City of San Marcos 1 Civic Center Drive
San Marcos, CA 92069
Tuesday, June 9, 2026
Regular City Council Meeting
Special San Marcos Successor Agency to the San Marcos Redevelopment Agency Meeting Special San Marcos Successor Housing Agency to the San Marcos Redevelopment Agency Meeting Regular Fire Protection District Meeting
Special San Marcos Public Financing Authority Meeting
Regular San Marcos Public Facilities Authority Meeting
Special Rent Review Commission Meeting
City Council Chambers
6 PM
City Council Regular Agenda
Cell Phones: As a courtesy to others, please silence your cell phone or pager during the meeting and engage in conversations outside the Council Chambers.
Americans with Disabilities Act: If you need special assistance to participate in this meeting, please contact the ADA Coordinator at (760) 744 1050. Notification 48 hours in advance will enable the City to make reasonable arrangements to ensure accessibility to this meeting. Assisted listening devices are available for the hearing impaired. Please see the City Clerk if you wish to use this device.
Public Comment: If you wish to address the City Council, please complete a “Request to Speak” form. Forms are located at the rear of the Council Chambers. Be sure to indicate which item number you wish to address .
Comments are limited to THREE minutes, unless you meet the requirements of a formal or informal organization and have registered your organization with the City Clerk in advance. Speakers are asked to fill out a “Request to Speak” form and hand it to staff, although provision of a name, address, or other identifying information is optional.
The Oral Communication segment of the agenda is for the purpose of allowing the public to address the City Council on any matter NOT listed on the agenda. Speakers are limited to one opportunity to address the Council under Oral Communications. The Oral Communication segment is split on the agenda and begins with a 15 minute timed segment during which the Council will hear as many speakers as possible. Upon the conclusion of the 15 minute timed segment, any remaining speakers will automatically be called during the continuation of the Oral Communication segment at the end of the agenda. Subject to very limited exceptions, the City Council is prohibited by state law from discussing or taking action on items NOT listed on the Agenda. However, they may refer the matter to staff for a future report and recommendation. If you wish to speak under “Oral Communications,” please complete a “Request to Speak” form as noted above in advance of the start of that portion of the meeting.
Meeting Schedule and Broadcast Information: Regular City Council meetings are held on the second and fourth Tuesday of each month at 6:00 pm in the Council Chambers. City meetings are broadcast LIVE on San Marcos Community Television (SMTV) on Cox Channel 19, Time Warner Channel 24 and AT&T Channel 99. Meetings are also streamed live and archived online at www.sanmarcosca.gov.
Agenda related writings or documents provided to a majority of the City Council after distribution of the agenda packet will be available for public inspection at the time of distribution in the City Clerk Department located on the second floor of City Hall, 1 Civic Center Drive, San Marcos, CA during normal business hours. The same materials are also posted online at www.sanmarcosca.gov as time permits.
1 June 9, 2026City Council Regular Agenda
CALL TO ORDER
PLEDGE OF ALLEGIANCE
INVOCATION -
ROLL CALL
CONSENT CALENDAR
Consent Calendar items are considered routine and will be approved by one motion, with no separate discussion prior to voting unless the public, staff, or Council Member(s) request that specific item(s) be removed from the Consent Calendar for separate discussion or action. Speaker slips for this category must be presented to the City Clerk at the start of the meeting. Speakers are limited to three minutes.
WAIVER OF TEXT. This item is to waive the reading of the text of all ordinances and resolutions introduced and adopted at this meeting.
Ordinances and resolutions shall be introduced or adopted by title. 26-28891.
Recommendation: WAIVE
APPROVAL OF MINUTES26-28902.
Recommendation: APPROVE the minutes of the City Council regular meeting on May 26, 2026 and special meetings on May 19 and May 26, 2026.
05-26-26R
05-19-2026S MHRRC
05-26-2026S Blue Zone Project
05-26-26S Closed Session
Attachments:
APPROVAL OF WARRANTS26-28913.
Recommendation: APPROVE City Council, Successor Agency, and Fire Protection District warrants dated May 2026.
Warrants 6-9-26Attachments:
RESOLUTION NO. 2026-9604 - EXPENDITURE OF FUNDS
PURSUANT TO COMPENSATION AND REIMBURSEMENT POLICY,
EVENT TICKET APPROVAL
26-28884.
Recommendation: ADOPT a resolution approving the expenditure of funds for attendance at events which are in furtherance of a public purpose.
June 9 - 802 reso
802 SDR EDC Annual Dinner - Nunez
Attachments:
2 June 9, 2026City Council Regular Agenda
ORDINANCE NO. 2026-1579 - SECOND READING OF ORDINANCE
APPROVING A REZONE OF 2.23-NET ACRES FROM MULTIFAMILY
RESIDENTIAL 3 (R-3-10) AND 0.37-NET ACRES FROM COMMERCIAL (C) TO MULTIFAMILY RESIDENTIAL (R-3-6)
26-28985.
Recommendation: ADOPT (Second Reading) of Ordinance No. 2026-1579 (Rezone R25-0001) for a zone reclassification of 2.23-net acres from Multifamily Residential 3 (R-3-10) and 0.37-net acres from Commercial (C) to Multifamily Residential (R-3-6).
Ordinance No. 2026-1579 (R25-0001)Attachments:
RESOLUTION NO. 2026-9605 - ADOPTING POSITIONS ON
LEGISLATION UNDER CONSIDERATION PURSUANT TO THE
LEGISLATIVE PLATFORM
26-28876.
Recommendation: ADOPT a resolution taking a position on pending legislation in the California State Legislature that may have local impacts.
June 09 Reso - Legislation
AB 1567 Support
AB 1883 Oppose
Attachments:
RESOLUTION NOS. 2026-9606 & 2026-9607 - CALLING THE
NOVEMBER 3, 2026 GENERAL MUNICIPAL ELECTION AND
CONSOLIDATION OF ELECTION WITH THE COUNTY OF SAN DIEGO
REGISTRAR OF VOTERS WITH THE STATEWIDE GENERAL
ELECTION; AND ESTABLISHING REGULATIONS FOR CANDIDATE
STATEMENTS
26-28867.
Recommendation: ADOPT resolutions calling the November 3, 2026 General Municipal Election, requesting consolidation with the County of San Diego Registrar of Voters of the City's General Municipal Election with the Statewide General Election; and regulations for candidate statements.
Reso-Calling & Consolidating Election
Reso Candidate Statements
Attachments:
RESOLUTION NO. 2026-9608 - AUTHORIZING AMENDMENT TO
CONTRACT 6457 WITH DUDEK FOR ON-CALL CONSTRUCTION
MANAGEMENT AND FIELD SERVICES
TMP-24418.
Recommendation: ADOPT a resolution approving Amendment No. 7 to Agreement No. 6457 with Dudek to increase the not-to-exceed contract amount by $1,000,000.
Resolution 2026-XXXXAttachments:
3 June 9, 2026City Council Regular Agenda
RESOLUTION NO. 2026-9609 - APPROVING AN AGREEMENT WITH
VILLA CIVIL, APC, FOR AS-NEEDED CAPITAL IMPROVEMENT
PROGRAM SUPPORT SERVICES
TMP-24549.
Recommendation: ADOPT a resolution authorizing the City Manager to finalize and execute a consulting agreement with Villa Civil, APC, for as-needed Capital Improvement Program (CIP) support services for the Development Services Department.
ResolutionAttachments:
RESOLUTION NO. 2026-9610 - APPROVE PROJECTS FOR FISCAL
YEAR 2026 - 2027 FUNDED BY SB 1, THE ROAD REPAIR AND
ACCOUNTABILITY ACT OF 2017
TMP-246010.
Recommendation: ADOPT a resolution approving projects for fiscal year 2026-27 funded by SB 1, the Road Repair and Accountability Act of 2017.
ResolutionAttachments:
RESOLUTION NO. 2026-9611 - RATIFICATION OF AGREEMENTS
WITH THE TRIDEN GROUP FOR INFORMATION TECHNOLOGY
SERVICES
TMP-247011.
Recommendation: ADOPT a Resolution ratifying agreements previously executed with the Triden Group for information technology, operational support and risk management services procured through cooperative purchasing methods and authorizing the City Manager to negotiate, finalize, execute, and administer related amendments and associated documents.
Resolution 2026-XXXX, Ratifying Triden Group contractsAttachments:
ORAL COMMUNICATIONS
Persons wishing to speak on items not on the agenda may do so during this time period, provided remarks are confined to matters within the subject matter jurisdiction of the City Council. Speakers are limited to three minutes.
Please complete a “Request to Speak” form and place in basket provided at the rear of the Chamber in advance of the start of that portion of the meeting. The first Oral Communication segment consists of a 15 minute timed segment during which the Council will hear as many speakers as possible. Any speakers not heard during the first Oral Communications segment will automatically be called during the continuation of the Oral Communication segment at the end of the agenda. Please note that, subject to very limited exceptions, the City Council is precluded by State law from discussing or taking action on any topic that is not included on the posted agenda.
PUBLIC HEARINGS
RESOLUTION NO. 2026-9612 - ADOPTING THE CITY’S 2027
REGIONAL TRANSPORTATION IMPROVEMENT PROGRAM FOR
FISCAL YEARS 2027 THROUGH 2031
TMP-246812.
Recommendation: ADOPT a resolution adopting the City's 2027 Regional Transportation Improvement Program for Fiscal Year 2027 through Fiscal Year 2031.
2027 Adoption TransNet Resolution for Locals
Table 1 2027 Regional Transportation Improvement Program Adoption Report Attachments:
NEW BUSINESS
4 June 9, 2026City Council Regular Agenda
RESOLUTION NOS. 2026-9613 & 2026-9614 - ADOPTING THE
OPERATIONS & MAINTENANCE BUDGET OF THE CITY OF SAN
MARCOS FOR THE FISCAL YEAR BEGINNING JULY 1, 2026; THE
CAPITAL IMPROVEMENT PROGRAM BUDGET FOR THE FIVE
FISCAL YEARS ENDING 2030-31; APPROPRIATING MONEY OUT OF THE TREASURY FOR BUDGETARY PURPOSES; AND AUTHORIZING
APPROPRIATION AND TRANSFER OF FUNDS FOR THE
ESTABLISHMENT OF AN APPROPRIATED RESERVE FOR FUTURE
EXPENDITURES AND/OR CONTINGENCIES FOR FISCAL YEAR
2026-27
TMP-247113.
Recommendation: ADOPT the following:
1) Resolution adopting the Operations & Maintenance Budget of the City of San Marcos for the Fiscal Year beginning July 1, 2026 and the Capital Improvement Program Budget for the five fiscal years ending 2030-31, and appropriating money out of the treasury for budgetary purposes; and
2) Resolution authorizing the appropriation and transfer of funds for the establishment of an appropriated reserve fund for future expenditures and/or contingencies for FY 2026-27.
Proposed Annual Operations & Capital Improvement Program Budget Attachment 2 - Resolution 2026-XXXX Adopting Budgets for FY 2026-27 Attachment 3 - Resolution 2026-XXXX Establishing Reserves for FY 2026-27 Exhibit 1 FC021 Funding Plan and Reserves Replenishment Plan Attachments:
ORAL COMMUNICATIONS - CONTINUED
This portion of the agenda is set aside for continuation of Oral Communications, if needed. Speakers are limited to three minutes. Please note that, subject to very limited exceptions, the City Council is precluded by State law from taking action on any topic that is not included on the posted agenda. Please complete a “Request to Speak” form and place in basket provided in advance of the start of that portion of the meeting.
REPORTS (INCLUDING AB 1234 REPORTING REQUIREMENTS - GC 53232.3(D))
SAN DIEGO ASSOCIATION OF GOVERNMENTS REPORT (MAYOR
JONES)
26-289214.
Recommendation: Note and File
LEAGUE OF CALIFORNIA CITIES REPORT (COUNCILMEMBER
MUSGROVE)
26-289315.
Recommendation: Note and File
NORTH COUNTY TRANSIT DISTRICT REPORT (DEPUTY MAYOR
SANNELLA)
26-289416.
Recommendation: Note and File.
NORTH COUNTY DISPATCH JOINT POWERS AUTHORITY REPORT
(COUNCILMEMBER LEBLANG)
26-289517.
Recommendation: Note and File
5 June 9, 2026City Council Regular Agenda
CLEAN ENERGY ALLIANCE REPORT (COUNCILMEMBER NUÑEZ)26-289618.
Recommendation: Note and File
CITY COUNCIL BUSINESS VISITS26-289719.
Recommendation: Note and File
COUNCIL COMMENTARY
ADJOURNMENT
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO ) SS.
CITY OF SAN MARCOS )
I, PHILLIP SCOLLICK, CITY CLERK OF THE CITY OF SAN MARCOS, HEREBY CERTIFY
THAT I CAUSED THE POSTING OF THIS AGENDA IN THE GLASS DISPLAY CASE AT THE NORTH ENTRANCE OF CITY HALL AND ON THE CITY'S WEBSITE ON JUNE 4, 2026, 5:30 P.M.
DATE: JUNE 4, 2026
PHILLIP SCOLLICK, CITY CLERK
6 City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2889
MEETING DATE:
June 2026
SUBJECT:
WAIVER OF TEXT. This item is to waive the reading of the text of all ordinances and resolutions introduced and adopted at this meeting. Ordinances and resolutions shall be introduced or adopted by title.
WAIVE
Prepared by: City Clerk’s Office
Approved by: Michelle Bender, City Manager
City of San Marcos Printed on 6/4/2026Page 1 of 1
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7 City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2890
MEETING DATE:
June 9, 2026
SUBJECT:
APPROVAL OF MINUTES
Recommendation
APPROVE the minutes of the City Council regular meeting on May 26, 2026 and special meetings on May 19 and May 26, 2026.
Prepared by: Micki Olinger Chavez, Deputy City Clerk
Reviewed by: Phil Scollick, City Clerk
Approved by: Michelle Bender, City Manager
City of San Marcos Printed on 6/4/2026Page 1 of 1
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8 MINUTES
Regular Meeting of the San Marcos City Council
TUESDAY, MAY 26, 2026
City Council Chambers
1 Civic Center Drive, San Marcos, CA 92069
Regular City Council Meeting
Special City of San Marcos as Successor Agency to the San Marcos Redevelopment Agency Meeting Special City of San Marcos as Successor Housing Agency to the San Marcos Redevelopment Agency Meeting Regular Fire Protection District Meeting
Special San Marcos Public Financing Authority Meeting
Regular San Marcos Public Facilities Authority Meeting
CALL TO ORDER: Mayor Jones called the City Council meeting to order at 6:00 PM.
PLEDGE OF ALLEGIANCE: Led by Deputy Mayor Sannella.
INVOCATION: Led by Mayor Jones.
ROLL CALL:
PRESENT: COUNCILMEMBERS: JONES, LEBLANG, MUSGROVE, NUÑEZ, SANNELLA ABSENT: COUNCILMEMBERS: NONE
ALSO PRESENT: City Manager Bender, City Attorney Peak, Deputy City Clerk Olinger Chavez and City Clerk Scollick.
PROCLAMATIONS AND PRESENTATIONS
A. National Foster Care Month Proclamation presented to Casa de Amparo CEO Kathy Karpe and Development Associate Michelle Barnett.
B. Global Accessibility Awareness Day Proclamation presented to Teresa Barnes, founder of Auditory Advantage Group.
C. Certificates of recognition of Life -Saving Actions at the San Marcos Senior Center presented to Jana Craciunescu, Jennifer Overman, Karen Rudolph, Kimberly Valdovinos, Kirandeep Chhokar, Myra Nava, and Young Shin Soh.
CONSENT CALENDAR
9 Regular City Council
Tuesday, May 26, 2026 | Page 2 of 6
MOVED TO APPROVE CONSENT CALENDAR BY DEPUTY MAYOR SANNELLA , SECONDED BY COUNCILMEMBER MUSGROVE , EXCEPT FOR ITEM #12 WHICH WAS PULLED FOR FURTHER DISCUSSION.
AYES: COUNCILMEMBERS: JONES, LEBLANG, MUSGROVE, NUÑEZ, SANNELLA NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
1. WAIVER OF TEXT. This item is to waive the reading of the text of all ordinances and resolutions introduced and adopted at this meeting. Ordinances and resolutions shall be introduced or adopted by title.
2. APPROVAL OF MINUTES. Approved the minutes of the City Council regular meeting on May 12, 2026.
3. APPROVAL OF WARRANTS. Approved City Council, Successor Agency, and Fire Protection District warrants dated May 2026.
4. RESOLUTION NO. 2026-9592 - EXPENDITURE OF FUNDS PURSUANT TO COMPENSATION AND REIMBURSEMENT POLICY, EVENT TICKET APPROVAL . Adopted a resolution approving the expenditure of funds for attendance at events which are in furtherance of a public purpose.
5. RESOLUTION NO. 2026-9593 - ADOPTING POSITIONS ON LEGISLATION UNDER CONSIDERATION PURSUANT TO THE LEGISLATIVE PLATFORM . Adopted a resolution taking a position on pending legislation in the California State Legislature that may have local impacts.
6. RESOLUTION NO. 2026-9594 - ORDERING THE PREPARATION OF AN ENGINEER’S REPORT FOR LANDSCAPING AND LIGHTING DISTRICT NO. 1 FOR FISCAL YEAR 2026/2027 . Adopted a resolution ordering the preparation of an Engineer's Report for Landscaping and Lighting District No. 1 for Fiscal Year 2026/2027.
7. RESOLUTION NO. 2026-9595 - ORDERING THE PREPARATION OF AN ENGINEER’S REPORT FOR THE VALLECITOS TOWN CENTER STREET MAINTENANCE DISTRICT FOR THE FISCAL YEAR 2026 -2027.
Adopted a resolution ordering the preparation of an Engineer's Report for the Vallecitos Town Center Street Maintenance District for the Fiscal Year 2026-2027.
8. RESOLUTION NO. 2026-9596 - ORDERING THE SUMMARY VACATION AND ABANDONMENT OF THE DRAINAGE EASEMENT LOCATED ALONG REDEL ROAD GRANTED ON JULY 30, 2015 BY DOCUMENT 2015-0403598, WITHIN THE BOUNDARIES OF SITE DEVELOPMENT PLAN SDP24-0001 FOR THE BLOCK F STUDENT HOUSING PROJECT . Adopted resolution (VAC26-0001) ordering the summary vacation and abandonment of the drainage easement located along Redel Road gr anted by Document 2015- 0403598 on July 30, 2016, within the boundaries of Side Development Plan SDP24-0001 for the Block F student housing project.
9. RESOLUTION NO. 2026 -9597 - AMENDING THE SAN MARCOS INFRACTION AND MISDEMEANOR
BAIL SCHEDULE WITH RESPECT TO FINES AND PENALTIES TO BE IMPOSED FOR VIOLATIONS OF SAN MARCOS MUNICIPAL CODE SECTION 17.64.260 (FIREWORKS). Approved resolution approving 10 Regular City Council
Tuesday, May 26, 2026 | Page 3 of 6
modifications to the Infraction and Misdemeanor Bail Schedule to increase the fines and penalties to be imposed for violations of San Marcos Municipal Code section 17.64.260 (Fireworks).
10. RESOLUTION NO. 2026-9598 - APPROVING AMENDMENT 01 TO THE COMMUNITY FACILITIES DISTRICT FUNDING AGREEMENT WITH URBAN VILLAGES SAN MARCOS, LLC (AGREEMENT 6999) .
Adopted a resolution approving an amendment to the Community Facilities District Funding Agreement with Urban Villages San Marcos, LLC ("UVSM").
11. RESOLUTION NOS. 2026 -9599, 2026 -9600 & 2026 -9601 - AUTHORIZING PARTICIPATION IN THE CALIFORNIA JOINT POWERS INSURANCE AUTHORITY EXCESS WORKERS’ COMPENSATION PROGRAM AND RELATED ACTIONS. Adopted the following:
1. Resolution authorizing the City of San Marcos to participate in the California Joint Powers Insurance Authority (JPIA) Excess Workers' Compensation Protection Program.
2. Resolution authorizing submission of an application to the California Department of Industrial Relations for a Certificate of Consent to Self-Insure.
3. Resolution authorizing inclusion of City volunteers in the workers' compensation coverage program.
12. RESOLUTION NO. MHP 2026-50 - SPRINGDALE ESTATES MONTHLY RENT INCREASE FOR THE SPACES AFFECTED BY THE SEPTEMBER 2025 RENT INCREASE NOTICE . Adopt resolution granting Springdale Estates a monthly rent increase for the spaces affected by the September 2025 rent increase notice.
REMOVED FROM CONSENT
ITEMS REMOVED FROM CONSENT CALENDAR
12. RESOLUTION NO. MHP 2026-50 - SPRINGDALE ESTATES MONTHLY RENT INCREASE FOR THE SPACES AFFECTED BY THE SEPTEMBER 2025 RENT INCREASE NOTICE . Adopt resolution granting Springdale Estates a monthly rent increase for the spaces affected by the September 2025 rent increase notice.
PUBLIC COMMENTS INCLUDED: None
COUNCILMEMBER DISCUSSION INCLUDED: clarification on an updated resolution, decision being included in the range provided in the alternative analysis of the report, the effective date of the increase being consistent with the procedures, and lack of park owner claim that rent increase was based on increase in operating costs.
MOVED APPROVE BY MAYOR JONES, SECONDED BY COUNCILMEMBER MUSGROVE.
AYES: COUNCILMEMBERS: JONES, LEBLANG, MUSGROVE, NUÑEZ, SANNELLA NOES: COUNCILMEMBERS: NONE
ABSTAIN: COUNCILMEMBERS: NONE
NEW BUSINESS
13. RESOLUTION NOS. 2026-9602 & 2026 -9603 - BROWN ACT UPDATES (SB 707) MEETING POLICIES REGARDING PROTOCOLS INCLUDING TECHNOLOGY DISRUPTION AND OUTREACH POLICIES . 1.
ADOPT resolution regarding Brown Act updates including meeting policies and procedures regarding technology disruptions in compliance with Government Code 54953.4. 11 Regular City Council
Tuesday, May 26, 2026 | Page 4 of 6
2. ADOPT resolution related to "reasonable efforts" for outreach to encourage participation in City Council meetings under Government Code 54953.4.
Phillip Scollick, City Clerk, provided the staff presentation.
PUBLIC COMMENTS: None.
COUNCILMEMBER DISCUSSION INCLUDED: clarification on which meetings the policy applies to , promotion and engagement with the community, and workshop location.
MOTION TO ADOPT BY COUNCILMEMBER MUSGROVE , SECONDED BY COUNCILMEMBER NUÑEZ.
AYES: COUNCILMEMBERS: MUSGROVE, LEBLANG, SANNELLA, JONES, NUÑEZ NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
PUBLIC HEARINGS
14. PUBLIC HEARING PURSUANT TO ASSEMBLY BILL 2561 TO REPORT ON VACANCIES, RECRUITMENT, AND RETENTION EFFORTS AT THE CITY OF SAN MARCOS . Receive informational report pursuant to Assembly Bill 2561 (AB2561) regarding vacancies, recruitment, and retention activities at the City of San Marcos.
Stacy Armacost - HR/Risk Manager, Jacob Lizarraga - Senior Management Analyst and Lauren Vukojevic - Senior Management Analyst provided the staff presentation.
PUBLIC COMMENTS: None.
COUNCILMEMBER DISCUSSION INCLUDED: comments on employment longevity , retention efforts, and reduction of fire department vacancies.
MOTION TO CLOSE THE PUBLIC HEARING BY MAYOR JONES, SECONDED BY COUNCILMEMBER NUÑEZ.
AYES: COUNCILMEMBERS: MUSGROVE, LEBLANG, SANNELLA, JONES, NUÑEZ NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
MOTION TO RECEIVE AND FILE REPORT BY COUNCILMEMBER LEBLANG , SECONDED BY COUNCILMEMBER MUSGROVE.
AYES: COUNCILMEMBERS: MUSGROVE, LEBLANG, SANNELLA, JONES, NUÑEZ NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
12 Regular City Council
Tuesday, May 26, 2026 | Page 5 of 6
15. RESOLUTION NOS. 2026-9589, 9590 & 9591 AND ORDINANCE NO. 2026 -1579 - SANTA FE FLORES TOWNHOMES MULTIFAMILY RESIDENTIAL DEVELOPMENT ENTITLEMENTS INCLUDING: ADDENDUM TO MITIGATED NEGATIVE DECLARATION (ND22 -008), GENERAL PLAN AMENDMENT GPA25 -0001, REZONE R25 -0001, MULTI -FAMILY SITE DEVELOPMENT PLAN MFSDP25 -0001, AND TENTATIVE SUBDIVISION MAP TSM25-0001. ADOPT or INTRODUCE of the following in the order set forth below:
1. Adopt addendum to the previously adopted Mitigated Negative Declaration (ND22 -008); 2. Adopt resolution No. 2026-9589 (General Plan Amendment GPA25 -0001) for a land use change of 2.23 -net acres from "Medium Density Residential 2" and 0.37 -net acres from "Commercial" to "Medium High Density Residential"; 3. Introduce Ordinance No. 2026 -1579 (Rezone R25 -0001) fo r a zone reclassification of 2.23 -net acres from Multifamily Residential 3 (R -3-10) and 0.37 -net acres from Commercial (C) to Multifamily Residential (R-3-6); 4. Adopt resolution No. 2026-9590 (Multi-Family Site Development Plan MFSDP25 -0001) to allow the construction of the proposed 46 -unit residential condominium development; and 5. Adopt Resolution No. 2026 -9591 (Tentative Subdivision Map TSM25-0001) for the merger of two existing parcels into one and the creation of up to 46 residential condominium units.
Sarah Cluff - Senior Planner , Kyrenne Chua - Principal Civil Engineer and Joe Farace - Planning Director, provided the staff presentation.
Rick Gittings provided the applicant presentation.
PUBLIC COMMENTS: None.
COUNCILMEMBER DISCUSSION INCLUDED: clarifications on guest parking placement, increase to community space in comparison to prior project, prior project opposition, and potential to place gate around the project.
MOTION TO CLOSE THE PUBLIC HEARING BY COUNCILMEMBER MUSGROVE , SECONDED BY COUNCILMEMBER LEBLANG.
AYES: COUNCILMEMBERS: MUSGROVE, LEBLANG, SANNELLA, JONES, NUÑEZ NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
MOTION TO ADOPT RECOMMENDED ACTION BY DEPUTY MAYOR SANNELLA, SECONDED BY COUNCILMEMBER MUSGROVE.
AYES: COUNCILMEMBERS: MUSGROVE, LEBLANG, SANNELLA, JONES, NUÑEZ NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
ORAL COMMUNICATIONS
There were no public comments.
REPORTS (Including AB 1234 Reporting Requirements)
13 Regular City Council
Tuesday, May 26, 2026 | Page 6 of 6
16. SAN DIEGO ASSOCIATION OF GOVERNMENTS REPORT – MAYOR JONES. No report given.
17. LEAGUE OF CALIFORNIA CITIES REPORT – COUNCILMEMBER LEBLANG. No report given.
18. NORTH COUNTY TRANSIT DISTRICT REPORT – DEPUTY MAYOR SANNELLA. Report given. No action taken.
19. NORTH COUNTY DISPATCH JOINT POWERS AUTHORITY REPORT – COUNCILMEMBER LEBLANG. No report given.
20. CLEAN ENERGY ALLIANCE REPORT – COUNCILMEMBER NUÑEZ. Report given. No action taken.
21. CITY COUNCIL BUSINESS VISITS – No report given.
COUNCIL COMMENTARY
There was no Council commentary.
ADJOURNMENT
MAYOR JONES adjourned the meeting at 7:26 p.m.
________________________________
REBECCA D. JONES, MAYOR
CITY OF SAN MARCOS
ATTEST:
______________________________
PHILLIP SCOLLICK, CITY CLERK
CITY OF SAN MARCOS
14 MINUTES
Special Meeting of the San Marcos Mobile Home Rent Review Commission
TUESDAY, May 19, 2026
San Marcos Civic Center
1 Civic Center Drive, San Marcos, CA 92069
CALL TO ORDER: Chair Jones called the City Council Meeting to order at 2:00 p.m.
COMMISSIONER ROLL CALL:
PRESENT: COMMISSIONERS: LEBLANG, MUSGROVE, NUÑEZ, SANNELLA, JONES ABSENT: COMMISSIONERS: NONE
ALSO PRESENT: City Manager Bender, City Attorney Peak, City Clerk Scollick, and Deputy City Clerk Olinger Chavez, Special Counsel Don Lincoln and Special Counsel Kenneth Baar (participated remotely from Australia).
PLEDGE OF ALLEGIANCE – Led by Chair Jones
SWEARING IN – City Attorney Peak swore in all witnesses.
PUBLIC HEARING
1) SPRINGDALE ESTATES MOBILEHOME PARK RENT REVIEW PETITION FOR PROPOSED RENT INCREASE
1. Park Owner Representative’s Presentation of Evidence – Presented by George Gregory, Director of Residential Management for Springdale Estates
2. Tenant Representative’s Cross-Examination of Park Owner’s Representative – Conducted by Tim Sheahan
3. Tenant Representative’s Presentation of Evidence – Presented by Tim Sheahan
4. Park Owner’s Cross Examination of Tenant Representative – Conducted by George Gregory
5. Commission Staff/Consultants’ Presentation of Analysis – Presented by Kenneth Baar
6. Park Owner’s Cross Examination of MHRRC Consultants – Conducted by George Gregory
7. Tenant Representative’s Cross Examination of MHRRC Consultants – Conducted by Tim Sheahan
8. Testimony at Large from the following witnesses:
Claudia Michel Susan Rogers Larry Fetterly
9. Commission’s Examination of Witnesses At Large, Including Commission Consultant – 15 Special City Council
Tuesday, May 19, 2026 | Page 2 of 2
operation and maintenance costs at the park, homeowner water table issues, code violations, negotiation process, historical CPI increases, social activities, use of the RV lot, access and repairs to the swimming pool, upgraded perimeter fencing and future park maintenance plans.
10. Commission Staff/Consultant Closing Comments – outside counsel further reviewed the economic assumptions and evidence provided for the hearing to provide findings for a 3.5% and 3% CPI rental increase and the impacts to park operation and maintenance and to residents at the park.
11. Tenant Representative Closing Argument – Presented by Tim Sheahan
12. Park Owner Closing Argument – Presented by George Gregory
COMMISSION DELIBERATION INCLUDED: park maintenance; tenant requests; consideration of the Tenants Representative’s position of no rent increase or limited per month should be approved; Dr.
Baar’s report and recommendation of a 3.5% CPI adjustment, resulting in a fixed monthly rent increase of $30.79; the Park Owner’s agreement that a fixed monthly increase of $30.79 would be reasonable; evidence that the Park’s average rents are higher than rents at comparable parks; evidence that the Park’s operating expenses, excluding utility costs passed through to tenants, are approximately 25% of rental income; rent increase not based its requested increase on operating expenses or prior capital improvement expenditures; use of the 75% CPI rent regulation standard in other California jurisdictions; and Dr. Baar’s alternative opinion of a 3% CPI adjustment, resulting in a fixed monthly increase of $26.37 would also provide the Park Owner with a constitutionally adequate fair return.
The Commission is recommending that Springdale Estates increase space rents by an amount equal to 75% of the annual CPI increase, which in this instance equals a 3% increase. Applied to the Park’s overall average space rent of $879, this results in an approved fixed-dollar rent increase of $26.37 per month, effective upon full execution of the final action taken at the May 26, 2026 City Council and Special Rent Review Commission meeting.
MOTION TO RECOMMEND THE FINDINGS FOR APPROVAL AT THE MAY 26, 2026 CITY COUNCIL
AND SPECIAL MEETING OF THE RENT REVIEW COMMISSION AND TO CLOSE THE PUBLIC HEARING BY DEPUTY CHAIR SANNELLA, SECONDED BY CHAIR JONES.
AYES: COUNCILMEMBERS: MUSGROVE, LEBLANG, SANNELLA, JONES, NUÑEZ NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
ADJOURNMENT
CHAIR JONES adjourned the meeting at 5:10 p.m.
16 MINUTES
Special Meeting of the San Marcos City Council
TUESDAY, MAY 26, 2026
Valley of Discovery
1 Civic Center Drive, San Marcos, CA 92069
CALL TO ORDER: Mayor Jones called the City Council Meeting to order at 3:00 PM.
ROLL CALL:
PRESENT: COUNCILMEMBERS: JONES, LEBLANG, MUSGROVE, NUÑEZ, SANNELLA ABSENT: COUNCILMEMBERS: NONE
ORAL COMMUNICATIONS
There were no public comments.
SAN MARCOS BLUE ZONES PROJECT UPDATE
CITY MANAGER BENDER provided a brief introduction of the item and introduced the Blue Zone project team.
MARGARET BROWN AND AMELIA CLABOTS , BLUE ZONES PROJECT TEAM provided a project overview, well - being snapshot and preliminary value projection report and Blue Zone partnership options presentation.
CITY COUNCIL DISCUSSION INCLUDED : clarification of the number of communities participating in Blue Zone projects, range of the data and study of the Power 9 commonalities, survey results and response rates, demographic data of survey results adjusted for statistically balanced data, survey geographic data availability, clarification of the risk behaviors and diseases for San Marcos, school district and other private industry interest in pursuing further participation in the project, clarification of Vida Immerse projects and corporate certifications, safe routes to school and e -bike opportunities, no city funded projects currently scheduled, no public funds used to support the initial assessment, clarification of the timeline and events, clarification of the potential General Plan implications, and sustainability measures post project.
ADJOURNMENT
Mayor Jones adjourned the meeting at 4:21 PM.
________________________________
REBECCA D. JONES, MAYOR
CITY OF SAN MARCOS
ATTEST:
_____________________________
PHILLIP SCOLLICK, CITY CLERK
CITY OF SAN MARCOS
17 MINUTES
Special Meeting of the San Marcos City Council
TUESDAY, MAY 26, 2026
VALLEY OF DISCOVERY
1 Civic Center Drive, San Marcos, CA 92069
CALL TO ORDER: Mayor Jones called the City Council Meeting to order at 5:00 p.m.
ROLL CALL:
PRESENT: COUNCILMEMBERS: JONES, LEBLANG, MUSGROVE, NUÑEZ, SANNELLA ABSENT: COUNCILMEMBERS: NONE
ORAL COMMUNICATIONS
No comments.
CLOSED SESSION
The City Council adjourned to closed session at 5:01 p.m.
1. CONFERENCE WITH LEGAL COUNSEL –PENDING AND POTENTIAL LITIGATION [GC 54956.9 (d)(1) and (d)(4)]. Pending dispute resolution proceedings, and potential litigation arising therefrom, two potential actions relating to SEMA Construction, Inc., contractor, and its subcontractors Marina, all of which relate to the San Marcos Creek District Infrastructure Project, CIP Project Numbers 88505, 88507, 88529, 88265, 88263, and 88264.
The City Council reconvened at 5:52 p.m.
CITY ATTORNEY PEAK announced the City Council discussed the item, received a status report with no further reportable action taken.
ADJOURNMENT
Mayor Jones adjourned the meeting at 5:53 p.m.
________________________________
REBECCA D. JONES, MAYOR
CITY OF SAN MARCOS
ATTEST:
_____________________________
PHILLIP SCOLLICK, CITY CLERK
CITY OF SAN MARCOS
18 City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2891
MEETING DATE:
June 9, 2026
SUBJECT:
APPROVAL OF WARRANTS
Recommendation
APPROVE City Council, Successor Agency, and Fire Protection District warrants dated May 2026.
Attachment
Warrants
Prepared by: Micki Olinger Chavez, Deputy City Clerk
Approved by: Michelle Bender, City Manager
City of San Marcos Printed on 6/4/2026Page 1 of 1
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Report generated: 06/02/2026 16:18
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 4403 SOUTHERN COUNTIES LUBRICANTS, LLC
193025 04/21/2026 WIRE345 287 8,209.09 8,209.09 05/20/2026 DIR PD DIESEL FUEL:
INVOICE:896907 CHECKDATE:05/20/2026
193026 04/21/2026 WIRE345 287 15,151.44 15,151.44 05/20/2026 DIR PD UNLEADED FUEL INVOICE:896910 CHECKDATE:05/20/2026
193027 04/28/2026 WIRE345 287 7.15 7.15 05/20/2026 DIR PD DIESEL FUEL:
INVOICE:896954 CHECKDATE:05/20/2026
193028 04/28/2026 WIRE345 287 32.95 32.95 05/20/2026 DIR PD DIESEL FUEL:
INVOICE:896957 CHECKDATE:05/20/2026
193029 04/28/2026 WIRE345 287 29.11 29.11 05/20/2026 DIR PD DIESEL FUEL:
INVOICE:896958 CHECKDATE:05/20/2026
193030 04/29/2026 WIRE345 287 17,582.69 17,582.69 05/20/2026 DIR PD DIESEL FUEL:
INVOICE:896974 CHECKDATE:05/20/2026
193031 04/29/2026 WIRE345 287 15,943.92 15,943.92 05/20/2026 DIR PD UNLEADED FUEL INVOICE:896975 CHECKDATE:05/20/2026
56,956.35
193149 04/30/2026 WIRE345 288 1,402.10 1,402.10 05/28/2026 DIR PD GASOLINE INVOICE:548525 CHECKDATE:05/28/2026
193150 05/04/2026 WIRE345 288 1,595.26 1,595.26 05/28/2026 DIR PD DIESEL FUEL:
INVOICE:897002 CHECKDATE:05/28/2026
193151 05/04/2026 WIRE345 288 2,695.51 2,695.51 05/28/2026 DIR PD DIESEL FUEL:
INVOICE:897004 CHECKDATE:05/28/2026
193152 05/11/2026 WIRE345 288 15,624.71 15,624.71 05/28/2026 DIR PD UNLEADED FUEL INVOICE:897054 CHECKDATE:05/28/2026
193153 05/11/2026 WIRE345 288 18,499.08 18,499.08 05/28/2026 DIR PD DIESEL FUEL:
INVOICE:897055 CHECKDATE:05/28/2026
39,816.66
6154 JANEL RODRIGUEZ
193532 05/22/2026 WIRE345 289 646.15 646.15 05/29/2026 DIR PD CASE #17FL007 INVOICE:052226 CHECKDATE:05/29/2026
13 INVOICES 97,419.16
** END OF REPORT - Generated by Norris, Danielle **
/dzK&^EDZK^
WWZKs
z͗ Ryan Rector
Digitally signed by Ryan Rector
Date: 2026.06.02 16:47:15 -07'00'
20 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 6030 30 THREE SIXTY PUBLIC FINANCE, INC
193000 04/19/2026 RDA345 181457 9,074.65 9,074.65 05/20/2026 INV PD RDA CFD/LMD A INVOICE:CA_4000_31_2026RDA CHECKDATE:05/20/2026
1809 LOUNSBERY, FERGUSON, ALTONA & PEAK
193148 05/04/2026 RDA345 181542 426.00 426.00 05/28/2026 INV PD RDA SUCCESSOR INVOICE:050426RDA CHECKDATE:05/28/2026
2 INVOICES 9,500.65
** END OF REPORT - Generated by Norris, Danielle **
/dzK&^EDZK^
WWZKs
z͗ Ryan Rector
Digitally signed by Ryan Rector
Date: 2026.06.02 16:45:42 -07'00'
21 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 7190 TREMCO CPG INC
193004 03/31/2026 CIP345 181453 211,350.85 200,783.31 05/20/2026 INV PD ROOF REPAIR P INVOICE:98489622 CHECKDATE:05/20/2026
7044 VILLA CIVIL, APC
193038 05/06/2026 CIP345 181454 59,769.17 59,769.17 05/20/2026 INV PD ON CALL ENG S INVOICE:22-015.29 CHECKDATE:05/20/2026
7555 MOORE IACOFANO GOLTSMAN, INC.
193002 04/24/2026 CIP345 181455 43,993.86 43,993.86 05/20/2026 INV PD SAN MARCOS CR INVOICE:0096230 CHECKDATE:05/20/2026
2439 PAVEMENT COATINGS CO.
193001 03/31/2026 CIP345 181456 155,436.46 147,664.64 05/20/2026 INV PD ST011 - ANNUA INVOICE:PCI000013582 CHECKDATE:05/20/2026
1819 DUDEK
193253 05/08/2026 CIP345 181538 76,758.32 76,758.32 05/28/2026 INV PD CREEK PROJECT INVOICE:202604347 CHECKDATE:05/28/2026
7346 STILSON KENT SCOTT
193145 05/01/2026 CIP345 181539 28,750.00 27,312.50 05/28/2026 INV PD RICHMAR CENTE INVOICE:10246 CHECKDATE:05/28/2026
7885 COASTAL POOL CONSTRUCTION INC
193144 05/01/2026 CIP345 181540 36,305.00 34,489.76 05/28/2026 INV PD WOODLAND PARK INVOICE:4 CHECKDATE:05/28/2026
4559 WESTERN AUDIO VISUAL
193283 03/06/2026 CIP345 181541 1,665.54 1,665.54 05/29/2026 INV PD RETENTION REL INVOICE:23764_RETENTION CHECKDATE:05/28/2026
8 INVOICES 614,029.20
** END OF REPORT - Generated by Norris, Danielle **
/dzK&^EDZK^
WWZKs
z͗ Ryan Rector
Digitally signed by Ryan Rector
Date: 2026.06.02 16:45:02 -07'00'
22 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 7251 CMJM VENTURES, INC
192818 26000130 05/05/2026 AP345 181367 67.97 67.97 05/20/2026 INV PD BUSINESS CARD INVOICE:79359 CHECKDATE:05/20/2026
7239 AMORANTO FAMILY LLC
192828 01/29/2026 AP345 181368 791.78 791.78 05/20/2026 INV PD ENCAMPMENT CL INVOICE:3197 CHECKDATE:05/20/2026
5634 DROPBOX, INC
192845 05/06/2026 AP345 181369 604.90 604.90 05/20/2026 INV PD USER LICENSES INVOICE:INV-40865 CHECKDATE:05/20/2026
4341 ENTERPRISE FLEET MANAGEMENT TRUST
192848 05/05/2026 AP345 181370 74,385.45 74,385.45 05/20/2026 INV PD CITY VEHICLE INVOICE:FBN5632709 CHECKDATE:05/20/2026
5698 FACILITATING ACCESS TO COORDINATED TRANSPORTATION
192850 04/30/2026 AP345 181371 4,140.71 4,140.71 05/20/2026 INV PD SENIOR TRANSP INVOICE:4302026CAR CHECKDATE:05/20/2026
192851 04/30/2026 AP345 181371 2,911.00 2,911.00 05/20/2026 INV PD SENIOR TRANSP INVOICE:4302026SMLS CHECKDATE:05/20/2026
7,051.71
6417 HASA, INC
192856 04/24/2026 AP345 181372 584.13 584.13 05/20/2026 INV PD POOL CHEMICAL INVOICE:1117266 CHECKDATE:05/20/2026
192857 04/28/2026 AP345 181372 1,079.14 1,079.14 05/20/2026 INV PD POOL CHEMICAL INVOICE:1118235 CHECKDATE:05/20/2026
1,663.27
6736 HPS MECHANICAL, INC.
192868 04/16/2026 AP345 181373 1,068.47 1,068.47 05/20/2026 INV PD PLUMBING REPA INVOICE:2737-196 CHECKDATE:05/20/2026
192869 04/16/2026 AP345 181373 902.17 902.17 05/20/2026 INV PD PLUMBING REPA INVOICE:2737-197 CHECKDATE:05/20/2026
192870 04/15/2026 AP345 181373 2,038.69 2,038.69 05/20/2026 INV PD PLUMBING REPA INVOICE:2737-198 CHECKDATE:05/20/2026
192871 04/15/2026 AP345 181373 142.00 142.00 05/20/2026 INV PD PLUMBING REPA INVOICE:2737-199 CHECKDATE:05/20/2026
192872 04/24/2026 AP345 181373 319.50 319.50 05/20/2026 INV PD PLUMBING REPA INVOICE:2737-200 CHECKDATE:05/20/2026
192873 04/24/2026 AP345 181373 1,665.60 1,665.60 05/20/2026 INV PD PLUMBING REPA INVOICE:2737-201 CHECKDATE:05/20/2026
6,136.43
1532 ELECTRICAL SYSTEMS, INC.
23 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 192877 03/16/2026 AP345 181374 350.00 350.00 05/20/2026 INV PD ANNUAL FIRE I INVOICE:238479 CHECKDATE:05/20/2026
