513,500

DEVELOPER FEES
Developer Fees 18,000 18,000 20,000 20,000
Total Developer Fees 18,000 18,000 20,000 20,000

MISCELLANEOUS REVENUES
Donations 6,000 13,300 13,300 8,000
Other Miscellaneous Revenue 239,500 239,500 235,117 221,200 Total Miscellaneous Revenues 245,500 252,800 248,417 229,200

OTHER FINANCING SOURCES
Operating Transfers In - Creekside 2,500,000 2,500,000 2,500,000 4,500,000 Operating Transfers In - Real Property
Management 1,000,000 1,000,000 1,000,000 1,425,000 Operating Transfers In - Other 1,304,800 1,232,800 1,232,800 966,800 Total Other Financing Sources 4,804,800 4,732,800 4,732,800 6,891,800

TOTAL GENERAL FUND $ 93,425,351 $ 94,027,318 $ 94,173,223 $ 98,388,745 16 Introductory Section City of San Marcos
Revenues - Overview by Fund and Type (continued)
Fiscal Year 2024-25
Fiscal Year 2025-26
Budget
Budget Category As Adopted As Amended Projected 6/30/25 City Council Approved

SPECIAL REVENUE FUNDS

GAS TAX
Gas Tax Revenue $ 2,699,047 $ 2,699,047 $ 2,724,040 $ 2,723,825 Interest Income 70,000 70,000 200,000 200,000 Total Gas Tax 2,769,047 2,769,047 2,924,040 2,923,825

TRAFFIC SAFETY
Traffic Safety Revenue 125,000 125,000 125,000 125,000 Interest Income 21,000 21,000 38,000 38,000
Total Traffic Safety 146,000 146,000 163,000 163,000

LIGHTING & LANDSCAPING MAINTENANCE DISTRICT
Special Assessments 530,000 530,000 530,000 530,000 Other Restricted Revenues 660,000 660,000 660,000 660,000 Total Lighting & Landscaping
Maintenance District 1,190,000 1,190,000 1,190,000 1,190,000

CITY AFFORDABLE HOUSING
City Affordable Housing Revenue 1,000,000 1,000,000 1,400,000 1,400,000 Interest Income 100,000 100,000 320,000 320,000 Total City Affordable Housing 1,100,000 1,100,000 1,720,000 1,720,000

CFD 98-02 LIGHTING & LANDSCAPING
Special Assessments 9,478,000 10,250,000 10,250,000 10,987,000 Interest Income 300,000 300,000 450,000 450,000 Total CFD 98-02 Lighting &
Landscaping 9,778,000 10,550,000 10,700,000 11,437,000

SENIOR NUTRITION GRANT
Nutrition Grant 114,061 134,061 124,061 114,061 Donations 26,500 26,500 26,200 26,500
Other Restricted Revenues 171,000 171,000 171,000 171,000 Total Senior Nutrition Grant 311,561 331,561 321,261 311,561

CDBG 710,208 662,806 1,169,776 1,898,466

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

CALHOME 113,000 113,000 - 113,000

CFD 2011-01 CONGESTION MANAGEMENT 1,026,000 1,264,000 1,295,000 1,482,000

PEG 206,000 206,000 180,000 180,000

ART IN PUBLIC PLACES 68,000 68,000 30,000 30,000

RMRA
Intergovernmental Revenue 2,448,285 2,448,285 2,423,878 2,518,679 Interest Income 70,000 70,000 200,000 200,000 Total RMRA 2,518,285 2,518,285 2,623,878 2,718,679

PERMANENT LOCAL HOUSING ALLOCATION - - - 250,000

SAN MARCOS SUCCESSOR HOUSING AGENCY 1,976,000 1,976,000 2,443,500 2,633,500

TOTAL SPECIAL REVENUE FUNDS $ 21,939,101 $ 22,921,699 $ 24,790,455 $ 27,081,031 City of San Marcos Introductory Section 17
Revenues - Overview by Fund and Type (continued)
Fiscal Year 2024-25
Fiscal Year 2024-25
Budget
Budget Category As Adopted As Amended Projected 6/30/25 City Council Approved

DEBT SERVICE FUND
LEASE REVENUE BONDS $ 401,943 $ 401,943 $ 480,000 $ 580,000

CAPITAL IMPROVEMENT PROJECTS FUNDS

PUBLIC FACILITIES FEES
Developer Fees 6,286,000 3,676,372 3,502,399 5,255,000 Interest Income 714,000 714,000 550,000 550,000 Total Public Facilities Fees 7,000,000 4,390,372 4,052,399 5,805,000

TRANSNET - STREETS 1,502,000 1,502,000 3,247,000 2,257,000

RTCIP 1,151,000 927,984 1,260,000 1,110,000

FIDUCIARY FUNDS

REDEVELOPMENT PROPERTY TAX TRUST FUND
Property Tax 22,015,597 22,015,597 22,015,597 19,161,072 Interest Income 1,621,756 1,621,756 1,092,756 1,100,010 Other Miscellaneous Revenue 3,170,864 3,170,864 3,170,864 3,023,028 Total Redevelopment Property Tax
Trust Fund 26,808,217 26,808,217 26,279,217 23,284,110

ENTERPRISE FUNDS

CREEKSIDE MARKETPLACE
Rental Income 5,165,632 5,165,632 5,134,483 5,643,132 Reimbursements 1,157,229 1,157,229 1,038,890 1,149,771 Interest Income 10,000 10,000 50,000 50,000
Other Miscellaneous Revenue 28,953 28,953 - 28,898 Total Creekside Marketplace 6,361,814 6,361,814 6,223,373 6,871,801

REAL PROPERTY MANAGEMENT
Rental Income 6,132,571 6,132,571 6,273,246 6,353,597 Reimbursements 796,205 796,205 740,157 964,207 Other Miscellaneous Revenue 79,155 279,491 200,710 375 Total Real Property Management 7,007,931 7,208,267 7,214,113 7,318,179

INTERNAL SERVICE FUNDS

VEHICLE & EQUIPMENT ACQUISITION/REPLACEMENT
Reimbursements - - - 150,000
Annual Replacement/Rehab Transfers - 2,334,276 2,334,276 2,790,199 Total Vehicle & Equipment
Acquisition/Replacement - 2,334,276 2,334,276 2,940,199

CITY FACILITIES REPLACEMENT/REHABILITATION
Interest Income 125,000 125,000 130,000 130,000 Annual Replacement/Rehab Transfers - - - 1,694,495 Total City Facilities Replacement/
Rehabilitation 125,000 125,000 130,000 1,824,495

CITY INFRASTRUCTURE REPLACEMENT/REHABILITATION
Interest Income 100,000 100,000 120,000 120,000 Grant Revenue 60,000 60,000 - -
Annual Replacement/Rehab Transfers - - - 3,294,000 Total City Infrastructure
Replacement/Rehabilitation 160,000 160,000 120,000 3,414,000

MEASURE Q FUND
Sales Tax - 4,982,000 4,887,000 21,371,000
Total Measure Q Fund - 4,982,000 4,887,000 21,371,000

TOTAL REVENUES - ALL FUNDS $ 165,882,357 $ 172,150,890 $ 175,191,056 $ 202,245,560

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General
Fund

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City of San Marcos General Fund 21

GENERAL FUND
Budget Summary
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council
Approved

REVENUES
Taxes & Special Assessments $ 59,271,600 $ 61,673,784 $ 64,060,439 $ 65,623,097 Licenses & Permits 6,903,805 7,559,422 7,426,398 7,793,363 Intergovernmental* 7,318,544 1,353,775 1,329,240 1,034,500 Charges for Services 13,553,083 13,311,441 14,532,279 14,791,285 Fines & Forfeitures 197,362 426,613 438,500 492,000 Use of Money & Property 2,123,740 1,456,695 1,385,150 1,688,500 Developer Fees 24,413 25,215 20,000 20,000 Miscellaneous Revenues 384,368 288,327 248,417 229,200 Other Financing Sources 3,751,890 4,425,603 4,732,800 6,716,800 TOTAL REVENUES 93,528,805 90,520,875 94,173,223 98,388,745

OPERATING EXPENDITURES
Salaries & Wages 26,579,273 27,131,286 28,762,587 33,536,127 Health Benefits 3,527,859 3,604,081 3,396,770 4,609,972 Retirement Benefits 9,591,737 9,872,210 11,160,052 11,496,558 Other Personnel Expenses 1,656,399 1,604,493 1,732,850 2,388,478 Contractual Services 36,613,239 37,858,507 37,641,557 36,142,046 Supplies & Services 3,042,160 3,171,232 2,814,247 2,579,768 Repair & Maintenance 957,079 1,060,324 766,110 488,733 Utilities 1,949,387 2,027,790 2,245,822 2,129,187 Capital Expenditures (Non CIP) 277,928 144,642 30,970 177,703 Debt Service 90,082 42,720 70,000 70,000
Other Operating Expenses 6,372,042 2,912,467 4,206,823 4,336,151 Annual Replacement/Rehab Transfers 2,265,345 - - - TOTAL OPERATING EXPENDITURES 92,922,530 89,429,752 92,827,788 97,954,723

CIP PROJECT EXPENDITURES 223,416 - - -

TOTAL EXPENDITURES 93,145,946 89,429,752 92,827,788 97,954,723

REVENUE OVER/(UNDER) EXPENDITURES 382,859 1,091,123 1,345,435 434,022

FUND BALANCE
Beginning Balance - July 1 49,157,112 49,539,971 50,463,875 56,115,331 Capital Project Adjustment - (167,219) (3,854,788) - Unanticipated One-Time Revenues/(Expenses) 1,000,000 - 8,160,809 3,186,000 Revenue Over/(Under) Expenditures (617,141) 1,091,123 1,345,435 434,022 Ending Balance - June 30 49,539,971 50,463,875 56,115,331 59,735,353

RESERVED FUND BALANCE
Restricted Assets 7,937,527 7,937,527 8,633,195 8,633,195 Restricted for Capital Projects 570,000 356,498 11,454,011 11,454,011 Environmental Endowments 534,256 534,256 534,256 534,256 Catastrophic/Emergency Reserve 13,499,396 13,878,531 11,831,290 13,037,964 One-time Recurring Savings/Opportunity Reserve 13,499,396 13,878,531 11,831,290 13,037,964 Economic Contingency/Pension Stabilization Reserve 10,999,396 11,378,531 9,331,290 10,537,964 Pension Stabilization Reserves - Restricted Section 115** 2,500,000 2,500,000 2,500,000 2,500,000 Total Restricted Reserves 49,539,971 50,463,875 56,115,331 59,735,353

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

*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 2024-25
Fiscal Year 2025-26
Budget
Function As Adopted As Amended Projected 6/30/25 City Council Approved General Government $ 20,929,115 $ 21,672,382 $ 21,516,527 $ 23,208,622 Public Works 11,969,402 12,198,589 12,021,759 11,537,942 Development Services 8,376,082 9,851,651 8,447,697 7,263,527 Public Safety 46,823,787 47,529,132 45,639,605 50,420,873 Parks And Recreation 4,495,965 4,360,204 4,371,200 4,692,759 Other Financing Uses 831,000 831,000 831,000 831,000 Annual Replacement/Rehab Transfers - - - -
TOTAL GENERAL FUND $ 93,425,351 $ 96,442,958 $ 92,827,788 $ 97,954,723 Total General Fund Expenditures Fiscal Year 2025-26 (by Function) General Government
General Government

23.7%

23.7%
General Government

23.7%
Public Works
Public Works

11.8%

11.8%
Public Works

11.8%
Development Services
Development Services

7.4%

7.4%
Development Services

7.4%Fire Services
Fire Services

25.9%

25.9%
Fire Services

25.9%
Law Enforcement
Law Enforcement

25.6%

25.6%
Law Enforcement

25.6%
Parks and Recreation
Parks and Recreation

4.8%

4.8%
Parks and Recreation

4.8%
Other Financing Uses
Other Financing Uses

0.8%

0.8%
Other Financing Uses

0.8%
City of San Marcos General Fund 23

GENERAL FUND
Expenditure Summary by Type
FY 2025-26 Budget
Expenditure Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 26,579,273 $ 27,131,286 $ 28,762,587 $ 33,536,127 Health Benefits 3,527,859 3,604,081 3,396,770 4,609,972 Retirement Benefits 9,591,737 9,872,210 11,160,052 11,496,558 Other Personnel Expenses 1,656,399 1,604,493 1,732,850 2,388,478 Personnel Services Subtotal 41,355,268 42,212,070 45,052,259 52,031,135

Operating Expenses
Contractual Services 36,613,239 37,858,508 37,641,557 36,142,046 Supplies & Services 3,042,160 3,171,234 2,814,247 2,579,768 Repair & Maintenance 957,079 1,060,324 766,110 488,733 Utilities 1,949,387 2,027,790 2,245,822 2,129,187 Capital Expenditures (Non CIP) 277,928 144,642 30,970 177,703 Debt Service 90,082 42,720 35,000 35,000
Other Operating Expenses 6,372,042 2,912,464 4,241,823 4,371,151 Annual Replacement/Rehab Transfers 2,265,345 - - - Operating Expenses Subtotal 51,567,260 47,217,682 47,775,529 45,923,588

TOTAL OPERATING EXPENDITURES $ 92,922,530 $ 89,429,752 $ 92,827,788 $ 97,954,723 24 General Fund City of San Marcos

GENERAL FUND
Revenue Summary by Type
Fiscal Year 2024-25
Fiscal Year 2025-26
Budget
Budget Category As Adopted As Amended Projected 6/30/25 City Council Approved Taxes & Special Assessments $ 63,684,987 $ 64,055,392 $ 64,060,439 $ 65,623,097 Licenses & Permits 7,803,850 7,698,926 7,454,048 7,892,963 Intergovernmental 960,856 1,153,864 1,329,240 1,034,500 Charges For Services 12,911,558 14,099,736 14,504,629 14,691,685 Fines & Forfeitures 393,200 413,200 438,500 492,000 Use Of Money & Property 2,602,600 1,602,600 1,385,150 1,513,500 Developer Fees 18,000 18,000 20,000 20,000
Miscellaneous Revenues 245,500 252,800 248,417 229,200 Other Financing Sources 4,804,800 4,732,800 4,732,800 6,891,800 TOTAL GENERAL FUND $ 93,425,351 $ 94,027,318 $ 94,173,223 $ 98,388,745 Total General Fund Revenues Fiscal Year 2025-26
Taxes & Special Assessments
Taxes & Special Assessments

66.8%

66.8%
Taxes & Special Assessments

66.8%
Licenses & Permits
Licenses & Permits

8.0%

8.0%
Licenses & Permits

8.0%
Charges for Services
Charges for Services

14.9%

14.9%
Charges for Services

14.9%
Use of Money & Property
Use of Money & Property

1.5%

1.5%
Use of Money & Property

1.5%
Other Revenues
Other Revenues

8.8%

8.8%
Other Revenues

8.8%
Notes: “Other Revenues” include Developer Fees, Intergovernmental Revenues, Miscellaneous Revenue, Fines & Forfeitures, Creekside and Real Property Management Transfers.

Breakdown of Taxes & Special Assessment Revenues for Fiscal Year 2025-26 Sales Tax
Sales Tax

33.5%

33.5%
Sales Tax

33.5%
Property Tax
Property Tax

51.7%

51.7%
Property Tax

51.7%
Special Assessments
Special Assessments

11.9%

11.9%
Special Assessments

11.9%
Transient Occupancy Tax
Transient Occupancy Tax

2.9%

2.9%
Transient Occupancy Tax

2.9%
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual
FY 2024-25
Projected City Council Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 77,381 $ 76,659 $ 78,658 $ 76,660 Health Benefits 58,561 43,775 45,000 36,440
Retirement Benefits 5,026 6,040 5,000 4,552
Other Personnel Expenses 11,372 11,431 11,500 16,265 Personnel Services Subtotal 152,340 137,905 140,158 133,917

Operating Expenses
Contractual Services - - - -
Supplies & Services 115,196 99,530 120,000 123,000 Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 3,511 6,352 10,500 20,000 Operating Expenses Subtotal 118,707 105,882 130,500 143,000

TOTAL EXPENDITURES 271,047 243,787 270,658 276,917

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 $ 271,047 $ 243,787 $ 270,658 $ 276,917

Council Members 5.00
City of San Marcos General Fund 27
CITY COUNCIL - #101212
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 58,660
511007 Auto Allowance 18,000
512001 Medicare 1,265
512004 Health Insurance 36,440
512010 PERS 4,552
512013 EBAP 15,000
532001 Memberships & Subscriptions 123,000
581000 Travel & Training 10,000
581031 Community Event Support 10,000
Totals $ 276,917

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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 her 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 function also encompasses the divisions of Communication and Engagement, Economic Development & Public Affairs, Real Property Services, City Clerk & Legislative Affairs, Finance, Information Systems, Human Resources/Risk Management, and Housing & Neighborhood Services.

ADMINISTRATION
DEPARTMENTAL STRUCTURE:

CITY MANAGER
Economic
Development & Public
Aﬀairs Director
Director of
Legislative
Aﬀairs/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
Director of Housing
and Neighborhood
Services
Director of LEAN
Government
30 General Fund City of San Marcos
ADMINISTRATION - 1011xx
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 1,064,122 $ 1,119,553 $ 935,829 $ 1,459,437 Health Benefits 109,735 99,123 85,959 165,031 Retirement Benefits 6,892,281 6,611,421 7,798,871 7,575,498 Other Personnel Expenses 87,365 82,076 77,719 199,688 Personnel Services Subtotal 8,153,503 7,912,173 8,898,378 9,399,654

Operating Expenses
Contractual Services 1,204,581 1,404,553 1,249,550 1,503,550 Supplies & Services 170,260 178,984 206,277 102,443 Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service 33,101 42,720 35,000 35,000
Other Operating Expenses 114,527 122,900 93,200 61,408 Operating Expenses Subtotal 1,522,469 1,749,157 1,584,027 1,702,401

TOTAL EXPENDITURES 9,675,972 9,661,330 10,482,405 11,102,055

REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits 25 150 175 150
Intergovernmental* 6,159,374 30,000 222,856 - Charges for Services 78,786 101,840 92,500 87,500 Fines & Forfeitures 128,074 306,815 370,000 432,000 Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
TOTAL REVENUES 6,366,259 438,805 685,531 519,650

NET GENERAL FUND COST $ 3,309,713 $ 9,222,525 $ 9,796,874 $ 10,582,405

Allocation of Full Time Positions**:

Departmental - Administration 7.85
Affordable Housing Fund 0.30
CDBG 0.55
PLHA 0.10
Successor Housing Agency 3.60
Public Facilities Fees 0.05
Redevelopment Property Tax Trust Fund 0.45
AUTHORIZED FULL TIME POSITIONS 12.90

*FY 2022-23 amounts include Federal ARPA Funding.
**Full-time positions include departments of: Administration, Communication & Engagement, Economic Development & Public Affiars, and Housing & Neighborhood Services
City of San Marcos General Fund 31
ADMINISTRATION - #101101
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 680,170
511001 Overtime 1,500
511004 Vacation Payoff 13,620
511005 Sick Leave Payoff 18,702
511006 Stipends 2,415
511007 Auto Allowance 6,415
511009 Bilingual Pay 3,900
511100 Salary & Wages (Part-Time) 80,600
512000 Social Security 37,236
512001 Medicare 11,264
512004 Health Insurance 108,515
512010 PERS 58,025
512013 EBAP 11,436
512015 RHS 2,980
512017 Tuition Reimb Program 90,000
512019 PERS Replacement Benefit Contribution 330,000 512020 CalPERS UAL Payment 7,121,081
512021 Deferred Compensation Retirement Plan 14,804 521001 Consulting Services 15,000
521002 Other Contract Services 535,000
55534 Parking Enforcement 420,000
Customer Experience improvements 85,000
Specialized legal services 30,000
521005 Animal Control Services 646,000
521006 Administrative Fees 8,000
531000 Office Supplies 15,000
531002 Postage 25,000
572002 Interest-Other 35,000
532000 Printing & Duplicating 40,000
532001 Memberships & Subscriptions 3,500
581000 Travel & Training 16,000
Totals $ 9,931,163
32 General Fund City of San Marcos
COMMUNICATION & ENGAGEMENT - #101105
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 235,437
511007 Auto Allowance 4,752
511100 Salary & Wages (Part-Time) 65,000
512000 Social Security 10,918
512001 Medicare 3,581
512010 PERS 18,576
512013 EBAP 3,000
512021 Deferred Compensation Retirement Plan 4,709 521001 Consulting Services 105,000
Communication Support Services 75,000
Website Support 30,000
521012 Contract Maintenance Services 4,550

Pitney Bowes and Other Contract
Maintenance Services
532001 Memberships & Subscriptions 5,753
581008 Community Promotion 13,000
581031 Community Event Support 20,000
Totals $ 494,276
City of San Marcos General Fund 33
ECONOMIC DEVELOPMENT & PUBLIC AFFAIRS - #101106
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 332,324
511005 Sick Leave Payoff 5,640
511006 Stipends 4,210
511007 Auto Allowance 4,752
512000 Social Security 18,166
512001 Medicare 5,107
512004 Health Insurance 56,516
512010 PERS 21,572
512013 EBAP 6,000
512021 Deferred Compensation Retirement Plan 6,731 521002 Other Contract Services 190,000
Regional Branding Efforts (Innovate 78) 40,000
Economic Development Strategic Plan 150,000
532001 Memberships & Subscriptions 13,190
International economic development council 580

CA Association for Local Economic
Development 970
Urban Land Institute membership 740
ICMA 400
MMASC 400
SD Business Journal 100
San Marcos Chamber of Commerce 10,000
581000 Travel & Training 12,408
CALED Conference 3,850

Intro to Economic Development Program
Certificate 2,123
IEDC Conference 3,135
ICMA- CM Conference 2,640
MMASC Events 660
Totals $ 676,616

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City Attorney
PURPOSE:

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

SUMMARY OF SERVICES:

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

SAN MARCOS RESIDENTS
San Marcos City Council
City Manager City Attorney
DEPARTMENTAL STRUCTURE:
36 General Fund City of San Marcos
CITY ATTORNEY - #101313
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

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

Operating Expenses
Contractual Services 851,673 844,657 855,000 855,000 Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - - -
Operating Expenses Subtotal 851,673 844,657 855,000 855,000

TOTAL EXPENDITURES 851,673 844,657 855,000 855,000

TOTAL REVENUES - - - -

NET GENERAL FUND COST $ 851,673 $ 844,657 $ 855,000 $ 855,000 City of San Marcos General Fund 37
CITY ATTORNEY - #101313
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521000 City Attorney Services $ 850,000
521002 Other Contract Services 5,000
Totals $ 855,000

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City Clerk
PURPOSE:

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

SUMMARY OF SERVICES:

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

CITY CLERK
(2.5 Full-time)
(4 Part-time) (1 Full-time)
DEPARTMENTAL STRUCTURE:

Clerk Operations Legislative Aﬀairs
40 General Fund City of San Marcos
CITY CLERK - #101414
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 401,196 $ 279,123 $ 506,684 $ 560,380 Health Benefits 46,123 25,303 39,800 43,320
Retirement Benefits 27,347 22,285 33,799 44,437 Other Personnel Expenses 27,411 16,498 30,150 42,211 Personnel Services Subtotal 502,077 343,209 610,433 690,348

Operating Expenses
Contractual Services 70,289 43,136 37,000 45,325 Supplies & Services 29,248 34,880 43,547 38,625 Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 54,813 1,452 161,471 64,000 Operating Expenses Subtotal 154,350 79,468 242,018 147,950

TOTAL EXPENDITURES 656,427 422,677 852,451 838,298

REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services 22,660 - 3,690 -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
TOTAL REVENUES 22,660 - 3,690 -

NET GENERAL FUND COST $ 633,767 $ 422,677 $ 848,761 $ 838,298

Allocation of Full Time Positions:

Departmental - City Clerk 3.50
AUTHORIZED FULL TIME POSITIONS 3.50
City of San Marcos General Fund 41
CITY CLERK - #101414
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 436,954
511001 Overtime 1,000
511004 Vacation Payoff 8,423
511005 Sick Leave Payoff 12,651
511006 Stipends 900
511007 Auto Allowance 4,752
511009 Bilingual Pay 2,700
511100 Salary & Wages (Part-Time) 93,000
512000 Social Security 25,019
512001 Medicare 6,692
512004 Health Insurance 43,320
512010 PERS 35,625
512013 EBAP 10,500
512021 Deferred Compensation Retirement Plan 8,812 521002 Other Contract Services 45,325
531000 Office Supplies 2,300
532001 Memberships & Subscriptions 1,325
532002 Legal & Other Advertising 35,000
581000 Travel & Training 9,000
581001 Intergovernmental Support Accounting 55,000 Totals $ 838,298

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Human Resources/Risk Management
PURPOSE:

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

SUMMARY OF SERVICES:

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

CITY ATTORNEY Human Resources/Risk
(2 Full-time)
DEPARTMENTAL STRUCTURE:
(5 Full-time)
(1 Part-time)
HR/Risk Payroll
44 General Fund City of San Marcos
HUMAN RESOURCES/RISK MANAGEMENT - #101616
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 681,302 $ 755,734 $ 879,093 $ 812,694 Health Benefits 116,865 136,537 140,491 115,236 Retirement Benefits 62,478 90,440 89,201 81,776 Other Personnel Expenses 58,987 80,865 69,055 76,684 Personnel Services Subtotal 919,632 1,063,576 1,177,840 1,086,390

Operating Expenses
Contractual Services 1,530,963 2,101,786 2,145,648 2,310,300 Supplies & Services 139,951 80,985 83,100 93,505 Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) 240 540 2,000 2,000 Debt Service - - - -
Other Operating Expenses 772,703 890,387 1,003,919 1,029,768 Operating Expenses Subtotal 2,443,857 3,073,698 3,234,667 3,435,573

TOTAL EXPENDITURES 3,363,489 4,137,274 4,412,507 4,521,963

REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services 8,787 17,550 2,990 3,000 Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - 250 - -
Other Financing Sources - - - -
TOTAL REVENUES 8,787 17,800 2,990 3,000

NET GENERAL FUND COST $ 3,354,702 $ 4,119,474 $ 4,409,517 $ 4,518,963

Allocation of Full Time Positions:

Departmental - Human Resources/Risk Management 6.40 AUTHORIZED FULL TIME POSITIONS 6.40

City of San Marcos General Fund 45
HUMAN RESOURCES/RISK MANAGEMENT - #101616
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 736,890
511001 Overtime 2,500
511004 Vacation Payoff 16,844
511005 Sick Leave Payoff 23,902
511006 Stipends 5,057
511007 Auto Allowance 1,901
511009 Bilingual Pay 3,600
511100 Salary & Wages (Part-Time) 22,000
512000 Social Security 46,234
512001 Medicare 11,250
512003 Unemployment Insurance 30,000
512004 Health Insurance 115,236
512006 Workers Compensation 700,000
512008 Disability 198,768
512009 Disability-Fire 36,000
512010 PERS 66,865
512013 EBAP 19,200
512021 Deferred Compensation Retirement Plan 14,911 521002 Other Contract Services 310,300
Employment Law Consultation 100,000

Organizational Growth and Development
Consultation 80,000
OSHA Fire Aid Kits - City Hall 200
PINS Advantage 7,200
Regional Fire Consortium 3,000
Safety Consultant 20,000
San Diego County/City Consortium 1,700
SDS Online Management System 4,600
Access Control Contract 90,000
Wellness Program 3,600
521003 Insurance/Liability 2,000,000
Property Insurance 858,920
Crime Insurance 3,480

Pollution & Remediation Legal Liability
Program 30,000
General Liability 1,100,000
Underground Storage Tanks 3,200
Railroad Policy 4,400
531000 Office Supplies 2,500
532000 Printing & Duplicating 200
532001 Memberships & Subscriptions 805
532006 Job Advertising & Testing 90,000
Bilingual Testing 1,000
DOT Certification 3,000
Fire background investigation services 11,000
Pre-employment physicals 30,000
Recruitment advertisement 20,000
Recruitment expenses 5,000
Regulated random testing 2,000
SCBA Testing 12,000
Employee retention 6,000
561000 Capital Equipment 2,000
581000 Travel & Training 50,000
Department Training 20,000
Citywide Training 30,000
581045 Employee Relations 15,000
Totals $ 4,521,963

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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
(1 Full-time)
(1 Part-time)
(4 Full-time)
(1 Part-time)
DEPARTMENTAL STRUCTURE:
(4 Full-time)(5 Full-time)
Budget &
Administration
Accounting &
Treasury
Contract &
Procurement Business License
48 General Fund City of San Marcos
FINANCE - #101717
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 909,381 $ 849,525 $ 936,963 $ 1,144,864 Health Benefits 152,097 173,443 154,500 204,977 Retirement Benefits 81,158 90,566 119,620 118,993 Other Personnel Expenses 84,862 76,632 77,370 115,088 Personnel Services Subtotal 1,227,498 1,190,166 1,288,453 1,583,922

Operating Expenses
Contractual Services 775,476 542,762 514,500 513,500 Supplies & Services 15,681 18,093 10,700 14,000 Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 2,543 1,422 21,500 5,000 Operating Expenses Subtotal 793,700 562,277 546,700 532,500

TOTAL EXPENDITURES 2,021,198 1,752,443 1,835,153 2,116,422

REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits 249,233 250,251 242,500 245,000 Intergovernmental - - - -
Charges for Services 532,800 670,885 691,650 753,600 Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 22 33 - -
Other Financing Sources - - - -
TOTAL REVENUES 782,055 921,169 934,150 998,600

NET GENERAL FUND COST $ 1,239,143 $ 831,274 $ 901,003 $ 1,117,822

Allocation of Full Time Positions:

Departmental - Finance 9.53
Lighting and Landscaping 0.08
CFD 98-02 1.15
CDBG 0.08
Successor Housing Agency 0.21
Public Facilities Fees 0.59
Transnet - Streets 1.16
Redevelopment Property Tax Trust Fund 0.20
Allocated to Capital Projects 1.00
AUTHORIZED FULL TIME POSITIONS 14.00
City of San Marcos General Fund 49
FINANCE - #101717
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 1,073,514
511004 Vacation Payoff 3,525
511005 Sick Leave Payoff 15,810
511006 Stipends 2,475
511007 Auto Allowance 3,564
511009 Bilingual Pay 5,976
511100 Salary & Wages (Part-Time) 40,000
512000 Social Security 67,154
512001 Medicare 16,346
512004 Health Insurance 204,977
512010 PERS 97,355
512013 EBAP 31,588
512021 Deferred Compensation Retirement Plan 21,638 521002 Other Contract Services 137,000
Sales Tax and Audit Services 28,000
State Mandates (SB92) 9,750
GASB Debt Analysis program 15,000
Bond Consulting & Business License Updates 10,000
Business License Hearings 3,250
Actuarial services 4,000
Property tax services 10,000
Deposit transport services 15,000
Special tax district administration 40,000
Indirect Cost Study Update 2,000
521007 Bond Service 11,500
521008 Bank Charges 125,000
General Banking Fees 12,000
Debt Analysis Fees 13,000
Credit Card Merchant Fees 100,000
521009 Auditing & Accounting Services 240,000
Auditing Services 60,000
Non-Auditing Accounting Services 180,000
531000 Office Supplies 5,000
532000 Printing & Duplicating 4,000
532001 Memberships & Subscriptions 5,000
CAPPO Memberships 1,200
CSMFO Memberships 1,200
GFOA Memberships 2,600
581000 Travel & Training 5,000
Totals $ 2,116,422

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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
(5 Full-time)
(2 Part-time)
DEPARTMENTAL STRUCTURE:
52 General Fund City of San Marcos
INFORMATION SYSTEMS - #101718
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 596,353 $ 521,575 $ 675,635 $ 868,534 Health Benefits 46,240 36,984 51,588 92,086
Retirement Benefits 34,937 44,505 50,451 70,948 Other Personnel Expenses 44,582 39,187 48,705 72,804 Personnel Services Subtotal 722,112 642,251 826,379 1,104,372

Operating Expenses
Contractual Services 1,299,678 850,396 436,873 503,750 Supplies & Services 10,806 14,929 18,240 16,260 Repair & Maintenance 4,605 3,427 - -
Utilities 430,945 369,620 355,754 310,140
Capital Expenditures (Non CIP) 218,335 121,528 20,000 166,303 Debt Service 56,981 - - -
Other Operating Expenses 216,917 273,785 1,000,962 1,363,617 Operating Expenses Subtotal 2,238,267 1,633,685 1,831,829 2,360,070

TOTAL EXPENDITURES 2,960,379 2,275,936 2,658,208 3,464,442

REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - 4,409 332 -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 128,911 280 3,069 -
Other Financing Sources - - - -
TOTAL REVENUES 128,911 4,689 3,401 -

NET GENERAL FUND COST $ 2,831,468 $ 2,271,247 $ 2,654,807 $ 3,464,442

Allocation of Full Time Positions:

Departmental - Information Systems 5.70
AUTHORIZED FULL TIME POSITIONS 5.70
City of San Marcos General Fund 53
INFORMATION SYSTEMS - #101718
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 754,772
511001 Overtime 2,000
511004 Vacation Payoff 1,000
511005 Sick Leave Payoff 1,000
511006 Stipends 1,550
511007 Auto Allowance 5,702
511009 Bilingual Pay 2,700
511100 Salary & Wages (Part-Time) 99,810
512000 Social Security 44,221
512001 Medicare 11,483
512004 Health Insurance 92,086
512010 PERS 55,767
512013 EBAP 17,100
512021 Deferred Compensation Retirement Plan 15,181 521012 Contract Maintenance Services 503,750
531001 Computer Supplies 16,000
532001 Memberships & Subscriptions 260
553000 Telephone 310,140
561000 Capital Equipment 166,303
581000 Travel & Training 35,000
581024 Software 1,328,617
Totals $ 3,464,442

PAGE INTENTIONALLY LEFT BLANK

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 oversight of leasing and tenant improvement activity. The division also facilitates real property transactions and all other property related matters as needed.

REAL PROPERTY SERVICES

FINANCE DIRECTOR
DEPARTMENTAL STRUCTURE:

Real Property Asset
Management Group
56 General Fund City of San Marcos
REAL PROPERTY SERVICES - #102020
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 48,323 $ 1,319 $ - $ -
Health Benefits 3,532 96 - -
Retirement Benefits 3,799 192 - -
Other Personnel Expenses 2,883 35 - -
Personnel Services Subtotal 58,537 1,642 - -

Operating Expenses
Contractual Services 22,641 150,281 131,350 14,025 Supplies & Services 7 - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 26,721 18,727 18,795 19,500 Operating Expenses Subtotal 49,369 169,008 150,145 33,525

TOTAL EXPENDITURES 107,906 170,650 150,145 33,525

REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 46,800 48,555 35,150 33,500 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
TOTAL REVENUES 46,800 48,555 35,150 33,500

NET GENERAL FUND COST $ 61,106 $ 122,095 $ 114,995 $ 25

Authorized Full Time Positions
Departmental - Real Property Services -

AUTHORIZED FULL TIME POSITIONS -

City of San Marcos General Fund 57
REAL PROPERTY SERVICES - #102020
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521001 Other Contract Services $ 12,525
521012 Contract Maintenance Services 1,500
581010 Property Taxes & Special Assessments 19,500 Totals $ 33,525

PAGE INTENTIONALLY LEFT BLANK

Public Works
PURPOSE:

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

SUMMARY OF SERVICES:

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

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

CITY COUNCIL
DEPARTMENTAL STRUCTURE:

PUBLIC WORKS
(4 Full-time)
(2 Part-time) (27 Full-time) (28 Full-time)
(1 Part-time)
(3 Full-time)
(3 Part-time)
(6 Full-time)
(1 Part-time)
Administration Facilities Fleet Parks Streets
60 General Fund City of San Marcos
PUBLIC WORKS - 1030XX
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 3,791,103 $ 3,650,247 $ 3,933,744 $ 4,760,031 Health Benefits 732,122 720,888 791,128 924,568 Retirement Benefits 297,668 372,764 467,998 624,594 Other Personnel Expenses 392,211 339,835 375,687 508,010 Personnel Services Subtotal 5,213,104 5,083,734 5,568,557 6,817,203

Operating Expenses
Contractual Services 2,968,858 2,918,506 2,564,672 895,395 Supplies & Services 1,777,329 2,125,856 1,651,825 1,732,769 Repair & Maintenance 625,147 595,243 360,285 255,035 Utilities 1,461,830 1,603,292 1,817,616 1,743,000 Capital Expenditures (Non CIP) 15,198 204 - - Debt Service - - - -
Other Operating Expenses 31,765 32,494 58,804 94,540 Operating Expenses Subtotal 6,880,127 7,275,595 6,453,202 4,720,739

TOTAL EXPENDITURES 12,093,231 12,359,329 12,021,759 11,537,942

REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental 23,585 39,341 3,015 150,000 Charges for Services 897,914 1,042,474 858,500 767,000 Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 9,013 2,750 5,100 -
Other Financing Sources - 67,340 - -
TOTAL REVENUES 930,512 1,151,905 866,615 917,000

NET GENERAL FUND COST $ 11,162,719 $ 11,207,424 $ 11,155,144 $ 10,620,942

Allocation of Full Time Positions:

Departmental - Public Works 49.35
Lighting and Landscaping 2.35
CFD 98-02 15.80
AUTHORIZED FULL TIME POSITIONS 67.50

City of San Marcos General Fund 61
PUBLIC WORKS/ADMINISTRATION - #103031
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 369,525
511005 Sick Leave Payoff 5,638
511006 Stipends 1,505
511007 Auto Allowance 3,326
511009 Bilingual Pay 3,690
511100 Salary & Wages (Part-Time) 13,900
512000 Social Security 22,184
512001 Medicare 5,693
512004 Health Insurance 59,291
512010 PERS 29,568
512013 EBAP 10,050
512021 Deferred Compensation Retirement Plan 7,495 521002 Other Contract Services 60,000
531000 Office Supplies 8,000
531020 Uniform Expense 2,000
532000 Printing & Duplicating 500
532007 Household Hazardous Waste 100,000
542005 Safety Equipment 300
544006 RCS-800 MHz System 31,000
581000 Travel & Training 6,000
Totals $ 739,665
62 General Fund City of San Marcos
PUBLIC WORKS/RIGHT-OF-WAY MAINTENANCE - #103032
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 1,932,675
511001 Overtime 35,000
511004 Vacation Payoff 16,221
511005 Sick Leave Payoff 26,707
511006 Stipends 12,145
511007 Auto Allowance 1,663
511009 Bilingual Pay 14,160
511100 Salary & Wages (Part-Time) 22,977
512000 Social Security 133,518
512001 Medicare 31,232
512004 Health Insurance 408,796
512010 PERS 268,837
512013 EBAP 68,550
512015 RHS 5,383
512021 Deferred Compensation Retirement Plan 39,180 521001 Consulting Services 5,800
521002 Other Contract Services 26,000
NCTD Permit Fee 1,000
NCTD Flagging Services 2,000
Storm Channel Maintenance Permits 10,000

Storm Channel Permit Administrative Fees &
Reporting 13,000
521012 Contract Maintenance Services 82,640
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
Dead Animal Pick Up & Disposal 8,640
Pest Control 1,000
Sand Grease Separators (Storm) 15,000

Storm Drain and Inlet Cleaning, & CCTV
Inspection 10,000
Tree Trimming/Removal 10,000
Underground Service Alert 10,000
521023 Uniform Rental & Maintenance Services 6,200 531009 Construction Materials 90,500
55021 Graffiti Abatement 30,000
Herbicides 24,000
Materials for Drainage System Facilities 8,000
Pedestrian Lights, Poles and Meter Pedestals 25,000
Various Construction Materials 3,500
531010 Small Tools 8,500
531020 Uniform Expense 8,300
Streets Crews 7,750
Electricians 550
532007 Household Hazardous Waste 20,000
532010 Equipment Rental 1,200
542005 Safety Equipment 11,350
Cones and Barricades 4,500
Personal Protective Equipment (PPE) 6,500
Vehicle First Aid Kits 350
544000 Sign Maintenance 4,950
552000 Water 10,000
581000 Travel & Training 27,310
Totals $ 3,319,794
City of San Marcos General Fund 63
PUBLIC WORKS/FLEET MAINTENANCE - #103033
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 439,565
511001 Overtime 15,000
511004 Vacation Payoff 3,112
511005 Sick Leave Payoff 17,241
511006 Stipends 4,363
511007 Auto Allowance 1,663
511009 Bilingual Pay 1,200
511100 Salary & Wages (Part-Time) 47,772
512000 Social Security 29,760
512001 Medicare 6,965
512004 Health Insurance 78,735
512010 PERS 37,484
512013 EBAP 13,050
512021 Deferred Compensation Retirement Plan 8,903 521002 Other Contract Services 6,500
521012 Contract Maintenance Services 86,100
Crane Inspection and Certification 8,200
Diesel Retrofit Filter Cleaning 900
Fire Extinguisher Service 3,000
Hazardous Material Disposal 10,000
Heavy Equipment Materials and Repair 20,000
Small Equipment and Mower Maintenance 40,000
Towing Services 4,000
521023 Uniform Rental & Maintenance Services 2,000 521024 Vehicle Rental & Maintenance Services 150,000 531005 Fuel & Lubricants 1,311,000
City Fuel (Includes Fire Dept.) 450,000
Diesel Fuel Tax Fees 14,000
Oil & Lubricants 45,000
Other Agency Fuel 800,000
Fuel Cards 2,000
531010 Small Tools 15,500
Hand Tools 4,500
Automotive Scan Tool 11,000
531017 Expendable Materials 50,000
531020 Uniform Expense 1,500
532001 Memberships & Subscriptions 12,000
532007 Household Hazardous Waste 800
542000 Heavy Equipment Repair 80,000

Heavy Equipment Materials and Repair
Supplies 50,000
Street Sweeper Parts 30,000
542001 Small Equipment Repair 16,000
542005 Safety Equipment 1,400
First Aid Kits 800
Personal Protective Equipment (PPE) 600
542006 Radio Equipment Repair 1,500
543000 Automotive Repair 14,000
543001 Tires 14,500
581000 Travel & Training 20,155
Continuation Trainings 4,000
Fire Mechanic Training 16,000
Hearing Conservation & Testing Program 155
581004 Regulatory Certifications 18,775
APCD Permit Fees 1,750
APCD Vapor Recovery Test 1,240
DEH Fuel Monitor Certification 880
64 General Fund City of San Marcos
PUBLIC WORKS/FLEET MAINTENANCE - #103033
Expenditure Detail (continued)
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved DEH United Program Facility Permit 4,430
SB 989 Testing 2,575
Underground Storage Tank Fees 6,700
Vehicle Smogs & Fees 1,200
Totals $ 2,506,543
City of San Marcos General Fund 65
PUBLIC WORKS/PARKS AND LANDSCAPE - #103035
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 1,328,627
511001 Overtime 20,200
511004 Vacation Payoff 22,839
511005 Sick Leave Payoff 34,717
511006 Stipends 11,729
511009 Bilingual Pay 9,240
512000 Social Security 86,392
512001 Medicare 20,234
512004 Health Insurance 320,728
512010 PERS 152,527
512013 EBAP 46,800
512015 RHS 1,849
512021 Deferred Compensation Retirement Plan 25,744 521001 Consulting Services 14,500
521012 Contract Maintenance Services 176,000
521023 Uniform Rental & Maintenance Services 5,100 531009 Construction Materials 79,500
Z-D BMP Materials - All Other Parks 10,500
Z-D Citywide Park Dog Waste Supplies 3,750
Z-D Materials for Laser Leveling 12,000
Z-D Materials for Sports Fields 49,500
Z-E Citywide Trail Dog Waste Supplies 3,750
531010 Small Tools 6,180
Z-D Maintenance and Hand Tools 6,180
531020 Uniform Expense 8,250
Landscape Inspectors 1,450
Park Maintenance 6,800
532010 Equipment Rental 1,989
541000 Building Repair & Maintenance 7,500
Z-D Citywide Park Site Furniture 3,750
Z-D Citywide Playground Replacement Materials 3,750
542005 Safety Equipment 5,000
544000 Sign Maintenance 5,250
Z-D Parks Sign Maintenance 3,375
Z-E Citywide Trail Signs 1,875
544005 Irrigation Systems 52,500
Z-D Citywide Park Maintenance Supplies 52,500
551000 Electric & Gas 464,000
Z-D Citywide parks 450,000
Z-E Citywide trails 7,000
Other Electric & Gas 7,000
552000 Water 444,000
Z-D Citywide parks 406,000
Z-E Citywide trails 25,000
Other Water 13,000
581000 Travel & Training 8,150
Totals $ 3,359,545
66 General Fund City of San Marcos
PUBLIC WORKS/FACILITIES MAINTENANCE - #103036
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 277,964
511005 Sick Leave Payoff 1,112
511006 Stipends 648
511009 Bilingual Pay 1,260
511100 Salary & Wages (Part-Time) 62,647
512000 Social Security 15,984
512001 Medicare 3,766
512004 Health Insurance 57,018
512010 PERS 50,504
512013 EBAP 6,600
512021 Deferred Compensation Retirement Plan 4,352 521001 Consulting Services 30,000
521012 Contract Maintenance Services 240,555
Z-D Caretaker Residence Maintenance 4,875
Z-D Pest Control Services 3,750
Z-D Plumbing Repairs, as needed 18,750
Z-D Portable Toilets 6,000
Z-D Fire Inspections & Fire System Maintenance 6,000

Backflow and Pressure Reduction Systems
Testing and Repair 7,680
Building Security Alarms, Monitoring & Service 45,000 Electrical Repairs and Maintenance 60,000
Elevator Maintenance/Inspection 4,000
External & Internal Paint Maintenance 5,000
Grease Trap Maintenance 1,000
Pest Control Services 15,000
Plant Maintenance 2,400
Roof Maintenance 41,000
Sign Repair & Replacement 3,000
Water Delivery Service 4,600
Window Replacement 2,500
Access control maintenance 10,000
521023 Uniform Rental & Maintenance Services 4,000 531010 Small Tools 5,000
531020 Uniform Expense 1,050
532010 Equipment Rental 1,000
541006 Pool Repair & Maintenance 7,725
542005 Safety Equipment 2,060
551000 Electric & Gas 775,000
552000 Water 50,000
581000 Travel & Training 2,610
581004 Regulatory Certifications 11,540
San Diego Air Pollution Control District 6,798
Unified Program Facility Permit (Annual) 4,742
Totals $ 1,612,395
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 a wide array of development activity from project entitlement approvals to grading permits and serves to address violations of City ordinances related to land use and development.

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 geographic information system (GIS) division supports municipal services including planning, infrastructure management, and asset control by providing geospatial data and mapping services.

The administration division provides general department oversight and support as well as special projects as needed.