192878 03/16/2026 AP345 181374 350.00 350.00 05/20/2026 INV PD ANNUAL FIRE I INVOICE:238481 CHECKDATE:05/20/2026
700.00
6912 MARTIN MARIETTA MATERIALS, INC
192884 26000028 04/30/2026 AP345 181375 318.51 318.51 05/20/2026 INV PD ASPHALT INVOICE:49153668 CHECKDATE:05/20/2026
2048 NORTH COUNTY LIFELINE, INC.
192909 04/24/2026 AP345 181376 4,131.51 4,131.51 05/20/2026 INV PD CDBG Q3 NONPR INVOICE:192909 CHECKDATE:05/20/2026
5699 ORKIN, LLC
192910 04/30/2026 AP345 181377 1,490.00 1,490.00 05/20/2026 INV PD PEST CONTROL INVOICE:0155323526120 CHECKDATE:05/20/2026
6653 QUENCH USA, INC
192912 05/01/2026 AP345 181378 119.63 119.63 05/20/2026 INV PD WATER COOLER INVOICE:INV10808507 CHECKDATE:05/20/2026
4549 SITEONE LANDSCAPE SUPPLY HOLDING, LLC
193054 10/10/2025 AP345 181379 43.82 43.82 05/20/2026 INV PD IRRIGATION MA INVOICE:159466718-001 CHECKDATE:05/20/2026
192952 04/30/2026 AP345 181379 368.16 368.16 05/20/2026 INV PD IRRIGATION MA INVOICE:165514931-001 CHECKDATE:05/20/2026
192953 04/30/2026 AP345 181379 938.43 938.43 05/20/2026 INV PD CONSTRUCTION INVOICE:165535605-001 CHECKDATE:05/20/2026
192954 05/06/2026 AP345 181379 417.08 417.08 05/20/2026 INV PD CONSTRUCTION INVOICE:165535748-001 CHECKDATE:05/20/2026
193024 05/06/2026 AP345 181379 96.96 96.96 05/20/2026 INV PD SMALL TOOLS:
INVOICE:165801462-001 CHECKDATE:05/20/2026
1,864.45
3518 ARIZONA MACHINERY LLC
192958 04/27/2026 AP345 181380 191.57 191.57 05/20/2026 INV PD SMALL EQUIPME INVOICE:179262 CHECKDATE:05/20/2026
192959 05/12/2026 AP345 181380 261.33 261.33 05/20/2026 INV PD SMALL EQUIPME INVOICE:189300 CHECKDATE:05/20/2026
452.90
7791 TRIDEN GROUP CORPORATION
192962 04/28/2026 AP345 181381 55,178.05 55,178.05 05/20/2026 INV PD FRACTIONAL IT INVOICE:29075R CHECKDATE:05/20/2026
192963 04/30/2026 AP345 181381 25,000.00 25,000.00 05/20/2026 INV PD NETWORK REFRE INVOICE:29079R CHECKDATE:05/20/2026
24 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR
80,178.05
7334 WESTFLEX, INC
192964 04/28/2026 AP345 181382 80.82 80.82 05/20/2026 INV PD BUILDING MATE INVOICE:5012202 CHECKDATE:05/20/2026
192965 04/28/2026 AP345 181382 45.16 45.16 05/20/2026 INV PD BUILDING MATE INVOICE:5012210 CHECKDATE:05/20/2026
125.98
6793 UNIFIRST CORPORATION
193039 04/03/2026 AP345 181383 14.18 14.18 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155374 CHECKDATE:05/20/2026
193040 04/06/2026 AP345 181383 43.82 43.82 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155428 CHECKDATE:05/20/2026
193041 04/06/2026 AP345 181383 44.48 44.48 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155436 CHECKDATE:05/20/2026
193042 04/06/2026 AP345 181383 43.82 43.82 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155495 CHECKDATE:05/20/2026
193043 04/06/2026 AP345 181383 29.30 29.30 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155522 CHECKDATE:05/20/2026
193003 04/06/2026 AP345 181383 7.46 7.46 05/20/2026 INV PD UNIFORMS: SEN INVOICE:2351155524 CHECKDATE:05/20/2026
193044 04/06/2026 AP345 181383 14.18 14.18 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155526 CHECKDATE:05/20/2026
193045 04/06/2026 AP345 181383 21.22 21.22 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155530 CHECKDATE:05/20/2026
193046 04/06/2026 AP345 181383 25.10 25.10 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155583 CHECKDATE:05/20/2026
193047 04/07/2026 AP345 181383 53.70 53.70 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155679 CHECKDATE:05/20/2026
193048 04/07/2026 AP345 181383 39.80 39.80 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155774 CHECKDATE:05/20/2026
193049 04/07/2026 AP345 181383 27.83 27.83 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155789 CHECKDATE:05/20/2026
193050 04/07/2026 AP345 181383 34.18 34.18 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155832 CHECKDATE:05/20/2026
193051 04/07/2026 AP345 181383 25.30 25.30 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155834 CHECKDATE:05/20/2026
193052 04/07/2026 AP345 181383 24.36 24.36 05/20/2026 INV PD JANITORIAL SV INVOICE:2351155835 CHECKDATE:05/20/2026
193005 04/07/2026 AP345 181383 129.68 129.68 05/20/2026 INV PD UNIFORMS: STR INVOICE:2351155837 CHECKDATE:05/20/2026
193006 04/07/2026 AP345 181383 108.55 108.55 05/20/2026 INV PD UNIFORMS: PAR INVOICE:2351155840 CHECKDATE:05/20/2026
193007 04/07/2026 AP345 181383 41.24 41.24 05/20/2026 INV PD UNIFORMS: FLE INVOICE:2351155841 CHECKDATE:05/20/2026
193008 04/07/2026 AP345 181383 11.60 11.60 05/20/2026 INV PD UNIFORMS: FAC INVOICE:2351155843 CHECKDATE:05/20/2026
193053 04/10/2026 AP345 181383 14.18 14.18 05/20/2026 INV PD JANITORIAL SV INVOICE:2351156449 CHECKDATE:05/20/2026
193009 04/13/2026 AP345 181383 7.46 7.46 05/20/2026 INV PD UNIFORMS: SEN INVOICE:2351156629 CHECKDATE:05/20/2026
193010 04/14/2026 AP345 181383 127.70 127.70 05/20/2026 INV PD UNIFORMS: STR 25 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR INVOICE:2351156919 CHECKDATE:05/20/2026
193011 04/14/2026 AP345 181383 110.75 110.75 05/20/2026 INV PD UNIFORMS: PAR INVOICE:2351156920 CHECKDATE:05/20/2026
193012 04/14/2026 AP345 181383 41.24 41.24 05/20/2026 INV PD UNIFORMS: FLE INVOICE:2351156921 CHECKDATE:05/20/2026
193013 04/14/2026 AP345 181383 11.60 11.60 05/20/2026 INV PD UNIFORMS: FAC INVOICE:2351156922 CHECKDATE:05/20/2026
193014 04/20/2026 AP345 181383 7.46 7.46 05/20/2026 INV PD UNIFORMS: SEN INVOICE:2351157737 CHECKDATE:05/20/2026
193015 04/21/2026 AP345 181383 127.70 127.70 05/20/2026 INV PD UNIFORMS: STR INVOICE:2351158024 CHECKDATE:05/20/2026
193016 04/21/2026 AP345 181383 41.24 41.24 05/20/2026 INV PD UNIFORMS: FLE INVOICE:2351158026 CHECKDATE:05/20/2026
193017 04/21/2026 AP345 181383 11.60 11.60 05/20/2026 INV PD UNIFORMS: FAC INVOICE:2351158027 CHECKDATE:05/20/2026
193018 04/21/2026 AP345 181383 117.91 117.91 05/20/2026 INV PD UNIFORMS: PAR INVOICE:2351158041 CHECKDATE:05/20/2026
193019 04/27/2026 AP345 181383 7.46 7.46 05/20/2026 INV PD UNIFORMS: SEN INVOICE:2351158985 CHECKDATE:05/20/2026
193020 04/28/2026 AP345 181383 117.91 117.91 05/20/2026 INV PD UNIFORMS: PAR INVOICE:2351159286 CHECKDATE:05/20/2026
193021 04/28/2026 AP345 181383 41.24 41.24 05/20/2026 INV PD UNIFORMS: FLE INVOICE:2351159287 CHECKDATE:05/20/2026
193022 04/28/2026 AP345 181383 11.60 11.60 05/20/2026 INV PD UNIFORMS: FAC INVOICE:2351159288 CHECKDATE:05/20/2026
193023 04/28/2026 AP345 181383 127.14 127.14 05/20/2026 INV PD UNIFORMS: STR INVOICE:2351159321 CHECKDATE:05/20/2026
1,663.99
1852 VERIZON WIRELESS
192987 05/03/2026 AP345 181384 7,667.55 7,667.55 05/20/2026 INV PD ACCT 87109522 INVOICE:6142714428 CHECKDATE:05/20/2026
7044 VILLA CIVIL, APC
193036 05/06/2026 AP345 181385 7,310.00 7,310.00 05/20/2026 INV PD ON CALL ENG S INVOICE:24-044-20 CHECKDATE:05/20/2026
193037 05/07/2026 AP345 181385 6,033.00 6,033.00 05/20/2026 INV PD ON CALL ENG S INVOICE:26-003.03 CHECKDATE:05/20/2026
13,343.00
2293 VULCAN MATERIALS COMPANY
192988 26000059 05/06/2026 AP345 181386 1,041.31 1,041.31 05/20/2026 INV PD CONCRETE INVOICE:6376098 CHECKDATE:05/20/2026
192989 26000059 05/08/2026 AP345 181386 1,485.75 1,485.75 05/20/2026 INV PD CONCRETE INVOICE:6397078 CHECKDATE:05/20/2026
2,527.06
6030 30 THREE SIXTY PUBLIC FINANCE, INC
192812 04/19/2026 AP345 181387 19,725.55 19,725.55 05/20/2026 INV PD CFD/LMD ADMIN INVOICE:CA_4000_31_2026 CHECKDATE:05/20/2026
26 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 2427 HEALTH AND HUMAN RESOURCE CENTER, INC.
192813 05/04/2026 AP345 181388 490.42 490.42 05/20/2026 INV PD EAP CAPITATIO INVOICE:E0369450 CHECKDATE:05/20/2026
7835 AGILE OCCUPATIONAL MEDICINE, PC
192816 05/06/2026 AP345 181389 113.00 113.00 05/20/2026 INV PD PRE-EMPLOYEME INVOICE:DM000020 CHECKDATE:05/20/2026
192815 05/06/2026 AP345 181389 262.00 262.00 05/20/2026 INV PD PRE-EMPLOYEME INVOICE:EM078842 CHECKDATE:05/20/2026
192814 05/06/2026 AP345 181389 1,570.00 1,570.00 05/20/2026 INV PD PRE-EMPLOYEME INVOICE:PP000028 CHECKDATE:05/20/2026
1,945.00
7220 NEAL ALAGIA
192817 26000401 04/16/2026 AP345 181390 7,690.00 7,690.00 05/20/2026 INV PD TO 2 - ELECTR INVOICE:0000635 CHECKDATE:05/20/2026
6905 MICHAEL W. HENDRICKSON
192819 08/02/2025 AP345 181391 250.00 250.00 05/20/2026 INV PD SAC LUNCH ENT INVOICE:SMSC-007 CHECKDATE:05/20/2026
7056 ANDERSEN COMMERCIAL PLUMBING, LLC
192820 04/27/2026 AP345 181392 393.00 393.00 05/20/2026 INV PD PLUMBING REPA INVOICE:215925 CHECKDATE:05/20/2026
192821 04/27/2026 AP345 181392 442.50 442.50 05/20/2026 INV PD PLUMBING REPA INVOICE:216963 CHECKDATE:05/20/2026
835.50
1177 AT&T
192822 04/25/2026 AP345 181393 31.10 31.10 05/20/2026 INV PD ACCT 76059101 INVOICE:192822 CHECKDATE:05/20/2026
192823 04/25/2026 AP345 181393 28.49 28.49 05/20/2026 INV PD ACCT 76073692 INVOICE:192823 CHECKDATE:05/20/2026
192824 04/25/2026 AP345 181393 29.27 29.27 05/20/2026 INV PD ACCT 76074497 INVOICE:192824 CHECKDATE:05/20/2026
88.86 1178 AT&T/CALNET 3
192825 05/01/2026 AP345 181394 3,122.18 3,122.18 05/20/2026 INV PD BAN 939105986 INVOICE:000025185786 CHECKDATE:05/20/2026
192826 05/01/2026 AP345 181394 500.19 500.19 05/20/2026 INV PD BAN 939106513 INVOICE:000025187203 CHECKDATE:05/20/2026
3,622.37
2073 BOUND TREE MEDICAL, LLC
192829 05/05/2026 AP345 181395 1,086.88 1,086.88 05/20/2026 INV PD MEDICAL BILLA INVOICE:86195875 CHECKDATE:05/20/2026
27 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 6357 CONSCIOUS WATER COMPANY INC
192830 05/07/2026 AP345 181396 56.75 56.75 05/20/2026 INV PD WATER DELIVER INVOICE:01339 CHECKDATE:05/20/2026
1690 CORELOGIC
192832 26000089 03/31/2026 AP345 181397 473.98 473.98 05/20/2026 INV PD ONLINE DATA & INVOICE:30851459 CHECKDATE:05/20/2026
192833 26000089 04/30/2026 AP345 181397 467.05 467.05 05/20/2026 INV PD ONLINE DATA & INVOICE:30861843 CHECKDATE:05/20/2026
941.03
3090 COSTAR REALTY INFORMATION, INC.
192835 26000247 05/04/2026 AP345 181398 759.12 759.12 05/20/2026 INV PD COSTAR SUITE INVOICE:124031519 CHECKDATE:05/20/2026
1488 COX COMMUNICATIONS
192836 05/01/2026 AP345 181399 55.44 55.44 05/20/2026 INV PD ACCT 00134100 INVOICE:192836 CHECKDATE:05/20/2026
192837 05/04/2026 AP345 181400 80.51 80.51 05/20/2026 INV PD ACCT 00134100 INVOICE:192837 CHECKDATE:05/20/2026
192838 05/01/2026 AP345 181401 38.43 38.43 05/20/2026 INV PD ACCT 00134100 INVOICE:192838 CHECKDATE:05/20/2026
192839 05/04/2026 AP345 181402 57.65 57.65 05/20/2026 INV PD ACCT 00134101 INVOICE:192839 CHECKDATE:05/20/2026
192840 05/07/2026 AP345 181403 26.80 26.80 05/20/2026 INV PD ACCT 00134101 INVOICE:192840 CHECKDATE:05/20/2026
192841 05/03/2026 AP345 181404 635.00 635.00 05/20/2026 INV PD ACCT 00134101 INVOICE:192841 CHECKDATE:05/20/2026
7311 DISABILITY ACCESS CONSULTANTS, LLC
192843 03/31/2026 AP345 181405 5,000.00 5,000.00 05/20/2026 INV PD ADA CONSULTIN INVOICE:26-081 CHECKDATE:05/20/2026
192844 04/30/2026 AP345 181405 3,500.00 3,500.00 05/20/2026 INV PD ADA CONSULTIN INVOICE:26-104 CHECKDATE:05/20/2026
8,500.00
6622 DEEWA HOTAKI
192842 05/12/2026 AP345 181406 2,654.40 2,654.40 05/20/2026 INV PD INSTRUCTOR PA INVOICE:033026-050626 CHECKDATE:05/20/2026
2645 KEITH DUNCAN
192846 05/12/2026 AP345 181407 275.00 275.00 05/20/2026 INV PD BOOT REIMBURS 28 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR INVOICE:051226 CHECKDATE:05/20/2026
1913 EMPLOYMENT DEVELOPMENT DEPARTMENT
192847 04/29/2026 AP345 181408 11,124.00 11,124.00 05/20/2026 INV PD UNEMPLOYMENT INVOICE:L0873604656 CHECKDATE:05/20/2026
6099 ENTERPRISE SECURITY, INC
192849 05/01/2026 AP345 181409 7,325.75 7,325.75 05/20/2026 INV PD SECURITY ACCE INVOICE:62282 CHECKDATE:05/20/2026
6896 FIFTH ASSET INC
193055 26000402 04/01/2026 AP345 181410 15,000.00 15,000.00 05/20/2026 INV PD ANNUAL DEBTBO INVOICE:DB2007396_REISSUE CHECKDATE:05/20/2026
7807 GARY AND MARY WEST SENIOR SERVICES, INC.
192853 04/17/2026 AP345 181411 6,754.00 6,754.00 05/20/2026 INV PD CDBG CONSULTI INVOICE:041726 CHECKDATE:05/20/2026
7774 GEOTAB USA, INC.
192854 04/30/2026 AP345 181412 69.00 69.00 05/20/2026 INV PD PROPLUS PW PL INVOICE:IN488886 CHECKDATE:05/20/2026
4557 HARMONY ENVIRONMENTALSERVICES
192855 05/07/2026 AP345 181413 369.35 369.35 05/20/2026 INV PD BIO HAZARD CL INVOICE:9094 CHECKDATE:05/20/2026
1801 HAWTHORNE MACHINERY CO.
192858 26000286 05/11/2026 AP345 181414 10,000.00 10,000.00 05/20/2026 INV PD BACKHOE OPERA INVOICE:S3751001 CHECKDATE:05/20/2026
2452 MYERS AND SONS HIWAY SAFETY INC.
192859 04/07/2026 AP345 181415 1,883.09 1,883.09 05/20/2026 INV PD THERMOPLASTIC INVOICE:184580 CHECKDATE:05/20/2026
192860 04/23/2026 AP345 181415 305.85 305.85 05/20/2026 INV PD SIGN MAINTENA INVOICE:185351 CHECKDATE:05/20/2026
192861 04/23/2026 AP345 181415 199.10 199.10 05/20/2026 INV PD SIGN MAINTENA INVOICE:185352 CHECKDATE:05/20/2026
192862 04/29/2026 AP345 181415 157.91 157.91 05/20/2026 INV PD CAR STOPS INVOICE:185571 CHECKDATE:05/20/2026
192863 04/30/2026 AP345 181415 114.58 114.58 05/20/2026 INV PD CONSTRUCTION INVOICE:185605 CHECKDATE:05/20/2026
192864 04/30/2026 AP345 181415 443.81 443.81 05/20/2026 INV PD SIGN MAINTENA INVOICE:185606 CHECKDATE:05/20/2026
192865 05/05/2026 AP345 181415 146.40 146.40 05/20/2026 INV PD SIGNS: TRAFFI INVOICE:185828 CHECKDATE:05/20/2026
192866 05/05/2026 AP345 181415 297.08 297.08 05/20/2026 INV PD SIGNS AND MAT INVOICE:185829 CHECKDATE:05/20/2026
29 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 192867 05/05/2026 AP345 181415 316.07 316.07 05/20/2026 INV PD SIGNS AND MAT INVOICE:185831 CHECKDATE:05/20/2026
3,863.89
1735 INTERFAITH COMMUNITY SERVICES
192874 04/13/2026 AP345 181416 5,122.49 5,122.49 05/20/2026 INV PD RENTAL ASSIST INVOICE:3_2 CHECKDATE:05/20/2026
7914 JESSANY AVILA
192827 26000450 04/17/2026 AP345 181417 1,247.00 1,247.00 05/20/2026 INV PD STUDENT LOAN INVOICE:041726 CHECKDATE:05/20/2026
7205 KENNEY SIGNS
192875 26000091 03/20/2026 AP345 181418 415.43 415.43 05/20/2026 INV PD FIRE DEPARTME INVOICE:260337-1 CHECKDATE:05/20/2026
2065 KEYSER MARSTON ASSOCIATES, INC.
192876 05/11/2026 AP345 181419 1,092.25 1,092.25 05/20/2026 INV PD AFFORDABLE HO INVOICE:0040725 CHECKDATE:05/20/2026
2102 KRC ROCK
192879 04/07/2026 AP345 181420 293.34 293.34 05/20/2026 INV PD DESERT GOLD D INVOICE:113523 CHECKDATE:05/20/2026
192880 04/07/2026 AP345 181420 293.34 293.34 05/20/2026 INV PD DESERT GOLD D INVOICE:113594 CHECKDATE:05/20/2026
192881 04/23/2026 AP345 181420 47.34 47.34 05/20/2026 INV PD RECYCLED CLAS INVOICE:116216 CHECKDATE:05/20/2026
634.02
3775 RICHARD LEATHERMAN
192882 05/12/2026 AP345 181421 2,721.60 2,721.60 05/20/2026 INV PD INSTRUCTOR PA INVOICE:031126-050626 CHECKDATE:05/20/2026
1809 LOUNSBERY, FERGUSON, ALTONA & PEAK
192883 05/04/2026 AP345 181422 102,699.39 102,699.39 05/20/2026 INV PD LEGAL SVCS: A INVOICE:050426 CHECKDATE:05/20/2026
2569 MMASC
192885 05/03/2026 AP345 181423 125.00 125.00 05/20/2026 INV PD 2026-2027 MEM INVOICE:15575 CHECKDATE:05/20/2026
1490 NAPA AUTO PARTS
192886 05/05/2026 AP345 181424 4.34 4.34 05/20/2026 INV PD SMALL EQUIPME INVOICE:101891 CHECKDATE:05/20/2026
192887 05/05/2026 AP345 181424 22.19 22.19 05/20/2026 INV PD HEAVY FIRE EQ INVOICE:101903 CHECKDATE:05/20/2026
30 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 192888 05/05/2026 AP345 181424 51.37 51.37 05/20/2026 INV PD TIRES: FIRE INVOICE:101938 CHECKDATE:05/20/2026
192889 05/05/2026 AP345 181424 -58.73 -58.73 05/20/2026 CRM PD CREDIT FOR IN INVOICE:101983 CHECKDATE:05/20/2026
192890 05/06/2026 AP345 181424 16.44 16.44 05/20/2026 INV PD SMALL EQUIPME INVOICE:102021 CHECKDATE:05/20/2026
192891 05/07/2026 AP345 181424 99.60 99.60 05/20/2026 INV PD HEAVY EQUIPME INVOICE:102121 CHECKDATE:05/20/2026
192892 05/07/2026 AP345 181424 25.38 25.38 05/20/2026 INV PD CORE DEPOSIT INVOICE:102129 CHECKDATE:05/20/2026
192893 05/11/2026 AP345 181424 9.81 9.81 05/20/2026 INV PD RENTAL VEHICL INVOICE:102456 CHECKDATE:05/20/2026
192894 05/11/2026 AP345 181424 137.63 137.63 05/20/2026 INV PD SMALL EQUIPME INVOICE:102464 CHECKDATE:05/20/2026
192895 05/11/2026 AP345 181424 509.28 509.28 05/20/2026 INV PD HEAVY FIRE EQ INVOICE:102482 CHECKDATE:05/20/2026
192896 05/11/2026 AP345 181424 13.25 13.25 05/20/2026 INV PD RENTAL VEHICL INVOICE:102520 CHECKDATE:05/20/2026
192897 05/11/2026 AP345 181424 241.08 241.08 05/20/2026 INV PD HEAVY FIRE EQ INVOICE:102530 CHECKDATE:05/20/2026
1,071.64
3782 NCY HOLDINGS
192898 04/15/2026 AP345 181425 23.09 23.09 05/20/2026 INV PD CAPITAL EQUIP INVOICE:73211 CHECKDATE:05/20/2026
2517 NI GOVERNMENT SERVICES INC.
192908 05/06/2026 AP345 181426 92.90 92.90 05/20/2026 INV PD APRIL 2026 SA INVOICE:26042908511 CHECKDATE:05/20/2026
2097 PACIFIC PIPELINE SUPPLY
192911 04/28/2026 AP345 181427 101.25 101.25 05/20/2026 INV PD IRRIGATION PA INVOICE:S100488254.001 CHECKDATE:05/20/2026
7259 PARKWOOD LANDSCAPE MAINTENANCE, INC.
192899 04/30/2026 AP345 181428 944.58 944.58 05/20/2026 INV PD ADDITIONAL PO INVOICE:111241 CHECKDATE:05/20/2026
192900 04/30/2026 AP345 181428 290.08 290.08 05/20/2026 INV PD ADDITIONAL PO INVOICE:111242 CHECKDATE:05/20/2026
192901 04/30/2026 AP345 181428 79.62 79.62 05/20/2026 INV PD ADDITIONAL PO INVOICE:111243 CHECKDATE:05/20/2026
192902 04/30/2026 AP345 181428 268.20 268.20 05/20/2026 INV PD ADDITIONAL PO INVOICE:111244 CHECKDATE:05/20/2026
192903 04/30/2026 AP345 181428 536.40 536.40 05/20/2026 INV PD ADDITIONAL PO INVOICE:111245 CHECKDATE:05/20/2026
192904 05/05/2026 AP345 181428 207.45 207.45 05/20/2026 INV PD ADDITIONAL PO INVOICE:111246 CHECKDATE:05/20/2026
2,326.33
2735 PWLC I, INC.
31 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 192906 04/15/2026 AP345 181429 840.00 840.00 05/20/2026 INV PD EXTRA WORK INVOICE:67960 CHECKDATE:05/20/2026
192905 04/01/2026 AP345 181429 1,295.00 1,295.00 05/20/2026 INV PD WOODLAND PARK INVOICE:68075 CHECKDATE:05/20/2026
2,135.00
4161 QUALITY ARG INC
192907 04/17/2026 AP345 181430 260.93 260.93 05/20/2026 INV PD HEAVY FIRE EQ INVOICE:147712 CHECKDATE:05/20/2026
7649 ROTH STAFFING COMPANIES, LP
192921 05/08/2026 AP345 181431 1,540.00 1,540.00 05/20/2026 INV PD TEMP STAFFING INVOICE:16393664 CHECKDATE:05/20/2026
192922 05/08/2026 AP345 181431 3,839.60 3,839.60 05/20/2026 INV PD TEMP STAFFING INVOICE:16393665 CHECKDATE:05/20/2026
192923 05/08/2026 AP345 181431 211.41 211.41 05/20/2026 INV PD TEMP STAFFING INVOICE:16393666 CHECKDATE:05/20/2026
192915 05/08/2026 AP345 181431 1,607.60 1,607.60 05/20/2026 INV PD TEMP STAFFING INVOICE:16393667 CHECKDATE:05/20/2026
192916 05/08/2026 AP345 181431 972.00 972.00 05/20/2026 INV PD TEMP STAFFING INVOICE:16393668 CHECKDATE:05/20/2026
192917 05/08/2026 AP345 181431 972.00 972.00 05/20/2026 INV PD TEMP STAFFING INVOICE:16393669 CHECKDATE:05/20/2026
192918 05/08/2026 AP345 181431 1,143.80 1,143.80 05/20/2026 INV PD TEMP STAFFING INVOICE:16393670 CHECKDATE:05/20/2026
192919 05/08/2026 AP345 181431 1,155.84 1,155.84 05/20/2026 INV PD TEMP STAFFING INVOICE:16393671 CHECKDATE:05/20/2026
192924 05/08/2026 AP345 181431 5,504.00 5,504.00 05/20/2026 INV PD TEMP STAFFING INVOICE:16393672 CHECKDATE:05/20/2026
192920 05/08/2026 AP345 181431 80.00 80.00 05/20/2026 INV PD TEMP STAFFING INVOICE:16395628 CHECKDATE:05/20/2026
17,026.25
7310 SALESFORCE
193034 26000421 04/20/2026 AP345 181432 1,800.00 1,800.00 05/20/2026 INV PD TABLEAU CLOUD INVOICE:37543509 CHECKDATE:05/20/2026
6964 SATURN ELECTRIC, INC.
192925 04/30/2026 AP345 181433 145.00 145.00 05/20/2026 INV PD ELECTRICAL RE INVOICE:771-147 CHECKDATE:05/20/2026
4407 SDC ASSESSOR/RECORDER/COUNTY CLERK
192927 05/01/2026 AP345 181434 154.00 154.00 05/20/2026 INV PD RECORDED DOCU INVOICE:202600382 CHECKDATE:05/20/2026
1886 COUNTY OF SAN DIEGO, RCS
192913 05/01/2026 AP345 181435 110.00 110.00 05/20/2026 INV PD CAP CODE FOR INVOICE:26CTOFSMC10 CHECKDATE:05/20/2026
192914 05/01/2026 AP345 181435 11,712.00 11,712.00 05/20/2026 INV PD APR 2026 RADI 32 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR INVOICE:26CTOFSMN10 CHECKDATE:05/20/2026
11,822.00
1756 SAN DIEGO GAS & ELECTRIC
192928 05/07/2026 AP345 181436 132.92 132.92 05/20/2026 INV PD ACCT 21000115 INVOICE:192928 CHECKDATE:05/20/2026
192929 05/07/2026 AP345 181436 27.94 27.94 05/20/2026 INV PD ACCT 21000123 INVOICE:192929 CHECKDATE:05/20/2026
192930 05/07/2026 AP345 181436 85.35 85.35 05/20/2026 INV PD ACCT 21000123 INVOICE:192930 CHECKDATE:05/20/2026
192931 05/07/2026 AP345 181436 14.38 14.38 05/20/2026 INV PD ACCT 21000200 INVOICE:192931 CHECKDATE:05/20/2026
192932 05/07/2026 AP345 181436 83.15 83.15 05/20/2026 INV PD ACCT 21000086 INVOICE:192932 CHECKDATE:05/20/2026
192933 05/07/2026 AP345 181436 29.50 29.50 05/20/2026 INV PD ACCT 21000121 INVOICE:192933 CHECKDATE:05/20/2026
192934 05/07/2026 AP345 181436 109.82 109.82 05/20/2026 INV PD ACCT 21000121 INVOICE:192934 CHECKDATE:05/20/2026
192935 05/07/2026 AP345 181436 15.78 15.78 05/20/2026 INV PD ACCT 21000125 INVOICE:192935 CHECKDATE:05/20/2026
192936 05/07/2026 AP345 181436 55.96 55.96 05/20/2026 INV PD ACCT 00180656 INVOICE:192936 CHECKDATE:05/20/2026
192937 05/07/2026 AP345 181436 42.14 42.14 05/20/2026 INV PD ACCT 00210252 INVOICE:192937 CHECKDATE:05/20/2026
192938 05/07/2026 AP345 181436 269.24 269.24 05/20/2026 INV PD ACCT 00210414 INVOICE:192938 CHECKDATE:05/20/2026
192939 05/06/2026 AP345 181436 3,012.84 3,012.84 05/20/2026 INV PD ACCT 00281645 INVOICE:192939 CHECKDATE:05/20/2026
192940 05/07/2026 AP345 181436 1,054.37 1,054.37 05/20/2026 INV PD ACCT 00309895 INVOICE:192940 CHECKDATE:05/20/2026
192941 05/07/2026 AP345 181436 14.30 14.30 05/20/2026 INV PD ACCT 00322650 INVOICE:192941 CHECKDATE:05/20/2026
192943 05/07/2026 AP345 181436 47.05 47.05 05/20/2026 INV PD ACCT 00468243 INVOICE:192943 CHECKDATE:05/20/2026
192944 05/07/2026 AP345 181436 36.96 36.96 05/20/2026 INV PD ACCT 00528843 INVOICE:192944 CHECKDATE:05/20/2026
192945 05/05/2026 AP345 181436 23.97 23.97 05/20/2026 INV PD ACCT 00639307 INVOICE:192945 CHECKDATE:05/20/2026
192946 05/07/2026 AP345 181436 78.89 78.89 05/20/2026 INV PD ACCT 00639307 INVOICE:192946 CHECKDATE:05/20/2026
192947 05/05/2026 AP345 181436 188.73 188.73 05/20/2026 INV PD ACCT 00772912 INVOICE:192947 CHECKDATE:05/20/2026
192948 05/06/2026 AP345 181436 60.00 60.00 05/20/2026 INV PD ACCT 00866981 INVOICE:192948 CHECKDATE:05/20/2026
192949 05/07/2026 AP345 181436 12.02 12.02 05/20/2026 INV PD ACCT 00888150 INVOICE:192949 CHECKDATE:05/20/2026
5,395.31
6297 MEISTER SEALCOAT & SUPPLIES, LLC
192950 05/05/2026 AP345 181437 32.63 32.63 05/20/2026 INV PD CONSTRUCTION INVOICE:92855 CHECKDATE:05/20/2026
7509 SIDEPATH, INC
33 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 192489 26000165 04/16/2026 AP345 181438 5,402.00 5,402.00 05/06/2026 INV PD APEX FLEX SUB INVOICE:26301 CHECKDATE:05/20/2026
192490 26000165 04/16/2026 AP345 181438 5,402.00 5,402.00 05/06/2026 INV PD APEX FLEX SUB INVOICE:26302 CHECKDATE:05/20/2026
10,804.00
7917 SIGHTS ON SERVICE, INC
193033 04/27/2026 AP345 181439 2,660.00 2,660.00 05/20/2026 INV PD COMMUNICATION INVOICE:259987 CHECKDATE:05/20/2026
7261 SOCAL THERAPYWORKS, A MARRIAGE AND FAMILY THERAPY
192956 05/06/2026 AP345 181440 750.00 750.00 05/20/2026 INV PD THERAPY SERVI INVOICE:121 CHECKDATE:05/20/2026
3595 STATE OF CALIFORNIA
192957 04/06/2026 AP345 181441 48,483.63 48,483.63 05/20/2026 INV PD SEMI-ANNUAL P INVOICE:12547 CHECKDATE:05/20/2026
6656 THE COMPLIANCE GUYS, LLC
192834 26000023 05/02/2026 AP345 181442 300.00 300.00 05/20/2026 INV PD DEH COMPLIANC INVOICE:3613-S CHECKDATE:05/20/2026
1851 REED THORNBERRY
192960 05/11/2026 AP345 181443 2,300.00 2,300.00 05/20/2026 INV PD SMART SPLASH INVOICE:051126 CHECKDATE:05/20/2026
7902 TIGER RUN SUPPLY LLC
192961 26000439 05/07/2026 AP345 181444 466.08 466.08 05/20/2026 INV PD YEAR END BATT INVOICE:INV-000123 CHECKDATE:05/20/2026
4169 TURF STAR INC
192966 05/04/2026 AP345 181445 110.42 110.42 05/20/2026 INV PD SERVICE INVOICE:INV152091 CHECKDATE:05/20/2026
192967 05/04/2026 AP345 181445 68.00 68.00 05/20/2026 INV PD SERVICE INVOICE:INV152092 CHECKDATE:05/20/2026
192968 05/04/2026 AP345 181445 89.22 89.22 05/20/2026 INV PD SERVICE INVOICE:INV152093 CHECKDATE:05/20/2026
192969 05/04/2026 AP345 181445 148.59 148.59 05/20/2026 INV PD SERVICE INVOICE:INV152094 CHECKDATE:05/20/2026
192970 05/04/2026 AP345 181445 68.00 68.00 05/20/2026 INV PD SERVICE INVOICE:INV152095 CHECKDATE:05/20/2026
192971 05/04/2026 AP345 181445 95.56 95.56 05/20/2026 INV PD SERVICE INVOICE:INV152096 CHECKDATE:05/20/2026
192972 05/04/2026 AP345 181445 68.00 68.00 05/20/2026 INV PD SERVICE INVOICE:INV152097 CHECKDATE:05/20/2026
192973 05/04/2026 AP345 181445 95.56 95.56 05/20/2026 INV PD SERVICE INVOICE:INV152098 CHECKDATE:05/20/2026
34 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 192974 05/04/2026 AP345 181445 127.39 127.39 05/20/2026 INV PD SERVICE INVOICE:INV152099 CHECKDATE:05/20/2026
192975 05/04/2026 AP345 181445 89.22 89.22 05/20/2026 INV PD SERVICE INVOICE:INV152100 CHECKDATE:05/20/2026
192976 05/04/2026 AP345 181445 135.85 135.85 05/20/2026 INV PD SERVICE INVOICE:INV152101 CHECKDATE:05/20/2026
192977 05/04/2026 AP345 181445 68.00 68.00 05/20/2026 INV PD SERVICE INVOICE:INV152102 CHECKDATE:05/20/2026
1,163.81
3558 TYLER BUSINESS FORMS
192980 26000418 04/22/2026 AP345 181446 582.62 582.62 05/20/2026 INV PD BLANK BOTTOM INVOICE:INVOICE-111965 CHECKDATE:05/20/2026
5407 US BANK CORPORATE PAYMENT SYSTEMS
193032 03/25/2026 AP345 181447 2,139.18 2,139.18 05/20/2026 INV PD ACCT ENDING 8 INVOICE:193032 CHECKDATE:05/20/2026
1740 VALLECITOS WATER DISTRICT
192981 04/29/2026 AP345 181448 8,618.93 8,618.93 05/20/2026 INV PD CUST NO 00030 INVOICE:192981 CHECKDATE:05/20/2026
192982 04/29/2026 AP345 181448 1,305.63 1,305.63 05/20/2026 INV PD CUST NO 00057 INVOICE:192982 CHECKDATE:05/20/2026
192983 05/04/2026 AP345 181448 2,466.68 2,466.68 05/20/2026 INV PD CUST NO 00004 INVOICE:192983 CHECKDATE:05/20/2026
192984 05/04/2026 AP345 181448 114.65 114.65 05/20/2026 INV PD ACCT 20242400 INVOICE:192984 CHECKDATE:05/20/2026
192985 04/29/2026 AP345 181448 105,241.54 105,241.54 05/20/2026 INV PD CUST NO 00004 INVOICE:192985 CHECKDATE:05/20/2026
192986 05/04/2026 AP345 181448 59,133.39 59,133.39 05/20/2026 INV PD CUST NO 00057 INVOICE:192986 CHECKDATE:05/20/2026
176,880.82
7336 WASTE MANAGEMENT OF CALIFORNIA, INC.
192990 05/01/2026 AP345 181449 1,723.20 1,723.20 05/20/2026 INV PD MULCH: STOCK INVOICE:0012000-4653-8 CHECKDATE:05/20/2026
3070 WEST COAST ARBORISTS, INC.
192991 10/21/2025 AP345 181450 2,944.00 2,944.00 05/20/2026 INV PD TREE WORK: WO INVOICE:235228 CHECKDATE:05/20/2026
192992 10/23/2025 AP345 181450 990.00 990.00 05/20/2026 INV PD TREE WORK: WA INVOICE:235860 CHECKDATE:05/20/2026
192993 03/18/2026 AP345 181450 2,920.00 2,920.00 05/20/2026 INV PD TREE WORK: WO INVOICE:241818 CHECKDATE:05/20/2026
192995 04/15/2026 AP345 181450 3,680.00 3,680.00 05/20/2026 INV PD TREE WORK: 18 INVOICE:242588 CHECKDATE:05/20/2026
192996 05/01/2026 AP345 181450 3,680.00 3,680.00 05/20/2026 INV PD TREE TRIMMING INVOICE:243225 CHECKDATE:05/20/2026
192994 05/01/2026 AP345 181450 29,440.00 29,440.00 05/20/2026 INV PD TREE WORK: SA INVOICE:243231 CHECKDATE:05/20/2026
35 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR
43,654.00
1988 WESTAIR GAS & EQUIPMENT
192998 05/06/2026 AP345 181451 152.76 152.76 05/20/2026 INV PD MEDICAL BILLA INVOICE:0012223253 CHECKDATE:05/20/2026
192999 05/06/2026 AP345 181451 180.14 180.14 05/20/2026 INV PD MEDICAL BILLA INVOICE:0012223255 CHECKDATE:05/20/2026
332.90
4559 WESTERN AUDIO VISUAL
192997 04/21/2026 AP345 181452 17,101.50 17,101.50 05/20/2026 INV PD COUNCIL CHAMB INVOICE:23848 CHECKDATE:05/20/2026
5460 AMAZON CAPITAL SERVICES, INC.
193259 05/01/2026 AP345 181458 7,332.36 7,332.36 05/27/2026 INV PD OFFICE SUPPLI INVOICE:139W-YY4X-49CT CHECKDATE:05/28/2026
193274 05/01/2026 AP345 181458 -8.69 -8.69 05/01/2026 CRM PD CREDIT FOR IN INVOICE:13P7-R6MT-FY4Y CHECKDATE:05/28/2026
193267 05/01/2026 AP345 181458 144.53 144.53 05/27/2026 INV PD OFFICE SUPPLI INVOICE:17P7-93VJ-CC4R CHECKDATE:05/28/2026
193278 05/01/2026 AP345 181458 1,041.28 1,041.28 05/28/2026 INV PD OFFICE SUPPLI INVOICE:19TF-MCPR-R33M CHECKDATE:05/28/2026
193271 05/01/2026 AP345 181458 -46.09 -46.09 05/01/2026 CRM PD CREDIT FOR IN INVOICE:19TF-MCPR-XRHT CHECKDATE:05/28/2026
193268 05/01/2026 AP345 181458 96.22 96.22 05/27/2026 INV PD OFFICE SUPPLI INVOICE:19WM-LWY9-PDQ6 CHECKDATE:05/28/2026
193276 05/01/2026 AP345 181458 -136.03 -136.03 05/01/2026 CRM PD CREDIT FOR IN INVOICE:1DQM-TKYF-GF9R CHECKDATE:05/28/2026
193270 04/01/2026 AP345 181458 -49.08 -49.08 04/01/2026 CRM PD CREDIT FOR IN INVOICE:1FHT-JVJD-JWWK CHECKDATE:05/28/2026
193273 05/01/2026 AP345 181458 -13.04 -13.04 05/01/2026 CRM PD CREDIT FOR IN INVOICE:1FYQ-N31Q-49FR CHECKDATE:05/28/2026
193269 09/01/2025 AP345 181458 -14.13 -14.13 09/01/2025 CRM PD CREDIT FOR IN INVOICE:1GWF-V6DL-P1DM CHECKDATE:05/28/2026
193261 05/01/2026 AP345 181458 847.16 847.16 05/27/2026 INV PD OFFICE SUPPLI INVOICE:1JK3-G4DT-XCWF CHECKDATE:05/28/2026
193266 05/01/2026 AP345 181458 259.29 259.29 05/27/2026 INV PD OFFICE SUPPLI INVOICE:1LW9-DFCL-XTQG CHECKDATE:05/28/2026
193264 05/01/2026 AP345 181458 561.13 561.13 05/27/2026 INV PD OFFICE SUPPLI INVOICE:1N3K-GFF4-NMLY CHECKDATE:05/28/2026
193263 05/01/2026 AP345 181458 714.87 714.87 05/27/2026 INV PD OFFICE SUPPLI INVOICE:1NL1-H4NR-47G9 CHECKDATE:05/28/2026
193275 05/01/2026 AP345 181458 -17.38 -17.38 05/01/2026 CRM PD CREDIT FOR IN INVOICE:1Q9D-9LMX-J13K CHECKDATE:05/28/2026
193272 05/01/2026 AP345 181458 -51.09 -51.09 05/01/2026 CRM PD CREDIT FOR IN INVOICE:1QX9-9XP1-4G4T CHECKDATE:05/28/2026
193265 05/01/2026 AP345 181458 261.62 261.62 05/27/2026 INV PD OFFICE SUPPLI INVOICE:1VJC-QMT1-VLCM CHECKDATE:05/28/2026
193277 05/05/2026 AP345 181458 -167.25 -167.25 05/05/2026 CRM PD CREDIT FOR IN INVOICE:1VNP-CJKD-PCCT CHECKDATE:05/28/2026
193260 05/01/2026 AP345 181458 1,401.47 1,401.47 05/27/2026 INV PD OFFICE SUPPLI INVOICE:1YPG-WQTY-QTVC CHECKDATE:05/28/2026
36 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 193262 05/01/2026 AP345 181458 835.26 835.26 05/27/2026 INV PD OFFICE SUPPLI INVOICE:1YWF-DG1N-WXGW CHECKDATE:05/28/2026
12,992.41
4877 AZTEC LANDSCAPING, INC.
193073 26000465 04/09/2026 AP345 181459 7,790.77 7,790.77 05/27/2026 INV PD BRUSH ABATEME INVOICE:L7356 CHECKDATE:05/28/2026
2276 BEST BEST & KRIEGER
193079 05/13/2026 AP345 181460 7,954.98 7,954.98 05/27/2026 INV PD GENERAL PUBLI INVOICE:1061733 CHECKDATE:05/28/2026
193154 05/18/2026 AP345 181460 202.31 202.31 05/27/2026 INV PD GENERAL PUBLI INVOICE:1061996 CHECKDATE:05/28/2026
8,157.29
1230 BOOT WORLD INC
193279 26000043 04/03/2026 AP345 181461 164.84 164.84 05/28/2026 INV PD BOOTS: TIM HI INVOICE:122527 CHECKDATE:05/28/2026
1280 CDW GOVERNMENT, INC.
193095 26000216 05/18/2026 AP345 181462 12,290.71 12,290.71 05/27/2026 INV PD AZURE OVERAGE INVOICE:AJ38T7E CHECKDATE:05/28/2026
4823 COAST NEWS INC
193258 05/08/2026 AP345 181463 131.75 131.75 05/27/2026 INV PD LEGAL AD SERV INVOICE:00161221 CHECKDATE:05/28/2026
193099 05/15/2026 AP345 181463 81.38 81.38 05/27/2026 INV PD LEGAL AD SERV INVOICE:00161241 CHECKDATE:05/28/2026
193098 05/15/2026 AP345 181463 131.75 131.75 05/27/2026 INV PD LEGAL AD SERV INVOICE:00161242 CHECKDATE:05/28/2026
344.88
1649 DISCOUNT SCHOOL SUPPLY
193105 26000006 05/12/2026 AP345 181464 715.37 715.37 06/01/2026 INV PD CAMP CLASSROO INVOICE:W99409200101 CHECKDATE:05/28/2026
193106 26000006 05/13/2026 AP345 181464 528.63 528.63 06/01/2026 INV PD CAMP CLASSROO INVOICE:W99409290101 CHECKDATE:05/28/2026
1,244.00
1653 AFECO, INC.
193116 26000295 03/11/2026 AP345 181465 3,152.84 3,152.84 06/01/2026 INV PD SUCTION HOSE INVOICE:204872 CHECKDATE:05/28/2026
193117 26000454 05/13/2026 AP345 181465 732.31 732.31 06/01/2026 INV PD STRUCTURE BOO INVOICE:206320 CHECKDATE:05/28/2026
3,885.15
7248 ECOMPUTER, INC
37 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 193107 26000085 05/20/2026 AP345 181466 889.00 889.00 06/01/2026 INV PD PHONE CARRIER INVOICE:INV357874 CHECKDATE:05/28/2026
7131 LOOMIS ARMORED US, LLC
193143 04/30/2026 AP345 181467 1,323.92 1,323.92 05/27/2026 INV PD ARMORED CAR T INVOICE:13975371 CHECKDATE:05/28/2026
1807 MES I AQUISITION INC
193158 26000398 05/12/2026 AP345 181468 3,527.72 3,527.72 05/27/2026 INV PD SCBA FLOW TES INVOICE:IN2505005 CHECKDATE:05/28/2026
5837 NV5, INC.
193162 04/24/2026 AP345 181469 8,450.00 8,450.00 05/27/2026 INV PD CARLSBAD WMA INVOICE:513311 CHECKDATE:05/28/2026
6653 QUENCH USA, INC
193172 05/01/2026 AP345 181470 163.54 163.54 05/27/2026 INV PD WATER COOLER INVOICE:INV10767409 CHECKDATE:05/28/2026
6154 JANEL RODRIGUEZ
193132 05/08/2026 AP345 181471 646.15 646.15 05/27/2026 INV PD CASE #17FL007 INVOICE:050826 CHECKDATE:05/28/2026
6793 UNIFIRST CORPORATION
193199 04/13/2026 AP345 181472 43.82 43.82 05/27/2026 INV PD JANITORIAL SV INVOICE:2351156507 CHECKDATE:05/28/2026
193200 04/13/2026 AP345 181472 44.48 44.48 05/27/2026 INV PD JANITORIAL SV INVOICE:2351156523 CHECKDATE:05/28/2026
193201 04/13/2026 AP345 181472 43.82 43.82 05/27/2026 INV PD JANITORIAL SV INVOICE:2351156587 CHECKDATE:05/28/2026
193202 04/13/2026 AP345 181472 29.30 29.30 05/27/2026 INV PD JANITORIAL SV INVOICE:2351156625 CHECKDATE:05/28/2026
193203 04/13/2026 AP345 181472 14.18 14.18 05/27/2026 INV PD JANITORIAL SV INVOICE:2351156631 CHECKDATE:05/28/2026
193204 04/13/2026 AP345 181472 21.22 21.22 05/27/2026 INV PD JANITORIAL SV INVOICE:2351156634 CHECKDATE:05/28/2026
193205 04/13/2026 AP345 181472 25.10 25.10 05/27/2026 INV PD JANITORIAL SV INVOICE:2351156679 CHECKDATE:05/28/2026
193206 04/14/2026 AP345 181472 53.70 53.70 05/27/2026 INV PD JANITORIAL SV INVOICE:2351156773 CHECKDATE:05/28/2026
193207 04/14/2026 AP345 181472 39.80 39.80 05/27/2026 INV PD JANITORIAL SV INVOICE:2351156885 CHECKDATE:05/28/2026
193208 04/14/2026 AP345 181472 27.83 27.83 05/27/2026 INV PD JANITORIAL SV INVOICE:2351156894 CHECKDATE:05/28/2026
193209 04/14/2026 AP345 181472 34.18 34.18 05/27/2026 INV PD JANITORIAL SV INVOICE:2351156915 CHECKDATE:05/28/2026
193210 04/14/2026 AP345 181472 25.30 25.30 05/27/2026 INV PD JANITORIAL SV INVOICE:2351156916 CHECKDATE:05/28/2026
193211 04/14/2026 AP345 181472 24.36 24.36 05/27/2026 INV PD JANITORIAL SV 38 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR INVOICE:2351156917 CHECKDATE:05/28/2026
193212 04/17/2026 AP345 181472 14.18 14.18 05/27/2026 INV PD JANITORIAL SV INVOICE:2351157542 CHECKDATE:05/28/2026
193215 04/20/2026 AP345 181472 43.82 43.82 05/27/2026 INV PD JANITORIAL SV INVOICE:2351157606 CHECKDATE:05/28/2026
193216 04/20/2026 AP345 181472 44.48 44.48 05/27/2026 INV PD JANITORIAL SV INVOICE:2351157615 CHECKDATE:05/28/2026
193217 04/20/2026 AP345 181472 43.82 43.82 05/27/2026 INV PD JANITORIAL SV INVOICE:2351157679 CHECKDATE:05/28/2026
193213 04/20/2026 AP345 181472 29.30 29.30 05/27/2026 INV PD JANITORIAL SV INVOICE:2351157731 CHECKDATE:05/28/2026
193218 04/20/2026 AP345 181472 14.18 14.18 05/27/2026 INV PD JANITORIAL SV INVOICE:2351157739 CHECKDATE:05/28/2026
193219 04/20/2026 AP345 181472 21.22 21.22 05/27/2026 INV PD JANITORIAL SV INVOICE:2351157742 CHECKDATE:05/28/2026
193214 04/20/2026 AP345 181472 25.10 25.10 05/27/2026 INV PD JANITORIAL SV INVOICE:2351157774 CHECKDATE:05/28/2026
193220 04/21/2026 AP345 181472 53.70 53.70 05/27/2026 INV PD JANITORIAL SV INVOICE:2351157855 CHECKDATE:05/28/2026
193221 04/21/2026 AP345 181472 39.80 39.80 05/27/2026 INV PD JANITORIAL SV INVOICE:2351158005 CHECKDATE:05/28/2026
193222 04/21/2026 AP345 181472 27.83 27.83 05/27/2026 INV PD JANITORIAL SV INVOICE:2351158008 CHECKDATE:05/28/2026
193223 04/21/2026 AP345 181472 34.18 34.18 05/27/2026 INV PD JANITORIAL SV INVOICE:2351158021 CHECKDATE:05/28/2026
193224 04/21/2026 AP345 181472 25.30 25.30 05/27/2026 INV PD JANITORIAL SV INVOICE:2351158022 CHECKDATE:05/28/2026
193225 04/21/2026 AP345 181472 24.36 24.36 05/27/2026 INV PD JANITORIAL SV INVOICE:2351158023 CHECKDATE:05/28/2026
193226 04/24/2026 AP345 181472 14.18 14.18 05/27/2026 INV PD JANITORIAL SV INVOICE:2351158802 CHECKDATE:05/28/2026
193227 04/27/2026 AP345 181472 43.82 43.82 05/27/2026 INV PD JANITORIAL SV INVOICE:2351158855 CHECKDATE:05/28/2026
193228 04/27/2026 AP345 181472 44.48 44.48 05/27/2026 INV PD JANITORIAL SV INVOICE:2351158866 CHECKDATE:05/28/2026
193229 04/27/2026 AP345 181472 43.82 43.82 05/27/2026 INV PD JANITORIAL SV INVOICE:2351158929 CHECKDATE:05/28/2026
193230 04/27/2026 AP345 181472 29.30 29.30 05/27/2026 INV PD JANITORIAL SV INVOICE:2351158983 CHECKDATE:05/28/2026
193232 04/27/2026 AP345 181472 14.18 14.18 05/27/2026 INV PD JANITORIAL SV INVOICE:2351158986 CHECKDATE:05/28/2026
193231 04/27/2026 AP345 181472 21.22 21.22 05/27/2026 INV PD JANITORIAL SV INVOICE:2351158989 CHECKDATE:05/28/2026
193233 04/27/2026 AP345 181472 25.10 25.10 05/27/2026 INV PD JANITORIAL SV INVOICE:2351159029 CHECKDATE:05/28/2026
193234 04/28/2026 AP345 181472 53.70 53.70 05/27/2026 INV PD JANITORIAL SV INVOICE:2351159121 CHECKDATE:05/28/2026
193235 04/28/2026 AP345 181472 39.80 39.80 05/27/2026 INV PD JANITORIAL SV INVOICE:2351159225 CHECKDATE:05/28/2026
193236 04/28/2026 AP345 181472 27.83 27.83 05/27/2026 INV PD JANITORIAL SV INVOICE:2351159242 CHECKDATE:05/28/2026
193237 04/28/2026 AP345 181472 34.18 34.18 05/27/2026 INV PD JANITORIAL SV INVOICE:2351159281 CHECKDATE:05/28/2026
193238 04/28/2026 AP345 181472 25.30 25.30 05/27/2026 INV PD JANITORIAL SV INVOICE:2351159282 CHECKDATE:05/28/2026
39 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 193239 04/28/2026 AP345 181472 24.36 24.36 05/27/2026 INV PD JANITORIAL SV INVOICE:2351159283 CHECKDATE:05/28/2026
1,309.63
5928 4LEAF, INC.
193058 05/04/2026 AP345 181473 12,522.50 12,522.50 05/27/2026 INV PD PLAN REVIEW F INVOICE:J0800-26D CHECKDATE:05/28/2026
193056 03/19/2026 AP345 181473 8,219.40 8,219.40 05/27/2026 INV PD BUILDING INSP INVOICE:J4093-01A6 CHECKDATE:05/28/2026
193057 03/19/2026 AP345 181473 30,954.08 30,954.08 05/27/2026 INV PD BUILDING INSP INVOICE:J4093-03M CHECKDATE:05/28/2026
51,695.98
2641 JEREMY ADEN
193059 05/11/2026 AP345 181474 133.20 133.20 05/27/2026 INV PD QR CODE GENER INVOICE:051126 CHECKDATE:05/28/2026
7281 ALBERTSONS SAFEWAY LLC
193060 05/13/2026 AP345 181475 500.00 500.00 05/27/2026 INV PD SAC EVENT SUP INVOICE:2000025214 CHECKDATE:05/28/2026
7637 ALLIED HOLDINGS GROUP, LLC
193061 04/30/2026 AP345 181476 237.58 237.58 05/27/2026 INV PD MEDICAL WASTE INVOICE:17137 CHECKDATE:05/28/2026
7056 ANDERSEN COMMERCIAL PLUMBING, LLC
193062 04/17/2026 AP345 181477 295.00 295.00 05/27/2026 INV PD PLUMBING REPA INVOICE:215926 CHECKDATE:05/28/2026
6319 AT&T
193071 05/11/2026 AP345 181478 97.88 97.88 05/27/2026 INV PD ACCT 83100095 INVOICE:4662695118 CHECKDATE:05/28/2026
193070 05/11/2026 AP345 181478 59.10 59.10 05/27/2026 INV PD ACCT 82900027 INVOICE:8884416112 CHECKDATE:05/28/2026
193072 05/15/2026 AP345 181478 9,380.70 9,380.70 05/27/2026 INV PD ACCT 83100120 INVOICE:9772206110 CHECKDATE:05/28/2026
9,537.68
1178 AT&T/CALNET 3
193063 05/10/2026 AP345 181479 4,946.59 4,946.59 05/27/2026 INV PD BAN 939105302 INVOICE:000025218737 CHECKDATE:05/28/2026
193064 05/10/2026 AP345 181479 32.32 32.32 05/27/2026 INV PD BAN 939105398 INVOICE:000025218780 CHECKDATE:05/28/2026
193065 05/10/2026 AP345 181479 32.32 32.32 05/27/2026 INV PD BAN 939105399 INVOICE:000025218781 CHECKDATE:05/28/2026
193066 05/10/2026 AP345 181479 217.31 217.31 05/27/2026 INV PD BAN 939105596 INVOICE:000025218858 CHECKDATE:05/28/2026
193067 05/10/2026 AP345 181479 267.32 267.32 05/27/2026 INV PD BAN 939105596 40 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR INVOICE:000025218859 CHECKDATE:05/28/2026
193068 05/10/2026 AP345 181479 95.40 95.40 05/27/2026 INV PD BAN 939106967 INVOICE:000025219585 CHECKDATE:05/28/2026
193069 05/10/2026 AP345 181479 32.41 32.41 05/27/2026 INV PD BAN 939108205 INVOICE:000025219623 CHECKDATE:05/28/2026
5,623.67
4675 BEAR ELECTRICAL SOLUTIONS, LLC
193077 03/31/2026 AP345 181480 1,540.00 1,540.00 05/27/2026 INV PD TRAFFIC SIGNA INVOICE:10738 CHECKDATE:05/28/2026
193076 03/31/2026 AP345 181480 4,560.00 4,560.00 05/27/2026 INV PD TRAFFIC SIGNA INVOICE:10911 CHECKDATE:05/28/2026
193075 03/31/2026 AP345 181480 23,120.85 23,120.85 05/27/2026 INV PD TRAFFIC SIGNA INVOICE:10916 CHECKDATE:05/28/2026
29,220.85
7150 BIOZENIC LLC
193155 26000433 04/16/2026 AP345 181481 10,068.75 10,068.75 05/27/2026 INV PD SENIOR CENTER INVOICE:5299 CHECKDATE:05/28/2026
7671 BLUEWATER POOLS SAN DIEGO
193081 26000437 05/01/2026 AP345 181482 14,158.35 14,158.35 05/27/2026 INV PD ADA POOL CHAI INVOICE:CG496396 CHECKDATE:05/28/2026
7322 BOOT BARN HOLDINGS
193082 26000373 05/12/2026 AP345 181483 631.29 631.29 05/27/2026 INV PD STATION BOOTS INVOICE:INV00604122 CHECKDATE:05/28/2026
1234 BRIGGS TREE COMPANY INC
193083 04/15/2026 AP345 181484 1,246.55 1,246.55 05/27/2026 INV PD PLANTS: WOODL INVOICE:224532 CHECKDATE:05/28/2026
7483 CALIFORNIA STATE DISBURSEMENT UNIT
193084 05/08/2026 AP345 181485 876.46 876.46 05/27/2026 INV PD CASE #FLHE220 INVOICE:050826 CHECKDATE:05/28/2026
6294 CCS FACILITY SERVICES - SAN DIEGO, INC.
193085 03/30/2026 AP345 181486 892.40 892.40 05/27/2026 INV PD JANITORIAL SU INVOICE:751527 CHECKDATE:05/28/2026
193086 03/31/2026 AP345 181486 1,003.22 1,003.22 05/27/2026 INV PD JANITORIAL SU INVOICE:751977 CHECKDATE:05/28/2026
193087 03/31/2026 AP345 181486 244.04 244.04 05/27/2026 INV PD JANITORIAL SU INVOICE:751978 CHECKDATE:05/28/2026
193088 03/31/2026 AP345 181486 147.52 147.52 05/27/2026 INV PD JANITORIAL SU INVOICE:751979 CHECKDATE:05/28/2026
193089 03/31/2026 AP345 181486 392.57 392.57 05/27/2026 INV PD JANITORIAL SU INVOICE:751980 CHECKDATE:05/28/2026
193090 03/31/2026 AP345 181486 462.84 462.84 05/27/2026 INV PD JANITORIAL SU 41 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR INVOICE:751981 CHECKDATE:05/28/2026
193091 03/31/2026 AP345 181486 1,102.94 1,102.94 05/27/2026 INV PD JANITORIAL SU INVOICE:751982 CHECKDATE:05/28/2026
193092 03/31/2026 AP345 181486 1,550.24 1,550.24 05/27/2026 INV PD JANITORIAL SU INVOICE:751983 CHECKDATE:05/28/2026
193094 03/31/2026 AP345 181486 4,888.06 4,888.06 05/27/2026 INV PD CITYWIDE PARK INVOICE:751985 CHECKDATE:05/28/2026
193093 04/21/2026 AP345 181486 835.69 835.69 05/27/2026 INV PD JANITORIAL SU INVOICE:754847 CHECKDATE:05/28/2026
11,519.52
6619 CLEAN EARTH ENVIRONMENTAL SOLUTIONS, INC
193096 05/12/2026 AP345 181487 7,908.00 7,908.00 05/27/2026 INV PD HHW MGMT SVC:
INVOICE:72404494111 CHECKDATE:05/28/2026
3678 COLANTUONO, HIGHSMITH & WHATLEY, PC
193100 05/08/2026 AP345 181488 8,984.00 8,984.00 05/27/2026 INV PD LEGAL SVCS: A INVOICE:70552 CHECKDATE:05/28/2026
1362 D-MAX ENGINEERING INC
193101 04/28/2026 AP345 181489 24,048.84 24,048.84 05/27/2026 INV PD STORMWATER SU INVOICE:9875 CHECKDATE:05/28/2026
3388 DELTA DENTAL INSURANCE COMPANY
193103 06/01/2026 AP345 181490 3,839.30 3,839.30 06/01/2026 INV PD VOL DENTAL HM INVOICE:BE007060452 CHECKDATE:05/28/2026
3397 DELTA DENTAL OF CALIFORNIA
193102 06/01/2026 AP345 181491 9,476.50 9,476.50 06/01/2026 INV PD VOL DENTAL PP INVOICE:BE007059120 CHECKDATE:05/28/2026
1648 DEPT OF JUSTICE
193104 05/05/2026 AP345 181492 493.00 493.00 06/01/2026 INV PD FINGERPRINT A INVOICE:043913 CHECKDATE:05/28/2026
7447 EDITH SANTANA
193280 05/13/2026 AP345 181493 60.00 60.00 05/28/2026 INV PD WATERSHED ART INVOICE:051326 CHECKDATE:05/28/2026
193281 05/13/2026 AP345 181493 91.99 91.99 05/28/2026 INV PD SMART SPLASH INVOICE:051326 2 CHECKDATE:05/28/2026
151.99
7409 EMANUELS JONES
193108 05/13/2026 AP345 181494 4,300.00 4,300.00 06/01/2026 INV PD LEGISLATIVE S INVOICE:F26 05 09 CHECKDATE:05/28/2026
1004 EWING IRRIGATION PRODUCTS INC.
42 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 193109 04/28/2026 AP345 181495 130.93 130.93 06/01/2026 INV PD SMALL TOOLS INVOICE:30032169 CHECKDATE:05/28/2026
193110 04/28/2026 AP345 181495 85.05 85.05 06/01/2026 INV PD SMALL TOOLS INVOICE:30032386 CHECKDATE:05/28/2026
193111 04/28/2026 AP345 181495 150.98 150.98 06/01/2026 INV PD IRRIGATION SU INVOICE:30046006 CHECKDATE:05/28/2026
193113 04/29/2026 AP345 181495 -251.14 -251.14 06/01/2026 CRM PD CREDIT FOR IN INVOICE:30050771 CHECKDATE:05/28/2026
193112 04/29/2026 AP345 181495 71.10 71.10 06/01/2026 INV PD CONSTRUCTION INVOICE:30050798 CHECKDATE:05/28/2026
193114 04/29/2026 AP345 181495 590.08 590.08 06/01/2026 INV PD IRRIGATION SU INVOICE:30052029 CHECKDATE:05/28/2026
193115 05/05/2026 AP345 181495 394.87 394.87 06/01/2026 INV PD IRRIGATION SU INVOICE:30144710 CHECKDATE:05/28/2026
1,171.87
4593 FRANCHISE TAX BOARD
193118 05/08/2026 AP345 181496 125.00 125.00 06/01/2026 INV PD EWOT, PR10: 4 INVOICE:050826 CHECKDATE:05/28/2026
193119 05/08/2026 AP345 181497 50.00 50.00 06/01/2026 INV PD EWOT, PR10: 4 INVOICE:050826 2 CHECKDATE:05/28/2026
193194 05/08/2026 AP345 181498 28.29 28.29 05/27/2026 INV PD EWOT, PR10: 4 INVOICE:050826 3 CHECKDATE:05/28/2026
1048 GRAINGER
193120 04/30/2026 AP345 181499 17.33 17.33 06/01/2026 INV PD SMALL EQUIPME INVOICE:9900444192 CHECKDATE:05/28/2026
193121 05/04/2026 AP345 181499 7.19 7.19 06/01/2026 INV PD SMALL EQUIPME INVOICE:9902666966 CHECKDATE:05/28/2026
193122 05/05/2026 AP345 181499 21.45 21.45 06/01/2026 INV PD ELECTRICAL RE INVOICE:9904515179 CHECKDATE:05/28/2026
193123 05/05/2026 AP345 181499 76.60 76.60 06/01/2026 INV PD SMALL EQUIPME INVOICE:9904515187 CHECKDATE:05/28/2026
193124 05/06/2026 AP345 181499 180.72 180.72 06/01/2026 INV PD SAFETY SUPPLI INVOICE:9905968401 CHECKDATE:05/28/2026
193125 05/06/2026 AP345 181499 221.65 221.65 06/01/2026 INV PD ELECTRICAL RE INVOICE:9906124665 CHECKDATE:05/28/2026
193126 05/06/2026 AP345 181499 702.64 702.64 06/01/2026 INV PD SAFETY SUPPLI INVOICE:9907242144 CHECKDATE:05/28/2026
1,227.58
1801 HAWTHORNE MACHINERY CO.
193127 26000459 05/14/2026 AP345 181500 10,000.00 10,000.00 06/01/2026 INV PD BACKHOE OPERA INVOICE:S3754301 CHECKDATE:05/28/2026
1097 HIRSCH PIPE & SUPPLY
193254 04/23/2026 AP345 181501 1,168.64 1,168.64 05/27/2026 INV PD PLUMBING REPA INVOICE:1821193 CHECKDATE:05/28/2026
43 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 193255 05/04/2026 AP345 181501 214.93 214.93 05/27/2026 INV PD PLUMBING REPA INVOICE:1839867 CHECKDATE:05/28/2026
193256 05/04/2026 AP345 181501 1,257.26 1,257.26 05/27/2026 INV PD PLUMBING REPA INVOICE:1840364 CHECKDATE:05/28/2026
2,640.83
4361 HOME DEPOT CREDIT SERVICES
193257 04/21/2026 AP345 181502 4,201.59 4,201.59 05/27/2026 INV PD PUBLIC WORKS INVOICE:042126 CHECKDATE:05/28/2026
2242 ITERIS, INC.
193130 26000480 05/10/2026 AP345 181503 24,795.00 24,795.00 05/27/2026 INV PD BLUETOAD TRAF INVOICE:188595 CHECKDATE:05/28/2026
6674 JOEL HERNANDEZ
193133 05/08/2026 AP345 181504 473.00 473.00 05/27/2026 INV PD TRAVEL REIMBU INVOICE:050826 CHECKDATE:05/28/2026
7934 JOHN PRESSNEY
193285 05/08/2026 AP345 181505 473.00 473.00 05/27/2026 INV PD TRAVEL REIMBU INVOICE:050826 CHECKDATE:05/28/2026
2288 KNORR SYSTEMS INT'L, LLC
193134 04/29/2026 AP345 181506 1,535.45 1,535.45 05/27/2026 INV PD POOL MAINT AN INVOICE:305917 CHECKDATE:05/28/2026
2677 JAMES KRUK
193131 02/20/2026 AP345 181507 3,500.00 3,500.00 05/27/2026 INV PD SUMMER CONCER INVOICE:251215 CHECKDATE:05/28/2026
2076 LIFE-ASSIST, INC.
193136 26000078 05/11/2026 AP345 181508 369.69 369.69 05/27/2026 INV PD MEDICATION AN INVOICE:2121566 CHECKDATE:05/28/2026
193135 26000078 05/11/2026 AP345 181508 182.91 182.91 05/27/2026 INV PD MEDICATION AN INVOICE:2121601 CHECKDATE:05/28/2026
193137 26000078 05/11/2026 AP345 181508 120.52 120.52 05/27/2026 INV PD MEDICATION AN INVOICE:2121607 CHECKDATE:05/28/2026
193138 26000078 05/11/2026 AP345 181508 649.01 649.01 05/27/2026 INV PD MEDICATION AN INVOICE:2121618 CHECKDATE:05/28/2026
193139 26000078 05/13/2026 AP345 181508 22.45 22.45 05/27/2026 INV PD MEDICATION AN INVOICE:2121991 CHECKDATE:05/28/2026
193140 26000078 05/13/2026 AP345 181508 3.20 3.20 05/27/2026 INV PD MEDICATION AN INVOICE:2122248 CHECKDATE:05/28/2026
193141 26000078 05/13/2026 AP345 181508 945.24 945.24 05/27/2026 INV PD MEDICATION AN INVOICE:2123163 CHECKDATE:05/28/2026
193142 26000466 05/18/2026 AP345 181508 112.56 112.56 05/27/2026 INV PD SENIOR CENTER INVOICE:2124685 CHECKDATE:05/28/2026
44 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR
2,405.58
7915 MARIA PARADA
193157 26000449 04/14/2026 AP345 181509 1,500.00 1,500.00 05/27/2026 INV PD STUDENT LOAN INVOICE:041426 CHECKDATE:05/28/2026
7524 MICHAEL DAVID PETERSON
193159 05/01/2026 AP345 181510 16,500.00 16,500.00 05/27/2026 INV PD BUILDING CONS INVOICE:050126 CHECKDATE:05/28/2026
2569 MMASC
193160 05/18/2026 AP345 181511 130.00 130.00 05/27/2026 INV PD SUMMER SESSIO INVOICE:15689 CHECKDATE:05/28/2026
4261 NEXTECH SYSTEMS, INC
193161 26000352 03/26/2026 AP345 181512 7,111.77 7,111.77 05/27/2026 INV PD APPLIED INFOR INVOICE:INV3947 CHECKDATE:05/28/2026
7349 OC INTERPRETING AGENCY
193163 05/17/2026 AP345 181513 320.00 320.00 05/27/2026 INV PD TRANSLATION S INVOICE:167115 CHECKDATE:05/28/2026
1884 PALOMAR COLLEGE
193164 05/12/2026 AP345 181514 2,343.00 2,343.00 05/27/2026 INV PD SPRING 2026 F INVOICE:TPC 0000008820 CHECKDATE:05/28/2026
1664 PINPOINT PEST CONTROL
193165 05/09/2026 AP345 181515 165.00 165.00 05/27/2026 INV PD BEE REMOVAL:
INVOICE:1003433 CHECKDATE:05/28/2026
7092 PREMIER AQUATIC SERVICES, LLC.
193166 05/12/2026 AP345 181516 29,947.88 29,947.88 05/27/2026 INV PD LIFEGUARD SER INVOICE:3632 CHECKDATE:05/28/2026
2735 PWLC I, INC.
193167 02/03/2026 AP345 181517 145.25 145.25 05/27/2026 INV PD EXTRA WORK: O INVOICE:66850 CHECKDATE:05/28/2026
193168 02/03/2026 AP345 181517 530.72 530.72 05/27/2026 INV PD EXTRA WORK INVOICE:66874 CHECKDATE:05/28/2026
193170 02/03/2026 AP345 181517 363.22 363.22 05/27/2026 INV PD AUTO ACCIDENT INVOICE:66875A CHECKDATE:05/28/2026
193169 02/03/2026 AP345 181517 48.64 48.64 05/27/2026 INV PD EXTRA WORK INVOICE:67075 CHECKDATE:05/28/2026
1,087.83
2099 QUARTIC SOLUTIONS, LLC
45 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 193171 05/05/2026 AP345 181518 14,890.00 14,890.00 05/27/2026 INV PD GIS CONSULTIN INVOICE:4976 CHECKDATE:05/28/2026
7649 ROTH STAFFING COMPANIES, LP
193180 05/15/2026 AP345 181519 40.00 40.00 05/27/2026 INV PD TEMP STAFFING INVOICE:16395935 CHECKDATE:05/28/2026
193173 05/15/2026 AP345 181519 630.00 630.00 05/27/2026 INV PD TEMP STAFFING INVOICE:16395936 CHECKDATE:05/28/2026
193174 05/15/2026 AP345 181519 1,295.87 1,295.87 05/27/2026 INV PD TEMP STAFFING INVOICE:16395937 CHECKDATE:05/28/2026
193175 05/15/2026 AP345 181519 964.56 964.56 05/27/2026 INV PD TEMP STAFFING INVOICE:16395938 CHECKDATE:05/28/2026
193176 05/15/2026 AP345 181519 972.00 972.00 05/27/2026 INV PD TEMP STAFFING INVOICE:16395939 CHECKDATE:05/28/2026
193177 05/15/2026 AP345 181519 972.00 972.00 05/27/2026 INV PD TEMP STAFFING INVOICE:16395940 CHECKDATE:05/28/2026
193178 05/15/2026 AP345 181519 1,405.24 1,405.24 05/27/2026 INV PD TEMP STAFFING INVOICE:16395941 CHECKDATE:05/28/2026
193179 05/15/2026 AP345 181519 1,011.36 1,011.36 05/27/2026 INV PD TEMP STAFFING INVOICE:16395942 CHECKDATE:05/28/2026
193181 05/15/2026 AP345 181519 5,504.00 5,504.00 05/27/2026 INV PD TEMP STAFFING INVOICE:16395943 CHECKDATE:05/28/2026
12,795.03
6964 SATURN ELECTRIC, INC.
193183 04/30/2026 AP345 181520 3,163.20 3,163.20 05/27/2026 INV PD ELECTRICAL RE INVOICE:771-144 CHECKDATE:05/28/2026
4407 SDC ASSESSOR/RECORDER/COUNTY CLERK
193189 05/01/2026 AP345 181521 302.00 302.00 05/27/2026 INV PD RECORDED DOCU INVOICE:202600381 CHECKDATE:05/28/2026
1756 SAN DIEGO GAS & ELECTRIC
193184 05/12/2026 AP345 181522 15,894.32 15,894.32 05/27/2026 INV PD ACCT 00337948 INVOICE:193184 CHECKDATE:05/28/2026
193185 05/15/2026 AP345 181522 13,345.73 13,345.73 05/27/2026 INV PD ACCT 00418676 INVOICE:193185 CHECKDATE:05/28/2026
193186 05/15/2026 AP345 181522 19,950.24 19,950.24 05/27/2026 INV PD ACCT 00516342 INVOICE:193186 CHECKDATE:05/28/2026
193187 05/15/2026 AP345 181522 12,507.03 12,507.03 05/27/2026 INV PD ACCT 00106939 INVOICE:193187 CHECKDATE:05/28/2026
193188 05/15/2026 AP345 181522 27,436.00 27,436.00 05/27/2026 INV PD ACCT 00222450 INVOICE:193188 CHECKDATE:05/28/2026
89,133.32
7788 SEQUOYAH ABRAHAM UTECH
193190 05/08/2026 AP345 181523 473.00 473.00 05/27/2026 INV PD EVT-1B ELECTR INVOICE:050826 CHECKDATE:05/28/2026
46 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 1199 SM MISC EMPLOYEES ASSOC.
193192 05/08/2026 AP345 181524 1,003.00 1,003.00 05/27/2026 INV PD PR EMP DUES - INVOICE:050826 CHECKDATE:05/28/2026
1201 SAN MARCOS SUPERVISORS ASSOC.
193191 05/08/2026 AP345 181525 315.00 315.00 05/27/2026 INV PD PR EMP DUES:
INVOICE:050826 CHECKDATE:05/28/2026
3084 SOLANA CENTER FOR ENVIRONMENTAL INNOVATION
193193 05/13/2026 AP345 181526 5,472.80 5,472.80 05/27/2026 INV PD SB 1383 COMPL INVOICE:40-85-4-26 CHECKDATE:05/28/2026
1713 TEAMWORK PROMOTIONAL ADVERTISING
193195 05/11/2026 AP345 181527 117.45 117.45 05/27/2026 INV PD INSPECTOR UNI INVOICE:9732 CHECKDATE:05/28/2026
6871 TURBOSCAPE INC.
193197 05/11/2026 AP345 181528 39,338.44 39,338.44 05/27/2026 INV PD PLAYGROUND CH INVOICE:16525 CHECKDATE:05/28/2026
4169 TURF STAR INC
193198 05/04/2026 AP345 181529 337.49 337.49 05/27/2026 INV PD SERVICE INVOICE:INV152103 CHECKDATE:05/28/2026
4240 URBAN VILLAGES SAN MARCOS, LLC
193282 05/27/2026 AP345 181530 11,064.72 11,064.72 05/27/2026 INV PD APN 220-190-6 INVOICE:052726 CHECKDATE:05/28/2026
1482 US BANK
193240 04/24/2026 AP345 181531 1,036.86 1,036.86 05/27/2026 INV PD SVCS: MARCH 2 INVOICE:15248288 CHECKDATE:05/28/2026
2872 U.S. BANK
193241 05/08/2026 AP345 181532 5,016.70 5,016.70 05/27/2026 INV PD PARS: 4/24/26 INVOICE:050826 CHECKDATE:05/28/2026
4006 UTILITY COST MANAGEMENT LLC
193242 05/15/2026 AP345 181533 6,249.29 6,249.29 05/27/2026 INV PD UTILITY BILL INVOICE:26599 CHECKDATE:05/28/2026
193243 05/15/2026 AP345 181533 6,213.52 6,213.52 05/27/2026 INV PD UTILITY BILL INVOICE:26600 CHECKDATE:05/28/2026
193244 05/15/2026 AP345 181533 6,507.51 6,507.51 05/27/2026 INV PD UTILITY BILL INVOICE:26601 CHECKDATE:05/28/2026
47 &,7<2)6$10$5&26
9(1'25,192,&(/,67
Report generated: 06/02/2026 15:42
User: DNorris
Program ID: apinvlst
DOCUMENT P.O. INV DATE CHECK RUN CHECK # INVOICE NET PAID AMOUNT DUE DATE TYPE STS DESCR 18,970.32
1740 VALLECITOS WATER DISTRICT
193245 05/13/2026 AP345 181534 410.85 410.85 05/27/2026 INV PD CUST NO 00057 INVOICE:193245 CHECKDATE:05/28/2026
193246 05/13/2026 AP345 181534 35,688.34 35,688.34 05/27/2026 INV PD CUST NO 00004 INVOICE:193246 CHECKDATE:05/28/2026
36,099.19
3070 WEST COAST ARBORISTS, INC.
193247 05/01/2026 AP345 181535 2,760.00 2,760.00 05/27/2026 INV PD TREE WORK INVOICE:243226 CHECKDATE:05/28/2026
193248 05/01/2026 AP345 181535 2,760.00 2,760.00 05/27/2026 INV PD TREE WORK INVOICE:243228 CHECKDATE:05/28/2026
193249 05/05/2026 AP345 181535 15,594.00 15,594.00 05/27/2026 INV PD TREE WORK INVOICE:243301 CHECKDATE:05/28/2026
193250 05/05/2026 AP345 181535 8,280.00 8,280.00 05/27/2026 INV PD TREE WORK INVOICE:243302 CHECKDATE:05/28/2026
29,394.00
6422 WOMEN'S RESOURCE CENTER (WRC)
193252 01/21/2026 AP345 181536 11,000.00 11,000.00 05/27/2026 INV PD CDBG COUNSELI INVOICE:193252 CHECKDATE:05/28/2026
7422 ZACH BEINKE
193078 05/14/2026 AP345 181537 258.81 258.81 05/27/2026 INV PD BOOT REIMBURS INVOICE:051426 CHECKDATE:05/28/2026
433 INVOICES 1,425,430.61
** END OF REPORT - Generated by Norris, Danielle **
/dzK&^EDZK^
WWZKs
z͗ Ryan Rector
Digitally signed by Ryan
Rector
Date: 2026.06.02 16:43:10
-07'00'
48 City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2888
MEETING DATE:
June 9, 2026
SUBJECT:
RESOLUTION NO. 2026-9604 - EXPENDITURE OF FUNDS PURSUANT TO COMPENSATION AND
REIMBURSEMENT POLICY, EVENT TICKET APPROVAL
Recommendation
ADOPT a resolution approving the expenditure of funds for attendance at events which are in furtherance of a public purpose.
Relevant Council Strategic Theme
Planning for the Future
Good Governance
Introduction
Pursuant to the City of San Marcos Compensation and Reimbursement Policy (“Policy”), City Council Members may receive reimbursement for, or payment of, expenses incurred while performing official duties.
Section D of the Policy describes the types of official duties for which reimbursement or payment is authorized which have been determined to be in furtherance of a public purpose in accordance with California Code of Regulations Title 2, §18944.1.
Discussion
The following events are presented for a determination to the effect that attendance would constitute official duties in furtherance of a public purpose, and otherwise meets Policy requirements for City Council approval for distribution of tickets to:
· Councilmember Nunez to attend the San Diego Regional EDC Annual Dinner Attendance is deemed to support good governance by fostering and enhancing relations with 501(c)(3) and 501(c)(4) entities.
Environmental Review
The proposed action does not constitute a “project” as defined under Section 15378 of the California Environmental Quality Act Guidelines (California Code of Regulations, Title 14, Division 6, Chapter 3, Sections 15000 - 15387), and is therefore not subject to environmental review pursuant to Guidelines Section 15060(c) (3).
City of San Marcos Printed on 6/4/2026Page 1 of 2
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49 File #:26-2888
Fiscal Impact
The fiscal impact to the approved Fiscal Year 2025-26 General Fund (Fund 100) budget would be as follows:
· San Diego Regional EDC Annual Dinner. - $263.49 per ticket Attachments
802 Ticket Resolution
San Diego Regional EDC Annual Dinner 802 Form
Prepared by: Michael Lieberman, Legislative Analyst
Reviewed by: Phil Scollick, City Clerk/Director of Legislative Affairs Approved by: Michelle Bender, City Manager
City of San Marcos Printed on 6/4/2026Page 2 of 2
powered by Legistar™
50 RESOLUTION NO. 2026-xxxx
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF SAN MARCOS, CALIFORNIA, APPROVING
THE EXPENDITURE OF FUNDS FOR EVENT
TICKETS PURSUANT TO THE COMPENSATION
AND REIMBURSEMENT POLICY
WHEREAS, the Compensation and Reimbursement Policy (“Policy”) of the City of San Marcos (“City”) provides that the City Council may approve payment for or reimbursement of expenses of officials for the performance of official duties; and WHEREAS, the City Council has reviewed the events listed below for compliance with the regulations and the Policy, and hereby finds that said events are in compliance therewith.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of San Marcos finds that the attendance of Councilmember Nunez at the San Diego Regional EDC’s Annual Diner is within the requirements of the policy and regulations, and costs associated with such attendance are hereby approved for payment by the City, inasmuch as attendance is deemed to support and enhance relations with 501(c)(3) and 501(c)(4) entities, and involves significant regional benefit and public purpose.
PASSED, APPROVED AND ADOPTED by the City Council of the City of San Marcos at a regular meeting thereof, this 9th day of June, 2026, by the following roll call vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
Rebecca D. Jones, Mayor City of San Marcos
ATTEST:
Phillip Scollick, City Clerk City of San Marcos
51 Name of Outside Organization
(include address and description)C. Describe the public purpose made pursuant to the agency’s policy Identify one of the following:
California
Form
1. Agency Name
Designated Agency Contact (Name,Title)
Date Stamp
Division, Department, or Region (If Applicable)
2. Function or Event Information
Comment:
FPPC Form 802 (4/12)
FPPC Toll-Free Helpline: 866/ASK-FPPC (866/275-7772)
802
(Month, Day, Year)
For Offi cial Use Only
Area Code/Phone Number
Date of Original Filing:
A Public Document
Amendment (Must provide explanation in Part 3.)
Was ticket distribution made at the behest
of agency offi cial?
Ticket(s)/Pass(es) provided by agency?
/ /
Name of Agency, Department or Unit
Number of
Ticket(s)/
Pass(es)
Number of
Ticket(s)/
Pass(es)
Number of
Ticket(s)/
Pass(es)
Offi cial’s Name (Last, First)
Describe the public purpose made pursuant to the agency’s policy Agency Report of:
Ceremonial Role Events and Ticket/Pass Distributions
3. Recipients
Yes No
YesNo
Name of Individual
(Last, First)
Ɣ Use Section A to identify the agency’s department or unit. Ɣ Use Section B to identify an individual. Ɣ Use Section C to identify an outside organization.
Yes No
Provide Title/Explanation
A.
B.
If yes:
Name of Source
Ceremonial Role
Ceremonial Role
Other
Other
Income
Income
If checking “Ceremonial Role” or “Other” describe below:
If checking “Ceremonial Role” or “Other” describe below:
4. Verifi cation
I have read and understand FPPC Regulations 18944.1 and 18942. I have verifi ed that the distribution set forth above, is in accordance with the requirements.
Signature of Agency Head or Designee Print Name Title (Month, Day, Year)
CITY OF SAN MARCOS
CITY CLERK DEPARTMENT
PHIL SCOLLICK, CITY CLERK
(760) 744-1050
E-mail
[email protected]
$263.49Face Value of Each Ticket/Pass
$ Date(s) 06/04/2026
If no:
Nunez, Maria
1 PUBLIC PURPOSE FOR INTERGOVERNMENTAL RELATIONS
MICHELLE BENDER CITY MANAGER
Does the agency have a ticket policy?
Event Description
X
SD Regional EDC Annual Dinner
52 This form is for use by all state and local government agencies. The form identifi es persons that receive
admission tickets and passes and describes the public
purpose for the distribution. This form was prepared by the Fair Political Practices Commission (FPPC) and is
available at www.fppc.ca.gov.
General Information
FPPC Regulation 18944.1 sets out the circumstances
under which an agency’s distribution of tickets to
entertainment events, sporting events, and like occasions would not result in a gift to individuals that attend the function. In general, the agency must adopt a policy which identifi es the public purpose served in distributing the admissions. The Form 802 serves to detail each event
and the public purpose of each ticket distribution. FPPC Regulation 18942 lists exceptions to reportable gifts,
including ceremonial events, when listed on this form.
When the regulation procedures are followed, persons,
organizations, or agencies who receive admissions
are listed on a Form 802. Agency offi cials do not report the admissions on the offi cial’s Statement of Economic
Interests, Form 700, and the value of the admission is not subject to the gift limit.
The Form 802 also informs the public as to whether the
admissions were made at the behest of an agency offi cial and whether the behested tickets were provided to an
organization or to specifi c individuals.
Exception
This form is not required for admission provided to a
school or university district offi cial, coach, athletic director, or employee to attend an amateur event performed by
students of that school or university.
Public Posting
This form must be maintained as a public document. A
copy of all forms must be forwarded to the FPPC for
posting on its website. E-mail delivery is preferred.
E-mail: [email protected]; Fax: 916.322.0886; 428 J
Street, Suite 620, Sacramento, CA 95814.
Forms must be sent to the FPPC as soon as possible.
General business practice is no later than 45 days from the distribution.
A local agency may also also post the forms on its wesbite, but it is not required to do so.
Privacy Information Notice
Information requested by the FPPC is used to administer and enforce the Political Reform Act. Failure to provide information may be a violation subject to administrative, criminal, or civil penalties. All reports are public records available for inspection and reproduction. Direct questions to FPPC’s General Counsel.
Instructions
Part 1. Agency Identifi cation:
List the agency’s name. Provide a designated agency
contact person, their phone number, and e-mail address.
Mark the amendment box if changing any information on
a previously fi led form and include the date of the original fi ling.
Part 2. Function or Event Information:
Confi rm that your agency has a policy for ticket distribution.
Unless the the ceremonial role or income box in Part 3, Section B, is marked, this form is only applicable if your agency has a policy.
Complete all of the other required fi elds that identify the ticket value, description of event, date(s) and whether the ticket was provided by the agency or an outside source. If an agency offi cial behests the tickets, the offi cial’s name is also required. Use the comment fi eld or an attachment to explain in full.
Part 3. Ticket Recipients:
This part identifi es who uses the tickets. The identifi cation requirements vary depending upon who received the
tickets and are categorized into three sections. Each
section must list the number of tickets received. Use the comment fi eld or an attachment to explain in full.
Section A. Report tickets distributed to agency staff,
other than an elected offi cial or governing board member, pursuant to the agency’s policy. It is not necessary to list each employee’s name, but identify the unit/department
for which the employee works. The agency must describe the public purpose associated with the ticket distribution. A reference to the policy is permissible.
Section B. Report: 1) any agency offi cial who performs a ceremonial role; 2) any agency offi cial who reports the value as income; or 3) tickets used by elected offi cals and governing board members (including those distributed
pursuant to the agency’s policy).
Section C. Report tickets provided to an organization.
The organization’s name, an address (website url is
permissible), and a brief description of the public purpose are required.