CITY COUNCIL

DEVELOPMENT SERVICES
DEPARTMENTAL STRUCTURE:

Administration
(5 Full-time)
(1 Part-time) (10 Full-time) (3 Full-time) (2 Full-time) (16 Full-time) (2 Part-time)
EngineeringGISPlanning Watershed
68 General Fund City of San Marcos
DEVELOPMENT SERVICES - 1040XX
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 3,591,687 $ 3,616,818 $ 3,744,087 $ 4,299,561 Health Benefits 428,527 455,381 495,409 672,103 Retirement Benefits 273,866 370,291 354,175 458,829 Other Personnel Expenses 307,956 307,002 331,169 452,382 Personnel Services Subtotal 4,602,036 4,749,492 4,924,840 5,882,875

Operating Expenses
Contractual Services 2,371,559 2,594,602 2,871,000 733,500 Supplies & Services 32,962 24,807 35,119 44,104 Repair & Maintenance 738 2,840 5,757 3,500
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 4,058,749 451,133 610,981 599,548 Operating Expenses Subtotal 6,464,008 3,073,382 3,522,857 1,380,652

TOTAL EXPENDITURES 11,066,044 7,822,874 8,447,697 7,263,527

REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits 1,230,100 1,280,337 1,261,135 250,000 Intergovernmental 14,416 13,219 10,000 9,500
Charges for Services 3,411,135 1,725,902 1,739,990 1,532,500 Fines & Forfeitures 60,628 81,250 38,500 -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 1,744 4,468 6,000 -
Other Financing Sources - - - -
TOTAL REVENUES 4,718,023 3,105,176 3,055,625 1,792,000

NET GENERAL FUND COST* $ 6,348,021 $ 4,717,698 $ 5,392,072 $ 5,471,527

Allocation of Full Time Positions:

Departmental - Development Services 34.35
Traffic Safety 0.50
CFD 98-02 1.00
Successor Housing Agency 0.05
Public Facilities Fees 0.10
AUTHORIZED FULL TIME POSITIONS 36.00

*As of FY 2026, the Building Division moved from Development Services to the Fire Department City of San Marcos General Fund 69
DEVELOPMENT SERVICES/ADMINISTRATION - #104044
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 705,707
511001 Overtime 1,650
511004 Vacation Payoff 15,549
511005 Sick Leave Payoff 12,023
511006 Stipends 2,037
511007 Auto Allowance 4,277
511100 Salary & Wages (Part-Time) 21,000
512000 Social Security 41,075
512001 Medicare 10,708
512004 Health Insurance 104,882
512010 PERS 58,309
512013 EBAP 17,700
512021 Deferred Compensation Retirement Plan 14,156 521001 Consulting Services 125,000
CFD Consulting Services
521002 Other Contract Services 53,500
GIS - Quartic Solutions 50,000
SanGIS 3,500
531000 Office Supplies 8,000
531010 Small Tools 3,400
GIS - R1 GPS Receiver
532000 Printing & Duplicating 3,000
532011 Recording Fees 6,000
542005 Safety Equipment 3,500
Safety Boots and PPE
581000 Travel & Training 4,000

ESRI - Instructor-Led Training, ESRI Dev
Summit, ESRI Global Conference
581024 Software 22,000
Totals $ 1,237,473
70 General Fund City of San Marcos

DEVELOPMENT SERVICES/WATERSHED PROGRAM MANAGEMENT -
#104003
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 235,911
511004 Vacation Payoff 9,787
511005 Sick Leave Payoff 7,599
511009 Bilingual Pay 1,200
512000 Social Security 15,255
512001 Medicare 3,568
512004 Health Insurance 49,766
512010 PERS 19,413
512013 EBAP 6,000
512021 Deferred Compensation Retirement Plan 4,743 521001 Consulting Services 35,000
531010 Small Tools 2,500

Testing Kits, Monitoring Equipment,
Calibration Gases, & Field Tools/Supplies
531020 Uniform Expense 464
Boots
581000 Travel & Training 4,000
581011 Recycling Expenditures 13,633
581028 NPDES Programs 530,415

WQIP Monitoring Program - County of San
Diego/Escondido Cost Share 48,000

Carlsbad Watershed Management Area
(CWMA) Monitoring Program - COSM Portion 59,343
CWMA WQIP Coordinator 30,755
Education Programs 5,150

Regional Copermittee Programs - MOU Cost
Share 31,767
SWRCB Annual Discharge Fee - Bradley Park 65,000

SWRCB Annual Fireworks Permit Fee - Bradley
Park 3,750
SWRCB Annual Discharge Fee - MS4 37,500

SWRCB Annual Aquatic Pesticide Permit Fee -
Discovery Lake 3,750

State Board of Equalization - Discovery Lake
Water Rights Annual Fee 400
SW Consultant 245,000
Totals $ 939,254
City of San Marcos General Fund 71
DEVELOPMENT SERVICES/PLANNING - #104041
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 1,383,771
511001 Overtime 5,000
511004 Vacation Payoff 9,450
511005 Sick Leave Payoff 16,901
511006 Stipends 5,082
511007 Auto Allowance 9,504
511009 Bilingual Pay 6,600
512000 Social Security 88,000
512001 Medicare 21,112
512004 Health Insurance 200,621
512010 PERS 117,311
512013 EBAP 33,000
512015 RHS 2,673
512021 Deferred Compensation Retirement Plan 27,908 521001 Consulting Services 130,000
Tribal/Environmental Consulting 60,000
Miscellaneous Consulting Services 10,000
Landscape Plan Review & Inspection Services 20,000
Plan Review/Case Processing - DP Renewals 40,000
521017 Commissioner Services 6,000
521019 Environmental Permit Filing Fee 5,000
532001 Memberships & Subscriptions 2,060
New Planners Dues for APA and AICP
581000 Travel & Training 7,500

Miscellaneous Training (E.g., CEQA, American
Planning Association, etc.)
Totals $ 2,077,493
72 General Fund City of San Marcos
DEVELOPMENT SERVICES/ENGINEERING - #104043
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 1,759,670
511001 Overtime 8,500
511004 Vacation Payoff 13,185
511005 Sick Leave Payoff 16,066
511006 Stipends 7,228
511007 Auto Allowance 4,514
511009 Bilingual Pay 9,600
511100 Salary & Wages (Part-Time) 27,750
512000 Social Security 132,012
512001 Medicare 31,899
512004 Health Insurance 316,834
512010 PERS 174,600
512013 EBAP 46,350
512015 RHS 3,030
512021 Deferred Compensation Retirement Plan 42,389 521001 Consulting Services 375,000
Construction Inspection 85,000
Land Development 150,000
North City Development 140,000
521017 Commissioner Services 4,000
531010 Small Tools 6,200
Traffic Small Tools - Radar Equipment 5,000
Land Development - Mylar Strips 200

Construction Inspection - Measuring Wheels,
Laser Level, etc. 750

CIP Small Tools - Measuring Wheel, Laser
Level, etc. 250
531020 Uniform Expense 2,800
CIP 360
Construction Inspection 1,000
Land Development 1,080
Traffic 360
532001 Memberships & Subscriptions 9,680
CIP - ASCE Convention 4,500
Construction Membership 1,000

Land Development - Professional Engineer
(PE) Renewals 900

Land Development - ASFPM Membership and
CFM Renewal 1,180

Land Development - Qualified SWPPP
Developer (QSD) Renewal 300

Land Development - ASCE Membership
Renewal 300
Traffic - ITE & PE 1,500
581000 Travel & Training 18,000
CIP - ASCE Convention 3,000
Construction - Training 3,000
Land Development - Training 9,000
Traffic Training 3,000
Totals $ 3,009,307
City of San Marcos General Fund 73

PUBLIC SAFETY FUNCTION
Budget Summary
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ 18,029,813 $ 19,136,870 $ 20,442,577 $ 20,736,557 Licenses & Permits 10,770 10,756 14,500 1,185,125 Intergovernmental 930,974 970,496 845,008 635,000 Charges for Services 6,062,118 6,898,111 8,314,640 8,647,110 Fines & Forfeitures 175 - - 30,000
Developer Fees 16,336 13,627 10,000 10,000 Miscellaneous Revenues 24,351 13,551 27,698 30,000 TOTAL REVENUES 25,074,537 27,043,411 29,654,423 31,273,792

OPERATING EXPENDITURES
Salaries & Wages 13,055,262 13,600,792 14,493,151 17,316,004 Health Benefits 1,606,338 1,646,754 1,292,403 2,059,071 Retirement Benefits 1,771,397 2,084,224 2,061,620 2,330,337 Other Personnel Expenses 496,782 509,606 546,822 741,575 Contractual Services 24,669,303 25,336,557 26,013,469 27,268,226 Supplies & Services 472,573 335,250 354,189 140,350 Repair & Maintenance 308,456 447,735 396,868 226,998 Utilities 52,309 51,904 67,226 70,547
Capital Expenditures (Non CIP) 20,936 14,887 8,970 9,400 Other Operating Expenses 239,523 254,329 404,887 258,365 TOTAL OPERATING EXPENDITURES 42,692,879 44,282,038 45,639,605 50,420,873

REVENUE OVER/(UNDER) EXPENDITURES $ (17,618,342) $ (17,238,627) $ (15,985,182) $ (19,147,081)

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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 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 Fire Chief exercises operational control over the department under the general direction of the City Manager.

FIRE

DEPARTMENTAL STRUCTURE

FIRE DEPARTMENT
Prevention
Building
Code
Enforcement
(5 Full-time)
(3 Part-time)
(8 Full-time)
(3 Part-time)
(2 Full-time)
(1 Part-time)
EMS & Operations
(1 Full-time)(7 Full-time)
(2 Part-time)
Administration Emergency
Preparedness
(76 Full-time)
(30 Part-time)
76 General Fund City of San Marcos
FIRE - #1050XX
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 13,055,262 $ 13,600,792 $ 14,493,151 $ 17,316,004 Health Benefits 1,606,338 1,646,754 1,292,403 2,059,071 Retirement Benefits 1,771,397 2,084,224 2,061,620 2,330,337 Other Personnel Expenses 496,782 509,606 546,822 741,575 Personnel Services Subtotal 16,929,779 17,841,376 18,393,996 22,446,987

Operating Expenses
Contractual Services 1,659,468 2,020,143 1,871,289 2,231,126 Supplies & Services 472,573 335,250 354,189 140,350 Repair & Maintenance 266,732 407,265 354,868 182,998 Utilities 52,309 51,904 67,226 70,547
Capital Expenditures (Non CIP) 20,936 14,887 8,970 9,400 Debt Service - - - -
Other Operating Expenses 233,566 250,700 392,387 243,365 Operating Expenses Subtotal 2,705,584 3,080,149 3,048,929 2,877,786

TOTAL EXPENDITURES 19,635,363 20,921,525 21,442,925 25,324,773

REVENUES
Taxes & Special Assessments 14,369,964 15,422,750 16,546,577 16,701,557 Licenses & Permits 3,100 2,915 3,000 1,173,125 Intergovernmental 675,431 691,504 525,008 320,000 Charges for Services 5,562,749 6,320,175 7,744,640 8,097,110 Fines & Forfeitures - - - 30,000
Use of Money & Property - - - -
Developer Fees 16,336 13,627 10,000 10,000
Miscellaneous Revenues 24,351 13,551 27,698 30,000 Other Financing Sources - - - -
TOTAL REVENUES 20,651,931 22,464,522 24,856,923 26,361,792

NET GENERAL FUND COST* $ (1,016,568) $ (1,542,997) $ (3,413,998) $ (1,037,019)

Allocation of Full Time Positions:

Departmental - Fire 98.82
CFD 98-02 0.08
Successor Housing Agency 0.10
AUTHORIZED FULL TIME POSITIONS 99.00

*As of FY 2026, the Building Division moved from Development Services to the Fire Department City of San Marcos General Fund 77
FIRE/BUILDING - #105052
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 1,078,531
511001 Overtime 3,000
511004 Vacation Payoff 27,797
511005 Sick Leave Payoff 17,189
511006 Stipends 6,852
511008 Uniform Allowance 1,400
511009 Bilingual Pay 8,850
511100 Salary & Wages (Part-Time) 130,000
512000 Social Security 67,939
512001 Medicare 16,533
512004 Health Insurance 271,342
512010 PERS 90,420
512011 PERS-Fire 8,377
512013 EBAP 33,300
512015 RHS 2,382
512021 Deferred Compensation Retirement Plan 21,009 521002 Other Contract Services 875,000
531000 Office Supplies 500
531001 Computer Supplies 500
531010 Small Tools 1,000
531020 Uniform Expense 3,800

Boots for Building Inspectors and Code
Officers 1,500
Shirts and Hats for Field Personnel 1,500
Hard Hats 800
532000 Printing & Duplicating 300
532001 Memberships & Subscriptions 7,950
581000 Travel & Training 7,000
Totals $ 2,680,971
78 General Fund City of San Marcos
FIRE/ADMINISTRATION - #105053
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 1,608,446
511001 Overtime 400,000
511004 Vacation Payoff 19,438
511005 Sick Leave Payoff 77,036
511006 Stipends 39,396
511008 Uniform Allowance 9,900
511009 Bilingual Pay 1,080
511100 Salary & Wages (Part-Time) 24,000
512000 Social Security 11,816
512001 Medicare 24,383
512004 Health Insurance 206,213
512010 PERS 15,806
512011 PERS-Fire 344,621
512013 EBAP 25,500
512021 Deferred Compensation Retirement Plan 3,659 521002 Other Contract Services 5,150
531000 Office Supplies 4,900
531001 Computer Supplies 2,375
531017 Expendable Materials 4,250
532000 Printing & Duplicating 3,600
532001 Memberships & Subscriptions 2,548
553000 Telephone 5,126
581000 Travel & Training 41,872
581002 Manager’s Discretionary 2,060
581003 Licenses & Certificates 140
581035 Volunteer Services 3,605
581047 Recruitment Activities 34,800
Totals $ 2,921,720
City of San Marcos General Fund 79
FIRE/EMERGENCY PREPAREDNESS - #105054
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 145,186
512000 Social Security 9,312
512001 Medicare 2,178
512004 Health Insurance 24,883
512010 PERS 12,544
512013 EBAP 3,000
512021 Deferred Compensation Retirement Plan 2,904 521002 Other Contract Services 5,100
531000 Office Supplies 550
531001 Computer Supplies 793
531017 Expendable Materials 1,844
532001 Memberships & Subscriptions 578
553000 Telephone 13,185
581000 Travel & Training 2,400
Totals $ 224,457
80 General Fund City of San Marcos
FIRE/EMERGENCY MEDICAL SERVICES - #105055
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 2,452,444
511001 Overtime 400,000
511004 Vacation Payoff 7,382
511005 Sick Leave Payoff 26,483
511006 Stipends 65,700
511008 Uniform Allowance 22,000
511009 Bilingual Pay 6,840
511100 Salary & Wages (Part-Time) 335,000
512000 Social Security 70,181
512001 Medicare 38,015
512004 Health Insurance 388,412
512010 PERS 82,085
512011 PERS-Fire 237,806
512013 EBAP 72,900
512016 RHS-Fire 9,368
512021 Deferred Compensation Retirement Plan 21,581 521010 Central Dispatch Services 75,209
531011 Medical Supplies 19,479
66008 Durable medical supplies and testing -
531017 Expendable Materials 2,617
531020 Uniform Expense 11,197
532000 Printing & Duplicating 300
532001 Memberships & Subscriptions 709
544006 RCS-800 MHz System 13,806
553000 Telephone 16,576
561000 Capital Equipment 9,400
581000 Travel & Training 17,521
581003 Licenses & Certificates 19,001
Totals $ 4,422,012
City of San Marcos General Fund 81
FIRE/OPERATIONS - #105056
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 6,624,121
511001 Overtime 2,400,000
511004 Vacation Payoff 24,998
511005 Sick Leave Payoff 165,500
511006 Stipends 464,287
511008 Uniform Allowance 79,950
511009 Bilingual Pay 6,480
512001 Medicare 105,674
512004 Health Insurance 1,119,583
512010 PERS (29,314)
512011 PERS-Fire 1,451,440
512013 EBAP 147,600
512016 RHS-Fire 60,177
521002 Other Contract Services 232,800
521006 Administrative Fees 4,000
521010 Central Dispatch Services 1,017,642
531000 Office Supplies 2,000
531001 Computer Supplies 500
531004 Janitorial Services 9,892
531005 Fuel & Lubricants 8,000
531010 Small Tools 3,657
531017 Expendable Materials 23,038
66002 Fire suppression vehicles 15,665
66003 Fire communication supplies 7,373
532009 Mapping 2,060
532020 Tactical Medic Response 6,000
541001 Fire Stations & Facilities 30,640
542001 Small Equipment Repair 17,286
66010 Small engine repair 3,920
Other - Small Equipment Repair 13,366
542005 Safety Equipment 17,925
66012 Safety equipment repair/maintenance -
542006 Radio Equipment Repair 12,467
542007 Fire Equipment 21,756
66011 Fire hoses 11,356
Other - Fire Equipment 10,400
544006 RCS-800 MHz System 52,630
544007 Breathing Apparatus 16,488
553000 Telephone 22,126
581000 Travel & Training 103,300
66402 Rescue Task Force- Reimbursable 50,000
Other - Travel & Training 53,300
Totals $ 14,224,703
82 General Fund City of San Marcos
FIRE/PREVENTION - #105057
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 500,202
511001 Overtime 25,000
511004 Vacation Payoff 17,374
511005 Sick Leave Payoff 14,811
511006 Stipends 11,424
511008 Uniform Allowance 2,907
511100 Salary & Wages (Part-Time) 65,000
512000 Social Security 22,479
512001 Medicare 7,678
512004 Health Insurance 48,638
512010 PERS 29,033
512011 PERS-Fire 31,414
512013 EBAP 11,160
512021 Deferred Compensation Retirement Plan 6,952 521002 Other Contract Services 16,225
531017 Expendable Materials 10,408
532001 Memberships & Subscriptions 5,005
553000 Telephone 13,534
581000 Travel & Training 6,516
581046 Community & Media Relations 5,150
Totals $ 850,910
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:
84 General Fund City of San Marcos
LAW ENFORCEMENT - #105252
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

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

Operating Expenses
Contractual Services 23,009,835 23,316,414 24,142,180 25,037,100 Supplies & Services - - - -
Repair & Maintenance 41,724 40,470 42,000 44,000 Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 5,957 3,629 12,500 15,000 Operating Expenses Subtotal 23,057,516 23,360,513 24,196,680 25,096,100

TOTAL EXPENDITURES 23,057,516 23,360,513 24,196,680 25,096,100

REVENUES
Taxes & Special Assessments 3,659,849 3,714,120 3,896,000 4,035,000 Licenses & Permits 7,670 7,841 11,500 12,000
Intergovernmental 255,543 278,992 320,000 315,000 Charges for Services 499,369 577,936 570,000 550,000 Fines & Forfeitures 175 - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
TOTAL REVENUES 4,422,606 4,578,889 4,797,500 4,912,000

NET GENERAL FUND COST $ 18,634,910 $ 18,781,624 $ 19,399,180 $ 20,184,100

Allocation of Full Time Positions:

Departmental - Law Enforcement -

AUTHORIZED FULL TIME POSITIONS -
City of San Marcos General Fund 85
LAW ENFORCEMENT - #105252
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521002 Other Contract Services $ 145,000
521006 Administrative Fees 5,000
Consulting Special Tax District Administration
521011 Law Enforcement Services 24,887,100
544006 RCS-800 MHz System 44,000
RCS-800 MHz Radios
581014 Crime Awareness/Prevention 15,000
Totals $ 25,096,100

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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 & RECREATION
(1 Full-time)
(1 Part-time)
(2 Full-time)
(7 Part-time)
(5 Full-time)
(15 Part-time)
(3 Full-time)
(7 Part-time)
(1 Full-time)
(5 Part-time)
(1 Full-time)
(10 Part-time)
(4 Full-time)
Administration Sports
Front Oﬀice &
Rentals Rangers
Contract Classes Senior Services
Youth Programs
88 General Fund City of San Marcos
PARKS AND RECREATION - #106161
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

EXPENDITURES
Personnel Services
Salaries & Wages $ 2,363,176 $ 2,659,941 $ 2,578,743 $ 2,237,962 Health Benefits 227,719 265,797 300,492 297,140 Retirement Benefits 141,780 179,482 179,317 186,594 Other Personnel Expenses 141,988 141,326 164,673 163,771 Personnel Services Subtotal 2,874,663 3,246,546 3,223,225 2,885,467

Operating Expenses
Contractual Services 848,218 1,071,276 822,495 1,499,475 Supplies & Services 278,147 257,919 291,250 274,712 Repair & Maintenance 18,133 11,079 3,200 3,200 Utilities 4,303 2,974 5,226 5,500
Capital Expenditures (Non CIP) 23,219 7,483 - - Debt Service - - - -
Other Operating Expenses 19,270 28,482 25,804 24,405 Operating Expenses Subtotal 1,191,290 1,379,212 1,147,975 1,807,292

TOTAL EXPENDITURES 4,065,953 4,625,758 4,371,200 4,692,759

REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental 22,660 12,200 17,000 -
Charges for Services 2,537,292 2,846,751 2,822,987 2,997,575 Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 160,120 231,659 162,900 157,600 Other Financing Sources - - - -
TOTAL REVENUES 2,720,072 3,090,610 3,002,887 3,155,175

NET GENERAL FUND COST $ 1,345,881 $ 1,535,148 $ 1,368,313 $ 1,537,584

Allocation of Full Time Positions:

Departmental - Parks And Recreation 15.09
CFD 98-02 0.31
Senior Nutrition 1.60
AUTHORIZED FULL TIME POSITIONS 17.00
City of San Marcos General Fund 89
PARKS AND RECREATION - #106161
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 1,202,632
511001 Overtime 24,615
511004 Vacation Payoff 21,559
511005 Sick Leave Payoff 15,687
511006 Stipends 14,924
511007 Auto Allowance 4,705
511009 Bilingual Pay 4,140
511100 Salary & Wages (Part-Time) 949,700
512000 Social Security 90,912
512001 Medicare 21,444
512004 Health Insurance 297,140
512010 PERS 131,324
512012 PARS 26,986
512013 EBAP 45,270
512015 RHS 6,145
512021 Deferred Compensation Retirement Plan 28,284 521002 Other Contract Services 1,489,350
22511 Senior center 7,000
33009 Sports lighting controller & officiating fees 9,500 33010 City wide special events 6,400
33013 Aquatics 530,000
33016 Aventure day camp 16,000
33023 Spring egg scramble & breakfast 3,500
33024 Tree lighting & breakfast 18,400
33033 Youth physical education 205,000
33034 Youth instructors 150,000
33035 Adult physical education 37,500
33038 Dance/culture 114,400
33040 Senior classes 43,400
33047 Active net fees 145,000
33051 Summer concerts 16,000
33053 Outdoor adventures 750
61007 Supplies and signage for 4th of july 61,500
61022 Sports park improvements 125,000
521003 Insurance/Liability 4,725
521017 Commissioner Services 5,400
33020 Youth commission 2,160
33021 Community services commission 3,240
531000 Office Supplies 18,000