FPPC Form 802 (4/12)
FPPC Toll-Free Helpline: 866/ASK-FPPC (866/275-3772)
California
Form 802
A Public Document
Agency Report of:
Ceremonial Role Events and Ticket/Pass Distributions
53 Name of Outside Organization
(include address and description)C. Describe the public purpose made pursuant to the agency’s policy Identify one of the following:
FPPC Form 802 (4/12)
FPPC Toll-Free Helpline: 866/ASK-FPPC (866/275-7772)
A Public Document
Name of Agency, Department or Unit
Number of
Ticket(s)/
Pass(es)
Number of
Ticket(s)/
Pass(es)
Number of
Ticket(s)/
Pass(es)
Describe the public purpose made pursuant to the agency’s policy Agency Report of:
Ceremonial Role Events and Ticket/Pass Distributions
Continuation Sheet
3. Recipients
Name of Individual
(Last, First)
Ɣ Use Section A to identify the agency’s department or unit. Ɣ Use Section B to identify an individual. Ɣ Use Section C to identify an outside organization.
A.
B.
Ceremonial Role
Ceremonial Role
Ceremonial Role
Ceremonial Role
Other
Other
Other
Other
Income
Income
Income
Income
If checking “Ceremonial Role” or “Other” describe below:
If checking “Ceremonial Role” or “Other” describe below:
If checking “Ceremonial Role” or “Other” describe below:
If checking “Ceremonial Role” or “Other” describe below:
California
Form 802
Agency Name
CITY OF SAN MARCOS
1 1
1 54
City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2898
MEETING DATE:
June 9, 2026
SUBJECT:
ORDINANCE NO. 2026-1579 - SECOND READING OF ORDINANCE APPROVING A REZONE OF 2.23-NET ACRES FROM MULTIFAMILY RESIDENTIAL 3 (R-3-10) AND 0.37-NET ACRES FROM COMMERCIAL (C) TO MULTIFAMILY RESIDENTIAL (R-3-6)
Recommendation
ADOPT (Second Reading) of Ordinance No. 2026-1579 (Rezone R25-0001) for a zone reclassification of 2.23 -net acres from Multifamily Residential 3 (R-3-10) and 0.37-net acres from Commercial (C) to Multifamily Residential (R-3-6).
Executive Summary
Second Reading of Ordinance No. 2026-1579 approving a Rezone of 2.23-net acres from Multifamily Residential 3 (R-3-10) and 0.37-net acres from Commercial (C) to Multifamily Residential (R-3-6).
Environmental Review
In accordance with the California Environmental Quality Act (CEQA), an addendum to the Santa Fe Flores, LP Project adopted Mitigated Negative Declaration (MND) was prepared for the proposed project (ND22-008).
The addendum evaluated impacts to the environment that would occur due to the addition of 0.37-acre to the project area previously analyzed for Multi-family Residential 3 (R-3-10) development of 50 residential apartment units.
Under CEQA, an addendum to an adopted MND may be prepared if minor technical changes or additions to the proposed project are required or if none of the CEQA conditions calling for the preparation of a subsequent MND have occurred. An addendum is appropriate if the project changes or modifications do not result in any new significant impacts or a substantial increase in the severity of previously identified significant impacts. The addendum need not be circulated for public review; however, an addendum is to be considered along with the approved MND by the decision-making body prior to making a decision on the project.
The Addendum demonstrates that the environmental analysis, impacts, and mitigation requirements identified in the MND for the approved project adopted on February 28, 2023 (ND22-008), remain substantively unchanged by the modified project and supports the finding that the modified project does not raise any new issues and does not exceed the level of impacts identified in the adopted MND.
Fiscal Impact
City of San Marcos Printed on 6/4/2026Page 1 of 2
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55 File #:26-2898
There is no fiscal impact involved in the adoption of the Ordinance.
Attachment(s)
Ordinance No. 2026-1579 (Rezone R25-0001)
Prepared by: Micki Olinger Chavez, Deputy City Clerk
Approved by: Michelle Bender, City Manager
City of San Marcos Printed on 6/4/2026Page 2 of 2
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56 ORDINANCE NO. 2026-1579
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN
MARCOS APPROVING A REZONE OF 2.23 NET ACRES FROM
MULTIFAMILY RESIDENTIAL 3 (R -3-10) AND 0.37 NET ACRES
FROM COMMERCIAL (C) TO MULTIFAMILY RESIDENTIAL (R-3-
6)
R25-0001
Santa Fe Flores, LP
WHEREAS, on February 18, 2025, the City received an application from Paul Mayer on behalf of Santa Fe Flores, LP requesting a zone reclassification of 2.23 net acres from Multifamily Residential 3 (R-3-10) to Multifamily Residential (R-3-6) and 0.37 net acres from Commercial (C) to Multifamily Residential (R-3-6) located at the rear of 2966, and the complete lots at 2972 and 2982, South Santa Fe Avenue, at the intersection of South Santa Fe Avenue and North Las Flores Drive in the College Area Neighborhood, more particularly described as:
Brief Legal Description: Portion of Lot 4 in Block 95 of Rancho Los Vallecitos de San Marcos, in the City of San Marcos, County of San Diego, State of California, according to Map No. 806, filed in the Office of the County Recorder of San Diego County on December 21, 1895.
Assessor’s Parcel Number(s): A portion of 217-161-17-00, and the entirety of 217-161-18-00 and 217-161-19-00; and
WHEREAS, the zone reclassification is being requested in conjunction with a General Plan Amendment (GPA25-0001) to change the land uses from “Commercial” to “Medium High Density Residential” on that portion of 2966 South Santa Fe Avenue and from “Medium Density Residential 2” to “Medium High Density Residential” for those vacant residential lots; a Multifamily Site Development Plan (MFSDP25 -0001), which will guide the orderly development of 46 residential condominium units on the project site; and a Tentative Subdivision Map (TSM25-0001) to consolidate two and a half parcels into one lot and create up to 46 condominium units; and
WHEREAS, the Development Services Department did study said request, and recommends approval of said request; and
WHEREAS, on December 11, 2025 , the City held a public workshop to provide an informational overview of the proposed project to the general public; and
WHEREAS, on April 20, 2026, the San Marcos Planning Commission held a duly noticed public hearing and recommended approval of said request and the appropriate environmental document for said request to the City Council, by a 7-0 vote, in favor; and
WHEREAS, on [date], the City Council held a duly noticed public hearing in the manner prescribed by law to consider said request; and
WHEREAS, the City Council did review and consider the Addendum to the previously adopted Fi nal Mitigated Negative Declaration (ND22 -008; SCH No. 2022090486) and it is determined that no new environmental information or documentation was presented revealing 57 Ordinance No. 2026-1579
R25-0001
May 26, 2026
any new unidentified environmental impacts which had not been previously mitigated and th e proposed project is within the scope of the impacts identified in ND22-008; and
NOW, THEREFORE, the City Council does hereby order as follows:
A. The foregoing recitals are true and correct, and are hereby incorporated by reference into this Ordinance.
B. The City Council hereby approves this Rezone, as shown on the attached Exhibit A , incorporated by reference and made a part of this Ordinance as though fully set forth herein.
C. This Rezone is approved in conjunction with the submitted GPA25-0001, MFSDP25-0001, TSM25-0001 and all conditions of approval specified in Resolution No. 2026 -XXXX, Resolution No. 2026 -XXXX, and Resolution No. 2026 -XXXX, respectively, which documents are incorporated herein by this reference; and the mitigation measures in the Addendum to the previously adopted Final Mitigated Negative Declaration (ND22 -008; SCH No. 2022090486) are hereby incorporated by reference and made a part of this Ordinance with the same force and effect as though fully set forth herein.
D. The City Council’s decision is based on the following findings and determinations:
1. The proposed Rezone is consistent with the City’s General Plan and the land uses authorized by the Rezone are compatible with the objectives, policies, general land uses, and programs specified in the General Plan, in that the project implements the following goals and policies:
a. Achieves a balanced distribution and compatible mix of land uses by providing a logical transition between existing and new land uses, meeting the present and future needs of all residents and the business community through the addition of a 0.37-acre portion of property that would otherwise be difficult to develop commercially due to site access and topographical challenges. (Goal LU-1)
b. Complements adjacent land uses by considering compatibility of activities, development patterns and architectural character elements through provision of a multi-family project that transitions to existing land uses with a contemporary architectural design and multiple recreational amenities for residents, and access to various mobility choices as it provides pedestrian connectivity to the adjacent public transit stop and rail trail. (Policy LU-1.1)
c. Promotes a compact development pattern that reduces air pollution and automobile dependence and facilitates walking, bicycling, and transit use by providing EV Ready parking for each unit and an irrevocable offer of dedication of right-of-way on S. Santa Fe Avenue for future Class IV one- way separated bicycle and pedestrian facilities. (Policy LU-2.1)
58 Ordinance No. 2026-1579
R25-0001
May 26, 2026
d. Provides community connections through development of land uses compatible with and support a variety of mobility opportunities and choices through development of a walkable, bike friendly and transit- oriented community as the project promotes pedestrian connections to transit and trails, along with bicycle connections to the rail trail as well as future Class IV separated bicycle and pedestrian facilities. (Goal LU-3)
e. Supports walkable development along main transit and transportation corridors through walkable connections to amenities within the project and to public transit connections offsite, both along S. Santa Fe Avenue and to the Sprinter station a mile to the east. (Policy LU-7.1)
2. The proposed Rezone complies with the objectives of the adopted City-wide Land Use Policy Plan, in that the project proposes 46 residential units, with consideration of the site: being restricted by Fire Code to no more than 50 units due to the properties being limited to a single access point; having constraining topography, requiring multi-family residential amenities; providing a two car garage for each condominium unit, the project closely aligns with the allowed density of the Medium High Density Residential (MDHR) land use designation and is compliant with the R-3-6 density maximum 30 du/ac.
3. The proposed Rezone implements the land use designations of the City's General Plan for the public health, safety, comfort, convenience, and general welfare of the San Marcos Community in that the project will direct growth into an area of San Marcos that can support a variety of uses, and the proposed multi-family residential development constitutes an appropriate transition from the commercial and light industrial development to the north and west, and is compatible with the adjacent Multifamily Residential property to the e ast across Las Flores Drive and Residential Mobile Home Park property to the south across South Santa Fe Avenue. The proposed multifamily residential development will conform to the provision of the R -3-6 zone, which is consistent with and implements the M HDR General Plan land use designation. The rezone of the property to R -3-6 will facilitate development of two vacant parcels and a vacant remainder portion of an existing commercial parcel by creating a zoning district of an appropriate size to accommodate a high -quality residential development. Additionally, a Multifamily Site Development Plan (MFSDP25 -0001) will ensure the orderly development of the site in conformance with the new General Plan and Zoning designations, and ensure adequate public facilities and infrastructure, including but not limited to fire, police, water, and sewer are available to the property for the project. The project will also be developed in accordance with the California Building Code and all landscaping will be installed in co nformance with the City’s Water Efficient Landscape Ordinance.
4. The proposed Rezone enables flexibility in development type and scale by location to provide for emerging economic and social trends, in that there has been no pursuit to develop the propertie s due to topography and access constraints; and development of the vacant properties with the proposed residential project would be a lesser intense development that is more suitable for the property and more compatible with the surrounding area.
59 Ordinance No. 2026-1579
R25-0001
May 26, 2026
5. All requirements of CEQA have been met, in that the project, as conditioned, will not have significant impact on the environment as reviewed and analyzed in the Addendum to the previously adopted Final Mitigated Negative Declaration (ND22- 008; SCH No. 2022090486) and the implementation of the mitigation monitoring report program (MMRP) will ensure the mitigation measures related to biological resources, tribal/cultural resources, and public services have been incorporated into the conditions of approval of MFSDP25-0001 (Resolution No. 2026-9590) and TSM25-0001 (Resolution No. 2026-9591).
E. This Rezone is within the scope of the Addendum to the previously adopted Final Mitigated Negative Declaration (ND22 -008; SCH No. 2022090486) and the mitigation monitoring and reporting program pursuant to CEQA.
F. This Ordinance shall be effective thirty (30) days after its adoption. Within fifteen (15) days after its adoption, the City Clerk shall publish this Ordinance or the title hereof as a summary in a newspaper of general circulation in the City as required by law.
INTRODUCED at a regular meeting of the City Council of the City of San Marcos, California, held on the 26th day of May, 2026.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of San Marcos, California, at a regular meeting thereof, held on this __________ day of ____________, by the following roll call vote:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
APPROVED:
Rebecca D. Jones, Mayor
ATTEST: APPROVED AS TO FORM:
Phillip Scollick, City Clerk Helen Holmes Peak, City Attorney
60 Ordinance No. 2026-1579
R25-0001
May 26, 2026
Attachment(s):
Exhibit A – Existing Zoning Exhibit
Exhibit B – Proposed Zoning Exhibit
61 Ordinance No. 2026-1579
R25-0001
May 26, 2026
EXHIBIT A
Existing Zoning Exhibit
62 Ordinance No. 2026-1579
R25-0001
May 26, 2026
EXHIBIT B
Proposed Zoning Exhibit
63 City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2887
MEETING DATE:
June 9, 2026
SUBJECT:
RESOLUTION NO. 2026-9605 - ADOPTING POSITIONS ON LEGISLATION UNDER CONSIDERATION
PURSUANT TO THE LEGISLATIVE PLATFORM
Recommendation
ADOPT a resolution taking a position on pending legislation in the California State Legislature that may have local impacts.
Board or Commission Action
Not Applicable
Introduction
The City Council adopted the 2026 Legislative Platform to guide the consideration of state and federal bills that affect City operations. Legislators introduced approximately 1800 bills. Staff, lobbyist consultants and Cal Cities continue to review this legislation.
Upcoming Deadlines:
June 15 - Budget bill must be passed by midnight.
July 2 - Last Day for policy committees to meet and pass bills.
July 2 - Summer recess begins upon adjournment of session. 2026 is also an election year, and the final year in Governor Newsom’s term.
Discussion
This report provides updates on legislation of concern in the second year of this legislative session. Staff continue to monitor these bills, and others as the legislative session continues. They will also collaborate with Cal Cities and our lobbyist teams on future City Council consideration for official positions on bills working their way through the legislative process.
The following bills best align with the City’s state legislative priorities, and staff believe that they would have a possible impact on the city.
Bill No. Author Title Position AB 1567 Ta General plan: annual report: congregate and
residential care for the elderly
Support
AB 1883 Bryan Workplace surveillance tools. OpposeCity of San Marcos Printed on 6/4/2026Page 1 of 2 powered by Legistar™
64 File #:26-2887AB 1567 Ta General plan: annual report: congregate and residential care for the elderly
Support
AB 1883 Bryan Workplace surveillance tools. Oppose
Environmental Review
The proposed action does not constitute a “project” as defined under Section 15378 of the California Environmental Quality Act Guidelines (California Code of Regulations, Title 14, Division 6, Chapter 3, Sections 15000 - 15387), and is therefore not subject to environmental review pursuant to Guidelines Section 15060(c) (3).
Fiscal Impact
There is no direct fiscal impact associated with adopting the proposed resolution. Unknown fiscal impacts are associated with the bills noted in Attachment A. A more thorough analysis of each bill’s implementation requirements is needed to demonstrate total fiscal impact.
Attachments
Attachment A: Resolution
Attachment B: AB 1567 Support Letter
Attachment C: AB 1883 Oppose Letter
Prepared by: Michael Lieberman, Legislative Analyst
Reviewed by: Phil Scollick, City Clerk/Director of Legislative Affairs Approved by: Michelle Bender, City Manager
City of San Marcos Printed on 6/4/2026Page 2 of 2
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65 RESOLUTION NO. 2026-xxxx
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF SAN MARCOS, CALIFORNIA, ADOPTING
POSITIONS ON LEGISLATION UNDER
CONSIDERATION PURSUANT TO THE
LEGISLATIVE PLATFORM
WHEREAS, the City Council has established a state and federal advocacy program to increase the City’s presence at both levels of government; and WHEREAS, in 2013 the City Council adopted modifications to Policy No. 2013- 07 and implemented procedures to keep the City’s legislative platform current, keep the Council informed on the legislative measures acted upon, and provide a process for effectively communicating the City’s position on measures to the appropriate elected representatives; and
WHEREAS, in keeping with the adopted legislative procedures, the City Council is provided with regular legislative activity reports for review and direction.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of San Marcos, that the City Council adopts the following positions on legislation:
PROPOSED LEGISLA TION POSITION
AB 1567 Ta General plan: annual report: congregate and
residential care for the elderly
Support
AB 1883 Bryan Workplace surveillance tools Oppose
PASSED, APPROVED AND ADOPTED by the City Council of the City of San Marcos at a regular meeting thereof, this 9th day of June, 2026, by the following roll call vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
Rebecca D. Jones, Mayor City of San Marcos
66 ATTEST:
Phillip Scollick, City Clerk City of San Marcos
67 City Council
[email protected]
June 9, 2026
The Honorable Jesse Arreguín
Chair, Senate Housing Committee
1021 O Street, Suite 3330
Sacramento, CA 95814
RE: AB 1567 (Ta) General Plan: Annual Report: Congregate Care for the Elderly - SUPPORT
Dear Chair Arreguín,
The city of San Marcos is pleased to support AB 1567 (Ta), which would allow local agencies to receive Regional Housing Needs Allocation (RHNA) credit for up to 15% of a jurisdiction's RHNA number for any income category for the development of senior residential living facilities and congregate care for the elderly.
On any given day, newspaper headlines in California and across the nation are highlighting the state’s growing housing supply and affordability crisis. Seven in ten Californians view housing affordability as one of the top problems in their community, and there is growing concern from residents that housing prices are so expensive, younger generations will be priced out of ever being able to buy a home.
City officials intimately understand this crisis as it plays out in their communities every day. Local leaders are working to find creative solutions to spur more housing construction at all income levels. In fact, cities are currently planning and zoning for 2.5 million additional homes statewide. Cal Cities continues to support efforts to balance the needs of local communities with planning for housing that is available to all residents across California, regardless of their race, income, or life stage.
According to January 2023 data from the California Department of Social Services, there are over 7,100 residential care facilities serving nearly 210,000 residents in California. Local governments play a key role in siting and zoning for these facilities. Yet, local jurisdictions do not receive credit in their RHNA for these efforts, despite these facilities increasing housing availability across the state. AB 1567 would allow local governments to include these efforts in their RHNA progress while also gathering more data for the state about the availability of these important living facilities. Senior residential living facilities are a vital mechanism for older residents to age comfortably while receiving the necessary services to maintain a higher quality of life.
For these reasons, the city of San Marcos is pleased to support AB 1567 (Ta).
Sincerely,
Rebecca D. Jones
Mayor
68 City Council
[email protected]
June 9, 2026
The Honorable Lola Smallwood-Cuevas
Chair, Senate Labor, Public Employment and Retirement Committee 1021 O Street, Suite 6740
Sacramento, CA 95814
RE: AB 1883 (Bryan) Workplace Surveillance Tools - Oppose
Dear Chair Smallwood-Cuevas,
The city of San Marcos is must regretfully share its opposition to AB 1883 (Bryan), which could vastly complicate the routine work of local governments, endanger our ability to perform essential public services, impede our ability to manage and respond to workplace violence threats, and make local governments vulnerable to waste, fraud, and abuse of public resources.
We have fundamental concerns with this and other bills that aim to restrict how public agencies can use the tools defined as “workplace surveillance tools,” which we believe are essential and, in many cases, routine tools used for security.
AB 1883 would impose several rules on how public agencies may use surveillance tools – a term that is vast in its application, including video cameras, ID badge or key fob access, digital workplace messaging collaboration platforms (e.g. Microsoft Teams or Slack), and a wide array of tools used to keep workplaces safe, conduct essential government services, and protect against abuse, fraud, and waste of public resources.
We understand the reasonable concerns one could have about the slow creep of surveillance tools into every aspect of daily life, particularly as new technologies emerge. However, we are concerned that this bill and others aimed at limiting employer surveillance are too broad, too expensive, and too dangerous for public agencies and those we serve.
Could prohibit routine security or public health tools
It is unclear how a court could interpret the meaning of this bill. While we understand and sympathize with the concerns this bill intends to address, our concern is that a reasonable interpretation could blanketly prohibit routine tools used for security, operations, or public health.
Routine security tools like security cameras, key fobs, ID badges, digital workplace collaboration platforms (e.g.
Teams or Slack), or GPS trackers passively collect worker data, including when they are actively working at a computer or cell phone or where they are at a given point in a day. Section 1581(a)(1)(B) prohibits any tool that identifies or infers information about workers engaging in activity protected by state or federal law.
We believe it is critical to protect the civil and labor rights of the public workforce. Our concern is that an overbroad interpretation of what it means to “identify,” or “infer,” worker information could endanger essential tools that, while not designed or used to intentionally undermine the rights of employees, may passively collect information that happens to meet the law’s threshold for an outright ban on their use. 69 2
We are concerned that the breadth of the bill could sweep in routine or innocuous technologies and have other unforeseen operational or safety consequences for public agencies.
Inappropriately applies to public agencies
The sponsors are advancing this bill, in part, to address activities by employers that undermine efforts to organize a union, influence union elections, or retaliate against union leaders. Existing law already provides significant protections for public employee union organizing and bargaining activities. For example, Government Code § 3550 provides that a public employer shall not deter or discourage public employees, or applicants to be public employees, from becoming or remaining members of an employee organization. Section 3551.5 imposes significant penalties for violations of § 3550 and grants employee organizations standing to bring the claims.
Exposes public agencies to severe litigation risk and steep penalties AB 1883 would allow employees or employee representatives to bring civil actions against public agencies for violating a law that is vague, sweeping, and littered with unintended consequences. In addition to punitive damages and attorney fees, this bill could cause public agencies to incur staggering penalties of $500 per employee for each violation. We are concerned this bill could have unintended consequences that limit or prohibit essential tools used to keep employees and the public safe and thriving.
For these reasons, the city of San Marcos must oppose AB 1883 (Bryan).
Sincerely,
Rebecca D. Jones
Mayor
70 City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2886
MEETING DATE:
JUNE 9, 2026
SUBJECT:
RESOLUTION NOS. 2026-9606 & 2026-9607 - CALLING THE NOVEMBER 3, 2026 GENERAL MUNICIPAL
ELECTION AND CONSOLIDATION OF ELECTION WITH THE COUNTY OF SAN DIEGO REGISTRAR OF VOTERS WITH THE STATEWIDE GENERAL ELECTION; AND ESTABLISHING REGULATIONS FOR
CANDIDATE STATEMENTS
Recommendation
ADOPT resolutions calling the November 3, 2026 General Municipal Election, requesting consolidation with the County of San Diego Registrar of Voters of the City’s General Municipal Election with the Statewide General Election; and regulations for candidate statements.
Board or Commission Action
Not applicable
Executive Summary
In accordance with the City Charter, the next General Municipal Election in the City of San Marcos will be held on Tuesday, November 3, 2026. The purpose of the election is to elect one Mayor and two members for City Council Districts 1 and 2, to a four-year term, and to present any measures that may qualify for the ballot.
The California Elections Code requires the adoption of resolutions for the purpose of (1) calling and giving notice of the General Municipal Election to be held on Tuesday, November 3, 2026, and requesting that the San Diego County Board of Supervisors consent to the consolidation of the election with the Statewide General Election; and (2) adopting regulations pertaining to candidate statements of qualifications and the cost thereof.
Discussion
Calling and Consolidating the Conduct of the General Municipal Election The General Municipal Election falls on Tuesday, November 3, 2026, for the purpose of electing the positions of Mayor and Council Member for City Council Districts 1 and 2, to a four-year term, and any measures that may qualify for the ballot.
The terms for Mayor Jones and Councilmembers Nunez and Sannella are set to expire at the end of the year.
The City of San Marcos has consolidated its General Municipal Election with the Statewide General Election City of San Marcos Printed on 6/4/2026Page 1 of 3
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since 1968. It is appropriate at this time to adopt the proposed resolutions to (1) call and give notice of the General Municipal Election to be held on November 3, 2026, and (2) request that the San Diego County Board of Supervisors consent to the consolidation of the City’s election with the Statewide General Election and provide the necessary election-related services.
Consolidation services include but are not limited to: hiring poll workers; establishing Vote Centers; translating, printing and mailing the voter’s sample ballot pamphlet; and canvassing the ballots. The City and the Registrar are also charged with the minority language translation requirements imposed by the Federal Voting Rights Act with respect to certain election notices and materials provided to voters. The County of San Diego and the City of San Marcos are required to support English, Chinese, Filipino, Spanish and Vietnamese languages.
The nomination period for the office of Councilmembers is July 13, 2026, 8:00 a.m. through August 7, 2026, 5:30 p.m. Per Section 10225 of the Elections Code, if an incumbent for the office of Councilmember who is eligible for re-election does not file a declaration of candidacy by August 7, 2026 at 5:30 p.m., there will be a 5- day extension allowed for any person other than the incumbent to file a declaration of candidacy for such office. If the nomination period for the office of the Councilmember is extended, the filing period for that office will end August 12, 2026 at 5:30 p.m.
Regulations for Candidate Statements
Pursuant to the Elections Code and the Federal Voting Rights Act, and based upon the demographics of the City of San Marcos, the City is required to translate and publish the sample ballot, which includes candidate statements of qualifications, in the five required languages listed above. This requirement is carried out by the Registrar of Voters through consolidated election services.
The Elections Code authorizes the City to require each candidate who chooses to file a statement to pay a deposit in advance, at the time of filing nomination papers, for the estimated pro rata share of costs to translate, print, and mail a candidate statement as a condition of having his or her statement included in the sample voter pamphlet. The estimated costs are determined by the Registrar based on printing and translation costs, and a projection of total jurisdictional participation based on the number of registered voters.
Advance payments are held by the City pending final billing by the Registrar after the election. Once actual costs are determined by the Registrar, candidates may be billed for additional expenses or refunded any excess paid. The City Council has historically approved a 200-word limit to minimize the cost borne by the candidate. The filing of a candidate statement is optional.
In past election years, the Registrar has provided pro rata estimates for candidate statements. The Registrar has acknowledged the disparity between the estimate and actual pro rata costs and is taking steps to provide more realistic projected costs.
The Registrar’s pro rata cost estimate for the November 3, 2026 election is $1500 for a 200-word statement.
Staff is recommending that the City Council adopt the proposed resolution, which limits candidate statements to 200 words and requires each candidate to be responsible for all pro rata costs associated with his or her candidate statement. Following the election, candidates will be refunded for any amounts paid in excess, or City of San Marcos Printed on 6/4/2026Page 2 of 3
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billed for additional actual expense, depending on the final actual cost as provided by the Registrar.
Fiscal Impact
The estimated cost for the election for City Council Mayor and Districts 1 and 2 are estimated to be $115,000 and is budgeted in the City Clerk’s Fiscal Year 2026-27 budget.
Attachment(s)
Resolution Calling and Consolidating the November Election Resolution Candidate Statement Regulation
Prepared by: Phillip Scollick, City Clerk
Approved by: Michelle Bender, City Manager
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73 RESOLUTION NO. 2026-xxx
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SAN MARCOS, CALIFORNIA, CALLING FOR AND GIVING
NOTICE OF THE HOLDING OF A GENERAL MUNICIPAL
ELECTION TO BE HELD IN SAID CITY ON TUESDAY, THE
3RD DAY OF NOVEMBER 20 26 AND REQUESTING
CONSOLIDATION WITH THE STATEWIDE ELECTION
PURSUANT TO §10400 , ET SEQ., OF THE ELECTIONS
CODE
WHEREAS, under the provisions of the laws relating to Charter Cities in the State of California, a General Municipal Election shall be held on the 3rd day of November, 2026, for the election of one (1) Mayor and two (2) Members of the City Council for Districts 1 and 2; and
WHEREAS, it is desirable that the General Municipal Election be consolidated with the Statewide General Election to be held on the same date a nd that within the City the precincts, Vote Centers and election officers of the elections be the same, and that the County Registrar of Voters of the County of San Diego canvass the returns of the Municipal Election and that the election be held in all re spects as if there were only one election.
NOW, THEREFORE, the City Council of the City of San Marcos, California, does hereby resolve, declare, determine and order as follows:
SECTION 1: That pursuant to the requirements of the laws of the State of California relating to Charter Cities, there is hereby called and ordered to be held in the City of San Marcos, County of San Diego, State of California, on Tuesday, the 3rd day of November, 2026, a regular General Municipal Election for the purpose of ele cting one (1) Mayor and two (2) Members of the City Council for Districts 1 and 2 for the full term of four years and any other measure that may qualify for the November ballot.
SECTION 2: That notice of the time and place of holding the election is giv en and the City Clerk is authorized, instructed, and directed to give further or additional notice of said election, in time, form, and manner as required by law.
SECTION 3: That pursuant to the requirements of §10403 of the Elections Code, the Board of Supervisors of the County of San Diego is hereby requested to consent and agree to the consolidation of a General Municipal Election with the Statewide General Election Tuesday, November 3, 2026 for the purpose of electing the position of one (1) Mayor and two (2) Members of the City Council for Districts 1 and 2; and any other measure that may qualify for the November ballot.
74 Resolution No. 2026-xxx
SECTION 4: That the County Registrar of Voters is authorized to canvass the returns of the General Municipal Election. The election shall be held in all respects as if there were only one election, and only one form of ballot shall be used. The election precincts, Vote Centers, voting booths and polling hours shall, in every case be the same for the consolidated election, and there shall be only one set of election officers in each of the precincts.
SECTION 5: That the Board of Supervisors is requested to permit the Registrar of Voters to render services in connection with the conduct of such election, and to issue instructions to the County Registrar of Voters to take any and all steps necessary for the holding of the consolidated election pursuant to San Diego County Code of Administrative Ordinances Section 439.1.
SECTION 6: That the County of San Diego shall be reimbursed in full for the services performed by the Registrar of Voters for the City of San Marcos upon presentation of an invoice therefore, and the City of San Marcos agrees to indemnify and hold the County of San Diego, its officers, agents, and employees harmless from expense or liability, including reasonable attorneys’ fees, as the result of an election contest arising after conduct of the election, so long as the basis for any such claim arises from the conduct of the City of San Marcos or as a result of the reasonable reliance by County of San Diego upon information provided by the City of San Marcos.
SECTION 7: That the City Clerk is authorized, instructed , and directed to procure and furnish any and all official ballots, notices, printed matter, and all supplies, equipment, and paraphernalia that may be necessary to properly and lawfully conduct the election.
SECTION 8: That in all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections.
SECTION 9: That the City Clerk of the City of San Marcos is hereby directed to deliver forthwith certified copies of this resolution to the Clerk of the Board of Supervisors of the County of San Diego and to the Registrar of Voters of the County of San Diego.
PASSED AND ADOPTED by the City Council of the City of San Marcos, California, this 9th day of June 2026, by the following roll call vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
75 Resolution No. 2026-xxx
Rebecca D. Jones, Mayor
City of San Marcos
ATTEST:
Phillip Scollick, City Clerk
City of San Marcos
76 RESOLUTION NO. 2026-xxx
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SAN MARCOS, CALIFORNIA, ADOPTING REGULATIONS
FOR CANDIDATES FOR ELECTIVE OFFICE PERTAINING
TO CANDIDATE STATEMENTS SUBMITTED TO THE
VOTERS AT A GENERAL MUNICIPAL ELECTION TO BE
HELD ON NOVEMBER 3, 2026
WHEREAS, Section 13307 of the Elections Code of the State of California provides that the governing body of any local agency may adopt regulations pertaining to materials prepared by any candidate for a municipal election, including the cost associated with the filing of a candidate statement.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN MARCOS,
CALIFORNIA DOES HEREBY RESOLVE, DECLARE, DETERMINE , AND ORDER AS FOLLOWS:
SECTION 1. GENERAL PROVISIONS
That pursuant to Section 13307 of the Elect ions Code of the State of California, each candidate for elective office to be voted for at a General Municipal Election to be held in the City of San Marcos on November 3, 2026, may prepare a candidate statement on an appropriate form provided by the Clerk. The statement may include the name, age and occupation of the candidate and a brief description of no more than two hundred (200) words of the candidate's education and qualifications expressed by the candidate himself or herself. Th e statement shall not include the party affiliation of the candidate, nor membership or activity in partisan political organizations. In addition to these restrictions, pursuant to Section 13308, any candidate statement shall be limited to a recitation of the candidate’s own personal background and qualifications and shall not in any way make reference to other candidates for that office or to another candidate’s qualifications, character, or activities. The City Clerk shall not cause to be printed or circ ulated any statement that he determines is not so limited or that includes any reference prohibited by this section. The statement shall be filed in an electronic typewritten form in the office o f the City Clerk at the time the candidate's nomination papers are filed. The statement may be withdrawn, but not changed, during the period for filing nomination papers and until 5:00 p.m. of the next working day after the close of the nomination period.
SECTION 2. FOREIGN LANGUAGE POLICY
a) Pursuant to the Federal Voting Rights Act, the City Clerk is required through consolidation, to cause all candidate statements to be translated into all languages required by the County of San Diego Registrar of Voters. The 77 Resolution No. 2026-xxx
Registrar of Voters is required to translate all candidate statements into the following languages including: English, Chinese, Filipino, Spanish , and Vietnamese.
b) The Registrar of Voters will print and mail ballots and candidate statements to all registered voters. The Registrar of Voters will mail ballots and candidate statements to voters on the County voter file as having requested a sample ballot in a particular foreign language.
c) The Registrar of Voters will make the ballots and candidate statements in the required languages available at all polling places, on the County’s website and in the County Election Official’s office.
d) The City Clerk shall make sample ballots and candidate statements in the required languages available upon request in the Office of the City Clerk.
SECTION 3. PAYMENT
The Registrar of Voters shall provide the City Clerk with an estimate of the total cost of printing, handling, translating and mailing the candidate statements filed pursuant to the Elections Code, including costs incurred as a result of complying with the Voting Rights Act of 1965 (as amended). The City Clerk shall require each candidate filing a statement to pay in advance to the local agency his or her estimated pro rata share as a condition of having his or her statement included in the voter's pam phlet. As the estimate is just an approximation of the actual cost that varies from one election to another election and may be significantly more or less than the estimate, depending on the act ual number of candidates filing statements, the receipt for the payment shall include a written notice that the estimate is just an approximation of the actual cost that varies from one election to another election and may be significantly more or less than the estimate, depending on the actual number of candidates filing statements. Accordingly, the City Clerk is not bound by the estimate and may, on a pro rata basis, bill the candidate for additional actual expense or refund any excess paid depending on the final actual cost. In the event of underpayment, the City Clerk may require the candidate to pay the balance of the cost incurred. In the event of overpayment, the City Clerk shall prorate the excess amount among the candidates and refund the excess amount paid within 30 days of the final election invoice from the Registrar of Voters.
78 Resolution No. 2026-xxx
SECTION 4. ADDITIONAL MATERIALS
No candidate will be permitted to include additional materials in the sample ballot pamphlet.
SECTION 5. That the City Clerk shall provide each candidate or the candidate’s representative a copy of this resolution at the time nominating papers are issued.
SECTION 6. That all previous resolutions establishing City Council policy on payment for candidate statements are repealed.
SECTION 7. That this resolution shall apply only to the e lection to be held on November 3, 2026, and shall then be deemed repealed.
SECTION 8. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.
PASSED, APPROVED AND ADOPTED by the City Council of the City of San Marcos, California, this 9th day of June, 2026, by the following roll call vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
Rebecca D. Jones, Mayor
City of San Marcos
ATTEST:
Phillip Scollick, City Clerk
City of San Marcos
79 City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:TMP-2441
MEETING DATE:
June 9, 2026
SUBJECT:
RESOLUTION NO. 2026-9608 - AUTHORIZING AMENDMENT TO CONTRACT 6457 WITH DUDEK FOR ON -CALL CONSTRUCTION MANAGEMENT AND FIELD SERVICES
Recommendation
ADOPT a resolution approving Amendment No. 7 to Agreement No. 6457 with Dudek to increase the not-to- exceed contract amount by $1,000,000.
Board or Commission Action
N/A
Executive Summary
Approval of the attached resolution would authorize Amendment No. 7 to the City’s contract with Dudek (Agreement 6457), which provides on-call construction management, inspection, environmental and other field services. Per the City’sPurchasing Ordinance, City Council action is required for approval as the increase is greater than 10% of the existing contract value.
Discussion
The agreement, originally approved at $2,500,000, provides construction management, surveying, inspection and material testing support for capital improvement projects and private development projects over a five- year period. Previous amendments increased the contract amount by $250,000, which raised the total value to $2,750,000, and extended the contract term to March 2027.
However, an additional contract amendment is needed to continue providing these services and to help supplement staff work due to the current vacancy of the construction manager position and to maintain coverage for capital improvement projects. Contract services are planned to be utilized for projects such as the Annual Surface Seal Project, CIP Project ST011, and Roadway Rehabilitation Project, ST022, which will commence work this summer. Additionally, the contract will continue to provide services for private development, utility projects, and other capital improvement projects on an as-needed basis to supplement inspection services.
Staff recommends that the City Council approve Amendment No. 7 to Agreement 6457 with Dudek in the amount of $1,000,000, increasing the total not-to-exceed contract amount to $3,750,000. Because the amendment exceeds the City Manager’sauthority for dollar value threshold of change orders/amendments under Municipal Code Section 2.30.030(c), staff seeks Council approval for the City Manager to finalize and City of San Marcos Printed on 6/4/2026Page 1 of 2
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execute Amendment No. 7.
Environmental Review
Section 15378(a) of the California Environmental Quality Act (CEQA) Guidelines (California Code of Regulations, Title 14, Chapter 3) defines an activity as a “project” if it has the potential to result in either a direct, or reasonably foreseeable indirect, physical change to the environment. The proposed contract amendment is not a project within the meaning of CEQA because there is no potential for it to result in a physical change in the environment, either directly or indirectly.
Fiscal Impact
Approval of the proposed action increases the total not-to-exceed amount of the contract with Dudek to $3,750,000. The additional $1,000,000 authorized under this amendment will be paid with existing budgeted funds; therefore, no additional appropriations will be needed, and there will be no impact to the operational budget.
Attachment(s)
Resolution
Prepared and Submitted by: Kyle Wright, Senior Project Manager Reviewed by: Darra Woods, Principal Engineer
Reviewed by: Isaac Etchamendy, Director of Development Services/City Engineer Approved by: Michelle Bender, City Manager
City of San Marcos Printed on 6/4/2026Page 2 of 2
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81 RESOLUTION NO. 2026-XXXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN MARCOS AUTHORIZING THE AMENDMENT OF CONTRACT 6457 WITH DUDEK
FOR ON-CALL CONSTRUCTION MANAGEMENT AND FIELD SERVICES
WHEREAS, proposals were received by the City of San Marcos through the public bid process to provide construction management professional services for the Capital Improvement Program; and
WHEREAS, on February 11, 2020, the City Council approved separate local (Contract 6457) and federal (Contract 6317) on-call contracts with a Dudek with a cumulative capacity of $2,500,000 between two contracts for a term not to exceed 5-years; and
WHEREAS, on February 9, 2021, the City Council approved an amendment to increase the individual capacity of the local and federal on-call Contract 6457 with Dudek to $2,500,000 for a total capacity of $5,000,000; and
WHEREAS, prior amendments have been approved by the City Manager in accordance with the Purchasing Ordinance to extend the term of Contract 6457 through March 31, 2027, and to increase the capacity of said Contract by $250,000, for a total of $2,750,000;
WHEREAS, the proposed amendment would increase the not -to-exceed amount by $1,000,000, resulting in a revised contract total of $3,750,000 to be utilized on upcoming capital improvement projects and as-needed on private development projects.
NOW , THEREFORE, the City Council of the City of San Marcos, California does hereby resolve as follows:
Section 1. The foregoing recitals are true and correct and are hereby incorporated into this Resolution by reference.
Section 2. The City Council hereby authorizes the City Manager to finalize and execute Amendment No. 7 to Agreement No. 6457 with Dudek increasing the not -to-exceed contract amount by $1,000,000, for a revised contract total of $3,750,000.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of San Marcos, California, this 26th day of May 2026, by the following roll call vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
82 ________________________
Rebecca D. Jones, Mayor
City of San Marcos
ATTEST:
_________________________
Phillip Scollick, City Clerk
City of San Marcos
83 City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:TMP-2454
MEETING DATE:
June 9, 2026
SUBJECT:
RESOLUTION NO. 2026-9609 - APPROVING AN AGREEMENT WITH VILLA CIVIL, APC, FOR AS-NEEDED
CAPITAL IMPROVEMENT PROGRAM SUPPORT SERVICES
Recommendation
ADOPT a resolution authorizing the City Manager to finalize and execute a consulting agreement with Villa Civil, APC, for as-needed Capital Improvement Program (CIP) support services for the Development Services Department.
Board or Commission Action
N/A
Executive Summary
Approval of the resolution will delegate authority to the City Manager to finalize and execute a consulting agreement with Villa Civil, APC, for as-needed Capital Improvement Program (CIP) support services for the Development Services Department. Contract support services would be utilized as a resource to assist and supplement existing CIP staff operations on an as-needed basis.
Discussion
The City’s Capital Improvement Program (CIP) is a multi-year, multimillion-dollar program, which includes numerous City infrastructure projects at their various stages of development. To help assist and supplement existing CIP staff operations, the City solicited for as-needed CIP consultant support services.
These support services provide the City with the opportunity and flexibility to quickly adjust staffing levels to accommodate fluctuating workload demands and help ensure the timely completion of CIP projects. As these services are intended to be a resource for the City they will be utilized on an as-needed basis to help address short-term increased project workload demands, address time-sensitive projects, and help advance projects that have either been delayed or have not made substantial progress due to limited or reduced staff availability.
The City solicited proposals for these CIP support services and based on staff evaluations identified Villa Civil, APC, as the top ranked consultant firm. Therefore, staff recommends City Council approve the resolution delegating authority to the City Manager to finalize and execute a consulting agreement with Villa Civil, APC, for as-needed CIP support services for the Development Services Department.
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Environmental Review
Section 15378(a) of the California Environmental Quality Act (CEQA) Guidelines (California Code of Regulations, Title 14, Chapter 3) defines an activity as a “project” if it has the potential to result in either a direct, or reasonably foreseeable indirect, physical change to the environment. The proposed contract agreement is not a project within the meaning of CEQA because there is no potential for it to result in a physical change in the environment, either directly or indirectly.
Fiscal Impact
The agreement is for as-needed services and therefore will be used on a project and/or task basis. The agreement is for a total not-to-exceed amount of $2,500,000. Work will be authorized by task orders on an as- needed basis. Task orders will be paid with existing budgeted funds.
Attachment(s)
Resolution
Prepared by: Darra Woods, Principal Civil Engineer
Submitted by: Darra Woods, Principal Civil Engineer
Reviewed by: Isaac Etchamendy, Director of Development Services/ City Engineer Approved by: Michelle Bender, City Manager
City of San Marcos Printed on 6/4/2026Page 2 of 2
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85 RESOLUTION NO. 2026-XXXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN MARCOS
DELEGATING AUTHORITY TO THE CITY MANAGER TO FINALIZE AND
EXECUTE A CONTRACT AND RELATED DOCUMENTS WITH VILLA
CIVIL, APC , FOR AS-NEEDED CAPITAL IMPROVEMENT PROGRAM
SUPPORT SERVICES
WHEREAS, the City of San Marcos (City) sought capital improvement program (CIP) support services as a resource to assist and supplement CIP staff operations; and
WHEREAS, these services would be utilized on an as -needed basis to accommodate fluctuating project workload demands, continue the timely completion of projects , and to help advance projects that have either been delayed or have not made substantial progress due to limited or reduced staffing levels; and
WHEREAS, in conformance with the San Marcos Municipal Code (SMMC) Chapter 2.30, the City advertised a request for proposals seeking qualified firms for the above referenced services; and
WHEREAS, City staff evaluated and ranked the submitted proposals; and
WHEREAS, City staff recommend that the City enter into an agreement with the top ranked qualified firm.
NOW , THEREFORE, the City Council of the City of San Marcos, California does hereby resolve as follows:
Section 1. The for egoing recitals are true and correct and are hereby incorporated into this Resolution by reference.
Section 2. The City Council hereby delegates authority to the City Manager to finalize and execute a Consultant Agreement with Villa Civil, APC, for as-needed capital improvement program services for a not-to-exceed contract amount of $2,500,000, and to execute any future amendments within the permissible parameters of SMMC Chapter 2.30 that do not exceed the authorized contract amount or materially alter the scope of services.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of San Marcos, California, this 9h day of June 2026, by the following roll call vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
86 _____________________________
Rebecca D. Jones, Mayor
City of San Marcos
ATTEST:
_____________________________
Phillip Scollick, City Clerk
City of San Marcos
87 City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:TMP-2460
MEETING DATE:
June 9, 2026
SUBJECT:
RESOLUTION NO. 2026-9610 - APPROVE PROJECTS FOR FISCAL YEAR 2026 - 2027 FUNDED BY SB 1, THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
Recommendation
ADOPT a resolution approving projects for fiscal year 2026-27 funded by SB 1, the Road Repair and Accountability Act of 2017.