Water Dispensers CC, SAC, & Preschool Site,
General Office Supplies
531012 Aquatic Supplies 1,746
531014 Sport Supplies 42,000
531015 Special Event Supplies 42,760
22511 Senior Activity Center Special Event Supplies 10,000 33010 City Wide Special Events 7,300
33020 Youth commission 3,600
33023 Spring egg scramble & breakfast 5,460
33024 Tree lighting & breakfast 6,300
33051 Summer concerts 1,600
33053 Outdoor adventures 1,700
33060 Youth & Family Programs 3,700
61007 Supplies and signage for 4th of july 2,600
Other Special Event Supplies 500
531016 Program Supplies 58,246
22511 Movie Matinees, Supplies, Bingo Prizes, etc. 8,550 90 General Fund City of San Marcos
PARKS AND RECREATION - #106161
Expenditure Detail (continued)
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 33013 Aquatics 2,196
33016 Aventure day camp 12,000
33053 Outdoor adventures 3,100
33054 Community garden 1,400
33056 Nature center 4,000
33060 Youth & Family Programs 7,000
33014 Preschool Programs 40,000
531020 Uniform Expense 16,260
22511 Senior center 1,600
22518 Community center 2,000
33009 Sports fees 2,000
33016 Aventure day camp 2,600
33053 Outdoor adventures 5,460
33014 Preschool Programs 2,600
532000 Printing & Duplicating 4,000
532001 Memberships & Subscriptions 15,200
33010 City wide special events 6,800
33053 Outdoor adventures 50
33014 Preschool Programs 4,100
Other - Memberships & Subscriptions 4,250
532013 Promotional Services 6,500
532017 Taxi Vouchers 70,000
541000 Building Repair & Maintenance 3,200
22511 Senior center 2,100
22518 Community center 1,100
551000 Electric & Gas 5,500
33009 Sports fees
571003 Coop Agreement Expense 2,000
581000 Travel & Training 17,480
22511 Senior center 820
22518 Community center 600
33009 Sports fees 900
33053 Outdoor adventures 2,100
33014 Preschool Programs 2,260
Other - Travel & Training 10,800
581040 Permit Fees 4,925
22511 Senior center 1,200
33010 SWANK Permit Fees 2,600
33023 Spring egg scramble & breakfast 375
33024 Tree lighting & breakfast 375
61007 Supplies and signage for 4th of july 375
Totals $ 4,692,759
Other
Restricted Funds

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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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental 2,395,249 2,597,519 2,724,040 2,723,825 Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 47,142 213,194 200,000 200,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
TOTAL REVENUES 2,442,391 2,810,713 2,924,040 2,923,825

OPERATING EXPENDITURES
Salaries & Wages - 1,519 - -
Health Benefits - 188 - -
Retirement Benefits - 176 - -
Other Personnel Expenses - 154 - -
Contractual Services 182,518 66,498 109,705 91,359 Supplies & Services 151,773 240,871 215,000 215,000 Repair & Maintenance 50,081 69,235 50,000 50,000 TOTAL OPERATING EXPENDITURES 384,372 378,641 374,705 356,359

CIP PROJECT EXPENDITURES 607,483 139,018 1,406,656 -

TOTAL EXPENDITURES 991,855 517,659 1,781,361 356,359

REVENUE OVER/(UNDER) EXPENDITURES 1,450,536 2,293,054 1,142,679 2,567,466

FUND BALANCE
Beginning Balance - July 1 3,189,264 4,639,800 6,932,854 8,075,533 Revenue Over/(Under) Expenditures 1,450,536 2,293,054 1,142,679 2,567,466 Ending Balance - June 30 4,639,800 6,932,854 8,075,533 10,642,999

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 3,791,468 3,613,985 5,789,060 7,093,605 CIP New Appropriations 430,000 2,401,000 2,704,000 3,144,575 CIP Appropriation Adjustments - (86,907) 7,201 - Capital Projects - Ending Balance 3,613,985 5,789,060 7,093,605 10,238,180

AVAILABLE FUND BALANCE - JUNE 30 $ 1,025,815 $ 1,143,794 $ 981,928 $ 404,819

*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. 94 Other Restricted Funds City of San Marcos
GAS TAX FUND - #200
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521012 Contract Maintenance Services $ 91,359
Guardrail Repair & Replacement 20,000
Install New Streetlights 10,609

Radar Feedback Sign/RRFB and Vandalism
Repair & Replacement 25,750
Thermal Plastic Work 35,000
531009 Construction Materials 215,000
544000 Sign Maintenance 50,000
Totals $ 356,359
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental 122,325 80,402 125,000 125,000 Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 17,919 59,503 38,000 38,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 140,244 139,905 163,000 163,000

OPERATING EXPENDITURES
Salaries & Wages - 498 23,414 69,676
Health Benefits - - 2,058 8,044
Retirement Benefits - 46 2,257 7,082
Other Personnel Expenses - 34 2,365 6,927
Contractual Services 67,932 143,961 229,395 210,000 Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 67,932 144,539 259,489 301,729

CIP PROJECT EXPENDITURES 1,959 1,409 2,000 -

TOTAL EXPENDITURES 69,891 145,948 261,489 301,729

REVENUE OVER/(UNDER) EXPENDITURES 70,353 (6,043) (98,489) (138,729)

FUND BALANCE
Beginning Balance - July 1 1,216,561 1,286,914 1,280,871 1,182,382 Revenue Over/(Under) Expenditures 70,353 (6,043) (98,489) (138,729) Ending Balance - June 30 1,286,914 1,280,871 1,182,382 1,043,653

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 561,469 522,010 520,601 518,601 CIP New Appropriations (37,500) - - 350,000 CIP Appropriation Adjustments - - - -
Capital Projects - Ending Balance 522,010 520,601 518,601 868,601

AVAILABLE FUND BALANCE - JUNE 30 $ 764,904 $ 760,270 $ 663,781 $ 175,052

*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. 96 Other Restricted Funds City of San Marcos
TRAFFIC SAFETY FUND - #201
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 69,502
511006 Stipends 174
512000 Social Security 4,382
512001 Medicare 1,045
512004 Health Insurance 8,044
512010 PERS 5,689
512013 EBAP 1,500
512021 Deferred Compensation Retirement Plan 1,393 521001 Consulting Services 100,000
521002 Other Contract Services 110,000
Totals $ 301,729
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ 528,918 $ 529,166 $ 530,000 $ 530,000 Licenses & Permits - - - -
Intergovernmental - 7,989 - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources 660,000 660,000 660,000 660,000 Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 1,188,918 1,197,155 1,190,000 1,190,000

OPERATING EXPENDITURES
Salaries & Wages 205,114 196,437 251,087 274,905 Health Benefits 30,859 29,022 41,630 42,015
Retirement Benefits 17,131 21,968 31,140 39,212 Other Personnel Expenses 13,936 18,008 24,965 30,495 Contractual Services 977,106 985,106 993,985 1,187,000 Supplies & Services 1,134 767 1,222 8,890
Repair & Maintenance 5,337 - 3,000 -
Utilities 328,974 408,551 376,949 422,450
Capital Expenditures (Non CIP) - - - -
Debt Service 25,502 25,502 25,502 25,502
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 1,605,093 1,685,361 1,749,480 2,030,469

CIP PROJECT EXPENDITURES - - - -

TOTAL EXPENDITURES 1,605,093 1,685,361 1,749,480 2,030,469

REVENUE OVER/(UNDER) EXPENDITURES (416,175) (488,206) (559,480) (840,469)

FUND BALANCE
Beginning Balance - July 1 (71,974) (488,149) (976,355) (1,535,835) Revenue Over/(Under) Expenditures (416,175) (488,206) (559,480) (840,469) Ending Balance - June 30 (488,149) (976,355) (1,535,835) (2,376,304)

RESERVED FUND BALANCE
Lighting and Landscaping - - - -

AVAILABLE FUND BALANCE - JUNE 30 $ (488,149) $ (976,355) $ (1,535,835) $ (2,376,304) 98 Other Restricted Funds City of San Marcos
LIGHTING & LANDSCAPING MAINTENANCE DISTRICT FUND - #202 Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 270,905
511006 Stipends 1,312
511007 Auto Allowance 1,188
511009 Bilingual Pay 1,500
512000 Social Security 17,850
512001 Medicare 4,303
512004 Health Insurance 42,015
512010 PERS 33,736
512013 EBAP 7,290
512015 RHS 1,052
512021 Deferred Compensation Retirement Plan 5,476 521001 Consulting Services 2,500
521012 Contract Maintenance Services 1,184,500
LMD-A Discovery Hills - Engineered Wood Fiber 4,000
LMD-A Discovery Hills - Hardscape Maint & Repairs 2,000 LMD-A Discovery Hills- Landscape Maintenance 311,500
LMD-A Discovery Hills- Tree Trimming 51,000
LMD-A Discovery Hills: Trail Restoration 60,000
LMD-B The Laurels - Engineered Wood Fiber 1,500
LMD-B The Laurels- Landscape Maintenance 159,000
LMD-B The Laurels- Tree Trimming 28,000
LMD-B The Laurels - PROJECT: Park Sidewalk Repair 15,000 LMD-C Santa Fe Hills - Engineered Wood Fiber 2,500
LMD-C Santa Fe Hills - Landscape Maintenance 192,600
LMD-C Santa Fe Hills - Tree Trimming 21,000
LMD-D Twin Oaks Valley Ranch I- Landscape
Maintenance 16,600
LMD-D Twin Oaks Valley Ranch I-Tree Trimming 12,000
LMD-E Summer Hill - Engineered Wood Fiber 3,000
LMD-E Summer Hill- Landscape Maintenance 46,600
LMD-E Summer Hill - Tree Trimming 15,000
LMD-F Mixed Median & Parkway Areas- Landscape
Maintenance 220,500
LMD-G Discovery Meadows - Landscape Maintenance 19,700 LMD-G Discovery Meadows - Tree Trimming 3,000
531009 Construction Materials 250
532001 Memberships & Subscriptions 8,640
LMD-A Discovery Hills- Irrigation Controller Service 3,060 LMD-B The Laurels - Irrigation Controller Service 1,080 LMD-C Santa Fe Hills - Irrigation Controller Service 3,420 LMD-D Twin Oaks Valley Ranch I - Irrigation Controller
Service 360
LMD-E Summer Hill- Irrigation Controller Service 720
551000 Electric & Gas 35,800
LMD-A Discovery hills 28,000
LMD-B The Laurels 2,000
LMD-C Santa fe hills 2,000
LMD-D Twin oaks valley ranch 500
LMD-E Summer Hill 500
LMD-F Mixed median & pkwy areas 2,800
551001 Electric-Street Lighting 56,650
552000 Water 330,000
LMD-A Discovery hills 20,000
City of San Marcos Other Restricted Funds 99
LIGHTING & LANDSCAPING MAINTENANCE DISTRICT FUND - #202 Expenditure Detail (continued)
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved LMD-B The Laurels 80,000
LMD-C Santa fe hills 120,000
LMD-D Twin oaks valley ranch 45,000
LMD-E Summer Hill 40,000
LMD-F Mixed median & pkwy areas 25,000
571002 Principal-Other 23,254
572002 Interest-Other 2,248
Totals $ 2,030,469

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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 288,477 644,425 320,000 320,000 Developer Fees 3,078,300 446,400 1,400,000 1,400,000 Miscellaneous Revenues - - - -
Other Financing Sources 142,500 190,062 - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 3,509,277 1,280,887 1,720,000 1,720,000

OPERATING EXPENDITURES
Salaries & Wages - - 9,000 36,568
Health Benefits - - - 3,804
Retirement Benefits - - - 3,774
Other Personnel Expenses - - - 3,802
Contractual Services - - - -
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 4,989,279 3,321,544 - 1,500,000 TOTAL OPERATING EXPENDITURES 4,989,279 3,321,544 9,000 1,547,948

CIP PROJECT EXPENDITURES - - - -

TOTAL EXPENDITURES 4,989,279 3,321,544 9,000 1,547,948

REVENUE OVER/(UNDER) EXPENDITURES (1,480,002) (2,040,657) 1,711,000 172,052

FUND BALANCE
Beginning Balance - July 1 16,488,368 15,008,366 12,967,709 14,678,709 Revenue Over/(Under) Expenditures (1,480,002) (2,040,657) 1,711,000 172,052 Ending Balance - June 30 15,008,366 12,967,709 14,678,709 14,850,761

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

AVAILABLE FUND BALANCE - JUNE 30 $ 14,978,366 $ 12,937,709 $ 14,678,709 $ 14,850,761

*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
CITY AFFORDABLE HOUSING FUND - #203
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 36,148
511006 Stipends 60
511009 Bilingual Pay 360
512000 Social Security 2,352
512001 Medicare 550
512004 Health Insurance 3,804
512010 PERS 3,042
512013 EBAP 900
512021 Deferred Compensation Retirement Plan 732 581017 Developer Loan 1,500,000
Totals $ 1,547,948
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ 8,813,555 $ 9,578,970 $ 10,250,000 $ 10,987,000 Licenses & Permits - - - -
Intergovernmental - 7,989 - -
Charges for Services 25 - - -
Fines & Forfeitures - - - -
Use of Money & Property 252,250 928,705 450,000 450,000 Developer Fees - - - -
Miscellaneous Revenues 140 - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 9,065,970 10,515,664 10,700,000 11,437,000

OPERATING EXPENDITURES
Salaries & Wages 1,491,784 1,530,334 1,655,569 1,817,070 Health Benefits 260,935 277,044 32,231 330,843 Retirement Benefits 124,037 162,968 200,752 247,792 Other Personnel Expenses 99,012 137,790 161,901 203,513 Contractual Services 3,023,908 3,503,044 4,023,605 4,865,143 Supplies & Services 86,580 113,065 212,963 218,422 Repair & Maintenance 192,576 168,945 488,450 352,213 Utilities 1,467,095 1,816,863 1,714,475 1,763,750 Capital Expenditures (Non CIP) - - - -
Debt Service 71,464 71,465 71,465 71,465
Other Operating Expenses 751,890 773,378 1,208,800 958,800 TOTAL OPERATING EXPENDITURES 7,569,281 8,554,896 9,770,211 10,829,011

CIP PROJECT EXPENDITURES - - - -

TOTAL EXPENDITURES 7,569,281 8,554,896 9,770,211 10,829,011

REVENUE OVER/(UNDER) EXPENDITURES 1,496,689 1,960,768 929,789 607,989

FUND BALANCE
Beginning Balance - July 1 17,669,366 19,166,055 21,126,823 22,056,612 Revenue Over/(Under) Expenditures 1,496,689 1,960,768 929,789 607,989 Ending Balance - June 30 19,166,055 21,126,823 22,056,612 22,664,601

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 2,156 - - - CIP New Appropriations - - - 400,000
CIP Appropriation Adjustments - - - -
Capital Projects - Ending Balance 2,156 - - 400,000

AVAILABLE FUND BALANCE - JUNE 30 $ 19,163,899 $ 21,126,823 $ 22,056,612 $ 22,264,601

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

See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 104 Other Restricted Funds City of San Marcos
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail
FY 2025-26 BUDGET
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 1,792,237
511006 Stipends 11,412
511007 Auto Allowance 2,282
511008 Uniform Allowance 93
511009 Bilingual Pay 11,046
512000 Social Security 116,746
512001 Medicare 27,905
512004 Health Insurance 330,843
512010 PERS 210,243
512011 PERS-Fire 2,094
512013 EBAP 55,035
512015 RHS 3,827
512021 Deferred Compensation Retirement Plan 35,455 521001 Consulting Services 22,115
F-01 Rose Ranch 100
F-02 Bel Esprit 50
F-03 Rancho Vera Cruz 75
F-04 Santa Fe Hills 150
F-06 Twin Oaks Valley Ranch 60
F-08 Tesoro 120
F-09 San Elijo hills 1,200
F-10 Buena Vida 130
F-11 Rancho Dorado 100
F-12 Twin Oaks Estates 100
F-13 Dove Glen 100
F-14 Cedar Hills 100
F-15 Park Lane 100
F-16 Willow Creek 50
F-17 Chapman Trail 100
F-19 Stone Canyon 60
F-20 KRC Rock 60
F-21 Richland Estates 60
F-22 Olive Hills 60
F-23 University Commons 150
F-24 Rancho Coronado 150
F-25 Glen Park 50
F-26 Loma Alta 80
F-27 Pinehurst 100
F-28 Rosemont Estates 160
F-29 Walnut Hills 120
F-30 Chesapeake 100
F-32 Vallecitos Ridge 100
F-33 Rosemont Village 160
F-34 Joy Court 140
F-35 Carriage Walk 100
F-36 Crescent Court 1,880
F-38 Venzano 160
F-39 Rancho Santalina 150
F-40 Starling At Rock Springs 50
F-41 Grand Plaza 100
F-42 Twin Oaks Town Center 30
F-44 Windy Point 300
City of San Marcos Other Restricted Funds 105
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2025-26 BUDGET
Account Number/Name FY 2025-26 Budget Detail City Council Approved F-45 Arbor Ranch 200
F-46 Nordahl Medical Center 50
F-47 Autumn Terrace 100
F-48 Sierra Madre Academy 200
F-49 CVS Las Posas 200
F-51 Campus Pointe 130
F-52 Westlake Village 150
F-53 Palomar Station 300
F-55 Rancho Tesoro 100
F-56 Corner at Two Oaks 80
Z-B Traffic Signal Maintenance 2,500
Z-C Citywide Median & Parkway Maintenance 4,000
Z-D Ball Fields: Lighting 6,500
Z-E Hardscape: Trail Asphalt Maintenance &
Repairs 750
521012 Contract Maintenance Services 4,843,028
F-01 Rose Ranch 12,800
F-02 Bel Esprit 30,100
F-03 Rancho Vera Cruz 79,700
F-04 Santa Fe Hills 136,000
F-05 Ashbrook - Weed Abatement 5,500
F-06 Twin Oaks Valley Ranch 156,600
F-08 Tesoro 82,100
F-10 Buena Vida 15,600
F-11 Rancho Dorado 116,100
F-12 Twin Oaks Estates 17,700
F-13 Dove Glen 5,400
F-14 Cedar Hills 34,600
F-15 Park Lane 27,750
F-17 Chapman Trail 3,600
F-19 Stone Canyon 2,000
F-20 KRC Rock 1,800
F-21 Richland Estates 40,500
F-22 Olive Hills 96,900
F-23 University Commons 239,000
F-24 Rancho Coronado 31,000
F-25 Glen Park 16,600
F-26 Loma Alta 65,700
F-27 Pinehurst 29,600
F-28 Rosemont Estates 20,500
F-29 Walnut Hills 88,300
F-30 Chesapeake 7,600
F-32 Vallecitos Ridge 22,600
F-33 Rosemont Village 13,300
F-34 Joy Court 8,900
F-35 Carriage Walk 19,400
F-36 Crescent Court 27,200
F-38 Venzano 24,600
F-39 Rancho Santalina 82,700
F-40 Starling At Rock Springs 3,300
F-41 Grand Plaza 5,800
106 Other Restricted Funds City of San Marcos
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2025-26 BUDGET
Account Number/Name FY 2025-26 Budget Detail City Council Approved F-42 Twin Oaks Town Center 3,400
F-44 Windy Point 5,800
F-45 Arbor Ranch 83,400
F-46 Nordahl Medical Center 1,900
F-47 Autumn Terrace 18,300
F-48 Sierra Madre Academy 3,800
F-49 CVS Las Posas 8,500
F-51 Campus Pointe 4,800
F-52 Westlake Village 16,300
F-53 Palomar Station 47,500
F-55 Rancho Tesoro 138,900
F-56 Corner at Two Oaks 7,500
Z-A As Needed Streetlight Maintenance 73,177
Z-B Traffic Signal Maintenance 527,850
Z-C Citywide Median & Parkway Maintenance 1,748,000
Z-D Ball Fields: Lighting 479,226
Z-E Hardscape: Trail Asphalt Maintenance &
Repairs 103,825
531004 Janitorial Services 97,168
531008 Fertilizers/Herbicides 58,450
Z-D Citywide Mulch 5,125
Z-D Citywide Palm Fertilizer 1,300
Z-D Citywide Park Herbicides and insecticides 14,494 Z-D Citywide Park Turf Fertilizer 36,500
Z-D Woodland Park Pond Materials 1,031
531009 Construction Materials 26,500
Z-D BMP Materials - All Other Parks 3,500
Z-D Citywide Park Dog Waste Supplies 1,250
Z-D Materials for Laser Leveling 4,000
Z-D Materials for Sports Fields 16,500
Z-E Citywide Trail Dog Waste Supplies 1,250
531010 Small Tools 7,000
Z-B Traffic Signal Maintenance 5,000
Z-D Ball Fields: Lighting 2,000
532001 Memberships & Subscriptions 28,660
F-04 Santa Fe Hills - Irrigation Controller Service 2,340 F-06 Twin Oaks Valley Ranch - Irrigation Control
Service 1,260
F-08 Tesoro - Irrigation Controller Service 540
F-11 Rancho Dorado - Irrigation Controller Service 540 F-13 Dove Glen - Irrigation Controller Service 180
F-14 Cedar Hills - Irrigation Controller Service 360
F-21 Richland Estates - Irrigation Controller Service 360 F-22 Olive Hills - Irrigation Controller Service 720
F-23 University Commons - Irrigation Controller
Service 2,340
F-24 Rancho Coronado - Irrigation Controller
Service 360
F-25 Glen Park - Irrigation Controller Service 360
F-26 Loma Alta - Irrigation Controller Service 180
F-27 Pinehurst - Irrigation Controller Service 360
F-28 Rosemont Estates - Irrigation Controller
Service 360
City of San Marcos Other Restricted Funds 107
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2025-26 BUDGET
Account Number/Name FY 2025-26 Budget Detail City Council Approved F-29 Walnut Hills - Irrigation Controller Service 720 F-30 Chesapeake - Irrigation Controller Service 180
F-32 Vallecitos Ridge - Irrigation Controller Service 360 F-33 Rosemont Village - Irrigation Controller
Service 360
F-35 Carriage Walk - Irrigation Controller Service 180 F-36 Crescent Court - Irrigation Controller Service 180 F-39 Rancho Santalina - Irrigation Controller
Service 720
F-41 Linda Vista & Via Vera Cruz Pkway - Irrigation
Controller Service 360
F-42 Twin Oaks Town Center - Irrigation Controller
Service 180
F-44 Windy Point - Irrigation Controller Service 180
F-45 Arbor Ranch - Irrigation Controller Service 360
F-47 Autumn Terrace - Irrigation Controller Service 180 F-48 Sierra Madre Academy - Irrigation Controller
Service 180
F-51 Campus Pointe - Irrigation Controller Service 180 F-52 Westlake Village - Irrigation Controller Service 180 F-53 Palomar Station - Irrigation Controller Service 540 F-54 University District - Irrigation Controller
Service 180
F-55 Rancho Tesoro - Irrigation Controller Service 540 F-56 Corner at Two Oaks - Irrigation Controller
Service 540
Z-C Median & Parkways: Irrigation Controller
Service 12,100
532010 Equipment Rental 644
Z-D Citywide parks
541000 Building Repair & Maintenance 8,338
Z-D Citywide Drinking Fountain Replacement
541006 Pool Repair & Maintenance 2,500
Z-D Pool Repair and Maintenance Materials
(Facilities) 2,500
544000 Sign Maintenance 5,125
Z-D Parks Sign Maintenance 4,500
Z-E Citywide Trails 625
544001 Traffic Signal Maintenance 265,000
Z-B Materials and Supplies 50,000
Z-B Traffic Signal Batteries 20,000
Z-B Traffic Signal Knockdown Cabinet
Replacements 80,000
Z-B Traffic Signal Labeling Materials 3,000
Z-B Utility Power Supply Replacements 112,000
544002 Street Lighting 35,000
544004 Tree & Landscape 18,750
Z-D Trees & Shrubs 18,750
544005 Irrigation Systems 17,500
Z-D Citywide Park Maintenance supplies 17,500
551000 Electric & Gas 195,000
551001 Electric-Street Lighting 158,750
Z-A Street lighting
551002 Electric-Traffic Signals 135,000
108 Other Restricted Funds City of San Marcos
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail (continued)
FY 2025-26 BUDGET
Account Number/Name FY 2025-26 Budget Detail City Council Approved Z-B Traffic signals
552000 Water 1,275,000
571002 Principal-Other 65,166
572002 Interest-Other 6,299
582000 Operating Transfers Out 958,800
Totals $ 10,829,011
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental 100,781 109,850 124,061 114,061 Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 26,651 30,296 26,200 26,500 Other Financing Sources 171,000 171,000 171,000 171,000 Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 298,432 311,146 321,261 311,561

OPERATING EXPENDITURES
Salaries & Wages 154,618 173,502 186,245 217,648 Health Benefits 26,980 29,353 31,917 33,607
Retirement Benefits 11,929 15,448 14,809 17,657 Other Personnel Expenses 8,674 12,677 14,438 16,343 Contractual Services 70,323 50,721 65,000 65,000 Supplies & Services 83,655 96,134 116,490 117,140 Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 356,179 377,835 428,899 467,395

REVENUE OVER/(UNDER) EXPENDITURES (57,747) (66,689) (107,638) (155,834)

FUND BALANCE
Beginning Balance - July 1 (83,876) (141,623) (208,312) (315,950) Revenue Over/(Under) Expenditures (57,747) (66,689) (107,638) (155,834) Ending Balance - June 30 (141,623) (208,312) (315,950) (471,784)

RESERVED FUND BALANCE
Senior Nutrition Grant Program - - - -

AVAILABLE BALANCE - JUNE 30 $ (141,623) $ (208,312) $ (315,950) $ (471,784) 110 Other Restricted Funds City of San Marcos
SENIOR NUTRITION GRANT FUND - #206
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 126,869
511004 Vacation Payoff 3,000
511005 Sick Leave Payoff 15,000
511006 Stipends 2,644
511009 Bilingual Pay 1,260
511100 Salary & Wages (Part-Time) 68,875
512000 Social Security 8,482
512001 Medicare 2,353
512004 Health Insurance 33,607
512010 PERS 13,526
512012 PARS 1,516
512013 EBAP 4,800
512015 RHS 708
512021 Deferred Compensation Retirement Plan 2,615 521002 Other Contract Services 65,000
55059 Senior transportation
531016 Program Supplies 19,400
55060 Nutrition program raw food
532012 Nutrition Meals 97,740
Totals $ 467,395
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental 761,196 314,445 1,169,776 1,898,466 Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 761,196 314,445 1,169,776 1,898,466

OPERATING EXPENDITURES
Salaries & Wages 96,767 83,818 68,569 72,726
Health Benefits 14,787 21,180 22,146 19,473
Retirement Benefits 7,363 9,145 6,657 7,737
Other Personnel Expenses 5,378 6,538 5,941 7,667 Contractual Services 136,556 133,183 124,400 99,420 Supplies & Services 80 158 1,500 1,500
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 156,224 66,055 - 3,000 TOTAL OPERATING EXPENDITURES 417,155 320,077 229,213 211,523

CIP PROJECT EXPENDITURES 344,173 899 450,000 -

TOTAL EXPENDITURES 761,328 320,976 679,213 211,523

REVENUE OVER/(UNDER) EXPENDITURES (132) (6,531) 490,563 1,686,943

FUND BALANCE
Beginning Balance - July 1 522,298 522,166 515,635 1,006,198 Revenue Over/(Under) Expenditures (132) (6,531) 490,563 1,686,943 Ending Balance - June 30 522,166 515,635 1,006,198 2,693,141

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 1,284,060 1,553,918 2,070,169 1,213,742 CIP New Appropriations 614,031 517,150 100,000 1,400,000 CIP Appropriation Adjustments - - (506,427) - Capital Projects - Ending Balance 1,553,918 2,070,169 1,213,742 2,613,742

AVAILABLE FUND BALANCE - JUNE 30 $ (1,031,752) $ (1,554,534) $ (207,544) $ 79,399

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

See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 112 Other Restricted Funds City of San Marcos
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND - #207
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 72,396
511006 Stipends 330
512000 Social Security 4,682
512001 Medicare 1,095
512004 Health Insurance 19,473
512010 PERS 6,283
512013 EBAP 1,890
512021 Deferred Compensation Retirement Plan 1,454 521001 Consulting Services 99,420
Fair Housing Services/Testing/Outreach 26,000
Non-Profit Coordination 73,420
532002 Legal & Other Advertising 1,500
581000 Travel & Training 3,000
HUD Training Conferences
Totals $ 211,523
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ 24,434 $ 22,287 $ 25,000 $ 25,000 Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 1,915 7,612 5,000 5,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 26,349 29,899 30,000 30,000

OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 5,842 2,889 21,950 21,950 Supplies & Services - - 500 500
Repair & Maintenance - - - -
Utilities 1,098 1,156 1,070 1,070
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - 24,000 8,000
TOTAL OPERATING EXPENDITURES 6,940 4,045 47,520 31,520

CIP PROJECT EXPENDITURES - - - -

TOTAL EXPENDITURES 6,940 4,045 47,520 31,520

REVENUE OVER/(UNDER) EXPENDITURES 19,409 25,854 (17,520) (1,520)

FUND BALANCE
Beginning Balance - July 1 137,149 156,558 182,412 164,892 Revenue Over/(Under) Expenditures 19,409 25,854 (17,520) (1,520) Ending Balance - June 30 156,558 182,412 164,892 163,372

RESERVED FUND BALANCE
Street Maintenance - - - -

AVAILABLE FUND BALANCE - JUNE 30 $ 156,558 $ 182,412 $ 164,892 $ 163,372 114 Other Restricted Funds City of San Marcos
CENTER DR MAINTENANCE DISTRICT FUND - #211
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521012 Contract Maintenance Services $ 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
551002 Electric-Traffic Signals 1,070
VTC-C Nordahl/Center dr. 290
VTC-D Nordahl/Montiel 80
VTC-E Center drive/Ave Ricardo 700
582000 Operating Transfers Out 8,000
Totals $ 31,520
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - - - 13,000
Developer Fees - - - -
Miscellaneous Revenues - - - 100,000
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES - - - 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
TOTAL OPERATING EXPENDITURES - - - 200,000

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

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

RESERVED FUND BALANCE
Affordable Housing Loan Program - - - -

AVAILABLE FUND BALANCE - JUNE 30 $ 343,721 $ 343,721 $ 343,721 $ 256,721 116 Other Restricted Funds City of San Marcos
CALHOME GRANT FUND - #214
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 581016 Affordable Housing Loan $ 200,000
Totals $ 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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ 921,343 $ 985,055 $ 1,170,000 $ 1,357,000 Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 56,008 176,322 125,000 125,000 Developer Fees 2,554 15,762 - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 979,905 1,177,139 1,295,000 1,482,000

OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 2,305 5,759 4,000 4,000
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service 106,784 170,004 - -
Other Operating Expenses 5,458,856 - - -
TOTAL OPERATING EXPENDITURES 5,567,945 175,763 4,000 4,000

CIP PROJECT EXPENDITURES - - - -

TOTAL EXPENDITURES 5,567,945 175,763 4,000 4,000

REVENUE OVER/(UNDER) EXPENDITURES (4,588,040) 1,001,376 1,291,000 1,478,000

FUND BALANCE
Beginning Balance - July 1 3,721,120 (866,920) 134,456 1,425,456 Revenue Over/(Under) Expenditures (4,588,040) 1,001,376 1,291,000 1,478,000 Ending Balance - June 30 (866,920) 134,456 1,425,456 2,903,456

RESERVED FUND BALANCE
Congestion Management - - - -

AVAILABLE FUND BALANCE - JUNE 30 $ (866,920) $ 134,456 $ 1,425,456 $ 2,903,456 118 Other Restricted Funds City of San Marcos
CFD 2011-01 #215
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521006 Administrative Fees $ 4,000
Totals $ 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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits 185,691 131,588 130,000 130,000 Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 23,487 77,540 50,000 50,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 209,178 209,128 180,000 180,000

OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 5,264 9,973 155,000 95,000 Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - 75,000
Debt Service - - - -
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 5,264 9,973 155,000 170,000

CIP PROJECT EXPENDITURES 79,914 67,709 - -

TOTAL EXPENDITURES 85,178 77,682 155,000 170,000

REVENUE OVER/(UNDER) EXPENDITURES 124,000 131,446 25,000 10,000

FUND BALANCE
Beginning Balance - July 1 1,499,735 1,623,735 1,755,181 1,780,181 Revenue Over/(Under) Expenditures 124,000 131,446 25,000 10,000 Ending Balance - June 30 1,623,735 1,755,181 1,780,181 1,790,181

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 668,273 588,359 - - CIP New Appropriations - - - -
CIP Appropriation Adjustments - (520,650) - - Capital Projects - Ending Balance 588,359 - - -

AVAILABLE FUND BALANCE - JUNE 30 $ 1,035,376 $ 1,755,181 $ 1,780,181 $ 1,790,181

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

See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 120 Other Restricted Funds City of San Marcos
PUBLIC, EDUCATIONAL, AND GOVERNMENTAL (PEG) FUND - #216 Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521002 Other Contract Services $ 95,000
SMTV Video Production 35,000
Archival city video footage 25,000

Annual economic development
documentation video 15,000
Other applicable services 20,000
561000 Furniture & Equipment 75,000
Totals $ 170,000
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 15,469 47,850 30,000 30,000 Developer Fees 38,971 - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 54,440 47,850 30,000 30,000

OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services - - - -
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) 50,000 16,000 85,000 85,000 Debt Service - - - -
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 50,000 16,000 85,000 85,000

REVENUE OVER/(UNDER) EXPENDITURES 4,440 31,850 (55,000) (55,000)

FUND BALANCE
Beginning Balance - July 1 966,333 970,773 1,002,623 947,623 Revenue Over/(Under) Expenditures 4,440 31,850 (55,000) (55,000) Ending Balance - June 30 970,773 1,002,623 947,623 892,623

RESERVED FUND BALANCE
Heart of the City Art Program - - - -

AVAILABLE FUND BALANCE - JUNE 30 $ 970,773 $ 1,002,623 $ 947,623 $ 892,623 122 Other Restricted Funds City of San Marcos
ART IN PUBLIC PLACES FUND - #217
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 581009 Art in Public Places $ 85,000
Totals $ 85,000
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental 2,100,479 2,439,446 2,423,878 2,518,679 Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 44,733 228,323 200,000 200,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 2,145,212 2,667,769 2,623,878 2,718,679

TOTAL OPERATING EXPENDITURES - - - -

CIP PROJECT EXPENDITURES 942,229 35,315 1,600,000 -

TOTAL EXPENDITURES 942,229 35,315 1,600,000 -

REVENUE OVER/(UNDER) EXPENDITURES 1,202,983 2,632,454 1,023,878 2,718,679

FUND BALANCE
Beginning Balance - July 1 3,731,464 4,934,447 7,566,901 8,590,779 Revenue Over/(Under) Expenditures 1,202,983 2,632,454 1,023,878 2,718,679 Ending Balance - June 30 4,934,447 7,566,901 8,590,779 11,309,458

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 1,687,307 285,811 3,705,921 8,295,581 CIP New Appropriations - 3,455,425 6,349,126 3,000,000 CIP Appropriation Adjustments (459,267) - (159,466) - Capital Projects - Ending Balance 285,811 3,705,921 8,295,581 11,295,581

AVAILABLE FUND BALANCE - JUNE 30 $ 4,648,636 $ 3,860,980 $ 295,198 $ 13,877

*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

Permanent Local Housing Allocation
(PLHA) Fund
PURPOSE:

This Fund accounts for the Permanent Local Housing Allocation (PLHA) revenues received from the State of California.

These funds are earmarked for specific housing-related programs within the City.

Budget Summary
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - 250,000
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES - - - 250,000

OPERATING EXPENDITURES
Salaries & Wages - - - 15,591
Health Benefits - - - 1,912
Retirement Benefits - - - 1,542
Other Personnel Expenses - - - 1,533
Contractual Services - - - -
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES - - - 20,578

CIP PROJECT EXPENDITURES - - - -

TOTAL EXPENDITURES - - - 20,578

REVENUE OVER/(UNDER) EXPENDITURES - - - 229,422

FUND BALANCE
Beginning Balance - July 1 - - - -
Revenue Over/(Under) Expenditures - - - 229,422 Ending Balance - June 30 - - - 229,422

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

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ 229,422 126 Other Restricted Funds City of San Marcos
Permanent Local Housing Allocation - #220
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 15,531
511006 Stipends 60
512000 Social Security 999
512001 Medicare 234
512004 Health Insurance 1,912
512010 PERS 1,230
512013 EBAP 300
512021 Deferred Compensation Retirement Plan 312 Totals $ 20,578
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services 557,917 312,618 310,000 320,000 Fines & Forfeitures - - - -
Use of Money & Property 1,650,670 4,017,194 2,133,500 2,313,500 Developer Fees - - - -
Miscellaneous Revenues 88,468 222,694 - -
Other Financing Sources 7,245,000 - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 9,542,055 4,552,506 2,443,500 2,633,500

OPERATING EXPENDITURES
Salaries & Wages 369,170 466,106 625,739 572,720 Health Benefits 49,702 77,323 86,138 71,029
Retirement Benefits 26,764 47,118 57,772 52,784 Other Personnel Expenses 25,825 35,966 53,471 56,121 Contractual Services 80,094 301,640 458,000 520,000 Supplies & Services 151 825 1,250 1,250
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 19,702 1,047,375 7,206,279 6,021,000 TOTAL OPERATING EXPENDITURES 571,408 1,976,353 8,488,649 7,294,904

REVENUE OVER/(UNDER) EXPENDITURES 8,970,647 2,576,153 (6,045,149) (4,661,404)

FUND BALANCE
Beginning Balance - July 1 25,151,846 34,122,493 36,698,646 30,653,497 Revenue Over/(Under) Expenditures 8,970,647 2,576,153 (6,045,149) (4,661,404) Ending Balance - June 30 34,122,493 36,698,646 30,653,497 25,992,093

RESERVED FUND BALANCE
Restricted for Affordable Housing - - - -

AVAILABLE FUND BALANCE - JUNE 30 $ 34,122,493 $ 36,698,646 $ 30,653,497 $ 25,992,093 128 Other Restricted Funds City of San Marcos
SAN MARCOS SUCCESSOR HOUSING AGENCY FUND - #250
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 527,297
511006 Stipends 1,666
511007 Auto Allowance 4,467
511009 Bilingual Pay 4,290
511100 Salary & Wages (Part-Time) 35,000
512000 Social Security 32,874
512001 Medicare 8,128
512004 Health Insurance 71,029
512010 PERS 41,532
512012 PARS 580
512013 EBAP 14,994
512015 RHS 125
512021 Deferred Compensation Retirement Plan 10,672 521000 City Attorney Services 160,000
521001 Consulting Services 125,000
521002 Other Contract Services 160,000
521015 MH Rent Review/Litigation 75,000
531000 Office Supplies 200
531002 Postage 50
532001 Memberships & Subscriptions 1,000
581000 Travel & Training 10,000
SDHF Roundtables, ammual conference,
webinars
-
581010 Property Taxes & Special Assessments 1,000 581017 Developer Loan 6,000,000
Affordable Housing Development
581030 Misc. Expenditures 10,000
Totals $ 7,294,904
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 606,272 615,683 480,000 580,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 606,272 615,683 480,000 580,000

OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services - - - -
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service 389,296 386,179 382,943 384,530
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 389,296 386,179 382,943 384,530

REVENUE OVER/(UNDER) EXPENDITURES 216,976 229,504 97,057 195,470

FUND BALANCE
Beginning Balance - July 1, restated 608,518 825,494 1,054,998 1,152,055 Revenue Over/(Under) Expenditures 216,976 229,504 97,057 195,470 Ending Balance - June 30 825,494 1,054,998 1,152,055 1,347,525

RESERVED FUND BALANCE
Reserve for Debt Service 825,494 1,054,998 1,152,055 1,347,525

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ -
130 Other Restricted Funds City of San Marcos
LEASE REVENUE BONDS - #301
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 571000 Principal-Bonds $ 360,000
572000 Interest-Bonds 24,530
Totals $ 384,530
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Use of Money & Property 685,891 1,629,389 550,000 550,000 Developer Fees 6,204,217 738,237 3,502,399 5,255,000 TOTAL REVENUES 6,890,108 2,367,626 4,052,399 5,805,000

OPERATING EXPENDITURES
Salaries & Wages 17,305 69,667 84,911 108,174 Health Benefits 1,417 11,411 - 16,274
Retirement Benefits 1,337 6,705 - 11,229
Other Personnel Expenses 750 4,669 - 9,993
Contractual Services - - - -
Other Operating Expenses 6,300,000 - - -
TOTAL OPERATING EXPENDITURES 6,320,809 92,452 84,911 145,670

CIP PROJECT EXPENDITURES 11,704,213 14,855,499 4,224,557 -

TOTAL EXPENDITURES 18,025,022 14,947,951 4,309,468 145,670

REVENUE OVER/(UNDER) EXPENDITURES (11,134,914) (12,580,325) (257,069) 5,659,330

FUND BALANCE
Beginning Balance - July 1, restated 46,380,391 35,245,477 22,665,152 22,408,083 Revenue Over/(Under) Expenditures (11,134,914) (12,580,325) (257,069) 5,659,330 Ending Balance - June 30 35,245,477 22,665,152 22,408,083 28,067,413

RESERVED FUND BALANCE*
Flood Control 1,955,305 2,216,581 2,492,572 2,837,021 Circulation Element Streets 7,046,918 6,910,546 5,849,726 6,939,821 SR 78 Interchange Improvements 21,519,994 8,760,017 7,387,474 7,969,424 Parks/Trails 3,295,273 3,517,798 5,265,868 7,460,626 GIS 49,515 49,367 51,144 36,577
NPDES 1,091,493 1,179,726 1,298,109 1,283,542 Habitat Conservation 286,980 31,117 63,190 92,809 Fire/EMS Facilities** - - - 95,899
Advanced Planning** - - - 95,899
Transportation Facilities** - - - 1,255,795

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

*See Capital Improvement Program Budget for project details regarding the use of monies from this fund. **Category added per City Council Resolution 2024-9385
132 Other Restricted Funds City of San Marcos
PUBLIC FACILITIES FEES FUND- #402
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 106,885
511006 Stipends 258
511007 Auto Allowance 761
511009 Bilingual Pay 270
512000 Social Security 5,993
512001 Medicare 1,623
512004 Health Insurance 16,274
512010 PERS 9,080
512013 EBAP 2,220
512015 RHS 157
512021 Deferred Compensation Retirement Plan 2,149 Totals $ 145,670
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - 2,614,626 3,237,000 2,247,000 Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 1,651 7,222 10,000 10,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 1,651 2,621,848 3,247,000 2,257,000

OPERATING EXPENDITURES
Salaries & Wages 91,754 96,088 123,305 144,002 Health Benefits 17,031 20,429 27,987 28,368
Retirement Benefits 8,284 10,772 11,056 15,273 Other Personnel Expenses 5,966 7,842 9,436 14,694 Contractual Services - - - -
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 123,035 135,131 171,784 202,337

CIP PROJECT EXPENDITURES 431,918 5,147,814 2,000,000 -

TOTAL EXPENDITURES 554,953 5,282,945 2,171,784 202,337

REVENUE OVER/(UNDER) EXPENDITURES (553,302) (2,661,097) 1,075,216 2,054,663

FUND BALANCE
Beginning Balance - July 1, restated 583,592 30,290 (2,630,807) (1,555,591) Revenue Over/(Under) Expenditures (553,302) (2,661,097) 1,075,216 2,054,663 Ending Balance - June 30 30,290 (2,630,807) (1,555,591) 499,072

RESERVED FUND BALANCE
Committed - Capital Projects* 30,290 (2,630,807) (1,555,591) 499,072

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.
134 Other Restricted Funds City of San Marcos
TRANSNET - STREETS FUND - #404
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 143,032
511006 Stipends 241
511007 Auto Allowance 261
511009 Bilingual Pay 468
512000 Social Security 9,062
512001 Medicare 2,166
512004 Health Insurance 28,368
512010 PERS 12,397
512013 EBAP 3,466
512021 Deferred Compensation Retirement Plan 2,876 Totals $ 202,337
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 55,709 154,679 60,000 60,000 Developer Fees 1,188,651 158,490 1,200,000 1,050,000 Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 1,244,360 313,169 1,260,000 1,110,000

TOTAL OPERATING EXPENDITURES - - - -

CIP PROJECT EXPENDITURES 2,051,180 608,201 600,000 -

TOTAL EXPENDITURES 2,051,180 608,201 600,000 -

REVENUE OVER/(UNDER) EXPENDITURES (806,820) (295,032) 660,000 1,110,000

FUND BALANCE
Beginning Balance - July 1, restated 3,048,923 2,242,103 1,947,071 2,607,071 Revenue Over/(Under) Expenditures (806,820) (295,032) 660,000 1,110,000 Ending Balance - June 30 2,242,103 1,947,071 2,607,071 3,717,071

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 2,859,270 808,090 199,889 1,955,717 CIP New Appropriations - - 2,355,828 529,000
CIP Appropriation Adjustments - - - -
Capital Projects - Ending Balance 808,090 199,889 1,955,717 2,484,717

AVAILABLE FUND BALANCE - JUNE 30 $ 1,434,013 $ 1,747,182 $ 651,354 $ 1,232,354

*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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -

TOTAL REVENUES - - - -
- - - -

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

CIP PROJECT EXPENDITURES - - - -

TOTAL EXPENDITURES 55,512 - - -

REVENUE OVER/(UNDER) EXPENDITURES (55,512) - - -

FUND BALANCE
Beginning Balance - July 1, restated 2,547,278 2,491,766 2,491,766 2,491,766 Revenue Over/(Under) Expenditures (55,512) - - - Ending Balance - June 30 2,491,766 2,491,766 2,491,766 2,491,766

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

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

PAGE INTENTIONALLY LEFT BLANK

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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ 24,618,899 $ 21,587,605 $ 22,015,597 $ 19,161,072 Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 1,049,750 1,718,407 1,092,756 1,100,010 Developer Fees - - - -
Miscellaneous Revenues 3,275,818 3,168,000 3,170,864 3,023,028 Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 28,944,467 26,474,012 26,279,217 23,284,110

OPERATING EXPENDITURES
Salaries & Wages 69,936 59,573 99,010 117,905 Health Benefits 11,630 9,746 14,900 17,500
Retirement Benefits 5,691 6,170 10,200 10,300 Other Personnel Expenses 4,454 4,526 9,600 10,500 Contractual Services 110,684 89,527 111,250 141,250 Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service 27,498,886 27,612,594 24,795,126 21,901,894 Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 27,701,281 27,782,136 25,040,086 22,199,349

CIP PROJECT EXPENDITURES 3,485,042 6,961,779 3,500,000 -

TOTAL EXPENDITURES 31,186,323 34,743,915 28,540,086 22,199,349

REVENUE OVER/(UNDER) EXPENDITURES (2,241,856) (8,269,903) (2,260,869) 1,084,761

FUND BALANCE
Beginning Balance - July 1, restated 40,257,383 38,015,527 29,745,624 27,484,755 Revenue Over/(Under) Expenditures (2,241,856) (8,269,903) (2,260,869) 1,084,761 Ending Balance - June 30 38,015,527 29,745,624 27,484,755 28,569,516