Board or Commission Action
Not applicable
Executive Summary
Senate Bill 1, the Road Repair and Accountability Act of 2017 (SB 1), dedicates Road Maintenance and Rehabilitation Account (RMRA) funds to cities and counties for basic road maintenance, rehabilitation, and critical safety projects on local streets and roads systems. In order to be eligible to receive an apportionment of RMRA funds, the City must submit an annual list of proposed projects through an adopted resolution to the California Transportation Commission (CTC). Staff is requesting City Council adopt a resolution approving the proposed project list for submission to the CTC for apportionment of RMRA funds.
Discussion
In April 2017, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017, was signed into law. SB 1 dedicates Road Maintenance and Rehabilitation Account (RMRA) funds to cities and counties for basic road maintenance, rehabilitation, and critical safety projects on local streets and roads systems.
To be eligible to receive an apportionment of this funding, cities and counties are required to submit to the CTC by July 1 each year a list of proposed projects with expenditure reports detailing the description, location, expenditures, and estimates of the useful life of improvements constructed with program funding. The CTC completes an annual review of project lists and reports for completeness and provides to the Controller a statewide list of cities and counties eligible to receive RMRA funds.
The following projects, further detailed in the attached resolution, are recommended to be included in the fiscal year (FY) 2026-2027 SB 1 project list:
- Roadway Rehabilitation Program Group 2, CIP ST023
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- Olive Street Bridge, CIP ST012
Therefore, staff is requesting City Council adopt a resolution approving the proposed FY 20206-2027 project list for submission to the CTC for apportionment of RMRA funds.
Environmental Review
This action does not itself constitute a “project” as defined under Section 15378 of the California Environmental Quality Act Guidelines (California Code of Regulations, Title 14, Division 6, Chapter 3, Sections 15000 - 15387) and is therefore not subject to environmental review pursuant to Guidelines Section 15060(c) (3). Environmental review will be conducted prior to approval of any construction activity.
Fiscal Impact
Approval of this action will allow the list of proposed projects to be submitted to the CTC by July 1, 2026, deadline to be eligible to receive the FY 2026-27 estimated apportionment of $2.7M in RMRA funds. All RMRA funded projects noted in the eligible list of projects are budgeted in the proposed FY 2026-27 Capital Improvement Project Budget.
Attachment(s)
Resolution
Prepared by: Darra Woods, Principal Engineer
Submitted by: Darra Woods, Principal Engineer
Reviewed by: Isaac Etchamendy, Director of Development Services/ City Engineer Approved by: Michelle Bender, City Manager
City of San Marcos Printed on 6/4/2026Page 2 of 2
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89 RESOLUTION NO. 2026-XXXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN
MARCOS, CALIFORNIA ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 202 6-27 FUNDED BY SB 1 : THE ROAD REPAIR AND
ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017), was passed by the California Legislature and signed into law by the Governor in April 2017 to address significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 designates funding via the Road Maintenance and Rehabilitation Account (RMRA) to fund basic road maintenance, rehabilitation, and critical safety projects on local streets and roads; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and
WHEREAS, the City must adopt by resolution a list of projects proposed to receive fiscal year funding from the RMRA which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, the City will receive an estimated $2,725,128 in RMRA funding in Fiscal Year 2026-27 from SB 1; and
WHEREAS, this is the tenth year in which the City is receiving SB 1 funding, and such funding will enable the City to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and
WHEREAS, the funding from SB 1 will help the City maintain and rehabilitate streets, and add active transportation infrastructure throughout the City this year and similar projects in the future; and
WHEREAS, the City has undergone a robust public process to ensure public input into our community’s transportation priorities/the project list; and
90 WHEREAS, the City used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost- effective projects that also meet community priorities for transportation investment; and
WHEREAS, the 2023 California Statewide Local Streets and Roads Needs Assessment found that the City’s streets and roads are in good condition and this revenue will help us preserve the overall quality of our road system over the next decade; and
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials, and practices, will have significant positive impacts on residents and visitors statewide.
NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED, AND FOUND by the City Council of the City of San Marcos, State of California, as follows:
1. The foregoing recitals are true and correct.
2. The following list of projects will be funded in part or solely with Fiscal Year 2026- 27 Road Maintenance and Rehabilitation Account revenues:
Project Title: Roadway Rehabilitation Program Group 2, CIP ST023 Project Description: This project will focus on rehabilitation of deferred maintenance streets and the supplementation of the City’s existing preventative pavement maintenance program, to extend pavement life and improve roadway conditions.
Project Location: The project will take place in areas of the City with the highest concentration of streets prioritized for pavement overlay, based on current PCI evaluations. These areas include portions of Grand Avenue and Mission Road.
Estimated Project Schedule: Start (8/2026) – Completion (10/2027), based on the components being funded with RMRA funds.
Estimated Project Useful Life: 15 Years
Project Title: Olive Street Bridge, CIP ST012
Project Description: This project will replace a structurally deficient timber bridge.
Project Location: Olive Street Bridge
Estimated Project Schedule: Start (8/2026) – Completion (4/2028), based on the components being funded with RMRA funds.
Estimated Project Useful Life: 50 Years
91 PASSED, APPROVED AND ADOPTED by the City Council of the City of San Marcos, State of California this 9th day of June 2026, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
______________________________
Rebecca D. Jones, Mayor
City of San Marcos
ATTEST:
_____________________________
Phillip Scollick, City Clerk
City of San Marcos
92 City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:TMP-2470
MEETING DATE:
JUNE 9, 2026
SUBJECT:
RESOLUTION NO. 2026-9611 - RATIFICATION OF AGREEMENTS WITH THE TRIDEN GROUP FOR
INFORMATION TECHNOLOGY SERVICES
Recommendation
ADOPT a Resolution ratifying agreements previously executed with the Triden Group for information technology, operational support and risk management services procured through cooperative purchasing methods and authorizing the City Manager to negotiate, finalize, execute, and administer related amendments and associated documents.
Board or Commission Action
N/A
Executive Summary
As part of the reorganization of the service delivery model of the Information Technology Department in August 2025, the city entered into multiple agreements with the Triden Group to provide consulting, technology, operational support, and risk management related services. The Triden Group was introduced through the California Joint Powers Insurance Authority (CJPIA) based on its experience supporting public agencies with similar operational and technology needs.
The agreements were executed over time to support different phases of the City's technology initiatives and were procured in accordance with the City's purchasing requirements, including the use of cooperative purchasing agreements. Although each agreement served a distinct purpose and was administered separately, the combined value of the agreements exceeds the City Council approval threshold established in the Municipal Code. This item requests that the City Council ratify the previously executed agreements, acknowledge the procurement approach used by staff, and authorize the City Manager to execute related amendments and associated documents as needed for ongoing contract administration.
Discussion
The city entered into multiple agreements with the Triden Group as part of a phased implementation approach following the reorganization of the Information Technology Department. The agreements supported separate operational needs, allowed work to proceed incrementally, and provided flexibility for staff to manage distinct scopes of work during the transition.
The agreements were structured separately because they addressed different service areas and City of San Marcos Printed on 6/4/2026Page 1 of 3
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implementation needs. This approach allowed the City to maintain continuity of operations, assign costs appropriately, and administer each scope of work independently.
The initial agreement with the Triden Group supported the Information Technology Department reorganization and has been completed. Subsequent agreements were procured through cooperative purchasing methods in accordance with Chapter 2.30 of the San Marcos Municipal Code, including Section 2.30.110 relating to cooperative purchasing, also referred to as piggyback procurement. A summarized list can be found below:
Contract # Scope Value Status
7731 Staffing analysis $23,200.00 Complete
7766 Fractional IT leadership services $48,000.00 In progress 7767 Virtual Chief Information Security Officer
services
$45,000.00 In progress
7820 Network hardware purchase and delivery $249,550.39 In progress 7838 Modern network design and implementation $50,000.00 In progress 7841 Managed detection and response (MDR) risk
management service - 2-year term
$110,356.10 In progress
Although each agreement was procured and administered separately, the cumulative value of the agreements exceeds the threshold requiring City Council approval. Staff is therefore requesting City Council ratification of the agreements to provide transparency, document compliance with the City’s purchasing requirements, and create a clear administrative record.
The proposed resolution also authorizes the City Manager to negotiate, finalize, execute and administer related amendments and associated documents. This authority will allow staff to manage routine contract administration matters efficiently, provided such actions remain within approved budget authority and applicable purchasing requirements.
Staff anticipates that future technology-related services may be brought forward in a later phase during Fiscal Year 2026-27. Any future agreements requiring City Council approval will be presented separately as appropriate.
Environmental Review
The proposed action is not a project subject to the California Environmental Quality Act (CEQA) pursuant to Section 15378 of the CEQA Guidelines because it involves organizational, administrative, and governmental activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment.
Fiscal Impact
The agreements subject to ratification have been funded through previously approved operating and project budgets. No additional appropriation is requested as part of this action. The cumulative value of the agreements exceeds the Municipal Code threshold requiring City Council approval, prompting this ratification request.
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Attachment(s)
Resolution Ratifying Agreements with the Triden Group for Information Technology and Risk Management Services and Authorizing Related Amendments
Prepared by: Janelle Laughlin, Administrative Services Director Submitted by: Janelle Laughlin, Administrative Services Director Reviewed by: Merce LeClair, Contracts, Grants and Procurement Manager Approved by: Michelle Bender, City Manager
City of San Marcos Printed on 6/4/2026Page 3 of 3
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95 RESOLUTION NO. 2026-XXXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN MARCOS
RATIFYING CERTAIN AGREEMENTS WITH THE TRIDEN GROUP FOR
INFORMATION TECHNOLOGY AND CYBERSECURITY SERVICES
PROCURED THROUGH COOPERATIVE PURCHASING (PIGGYBACK
PROCUREMENT) METHODS PURSUANT TO CHAPTER 2.30 OF THE
SAN MARCOS MUNICIPAL CODE AND AUTHORIZING THE CITY
MANAGER TO EXECUTE RELATED AMENDMENTS AND ASSOCIATED
DOCUMENTS
WHEREAS, the City entered into multiple agreements with the Triden Group in connection with the reorganization of the Information Technology Department and associated operational and risk management support needs; and WHEREAS, the agreements were entered into as part of a phased implementation approach supporting continuity of operations, organizational restructuring, and risk mitigation efforts; and
WHEREAS, the agreements were procured consistent with Chapter 2.30 of the San Marcos Municipal Code, including Section 2.30.110 relating to Cooperative Purchasing (Piggyback Procurement); and
WHEREAS, staff is presenting the cumulative agreements, specifically Agreement numbers 7731, 7766, 7767, 7820, 7838 and 7841, to the City Council for transparency, ratification, and continued administrative authorization due to the aggregate financial impact of the agreements.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of San Marcos hereby ratifies the agreements previously executed with the Triden Group for information technology, operational support, and cybersecurity-related services associated with the Information Technology Department reorganization, and authorizes the City Manager to negotiate, finalize, execute, and administer amendments and related documents associated with the agreements.
96 Resolution No. 2026-XXXX
PASSED, APPROVED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF SAN MARCOS at a regular meeting held on the 9th day of June, 2026, by the following roll call vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
____________________________________
Rebecca D. Jones, Mayor
City of San Marcos
ATTEST:
___________________________________
Phillip Scollick, City Clerk
City of San Marcos
97 City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:TMP-2468
MEETING DATE:
JUNE 09, 2026
SUBJECT:
RESOLUTION NO. 2026-9612 - ADOPTING THE CITY’S 2027 REGIONAL TRANSPORTATION IMPROVEMENT PROGRAM FOR FISCAL YEARS 2027 THROUGH 2031
Recommendation
ADOPT a resolution adopting the City’s 2027 Regional Transportation Improvement Program for Fiscal Year 2027 through Fiscal Year 2031.
Board or Commission Action
Not applicable
Relevant Council Strategic Theme
Good Governance
Relevant Department Goal
Not Applicable
Executive Summary
The San Diego Association of Governments (SANDAG), as the Metropolitan Planning Organization and the Regional Transportation Planning Agency, is required by state and federal laws to develop and adopt a Regional Transportation Improvement Plan (RTIP). The SANDAG Board of Directors will be presented the 2027 RTIP on September 25, 2026 for approval. All projects programmed in the 2027 RTIP are either regionally significant, capacity increasing projects, or are projects that are being funded with TransNet revenues.
Discussion
SANDAG, as the Metropolitan Planning Organization and the Regional Transportation Planning Agency, is required by state and federal laws to develop and adopt an RTIP. The RTIP is a multi-billion dollar, multi-year program of proposed major transportation projects in the San Diego region. Transportation projects funded with federal, state and TransNet, the San Diego transportation sales tax program, must be included in an approved RTIP to receive approval for reimbursement. The RTIP covers five fiscal years and incrementally implements the long-range transportation plan for the San Diego region: San Diego Forward - The Regional Plan. Programmed projects can be revised with future RTIP amendments that occur on a quarterly basis.
SANDAG will present the formal adoption of the new RTIP to the board of Directors on September 25, 2026 and requested that local agencies submit additions or changes to their TransNet Local Street Improvement City of San Marcos Printed on 6/4/2026Page 1 of 2
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and requested that local agencies submit additions or changes to their TransNet Local Street Improvement Program of Projects and any transportation projects that are capacity increasing to be included in the 2027 RTIP. All projects programmed with TransNet funds must meet all requirements of the TransNet Extension Ordinance and accommodate travel for pedestrians and bicyclists. Staff recommends adopting the 2027 RTIP, illustrated in the report included as Attachment 2.
Environmental Impact
The activity performed under this action is not a “Project”as defined under Section 15378 of the California Environmental Quality Act, State Guidelines, and is therefore not subject to environmental review pursuant to State Guidelines Section 15060(c)(3).
Fiscal Impact
The projects programmed in the 2027 RTIP are budgeted in the City’s proposed Fiscal Year 2026-2027 through 2030-2031 Capital Improvement Program Budget. The RTIP list of projects does not commit the City to any fiscal expenditures.
Attachment(s)
Attachment 1: Resolution
Attachment 2: Table 1 2027 Regional Transportation Improvement Program Adoption Report Prepared by: Janet Brotherton, Budget and Analysis Manager Submitted by: Janet Brotherton, Budget and Analysis Manager Reviewed by: Donna Apar, Finance Director
Approved by: Michelle Bender, City Manager
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99 RESOLUTION 2026-XXXX A RESOLUTION OF THE CITY OF SAN MARCOS
ADOPTING THE TRANSNET
LOCAL STREET IMPROVEMENT PROGRAM OF PROJECTS
FOR FISCAL YEARS 2027 THROUGH 2031
WHEREAS, on November 4 , 2004, the voters of San Diego County approved the San Diego Transportation Improvement Program Ordinance and Expenditure Plan (TransNet Extension Ordinance), which has been amended from time to time in accordance with the applicable amendment r equirements; and
WHEREAS, the TransNet Extension Ordinance provides that SANDAG, acting as the Regional Transportation Commission, shall approve on a biennial basis a multi-year program of projects submitted by local jurisdictions identifying those transp ortation project s eligible to use transportation sales tax (TransNet) funds; and
WHEREAS, the City of San Marcos was provided with an estimate of annual TransNet local street improvement revenues for fiscal years 2027 through 2031; and
WHEREAS, the City of San Marcos has held a noticed public hearing with an agenda item that clearly identified the proposed list of projects prior to approval of the projects by its authorized legislative body in accordance with Section 5(A) of the TransNet Extension Ordinance and Rule 7 of SANDAG Board Policy No. 31;
NOW THEREFORE,
BE IT RESOLVED that pursuant to Section 2(C)(1) of the TransNet Extension Ordinance, the City of San Marcos certifies that no more than 30 percent of its cumulative revenues shall be spent on local street and road maintenance-related projects, or that its expenditures are consistent with the most recent TransNet Extension Ordinance requirements adopted by SANDAG .
BE IT FURTHER RESOLVED that pursuant to Section 4(E)(3) of the TransNet Extension Ordinance, the City of San Marcos certifies that all new projects, or major reconstruction projects, funded by TransNet revenues shall accommodate travel by pedestrians and bicyclists, and that any exception to this requirement permitted under the Ordinance and proposed shall be clearly noticed as part of the City of San Marcos’s public hearing process.
BE IT FURTHER RESOLVED that pursuant to Section 8 of the TransNet Extension Ordinance, the City of San Marcos certifies that the required minimum annual level of local discretionary funds to be expended for street and road purposes will be met throughout the 5 -year period consistent with the most recent Maintenance of Effort Requirements adopted by SANDAG.
BE IT FURTHER RESOLVED that pursuant to Section 9A of the TransNet Extension Ordinance, the City of San Marcos certifies that it will exact $3,047.57 plus all applicable annual increases, from the private sector for each newly constructed residential housing un it in that jurisdiction (unless exempted under the TransNet Extension Ordinance ,) and shall contribute such exactions to the Regional Transportation Congestion Improvement Program (RTCIP).
100
BE IT FURTHER RESOLVED that pursuant to Section 13 of the TransNet Extension Ordinance, the City of San Marcos certifies that it has established a separate Transportation Improvement Account for TransNet revenues with interest earned expended only for those purposes for which the funds were allocated.
BE IT FURTHER RESOLVED that pursuant to Section 18 of the TransNet Extension Ordinance, the City of San Marcos certifies that each project of $250,000 or more will be clearly designated during construction with TransNet project funding identification signs.
BE IT FURTHER RESOLVED that the City of San Marcos does hereby certify that all other applicable provisions of the TransNet Extension Ordinance and SANDAG Board Policy No. 31 have been met.
BE IT FURTHER RESOLVED that the City of San Marcos agrees to indemnify, hold harmless, and defend SANDAG , the San Diego County Regional Transportation Commission, and all officers and employees thereof against all causes of action or claims related to the City of San Marcos’ TransNet funded projects.
PASSED AND ADOPTED by the City of San Marcos on the 9 th day of June, 2026 by the following roll call vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
____________________________
Rebecca D. Jones, Mayor
City of San Marcos
ATTEST:
_____________________________
Phillip Scollick, City Clerk
City of San Marcos.
101
San Diego Region (in $000s)
2027 Regional Transportation Improvement Program
Table 1
MPO ID:
Project Title:
SM19
San Marcos, City of
ADOPTION: 27-00
Project Description:
RTP REF: A.74
From Discovery Street to San Marcos Boulevard - construct 4-lane secondary arterial bridge and a 6-lane arterial street from Craven Road to Grand Avenue Grand Avenue Bridge and Street Improvements
Change Notes:
Exempt Category: Non-ExemptCapacity Status: CI
Est Total Cost: $12,525 Open to Traffic: Dec 2026
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
Local Funds $12,524 $1 $1,744 $680 $10,101 $12,525
TOTAL $12,525 $12,524 $1 $680 $10,101 $1,744
MPO ID:
Project Title:
SM22 ADOPTION: 27-00
Project Description:
RTP REF: A-28 (2019)
RAS (N.30)
TransNet - LSI: CR
Intersection at S. Santa Fe Rd and Smilax Rd. - Realign and signalize the intersection located at S. Santa Fe Road and Smilax Road. This project will also widen S. Santa Fe in the westbound direction. Improvements will include the construction of new pavement, new intersection configuration and new bike lanes.
South Santa Fe from Bosstick to Smilax #88179
Change Notes:
Exempt Category: Non-ExemptCapacity Status: CI
Est Total Cost: $7,424 Open to Traffic: Sep 2027
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - H (78) $580 $580 $580
TransNet - LSI $43 $39 $4 $43
TransNet - LSI Carry Over $164 $101 $89 $176 $265
Local Funds $6,537 $263 $3,308 $2,965 $6,536
TOTAL $7,424 $7,324 $101 $3,888 $3,145 $391
MPO ID:
Project Title:
SM24 ADOPTION: 27-00
Project Description:
RTP REF: A.74
RAS (N.30)
SR 78 Bridge 57 0389 - 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.
Improvements would also include continuation of new bike lanes and trails.
Woodland Parkway Interchange and Barham Drive Widening & Street Improvements #88005
Change Notes:
Exempt Category: Non-ExemptCapacity Status: CIRT:78
Est Total Cost: $17,420 Open to Traffic: Jul 2035
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - L $600 $600 $600
Local Funds $16,819 $1 $9,408 $1,590 $5,822 $16,820
TOTAL $17,420 $17,419 $1 $1,590 $5,822 $10,008
** Include SANDAG pending projects - these projects are subject to change when accepted by SANDAG 1Page Monday, June 1, 2026
102
San Diego Region (in $000s)
2027 Regional Transportation Improvement Program
Table 1
MPO ID:
Project Title:
SM31
San Marcos, City of
ADOPTION: 27-00
Project Description:
RTP REF: A.74
RAS (N.29)
TransNet - LSI: CRFrom Via Vera Cruz Rd to Bent Ave/Craven Rd - Part of San Marcos Creek Specific Plan group of projects to widen Discovery St. to four lane secondary arterial between Via Vera Cruz and Bent Ave. Improvements include construction of roadway improvements, bike lanes and trails.
San Marcos Creek Specific Plan - Discovery St. Widening and Flood Control Improvements #88265
Change Notes:
Exempt Category: Non-ExemptCapacity Status: CI
Est Total Cost: $16,829 Open to Traffic: Nov 2023
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - Bond $1,998 $1,457 $40 $500 $1,997
TransNet - LSI Carry Over $3,457 $537 $450 $2,470 $3,457 Local Funds $6,391 $1 $147 $215 $6,031 $6,393
Local RTCIP $4,982 $4,982 $4,982
TOTAL $16,829 $16,828 $1 $705 $13,983 $2,141
MPO ID:
Project Title:
SM32 ADOPTION: 27-00
Project Description:
RTP REF: A.74
TransNet - LSI: CRBridge 57C0867 - Part of San Marcos Creek Specific Plan group of projects to widen to four lane secondary arterial and construct a bridge at San Marcos Creek Via Vera Cruz Bridge and Street Improvements #88264
Change Notes:
Exempt Category: Non-ExemptCapacity Status: CI
Est Total Cost: $46,768 Open to Traffic: Jul 2024
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - LSI $175 $175 $175
TransNet - LSI Carry Over $7,928 $1,952 $96 $9,784 $9,880 HBP $24,522 $2,390 $443 $21,689 $24,522
Local Funds $12,191 $115 $57 $12,019 $12,191
TOTAL $46,768 $44,816 $1,952 $500 $43,667 $2,601
MPO ID:
Project Title:
SM42 ADOPTION: 27-00
Project Description:
RAS (N.30)
Discovery Street from Craven Road to Twin Oaks Valley Road (.9 miles) - The project includes the design and construction of all intersections, signals, utilities, drainage and water quality components of Discovery St. as a four lane arterial from Bent Ave. and Craven Dr. and east to Twin Oaks Valley Rd. Improvements will also include bike lanes and trails along the road.
Discovery St. from Craven to Twin Oaks #ST007
Change Notes:
Exempt Category: Non-ExemptCapacity Status: CI
Est Total Cost: $21,570 Open to Traffic: Jan 2025
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
Local Funds $19,595 $1 $500 $2,000 $17,096 $19,596
Local RTCIP $1,974 $1,974 $1,974
TOTAL $21,570 $21,569 $1 $2,000 $19,070 $500
** Include SANDAG pending projects - these projects are subject to change when accepted by SANDAG 2Page Monday, June 1, 2026
103
San Diego Region (in $000s)
2027 Regional Transportation Improvement Program
Table 1
MPO ID:
Project Title:
SM48
San Marcos, City of
ADOPTION: 27-00
Project Description:
RTP REF: A.75 (2025)
TransNet - LSI: CR
Creekside Drive from Via Vera Cruz to Grand Ave (.57 miles) - construct approximately 3,000 feet of a two-lane collector road from Via Vera Cruz to Grand Avenue in the City of San Marcos; will include two 12' lanes, diagonal parking on the north side, and parallel parking on the south side; the project will also include a 10' bike trail meandering along the south side
San Marcos Creek Specific Plan: Creekside Drive and Pad Grading #88505 Change Notes:
Exempt Category: Non-ExemptCapacity Status: CI
Est Total Cost: $12,092 Open to Traffic: Dec 2024
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - Bond $1,384 $929 $455 $1,384
TransNet - LSI (Cash) $473 $473 $473
TransNet - LSI Carry Over $2,412 $102 $2,514 $2,514
Local Funds $7,721 $170 $7,551 $7,721
TOTAL $12,092 $11,990 $102 $625 $10,065 $1,402
MPO ID:
Project Title:
SM56 ADOPTION: 27-00
Project Description:
TransNet - LSI: CR
Bridge 00L0045 - Part of San Marcos Creek Specific Plan set of projects to construct new two lane bridge to replace existing two lane low water crossing- Local and TransNet funds to match HBP funds programmed as part of CAL44 Highway Bridge Program
Bent Ave. Bridge and Improvements #88263
Change Notes:
Exempt Category: Safety - Non capacity widening or bridge reconstructionCapacity Status: NCI Est Total Cost: $13,823
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - LSI $103 $103 $103
TransNet - LSI Carry Over $2,220 $2 $63 $2,159 $2,222
Local Funds $11,498 $122 $11,376 $11,498
TOTAL $13,823 $13,821 $2 $13,535 $288
** Include SANDAG pending projects - these projects are subject to change when accepted by SANDAG 3Page Monday, June 1, 2026
104
San Diego Region (in $000s)
2027 Regional Transportation Improvement Program
Table 1
MPO ID:
Project Title:
SM64
San Marcos, City of
ADOPTION: 27-00
Project Description:
RAS (N.30)
TransNet - LSI: CRSan Marcos Boulevard from Grand Ave to Rancho Santa Fe Rd. (6.75 miles) - 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, updated pedestrian ramps for ADA compliance, and the repair and replacement of damaged and uplifted curbs, gutters and uplifted sidewalks. Improvements also include buffered bike lanes where possible.
San Marcos Blvd. Reconstruction #ST005
Change Notes:
Exempt Category: Safety - Pavement resurfacing and/or rehabilitationCapacity Status: NCI Est Total Cost: $11,600
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - LSI $26 $26 $26
TransNet - LSI Carry Over $290 $1,796 $2,086 $2,086
Local Funds $5,603 $600 $5,003 $5,603
Local RTCIP $2,885 $1,000 $3,885 $3,885
TOTAL $11,600 $8,804 $2,796 $11,000 $600
MPO ID:
Project Title:
SM69 ADOPTION: 27-00
Project Description:
RTP REF: A.75
Barham Dr from Campus Dr to Twin Oaks Valley Rd (.1 miles) - This project involves surface improvements including asphalt, concrete, medians, sidewalks, signage and traffic lights. Underground improvements include utility and drainage improvements, relocations and water treatment within the public right of way to accommodate the construction of additional lanes.
Twin Oaks Valley Rd. & Barham Dr. Improvements #ST008
Change Notes:
Exempt Category: Non-ExemptCapacity Status: CI
Est Total Cost: $8,133 Open to Traffic: May 2024
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
Local Funds $8,134 $(1) $1,500 $6,633 $8,133
TOTAL $8,133 $8,134 $(1) $6,633 $1,500
MPO ID:
Project Title:
SM72 ADOPTION: 27-00
Project Description:
TransNet - LSI: Maint
Various locations throughout the city - Various roadways throughout the City will be surface sealed. Improvements include restriping to current standards and adding buffered bike lanes where possible.
Annual Surface Seal Project FY24-FY27 #ST011
Change Notes:
Exempt Category: Safety - Pavement resurfacing and/or rehabilitationCapacity Status: NCI Est Total Cost: $13,545
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - LSI $1,285 $1,285 $1,285
TransNet - LSI Carry Over $234 $1,860 $10 $2,084 $2,094 Local Funds $9,906 $260 $10,166 $10,166
TOTAL $13,545 $10,140 $3,405 $13,535 $10
** Include SANDAG pending projects - these projects are subject to change when accepted by SANDAG 4Page Monday, June 1, 2026
105
San Diego Region (in $000s)
2027 Regional Transportation Improvement Program
Table 1
MPO ID:
Project Title:
SM74
San Marcos, City of
ADOPTION: 27-00
Project Description:
TransNet - LSI: Maint
Bridge 57C0519 - Replacement of the existing Olive Street bridge. This project will also include trail and/or bicycle improvements.
Olive Street Bridge #ST012
Change Notes:
Exempt Category: Safety - Non capacity widening or bridge reconstructionCapacity Status: NCI Est Total Cost: $2,500
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - LSI Carry Over $2 $1,043 $1,045 $1,045
Local Funds $1,455 $1,455 $1,455
TOTAL $2,500 $2 $2,498 $2,500
MPO ID:
Project Title:
SM76 ADOPTION: 27-00
Project Description:
TransNet - LSI: Maint
Various streets throughout the city - Various roadways throughout the City will be surface sealed. Improvements include restriping to current standards and adding buffered bike lanes where possible.
Annual Surface Seal Project FY28-FY31 #ST018
Change Notes:
Exempt Category: Safety - Pavement resurfacing and/or rehabilitationCapacity Status: NCI Est Total Cost: $25,000
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - LSI $2,375 $2,482 $500 $4,357 $4,857
Local Funds $2,625 $2,518 $5,000 $5,000 $500 $19,643 $20,143 $5,000 TOTAL $25,000 $5,000 $5,000 $5,000 $5,000 $24,000 $1,000 $5,000 MPO ID:
Project Title:
SM77 ADOPTION: 27-00
Project Description:
TransNet - LSI: CR
Various streets and roadways throughout the City - Project proposes additional funding for rehabilitation of City roadways. Projects would also include supplementation of existing preventative maintenance program (slurry ST018) where substantial reconstruction/rehabilitation of roadway is required greater than 1" thick.
Roadway Rehabilitation Program Group 1 #ST022
Change Notes:
Exempt Category: Safety - Pavement resurfacing and/or rehabilitationCapacity Status: NCI Est Total Cost: $3,610
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - LSI Carry Over $1,000 $1,000 $1,000
Local Funds $2,500 $110 $500 $2,110 $2,610
TOTAL $3,610 $2,500 $1,110 $3,110 $500
** Include SANDAG pending projects - these projects are subject to change when accepted by SANDAG 5Page Monday, June 1, 2026
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San Diego Region (in $000s)
2027 Regional Transportation Improvement Program
Table 1
MPO ID:
Project Title:
SM78
San Marcos, City of
ADOPTION: 27-00
Project Description:
TransNet - LSI: CR
Various streets and roadways throughout the City - Project proposes additional funding for rehabilitation of City roadways. Projects would also include supplementation of existing preventative maintenance program (slurry ST018) where substantial reconstruction/rehabilitation of roadway is required greater than 1" thick.
Roadway Rehabilitation Program Group 2 #ST023
Change Notes:
Exempt Category: Safety - Pavement resurfacing and/or rehabilitationCapacity Status: NCI Est Total Cost: $5,000
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - LSI $1,238 $1,238 $1,238
TransNet - LSI Carry Over $397 $397 $397
Local Funds $3,365 $500 $2,865 $3,365
TOTAL $5,000 $5,000 $4,500 $500
MPO ID:
Project Title:
SM79 ADOPTION: 27-00
Project Description:
TransNet - LSI: CR
Various streets and roadways throughout the City - Project proposes additional funding for rehabilitation of City roadways. Projects would also include supplementation of existing preventative maintenance program (slurry ST018) where substantial reconstruction/rehabilitation of roadway is required greater than 1" thick.
Roadway Rehabilitation Program Group 3 #ST024
Change Notes:
Exempt Category: Safety - Pavement resurfacing and/or rehabilitationCapacity Status: NCI Est Total Cost: $4,600
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - LSI $243 $243 $243
TransNet - LSI Carry Over $100 $55 $100 $55 $155
Local Funds $4,202 $500 $3,702 $4,202
TOTAL $4,600 $100 $4,500 $4,000 $600
MPO ID:
Project Title:
SM80 ADOPTION: 27-00
Project Description:
TransNet - LSI: CR
Various streets and roadways throughout the City - Project proposes additional funding for rehabilitation of City roadways. Projects would also include supplementation of existing preventative maintenance program (slurry ST018) where substantial reconstruction/rehabilitation of roadway is required greater than 1" thick.
Roadway Rehabilitation Program Group 4 #ST025
Change Notes:
Exempt Category: Safety - Pavement resurfacing and/or rehabilitationCapacity Status: NCI Est Total Cost: $21,500
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - LSI $228 $2,803 $2,898 $5,929 $5,929
Local Funds $4,772 $2,697 $2,602 $500 $15,071 $15,571 $5,500 TOTAL $21,500 $5,000 $5,500 $5,500 $21,000 $500 $5,500
** Include SANDAG pending projects - these projects are subject to change when accepted by SANDAG 6Page Monday, June 1, 2026
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San Diego Region (in $000s)
2027 Regional Transportation Improvement Program
Table 1
MPO ID:
Project Title:
SM81
San Marcos, City of
ADOPTION: 27-00
Project Description: Update to existing City of San Marcos Climate Action Plan (CAP) #PL014 Climate Action Plan (CAP) Update - San Marcos #PL014 (part of Lump Sum V10) Change Notes:
Exempt Category: Other - Transportation enhancement activitiesCapacity Status: NCI Est Total Cost: $324
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - SGIP $72 $135 $109 $315 $315
Local Funds $9 $9 $9
TOTAL $324 $72 $144 $109 $324
MPO ID:
Project Title:
SM82 ADOPTION: 27-00
Project Description: Transportation Corridor Study for San Marcos Blvd. will review existing conditions and define future smart growth roadway conditions used by vehicles, bicycles, transit, and pedestrians to create a welcoming environment the community supports and utilizes.
San Marcos Boulevard Corridor Plan #PL013 (part of Lump Sum V10) Change Notes:
Exempt Category: Other - Transportation enhancement activitiesCapacity Status: NCI Est Total Cost: $920
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - SGIP $782 $782 $782
Local Funds $138 $138 $138
TOTAL $920 $920 $920
MPO ID:
Project Title:
SM83 ADOPTION: 27-00
Project Description: The project proposes to realign the existing sidewalk along San Marcos Boulevard to provide a bike lane separated from high-speed traffic with a proposed median. This improvement includes the addition of street trees and pedestrian scaled lighting along the new walkway. The project also proposes to include a new midblock crosswalk with a pedestrian signal and signage.
San Marcos Boulevard Multi-Modal Improvements #ST026 (part of Lump Sum V10)
Change Notes:
Exempt Category: Other - Transportation enhancement activitiesCapacity Status: NCI Est Total Cost: $3,971
CONRWPEPRIORTOTAL 26/27 27/28 28/29 29/30 30/31 FUTURE
TransNet - SGIP $3,500 $3,500 $3,500
Local Funds $471 $471 $471
TOTAL $3,971 $3,971 $3,971
** Include SANDAG pending projects - these projects are subject to change when accepted by SANDAG 7Page Monday, June 1, 2026
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San Diego Region (in $000s)
2027 Regional Transportation Improvement Program
Table 1
RTIP Fund Types
Federal Funding
HBP Highway Bridge Program under SAFETEA-LU
Local Funding
Local Funds AC Local Funds - Advanced Construction; mechanism to advance local funds to be reimbursed at a later fiscal year with federal/state funds
RTCIP Regional Transportation Congestion Improvement Program TransNet-L Prop. A Local Transportation Sales Tax - Local Streets & Roads TransNet-LSI Prop. A Extension Local Transportation Sales Tax - Local System Improvements TransNet-LSI Carry Over TransNet - LSI funds previously programmed but not requested/paid in year of allocation TransNet-LSI (Cash) TransNet - LSI funds which agencies have received payment, but have not spent TransNet-SGIP Prop. A Extension Local Transportation Sales Tax - Regional Smart Growth Incentive Program ** Include SANDAG pending projects - these projects are subject to change when accepted by SANDAG 8Page Monday, June 1, 2026
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City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:TMP-2471
MEETING DATE:
June 9, 2026
SUBJECT:
RESOLUTION NOS. 2026-9613 & 2026-9614 - ADOPTING THE OPERATIONS & MAINTENANCE BUDGET OF THE CITY OF SAN MARCOS FOR THE FISCAL YEAR BEGINNING JULY 1, 2026; THE CAPITAL IMPROVEMENT PROGRAM BUDGET FOR THE FIVE FISCAL YEARS ENDING 2030-31; APPROPRIATING MONEY OUT OF THE TREASURY FOR BUDGETARY PURPOSES; AND AUTHORIZING APPROPRIATION
AND TRANSFER OF FUNDS FOR THE ESTABLISHMENT OF AN APPROPRIATED RESERVE FOR FUTURE EXPENDITURES AND/OR CONTINGENCIES FOR FISCAL YEAR 2026-27 Recommendation
ADOPT the following:
1) Resolution adopting the Operations & Maintenance Budget of the City of San Marcos for the Fiscal Year beginning July 1, 2026 and the Capital Improvement Program Budget for the five fiscal years ending 2030-31, and appropriating money out of the treasury for budgetary purposes; and 2) Resolution authorizing the appropriation and transfer of funds for the establishment of an appropriated reserve fund for future expenditures and/or contingencies for FY 2026-27.
Board or Commission Action
The City Council met during a Budget Workshop on April 28, 2026; and seven public meetings were held between the Budget Review Committee who last met on May 20, 2026, and the Measure Q Citizens Oversight Committee who last met on March 26, 2026 to provide guidance for the development of the proposed Fiscal Year 2026-27 Operations & Maintenance Budget and Capital Improvement Program Budget.
Relevant Council Strategic Theme
Planning for the Future
Relevant Department Goal
Not applicable.
Executive Summary
Each year the City Manager, Finance Director, and all City departments collaborate and analyze their future operational needs to create a budget plan that aligns with priorities of the City Council that includes requests for items typically associated with recurring programs/projects as well as one-time needs. The proposed Operations & Maintenance Budget for Fiscal Year 2026-27 includes requests recommended by the City Manager for approval by the City Council.
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Prior to presenting the budgets to the City Council for consideration, the City Council-appointed citizen Budget Review Committee and Measure Q Citizens Oversight Committee held meetings to review and discuss the proposed budgets and to address the projected budget needs for the Fiscal Year 2026-27 Operations & Maintenance Budget. The proposed FY 2026-27 Operations & Maintenance Budget is balanced and is the financial plan that funds the Council’s continuing commitment to providing high levels of service to the City’s residents, visitors, and business community.
City Council approval of the proposed Fiscal Year 2026-27 Operations & Maintenance Budget will also continue to maintain an unassigned fund balance consistent with the General Fund Reserve Policy and the Fiscal Management Policy.
Discussion
The proposed Operations & Maintenance Budget for Fiscal Year (FY) 2026-27 and Capital Improvement Program Budget for FY 2026-27 through FY 2030-31 represent collaboration and analysis by the City Manager, Finance Director and all City departments that reflect the priorities of City Council. As part of the budget process, departmental budget requests are submitted for items typically associated with ongoing or recurring operations, programs, projects, and one-time needs for consideration, as well as providing current fiscal year updated projections. Prior to presenting the City Manager-recommended budgets to the City Council for consideration, the City Council-appointed citizen Budget Review Committee and Measure Q Citizens Oversight Committee held meetings to review and discuss the proposed budgets to address the operational needs of the departments. City staff and City Council also hosted a public City Budget Workshop on Aprill 28, 2026 to solicit public comments about the City’s budget and determine council recommendations for optimal service delivery.
In addition to the priorities of City Council, the General Fund Reserve Policy and the Fiscal Management Policy guide the budget decision-making process. These policies include the establishment and maintenance of General Fund operating reserves as well as funding for City vehicle and equipment acquisition/replacement fund, facility replacement/rehabilitation fund, and infrastructure replacement/rehabilitation fund. The Fiscal Management Policy will be met via transfers to the three replacement/rehabilitation funds from Measure Q fund (Fund 606), which is above the required policy minimum of 6% of the prior fiscal year adopted General Fund operating expenditure budget. The proposed FY 2026-27 General Fund Operating Budget includes a temporary use of One-Time Recurring Savings/Opportunity reserves for the construction of Fire Station 5, as Council directed during the Fire Station 5 Planning Workshop in July 2025. The requested use will result in the unassigned reserves temporarily being below the minimum 40% threshold, however a proposed reserve replenishment schedule has been included in the request per the General Fund Reserve Policy (2012-7631).
The Council direction to use the One-Time Recurring Savings/Opportunity reserves is the most fiscally responsible option saving the City over $1.5M in today’s dollars for borrowing costs associated with a loan of equal value borrowed from an external lender, and interest payable to reserves will be part of the required replenishment plan. Furthermore, the remaining unassigned reserves are projected to still meet the City’s immediate financial needs for basic operating expenses for approximately 90 days, as outlined by the General Fund Reserve Policy.
The proposed FY 2026-27 Operations & Maintenance Budget includes normally anticipated annual increases related to Sheriff contract costs, scheduled merit step progression for eligible employees, negotiated employee City of San Marcos Printed on 6/4/2026Page 2 of 4
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groups Memorandums of Understanding, retirement and health care costs, contracted services, and nondiscretionary business cost increases for categories such as utilities, fuel, and insurance that cannot be delivered via an alternative method..
In order to address ongoing cost pressures such as increasing public safety costs, inflationary pressures, and employee costs, City departments continue to implement operational improvements and service delivery enhancements focused on efficiency, accountability and long-term sustainability. These efforts continue to support fiscal sustainability as well as core community priorities and services. Staff also continue to focus service efforts on strategic investments in infrastructure for long-term sustainability, and certain eligible services were strategically aligned to the Measure Q funding source to maintain essential services and infrastructure needs. As a result of staff’s continued fiscal discipline and operational efficiency measures, the proposed General Fund appropriation of approximately $103.9 million reflects continued investments in public safety, infrastructure maintenance, and essential community services.
Continued efforts to operate like an efficient business has helped to balance increasing costs with the projected FY 2026-27 overall General Fund revenue of about $104 million. Despite economic uncertainties observed in the market, there is modest growth in the City’s revenue sources. Most of the City’s major revenue sources saw positive, if modest, increases over prior year adopted. Major revenue increases included property tax, which saw a 5% increase over prior fiscal year adopted resulting from significant new residential construction over the past two fiscal years, as well as an increase in In Lieu Vehicle License Fee receipts and Redevelopment Property Tax Trust Fund passthrough revenue. Charges for services also saw a 7% increase over FY 2025-26 adopted budget due to higher anticipated development-related service charges and Fire service reimbursements. Sales tax remained level to FY 2025-26 adopted budget which is reflective of statewide trends for sales tax projections.
Real estate portfolio revenue, which includes all City-owned properties leased to external entities as well as a real estate partnership, is projected to increase by about $2 million over FY 2025-26 adopted due to the completion of major capital projects in the City’s portfolio, which allows the City to recognize higher net revenue from leased assets. The maintenance of revenue-generating real estate assets has allowed the portfolio funds to be a stabilizing factor for the City providing some insulation from significant economic uncertainties observed in the market and strengthens the City’s long-term financial health.
The FY 2026-27 budget represents the second full fiscal year of a 10-year lifespan of the Measure Q 1% sales tax passed by San Marcos voters in November 2024. Measure Q funds are in a separate fund (Fund 606) so taxpayers can easily track how these funds are being spent. Measure Q expenditures proposed for FY 2026- 27 represent significant investment in the areas most important to voters: Roads and Infrastructure Maintenance, Public Safety and Emergency Response, and Parks and Community Spaces.
In keeping with the community needs to keep San Marcos safe, clean, and well-maintained, Measure Q expenditures in FY 2026-27 include $10.6M in operational services such as landscape maintenance, parks landscape and trail maintenance, facility repair and maintenance, fire equipment repair, fire personnel constant staffing, and other operational activities. Measure Q will also fund $5.2M towards the City’s Capital Improvement Program budget, and transfer $8M toward projects in the City’s three acquisition/replacement/rehabilitation funds for eligible projects. The $8M in funding toward the City’s City of San Marcos Printed on 6/4/2026Page 3 of 4
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acquisition/replacement/rehabilitation funds represents a projected funding level above the City’s 6% of prior fiscal year’s adopted General Fund budget minimum funding level per policy. The operational, capital and infrastructure investments funded by Measure Q are critical to maintaining essential City services at optimal levels to sustain a high quality of life in the City. The expenditures in FY 2026-27 will also continue to invest in critical deferred infrastructure needs, which will provide long-term savings for the City because maintenance issues will be addressed before costly failures, further demonstrating the City’s commitment to fiscal responsibility. The Measure Q fund is annually reviewed by an independent audit firm for compliance with Ordinance 2024-1554 with a report available in January.
The City’s proposed FY 2026-27 Operations & Maintenance Budget includes appropriations for the General Fund ($103.9 million), Special Revenue Funds ($17.2 million), Debt Service Fund ($1.3 million), Enterprise Funds ($20.5 million), Measure Q Fund ($19.6 million), and various other funds essential to city operations ($32.9 million). The Capital Improvement Program budget appropriation for FY 2025-26 totals $21.7 million and includes funding from some of the funds mentioned above. The FY 2026-27 proposed budget is consistent with the City Council’s continuing commitment to providing high levels of service to the community while maintaining a high level of fiscal responsibility. Staff recommend adoption of the proposed budget to continue to deliver essential city services, ensure public safety, and maintain important City infrastructure.