RESERVED FUND BALANCE*
Enforceable Obligations 17,317,708 15,704,584 16,943,715 18,028,476 Capital Projects - Beginning Balance 22,245,994 20,697,819 14,041,040 10,541,040 CIP New Appropriations 1,936,867 305,000 - -
CIP Appropriation Adjustments - - - -
Capital Projects - Ending Balance 38,015,527 29,745,624 27,484,755 28,569,516

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

*See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 140 Other Restricted Funds City of San Marcos
REDEVELOPMENT PROPERTY TAX TRUST FUND - #560
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 511000 Salary & Wages (Full-Time) $ 116,800
511006 Stipends 345
511007 Auto Allowance 400
511009 Bilingual Pay 360
512000 Social Security 7,100
512001 Medicare 1,800
512004 Health Insurance 17,500
512010 PERS 10,200
512013 EBAP 1,600
512021 Deferred Compensation Retirement Plan 100 521000 City Attorney Services 40,000
521001 Consulting Services 76,250
521002 Other Contract Services 15,000
521007 Bond Service 10,000
571000 Principal - Bonds 15,961,264
571005 Amortization of Deferred Charges 20,000
572000 Interest - Bonds 5,920,630
Totals $ 22,199,349
Creekside Marketplace
Enterprise Fund
PURPOSE:

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

Budget Summary
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services 775,603 960,108 1,038,890 1,149,771 Fines & Forfeitures - - - -
Use of Money & Property 4,474,873 4,809,133 5,184,483 5,693,132 Developer Fees - - - -
Miscellaneous Revenues 1,835,295 141,695 - 28,898 Other Financing Sources 5,300,000 - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 12,385,771 5,910,936 6,223,373 6,871,801

OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 465,847 416,921 413,197 476,418 Supplies & Services 198,909 205,227 200,929 253,802 Repair & Maintenance 2,907,102 4,678,742 4,048,579 712,144 Utilities 137,897 99,516 128,340 119,518
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 1,682,356 2,825,413 2,825,307 4,603,747 TOTAL OPERATING EXPENDITURES 5,392,111 8,225,819 7,616,352 6,165,629

CIP PROJECT EXPENDITURES - - - -

TOTAL EXPENDITURES 5,392,111 8,225,819 7,616,352 6,165,629

REVENUE OVER/(UNDER) EXPENDITURES 6,993,660 (2,314,883) (1,392,979) 706,172

FUND BALANCE
Beginning Balance - July 1, restated* 94,372,009 101,365,669 99,050,786 97,657,808 Revenue Over/(Under) Expenditures 6,993,660 (2,314,883) (1,392,978) 706,172 Ending Balance - June 30 101,365,669 99,050,786 97,657,808 98,363,980

RESERVED FUND BALANCE - JUNE 30
Restricted Reserves 101,365,669 99,050,786 97,657,808 98,363,980

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

*Beginning balance has been restated to comply with Government Accounting Standards Board Statement No. 72. 142 Other Restricted Funds City of San Marcos
CREEKSIDE MARKETPLACE ENTERPRISE FUND - #601
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521000 City Attorney Services $ 16,000
521002 Other Contract Services 12,500
521003 Insurance/Liability 170,843
521004 Security Guard Services 88,875
521014 Property Management Services 188,200
531004 Janitorial Services 253,802
541000 Building Repair & Maintenance 321,861
544003 Tenant Improvements 244,835
544004 Tree & Landscape 145,448
551000 Electric & Gas 60,752
552000 Water 58,766
581022 Broker/Lease Expense 103,747
582000 Operating Transfers Out 4,500,000
Totals $ 6,165,629
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - 691,860 - -
Charges for Services - - - 150,000
Fines & Forfeitures - - - -
Use of Money & Property 37,376 - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers 453,069 - 2,334,276 2,790,199 TOTAL REVENUES 490,445 691,860 2,334,276 2,940,199

OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 594,647 598,642 885,000 1,135,711 Supplies & Services - - - -
Repair & Maintenance - - 245,000 -
Utilities - - - -
Capital Expenditures (Non CIP) 652,465 315,318 2,673,776 1,485,000 Debt Service 616,591 468,040 319,487 319,488
Other Operating Expenses 142,500 190,062 - -
TOTAL OPERATING EXPENDITURES 2,006,203 1,572,062 4,123,263 2,940,199

REVENUE OVER/(UNDER) EXPENDITURES (1,515,758) (880,202) (1,788,987) -

FUND BALANCE
Beginning Balance - July 1 1,171,716 (344,042) (1,224,244) (1,538,744) Equity Balance Transfer
Adjustments - - 1,474,487 1,538,744
Revenue Over/(Under) Expenditures (1,515,758) (880,202) (1,788,987) - Ending Balance - June 30 (344,042) (1,224,244) (1,538,744) -

RESERVED FUND BALANCE
Vehicle & Equipment Replacement (344,042) (1,224,244) (1,538,744) -

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ -
144 Other Restricted Funds City of San Marcos
VEHICLE & EQUIPMENT ACQUISITION/REPLACEMENT FUND - #602 Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521024 Vehicle Rental & Maintenance Services $ 1,135,711 Light duty vehicle lease 720,000
Fire equipment repair 250,000
Lease for Street Sweepers 165,711
561000 Capital Equipment 1,485,000
Side by side ATV for Sheriff’s office 35,000
Skid steer vehicle for parks maintenance 130,000
Cushman utility carts 180,000
Replacement of fire equipment. 200,000
Fire radio replacement project 150,000

Ambulance rechassis and associated
equipment. 280,000
New ambulance and associated equipment. 380,000
Command truck and associated equipment. 130,000
571002 Principal-Other 308,281
Type I Engines (2) - #24-27 238,453
Brush Engine (1) - #20-23 69,828
572002 Interest-Other 11,207
Type I Engines (2) - #24-27 7,691
Brush Engine (1) - #20-23 3,516
Totals $ 2,940,199
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 94,042 275,648 130,000 130,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers 906,138 - - 1,694,495 TOTAL REVENUES 1,000,180 275,648 130,000 1,824,495

OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 348,033 165,450 431,331 2,680,500 Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) 110,006 374,936 109,810 113,995 Debt Service - - - -
Other Operating Expenses - - 80,000 -
TOTAL OPERATING EXPENDITURES 458,039 540,386 621,141 2,794,495

CIP PROJECT EXPENDITURES 966,527 436,167 200,000 -

TOTAL EXPENDITURES 1,424,566 976,553 821,141 2,794,495

REVENUE OVER/(UNDER) EXPENDITURES (424,386) (700,905) (691,141) (970,000)

FUND BALANCE
Beginning Balance - July 1 6,050,696 5,626,310 4,925,405 2,759,777 Equity Balance Transfer
Adjustments - - (1,474,487) (646,168)
Revenue Over/(Under) Expenditures (424,386) (700,905) (691,141) (970,000) Ending Balance - June 30 5,626,310 4,925,405 2,759,777 1,143,609

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 1,321,043 2,354,516 974,964 641,514 CIP New Appropriations 2,000,000 35,000 - 350,000 CIP Appropriation Adjustments - (978,385) (133,450) - Capital Projects - Ending Balance 2,354,516 974,964 641,514 991,514

AVAILABLE FUND BALANCE - JUNE 30 $ 3,271,794 $ 3,950,441 $ 2,118,263 $ 152,095

*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. 146 Other Restricted Funds City of San Marcos
CITY FACILITIES REPLACEMENT/REHABILITATION FUND - #603
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521012 Contract Maintenance Services $ 2,680,500
Gym/Boys & Girls Club HVAC Chiller 1,000,000
Woodland Pool Replaster 364,500
Las Posas & Woodland Pool Improvements 135,500
PW Fleet Shop Floor & Dispensing System 200,500
In-ground tandem axle heavy equipment lift 600,000
Community Center Renovations 80,000

Public Works Building 1 and 3 roof repairs/
replacement 300,000
561000 Furniture 113,995
Citywide Furniture 75,000

Satellite terminal upgrade for mobile
emergency operations center 38,995
Totals $ 2,794,495
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 100,958 214,971 120,000 120,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers 906,138 - - 3,294,000 TOTAL REVENUES 1,007,096 214,971 120,000 3,414,000

OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 570,870 998,526 1,128,000 2,064,000 Supplies & Services 785 - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - 110,800 1,230,000 TOTAL OPERATING EXPENDITURES 571,655 998,526 1,238,800 3,294,000

CIP PROJECT EXPENDITURES 741,000 51,516 700 -

TOTAL EXPENDITURES 1,312,655 1,050,042 1,239,500 3,294,000

REVENUE OVER/(UNDER) EXPENDITURES (305,559) (835,071) (1,119,500) 120,000

FUND BALANCE
Beginning Balance - July 1 5,329,995 5,024,436 4,189,365 3,069,865 Equity Balance Transfer
Adjustments - - - (892,576)
Revenue Over/(Under) Expenditures (305,559) (835,071) (1,119,500) 120,000 Ending Balance - June 30 5,024,436 4,189,365 3,069,865 2,297,289

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 2,316,714 2,406,948 2,029,357 1,432,809 CIP New Appropriations 1,110,000 60,000 44,649 200,000 CIP Appropriation Adjustments (278,766) (386,075) (640,497) - Capital Projects - Ending Balance 2,406,948 2,029,357 1,432,809 1,632,809

AVAILABLE FUND BALANCE - JUNE 30 $ 2,617,488 $ 2,160,008 $ 1,637,056 $ 664,480

*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. 148 Other Restricted Funds City of San Marcos
CITY INFRASTRUCTURE REPLACEMENT/REHABILITATION FUND - #604 Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521012 Contract Maintenance Services $ 2,064,000
Bradley Bike Park Shade Structure 60,000
Bradley Park parking lot resurfacing 200,000
Palo Alto firewall payment 79,000
Citywide IT equipment refresh 350,000

Citywide Park Lighting Upgrades Design and
Construction 600,000
Civic Center Well Repair 55,000
Park Amenity Replacements 40,000
Parks Playground Replacement 600,000
Woodland and Walnut Grove Shed Replacement 80,000
581024 Software 1,230,000
Building Permit Software Implementation 1,000,000
Public Work Order Management Systems 230,000
Totals $ 3,294,000
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 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services 708,487 711,591 740,157 964,207 Fines & Forfeitures - - - -
Use of Money & Property 6,151,108 5,839,622 6,273,246 6,353,597 Developer Fees - - - -
Miscellaneous Revenues 17,331 21,011 200,710 375 Other Financing Sources 1,000,000 - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 7,876,926 6,572,224 7,214,113 7,318,179

OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 1,160,223 1,158,927 1,195,545 1,470,312 Supplies & Services 366,723 401,365 366,016 349,481 Repair & Maintenance 978,678 1,731,514 2,279,677 6,134,094 Utilities 1,093,167 1,231,044 1,351,459 1,412,815 Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 1,117,671 1,128,310 1,501,900 1,747,230 TOTAL OPERATING EXPENDITURES 4,716,462 5,651,160 6,694,597 11,113,932

REVENUE OVER/(UNDER) EXPENDITURES 3,160,464 921,064 519,516 (3,795,753)

FUND BALANCE
Beginning Balance - July 1 836,026 3,996,490 4,917,554 5,437,070 Equity Balance Transfer
Adjustments - - - -
Revenue Over/(Under) Expenditures 3,160,464 921,064 519,516 (3,795,753) Ending Balance - June 30 3,996,490 4,917,554 5,437,070 1,641,317

RESERVED FUND BALANCE
Restricted Reserves 3,996,490 4,917,554 5,437,070 1,641,317

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ -
150 Other Restricted Funds City of San Marcos
REAL PROPERTY MANAGEMENT FUND - #605
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521000 City Attorney Services $ 43,500
650591 Cell Sites 12,000
650592 Ground Leases 11,000
650593 Industrial Leases 9,500
650594 Civic Center 11,000
521002 Other Contract Services 160,695
650591 Cell Sites 20,000
650592 Ground Leases 34,600
650593 Industrial Leases 14,500
650594 Civic Center 91,595
521003 Insurance/Liability 520,243
650592 Ground Leases 60,306
650593 Industrial Leases 98,948
650594 Civic Center 360,989
521004 Security Guard Services 239,088
650593 Industrial Leases 5,088
650594 Civic Center 234,000
521014 Property Management Services 506,786
650591 Cell Sites 13,393
650592 Ground Leases 100,328
650593 Industrial Leases 51,320
650594 Civic Center 341,745
531004 Janitorial Services 349,481
650592 Ground Leases 1,600
650593 Industrial Leases 40,670
650594 Civic Center 307,211
541000 Building Repair & Maintenance 5,428,591
650592 Ground Leases 2,600
650593 Industrial Leases 1,899,802
650594 Civic Center 3,526,189
544003 Tenant Improvements 401,500
650592 Ground Leases 217,000
650593 Industrial Leases 84,500
650594 Civic Center 100,000
544004 Tree & Landscape 304,003
650592 Ground Leases 19,939
650593 Industrial Leases 114,322
650594 Civic Center 169,742
551000 Electric & Gas 1,356,145
650592 Ground Leases 10,800
650593 Industrial Leases 375,745
650594 Civic Center 969,600
552000 Water 56,670
650592 Ground Leases 540
650593 Industrial Leases 11,730
650594 Civic Center 44,400
581010 Property Taxes & Special Assessments 31,221 650592 Ground Leases 7,221
650594 Civic Center 24,000
581022 Broker/Lease Expense 291,009
650591 Cell Sites 69,321
650592 Ground Leases 87,555
650593 Industrial Leases 99,133
650594 Civic Center 35,000

City of San Marcos Other Restricted Funds 151
REAL PROPERTY MANAGEMENT FUND - #605
Expenditure Detail (continued)
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved

582000 Operating Transfers Out 1,425,000

Totals $ 11,113,932

PAGE INTENTIONALLY LEFT BLANK

Measure Q Fund
PURPOSE:

This Fund accounts for the 1% Transactions and Use Tax resulting from the voter-approved Measure Q, which was passed in November 2024 and is effective for 10 years after the implementation date of April 1, 2025. A Measure Q Citizen’s Oversight Committee appointed by the City Council reviews the annual spending plan and the audited financial statements in publicly noticed meetings.

Budget Summary
FY 2025-26 Budget
Budget Category FY 2022-23 Actual FY 2023-24 Actual FY 2024-25 Projected City Council Approved

REVENUES
Taxes & Special Assessments $ - $ - $ 4,887,000 $ 21,371,000 Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES - - 4,887,000 21,371,000

OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services - - 1,797,817 4,726,708
Supplies & Services - - 268,475 1,088,475
Repair & Maintenance - - 21,764 570,391
Utilities - - - -
Capital Expenditures (Non CIP) - - 23,000 53,900 Debt Service - - - -
Other Operating Expenses - - 2,334,276 8,123,194 TOTAL OPERATING EXPENDITURES - - 4,445,332 14,562,668

CIP PROJECT EXPENDITURES - - - -

TOTAL EXPENDITURES - - 4,445,332 14,562,668

REVENUE OVER/(UNDER) EXPENDITURES - - 441,668 6,808,332

FUND BALANCE
Beginning Balance - July 1 - - - 441,668
Revenue Over/(Under) Expenditures - - 441,668 6,808,332 Ending Balance - June 30 - - 441,668 7,250,000

RESERVED FUND BALANCE*
Capital Projects - Beginning Balance - - - -
CIP New Appropriations - - - 7,250,000
CIP Appropriation Adjustments - - -
Capital Projects - Ending Balance - - - 7,250,000

AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ 441,668 $ - 154 Other Restricted Funds City of San Marcos
MEASURE Q FUND - #606
Expenditure Detail
FY 2025-26 Budget
Account Number/Name FY 2025-26 Budget Detail City Council Approved 521002 Other Contract Services $ 1,768,387
521012 Contract Maintenance Services 2,958,321
531004 Janitorial Services 603,198
531008 Fertilizers/Herbicides 175,350
531009 Construction Materials 21,000
531011 Medical Supplies 251,652
531013 Aquatic Chemicals 37,275
541000 Building Repair & Maintenance 54,000
541002 Electrical Repair & Maintenance 13,000
541005 Plumbing Repair & Maintenance 10,000
542004 Sports Equipment Repair 19,425
542005 Safety Equipment 106,388
542008 Heavy Equipment Repair & Maintenance-Fire 225,000 543002 Automotive Repair-Fire 18,000
543003 Tires-Fire 48,000
544004 Tree & Landscape 56,250
544008 Hydrants 20,328
561000 Capital Equipment 53,900
581012 Nuisance Abatement/Code Enforcement 184,000 581062 Health and Wellness 160,500
582000 Transfers Out - Infrastructure 7,778,694
Totals $ 14,562,668
Projected Fund
Balance Summaries

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City of San Marcos Projected Fund Balance Summaries 157 PROJECTED FUND BALANCE SUMMARY - FISCAL YEAR 2024-25

Fund
Balances
7/1/24
Adjustments/
Equity
Transfers
Revenues
& Other
Funding
Sources
Expenditures
& Other
Funding Uses
Revenues
(Over/Under)
Expenditures
Projected
Fund
Balances
6/30/25
GENERAL FUND* $ 50,463,875 $ 4,306,021 $ 94,173,223 $ (92,827,788) $ 1,345,435 $ 56,115,331

SPECIAL REVENUE FUNDS
Gas Tax* 6,932,854 - 2,924,040 (1,781,361) 1,142,679 8,075,533 Traffic Safety* 1,280,871 - 163,000 (261,489) (98,489) 1,182,382 Lighting & Landscaping Maintenance
District (976,355) - 1,190,000 (1,749,480) (559,480) (1,535,835) City Affordable Housing* 12,967,709 - 1,720,000 (9,000) 1,711,000 14,678,709 CFD 98-02 Lighting & Landscaping* 21,126,823 - 10,700,000 (9,770,211) 929,789 22,056,612 Senior Nutrition Grant (208,312) - 321,261 (428,899) (107,638) (315,950) CDBG* 515,635 - 1,169,776 (679,213) 490,563 1,006,198 Center Dr Maintenance District 182,412 - 30,000 (47,520) (17,520) 164,892 CALHOME Grant 343,721 - - - - 343,721
CFD 2011-01 Congestion Management 134,456 - 1,295,000 (4,000) 1,291,000 1,425,456 PEG* 1,755,181 - 180,000 (155,000) 25,000 1,780,181 Art in Public Places 1,002,623 - 30,000 (85,000) (55,000) 947,623 RMRA* 7,566,901 - 2,623,878 (1,600,000) 1,023,878 8,590,779 San Marcos Successor Housing Agency 36,698,646 - 2,443,500 (8,488,649) (6,045,149) 30,653,497

DEBT SERVICE FUND
Lease Revenue Bonds 1,054,998 - 480,000 (382,943) 97,057 1,152,055

CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees* 22,665,152 - 4,052,399 (4,309,468) (257,069) 22,408,083 Transnet - Streets* (2,630,807) - 3,247,000 (2,171,784) 1,075,216 (1,555,591) RTCIP* 1,947,071 - 1,260,000 (600,000) 660,000 2,607,071

FIDUCIARY FUND
Trust/Agency Deposits 2,491,766 - - - - 2,491,766 Redevelopment Property Tax Trust Fund* 29,745,624 - 26,279,217 (28,540,086) (2,260,869) 27,484,755

ENTERPRISE FUND
Creekside Marketplace 99,050,786 - 6,223,373 (7,616,352) (1,392,979) 97,657,808 Real Property Management 4,917,554 - 7,214,113 (6,694,597) 519,516 5,437,070

INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement (1,224,244) 1,474,487 2,334,276 (4,123,263) (1,788,987) (1,538,744) City Facilities Replacement/
Rehabilitation* 4,925,405 (1,474,487) 130,000 (821,141) (691,141) 2,759,777 City Infrastructure Replacement/
Rehabilitation* 4,189,365 - 120,000 (1,239,500) (1,119,500) 3,069,865 Measure Q Fund - - 4,887,000 (4,445,332) 441,668 441,668

TOTALS - ALL FUNDS $ 306,919,710 $ 4,306,021 $ 175,191,056 $ (178,832,076) $ (3,641,020) $ 307,584,712

*See Capital Improvement Program - Summary by Funding Source for FY 2025-26 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 2025-26

Projected
Fund
Balances
7/1/25
Equity
Transfers
Revenues
& Other
Funding
Sources
Expenditures
& Other
Funding Uses
Revenues
(Over/
Under)
Expenditures
Projected
Fund
Balances
6/30/26
GENERAL FUND* $ 56,115,331 $ 3,186,000 $ 98,388,745 $ (97,954,723) $ 434,022 $ 59,735,353

SPECIAL REVENUE FUNDS
Gas Tax* 8,075,533 - 2,923,825 (356,359) 2,567,466 10,642,999 Traffic Safety* 1,182,382 - 163,000 (301,729) (138,729) 1,043,653 Lighting & Landscaping Maintenance
District (1,535,835) - 1,190,000 (2,030,469) (840,469) (2,376,304) City Affordable Housing* 14,678,709 - 1,720,000 (1,547,948) 172,052 14,850,761 CFD 98-02 Lighting & Landscaping* 22,056,612 - 11,437,000 (10,829,011) 607,989 22,664,601 Senior Nutrition Grant (315,950) - 311,561 (467,395) (155,834) (471,784) CDBG* 1,006,198 - 1,898,466 (211,523) 1,686,943 2,693,141 Center Dr Maintenance District 164,892 - 30,000 (31,520) (1,520) 163,372 CALHOME Grant 343,721 - 113,000 (200,000) (87,000) 256,721 CFD 2011-01 Congestion Management 1,425,456 - 1,482,000 (4,000) 1,478,000 2,903,456 PEG* 1,780,181 - 180,000 (170,000) 10,000 1,790,181 Art in Public Places 947,623 - 30,000 (85,000) (55,000) 892,623 RMRA* 8,590,779 - 2,718,679 - 2,718,679 11,309,458 PLHA - - 250,000 (20,578) 229,422 229,422
San Marcos Successor Housing Agency 30,653,497 - 2,633,500 (7,294,904) (4,661,404) 25,992,093

DEBT SERVICE FUND
Lease Revenue Bonds 1,152,055 - 580,000 (384,530) 195,470 1,347,525

CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees* 22,408,083 - 5,805,000 (145,670) 5,659,330 28,067,413 Transnet - Streets* (1,555,591) - 2,257,000 (202,337) 2,054,663 499,072 RTCIP* 2,607,071 - 1,110,000 - 1,110,000 3,717,071

FIDUCIARY FUND
Trust/Agency Deposits 2,491,766 - - - - 2,491,766 Redevelopment Property Tax Trust Fund* 27,484,755 - 23,284,110 (22,199,349) 1,084,761 28,569,516

ENTERPRISE FUND
Creekside Marketplace 97,657,808 - 6,871,801 (6,165,629) 706,172 98,363,980 Real Property Management 5,437,070 - 7,318,179 (11,113,932) (3,795,753) 1,641,317

INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement (1,538,744) 1,538,744 2,940,199 (2,940,199) - - City Facilities Replacement/Rehabilitation* 2,759,777 (646,168) 1,824,495 (2,794,495) (970,000) 1,143,609 City Infrastructure Replacement/
Rehabilitation* 3,069,865 (892,576) 3,414,000 (3,294,000) 120,000 2,297,289 Measure Q Fund* 441,668 - 21,371,000 (14,562,668) 6,808,332 7,250,000

TOTALS - ALL FUNDS $ 307,584,712 $ 3,186,000 $ 202,245,560 $ (185,307,968) $ 16,937,592 $ 327,708,304

Capital Improvement
Projects Program

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Capital Improvement
Projects Program
INTRODUCTION AND OVERVIEW:

The FY 2026-2030 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 seven major categories including Creek District, Facilities, 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 2025-26 CIP appropriations are approximately $19.8 million. The forecasted future year appropriations are $69.2 million.