In addition to the financial information presented in the attachments, the budget book, which will be produced and available to community members online by July 1st, contains general department information including organizational charts and department information. The City Manager’s budget transmittal letter provides background to the budget document, overall economic factors that were considered in the development of the budget as well as community highlights and future planning.
Fiscal Impact
The proposed Operations & Maintenance Budget appropriation for FY 2026-27 is $195.4 million across all City funds. The Capital Improvement Program Budget appropriation for FY 2026-27 is $21.7 million.
Attachments
1) Proposed Annual Operations & Capital Improvement Program Budget 2) Resolution Adopting Budgets for FY 2026-27
3) Resolution Establishing Reserves for FY 2026-27
4) Exhibit1 FC021 Funding Plan and Reserves Replenishment Plan Prepared by: Janet Brotherton, Budget and Analysis Manager Submitted by: Janet Brotherton, Budget and Analysis Manager Reviewed by: Donna Apar, Finance Director
Approved by: Michelle Bender, City Manager
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BUDGET
2026-2027
Adopted Annual
Operations &
Capital Improvement
Program Budget
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OPERATIONS & MAINTENANCE BUDGET
Fiscal Year 2026-2027
CAPITAL IMPROVEMENT PROGRAM BUDGET
Fiscal Years 2026-2027 through 2030-2031
Prepared by the Finance Department
1 Civic Center Drive | San Marcos, CA 92069-2918 | (760)744-1050 | www.san-marcos.net
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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 Edward Badal Danielle LeBlang, Council Member Jim Garcia Kathleen Smith Stephanie Bussen
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Table of Contents
INTRODUCTORY SECTION 9
Transmittal Letter 11
Projected Expenditures - Overview by Fund and Function 15 Projected Revenues - Overview by Fund and Type 17
GENERAL FUND 21
General Fund Overview 23
City Council 27
Central Services Function 31
Administration 32
City Manager’s Office 33
Community Services 34
Communication & Engagement 35
Economic Development & Public Affairs 36
City Attorney 37
City Clerk 41
Human Resources/Risk Management 45
Finance 49
Information Systems 53
Real Property Services 57
Public Works Function 61
Administration 63
Right-of-Way Maintenance 64
Fleet Maintenance 65
Parks and Landscape 66
Facilities Maintenance 67
Development Services Function 69
Administration 71
Watershed Program Management 72
Planning 73
Land Development 74
Traffic Engineering 75
Capital Improvement Projects & Construction 76
Public Safety Function 77
Fire 79
Building 81
Administration 82
Emergency Preparedness 83
Emergency Medical Services 84
Operations 85
Prevention 86
Law Enforcement 87
Parks and Recreation 91
OTHER RESTRICTED FUNDS 95
Gas Tax Fund 97
Traffic Safety Fund 99
Lighting & Landscaping Maintenance District Fund 101
City Affordable Housing Fund 103
CFD 98-02 Lighting and Landscaping Fund 105
Senior Nutrition Grant Fund 107
CDBG Fund 109
Center Drive Maintenance District Fund 111
CalHOME Grant Fund 113
CFD 2011-01 Congestion Management Fund 115
PEG Fund 117
Art in Public Places Fund 119
RMRA Fund 121
PLHA Fund 123
San Marcos Successor Housing Agency Fund 125
Lease Revenue Debt Service Fund 127
Public Facilities Fees Fund 129
Transnet - Streets Fund 131
Regional Transportation Congestion Improvement 133
Trust/Agency Deposits 135
Redevelopment Property Tax Fund 137
Creekside Marketplace Enterprise Fund 139
Vehicle & Equipment Acquisition/Replacement 141
City Facilities Replacement/Rehabilitation 143
City Infrastructure Replacement/Rehabilitation 145
Real Property Management Fund 147
Measure Q Fund 149
PROJECTED FUND BALANCE SUMMARIES 151
CAPITAL IMPROVEMENT PROJECTS PROGRAM 155
CIP Program Summary by Project Type 159
CIP Program Summary by Funding Source 161
CIP Program Project Detail Sheets 167
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Introductory
Section
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City of San Marcos Introductory Section 11
June 11, 2026
Honorable Mayor and Members of the City Council:
It is my pleasure to present the City of San Marcos Annual Budget for Fiscal Year 2026–27. This budget reflects the City Council’s commitment to fiscal responsibility while prioritizing the fundamentals that matter most to our community: public safety, infrastructure, neighborhood quality and responsive city services.
This budget also reflects the hard work of city staff and valuable input provided by the Budget Review Committee and Measure Q Oversight Committee throughout the budget development process. In all, the city held seven public meetings during this year’s budget process.
A balanced budget with healthy reserves
The budget totals $195.3M for all funds, including $103.9M in General Fund operations and $21.6M in capital improvement investments. The budget also maintains compliance with the City Council’s reserve policy. Maintaining healthy reserves is a significant investment and an important indicator of our overall financial health.
Building to last
The Fiscal Year 2026-27 budget positions the city for long-term fiscal health in an increasingly challenging environment for local governments throughout California. Labor costs, pension obligations, insurance, utilities and day-to-day operational expenses continue to rise at a faster rate than many traditional local government revenue sources.
For that reason, the Fiscal Year 2026–27 budget not only presents a balanced financial plan for the fiscal year, but continues the city’s broader focus on long-term fiscal health and responsible stewardship of city resources.
New revenue from Measure Q has provided critical stability, and we’re using that opportunity strategically to strengthen the city’s foundation for the future. These efforts include a continued focus on efficiency, accountability and performance; protecting our investments in infrastructure and other city assets; and investments in the backbone of our technology systems.
Supporting healthy revenues is another key component of long-term fiscal health. A new Economic Development Strategic Plan is on track to be completed in Fiscal Year 2026-27. This data-driven effort will include strategies to enhance prosperity in San Marcos while generating revenue needed to support city services and infrastructure. Strategic investments in the city’s real estate portfolio have increased the marketability of leased spaces, resulting in record occupancy over the past 12 months. Additional property improvements in Fiscal Year 2026-27 will help ensure these important assets are well positioned to generate revenue long into the future.
Based on City Council’s direction to enhance efforts to secure grants and other outside funding, I am proud to report the city secured more than $9.6 million in new grant funding in Fiscal Year 2026. These efforts continue into the new fiscal year, advancing community priorities while reducing pressure on local funding sources. 124
12 Introductory Section City of San Marcos
Key investments
Measure Q funding continues to support investments in voter priorities: public safety and emergency response, roads and infrastructure maintenance, and parks and community spaces. In Fiscal Year 2026-27, the largest Measure Q expenditures are for public safety, including the new Fire Station 5 and the cost to ensure constant staffing for our fire and emergency medical services. Measure Q funds are also being used to purchase new self-contained breathing apparatus, critical equipment to protect the health of our firefighters.
Prolonging the life of city infrastructure and keeping is well maintained are also top priorities. Measure Q will fund a new HVAC system at Corky Smith gym as well as plumbing, electrical and other deferred maintenance at city facilities. Other investments include sidewalk repairs and ongoing inspection and repair of our citywide drainage infrastructure to prevent flooding.
Measure Q will fund projects to improve the city’s Community Center, Woodland Park Pool and Williams Barn, as well as ongoing sports field maintenance, custodial and janitorial services, and landscape maintenance.
Aside from Measure Q-funded work, the Fiscal Year 2026–27 budget also advances several major long-term initiatives, including the launch of the city’s General Plan Update, enhanced neighborhood services, specialized law enforcement services and strategic investments to modernize city operations.
Business mindset, public service mission
A key theme of this year’s budget is making thoughtful investments that improve efficiency, strengthen service delivery and reduce long-term costs. Across departments, staff continue to identify opportunities to extend the life of city assets, optimize workflows and improve operational effectiveness.
Examples include energy-efficient lighting upgrades in parks that are projected to save approximately $150,000 annually in energy costs. Staff-initiated operational changes will reduce water consumption and utility costs associated with street sweeping, and creative in-house maintenance solutions helped the city extend the life of our paint striper by an estimated 10 years, thus avoiding more than $650,000 in replacement costs in next year’s budget.
Staff also once again took a zero-based approach this year to ensure resources remain aligned with the community’s most important needs and priorities. Additional investments in technology, digital services and records modernization will also help improve customer service and operational efficiency.
Workforce development and engagement
As with any service organization, personnel costs represent the largest component of the City of San Marcos budget. We remain mindful of the long-term impact of negotiated compensation increases, pension obligations and increasing health care costs, which is why continuing to manage all city costs responsibly remains so important.
The city also recognizes that delivering high-quality public services depends on attracting, supporting and retaining a strong workforce. That is why the city is investing in employee engagement, training and organizational effectiveness initiatives that help staff work more efficiently, collaborate more effectively and continue delivering a high level of service to the community.
The city is also continuing to strengthen how departments measure results, align resources and track progress toward organizational priorities. Last year, the executive team introduced Objectives and Key Results to better align departmental work with citywide goals. That effort is now expanding across the organization as departments develop new performance indicators to support accountability, continuous improvement and data-driven decision-making.
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City of San Marcos Introductory Section 13
Building on the San Marcos Way
San Marcos continues to maintain a strong financial foundation because of years of responsible planning, disciplined decision- making and a willingness to adapt to changing conditions. While economic uncertainty and long-term cost pressures remain, this budget reflects confidence in the city’s direction and a continued commitment to thoughtful stewardship of public resources.
The “San Marcos Way” has long been shorthand to define our commitment to efficiency, cutting red tape and bringing an entrepreneurial spirit to local government. These values remain part of our DNA. As San Marcos continues to grow and evolve, the organization is evolving as well — becoming more strategic, more data-driven and more focused on measurable results while continuing to build on the strengths that have long defined San Marcos.
In all, these efforts ultimately support what residents expect from their local government: safe neighborhoods, reliable infrastructure, and responsive public services delivered efficiently and responsibly.
Sincerely,
Michelle Bender
City Manager
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City of San Marcos Introductory Section 15
Expenditures - Overview by Fund and Function
Fiscal Year 2025-26
Fiscal Year 2026-27
Budget
Fund/Function As Adopted As Amended Projected 6/30/26 City Council Approved
GENERAL FUND
CENTRAL SERVICES
City Council $ 276,917 $ 276,917 $ 277,277 $ 272,047 City Manager’s Office* 9,931,163 9,840,485 9,587,903 1,358,106 Community Services - - - 1,351,111
Communication and Engagement 494,276 886,842 677,055 503,410 Economic Development 676,616 611,616 586,524 613,406 City Attorney 855,000 855,000 885,000 920,000 City Clerk 838,298 838,298 824,794 1,080,929
Human Resources/Risk Management** 4,521,963 4,207,264 4,169,598 12,760,156 Finance 2,116,422 2,262,851 2,223,268 2,526,025 Information Systems 3,464,442 3,450,309 3,362,325 4,498,094 Real Property Services 33,525 47,879 31,839 79,000 Total General Government 23,208,622 23,277,461 22,625,583 25,962,284
PUBLIC WORKS
Administration 739,665 764,364 768,191 822,485 Right-of-way Maintenance 3,319,794 3,319,794 3,311,279 3,548,204 Fleet Maintenance 2,506,543 2,563,472 2,419,199 3,011,762 Parks and Landscape 3,359,545 3,726,696 3,454,155 3,636,499 Facilities Maintenance 1,612,395 1,743,890 1,518,446 1,630,944 Total Public Works 11,537,942 12,118,216 11,471,270 12,649,894
DEVELOPMENT SERVICES
Administration 1,237,473 1,259,472 1,335,344 1,675,990 Planning 2,077,493 2,194,806 1,631,310 1,816,753 Engineering 3,009,307 3,450,989 3,035,773 3,534,182 Watershed Program Management 939,254 986,549 912,675 1,177,757 Total Development Services 7,263,527 7,891,816 6,915,102 8,204,682
PUBLIC SAFETY
Fire Department* 25,324,773 27,300,781 27,168,020 25,186,565 Law Enforcement 25,096,100 25,129,523 25,082,500 25,057,600 Total Public Safety 50,420,873 52,430,304 52,250,520 50,244,165
PARKS AND RECREATION
Parks and Recreation 4,692,759 5,005,461 4,959,168 5,476,658 Total Parks and Recreation 4,692,759 5,005,461 4,959,168 5,476,658
OTHER FINANCING USES
Transfers Out 831,000 831,000 831,000 1,331,000 Total Other Financing Uses 831,000 831,000 831,000 1,331,000
TOTAL GENERAL FUND $ 97,954,723 $ 101,554,258 $ 99,052,643 $ 103,868,683
*As of FY 2026-27 the Administration Department has been split into City Manager’s Office and Community Services **As of FY 2026-27 City’s CALPers Unfunded Accrued Liability Cost (UAL) moved from the Administration Budget into Human Resources/Risk Management
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16 Introductory Section City of San Marcos
Expenditures - Overview by Fund and Function (continued) Fiscal Year 2025-26
Fiscal Year 2026-27
Budget
Fund/Function As Adopted As Amended Projected 6/30/26 City Council Approved
SPECIAL REVENUE FUNDS
Gas Tax* $ 356,359 $ 12,469,288 $ 1,756,539 $ 340,000 Traffic Safety* 301,729 764,283 190,833 370,384 Lighting & Landscaping Maintenance District 2,030,469 2,038,359 1,961,954 1,681,633 City Affordable Housing* 1,547,948 1,547,948 47,948 55,680 CFD 98-02 Lighting & Landscaping* 10,829,011 11,465,947 9,612,978 10,817,835 Senior Nutrition Grant 467,395 467,395 396,962 157,500 CDBG* 211,523 1,945,416 1,925,708 340,156
Center Dr Maintenance District 31,520 31,520 1,070 5,000 CalHome Fund 200,000 200,000 - 330,000
CFD 2011-01 Congestion Management 4,000 169,000 170,000 170,000 PEG* 170,000 180,000 180,000 975,000
Art In Public Places 85,000 85,000 85,000 250,000 RMRA* - 9,701,715 2,000,000 -
Permanent Local Housing Allocation 20,578 20,578 20,578 375,621 San Marcos Successor Housing Agency 7,294,904 7,294,904 1,348,734 1,373,548 Total Special Revenue Funds 23,550,436 48,381,353 19,698,304 17,242,357
DEBT SERVICE FUND
Lease Revenue Bonds 384,530 384,530 384,530 1,285,879 Total Debt Service Fund 384,530 384,530 384,530 1,285,879
CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees* 145,670 29,377,060 2,645,786 151,506 Transnet - Streets* 202,337 9,564,858 3,692,859 165,118 RTCIP* - 3,052,465 1,000,000 -
Total Capital Improvement Project Funds 348,007 41,994,383 7,338,645 316,624
FIDUCIARY FUNDS
Redevelopment Property Tax Trust Fund* 22,199,349 22,199,349 23,709,910 23,722,638 Total Fiduciary Funds 22,199,349 22,199,349 23,709,910 23,722,638
ENTERPRISE FUNDS
Creekside Marketplace 6,165,629 6,267,969 6,267,469 7,652,547 Real Property Management 11,113,932 12,570,973 10,469,139 12,865,747 Total Enterprise Funds 17,279,561 18,838,942 16,736,608 20,518,294
INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/Replacement 2,940,199 6,516,093 5,272,339 3,900,592 City Facilities Replacement/Rehabilitation* 2,794,495 3,036,760 2,836,760 3,215,000 City Infrastructure Replacement/Rehabilitation* 3,294,000 3,744,910 3,067,140 1,725,660 Measure Q Fund 14,562,668 23,409,168 15,563,603 19,567,321 Total Internal Service Funds 23,591,362 36,706,931 26,739,842 28,408,573
TOTAL EXPENDITURES - ALL FUNDS $ 185,307,968 $ 270,059,746 $ 193,660,482 $ 195,363,048
*See Capital Improvement Program - Summary by Funding Source for FY 2026-27 appropriations committed from these funds. Appropriations committed for capital projects are reflected on the individual fund pages in the fund balance reserves.
129
City of San Marcos Introductory Section 17
Revenues - Overview by Fund and Type
Fiscal Year 2025-26
Fiscal Year 2026-27
Budget
Budget Category As Adopted As Amended Projected 6/30/26 City Council Approved
GENERAL FUND
TAXES & SPECIAL ASSESSMENTS
Sales Tax $ 22,009,320 $ 21,321,128 $ 21,192,166 $ 21,716,870 Property Tax 33,863,177 34,616,686 34,440,733 35,683,675 Special Assessments 7,822,600 7,822,600 7,814,600 8,064,600 Transient Occupancy Tax 1,928,000 1,928,000 1,928,000 1,928,000 Total Taxes & Special Assessments 65,623,097 65,688,414 65,375,499 67,393,145
LICENSES & PERMITS
Franchise Fees 5,910,000 5,910,000 5,810,000 5,954,946 Building Permit Fees 520,000 650,000 650,000 665,000 Business License Fees 338,600 338,600 356,600 350,600 Other Licenses & Permits 1,124,363 1,496,138 1,499,688 1,493,200 Total Licenses & Permits 7,892,963 8,394,738 8,316,288 8,463,746
INTERGOVERNMENTAL
State Mandates 255,000 255,000 276,768 250,000 State Grants 459,500 459,500 313,478 300,000
Local Grants - 5,000 80,000 -
County 320,000 330,000 330,000 350,000
Federal Grants - 177,666 185,578 -
Total Intergovernmental 1,034,500 1,227,166 1,185,824 900,000
CHARGES FOR SERVICES
Departmental Services 10,623,185 11,424,098 11,685,318 11,576,662 Reimbursements 4,068,500 4,415,700 4,410,433 4,194,166 Total Charges For Services 14,691,685 15,839,798 16,095,751 15,770,828
FINES & FORFEITURES
Fines & Forfeitures 492,000 436,770 453,070 504,000 Total Fines & Forfeitures 492,000 436,770 453,070 504,000
USE OF MONEY & PROPERTY
Rental Income 33,500 33,500 19,200 19,200
Partnership Income 540,000 1,540,000 1,500,000 1,500,000 Interest Income 940,000 1,433,000 1,840,000 1,390,000 Total Use of Money & Property 1,513,500 3,006,500 3,359,200 2,909,200
DEVELOPER FEES
Developer Fees 20,000 20,000 20,000 20,000
Total Developer Fees 20,000 20,000 20,000 20,000
MISCELLANEOUS REVENUES
Donations 8,000 8,000 6,479 3,000
Other Miscellaneous Revenue 221,200 221,200 211,272 213,700 Total Miscellaneous Revenues 229,200 229,200 217,751 216,700
OTHER FINANCING SOURCES
Operating Transfers In - Creekside 4,500,000 4,500,000 4,500,000 5,000,000 Operating Transfers In - Real Property
Management 1,425,000 1,425,000 1,425,000 1,925,000 Operating Transfers In - Other 966,800 8,800 8,000 900,000 Total Other Financing Sources 6,891,800 5,933,800 5,933,000 7,825,000
TOTAL GENERAL FUND $ 98,388,745 $ 100,776,386 $ 100,956,383 $ 104,002,619 130
18 Introductory Section City of San Marcos
Revenues - Overview by Fund and Type (continued)
Fiscal Year 2025-26
Fiscal Year 2026-27
Budget
Budget Category As Adopted As Amended Projected 6/30/26 City Council Approved
SPECIAL REVENUE FUNDS
GAS TAX
Gas Tax Revenue $ 2,723,825 $ 2,776,458 $ 2,776,458 $ 2,672,128 Interest Income 200,000 200,000 300,000 250,000 Total Gas Tax 2,923,825 2,976,458 3,076,458 2,922,128
TRAFFIC SAFETY
Traffic Safety Revenue 125,000 125,000 125,000 125,000 Interest Income 38,000 38,000 43,855 40,000
Total Traffic Safety 163,000 163,000 168,855 165,000
LIGHTING & LANDSCAPING MAINTENANCE DISTRICT
Special Assessments 530,000 530,000 530,000 530,000 Other Restricted Revenues 660,000 660,000 660,000 1,160,000 Total Lighting & Landscaping Maintenance
District 1,190,000 1,190,000 1,190,000 1,690,000
CITY AFFORDABLE HOUSING
City Affordable Housing Revenue 1,400,000 1,400,000 1,000,000 1,500,000 Interest Income 320,000 320,000 450,000 410,000 Total City Affordable Housing 1,720,000 1,720,000 1,450,000 1,910,000
CFD 98-02 LIGHTING & LANDSCAPING
Special Assessments 10,987,000 10,987,000 10,746,000 11,463,000 Interest Income 450,000 450,000 775,000 715,000 Other Miscellaneous Revenue - - 117,380 -
Total CFD 98-02 Lighting & Landscaping 11,437,000 11,437,000 11,638,380 12,178,000
SENIOR NUTRITION GRANT
Nutrition Grant 114,061 135,061 115,685 120,000 Donations 26,500 26,500 21,017 25,720
Other Restricted Revenues 171,000 171,000 171,000 171,000 Total Senior Nutrition Grant 311,561 332,561 307,702 316,720
CDBG 1,898,466 1,898,466 2,446,752 1,182,516
CENTER DR MAINTENANCE DISTRICT 30,000 30,000 33,500 33,200
CALHOME 113,000 113,000 - 46,000
CFD 2011-01 CONGESTION MANAGEMENT 1,482,000 1,482,000 1,498,000 1,623,000
PEG 180,000 180,000 198,000 192,000
ART IN PUBLIC PLACES 30,000 30,000 35,000 33,000
RMRA
Intergovernmental Revenue 2,518,679 2,599,952 2,599,952 2,493,246 Interest Income 200,000 200,000 250,000 234,000 Total RMRA 2,718,679 2,799,952 2,849,952 2,727,246
PERMANENT LOCAL HOUSING ALLOCATION 250,000 250,000 - -
SAN MARCOS SUCCESSOR HOUSING AGENCY 2,633,500 2,633,500 2,911,060 2,951,540
TOTAL SPECIAL REVENUE FUNDS $ 27,081,031 $ 27,235,937 $ 27,803,659 $ 27,970,350 131
City of San Marcos Introductory Section 19
Revenues - Overview by Fund and Type (continued)
Fiscal Year 2025-26
Fiscal Year 2026-27
Budget
Budget Category As Adopted As Amended Projected 6/30/26 City Council Approved
DEBT SERVICE FUND
LEASE REVENUE BONDS $ 580,000 $ 580,000 $ 593,500 $ 619,500
CAPITAL IMPROVEMENT PROJECTS FUNDS
PUBLIC FACILITIES FEES
Developer Fees 5,255,000 5,255,000 9,101,312 6,000,274 Interest Income 550,000 550,000 1,267,627 845,000 Total Public Facilities Fees 5,805,000 5,805,000 10,368,939 6,845,274
TRANSNET - STREETS 2,257,000 2,257,000 2,287,000 2,025,000
RTCIP 1,110,000 1,110,000 2,777,202 1,795,850
FIDUCIARY FUNDS
REDEVELOPMENT PROPERTY TAX TRUST FUND
Property Tax 19,161,072 19,161,072 19,161,072 20,291,490 Interest Income 1,100,010 1,100,010 1,555,964 567,516 Other Miscellaneous Revenue 3,023,028 3,023,028 - 3,023,608 Total Redevelopment Property Tax Trust
Fund 23,284,110 23,284,110 20,717,036 23,882,614
ENTERPRISE FUNDS
CREEKSIDE MARKETPLACE
Rental Income 5,643,132 5,643,132 5,643,132 5,667,680 Reimbursements 1,149,771 1,149,771 1,149,771 1,295,490 Interest Income 50,000 50,000 50,000 62,000
Other Miscellaneous Revenue 28,898 28,898 111,178 116,823 Total Creekside Marketplace 6,871,801 6,871,801 6,954,081 7,141,993
REAL PROPERTY MANAGEMENT
Rental Income 6,353,597 6,353,597 6,353,597 6,628,360 Reimbursements 964,207 964,207 1,017,207 842,081 Other Miscellaneous Revenue 375 375 5,575 3,578 Total Real Property Management 7,318,179 7,318,179 7,376,379 7,474,019
INTERNAL SERVICE FUNDS
VEHICLE & EQUIPMENT ACQUISITION/REPLACEMENT
Reimbursements 150,000 172,365 172,365 -
Annual Replacement/Rehab Transfers 2,790,199 3,744,199 3,744,199 3,900,592 Total Vehicle & Equipment Acquisition/
Replacement 2,940,199 3,916,564 3,916,564 3,900,592
CITY FACILITIES REPLACEMENT/REHABILITATION
Interest Income 130,000 130,000 96,000 90,000 Annual Replacement/Rehab Transfers 1,694,495 1,894,495 1,894,495 3,268,642 Total City Facilities Replacement/
Rehabilitation 1,824,495 2,024,495 1,990,495 3,358,642
CITY INFRASTRUCTURE REPLACEMENT/REHABILITATION
Interest Income 120,000 120,000 106,000 128,000 Annual Replacement/Rehab Transfers 3,294,000 3,294,000 3,294,000 1,779,303 Total City Infrastructure Replacement/
Rehabilitation 3,414,000 3,414,000 3,400,000 1,907,303
MEASURE Q FUND
Sales Tax 21,371,000 22,847,000 23,686,061 23,679,780 Total Measure Q Fund 21,371,000 22,847,000 23,686,061 23,679,780
TOTAL REVENUES - ALL FUNDS $ 202,245,560 $ 207,440,472 $ 212,827,299 $ 214,603,536 132
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133
General
Fund
134
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135
City of San Marcos General Fund 23
GENERAL FUND
Budget Summary
FY 2026-27 Budget
Budget Category
FY 2023-24
Actual
FY 2024-25
Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ 61,673,784 $ 63,621,513 $ 65,375,499 $ 67,393,145 Licenses & Permits 7,559,422 8,486,235 8,316,288 8,463,746 Intergovernmental 1,353,775 1,784,661 1,185,824 900,000 Charges for Services 13,311,441 15,193,711 16,095,751 15,770,828 Fines & Forfeitures 426,613 531,065 453,070 504,000 Use of Money & Property 1,456,695 1,747,445 3,359,200 2,909,200 Developer Fees 25,215 8,711 20,000 20,000 Miscellaneous Revenues 288,327 341,828 217,751 216,700 Other Financing Sources 4,425,603 3,533,129 5,933,000 7,825,000 TOTAL REVENUES 90,520,875 95,248,298 100,956,383 104,002,619
OPERATING EXPENDITURES
Salaries & Wages 27,131,286 29,452,733 33,797,222 34,707,987 Health Benefits 3,604,081 3,821,898 4,295,476 5,099,097 Retirement Benefits 9,872,210 10,917,424 11,153,443 11,976,025 Other Personnel Expenses 1,604,493 1,735,982 2,568,739 3,012,013 Contractual Services 37,858,507 36,194,255 37,284,636 37,807,281 Supplies & Services 3,171,232 2,917,075 2,642,859 2,746,954 Repair & Maintenance 1,060,324 851,546 521,390 504,401 Utilities 2,027,790 2,135,870 2,041,340 2,239,243 Capital Expenditures (Non CIP) 144,642 496,579 272,280 217,300 Debt Service 42,720 34,401 35,000 35,000
Other Operating Expenses 2,912,467 3,811,438 4,440,258 5,523,382 TOTAL OPERATING EXPENDITURES 89,429,752 92,369,203 99,052,643 103,868,683
CIP PROJECT EXPENDITURES - 12,600 - -
TOTAL EXPENDITURES 89,429,752 92,381,803 99,052,643 103,868,683
REVENUE OVER/(UNDER) EXPENDITURES 1,091,123 2,866,496 1,903,740 133,936
FUND BALANCE
Beginning Balance - July 1 49,539,971 50,463,875 57,636,391 59,726,131 Capital Project Adjustment (167,219) (3,854,789) - - Unanticipated One-Time Revenues/
(Expenses) - 8,160,809 186,000 -
Revenue Over/(Under) Expenditures 1,091,123 2,866,496 1,903,740 133,936 Ending Balance - June 30 50,463,875 57,636,391 59,726,131 59,860,067
RESERVED FUND BALANCE
Restricted Assets 7,937,527 9,191,874 9,191,874 9,191,872 Restricted for Capital Projects 356,498 11,454,011 8,454,011 12,393,202 Environmental Endowments 534,256 534,256 534,256 534,256 Catastrophic/Emergency Reserve 13,878,531 12,152,083 13,848,663 13,893,309 One-time Recurring Savings/Opportunity
Reserve 13,878,531 12,152,083 13,848,663 9,954,118 Economic Contingency/Pension Stabilization
Reserve 11,378,531 9,652,083 11,348,663 11,393,309 Pension Stabilization Reserves - Restricted Section
115* 2,500,000 2,500,000 2,500,000 2,500,000
Total Restricted Reserves 50,463,874 57,636,391 59,726,131 59,860,067
AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ -
*Reserves put into the Section 115 Pension Trust are part of the Economic Contingency/ Pension Stabilization Reserve. 136
24 General Fund City of San Marcos
GENERAL FUND
Expenditure Summary by Function
Fiscal Year 2025-26
Fiscal Year 2026-27
Budget
Function As Adopted As Amended Projected 6/30/26 City Council Approved Central Services $ 23,208,622 $ 23,277,461 $ 22,625,583 $ 25,962,284 Public Works 11,537,942 12,118,216 11,471,270 12,649,894 Development Services 7,263,527 7,891,816 6,915,102 8,204,682 Public Safety 50,420,873 52,430,304 52,250,520 50,244,165 Parks And Recreation 4,692,759 5,005,461 4,959,168 5,476,658 Other Financing Uses 831,000 831,000 831,000 1,331,000 TOTAL GENERAL FUND $ 97,954,723 $ 101,554,258 $ 99,052,643 $ 103,868,683 Total General Fund Expenditures Fiscal Year 2026-27 (by Function) Central Services
Central Services
25.0%
25.0%
Central Services
25.0%
Public Works
Public Works
12.2%
12.2%
Public Works
12.2%
Development Services
Development Services
7.9%
7.9%
Development Services
7.9%
Fire Services
Fire Services
24.2%
24.2%
Fire Services
24.2%
Law Enforcement
Law Enforcement
24.1%
24.1%
Law Enforcement
24.1%
Parks and Recreation
Parks and Recreation
5.3%
5.3%
Parks and Recreation
5.3%
Other Financing Uses
Other Financing Uses
1.3%
1.3%
Other Financing Uses
1.3%
137
City of San Marcos General Fund 25
GENERAL FUND
Expenditure Summary by Type
FY 2026-27 Budget
Expenditure Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 27,131,286 $ 29,452,733 $ 33,797,222 $ 34,707,987 Health Benefits 3,604,081 3,821,898 4,295,476 5,099,097 Retirement Benefits 9,872,210 10,917,424 11,153,443 11,976,025 Other Personnel Expenses 1,604,493 1,735,982 2,568,739 3,012,013 Personnel Services Subtotal 42,212,070 45,928,037 51,814,880 54,795,122
Operating Expenses
Contractual Services 37,858,508 36,194,255 37,284,636 37,807,281 Supplies & Services 3,171,234 2,917,075 2,642,859 2,746,954 Repair & Maintenance 1,060,324 851,546 521,390 504,401 Utilities 2,027,790 2,135,870 2,041,340 2,239,243 Capital Expenditures (Non CIP) 144,642 496,579 272,280 217,300 Debt Service 42,720 34,401 35,000 35,000
Other Operating Expenses 2,912,464 3,811,440 4,440,258 5,523,382 Operating Expenses Subtotal 47,217,682 46,441,166 47,237,763 49,073,561
TOTAL OPERATING EXPENDITURES $ 89,429,752 $ 92,369,203 $ 99,052,643 $ 103,868,683 138
26 General Fund City of San Marcos
GENERAL FUND
Revenue Summary by Type
Fiscal Year 2025-26
Fiscal Year 2026-27
Budget
Budget Category As Adopted As Amended Projected 6/30/26 City Council Approved Taxes & Special Assessments $ 65,623,097 $ 65,688,414 $ 65,375,499 $ 67,393,145 Licenses & Permits 7,892,963 8,394,738 8,316,288 8,463,746 Intergovernmental 1,034,500 1,227,166 1,185,824 900,000 Charges For Services 14,691,685 15,839,798 16,095,751 15,770,828 Fines & Forfeitures 492,000 436,770 453,070 504,000 Use Of Money & Property 1,513,500 3,006,500 3,359,200 2,909,200 Developer Fees 20,000 20,000 20,000 20,000
Miscellaneous Revenues 229,200 229,200 217,751 216,700 Other Financing Sources 6,891,800 5,933,800 5,933,000 7,825,000 TOTAL GENERAL FUND $ 98,388,745 $ 100,776,386 $ 100,956,383 $ 104,002,619 Total General Fund Revenues Fiscal Year 2026-27
Taxes & Special Assessments
Taxes & Special Assessments
64.8%
64.8%
Taxes & Special Assessments
64.8%
Licenses & Permits
Licenses & Permits
8.1%
8.1%
Licenses & Permits
8.1%
Charges for Services
Charges for Services
15.2%
15.2%
Charges for Services
15.2%
Use of Money & Property
Use of Money & Property
2.8%
2.8%
Use of Money & Property
2.8%
Other Revenues
Other Revenues
9.1%
9.1%
Other Revenues
9.1%
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 2026-27 Sales Tax
Sales Tax
32.0%
32.0%
Sales Tax
32.0%
Property Tax
Property Tax
53.1%
53.1%
Property Tax
53.1%
Special Assessments
Special Assessments
12.0%
12.0%
Special Assessments
12.0%
Transient Occupancy Tax
Transient Occupancy Tax
2.9%
2.9%
Transient Occupancy Tax
2.9%
139
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
140
28 General Fund City of San Marcos
CITY COUNCIL - #101212
Summary of Department Resources
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 76,659 $ 77,715 $ 76,660 $ 81,020 Health Benefits 43,775 41,542 36,400 25,851
Retirement Benefits 6,040 4,688 4,552 4,261
Other Personnel Expenses 11,431 11,464 16,265 15,915 Personnel Services Subtotal 137,905 135,409 133,877 127,047
Operating Expenses
Contractual Services - - - -
Supplies & Services 99,530 116,128 123,000 123,000 Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 6,352 13,486 20,400 22,000 Operating Expenses Subtotal 105,882 129,614 143,400 145,000
TOTAL EXPENDITURES 243,787 265,023 277,277 272,047
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 $ 243,787 $ 265,023 $ 277,277 $ 272,047
Council Members 5.00
141
City of San Marcos General Fund 29
CITY COUNCIL - #101212
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 63,020
511007 Auto Allowance 18,000
512001 Medicare 915
512004 Health Insurance 25,851
512010 PERS 4,261
512013 EBAP 15,000
532001 Memberships & Subscriptions 123,000
581000 Travel & Training 12,000
581031 Community Event Support 10,000
Totals $ 272,047
142
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143
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 Central Services function also encompasses the divisions of Community Services, 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 Department Public Works
Director
Administrative
Services Director
Director of Housing
and Neighborhood
Services
Director of LEAN
Government
144
32 General Fund City of San Marcos
Administration- 10110X
Summary of Department Resources
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 1,119,553 $ 892,477 $ 1,350,829 $ 1,687,816 Health Benefits 99,123 95,653 163,000 192,843 Retirement Benefits 6,611,421 7,792,547 7,533,681 113,489 Other Personnel Expenses 82,076 84,562 171,114 153,989 Personnel Services Subtotal 7,912,173 8,865,239 9,218,624 2,148,137
Operating Expenses
Contractual Services 1,404,553 1,476,573 1,461,182 1,454,468 Supplies & Services 178,984 212,412 97,853 169,344 Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service 42,720 34,401 35,000 -
Other Operating Expenses 122,900 32,720 38,823 54,084 Operating Expenses Subtotal 1,749,157 1,756,106 1,632,858 1,677,896
TOTAL EXPENDITURES 9,661,330 10,621,345 10,851,482 3,826,033
REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits 150 175 200 200
Intergovernmental 30,000 222,856 - -
Charges for Services 101,840 109,567 87,500 95,000 Fines & Forfeitures 306,815 405,913 356,770 399,000 Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
TOTAL REVENUES 438,805 738,511 444,470 494,200
NET GENERAL FUND COST $ 9,222,525 $ 9,882,834 $ 10,407,012 $ 3,331,833
Allocation of Full Time Positions:
Departmental - Administration* 7.10
Affordable Housing Fund 0.30
CDBG 0.55
PLHA 0.10
Successor Housing Agency 3.45
Public Facilities Fees 0.05
Redevelopment Property Tax Trust Fund 0.45
AUTHORIZED FULL TIME POSITIONS 12.00
*Full-time positions include departments of: City Manager’s Office, Community Services, Communication & Engagement and Economic Development & Public Affiars.
145
City of San Marcos General Fund 33
CITY MANAGER’S OFFICE - #101101
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 825,216
511001 Overtime 1,500
511004 Vacation Payoff 6,338
511005 Sick Leave Payoff 28,209
511006 Stipends 1,755
511007 Auto Allowance 9,266
511009 Bilingual Pay 1,200
512000 Social Security 33,745
512001 Medicare 12,494
512004 Health Insurance 78,827
512010 PERS 65,249
512013 EBAP 8,850
512015 RHS 12,518
512021 Deferred Compensation Retirement Plan 16,539 521002 Other Contract Services 225,000
532001 Memberships & Subscriptions 5,000
581000 Travel & Training 18,400
521006 Administrative Fees 8,000
Totals $ 1,358,106
146
34 General Fund City of San Marcos
COMMUNITY SERVICES - #101102
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 18,520
511006 Stipends 90
511100 Salary & Wages (Part-Time) 95,600
512000 Social Security 1,205
512001 Medicare 282
512004 Health Insurance 5,030
512010 PERS 1,608
512012 PARS 1,786
512013 EBAP 450
512021 Deferred Compensation Retirement Plan 372 521002 Other Contract Services 385,500
521005 Animal Control Services 665,868
521012 Contract Maintenance Services 4,550
531000 Office Supplies 15,000
531002 Postage 50,000
532000 Printing & Duplicating 35,000
532001 Memberships & Subscriptions 250
532008 Parking Citation Surcharge 60,000
581031 Community Event Support 10,000
Totals $ 1,351,111
147
City of San Marcos General Fund 35
COMMUNICATION & ENGAGEMENT - #101105
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 222,982
511006 Stipends 1,500
511007 Auto Allowance 4,752
511009 Bilingual Pay 1,800
511100 Salary & Wages (Part-Time) 94,200
512000 Social Security 14,682
512001 Medicare 3,434
512004 Health Insurance 50,823
512010 PERS 19,551
512013 EBAP 6,000
512021 Deferred Compensation Retirement Plan 4,526 521002 Other Contract Services 61,000
521012 Contract Maintenance Services 4,550
532001 Memberships & Subscriptions 1,110
581000 Travel & Training 12,500
Totals $ 503,410
148
36 General Fund City of San Marcos
ECONOMIC DEVELOPMENT & PUBLIC AFFAIRS - #101106
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 364,061
511005 Sick Leave Payoff 5,175
511006 Stipends 900
511007 Auto Allowance 4,752
512000 Social Security 20,038
512001 Medicare 5,554
512004 Health Insurance 58,163
512010 PERS 25,295
512013 EBAP 6,000
512021 Deferred Compensation Retirement Plan 7,300 521002 Other Contract Services 100,000
532001 Memberships & Subscriptions 2,984
581000 Travel & Training 13,184
Totals $ 613,406
149
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:
150
38 General Fund City of San Marcos
CITY ATTORNEY - #101313
Summary of Department Resources
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ - $ - $ - $ -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Personnel Services Subtotal - - - -
Operating Expenses
Contractual Services 844,657 890,227 885,000 920,000 Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - - -
Operating Expenses Subtotal 844,657 890,227 885,000 920,000
TOTAL EXPENDITURES 844,657 890,227 885,000 920,000
REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
TOTAL REVENUES - - - -
NET GENERAL FUND COST $ 844,657 $ 890,227 $ 885,000 $ 920,000 151
City of San Marcos General Fund 39
CITY ATTORNEY - #101313
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521000 City Attorney Services $ 915,000
521002 Other Contract Services 5,000
Totals $ 920,000
152
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153
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
(3 Full-time)
(4 Part-time) (1 Full-time)
DEPARTMENTAL STRUCTURE:
Clerk Operations Legislative Affairs
154
42 General Fund City of San Marcos
CITY CLERK - #101414
Summary of Department Resources
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 279,123 $ 448,821 $ 544,777 $ 643,831 Health Benefits 25,303 34,482 47,039 50,939
Retirement Benefits 22,285 33,111 35,716 40,901 Other Personnel Expenses 16,498 32,198 53,212 58,811 Personnel Services Subtotal 343,209 548,612 680,744 794,482
Operating Expenses
Contractual Services 43,136 38,860 45,325 59,325 Supplies & Services 34,880 45,437 38,125 38,997 Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 1,452 149,978 60,600 188,125 Operating Expenses Subtotal 79,468 234,275 144,050 286,447
TOTAL EXPENDITURES 422,677 782,887 824,794 1,080,929
REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - 6,000 - 6,000
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
TOTAL REVENUES - 6,000 - 6,000
NET GENERAL FUND COST $ 422,677 $ 776,887 $ 824,794 $ 1,074,929
Allocation of Full Time Positions:
Departmental - City Clerk 4.00
AUTHORIZED FULL TIME POSITIONS 4.00
155
City of San Marcos General Fund 43
CITY CLERK - #101414
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 498,935
511001 Overtime 300
511004 Vacation Payoff 8,722
511005 Sick Leave Payoff 10,622
511006 Stipends 900
511007 Auto Allowance 4,752
511009 Bilingual Pay 3,600
511100 Salary & Wages (Part-Time) 116,000
512000 Social Security 29,053
512001 Medicare 7,689
512004 Health Insurance 50,939
512010 PERS 40,901
512013 EBAP 12,000
512021 Deferred Compensation Retirement Plan 10,069 521002 Other Contract Services 59,325
531000 Office Supplies 2,300
532001 Memberships & Subscriptions 1,697
532002 Legal & Other Advertising 35,000
581000 Travel & Training 9,525
581001 Intergovernmental Support Accounting 54,000 581005 General Election Expenses 115,000
581008 Community Promotion 9,600
Totals $ 1,080,929
156
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157
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
(1 Full-time)
DEPARTMENTAL STRUCTURE:
(5 Full-time)
(1 Part-time)
HR/Risk Payroll
158
46 General Fund City of San Marcos
HUMAN RESOURCES/RISK MANAGEMENT - #101616
Summary of Department Resources
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 755,734 $ 846,593 $ 662,049 $ 766,045 Health Benefits 136,537 123,650 94,228 129,402 Retirement Benefits* 90,440 71,172 49,290 8,200,060 Other Personnel Expenses 80,865 69,268 79,789 176,169 Personnel Services Subtotal 1,063,576 1,110,683 885,356 9,271,676
Operating Expenses
Contractual Services 2,101,786 2,161,742 2,043,270 2,121,844 Supplies & Services 80,985 73,420 81,322 83,695 Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) 540 1,362 2,000 2,000 Debt Service - - - -
Other Operating Expenses 890,387 924,863 1,157,650 1,280,941 Operating Expenses Subtotal 3,073,698 3,161,387 3,284,242 3,488,480
TOTAL EXPENDITURES 4,137,274 4,272,070 4,169,598 12,760,156
REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services 17,550 4,570 9,131 3,000 Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 250 - - -
Other Financing Sources - - - -
TOTAL REVENUES 17,800 4,570 9,131 3,000
NET GENERAL FUND COST $ 4,119,474 $ 4,267,500 $ 4,160,467 $ 12,757,156
Allocation of Full Time Positions:
Departmental - Human Resources/Risk Management 5.50 AUTHORIZED FULL TIME POSITIONS 5.50
*As of FY 2026-27, the City’s CalPers Unfunded Accrued Liability (UAL) moved from the City Manager Budget to Human Resources/ Risk Management 159
City of San Marcos General Fund 47
HUMAN RESOURCES/RISK MANAGEMENT - #101616
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 716,905
511001 Overtime 2,500
511004 Vacation Payoff 7,565
511005 Sick Leave Payoff 11,288
511006 Stipends 1,950
511007 Auto Allowance 2,376
511009 Bilingual Pay 1,800
511100 Salary & Wages (Part-Time) 21,661
512000 Social Security 44,324
512001 Medicare 10,932
512003 Unemployment Insurance 46,800
512004 Health Insurance 129,402
512006 Workers Compensation 886,500
512008 Disability 244,641
512009 Disability-Fire 36,000
512010 PERS 61,599
512012 PARS 406
512013 EBAP 16,500
512017 Tuition Reimb Program 90,000
512019 PERS Replacement Benefit Contribution 330,000 512020 CalPERS UAL Payment 7,808,055
512021 Deferred Compensation Retirement Plan 14,413 521002 Other Contract Services 265,700
521003 Insurance/Liability 1,856,144
531000 Office Supplies 2,700
532001 Memberships & Subscriptions 995
532006 Job Advertising & Testing 80,000
561000 Capital Equipment 2,000
581000 Travel & Training 50,000
581045 Employee Relations 17,000
Totals $ 12,760,156
160
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161
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
(2 Full-time)(4 Full-time)
(1 Part-time)
DEPARTMENTAL STRUCTURE:
(4 Full-time)(5 Full-time)
Budget &
Administration
Accounting &
Treasury
Contract &
Procurement Business License
162
50 General Fund City of San Marcos
FINANCE - #101717
Summary of Department Resources
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 849,525 $ 910,278 $ 1,125,478 $ 1,313,870 Health Benefits 173,443 166,078 185,000 244,937 Retirement Benefits 90,566 84,044 98,000 131,525 Other Personnel Expenses 76,632 84,557 122,290 180,538 Personnel Services Subtotal 1,190,166 1,244,957 1,530,768 1,870,870
Operating Expenses
Contractual Services 542,762 467,569 675,500 635,550 Supplies & Services 18,093 10,821 12,000 13,605 Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 1,422 24,796 5,000 6,000 Operating Expenses Subtotal 562,277 503,186 692,500 655,155
TOTAL EXPENDITURES 1,752,443 1,748,143 2,223,268 2,526,025
REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits 250,251 286,625 364,600 358,600 Intergovernmental - - - -
Charges for Services 670,885 685,192 720,500 699,000 Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 33 - - -
Other Financing Sources - - - -
TOTAL REVENUES 921,169 971,817 1,085,100 1,057,600
NET GENERAL FUND COST $ 831,274 $ 776,326 $ 1,138,168 $ 1,468,425
Allocation of Full Time Positions:
Departmental - Finance 10.89
CFD 98-02 1.20
CDBG 0.06
Successor Housing Agency 0.22
Public Facilities Fees 0.57
Transnet - Streets 0.91
Redevelopment Property Tax Trust Fund 0.15
Allocated to Capital Projects 1.00
AUTHORIZED FULL TIME POSITIONS 15.00
163
City of San Marcos General Fund 51
FINANCE - #101717
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 1,261,112
511004 Vacation Payoff 695
511005 Sick Leave Payoff 11,772
511006 Stipends 1,322
511007 Auto Allowance 4,253
511009 Bilingual Pay 4,716
511100 Salary & Wages (Part-Time) 30,000
512000 Social Security 92,428
512001 Medicare 22,633
512004 Health Insurance 244,937
512010 PERS 131,525
512013 EBAP 35,655
512021 Deferred Compensation Retirement Plan 29,822 521002 Other Contract Services 158,050
521007 Bond Service 11,500
521008 Bank Charges 185,000
521009 Auditing & Accounting Services 281,000
531000 Office Supplies 5,000
532000 Printing & Duplicating 4,000
532001 Memberships & Subscriptions 4,605
581000 Travel & Training 6,000
Totals $ 2,526,025
164
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165
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
(6 Full-time)
(2 Part-time)
DEPARTMENTAL STRUCTURE:
166
54 General Fund City of San Marcos
INFORMATION SYSTEMS - #101718
Summary of Department Resources
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 521,575 $ 628,652 $ 767,335 $ 891,457 Health Benefits 36,984 70,264 92,086 147,491
Retirement Benefits 44,505 47,293 46,419 59,851 Other Personnel Expenses 39,187 50,797 60,807 89,463 Personnel Services Subtotal 642,251 797,006 966,647 1,188,262
Operating Expenses
Contractual Services 850,396 497,315 534,901 993,356 Supplies & Services 14,929 18,219 18,104 16,764 Repair & Maintenance 3,427 - - -
Utilities 369,620 361,467 366,079 383,340
Capital Expenditures (Non CIP) 121,528 14,806 166,303 205,000 Debt Service - - - -
Other Operating Expenses 273,785 1,089,799 1,310,291 1,711,372 Operating Expenses Subtotal 1,633,685 1,981,607 2,395,678 3,309,832
TOTAL EXPENDITURES 2,275,936 2,778,613 3,362,325 4,498,094
REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services 4,409 382 50 -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 280 3,069 - -
Other Financing Sources - - - -
TOTAL REVENUES 4,689 3,451 50 -
NET GENERAL FUND COST $ 2,271,247 $ 2,775,162 $ 3,362,275 $ 4,498,094
Allocation of Full Time Positions:
Departmental - Information Systems 6.00
AUTHORIZED FULL TIME POSITIONS 6.00
167
City of San Marcos General Fund 55
INFORMATION SYSTEMS - #101718
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 732,239
511001 Overtime 2,000
511003 Comp Time Payoff 4,334
511004 Vacation Payoff 17,429
511005 Sick Leave Payoff 10,180
511006 Stipends 2,829
511007 Auto Allowance 2,376
511009 Bilingual Pay 2,700
511100 Salary & Wages (Part-Time) 117,370
512000 Social Security 45,500
512001 Medicare 11,207
512004 Health Insurance 147,491
512010 PERS 59,851
512013 EBAP 18,000
512021 Deferred Compensation Retirement Plan 14,756 521001 Consulting Services 168,000
521012 Contract Maintenance Services 825,356
531001 Computer Supplies 14,270
532001 Memberships & Subscriptions 2,494
553000 Telephone 383,340
561000 Capital Equipment 205,000
581000 Travel & Training 15,000
581024 Software 1,696,372
Totals $ 4,498,094
168
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169
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
170
58 General Fund City of San Marcos
REAL PROPERTY SERVICES - #102020
Summary of Department Resources
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 1,319 $ - $ - $ -
Health Benefits 96 - - -
Retirement Benefits 192 - - -
Other Personnel Expenses 35 - - -
Personnel Services Subtotal 1,642 - - -
Operating Expenses
Contractual Services 150,281 130,270 20,777 70,000 Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 18,727 19,168 11,062 9,000 Operating Expenses Subtotal 169,008 149,438 31,839 79,000
TOTAL EXPENDITURES 170,650 149,438 31,839 79,000
REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 48,555 28,300 19,200 19,200 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
TOTAL REVENUES 48,555 28,300 19,200 19,200
NET GENERAL FUND COST $ 122,095 $ 121,138 $ 12,639 $ 59,800
Authorized Full Time Positions
Departmental - Real Property Services -
AUTHORIZED FULL TIME POSITIONS -
171
City of San Marcos General Fund 59
REAL PROPERTY SERVICES - #102020
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521001 Other Contract Services $ 10,000
521012 Contract Maintenance Services 60,000
581010 Property Taxes & Special Assessments 9,000 Totals $ 79,000
172
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173
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
(6 Full-time)
(2 Part-time) (28 Full-time) (28 Full-time)
(1 Part-time)
(4 Full-time)
(3 Part-time)
(5 Full-time)
(1 Part-time)
Administration Facilities Fleet Parks Streets
174
62 General Fund City of San Marcos
PUBLIC WORKS - 1030XX
Summary of Department Resources
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 3,650,247 $ 3,836,805 $ 4,635,352 $ 5,470,505 Health Benefits 720,888 779,535 907,550 1,031,019 Retirement Benefits 372,764 314,989 488,089 424,811 Other Personnel Expenses 339,835 363,564 597,389 670,628 Personnel Services Subtotal 5,083,734 5,294,893 6,628,380 7,596,963
Operating Expenses
Contractual Services 2,918,506 1,726,638 1,127,721 1,067,420 Supplies & Services 2,125,856 1,812,249 1,794,696 1,830,572 Repair & Maintenance 595,243 455,117 261,433 267,335 Utilities 1,603,292 1,707,203 1,564,500 1,776,000 Capital Expenditures (Non CIP) 204 470,899 - - Debt Service - - - -
Other Operating Expenses 32,494 45,115 94,540 111,604 Operating Expenses Subtotal 7,275,595 6,217,221 4,842,890 5,052,931
TOTAL EXPENDITURES 12,359,329 11,512,114 11,471,270 12,649,894
REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental 39,341 2,436 - -
Charges for Services 1,042,474 881,422 761,284 757,200 Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 2,750 5,845 1,072 -
Other Financing Sources 67,340 9,129 - -
TOTAL REVENUES 1,151,905 898,832 762,356 757,200
NET GENERAL FUND COST $ 11,207,424 $ 10,613,282 $ 10,708,914 $ 11,892,694
Allocation of Full Time Positions:
Departmental - Public Works 52.55
CFD 98-02 17.95
AUTHORIZED FULL TIME POSITIONS 70.50
175
City of San Marcos General Fund 63
PUBLIC WORKS/ADMINISTRATION - #103031
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 361,642
511004 Vacation Payoff 15,225
511005 Sick Leave Payoff 4,185
511006 Stipends 4,032
511007 Auto Allowance 3,564
511009 Bilingual Pay 2,790
512000 Social Security 21,917
512001 Medicare 5,622
512004 Health Insurance 28,759
512010 PERS 30,157
512013 EBAP 8,850
512021 Deferred Compensation Retirement Plan 7,358 521001 Consulting Services 85,000
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 8,200
Totals $ 729,101
176
64 General Fund City of San Marcos
PUBLIC WORKS/RIGHT-OF-WAY MAINTENANCE - #103032
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 2,185,076
511001 Overtime 80,000
511003 Comp Time Payoff 1,340
511004 Vacation Payoff 22,927
511005 Sick Leave Payoff 48,645
511006 Stipends 30,978
511007 Auto Allowance 1,901
511008 Uniform Allowance 6,241
511009 Bilingual Pay 18,450
511100 Salary & Wages (Part-Time) 24,705
512000 Social Security 144,730
512001 Medicare 33,903
512004 Health Insurance 447,377
512010 PERS 190,093
512013 EBAP 71,100
512015 RHS 6,030
512021 Deferred Compensation Retirement Plan 44,290 521001 Consulting Services 5,800
521002 Other Contract Services 30,000
521012 Contract Maintenance Services 57,600
521023 Uniform Rental & Maintenance Services 6,200 531009 Construction Materials 107,500
531010 Small Tools 8,500
531020 Uniform Expense 9,100
532001 Memberships & Subscriptions 650
532007 Household Hazardous Waste 12,000
532010 Equipment Rental 1,200
542005 Safety Equipment 11,350
544000 Sign Maintenance 3,000
552000 Water 5,000
581000 Travel & Training 25,902
Totals $ 3,641,588
177
City of San Marcos General Fund 65
PUBLIC WORKS/FLEET MAINTENANCE - #103033
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 656,564
511005 Sick Leave Payoff 4,396
511006 Stipends 6,860
511007 Auto Allowance 1,901
511008 Uniform Allowance 23,250
511009 Bilingual Pay 1,200
511100 Salary & Wages (Part-Time) 50,739
512000 Social Security 44,131
512001 Medicare 10,377
512004 Health Insurance 148,862
512010 PERS 55,245
512013 EBAP 19,200
512021 Deferred Compensation Retirement Plan 13,162 521002 Other Contract Services 6,500
521012 Contract Maintenance Services 112,900
521023 Uniform Rental & Maintenance Services 2,000 521024 Vehicle Rental & Maintenance Services 170,000 531005 Fuel & Lubricants 1,311,000
531010 Small Tools 37,500
531017 Expendable Materials 50,000
531020 Uniform Expense 2,450
532001 Memberships & Subscriptions 64,150
532007 Household Hazardous Waste 800
541000 Building Repair & Maintenance 3,000
542000 Heavy Equipment Repair 110,000
542001 Small Equipment Repair 22,000
542005 Safety Equipment 2,000
542006 Radio Equipment Repair 2,500
543000 Automotive Repair 14,000
543001 Tires 18,000
581000 Travel & Training 28,190
581004 Regulatory Certifications 18,885
Totals $ 3,011,762
178
66 General Fund City of San Marcos
PUBLIC WORKS/PARKS AND LANDSCAPE - #103035
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 1,483,664
511001 Overtime 20,000
511003 Comp Time Payoff 7,057
511004 Vacation Payoff 16,063
511005 Sick Leave Payoff 19,822
511006 Stipends 16,534
511007 Auto Allowance 713
511008 Uniform Allowance 4,328
511009 Bilingual Pay 11,640
511100 Salary & Wages (Part-Time) 26,993
512000 Social Security 98,147
512001 Medicare 22,955
512004 Health Insurance 348,187
512010 PERS 125,771
512013 EBAP 49,650
512015 RHS 2,238
512021 Deferred Compensation Retirement Plan 29,966 521001 Consulting Services 35,500
521012 Contract Maintenance Services 197,320
521023 Uniform Rental & Maintenance Services 5,100 531009 Construction Materials 96,188
531020 Uniform Expense 8,400
532001 Memberships & Subscriptions 870
532010 Equipment Rental 1,989
541000 Building Repair & Maintenance 6,000
542005 Safety Equipment 5,000
544000 Sign Maintenance 3,375
544005 Irrigation Systems 33,750
551000 Electric & Gas 458,000
552000 Water 488,000
581000 Travel & Training 13,279
Totals $ 3,636,499
179
City of San Marcos General Fund 67
PUBLIC WORKS/FACILITIES MAINTENANCE - #103036
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 274,272
511004 Vacation Payoff 1,665
511005 Sick Leave Payoff 4,610
511006 Stipends 4,950
511007 Auto Allowance 713
511008 Uniform Allowance 579
511009 Bilingual Pay 1,260
511100 Salary & Wages (Part-Time) 19,031
512000 Social Security 18,290
512001 Medicare 4,278
512004 Health Insurance 57,834
512010 PERS 23,545
512013 EBAP 8,850
512021 Deferred Compensation Retirement Plan 5,584 521001 Consulting Services 40,000
521012 Contract Maintenance Services 309,500
521023 Uniform Rental & Maintenance Services 4,000 531010 Small Tools 5,000
531020 Uniform Expense 1,125
532001 Memberships & Subscriptions 650
532010 Equipment Rental 1,000
542005 Safety Equipment 2,060
551000 Electric & Gas 775,000
552000 Water 50,000
581000 Travel & Training 2,608
581004 Regulatory Certifications 14,540
Totals $ 1,630,944
180
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181
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
(6 Full-time)
(5 Part-time)
(10 Full-time)
(1 Part-time)
(2 Full-time)
(2 Part-time) (2 Full-time) (16 Full-time)
(2 Part-time)
EngineeringGISPlanning Watershed
182
70 General Fund City of San Marcos
DEVELOPMENT SERVICES - 1040XX
Summary of Department Resources
FY 2025-26 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 3,616,818 $ 4,027,999 $ 3,706,664 $ 4,773,797 Health Benefits 455,381 516,895 495,617 646,365 Retirement Benefits 370,291 333,510 307,959 389,438 Other Personnel Expenses 307,002 350,327 488,473 563,354 Personnel Services Subtotal 4,749,492 5,228,731 4,998,713 6,372,954
Operating Expenses
Contractual Services 2,594,602 2,353,177 1,241,713 1,226,167 Supplies & Services 24,807 18,345 34,113 30,890 Repair & Maintenance 2,840 2,104 2,609 3,510
Utilities - - - -
Capital Expenditures (Non CIP) - - 31,807 -
Debt Service - - - -
Other Operating Expenses 451,133 388,894 606,147 571,161 Operating Expenses Subtotal 3,073,382 2,762,520 1,916,389 1,831,728
TOTAL EXPENDITURES 7,822,874 7,991,251 6,915,102 8,204,682
REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits 1,280,337 2,307,700 500,500 465,000 Intergovernmental 13,219 13,663 83,478 -
Charges for Services 1,725,902 2,213,905 2,024,268 1,562,052 Fines & Forfeitures 81,250 46,200 1,300 -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 4,468 5,833 - -
Other Financing Sources - - - -
TOTAL REVENUES 3,105,176 4,587,301 2,609,546 2,027,052
NET GENERAL FUND COST* $ 4,717,698 $ 3,403,950 $ 4,305,556 $ 6,177,630
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 183
City of San Marcos General Fund 71
DEVELOPMENT SERVICES/ADMINISTRATION - #104044
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 901,876
511001 Overtime 1,200
511004 Vacation Payoff 13,564
511005 Sick Leave Payoff 26,373
511006 Stipends 3,195
511007 Auto Allowance 4,277
511100 Salary & Wages (Part-Time) 109,300
512000 Social Security 53,539
512001 Medicare 13,740
512004 Health Insurance 148,930
512010 PERS 76,368
512013 EBAP 20,700
512021 Deferred Compensation Retirement Plan 18,091 521001 Consulting Services 104,000
521002 Other Contract Services 124,067
531000 Office Supplies 6,000
531010 Small Tools 3,400
532000 Printing & Duplicating 2,500
532001 Memberships & Subscriptions 1,200
532011 Recording Fees 7,000
581000 Travel & Training 7,670
581024 Software 29,000
Totals $ 1,675,990
184
72 General Fund City of San Marcos
DEVELOPMENT SERVICES/WATERSHED PROGRAM MANAGEMENT -
#104003
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 258,571
511001 Overtime 1,000
511004 Vacation Payoff 8,993
511005 Sick Leave Payoff 5,321
511009 Bilingual Pay 1,200
511100 Salary & Wages (Part-Time) 29,000
512000 Social Security 16,800
512001 Medicare 3,929
512004 Health Insurance 33,332
512010 PERS 21,271
512013 EBAP 6,000
512021 Deferred Compensation Retirement Plan 5,195 521001 Consulting Services 270,800
521002 Other Contract Services 41,000
531010 Small Tools 925
531020 Uniform Expense 275
581000 Travel & Training 7,730
581011 Recycling Expenditures 13,478
581028 NPDES Programs 452,937
Totals $ 1,177,757
185
City of San Marcos General Fund 73
DEVELOPMENT SERVICES/PLANNING - #104041
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 1,220,979
511001 Overtime 627
511004 Vacation Payoff 25,163
511005 Sick Leave Payoff 3,156
511006 Stipends 3,575
511007 Auto Allowance 9,504
511009 Bilingual Pay 3,600
512000 Social Security 77,270
512001 Medicare 18,694
512004 Health Insurance 132,875
512010 PERS 100,926
512013 EBAP 27,000
512021 Deferred Compensation Retirement Plan 24,563 521001 Consulting Services 124,800
521017 Commissioner Services 16,150
521019 Environmental Permit Filing Fee 250
532001 Memberships & Subscriptions 2,700
581000 Travel & Training 24,921
Totals $ 1,816,753
186
74 General Fund City of San Marcos
DEVELOPMENT SERVICES/ENGINEERING - LAND DEVELOPMENT- #104043 Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 1,224,276
511001 Overtime 3,400
511004 Vacation Payoff 20,737
511005 Sick Leave Payoff 30,321
511006 Stipends 4,623
511007 Auto Allowance 4,514
511008 Uniform Allowance 275
511009 Bilingual Pay 1,200
511100 Salary & Wages (Part-Time) 47,920
512000 Social Security 74,158
512001 Medicare 18,580
512004 Health Insurance 146,893
512010 PERS 99,479
512013 EBAP 23,850
512015 RHS 3,330
512021 Deferred Compensation Retirement Plan 24,564 521001 Consulting Services 436,500
532001 Memberships & Subscriptions 2,220
542005 Safety Equipment 1,480
581000 Travel & Training 14,895
Totals $ 2,183,215
187
City of San Marcos General Fund 75
DEVELOPMENT SERVICES/TRAFFIC ENGINEERING - #104045
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 226,655
511006 Stipends 845
512000 Social Security 14,118
512001 Medicare 3,430
512004 Health Insurance 21,736
512010 PERS 18,590
512013 EBAP 4,500
512021 Deferred Compensation Retirement Plan 4,550 521001 Consulting Services 40,000
521017 Commissioner Services 3,600
532001 Memberships & Subscriptions 1,560
542005 Safety Equipment 550
581000 Travel & Training 6,000
581024 Software 700
Totals $ 346,834
188
76 General Fund City of San Marcos
DEVELOPMENT SERVICES/CIP & CONSTRUCTION ENGINEERING- #104046 Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 566,855
511001 Overtime 3,240
511006 Stipends 4,637
511008 Uniform Allowance 825
511009 Bilingual Pay 3,000
512000 Social Security 54,728
512001 Medicare 13,207
512004 Health Insurance 162,599
512010 PERS 72,804
512013 EBAP 18,000
512015 RHS 3,330
512021 Deferred Compensation Retirement Plan 17,488 521001 Consulting Services 65,000
531010 Small Tools 1,100
531020 Uniform Expense 570
532001 Memberships & Subscriptions 1,440
542005 Safety Equipment 1,480
581000 Travel & Training 13,830
Totals $ 1,004,133
189
City of San Marcos General Fund 77
PUBLIC SAFETY FUNCTION
Budget Summary
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ 19,136,870 $ 20,187,302 $ 21,065,373 $ 21,523,882 Licenses & Permits 10,756 15,412 1,437,900 1,477,000 Intergovernmental 970,496 1,298,558 860,578 680,000 Charges for Services 6,898,111 8,398,557 9,649,200 9,543,200 Fines & Forfeitures - - 50,000 60,000
Developer Fees 13,627 2,395 10,000 10,000 Miscellaneous Revenues 13,551 36,859 24,000 24,500 TOTAL REVENUES 27,043,411 29,939,083 33,097,051 33,318,582
OPERATING EXPENDITURES
Salaries & Wages 13,600,792 15,392,275 18,534,486 16,323,454 Health Benefits 1,646,754 1,718,440 1,987,946 2,290,119 Retirement Benefits 2,084,224 2,087,788 2,433,168 2,440,677 Other Personnel Expenses 509,606 544,245 799,203 883,463 Contractual Services 25,336,557 25,458,088 27,637,785 27,586,621 Supplies & Services 335,250 346,697 139,128 150,057 Repair & Maintenance 447,735 390,274 253,448 227,456 Utilities 51,904 62,283 105,261 74,903
Capital Expenditures (Non CIP) 14,887 9,383 72,170 10,300 Other Operating Expenses 254,329 266,897 287,925 257,115 TOTAL OPERATING EXPENDITURES 44,282,038 46,276,370 52,250,520 50,244,165
REVENUE OVER/(UNDER) EXPENDITURES $ (17,238,627) $ (16,337,287) $ (19,153,469) $ (16,925,583) 190
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191
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)
(2 Part-time)
EMS & Operations
(1 Full-time)(10 Full-time)
(2 Part-time)
Administration Emergency
Preparedness
(76 Full-time)
(30 Part-time)
192
80 General Fund City of San Marcos
FIRE - #1050XX
Summary of Department Resources
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 13,600,792 $ 15,392,275 $ 18,534,486 $ 16,323,454 Health Benefits 1,646,754 1,718,440 1,987,946 2,290,119 Retirement Benefits 2,084,224 2,087,788 2,433,168 2,440,677 Other Personnel Expenses 509,606 544,245 799,203 883,463 Personnel Services Subtotal 17,841,376 19,742,748 23,754,803 21,937,713
Operating Expenses
Contractual Services 2,020,143 1,298,196 2,619,285 2,593,021 Supplies & Services 335,250 346,697 139,128 150,057 Repair & Maintenance 407,265 348,502 209,448 183,456 Utilities 51,904 62,283 105,261 74,903
Capital Expenditures (Non CIP) 14,887 8,338 72,170 10,300 Debt Service - - - -
Other Operating Expenses 250,700 258,811 267,925 237,115 Operating Expenses Subtotal 3,080,149 2,322,827 3,413,217 3,248,852
TOTAL EXPENDITURES 20,921,525 22,065,575 27,168,020 25,186,565
REVENUES
Taxes & Special Assessments 15,422,750 16,299,024 17,041,373 17,374,882 Licenses & Permits 2,915 3,175 1,415,900 1,457,000 Intergovernmental 691,504 974,250 520,578 350,000 Charges for Services 6,320,175 7,851,288 9,099,200 8,993,200 Fines & Forfeitures - - 50,000 60,000
Use of Money & Property - - - -
Developer Fees 13,627 2,395 10,000 10,000
Miscellaneous Revenues 13,551 36,859 24,000 24,500 Other Financing Sources - - - -
TOTAL REVENUES 22,464,522 25,166,991 28,161,051 28,269,582
NET GENERAL FUND COST* $ (1,542,997) $ (3,101,416) $ (993,031) $ (3,083,017)
Allocation of Full Time Positions:
Departmental - Fire 101.80
CFD 98-02 0.10
Successor Housing Agency 0.10
AUTHORIZED FULL TIME POSITIONS 102.00
*As of FY 2026, the Building Division moved from Development Services to the Fire Department 193
City of San Marcos General Fund 81
FIRE/BUILDING - #105052
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 1,074,878
511001 Overtime 3,000
511004 Vacation Payoff 2,268
511005 Sick Leave Payoff 7,727
511006 Stipends 6,373
511008 Uniform Allowance 1,125
511009 Bilingual Pay 7,050
511100 Salary & Wages (Part-Time) 110,000
512000 Social Security 67,538
512001 Medicare 16,491
512004 Health Insurance 258,401
512010 PERS 89,004
512011 PERS-Fire 9,006
512013 EBAP 30,300
512021 Deferred Compensation Retirement Plan 20,761 521002 Other Contract Services 1,192,000
531000 Office Supplies 1,000
531001 Computer Supplies 1,000
531010 Small Tools 1,500
531020 Uniform Expense 4,900
532000 Printing & Duplicating 600
532001 Memberships & Subscriptions 5,500
581000 Travel & Training 9,000
Totals $ 2,919,422
194
82 General Fund City of San Marcos
FIRE/ADMINISTRATION - #105053
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 1,701,295
511004 Vacation Payoff 10,350
511005 Sick Leave Payoff 55,925
511006 Stipends 83,368
511008 Uniform Allowance 9,900
511009 Bilingual Pay 1,080
511100 Salary & Wages (Part-Time) 24,000
512000 Social Security 13,309
512001 Medicare 26,466
512004 Health Insurance 221,430
512010 PERS 17,052
512011 PERS-Fire 371,444
512013 EBAP 25,500
512021 Deferred Compensation Retirement Plan 4,097 521002 Other Contract Services 4,400
531000 Office Supplies 4,700
531001 Computer Supplies 2,000
531017 Expendable Materials 4,500
532000 Printing & Duplicating 2,200
532001 Memberships & Subscriptions 2,383
553000 Telephone 5,706
581000 Travel & Training 30,580
581002 Manager’s Discretionary 2,100
581003 Licenses & Certificates 140
581035 Volunteer Services 3,605
581047 Recruitment Activities 34,800
Totals $ 2,662,330
195
City of San Marcos General Fund 83
FIRE/EMERGENCY PREPAREDNESS - #105054
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 156,607
511006 Stipends 1,566
512000 Social Security 10,189
512001 Medicare 2,383
512004 Health Insurance 24,629
512010 PERS 13,666
512013 EBAP 3,000
512021 Deferred Compensation Retirement Plan 3,163 521002 Other Contract Services 5,500
531000 Office Supplies 550
531001 Computer Supplies 793
531017 Expendable Materials 1,844
532001 Memberships & Subscriptions 362
553000 Telephone 11,185
581000 Travel & Training 2,400
Totals $ 237,837
196
84 General Fund City of San Marcos
FIRE/EMERGENCY MEDICAL SERVICES - #105055
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 3,030,341
511004 Vacation Payoff 2,371
511005 Sick Leave Payoff 18,926
511006 Stipends 78,556
511008 Uniform Allowance 28,450
511009 Bilingual Pay 8,640
511100 Salary & Wages (Part-Time) 444,000
512000 Social Security 95,236
512001 Medicare 47,248
512004 Health Insurance 520,045
512010 PERS 129,004
512011 PERS-Fire 254,835
512013 EBAP 87,300
512016 RHS-Fire 14,266
512021 Deferred Compensation Retirement Plan 29,009 521010 Central Dispatch Services 76,679
531011 Medical Supplies 28,600
531017 Expendable Materials 2,725
531020 Uniform Expense 12,000
532001 Memberships & Subscriptions 375
544006 RCS-800 MHz System 15,006
553000 Telephone 18,472
561000 Capital Equipment 10,300
581000 Travel & Training 8,490
581003 Licenses & Certificates 19,909
Totals $ 4,980,783
197
City of San Marcos General Fund 85
FIRE/OPERATIONS - #105056
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 7,013,776
511001 Overtime 900,000
511004 Vacation Payoff 48,527
511005 Sick Leave Payoff 176,687
511006 Stipends 509,326
511008 Uniform Allowance 78,650
511009 Bilingual Pay 2,880
512001 Medicare 112,372
512004 Health Insurance 1,183,689
512011 PERS-Fire 1,484,333
512013 EBAP 145,200
512016 RHS-Fire 66,839
521002 Other Contract Services 185,000
521006 Administrative Fees 6,500
521010 Central Dispatch Services 1,106,717
531000 Office Supplies 2,000
531001 Computer Supplies 500
531004 Janitorial Services 10,492
531005 Fuel & Lubricants 8,000
531010 Small Tools 3,100
531017 Expendable Materials 24,460
532009 Mapping 2,060
532020 Tactical Medic Response 6,500
541001 Fire Stations & Facilities 21,713
542001 Small Equipment Repair 17,286
542005 Safety Equipment 20,197
542006 Radio Equipment Repair 12,467
542007 Fire Equipment 22,324
544006 RCS-800 MHz System 54,370
544007 Breathing Apparatus 20,093
553000 Telephone 24,626
581000 Travel & Training 114,425
Totals $ 13,385,109
198
86 General Fund City of San Marcos
FIRE/PREVENTION - #105057
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 629,242
511004 Vacation Payoff 4,167
511005 Sick Leave Payoff 12,051
511006 Stipends 6,857
511008 Uniform Allowance 3,495
511100 Salary & Wages (Part-Time) 70,000
512000 Social Security 29,913
512001 Medicare 9,603
512004 Health Insurance 81,925
512010 PERS 38,561
512011 PERS-Fire 33,772
512013 EBAP 14,100
512021 Deferred Compensation Retirement Plan 9,180 521002 Other Contract Services 16,225
531017 Expendable Materials 10,408
532001 Memberships & Subscriptions 5,005
553000 Telephone 14,914
581000 Travel & Training 6,516
581046 Community & Media Relations 5,150
Totals $ 1,001,084
199
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:
200
88 General Fund City of San Marcos
LAW ENFORCEMENT - #105252
Summary of Department Resources
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ - $ - $ - $ -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Personnel Services Subtotal - - - -
Operating Expenses
Contractual Services 23,316,414 24,159,892 25,018,500 24,993,600 Supplies & Services - - - -
Repair & Maintenance 40,470 41,772 44,000 44,000 Utilities - - - -
Capital Expenditures (Non CIP) - 1,045 - -
Debt Service - - - -
Other Operating Expenses 3,629 8,086 20,000 20,000 Operating Expenses Subtotal 23,360,513 24,210,795 25,082,500 25,057,600
TOTAL EXPENDITURES 23,360,513 24,210,795 25,082,500 25,057,600
REVENUES
Taxes & Special Assessments 3,714,120 3,888,278 4,024,000 4,149,000 Licenses & Permits 7,841 12,237 22,000 20,000 Intergovernmental 278,992 324,308 340,000 330,000 Charges for Services 577,936 547,269 550,000 550,000 Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
TOTAL REVENUES 4,578,889 4,772,092 4,936,000 5,049,000
NET GENERAL FUND COST $ 18,781,624 $ 19,438,703 $ 20,146,500 $ 20,008,600
Allocation of Full Time Positions:
Departmental - Law Enforcement -
AUTHORIZED FULL TIME POSITIONS -
201
City of San Marcos General Fund 89
LAW ENFORCEMENT - #105252
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521002 Other Contract Services $ 100,000
521006 Administrative Fees 6,500
521011 Law Enforcement Services 24,887,100
544006 RCS-800 MHz System 44,000
581014 Crime Awareness/Prevention 20,000
Totals $ 25,057,600
202
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203
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)
(20 Part-time)
(3 Full-time)
(7 Part-time)
(1 Full-time)
(9 Part-time)
(1 Full-time)
(10 Part-time)
(3 Full-time)
Administration Sports
Front Office &
Rentals Rangers
Contract Classes Senior Services
Youth Programs
(1 Full-time)
(3 Part-time)
Special Events
204
92 General Fund City of San Marcos
PARKS AND RECREATION - #106161
Summary of Department Resources
FY 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
EXPENDITURES
Personnel Services
Salaries & Wages $ 2,659,941 $ 2,391,132 $ 2,393,593 $ 2,756,192 Health Benefits 265,797 275,359 286,610 340,131 Retirement Benefits 179,482 148,283 156,569 171,012 Other Personnel Expenses 141,326 144,999 180,197 219,683 Personnel Services Subtotal 3,246,546 2,959,773 3,016,969 3,487,018
Operating Expenses
Contractual Services 1,071,276 993,799 1,603,462 1,664,530 Supplies & Services 257,919 263,347 304,517 290,030 Repair & Maintenance 11,079 4,051 3,900 6,100 Utilities 2,974 4,917 5,500 5,000
Capital Expenditures (Non CIP) 7,483 129 - -
Debt Service - - - -
Other Operating Expenses 28,482 24,722 24,820 23,980 Operating Expenses Subtotal 1,379,212 1,290,965 1,942,199 1,989,640
TOTAL EXPENDITURES 4,625,758 4,250,738 4,959,168 5,476,658
REVENUES
Taxes & Special Assessments - - - -
Licenses & Permits - - - -
Intergovernmental 12,200 17,000 5,000 -
Charges for Services 2,846,751 2,888,773 2,843,818 3,105,376 Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 231,659 189,852 151,079 161,200 Other Financing Sources - - - -
TOTAL REVENUES 3,090,610 3,095,625 2,999,897 3,266,576
NET GENERAL FUND COST $ 1,535,148 $ 1,155,113 $ 1,959,271 $ 2,210,082
Allocation of Full Time Positions:
Departmental - Parks And Recreation 16.49
CFD 98-02 0.51
AUTHORIZED FULL TIME POSITIONS 17.00
205
City of San Marcos General Fund 93
PARKS AND RECREATION - #106161
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 1,635,204
511001 Overtime 23,620
511004 Vacation Payoff 19,697
511005 Sick Leave Payoff 30,311
511006 Stipends 7,371
511007 Auto Allowance 4,704
511008 Uniform Allowance 275
511009 Bilingual Pay 11,701
511100 Salary & Wages (Part-Time) 1,023,309
512000 Social Security 103,976
512001 Medicare 25,165
512004 Health Insurance 340,131
512010 PERS 151,012
512012 PARS 20,000
512013 EBAP 49,470
512015 RHS 8,112
512021 Deferred Compensation Retirement Plan 32,960 521002 Other Contract Services 1,654,130
521003 Insurance/Liability 5,000
521017 Commissioner Services 5,400
531000 Office Supplies 18,600
531014 Sport Supplies 44,000
531015 Special Event Supplies 41,000
531016 Program Supplies 72,110
531020 Uniform Expense 17,770
532000 Printing & Duplicating 3,000
532001 Memberships & Subscriptions 9,950
532013 Promotional Services 5,600
532017 Taxi Vouchers 78,000
541000 Building Repair & Maintenance 6,100
551000 Electric & Gas 5,000
571003 Coop Agreement Expense 2,000
581000 Travel & Training 16,565
581040 Permit Fees 5,415
Totals $ 5,476,658
206
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207
Other
Restricted Funds
208
PAGE INTENTIONALLY LEFT BLANK
209
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental 2,597,519 2,710,630 2,776,458 2,672,128 Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 213,194 377,398 300,000 250,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
TOTAL REVENUES 2,810,713 3,088,028 3,076,458 2,922,128
OPERATING EXPENDITURES
Salaries & Wages 1,519 - - -
Health Benefits 188 - - -
Retirement Benefits 176 - - -
Other Personnel Expenses 154 - - -
Contractual Services 66,498 37,511 91,539 105,000 Supplies & Services 240,871 158,367 215,000 185,000 Repair & Maintenance 69,235 47,463 50,000 50,000 TOTAL OPERATING EXPENDITURES 378,641 243,341 356,539 340,000
CIP PROJECT EXPENDITURES 139,018 1,564,581 1,400,000 -
TOTAL EXPENDITURES 517,659 1,807,922 1,756,539 340,000
REVENUE OVER/(UNDER) EXPENDITURES 2,293,054 1,280,106 1,319,919 2,582,128
FUND BALANCE
Beginning Balance - July 1 4,639,800 6,932,854 8,212,960 9,532,879 Revenue Over/(Under) Expenditures 2,293,054 1,280,106 1,319,919 2,582,128 Ending Balance - June 30 6,932,854 8,212,960 9,532,879 12,115,007
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 3,613,985 5,789,060 6,921,278 9,136,550 CIP New Appropriations 2,401,000 2,704,000 3,144,575 2,070,000 CIP Appropriation Adjustments (86,907) (7,201) 470,697 - Capital Projects - Ending Balance 5,789,060 6,921,278 9,136,550 11,206,550
AVAILABLE FUND BALANCE - JUNE 30 $ 1,143,794 $ 1,291,682 $ 396,329 $ 908,457
*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. 210
98 Other Restricted Funds City of San Marcos
GAS TAX FUND - #200
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521012 Contract Maintenance Services $ 105,000
531009 Construction Materials 185,000
544000 Sign Maintenance 50,000
Totals $ 340,000
211
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental 80,402 49,931 125,000 125,000 Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 59,503 60,809 43,855 40,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 139,905 110,740 168,855 165,000
OPERATING EXPENDITURES
Salaries & Wages 498 24,745 40,020 75,834
Health Benefits - 1,281 4,170 7,245
Retirement Benefits 46 2,233 3,268 6,197
Other Personnel Expenses 34 2,344 4,318 8,866 Contractual Services 143,961 111,792 139,057 74,000 Supplies & Services - - - 242
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - 198,000
Debt Service - - - -
Other Operating Expenses - 3,243 - -
TOTAL OPERATING EXPENDITURES 144,539 145,638 190,833 370,384
CIP PROJECT EXPENDITURES 1,409 - - -
TOTAL EXPENDITURES 145,948 145,638 190,833 370,384
REVENUE OVER/(UNDER) EXPENDITURES (6,043) (34,898) (21,978) (205,384)
FUND BALANCE
Beginning Balance - July 1 1,286,914 1,280,871 1,245,973 1,223,995 Revenue Over/(Under) Expenditures (6,043) (34,898) (21,978) (205,384) Ending Balance - June 30 1,280,871 1,245,973 1,223,995 1,018,611
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 522,010 520,601 66,428 416,428 CIP New Appropriations - - 350,000 -
CIP Appropriation Adjustments - (454,173) - - Capital Projects - Ending Balance 520,601 66,428 416,428 416,428
AVAILABLE FUND BALANCE - JUNE 30 $ 760,270 $ 1,179,545 $ 807,567 $ 602,183
*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. 212
100 Other Restricted Funds City of San Marcos
TRAFFIC SAFETY FUND - #201
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 75,552
511006 Stipends 282
512000 Social Security 4,706
512001 Medicare 1,144
512004 Health Insurance 7,245
512010 PERS 6,197
512013 EBAP 1,500
512021 Deferred Compensation Retirement Plan 1,516 521001 Consulting Services 50,000
521002 Other Contract Services 24,000
531010 Small Tools 242
561000 Capital Equipment 198,000
Totals $ 370,384
213
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ 529,166 $ 530,926 $ 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 1,160,000 Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 1,197,155 1,190,926 1,190,000 1,690,000
OPERATING EXPENDITURES
Salaries & Wages 196,437 257,904 278,944 -
Health Benefits 29,022 39,714 42,015 -
Retirement Benefits 21,968 22,716 33,736 -
Other Personnel Expenses 18,008 24,993 35,971 - Contractual Services 985,106 1,060,753 1,141,760 1,222,161 Supplies & Services 767 1,480 8,026 9,120
Repair & Maintenance - - - -
Utilities 408,551 476,266 396,000 424,850
Capital Expenditures (Non CIP) - - - -
Debt Service 25,502 25,503 25,502 25,502
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 1,685,361 1,909,329 1,961,954 1,681,633
CIP PROJECT EXPENDITURES - - - -
TOTAL EXPENDITURES 1,685,361 1,909,329 1,961,954 1,681,633
REVENUE OVER/(UNDER) EXPENDITURES (488,206) (718,403) (771,954) 8,367
FUND BALANCE
Beginning Balance - July 1 (488,149) (976,355) (1,694,758) (2,466,712) Revenue Over/(Under) Expenditures (488,206) (718,403) (771,954) 8,367 Ending Balance - June 30 (976,355) (1,694,758) (2,466,712) (2,458,345)
RESERVED FUND BALANCE
Lighting and Landscaping - - - -
AVAILABLE FUND BALANCE - JUNE 30 $ (976,355) $ (1,694,758) $ (2,466,712) $ (2,458,345) 214
102 Other Restricted Funds City of San Marcos
LIGHTING & LANDSCAPING MAINTENANCE DISTRICT FUND - #202 Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521001 Consulting Services $ 1,750
521012 Contract Maintenance Services 1,220,411
532001 Memberships & Subscriptions 9,120
551000 Electric & Gas 38,200
551001 Electric-Street Lighting 56,650
552000 Water 330,000
571002 Principal-Other 23,254
572002 Interest-Other 2,248
Totals $ 1,681,633
215
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 644,425 637,383 450,000 410,000 Developer Fees 446,400 2,189,220 1,000,000 1,500,000 Miscellaneous Revenues - - - -
Other Financing Sources 190,062 - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 1,280,887 2,826,603 1,450,000 1,910,000
OPERATING EXPENDITURES
Salaries & Wages - 911 36,568 42,503
Health Benefits - 119 3,804 4,501
Retirement Benefits - 76 3,042 3,541
Other Personnel Expenses - 96 4,534 5,135
Contractual Services - - - -
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 3,321,544 - - -
TOTAL OPERATING EXPENDITURES 3,321,544 1,202 47,948 55,680
CIP PROJECT EXPENDITURES - - - -
TOTAL EXPENDITURES 3,321,544 1,202 47,948 55,680
REVENUE OVER/(UNDER) EXPENDITURES (2,040,657) 2,825,401 1,402,052 1,854,320
FUND BALANCE
Beginning Balance - July 1 15,008,366 12,967,709 15,793,110 17,195,162 Revenue Over/(Under) Expenditures (2,040,657) 2,825,401 1,402,052 1,854,320 Ending Balance - June 30 12,967,709 15,793,110 17,195,162 19,049,482
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 30,000 30,000 - - CIP New Appropriations - (30,000) - -
CIP Appropriation Adjustments - - - -
Capital Projects - Ending Balance 30,000 - - -
AVAILABLE FUND BALANCE - JUNE 30 $ 12,937,709 $ 15,793,110 $ 17,195,162 $ 19,049,482
*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. 216
104 Other Restricted Funds City of San Marcos
CITY AFFORDABLE HOUSING FUND - #203
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 41,323
511006 Stipends 820
511009 Bilingual Pay 360
512000 Social Security 2,744
512001 Medicare 641
512004 Health Insurance 4,501
512010 PERS 3,541
512013 EBAP 900
512021 Deferred Compensation Retirement Plan 850 Totals $ 55,680
217
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ 9,578,970 $ 10,322,329 $ 10,746,000 $ 11,463,000 Licenses & Permits - - - -
Intergovernmental 7,989 - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 928,705 1,092,762 775,000 715,000 Developer Fees - - - -
Miscellaneous Revenues - - 117,380 -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 10,515,664 11,415,091 11,638,380 12,178,000
OPERATING EXPENDITURES
Salaries & Wages 1,530,334 1,695,731 1,917,141 2,217,531 Health Benefits 277,044 304,282 330,843 371,991 Retirement Benefits 162,968 145,968 210,243 185,869 Other Personnel Expenses 137,790 158,156 240,108 280,490 Contractual Services 3,503,044 3,893,641 4,526,411 5,147,778 Supplies & Services 113,065 205,801 224,254 239,296 Repair & Maintenance 168,945 241,276 352,513 458,165 Utilities 1,816,863 2,070,094 1,740,000 1,845,250 Capital Expenditures (Non CIP) - - - -
Debt Service 71,465 71,465 71,465 71,465
Other Operating Expenses 773,378 - - -
TOTAL OPERATING EXPENDITURES 8,554,896 8,786,414 9,612,978 10,817,835
CIP PROJECT EXPENDITURES - - - -
TOTAL EXPENDITURES 8,554,896 8,786,414 9,612,978 10,817,835
REVENUE OVER/(UNDER) EXPENDITURES 1,960,768 2,628,677 2,025,402 1,360,165
FUND BALANCE
Beginning Balance - July 1 19,166,055 21,126,823 23,755,500 25,780,902 Revenue Over/(Under) Expenditures 1,960,768 2,628,677 2,025,402 1,360,165 Ending Balance - June 30 21,126,823 23,755,500 25,780,902 27,141,067
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance - - - 400,000 CIP New Appropriations - - 400,000 -
CIP Appropriation Adjustments - - - -
Capital Projects - Ending Balance - - 400,000 400,000
AVAILABLE FUND BALANCE - JUNE 30 $ 21,126,823 $ 23,755,500 $ 25,380,902 $ 26,741,067
*Beginning in FY 2017-18, fund balance reflects both the committed appropriations for capital projects and operational reserves.