The FY 2026-2030 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

16.8%

16.8%
TransNet

16.8%
Gas Tax
Gas Tax

12.9%

12.9%
Gas Tax

12.9%
RMRA
RMRA

24.3%

24.3%
RMRA

24.3%
Public Facilities Fees
Public Facilities Fees

14.2%

14.2%
Public Facilities Fees

14.2%
RTCIP
RTCIP

1.4%

1.4%
RTCIP

1.4%
Measure Q
Measure Q

29.4%

29.4%
Measure Q

29.4%
Grant/Other
Grant/Other

1.0%

1.0%
Grant/Other

1.0%

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Capital Improvement
Projects Program
CIP Project Summary by Type
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2025-26
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 45,267,021 1,500,000 1,500,000 - 46,767,021

88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control
15,829,207 1,000,000 1,000,000 - 16,829,207 88505 San Marcos Creek Specific Plan: Creekside Drive and Pad Grading 11,592,817 500,000 500,000 - 12,092,817

88507 San Marcos Creek Specific Plan: Promenade Construction 4,544,185 1,000,000 1,000,000 - 5,544,185 88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation 12,946,117 3,500,000 3,500,000 - 16,446,117

TOTAL CREEK DISCTRICT 123,563,539 7,500,000 7,500,000 - 131,063,539

FACILITIES
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 FC014 Clarifier Replacement 800,000 - - - 800,000 FC017 Discovery Lake Bridge Repair - - 400,000 - 400,000 FC018 Meyer-Doran House Restoration 130,000 - 100,000 - 230,000 FC019 Senior Center HVAC/Cool Zone 100,000 - 1,000,000 - 1,100,000 FC020 Fire Station 1 HVAC Replacement 2,750,000 - - - 2,750,000 FC021 Fire Station 5 8,160,809 16,839,191 - 16,839,191 25,000,000

TOTAL FACILITIES 15,150,809 16,839,191 1,500,000 16,839,191 33,490,000

PARKS
PK006 Rancho Coronado Park Improvements 1,831,500 150,000 150,000 - 1,981,500 PK008 Richmar Park Phase 2 800,000 400,000 400,000 - 1,200,000 PK009 Bradley Park Pump Track 1,316,484 10,000 10,000 - 1,326,484 PK011 Bradley Park Lighting Upgrades 850,000 - - - 850,000 PK012 Bradley Park Improvements Phase 1 - 1,500,000 1,500,000 - 1,500,000

TOTAL PARKS 4,797,984 2,060,000 2,060,000 - 6,857,984

PLANNING
84003 Public Facility Financing Plan Update 625,000 - - - 625,000 PL001 General Plan Update 971,809 - - - 971,809 PL004 Trash Amendment 250,000 - - - 250,000 PL005 EV Grant Program 450,000 - - - 450,000 PL006 Citywide Floodplain Analysis - - - 1,500,000 1,500,000 PL007 Creek Specific Plan Amendment 730,000 10,000 10,000 - 740,000 PL008 Bradley Park Master Plan - 400,000 400,000 - 400,000 PL009 Walnut Grove Master Plan - 500,000 - 500,000 500,000 PL010 Fire Station Condition Assessment - 350,000 350,000 - 350,000 PL011 Discovery Lake Plan and Restoration - 200,000 200,000 - 200,000 PL012 Woodland Pool Assessment and Alternatives - 400,000 400,000 - 400,000 Capital Improvement
Projects Program
CIP Project Summary by Type (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2025-26
Budget
Appropriation
Total Future
Appropriation Total Budget

TOTAL PLANNING 3,026,809 1,860,000 1,360,000 2,000,000 6,386,809

STORM DRAINS
88214 Channel Widening South of Grand Avenue 4,711,261 - - - 4,711,261 ST020 Rancho Santa Fe Backbone Storm Drain - - - 4,900,000 4,900,000 ST021 La Mirada Backbone Storm Drain 400,000 - - 3,000,000 3,400,000

TOTAL STORM DRAINS 5,111,261 - - 7,900,000 13,011,261

STREETS
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 ST004 Mission/Mulberry Drainage Improvements 1,864,132 - - - 1,864,132 ST005 San Marcos Boulevard Reconstruction 10,600,000 - - 1,000,000 11,600,000 ST007 Discovery Street from Craven to Twin Oaks Valley Road 21,570,000 - - - 21,570,000 ST008 Twin Oaks Valley Road & Barham Drive Improvements 8,870,000 - - - 8,870,000 ST011 Annual Surface Seal Project FY24-FY27 7,855,425 (1,000,000) 3,144,575 4,000,000 15,000,000 ST012 Olive Street Bridge 1,045,000 - - 1,455,000 2,500,000 ST013 Sycamore Drive Street Improvements 1,050,000 - - - 1,050,000 ST014 Rancho Santa Fe Pavement Restoration 5,600,000 - - - 5,600,000 ST015 Curb, Gutter & Sidewalk FY 27- FY 30 - - - 400,000 400,000 ST018 Annual Surface Seal Project FY28-FY31 - - - 15,000,000 15,000,000 ST019 Inland Rail Trail/Mission Road Lighting Enhancement - - - 1,000,000 1,000,000 ST022 Roadway Rehabilitation Program Group 1 - 3,500,000 3,500,000 - 3,500,000 ST023 Roadway Rehabilitation Program Group 2 - 4,000,000 - 4,000,000 4,000,000 ST024 Roadway Rehabilitation Program Group 3 - 4,500,000 - 4,500,000 4,500,000 ST025 Roadway Rehabilitation Program Group 4 - 10,500,000 - 10,500,000 10,500,000

TOTAL STREETS 83,299,308 21,500,000 6,644,575 41,855,000 131,798,883

TRAFFIC
TR005 Adaptive Traffic Control System/Citywide Traffic Study 226,800 350,000 350,000 - 576,800 TR008 Retroreflective Backplate 724,000 - - - 724,000 TR009 Linda Vista and Grand Ave Signal - 1,050,000 400,000 650,000 1,050,000

TOTAL TRAFFIC 950,800 1,400,000 750,000 650,000 2,350,800

TOTAL CIP $ 235,900,510 $ 51,159,191 $ 19,814,575 $ 69,244,191 $ 324,959,276 Capital Improvement
Projects Program
CIP Project Summary by Funding Source
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2025-26
Budget
Appropriation
Total Future
Appropriation Total Budget

GENERAL FUND (100)
88507 San Marcos Creek Specific Plan: Promenade Construction $ 55,000 $ - $ - $ - $ 55,000 FC020 Fire Station 1 HVAC Replacement 2,750,000 (2,750,000) (2,750,000) - - FC021 Fire Station 5 8,160,809 - - - 8,160,809 PL001 General Plan Update 927,160 - - - 927,160 PL005 EV Grant Program 450,000 - - - 450,000 PL007 Creek Specific Plan Amendment 40,000 10,000 10,000 - 50,000 ST008 Twin Oaks Valley Road & Barham Drive Improvements 4,182,169 - - - 4,182,169

TOTAL GENERAL FUND (100) 16,565,138 (2,740,000) (2,740,000) - 13,825,138

GAS TAX FUND (200)
88179 South Santa Fe - Smilax to Bosstick 1,670,000 - - - 1,670,000 ST005 San Marcos Boulevard Reconstruction 5,103,000 500,000 500,000 - 5,603,000 ST011 Annual Surface Seal Project FY24-FY27 357,000 1,000,000 1,144,575 - 1,501,575 ST013 Sycamore Drive Street Improvements 1,050,000 - - - 1,050,000 ST015 Curb, Gutter & Sidewalk FY 27- FY 30 - - - 400,000 400,000 ST022 Roadway Rehabilitation Program Group 1 - 1,500,000 1,500,000 - 1,500,000 ST023 Roadway Rehabilitation Program Group 2 - 2,000,000 - 2,000,000 2,000,000 ST024 Roadway Rehabilitation Program Group 3 - 2,500,000 - 2,500,000 2,500,000 ST025 Roadway Rehabilitation Program Group 4 - 4,000,000 - 4,000,000 4,000,000

TOTAL GAS TAX FUND (200) 8,180,000 11,500,000 3,144,575 8,900,000 20,224,575

TRAFFIC SAFETY FUND (201)
88179 South Santa Fe - Smilax to Bosstick 4,284 - - - 4,284 TR005 Adaptive Traffic Control System/Citywide Traffic Study 137,800 350,000 350,000 - 487,800

TOTAL TRAFFIC SAFETY FUND (201) 142,084 350,000 350,000 - 492,084

CFD 98-02 (205)
FC017 Discovery Lake Bridge Repair - - 400,000 - 400,000

TOTAL CFD 98-02 LIGHTING & LANDSCAPING FUND (205) - - 400,000 - 400,000

CDBG FUND (207)
FC019 Senior Center HVAC/Cool Zone - - 1,000,000 - 1,000,000 PK008 Richmar Park Phase 2 800,000 400,000 400,000 - 1,200,000

TOTAL CDBG FUND (207) 800,000 400,000 1,400,000 - 2,200,000

RMRA FUNDS (219)
ST011 Annual Surface Seal Project FY24-FY27 6,404,551 89,000 2,000,000 1,715,000 10,119,551 ST012 Olive Street Bridge - - 1,455,000 1,455,000 ST014 Rancho Santa Fe Pavement Restoration 2,440,554 - - 2,440,554 ST018 Annual Surface Seal Project FY28-FY31 - - - 7,643,000 7,643,000 Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2025-26
Budget
Appropriation
Total Future
Appropriation Total Budget
ST022 Roadway Rehabilitation Program Group 1 - 1,000,000 1,000,000 - 1,000,000 ST023 Roadway Rehabilitation Program Group 2 - 2,000,000 - 2,000,000 2,000,000 ST024 Roadway Rehabilitation Program Group 3 - 2,000,000 - 2,000,000 2,000,000 ST025 Roadway Rehabilitation Program Group 4 - 3,000,000 - 3,000,000 3,000,000

TOTAL RMRA FUNDS (219) 8,845,105 8,089,000 3,000,000 17,813,000 29,658,105

PUBLIC FACILITIES FEES FUND (402)
84003 Public Facility Financing Plan Update 625,000 - - - 625,000 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 2,393,463 500,000 500,000 - 2,893,463

88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation
1,208,800 - - - 1,208,800
FC018 Meyer-Doran House Restoration 130,000 - 100,000 - 230,000 PK006 Rancho Coronado Park Improvements 350,000 150,000 150,000 - 500,000 PK009 Bradley Park Pump Track 150,000 10,000 10,000 - 160,000 PK012 Bradley Park Improvements Phase 1 - 1,500,000 1,500,000 - 1,500,000 PL006 Citywide Floodplain Analysis - - - 1,500,000 1,500,000 PL008 Bradley Park Master Plan - 400,000 400,000 - 400,000 PL009 Walnut Grove Master Plan - 500,000 - 500,000 500,000 PL012 Woodland Pool Assessment and Alternatives - 400,000 400,000 - 400,000 ST004 Mission/Mulberry Drainage Improvements 1,864,132 - - - 1,864,132 ST007 Discovery Street from Craven to Twin Oaks Valley Road 19,595,972 - - - 19,595,972 ST008 Twin Oaks Valley Road & Barham Drive Improvements 4,687,831 - - - 4,687,831 ST020 Rancho Santa Fe Backbone Storm Drain - - - 4,900,000 4,900,000 ST021 La Mirada Backbone Storm Drain 400,000 - - 3,000,000 3,400,000

TOTAL PUBLIC FACILITIES FEES FUND (402) 57,215,096 3,460,000 3,060,000 9,900,000 70,175,096

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)
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
8,554,174 1,500,000 1,500,000 - 10,054,174
Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2025-26
Budget
Appropriation
Total Future
Appropriation Total Budget
88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control 4,954,800 500,000 500,000 - 5,454,800

88505 San Marcos Creek Specific Plan: Creekside Drive and Pad Grading
3,871,603 500,000 500,000 - 4,371,603
ST005 San Marcos Boulevard Reconstruction 3,141,172 (1,029,000) (1,029,000) 7,000 2,119,172 ST011 Annual Surface Seal Project FY24-FY27 1,093,874 (2,089,000) - 2,285,000 3,378,874 ST012 Olive Street Bridge 1,045,000 - - - 1,045,000 ST014 Rancho Santa Fe Pavement Restoration 3,000,000 - - - 3,000,000 ST018 Annual Surface Seal Project FY28-FY31 - - - 7,357,000 7,357,000 ST022 Roadway Rehabilitation Program Group 1 - 1,000,000 1,000,000 - 1,000,000 ST025 Roadway Rehabilitation Program Group 4 - 1,000,000 - 1,000,000 1,000,000

TOTAL TRANSNET - STREETS FUNDS (404) 28,893,502 1,382,000 2,471,000 10,649,000 42,013,502

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 2,355,828 529,000 529,000 993,000 3,877,828 ST007 Discovery Street from Craven to Twin Oaks Valley Road 1,974,028 - - - 1,974,028

TOTAL REGIONAL TRANSPORTATION CONGESTION IMPROVEMENT
PROGRAM (408) 9,312,156 529,000 529,000 993,000 10,834,156

DEVELOPER CONTRIBUTION/IN-LIEU (410)
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 TR005 Adaptive Traffic Control System/Citywide Traffic Study 89,000 - - - 89,000 TR009 Linda Vista and Grand Ave Signal - 1,050,000 400,000 650,000 1,050,000

TOTAL DEVELOPER CONTRIBUTION/IN-LIEU (410) 2,730,200 1,050,000 400,000 650,000 3,780,200

GRANT/OTHER FUNDING (411)
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 FC014 Clarifier Replacement 400,000 - - - 400,000 PK009 Bradley Park Pump Track 366,484 - - - 366,484 PK011 Bradley Park Lighting Upgrades 850,000 - - - 850,000 PL007 Creek Specific Plan Amendment 690,000 - - - 690,000 Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2025-26
Budget
Appropriation
Total Future
Appropriation Total Budget
ST014 Rancho Santa Fe Pavement Restoration 159,446 - - - 159,446 TR008 Retroreflective Backplate 724,000 - - - 724,000

TOTAL GRANT/OTHER FUNDING (411) 55,817,745 - - - 55,817,745

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)
FC019 Senior Center HVAC/Cool Zone 100,000 - - - 100,000 PL004 Trash Amendment 250,000 - - - 250,000 PL010 Fire Station Condition Assessment - 350,000 350,000 - 350,000

TOTAL FACILITIES REPLACEMENT/REHABILITATION FUND (603) 350,000 350,000 350,000 - 700,000

INFRASTRUCTURE FUNDS (604)
FC006 Interior Remodel/Apparatus Storage: Fire Station 3 960,000 - - - 960,000 FC010 Fire Station 3 Upgrades & Mechanical Ventilation 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 2025-26
Budget
Appropriation
Total Future
Appropriation Total Budget
FC014 Clarifier Replacement 400,000 - - 400,000 PL001 General Plan Update 44,649 - - - 44,649 PL011 Discovery Lake Plan and Restoration - 200,000 200,000 - 200,000

TOTAL INFRASTRUCTURE FUNDS (604) 1,654,649 200,000 200,000 - 1,854,649

MEASURE Q FUND (606)
88507 San Marcos Creek Specific Plan: Promenade Construction - 1,000,000 1,000,000 - 1,000,000 88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation - 3,500,000 3,500,000 - 3,500,000 FC020 Fire Station 1 HVAC Replacement - 2,750,000 2,750,000 - 2,750,000 FC021 Fire Station 5 - 16,839,191 - 16,839,191 16,839,191 ST019 Inland Rail Trail/Mission Road Lighting Enhancement - - - 1,000,000 1,000,000 ST025 Roadway Rehabilitation Program Group 4 2,500,000 2,500,000 2,500,000

TOTAL MEASURE Q FUND (606) - 26,589,191 7,250,000 20,339,191 27,589,191

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 $ 235,900,510 $ 51,159,191 $ 19,814,575 $ 69,244,191 $ 324,959,276

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 2026 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): $ -
FY25-26 Budget: $ 625,000

Expended/Encumbered as of June 30, 2025 $ 330,107
Available Budget as of June 30, 2025 $ 294,893

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
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

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): $ -
FY25-26 Budget: $ 17,419,943

Expended/Encumbered as of June 30, 2025 $ 11,481,947
Available Budget as of June 30, 2025 $ 5,937,996

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
TransNet LSI $ 600,000 $ - $ - $ - $ - $ - $ 600,000 Former SM Redev. Agency $ 583,223 $ - $ - $ - $ - $ - $ 583,223 PFF (SR78) $ 16,236,720 $ - $ - $ - $ - $ - $ 16,236,720 Totals $ 17,419,943 $ - $ - $ - $ - $ - $ 17,419,943 Total Project Cost $ 17,419,943

City of San Marcos Capital Improvement Projects Program 173

CAPITAL IMPROVEMENT PROJECT - STREETS

South Santa Fe - Smilax to Bosstick
Project Code Project Type Project Category Target Completion Responsible Dept. 88179 Streets Improvement Summer 2027 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): $ -
FY25-26 Budget: $ 7,424,808

Expended/Encumbered as of June 30, 2025 $ 4,468,378
Available Budget as of June 30, 2025 $ 2,956,430

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
SA No. 3 Bond Proceeds $ 287,466 $ - $ - $ - $ - $ - $ 287,466 Former SM Redev. Agency $ 3,316,458 $ - $ - $ - $ - $ - $ 3,316,458 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
Totals $ 7,424,808 $ - $ - $ - $ - $ - $ 7,424,808 Total Project Cost $ 7,424,808

174 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STORM DRAINS

Channel Widening South of Grand Avenue
Project Code Project Type Project Category Target Completion Responsible Dept. 88214 Storm Drains Improvement Winter 2026 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 relieve local flooding and promote the development of the site.

Budget & Expense Summary:

Prior Approved Budget: $ 4,711,261
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 4,711,261

Expended/Encumbered as of June 30, 2025 $ 4,025,717
Available Budget as of June 30, 2025 $ 685,544

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
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

City of San Marcos Capital Improvement Projects Program 175

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 2025 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-lane bridge along Bent Avenue over San Marcos Creek from Discovery Street to north of the future Creekside Drive. The project will include sidewalks, a multi-use trail, bicycle lanes, and safety lighting. The new bridge will replace the existing low water crossing, which is inadequate to convey flows during storm events resulting in local flooding and blocked access for emergency vehicles.

Budget & Expense Summary:

Prior Approved Budget: $ 33,384,192
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 33,384,192

Expended/Encumbered as of June 30, 2025 $ 30,177,166
Available Budget as of June 30, 2025 $ 3,207,026

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
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

176 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT

San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements Project Code Project Type Project Category Target Completion Responsible Dept. 88264 Creek District Improvement Summer 2025 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $46,767,021 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: $ 45,267,021
Budget Appropriation Increase/(Decrease): $ 1,500,000
FY25-26 Budget: $ 46,767,021

Expended/Encumbered as of June 30, 2025 $ 45,644,876
Available Budget as of June 30, 2025 $ 1,122,145

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
TransNet LSI $ 8,554,174 $ 1,500,000 $ - $ - $ - $ - $ 10,054,174 SA No. 2 Bond Proceeds $ 57 $ - $ - $ - $ - $ - $ 57 SA No. 3 Bond Proceeds $ 3,621,884 $ - $ - $ - $ - $ - $ 3,621,884 Developer Deposit $ 145,000 $ - $ - $ - $ - $ - $ 145,000 Former SM Redev. Agency $ 5,250 $ - $ - $ - $ - $ - $ 5,250 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 Totals $ 45,267,021 $ 1,500,000 $ - $ - $ - $ - $ 46,767,021 Total Project Cost $ 46,767,021

City of San Marcos Capital Improvement Projects Program 177

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 2025 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $16,829,207 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: $ 15,829,207
Budget Appropriation Increase/(Decrease): $ 1,000,000
FY25-26 Budget: $ 16,829,207

Expended/Encumbered as of June 30, 2025 $ 16,828,453
Available Budget as of June 30, 2025 $ 754

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
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 Other Agency $ 735,947 $ - $ - $ - $ - $ - $ 735,947 PFF (Cir Streets) $ 2,393,463 $ 500,000 $ - $ - $ - $ - $ 2,893,463 TransNet Bond Funds $ 1,997,648 $ - $ - $ - $ - $ - $ 1,997,648 TransNet LSI $ 2,957,152 $ 500,000 $ - $ - $ - $ - $ 3,457,152 Totals $ 15,829,207 $ 1,000,000 $ - $ - $ - $ - $ 16,829,207 Total Project Cost $ 16,829,207

178 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT

San Marcos Creek Specific Plan: Creekside Drive and Pad Grading Project Code Project Type Project Category Target Completion Responsible Dept. 88505 Creek District Improvement Summer 2025 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $12,092,817 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: $ 11,592,817
Budget Appropriation Increase/(Decrease): $ 500,000
FY25-26 Budget: $ 12,092,817

Expended/Encumbered as of June 30, 2025 $ 11,654,879
Available Budget as of June 30, 2025 $ 437,938

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
TransNet Bond Funds $ 1,384,313 $ - $ - $ - $ - $ - $ 1,384,313 TransNet LSI $ 2,487,290 $ 500,000 $ - $ - $ - $ - $ 2,987,290 SA No. 2 Bond Proceeds $ 6,698,284 $ - $ - $ - $ - $ - $ 6,698,284 SA No. 3 Bond Proceeds $ 1,022,930 $ - $ - $ - $ - $ - $ 1,022,930 Totals $ 11,592,817 $ 500,000 $ - $ - $ - $ - $ 12,092,817 Total Project Cost $ 12,092,817

City of San Marcos Capital Improvement Projects Program 179

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 2025 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2012-13 Construction $5,544,185 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): $ 1,000,000
FY25-26 Budget: $ 5,544,185

Expended/Encumbered as of June 30, 2025 $ 5,408,730
Available Budget as of June 30, 2025 $ 135,455

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
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 Measure Q Fund $ - $ 1,000,000 $ - $ - $ - $ - $ 1,000,000 Former SM Redev. Agency $ 1,740 $ - $ - $ - $ - $ - $ 1,740 Totals $ 4,544,185 $ 1,000,000 $ - $ - $ - $ - $ 5,544,185 Total Project Cost $ 5,544,185

180 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT

San Marcos Creek Specific Plan: Environmental Habitat and Mitigation Project Code Project Type Project Category Target Completion Responsible Dept. 88529 Creek District Improvement Summer 2030 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2013-14 Construction $16,446,117 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): $ 3,500,000
FY25-26 Budget: $ 16,446,117

Expended/Encumbered as of June 30, 2025 $ 16,282,985
Available Budget as of June 30, 2025 $ 163,132

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
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 Measure Q Fund $ - $ 3,500,000 $ - $ - $ - $ - $ 3,500,000 Totals $ 12,946,117 $ 3,500,000 $ - $ - $ - $ - $ 16,446,117 Total Project Cost $ 16,446,117

City of San Marcos Capital Improvement Projects Program 181

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 2025 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): $ -
FY25-26 Budget: $ 960,000

Expended/Encumbered as of June 30, 2025 $ 200,922
Available Budget as of June 30, 2025 $ 759,078

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Infrastructure Replacement/
Rehab $ 960,000 $ - $ - $ - $ - $ - $ 960,000
Totals $ 960,000 $ - $ - $ - $ - $ - $ 960,000
Total Project Cost $ 960,000

182 Capital Improvement Projects Program City of San Marcos

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): $ -
FY25-26 Budget: $ 2,250,000

Expended/Encumbered as of June 30, 2025 $ 427,236
Available Budget as of June 30, 2025 $ 1,822,764

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
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

City of San Marcos Capital Improvement Projects Program 183

CAPITAL IMPROVEMENT PROJECT - FACILITIES

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

FC014 Facilities Improvement Winter 2025 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): $ -
FY25-26 Budget: $ 800,000

Expended/Encumbered as of June 30, 2025 $ 621,782
Available Budget as of June 30, 2025 $ 178,218

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Other Agency $ 400,000 $ - $ - $ - $ - $ - $ 400,000 Infrastructure Replacement/
Rehab $ 400,000 $ - $ - $ - $ - $ - $ 400,000
Totals $ 800,000 $ - $ - $ - $ - $ - $ 800,000
Total Project Cost $ 800,000

184 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: $ 400,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 400,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 400,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
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 185

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 $230,000 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: $ 230,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 230,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 230,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
PFF (HC ) $ 130,000 $ 100,000 $ - $ - $ - $ - $ 230,000 Totals $ 130,000 $ 100,000 $ - $ - $ - $ - $ 230,000 Total Project Cost $ 230,000

186 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: $ 1,100,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 1,100,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 1,100,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
CDBG $ - $ 1,000,000 $ - $ - $ - $ - $ 1,000,000
Facilities Replacement/Rehab $ 100,000 $ - $ - $ - $ - $ - $ 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 187

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Fire Station 1 HVAC Replacement
Project Code Project Type Project Category Target Completion Responsible Dept.

FC020 Facilities Improvement Summer 2025 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Design $2,750,000 N/A

Project Description:

Emergency replacement of the HVAC unit at Fire Station 1.

Budget & Expense Summary:

Prior Approved Budget: $ 2,750,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 2,750,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 2,750,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
General Fund $ 2,750,000 $ (2,750,000) $ - $ - $ - $ - $ - Measure Q Fund $ - $ 2,750,000 $ - $ - $ - $ - $ 2,750,000 Totals $ 2,750,000 $ - $ - $ - $ - $ - $ 2,750,000 Total Project Cost $ 2,750,000

188 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - FACILITIES

Fire Station 5
Project Code Project Type Project Category Target Completion Responsible Dept.

FC021 Facilities Improvement Fall 2029 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Pre-Design $25,000,000 N/A

Project Description:

For construction-related costs pertaining to the future Fire Station 5.

Budget & Expense Summary:

Prior Approved Budget: $ 8,160,809
Budget Appropriation Increase/(Decrease): $ 16,839,191 FY25-26 Budget: $ 25,000,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 25,000,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
General Fund $ 8,160,809 $ - $ - $ - $ - $ - $ 8,160,809 Measure Q Fund $ - $ - $ 8,439,191 $ 8,200,000 $ 200,000 $ - $ 16,839,191 Totals $ 8,160,809 $ - $ 8,439,191 $ 8,200,000 $ 200,000 $ - $ 25,000,000 Total Project Cost $ 25,000,000

City of San Marcos Capital Improvement Projects Program 189

CAPITAL IMPROVEMENT PROJECT - PARKS

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

PK006 Parks Improvement Summer 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Construction $1,981,500 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): $ 150,000
FY25-26 Budget: $ 1,981,500

Expended/Encumbered as of June 30, 2025 $ 1,929,299
Available Budget as of June 30, 2025 $ 52,201

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
PFF (Parks/Trails ) $ 350,000 $ 150,000 $ - $ - $ - $ - $ 500,000 SA No. 3 Bond Proceeds $ 1,340,000 $ - $ - $ - $ - $ - $ 1,340,000 Developer Deposit $ 141,500 $ - $ - $ - $ - $ - $ 141,500 Totals $ 1,831,500 $ 150,000 $ - $ - $ - $ - $ 1,981,500 Total Project Cost $ 1,981,500

190 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PARKS

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

PK008 Parks Improvement Fall 2025 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Not Started $1,200,000 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): $ 400,000
FY25-26 Budget: $ 1,200,000

Expended/Encumbered as of June 30, 2025 $ 330,547
Available Budget as of June 30, 2025 $ 869,453

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
CDBG $ 800,000 $ 400,000 $ - $ - $ - $ - $ 1,200,000 Totals $ 800,000 $ 400,000 $ - $ - $ - $ - $ 1,200,000 Total Project Cost $ 1,200,000

City of San Marcos Capital Improvement Projects Program 191

CAPITAL IMPROVEMENT PROJECT - PARKS

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

PK009 Parks Improvement Summer 2025 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2020-21 Close-out $1,326,484 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: $ 1,316,484
Budget Appropriation Increase/(Decrease): $ 10,000
FY25-26 Budget: $ 1,326,484

Expended/Encumbered as of June 30, 2025 $ 1,316,058
Available Budget as of June 30, 2025 $ 10,426

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Developer Deposit $ 800,000 $ - $ - $ - $ - $ - $ 800,000 Grant/Other $ 366,484 $ - $ - $ - $ - $ - $ 366,484 PFF (Parks/Trails ) $ 150,000 $ 10,000 $ - $ - $ - $ - $ 160,000 Totals $ 1,316,484 $ 10,000 $ - $ - $ - $ - $ 1,326,484 Total Project Cost $ 1,326,484

192 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PARKS

Bradley Park Lighting Upgrades
Project Code Project Type Project Category Target Completion Responsible Dept.

PK011 Parks Improvement Summer 2026 Public Works
Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-25 Design $850,000 N/A

Project Description:

This project will be funded by the HUD Economic Development Initiative Community Project Funding Grant. The funds will be used to replace and improve lighting at Bradley Park, including the installation of new fixtures and upgrades of existing fixtures.

Budget & Expense Summary:

Prior Approved Budget: $ 850,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 850,000

Expended/Encumbered as of June 30, 2025 $ 5,457
Available Budget as of June 30, 2025 $ 844,543

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Grant/Other $ 850,000 $ - $ - $ - $ - $ - $ 850,000 Totals $ 850,000 $ - $ - $ - $ - $ - $ 850,000
Total Project Cost $ 850,000

City of San Marcos Capital Improvement Projects Program 193

CAPITAL IMPROVEMENT PROJECT - PARKS

Bradley Park Improvements Phase 1
Project Code Project Type Project Category Target Completion Responsible Dept.

PK012 Parks Improvement Summer 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Pre-Design $1,500,000 N/A

Project Description:

This project will build the first phase of improvements to Bradley Park as identified within the adopted park master plan.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 1,500,000
FY25-26 Budget: $ 1,500,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 1,500,000

194 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PLANNING

General Plan Update
Project Code Project Type Project Category Target Completion Responsible Dept.

PL001 Planning Forward Planning Spring 2026 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.

Budget & Expense Summary:

Prior Approved Budget: $ 971,809
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 971,809

Expended/Encumbered as of June 30, 2025 $ 921,118
Available Budget as of June 30, 2025 $ 50,691

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
General Fund $ 927,160 $ - $ - $ - $ - $ - $ 927,160 Infrastructure Replacement/
Rehab $ 44,649 $ - $ - $ - $ - $ - $ 44,649
Totals $ 971,809 $ - $ - $ - $ - $ - $ 971,809
Total Project Cost $ 971,809

City of San Marcos Capital Improvement Projects Program 195

CAPITAL IMPROVEMENT PROJECT - PLANNING

Trash Amendment
Project Code Project Type Project Category Target Completion Responsible Dept.

PL004 Planning Improvement Fall 2025 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): $ -
FY25-26 Budget: $ 250,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 250,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 250,000 $ - $ - $ - $ - $ - $ 250,000 Totals $ 250,000 $ - $ - $ - $ - $ - $ 250,000
Total Project Cost $ 250,000

196 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): $ -
FY25-26 Budget: $ 450,000

Expended/Encumbered as of June 30, 2025 $ 196,798
Available Budget as of June 30, 2025 $ 253,202

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
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 197

CAPITAL IMPROVEMENT PROJECT - PLANNING

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

PL006 Planning Forward Planning Fall 2028 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: $ 1,500,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 1,500,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 1,500,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
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

198 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 Summer 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Forward Planning $740,000 N/A

Project Description:

This project would update the Creek Specific plan.

Budget & Expense Summary:

Prior Approved Budget: $ 730,000
Budget Appropriation Increase/(Decrease): $ 10,000
FY25-26 Budget: $ 740,000

Expended/Encumbered as of June 30, 2025 $ 653,455
Available Budget as of June 30, 2025 $ 86,545

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
General Fund $ 40,000 $ 10,000 $ - $ - $ - $ - $ 50,000 Grant/Other $ 690,000 $ - $ - $ - $ - $ - $ 690,000 Totals $ 730,000 $ 10,000 $ - $ - $ - $ - $ 740,000 Total Project Cost $ 740,000

City of San Marcos Capital Improvement Projects Program 199

CAPITAL IMPROVEMENT PROJECT - PLANNING

Bradley Park Master Plan
Project Code Project Type Project Category Target Completion Responsible Dept.

PL008 Planning Planning Spring 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Pre-Design $400,000 N/A

Project Description:

Project proposes the master planning of Bradley Park. Project would also implement the approved master plan over a series of phases projects. Anticipated projects would include restroom upgrades/ reconstruction, playground renovations, arena reconstruction, field renovations, and lighting improvements.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 400,000
FY25-26 Budget: $ 400,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 400,000

200 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PLANNING

Walnut Grove Master Plan
Project Code Project Type Project Category Target Completion Responsible Dept.

PL009 Planning Planning Summer 2028 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Pre-Design $500,000 N/A

Project Description:

Project proposes the master planning and construction of Walnut Grove Park. The Project would also implement the approved master plan over a series of phases projects. Anticipated projects would include lighting improvements, parking maintenance, building repairs and renovations, and restroom renovations.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 500,000
FY25-26 Budget: $ 500,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 500,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
PFF (FC ) $ - $ - $ - $ 500,000 $ - $ - $ 500,000 Totals $ - $ - $ - $ 500,000 $ - $ - $ 500,000
Total Project Cost $ 500,000

City of San Marcos Capital Improvement Projects Program 201

CAPITAL IMPROVEMENT PROJECT - PLANNING

Fire Station Condition Assessment
Project Code Project Type Project Category Target Completion Responsible Dept.

PL010 Planning Planning Spring 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Pre-Design $350,000 N/A

Project Description:

Proposed project would plan investments and improvements needed at various fire stations as components reach the end of their useful life.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 350,000
FY25-26 Budget: $ 350,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 350,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ - $ 350,000 $ - $ - $ - $ - $ 350,000 Totals $ - $ 350,000 $ - $ - $ - $ - $ 350,000
Total Project Cost $ 350,000

202 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - PLANNING

Discovery Lake Plan and Restoration
Project Code Project Type Project Category Target Completion Responsible Dept.

PL011 Planning Planning Spring 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Pre-Design $200,000 N/A

Project Description:

Proposed project would investigate solutions to the existing reduction of lake surface area. Project would propose subsequent restoration of the lake, removal of invasive plants, and repair of existing dock.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 200,000
FY25-26 Budget: $ 200,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 200,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Infrastructure Replacement/
Rehab $ - $ 200,000 $ - $ - $ - $ - $ 200,000
Totals $ - $ 200,000 $ - $ - $ - $ - $ 200,000
Total Project Cost $ 200,000

City of San Marcos Capital Improvement Projects Program 203

CAPITAL IMPROVEMENT PROJECT - PLANNING

Woodland Pool Assessment and Alternatives
Project Code Project Type Project Category Target Completion Responsible Dept.

PL012 Planning Planning Spring 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Pre-Design $400,000 N/A

Project Description:

Project proposes the planning and ultimate expansion of the woodland pool to accommodate key programming needs. Project would also propose the reconstruction of support buildings which are near end of useful life on major components and are in conflict with potential future expansion.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 400,000
FY25-26 Budget: $ 400,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 400,000

204 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): $ -
FY25-26 Budget: $ 6,500,000

Expended/Encumbered as of June 30, 2025 $ 292,754
Available Budget as of June 30, 2025 $ 6,207,246

City of San Marcos Capital Improvement Projects Program 205

CAPITAL IMPROVEMENT PROJECT - STREETS

San Marcos Boulevard Reconstruction
Project Code Project Type Project Category Target Completion Responsible Dept.

ST005 Streets Improvement Fall 2027 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 sidewalks.

Budget & Expense Summary:

Prior Approved Budget: $ 11,600,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 11,600,000

Expended/Encumbered as of June 30, 2025 $ 708,277
Available Budget as of June 30, 2025 $ 10,891,723

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Gas Tax $ 5,103,000 $ 500,000 $ - $ - $ - $ - $ 5,603,000 TransNet LSI $ 3,141,172 $ (1,029,000) $ 7,000 $ - $ - $ - $ 2,119,172 RTCIP $ 2,355,828 $ 529,000 $ 993,000 $ - $ - $ - $ 3,877,828 Totals $ 10,600,000 $ - $ 1,000,000 $ - $ - $ - $ 11,600,000 Total Project Cost $ 11,600,000

206 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 2025 Development Services/ Developer
Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Construction $21,570,000 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: $ 21,570,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 21,570,000

Expended/Encumbered as of June 30, 2025 $ 19,293,158
Available Budget as of June 30, 2025 $ 2,276,842

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
RTCIP $ 1,974,028 $ - $ - $ - $ - $ - $ 1,974,028 PFF (Cir Streets) $ 6,132,122 $ - $ - $ - $ - $ - $ 6,132,122 PFF (SR78) $ 13,463,850 $ - $ - $ - $ - $ - $ 13,463,850 Totals $ 21,570,000 $ - $ - $ - $ - $ - $ 21,570,000 Total Project Cost $ 21,570,000

City of San Marcos Capital Improvement Projects Program 207

CAPITAL IMPROVEMENT PROJECT - STREETS

Twin Oaks Valley Road & Barham Drive Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.

ST008 Streets Improvement Fall 2025 Development Services/ Developer
Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Construction $8,870,000 SM69

Project Description:

Budget & Expense Summary:

Prior Approved Budget: $ 8,870,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 8,870,000

Expended/Encumbered as of June 30, 2025 $ 7,963,634
Available Budget as of June 30, 2025 $ 906,366

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
General Fund $ 4,182,169 $ - $ - $ - $ - $ - $ 4,182,169 PFF (SR78) $ 4,687,831 $ - $ - $ - $ - $ - $ 4,687,831 Totals $ 8,870,000 $ - $ - $ - $ - $ - $ 8,870,000 Total Project Cost $ 8,870,000

208 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 $15,000,000 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: $ 16,000,000
Budget Appropriation Increase/(Decrease): $ (1,000,000) FY25-26 Budget: $ 15,000,000

Expended/Encumbered as of June 30, 2025 $ 4,103,777
Available Budget as of June 30, 2025 $ 10,896,223

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Gas Tax $ 357,000 $ 1,144,575 $ - $ - $ - $ - $ 1,501,575 RMRA $ 6,404,551 $ 2,000,000 $ 1,715,000 $ - $ - $ - $ 10,119,551 TransNet LSI $ 1,093,874 $ - $ 2,285,000 $ - $ - $ - $ 3,378,874 Totals $ 7,855,425 $ 3,144,575 $ 4,000,000 $ - $ - $ - $ 15,000,000 Total Project Cost $ 15,000,000

City of San Marcos Capital Improvement Projects Program 209

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): $ -
FY25-26 Budget: $ 2,500,000

Expended/Encumbered as of June 30, 2025 $ 1,503
Available Budget as of June 30, 2025 $ 2,498,497

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
RMRA $ - $ - $ 1,455,000 $ - $ - $ - $ 1,455,000
TransNet LSI $ 1,045,000 $ - $ - $ - $ - $ - $ 1,045,000 Totals $ 1,045,000 $ - $ 1,455,000 $ - $ - $ - $ 2,500,000 Total Project Cost $ 2,500,000

210 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 Fall 2025 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2021-22 Not Started $1,050,000 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: $ 1,050,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 1,050,000

Expended/Encumbered as of June 30, 2025 $ 691,948
Available Budget as of June 30, 2025 $ 358,052

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Gas Tax $ 1,050,000 $ - $ - $ - $ - $ - $ 1,050,000 Totals $ 1,050,000 $ - $ - $ - $ - $ - $ 1,050,000 Total Project Cost $ 1,050,000

City of San Marcos Capital Improvement Projects Program 211

CAPITAL IMPROVEMENT PROJECT - STREETS

Rancho Santa Fe Pavement Restoration
Project Code Project Type Project Category Target Completion Responsible Dept.

ST014 Streets Improvement Fall 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2022-23 Not Started $5,600,000 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: $ 5,600,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 5,600,000

Expended/Encumbered as of June 30, 2025 $ 5,447,677
Available Budget as of June 30, 2025 $ 152,323

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
RMRA $ 2,440,554 $ - $ - $ - $ - $ - $ 2,440,554
Other Agency $ 159,446 $ - $ - $ - $ - $ - $ 159,446 TransNet LSI $ 3,000,000 $ - $ - $ - $ - $ - $ 3,000,000 Totals $ 5,600,000 $ - $ - $ - $ - $ - $ 5,600,000 Total Project Cost $ 5,600,000

212 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 Annual 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): $ -
FY25-26 Budget: $ 400,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 400,000

City of San Marcos Capital Improvement Projects Program 213

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: $ 20,000,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 20,000,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 20,000,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
RMRA $ - $ - $ - $ 2,625,000 $ 2,518,000 $ 2,500,000 $ 7,643,000 TransNet LSI $ - $ - $ - $ 2,375,000 $ 2,482,000 $ 2,500,000 $ 7,357,000 Totals $ - $ - $ - $ 5,000,000 $ 5,000,000 $ 5,000,000 $ 15,000,000 Future Years $ 5,000,000
Total Project Cost $ 20,000,000

214 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 2031 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 Mission road in the Richmar Neighborhood along the inland rail trail.

Budget & Expense Summary:

Prior Approved Budget: $ 1,000,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 1,000,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 1,000,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Measure Q Fund $ - $ - $ - $ - $ 550,000 $ 450,000 $ 1,000,000 Totals $ - $ - $ - $ - $ 550,000 $ 450,000 $ 1,000,000 Total Project Cost $ 1,000,000

City of San Marcos Capital Improvement Projects Program 215

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 2030 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: $ 4,900,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 4,900,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 4,900,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
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

216 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 2028 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: $ 3,400,000
Budget Appropriation Increase/(Decrease): $ -
FY25-26 Budget: $ 3,400,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 3,400,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
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 217

CAPITAL IMPROVEMENT PROJECT - STREETS

Roadway Rehabilitation Program Group 1
Project Code Project Type Project Category Target Completion Responsible Dept.

ST022 Streets Improvement Summer 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Pre-Design $3,500,000 SM77

Project Description:

Project proposes additional funding for deferred maintenance of roadways. Projects would predominantly be rehabilitation projects. Projects would also include supplementation of existing preventative maintenance program (slurry).

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 3,500,000
FY25-26 Budget: $ 3,500,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 3,500,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Gas Tax $ - $ 1,500,000 $ - $ - $ - $ - $ 1,500,000 RMRA $ - $ 1,000,000 $ - $ - $ - $ - $ 1,000,000
TransNet LSI $ - $ 1,000,000 $ - $ - $ - $ - $ 1,000,000 Totals $ - $ 3,500,000 $ - $ - $ - $ - $ 3,500,000 Total Project Cost $ 3,500,000

218 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STREETS

Roadway Rehabilitation Program Group 2
Project Code Project Type Project Category Target Completion Responsible Dept.

ST023 Streets Improvement Summer 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Pre-Design $4,000,000 SM78

Project Description:

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 4,000,000
FY25-26 Budget: $ 4,000,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 4,000,000

City of San Marcos Capital Improvement Projects Program 219

CAPITAL IMPROVEMENT PROJECT - STREETS

Roadway Rehabilitation Program Group 3
Project Code Project Type Project Category Target Completion Responsible Dept.

ST024 Streets Improvement Summer 2028 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Pre-Design $4,500,000 SM79

Project Description:

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 4,500,000
FY25-26 Budget: $ 4,500,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 4,500,000

220 Capital Improvement Projects Program City of San Marcos

CAPITAL IMPROVEMENT PROJECT - STREETS

Roadway Rehabilitation Program Group 4
Project Code Project Type Project Category Target Completion Responsible Dept.

ST025 Streets Improvement Summer 2030 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Pre-Design $10,500,000 SM80

Project Description:

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 10,500,000 FY25-26 Budget: $ 10,500,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 10,500,000

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Gas Tax $ - $ - $ - $ - $ 2,000,000 $ 2,000,000 $ 4,000,000 RMRA $ - $ - $ - $ - $ 2,000,000 $ 1,000,000 $ 3,000,000 TransNet LSI $ - $ - $ - $ - $ - $ 1,000,000 $ 1,000,000 Measure Q Fund $ - $ - $ - $ - $ 1,000,000 $ 1,500,000 $ 2,500,000 Totals $ - $ - $ - $ - $ 5,000,000 $ 5,500,000 $ 10,500,000 Total Project Cost $ 10,500,000

City of San Marcos Capital Improvement Projects Program 221

CAPITAL IMPROVEMENT PROJECT - TRAFFIC

Adaptive Traffic Control System/Citywide Traffic Study
Project Code Project Type Project Category Target Completion Responsible Dept.

TR005 Traffic Improvement Fall 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Design $576,800 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): $ 350,000
FY25-26 Budget: $ 576,800

Expended/Encumbered as of June 30, 2025 $ 183,394
Available Budget as of June 30, 2025 $ 393,406

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Traffic Safety $ 137,800 $ 350,000 $ - $ - $ - $ - $ 487,800 Developer Deposit $ 89,000 $ - $ - $ - $ - $ - $ 89,000 Totals $ 226,800 $ 350,000 $ - $ - $ - $ - $ 576,800 Total Project Cost $ 576,800

222 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 2025 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): $ -
FY25-26 Budget: $ 724,000

Expended/Encumbered as of June 30, 2025 $ 583,155
Available Budget as of June 30, 2025 $ 140,845

Prior Budget
Appropriation
FY 2025-26
Budget
Appropriation
FY 2026-27
Planned
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned Total
Funding Source Summary
Other State Grant $ 724,000 $ - $ - $ - $ - $ - $ 724,000 Totals $ 724,000 $ - $ - $ - $ - $ - $ 724,000
Total Project Cost $ 724,000

City of San Marcos Capital Improvement Projects Program 223

CAPITAL IMPROVEMENT PROJECT - TRAFFIC

Linda Vista and Grand Ave Signal
Project Code Project Type Project Category Target Completion Responsible Dept.

TR009 Traffic Improvement Summer 2029 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Pre-Design $1,050,000 N/A

Project Description:

This project will install a new signal at Linda Vista and Grand Avenue.

Budget & Expense Summary:

Prior Approved Budget: $ -
Budget Appropriation Increase/(Decrease): $ 1,050,000
FY25-26 Budget: $ 1,050,000

Expended/Encumbered as of June 30, 2025 $ -
Available Budget as of June 30, 2025 $ 1,050,000

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

San Marcos City CouncilJune 10, 2025

San Marcos City Council
June 10, 2025