See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 218
106 Other Restricted Funds City of San Marcos
CFD 98-02 LIGHTING AND LANDSCAPING FUND - #205
Expenditure Detail
FY 2026-27 BUDGET
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 2,128,143
511003 Comp Time Payoff 3,173
511004 Vacation Payoff 16,327
511005 Sick Leave Payoff 28,656
511006 Stipends 18,537
511007 Auto Allowance 5,845
511008 Uniform Allowance 4,130
511009 Bilingual Pay 12,720
512000 Social Security 138,425
512001 Medicare 32,858
512004 Health Insurance 371,991
512010 PERS 183,617
512011 PERS-Fire 2,252
512013 EBAP 62,265
512015 RHS 4,165
512021 Deferred Compensation Retirement Plan 42,777 521001 Consulting Services 16,715
521006 Administrative Fees 20,000
521012 Contract Maintenance Services 5,111,063
531004 Janitorial Services 111,700
531008 Fertilizers/Herbicides 38,819
531009 Construction Materials 40,251
531010 Small Tools 7,000
531013 Aquatic Chemicals 9,331
532001 Memberships & Subscriptions 31,551
532010 Equipment Rental 644
541000 Building Repair & Maintenance 11,500
541006 Pool Repair & Maintenance 2,500
544000 Sign Maintenance 1,125
544001 Traffic Signal Maintenance 338,000
544002 Street Lighting 75,000
544004 Tree & Landscape 18,790
544005 Irrigation Systems 11,250
551000 Electric & Gas 200,000
551001 Electric-Street Lighting 158,750
551002 Electric-Traffic Signals 135,000
552000 Water 1,351,500
571002 Principal-Other 65,166
572002 Interest-Other 6,299
Totals $ 10,817,835
219
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental 109,850 131,902 115,685 120,000 Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues 30,296 25,907 21,017 25,720 Other Financing Sources 171,000 171,000 171,000 171,000 Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 311,146 328,809 307,702 316,720
OPERATING EXPENDITURES
Salaries & Wages 173,502 183,538 219,585 -
Health Benefits 29,353 32,253 33,607 -
Retirement Benefits 15,448 14,151 16,033 -
Other Personnel Expenses 12,677 13,765 18,694 - Contractual Services 50,721 53,051 33,927 48,000 Supplies & Services 96,134 98,183 75,116 109,500 Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 377,835 394,941 396,962 157,500
REVENUE OVER/(UNDER) EXPENDITURES (66,689) (66,132) (89,260) 159,220
FUND BALANCE
Beginning Balance - July 1 (141,623) (208,312) (274,444) (363,704) Revenue Over/(Under) Expenditures (66,689) (66,132) (89,260) 159,220 Ending Balance - June 30 (208,312) (274,444) (363,704) (204,484)
RESERVED FUND BALANCE
Senior Nutrition Grant Program - - - -
AVAILABLE BALANCE - JUNE 30 $ (208,312) $ (274,444) $ (363,704) $ (204,484) 220
108 Other Restricted Funds City of San Marcos
SENIOR NUTRITION GRANT FUND - #206
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521002 Other Contract Services $ 48,000
531016 Program Supplies 19,500
532012 Nutrition Meals 90,000
Totals $ 157,500
221
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental 314,445 695,238 2,446,752 1,182,516 Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 314,445 695,238 2,446,752 1,182,516
OPERATING EXPENDITURES
Salaries & Wages 83,818 61,949 74,908 68,617
Health Benefits 21,180 16,351 20,057 19,676
Retirement Benefits 9,145 5,622 6,471 6,728
Other Personnel Expenses 6,538 4,818 8,725 9,635 Contractual Services 133,183 135,947 134,047 131,000 Supplies & Services 158 773 1,000 1,500
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 66,055 465,683 500 103,000 TOTAL OPERATING EXPENDITURES 320,077 691,143 245,708 340,156
CIP PROJECT EXPENDITURES 899 - 1,680,000 -
TOTAL EXPENDITURES 320,976 691,143 1,925,708 340,156
REVENUE OVER/(UNDER) EXPENDITURES (6,531) 4,095 521,044 842,360
FUND BALANCE
Beginning Balance - July 1 522,166 515,635 519,730 1,040,774 Revenue Over/(Under) Expenditures (6,531) 4,095 521,044 842,360 Ending Balance - June 30 515,635 519,730 1,040,774 1,883,134
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 1,553,918 2,070,169 333,892 53,892 CIP New Appropriations 517,150 100,000 1,400,000 - CIP Appropriation Adjustments - (1,836,277) - - Capital Projects - Ending Balance 2,070,169 333,892 53,892 53,892
AVAILABLE FUND BALANCE - JUNE 30 $ (1,554,534) $ 185,838 $ 986,882 $ 1,829,242
*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. 222
110 Other Restricted Funds City of San Marcos
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND - #207
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 68,241
511006 Stipends 376
512000 Social Security 5,040
512001 Medicare 1,178
512004 Health Insurance 19,676
512010 PERS 6,728
512013 EBAP 1,860
512021 Deferred Compensation Retirement Plan 1,557 521001 Consulting Services 131,000
532002 Legal & Other Advertising 1,500
581000 Travel & Training 3,000
581019 Housing Rehab Loans 100,000
Totals $ 340,156
223
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ 22,287 $ 25,417 $ 27,000 $ 27,000 Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 7,612 9,612 6,500 6,200 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 29,899 35,029 33,500 33,200
OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 2,889 2,742 - 5,000
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities 1,156 1,489 1,070 -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - 24,000 - -
TOTAL OPERATING EXPENDITURES 4,045 28,231 1,070 5,000
CIP PROJECT EXPENDITURES - - - -
TOTAL EXPENDITURES 4,045 28,231 1,070 5,000
REVENUE OVER/(UNDER) EXPENDITURES 25,854 6,798 32,430 28,200
FUND BALANCE
Beginning Balance - July 1 156,558 182,412 189,210 221,640 Revenue Over/(Under) Expenditures 25,854 6,798 32,430 28,200 Ending Balance - June 30 182,412 189,210 221,640 249,840
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance - - - 100,000 CIP New Appropriations - - 100,000 -
CIP Appropriation Adjustments - - - -
Capital Projects - Ending Balance - - 100,000 100,000
AVAILABLE FUND BALANCE - JUNE 30 $ 182,412 $ 189,210 $ 121,640 $ 149,840
*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. 224
112 Other Restricted Funds City of San Marcos
CENTER DR MAINTENANCE DISTRICT FUND - #211
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521012 Contract Maintenance Services $ 5,000
Totals $ 5,000
225
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - 1,000 - 1,000
Developer Fees - - - -
Miscellaneous Revenues - - - 45,000
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES - 1,000 - 46,000
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 - - - 330,000
TOTAL OPERATING EXPENDITURES - - - 330,000
REVENUE OVER/(UNDER) EXPENDITURES - 1,000 - (284,000)
FUND BALANCE
Beginning Balance - July 1, restated 343,721 343,721 344,721 344,721 Revenue Over/(Under) Expenditures - 1,000 - (284,000) Ending Balance - June 30 343,721 344,721 344,721 60,721
RESERVED FUND BALANCE
Affordable Housing Loan Program - - - -
AVAILABLE FUND BALANCE - JUNE 30 $ 343,721 $ 344,721 $ 344,721 $ 60,721 226
114 Other Restricted Funds City of San Marcos
CALHOME GRANT FUND - #214
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
581016 Affordable Housing Loan $ 330,000
Totals $ 330,000
227
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ 985,055 $ 1,166,241 $ 1,292,000 $ 1,450,000 Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 176,322 250,189 200,000 167,000 Developer Fees 15,762 6,010 6,000 6,000
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 1,177,139 1,422,440 1,498,000 1,623,000
OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 5,759 11,261 5,000 5,000 Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service 170,004 166,825 165,000 165,000
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 175,763 178,086 170,000 170,000
CIP PROJECT EXPENDITURES - - - -
TOTAL EXPENDITURES 175,763 178,086 170,000 170,000
REVENUE OVER/(UNDER) EXPENDITURES 1,001,376 1,244,354 1,328,000 1,453,000
FUND BALANCE
Beginning Balance - July 1 (866,920) 134,456 1,378,810 2,706,810 Revenue Over/(Under) Expenditures 1,001,376 1,244,354 1,328,000 1,453,000 Ending Balance - June 30 134,456 1,378,810 2,706,810 4,159,810
RESERVED FUND BALANCE
Congestion Management - - - -
AVAILABLE FUND BALANCE - JUNE 30 $ 134,456 $ 1,378,810 $ 2,706,810 $ 4,159,810 228
116 Other Restricted Funds City of San Marcos
CFD 2011-01 #215
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521006 Administrative Fees $ 5,000
572002 Interest-Other 165,000
Totals $ 170,000
229
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits 131,588 132,357 130,000 130,000 Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 77,540 90,903 68,000 62,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 209,128 223,260 198,000 192,000
OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 9,973 72,170 105,000 100,000 Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - 75,000 875,000 Debt Service - - - -
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 9,973 72,170 180,000 975,000
CIP PROJECT EXPENDITURES 67,709 - - -
TOTAL EXPENDITURES 77,682 72,170 180,000 975,000
REVENUE OVER/(UNDER) EXPENDITURES 131,446 151,090 18,000 (783,000)
FUND BALANCE
Beginning Balance - July 1 1,623,735 1,755,181 1,906,271 1,924,271 Revenue Over/(Under) Expenditures 131,446 151,090 18,000 (783,000) Ending Balance - June 30 1,755,181 1,906,271 1,924,271 1,141,271
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 588,359 - - - CIP New Appropriations - - - -
CIP Appropriation Adjustments (520,650) - - - Capital Projects - Ending Balance - - - -
AVAILABLE FUND BALANCE - JUNE 30 $ 1,755,181 $ 1,906,271 $ 1,924,271 $ 1,141,271
*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. 230
118 Other Restricted Funds City of San Marcos
PUBLIC, EDUCATIONAL, AND GOVERNMENTAL (PEG) FUND - #216 Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521002 Other Contract Services $ 100,000
561000 Capital Equipment 875,000
Totals $ 975,000
231
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 47,850 49,910 35,000 33,000 Developer Fees - 17,200 - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 47,850 67,110 35,000 33,000
OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services - - - -
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) 16,000 82,627 85,000 250,000 Debt Service - - - -
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 16,000 82,627 85,000 250,000
REVENUE OVER/(UNDER) EXPENDITURES 31,850 (15,517) (50,000) (217,000)
FUND BALANCE
Beginning Balance - July 1 970,773 1,002,623 987,106 937,106 Revenue Over/(Under) Expenditures 31,850 (15,517) (50,000) (217,000) Ending Balance - June 30 1,002,623 987,106 937,106 720,106
RESERVED FUND BALANCE
Heart of the City Art Program - - - -
AVAILABLE FUND BALANCE - JUNE 30 $ 1,002,623 $ 987,106 $ 937,106 $ 720,106 232
120 Other Restricted Funds City of San Marcos
ART IN PUBLIC PLACES FUND - #217
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
581009 Art in Public Places $ 250,000
Totals $ 250,000
233
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental 2,439,446 2,619,699 2,599,952 2,493,246 Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 228,323 371,022 250,000 234,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 2,667,769 2,990,721 2,849,952 2,727,246
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 - 3,193,886 - -
TOTAL OPERATING EXPENDITURES - 3,193,886 - -
CIP PROJECT EXPENDITURES 35,315 - 2,000,000 -
TOTAL EXPENDITURES 35,315 3,193,886 2,000,000 -
REVENUE OVER/(UNDER) EXPENDITURES 2,632,454 (203,165) 849,952 2,727,246
FUND BALANCE
Beginning Balance - July 1 4,934,447 7,566,901 7,363,736 8,213,688 Revenue Over/(Under) Expenditures 2,632,454 (203,165) 849,952 2,727,246 Ending Balance - June 30 7,566,901 7,363,736 8,213,688 10,940,934
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 285,811 3,705,921 6,701,715 7,701,715 CIP New Appropriations 3,455,425 6,349,126 3,000,000 3,110,000 CIP Appropriation Adjustments - (3,353,332) - - Capital Projects - Ending Balance 3,705,921 6,701,715 7,701,715 10,811,715
AVAILABLE FUND BALANCE - JUNE 30 $ 3,860,980 $ 662,021 $ 511,973 $ 129,219
*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. 234
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235
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - 1,315,676 - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES - 1,315,676 - -
OPERATING EXPENDITURES
Salaries & Wages - 388 15,591 17,649
Health Benefits - 53 1,912 2,026
Retirement Benefits - 30 1,230 1,393
Other Personnel Expenses - 61 1,845 2,053
Contractual Services - - - 37,500
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - - 315,000
TOTAL OPERATING EXPENDITURES - 532 20,578 375,621
CIP PROJECT EXPENDITURES - - - -
TOTAL EXPENDITURES - 532 20,578 375,621
REVENUE OVER/(UNDER) EXPENDITURES - 1,315,144 (20,578) (375,621)
FUND BALANCE
Beginning Balance - July 1 - - 1,315,144 1,294,566 Revenue Over/(Under) Expenditures - 1,315,144 (20,578) (375,621) Ending Balance - June 30 - 1,315,144 1,294,566 918,945
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance - - - -
CIP New Appropriations - - - -
CIP Appropriation Adjustments - - - -
Capital Projects - Ending Balance - - - -
AVAILABLE FUND BALANCE - JUNE 30 $ - $ 1,315,144 $ 1,294,566 $ 918,945 236
124 Other Restricted Funds City of San Marcos
Permanent Local Housing Allocation - #220
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 17,075
511006 Stipends 574
512000 Social Security 1,135
512001 Medicare 265
512004 Health Insurance 2,026
512010 PERS 1,393
512013 EBAP 300
512021 Deferred Compensation Retirement Plan 353 521001 Consulting Services 37,500
581015 Housing/Rental Subsidies 315,000
Totals $ 375,621
237
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services 312,618 689,787 485,000 495,000 Fines & Forfeitures - - - -
Use of Money & Property 4,017,194 3,255,828 2,125,960 2,156,440 Developer Fees - - - -
Miscellaneous Revenues 222,694 196,190 300,100 300,100 Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 4,552,506 4,141,805 2,911,060 2,951,540
OPERATING EXPENDITURES
Salaries & Wages 466,106 619,096 613,237 640,149 Health Benefits 77,323 79,427 74,829 78,176
Retirement Benefits 47,118 50,250 44,402 45,286 Other Personnel Expenses 35,966 53,498 68,167 66,587 Contractual Services 301,640 453,274 520,832 520,000 Supplies & Services 825 231 1,250 1,250
Repair & Maintenance - - - -
Utilities - - 1,500 1,500
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 1,047,375 6,558,903 24,517 20,600 TOTAL OPERATING EXPENDITURES 1,976,353 7,814,679 1,348,734 1,373,548
REVENUE OVER/(UNDER) EXPENDITURES 2,576,153 (3,672,874) 1,562,326 1,577,992
FUND BALANCE
Beginning Balance - July 1 34,122,493 36,698,646 33,025,772 34,588,098 Revenue Over/(Under) Expenditures 2,576,153 (3,672,874) 1,562,326 1,577,992 Ending Balance - June 30 36,698,646 33,025,772 34,588,098 36,166,090
RESERVED FUND BALANCE
Restricted for Affordable Housing - - - -
AVAILABLE FUND BALANCE - JUNE 30 $ 36,698,646 $ 33,025,772 $ 34,588,098 $ 36,166,090 238
126 Other Restricted Funds City of San Marcos
SAN MARCOS SUCCESSOR HOUSING AGENCY FUND - #250
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 573,339
511004 Vacation Payoff 20,000
511006 Stipends 5,788
511007 Auto Allowance 4,372
511009 Bilingual Pay 4,650
511100 Salary & Wages (Part-Time) 32,000
512000 Social Security 34,910
512001 Medicare 8,727
512004 Health Insurance 78,176
512010 PERS 44,706
512012 PARS 580
512013 EBAP 11,460
512021 Deferred Compensation Retirement Plan 11,490 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
552000 Water 1,500
581000 Travel & Training 10,000
581010 Property Taxes & Special Assessments 600
581030 Misc. Expenditures 10,000
Totals $ 1,373,548
239
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 615,683 616,621 593,500 619,500 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 615,683 616,621 593,500 619,500
OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services - - - -
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service 386,179 382,943 384,530 385,879
Other Operating Expenses - - - 900,000
TOTAL OPERATING EXPENDITURES 386,179 382,943 384,530 1,285,879
REVENUE OVER/(UNDER) EXPENDITURES 229,504 233,678 208,970 (666,379)
FUND BALANCE
Beginning Balance - July 1, restated 825,494 1,054,998 1,288,676 1,497,646 Revenue Over/(Under) Expenditures 229,504 233,678 208,970 (666,379) Ending Balance - June 30 1,054,998 1,288,676 1,497,646 831,267
RESERVED FUND BALANCE
Reserve for Debt Service 1,054,998 1,288,676 1,497,646 831,267
AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ -
240
128 Other Restricted Funds City of San Marcos
LEASE REVENUE BONDS - #301
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
571000 Principal-Bonds $ 370,000
572000 Interest-Bonds 15,879
582000 Operating Transfers Out 900,000
Totals $ 1,285,879
241
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Use of Money & Property 1,629,389 1,043,618 1,267,627 845,000 Developer Fees 738,237 8,031,794 8,985,275 5,922,924 Miscellaneous Revenues - 9,300 - -
TOTAL REVENUES 2,367,626 9,116,428 10,368,939 6,845,274
OPERATING EXPENDITURES
Salaries & Wages 69,667 87,563 108,174 114,533 Health Benefits 11,411 13,430 16,274 14,506
Retirement Benefits 6,705 7,470 9,080 9,471
Other Personnel Expenses 4,669 7,271 12,258 12,996 Contractual Services - - - -
Other Operating Expenses - 2,075,498 - -
TOTAL OPERATING EXPENDITURES 92,452 2,191,232 145,786 151,506
CIP PROJECT EXPENDITURES 14,855,499 - 2,500,000 -
TOTAL EXPENDITURES 14,947,951 2,191,232 2,645,786 151,506
REVENUE OVER/(UNDER) EXPENDITURES (12,580,325) 6,925,196 7,723,153 6,693,768
FUND BALANCE
Beginning Balance - July 1, restated 35,245,477 22,665,152 29,590,348 37,313,501 Revenue Over/(Under) Expenditures (12,580,325) 6,925,196 7,723,153 6,693,768 Ending Balance - June 30 22,665,152 29,590,348 37,313,501 44,007,269
RESERVED FUND BALANCE*
Flood Control 2,216,581 3,424,142 4,302,004 4,918,736 Circulation Element Streets 6,910,546 1,063,518 1,336,177 1,527,730 SR 78 Interchange Improvements 8,760,017 15,399,366 19,163,456 21,915,505 Parks/Trails 3,517,798 9,524,817 11,966,737 13,682,278 GIS 49,367 59,200 75,361 85,040
NPDES 1,179,726 736,636 925,491 1,058,168
Habitat Conservation 31,117 (617,331) (455,725) (283,529) Fire/EMS Facilities** - - 193,185 220,880
Advanced Planning** - - 26,751 30,586
Transportation Facilities** - - 745,063 851,875
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
242
130 Other Restricted Funds City of San Marcos
PUBLIC FACILITIES FEES FUND- #402
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 110,292
511005 Sick Leave Payoff 3,128
511006 Stipends 362
511007 Auto Allowance 571
511009 Bilingual Pay 180
512000 Social Security 6,281
512001 Medicare 1,680
512004 Health Insurance 14,506
512010 PERS 9,471
512013 EBAP 2,160
512015 RHS 659
512021 Deferred Compensation Retirement Plan 2,216 Totals $ 151,506
243
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental 2,614,626 11,700,735 2,247,000 2,000,000 Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 7,222 32,502 40,000 25,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 2,621,848 11,733,237 2,287,000 2,025,000
OPERATING EXPENDITURES
Salaries & Wages 96,088 111,132 143,032 123,642 Health Benefits 20,429 19,943 28,368 15,825
Retirement Benefits 10,772 9,882 12,397 10,706 Other Personnel Expenses 7,842 9,831 9,062 14,945 Contractual Services - - - -
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES 135,131 150,788 192,859 165,118
CIP PROJECT EXPENDITURES 5,147,814 7,304,817 3,500,000 -
TOTAL EXPENDITURES 5,282,945 7,455,605 3,692,859 165,118
REVENUE OVER/(UNDER) EXPENDITURES (2,661,097) 4,277,632 (1,405,859) 1,859,882
FUND BALANCE
Beginning Balance - July 1, restated 30,290 (2,630,807) 1,646,825 240,966 Revenue Over/(Under) Expenditures (2,661,097) 4,277,632 (1,405,859) 1,859,882 Ending Balance - June 30 (2,630,807) 1,646,825 240,966 2,100,848
RESERVED FUND BALANCE
Committed - Capital Projects* (2,630,807) 1,646,825 240,966 2,100,848
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.
244
132 Other Restricted Funds City of San Marcos
TRANSNET - STREETS FUND - #404
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 123,003
511006 Stipends 490
511007 Auto Allowance 95
511009 Bilingual Pay 54
512000 Social Security 7,876
512001 Medicare 1,867
512004 Health Insurance 15,825
512010 PERS 10,706
512013 EBAP 2,730
512021 Deferred Compensation Retirement Plan 2,472 Totals $ 165,118
245
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 154,679 134,298 200,000 120,000 Developer Fees 158,490 2,163,172 2,577,202 1,675,850 Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 313,169 2,297,470 2,777,202 1,795,850
OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services - - - -
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES - - - -
CIP PROJECT EXPENDITURES 608,201 - 1,000,000 -
TOTAL EXPENDITURES 608,201 - 1,000,000 -
REVENUE OVER/(UNDER) EXPENDITURES (295,032) 2,297,470 1,777,202 1,795,850
FUND BALANCE
Beginning Balance - July 1, restated 2,242,103 1,947,071 4,244,541 6,021,743 Revenue Over/(Under) Expenditures (295,032) 2,297,470 1,777,202 1,795,850 Ending Balance - June 30 1,947,071 4,244,541 6,021,743 7,817,593
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 808,090 199,889 1,001,285 530,285 CIP New Appropriations - 2,355,828 529,000 1,000,000 CIP Appropriation Adjustments - (1,554,432) - - Capital Projects - Ending Balance 199,889 1,001,285 530,285 1,530,285
AVAILABLE FUND BALANCE - JUNE 30 $ 1,747,182 $ 3,243,256 $ 5,491,458 $ 6,287,308
*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. 246
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247
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 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 - - - -
Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - - - -
TOTAL OPERATING EXPENDITURES - - - -
CIP PROJECT EXPENDITURES - - - -
TOTAL EXPENDITURES - - - -
REVENUE OVER/(UNDER) EXPENDITURES - - - -
FUND BALANCE
Beginning Balance - July 1, restated 2,491,766 2,491,766 2,491,766 2,491,766 Revenue Over/(Under) Expenditures - - - -
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 $ - $ - $ - $ -
248
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249
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ 21,587,605 $ 18,967,823 $ 19,161,072 $ 20,291,490 Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 1,718,407 1,450,794 1,555,964 567,516 Developer Fees - - - -
Miscellaneous Revenues 3,168,000 177,956 - 3,023,608 Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 26,474,012 20,596,573 20,717,036 23,882,614
OPERATING EXPENDITURES
Salaries & Wages 59,573 99,674 86,950 110,485 Health Benefits 9,746 13,747 11,000 13,600
Retirement Benefits 6,170 8,280 6,200 8,500
Other Personnel Expenses 4,526 8,750 9,100 12,200 Contractual Services 89,527 65,245 50,000 90,000 Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - -
Capital Expenditures (Non CIP) - - - -
Debt Service 27,612,594 21,799,462 23,546,660 23,487,853 Other Operating Expenses - 555,960 - -
TOTAL OPERATING EXPENDITURES 27,782,136 22,551,118 23,709,910 23,722,638
CIP PROJECT EXPENDITURES 6,961,779 - - -
TOTAL EXPENDITURES 34,743,915 22,551,118 23,709,910 23,722,638
REVENUE OVER/(UNDER) EXPENDITURES (8,269,903) (1,954,545) (2,992,874) 159,976
FUND BALANCE
Beginning Balance - July 1, restated 38,015,527 29,745,624 27,791,079 24,798,205 Revenue Over/(Under) Expenditures (8,269,903) (1,954,545) (2,992,874) 159,976 Ending Balance - June 30 29,745,624 27,791,079 24,798,205 24,958,181
RESERVED FUND BALANCE*
Enforceable Obligations 15,704,584 6,788,260 3,795,386 3,955,362 Capital Projects - Beginning Balance 20,697,819 21,002,819 21,002,819 21,002,819 CIP New Appropriations 305,000 - - -
CIP Appropriation Adjustments - - - -
Capital Projects - Ending Balance 29,745,624 27,791,079 24,798,205 24,958,181
AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ -
*See Capital Improvement Program Budget for project details regarding the use of monies from this fund. 250
138 Other Restricted Funds City of San Marcos
REDEVELOPMENT PROPERTY TAX TRUST FUND - #560
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511000 Salary & Wages (Full-Time) $ 108,700
511006 Stipends 255
511007 Auto Allowance 900
511009 Bilingual Pay 630
512000 Social Security 6,800
512001 Medicare 1,700
512004 Health Insurance 13,600
512010 PERS 8,500
512013 EBAP 1,500
512021 Deferred Compensation Retirement Plan 2,200 521000 City Attorney Services 40,000
521001 Consulting Services 30,000
521002 Other Contract Services 10,000
521007 Bond Service 10,000
571000 Principal-Bonds 17,490,404
571005 Amortization of Def Charges 20,000
572000 Interest-Bonds 5,578,660
572005 Def Charges Interest 398,789
Totals $ 23,722,638
251
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services 960,108 1,048,274 1,149,771 1,295,490 Fines & Forfeitures - - - -
Use of Money & Property 4,809,133 5,230,161 5,693,132 5,729,680 Developer Fees - - - -
Miscellaneous Revenues 141,695 93,977 111,178 116,823 Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 5,910,936 6,372,412 6,954,081 7,141,993
OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 416,921 443,041 475,918 473,918 Supplies & Services 205,227 235,606 253,802 303,030 Repair & Maintenance 4,678,742 3,974,271 814,484 1,652,294 Utilities 99,516 140,426 119,518 126,092
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 2,825,413 2,848,658 4,603,747 5,097,213 TOTAL OPERATING EXPENDITURES 8,225,819 7,642,002 6,267,469 7,652,547
CIP PROJECT EXPENDITURES - - - -
TOTAL EXPENDITURES 8,225,819 7,642,002 6,267,469 7,652,547
REVENUE OVER/(UNDER) EXPENDITURES (2,314,883) (1,269,590) 686,612 (510,554)
FUND BALANCE
Beginning Balance - July 1, restated* 101,365,669 99,050,786 97,781,196 98,467,808 Revenue Over/(Under) Expenditures (2,314,883) (1,269,590) 686,612 (510,554) Ending Balance - June 30 99,050,786 97,781,196 98,467,808 97,957,254
RESERVED FUND BALANCE - JUNE 30
Restricted Reserves 99,050,786 97,781,196 98,467,808 97,957,254
AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ -
*Beginning balance has been restated to comply with Government Accounting Standards Board Statement No. 72. 252
140 Other Restricted Funds City of San Marcos
CREEKSIDE MARKETPLACE ENTERPRISE FUND - #601
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521000 City Attorney Services $ 16,000
521003 Insurance/Liability 170,843
521004 Security Guard Services 91,775
521014 Property Management Services 195,300
531004 Janitorial Services 303,030
541000 Building Repair & Maintenance 1,393,133
544003 Tenant Improvements 103,065
544004 Tree & Landscape 156,096
551000 Electric & Gas 67,506
552000 Water 58,586
581022 Broker/Lease Expense 97,213
582000 Operating Transfers Out 5,000,000
Totals $ 7,652,547
253
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental 691,860 - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property - - - -
Developer Fees - - - -
Miscellaneous Revenues - 7,183 172,365 -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - 2,334,276 3,744,199 3,900,592 TOTAL REVENUES 691,860 2,341,459 3,916,564 3,900,592
OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 598,642 708,207 720,000 800,000 Supplies & Services - - - -
Repair & Maintenance - 247,439 - -
Utilities - - - -
Capital Expenditures (Non CIP) 315,318 323,816 4,067,141 2,800,000 Debt Service 468,040 485,196 485,198 300,592
Other Operating Expenses 190,062 - - -
TOTAL OPERATING EXPENDITURES 1,572,062 1,764,658 5,272,339 3,900,592
REVENUE OVER/(UNDER) EXPENDITURES (880,202) 576,801 (1,355,775) -
FUND BALANCE
Beginning Balance - July 1 (344,042) (1,224,244) 827,044 - Equity Balance Transfer Adjustments - 1,474,487 528,731 - Revenue Over/(Under) Expenditures (880,202) 576,801 (1,355,775) - Ending Balance - June 30 (1,224,244) 827,044 - -
RESERVED FUND BALANCE
Vehicle & Equipment Replacement (1,224,244) 827,044 - -
AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ -
254
142 Other Restricted Funds City of San Marcos
VEHICLE & EQUIPMENT ACQUISITION/REPLACEMENT FUND - #602 Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521024 Vehicle Rental & Maintenance Services $ 800,000 561000 Capital Equipment 2,800,000
571002 Principal-Other 269,253
572002 Interest-Other 31,339
Totals $ 3,900,592
255
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 275,648 240,239 96,000 90,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - 1,894,495 3,268,642 TOTAL REVENUES 275,648 240,239 1,990,495 3,358,642
OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 165,450 309,381 2,711,845 1,765,000 Supplies & Services - - - -
Repair & Maintenance - - - 1,375,000
Utilities - - - -
Capital Expenditures (Non CIP) 374,936 35,744 124,915 75,000 Debt Service - - - -
Other Operating Expenses - 637,744 - -
TOTAL OPERATING EXPENDITURES 540,386 982,869 2,836,760 3,215,000
CIP PROJECT EXPENDITURES 436,167 - - -
TOTAL EXPENDITURES 976,553 982,869 2,836,760 3,215,000
REVENUE OVER/(UNDER) EXPENDITURES (700,905) (742,630) (846,265) 143,642
FUND BALANCE
Beginning Balance - July 1 5,626,310 4,925,405 2,708,288 1,862,023 Equity Balance Transfer Adjustments - (1,474,487) - - Revenue Over/(Under) Expenditures (700,905) (742,630) (846,265) 143,642 Ending Balance - June 30 4,925,405 2,708,288 1,862,023 2,005,665
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 2,354,516 974,964 264,500 614,500 CIP New Appropriations 35,000 - 350,000 -
CIP Appropriation Adjustments (978,385) (710,464) - - Capital Projects - Ending Balance 974,964 264,500 614,500 614,500
AVAILABLE FUND BALANCE - JUNE 30 $ 3,950,441 $ 2,443,788 $ 1,247,523 $ 1,391,165
*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. 256
144 Other Restricted Funds City of San Marcos
CITY FACILITIES REPLACEMENT/REHABILITATION FUND - #603
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521012 Contract Maintenance Services $ 1,765,000
541000 Furniture 1,375,000
561000 Capital Equipment 75,000
Totals $ 3,215,000
257
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services - - - -
Fines & Forfeitures - - - -
Use of Money & Property 214,971 197,718 106,000 128,000 Developer Fees - - - -
Miscellaneous Revenues - - - -
Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - 3,294,000 1,779,303 TOTAL REVENUES 214,971 197,718 3,400,000 1,907,303
OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 998,526 627,622 2,452,800 810,000 Supplies & Services - - - -
Repair & Maintenance - - - -
Utilities - - - -
Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses - 626,564 614,340 915,660 TOTAL OPERATING EXPENDITURES 998,526 1,254,186 3,067,140 1,725,660
CIP PROJECT EXPENDITURES 51,516 - - -
TOTAL EXPENDITURES 1,050,042 1,254,186 3,067,140 1,725,660
REVENUE OVER/(UNDER) EXPENDITURES (835,071) (1,056,468) 332,860 181,643
FUND BALANCE
Beginning Balance - July 1 5,024,436 4,189,365 3,132,897 2,937,026 Equity Balance Transfer Adjustments - - (528,731) - Revenue Over/(Under) Expenditures (835,071) (1,056,468) 332,860 181,643 Ending Balance - June 30 4,189,365 3,132,897 2,937,026 3,118,669
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance 2,406,948 2,029,357 883,247 1,083,247 CIP New Appropriations 60,000 44,649 200,000 595,000 CIP Appropriation Adjustments (386,075) (1,190,759) - - Capital Projects - Ending Balance 2,029,357 883,247 1,083,247 1,678,247
AVAILABLE FUND BALANCE - JUNE 30 $ 2,160,008 $ 2,249,650 $ 1,853,779 $ 1,440,422
*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. 258
146 Other Restricted Funds City of San Marcos
CITY INFRASTRUCTURE REPLACEMENT/REHABILITATION FUND - #604 Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521012 Contract Maintenance Services $ 810,000
581024 Software 915,660
Totals $ 1,725,660
259
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ - $ - $ -
Licenses & Permits - - - -
Intergovernmental - - - -
Charges for Services 711,591 1,398,899 1,017,207 842,081 Fines & Forfeitures - - - -
Use of Money & Property 5,839,622 6,016,448 6,353,597 6,628,360 Developer Fees - - - -
Miscellaneous Revenues 21,011 4,800 5,575 3,578 Other Financing Sources - - - -
Annual Replacement/Rehab Transfers - - - -
TOTAL REVENUES 6,572,224 7,420,147 7,376,379 7,474,019
OPERATING EXPENDITURES
Salaries & Wages - - - -
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services 1,158,927 1,234,424 1,470,312 1,347,293 Supplies & Services 401,365 334,531 349,481 356,384 Repair & Maintenance 1,731,514 1,880,300 5,489,321 7,671,820 Utilities 1,231,044 1,317,606 1,412,815 1,301,806 Capital Expenditures (Non CIP) - - - -
Debt Service - - - -
Other Operating Expenses 1,128,310 1,436,965 1,747,210 2,188,444 TOTAL OPERATING EXPENDITURES 5,651,160 6,203,826 10,469,139 12,865,747
REVENUE OVER/(UNDER) EXPENDITURES 921,064 1,216,321 (3,092,760) (5,391,728)
FUND BALANCE
Beginning Balance - July 1 3,996,490 4,917,554 11,320,462 8,227,702 Equity Balance Transfer Adjustments - 5,186,587 - - Revenue Over/(Under) Expenditures 921,064 1,216,321 (3,092,760) (5,391,728) Ending Balance - June 30 4,917,554 11,320,462 8,227,702 2,835,974
RESERVED FUND BALANCE
Restricted Reserves 4,917,554 11,320,462 8,227,702 2,835,974
AVAILABLE FUND BALANCE - JUNE 30 $ - $ - $ - $ -
260
148 Other Restricted Funds City of San Marcos
REAL PROPERTY MANAGEMENT FUND - #605
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
521000 City Attorney Services $ 37,500
521002 Other Contract Services 66,164
521003 Insurance/Liability 425,865
521004 Security Guard Services 288,909
521014 Property Management Services 528,855
531004 Janitorial Services 356,384
541000 Building Repair & Maintenance 7,177,265
544003 Tenant Improvements 180,320
544004 Tree & Landscape 314,235
551000 Electric & Gas 1,265,591
552000 Water 36,215
581010 Property Taxes & Special Assessments 28,299 581022 Broker/Lease Expense 235,145
582000 Operating Transfers Out 1,925,000
Totals $ 12,865,747
261
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 2026-27 Budget
Budget Category FY 2023-24 Actual FY 2024-25 Actual FY 2025-26 Projected City Council Approved
REVENUES
Taxes & Special Assessments $ - $ 5,213,941 $ 23,686,061 $ 23,679,780 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 - 5,213,941 23,686,061 23,679,780
OPERATING EXPENDITURES
Salaries & Wages - Safety - - - 3,040,000
Health Benefits - - - -
Retirement Benefits - - - -
Other Personnel Expenses - - - -
Contractual Services - 1,977,591 4,421,543 5,173,002 Supplies & Services - 366,880 1,073,850 1,127,640 Repair & Maintenance - 28,400 575,116 758,561 Utilities - - - -
Capital Expenditures (Non CIP) - 70,086 215,900 93,000 Debt Service - - - -
Other Operating Expenses - 2,334,276 9,277,194 9,375,118 TOTAL OPERATING EXPENDITURES - 4,777,233 15,563,603 19,567,321
CIP PROJECT EXPENDITURES - - - -
TOTAL EXPENDITURES - 4,777,233 15,563,603 19,567,321
REVENUE OVER/(UNDER) EXPENDITURES - 436,708 8,122,458 4,112,459
FUND BALANCE
Beginning Balance - July 1 - - 436,708 8,559,166 Revenue Over/(Under) Expenditures - 436,708 8,122,458 4,112,459 Ending Balance - June 30 - 436,708 8,559,166 12,671,625
RESERVED FUND BALANCE*
Capital Projects - Beginning Balance - - - 7,397,625 CIP New Appropriations - - 7,250,000 5,274,000 CIP Appropriation Adjustments - - 147,625 - Capital Projects - Ending Balance - - 7,397,625 12,671,625
AVAILABLE FUND BALANCE - JUNE 30 $ - $ 436,708 $ 1,161,541 $ - 262
150 Other Restricted Funds City of San Marcos
MEASURE Q FUND - #606
Expenditure Detail
FY 2026-27 Budget
Account Number/Name City Council Approved
511001 Overtime $ 3,040,000
521002 Other Contract Services 1,314,990
521011 Law Enforcement Services 871,049
521012 Contract Maintenance Services 2,986,963
531004 Janitorial Services 695,037
531008 Fertilizers/Herbicides 116,457
531009 Construction Materials 25,500
531011 Medical Supplies 262,652
531013 Aquatic Chemicals 27,994
541000 Building Repair & Maintenance 57,750
541002 Electrical Repair & Maintenance 13,000
541005 Plumbing Repair & Maintenance 17,000
541006 Pool Repair & Maintenance 7,725
542004 Sports Equipment Repair 20,000
542005 Safety Equipment 106,388
542008 Heavy Equipment Repair & Maintenance-Fire 375,000 543002 Automotive Repair-Fire 25,000
543003 Tires-Fire 60,000
544004 Tree & Landscape 56,370
544008 Hydrants 20,328
561000 Capital Equipment 93,000
581012 Nuisance Abatement/Code Enforcement 193,200 581062 Health and Wellness 233,381
582000 Operating Transfers Out 8,948,537
Totals $ 19,567,321
263
Projected Fund
Balance Summaries
264
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265
City of San Marcos Projected Fund Balance Summaries 153 PROJECTED FUND BALANCE SUMMARY - FISCAL YEAR 2025-26
Fund
Balances
7/1/25
Adjustments/
Equity
Transfers
Revenues
& Other
Funding
Sources
Expenditures
& Other
Funding Uses
Revenues
(Over/Under)
Expenditures
Projected
Fund
Balances
6/30/26
GENERAL FUND* $ 57,636,391 $ 186,000 $ 100,956,383 $ (99,052,643) $ 1,903,740 $ 59,726,131
SPECIAL REVENUE FUNDS
Gas Tax* 8,212,960 - 3,076,458 (1,756,539) 1,319,919 9,532,879 Traffic Safety* 1,245,973 - 168,855 (190,833) (21,978) 1,223,995 Lighting & Landscaping Maintenance
District (1,694,758) - 1,190,000 (1,961,954) (771,954) (2,466,712) City Affordable Housing* 15,793,110 - 1,450,000 (47,948) 1,402,052 17,195,162 CFD 98-02 Lighting & Landscaping* 23,755,500 - 11,638,380 (9,612,978) 2,025,402 25,780,902 Senior Nutrition Grant (274,444) - 307,702 (396,962) (89,260) (363,704) CDBG* 519,730 - 2,446,752 (1,925,708) 521,044 1,040,774 Center Dr Maintenance District 189,210 - 33,500 (1,070) 32,430 221,640 CALHOME Grant 344,721 - - - - 344,721
CFD 2011-01 Congestion Management 1,378,810 - 1,498,000 (170,000) 1,328,000 2,706,810 PEG* 1,906,271 - 198,000 (180,000) 18,000 1,924,271 Art in Public Places 987,106 - 35,000 (85,000) (50,000) 937,106 RMRA* 7,363,736 - 2,849,952 (2,000,000) 849,952 8,213,688 PLHA 1,315,144 - - (20,578) (20,578) 1,294,566 San Marcos Successor Housing Agency 33,025,772 - 2,911,060 (1,348,734) 1,562,326 34,588,098
DEBT SERVICE FUND
Lease Revenue Bonds 1,288,676 - 593,500 (384,530) 208,970 1,497,646
CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees* 29,590,348 - 10,368,939 (2,645,786) 7,723,153 37,313,501 Transnet - Streets* 1,646,825 - 2,287,000 (3,692,859) (1,405,859) 240,966 RTCIP* 4,244,541 - 2,777,202 (1,000,000) 1,777,202 6,021,743
FIDUCIARY FUND
Trust/Agency Deposits 2,491,766 - - - - 2,491,766 Redevelopment Property Tax Trust Fund* 27,791,079 - 20,717,036 (23,709,910) (2,992,874) 24,798,205
ENTERPRISE FUND
Creekside Marketplace 97,781,196 - 6,954,081 (6,267,469) 686,612 98,467,808 Real Property Management 11,320,462 - 7,376,379 (10,469,139) (3,092,760) 8,227,702
INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement 827,044 528,731 3,916,564 (5,272,339) (1,355,775) - City Facilities Replacement/
Rehabilitation* 2,708,288 - 1,990,495 (2,836,760) (846,265) 1,862,023 City Infrastructure Replacement/
Rehabilitation* 3,132,897 (528,731) 3,400,000 (3,067,140) 332,860 2,937,026 Measure Q Fund 436,708 - 23,686,061 (15,563,603) 8,122,458 8,559,166
TOTALS - ALL FUNDS $ 334,965,062 $ 186,000 $ 212,827,299 $ (193,660,482) $ 19,166,817 $ 354,317,879
*See Capital Improvement Program - Summary by Funding Source for FY 2026-27 appropriations committed from these funds. Appropriations committed for capital projects are reflected on the individual fund pages in the fund balance reserves. 266
154 Projected Fund Balance Summaries City of San Marcos PROJECTED FUND BALANCE SUMMARY - FISCAL YEAR 2026-27
Projected
Fund
Balances
7/1/26
Equity
Transfers
Revenues
& Other
Funding
Sources
Expenditures
& Other
Funding Uses
Revenues
(Over/
Under)
Expenditures
Projected
Fund
Balances
6/30/27
GENERAL FUND* $ 59,726,131 $ - $ 104,002,619 $ (103,868,683) $ 133,936 $ 59,860,067
SPECIAL REVENUE FUNDS
Gas Tax* 9,532,879 - 2,922,128 (340,000) 2,582,128 12,115,007 Traffic Safety* 1,223,995 - 165,000 (370,384) (205,384) 1,018,611 Lighting & Landscaping Maintenance
District (2,466,712) - 1,690,000 (1,681,633) 8,367 (2,458,345) City Affordable Housing* 17,195,162 - 1,910,000 (55,680) 1,854,320 19,049,482 CFD 98-02 Lighting & Landscaping* 25,780,902 - 12,178,000 (10,817,835) 1,360,165 27,141,067 Senior Nutrition Grant (363,704) - 316,720 (157,500) 159,220 (204,484) CDBG* 1,040,774 - 1,182,516 (340,156) 842,360 1,883,134 Center Dr Maintenance District 221,640 - 33,200 (5,000) 28,200 249,840 CALHOME Grant 344,721 - 46,000 (330,000) (284,000) 60,721 CFD 2011-01 Congestion Management 2,706,810 - 1,623,000 (170,000) 1,453,000 4,159,810 PEG* 1,924,271 - 192,000 (975,000) (783,000) 1,141,271 Art in Public Places 937,106 - 33,000 (250,000) (217,000) 720,106 RMRA* 8,213,688 - 2,727,246 - 2,727,246 10,940,934 PLHA 1,294,566 - - (375,621) (375,621) 918,945 San Marcos Successor Housing Agency 34,588,098 - 2,951,540 (1,373,548) 1,577,992 36,166,090
DEBT SERVICE FUND
Lease Revenue Bonds 1,497,646 - 619,500 (1,285,879) (666,379) 831,267
CAPITAL IMPROVEMENT PROJECT FUNDS
Public Facilities Fees* 37,313,501 - 6,845,274 (151,506) 6,693,768 44,007,269 Transnet - Streets* 240,966 - 2,025,000 (165,118) 1,859,882 2,100,848 RTCIP* 6,021,743 - 1,795,850 - 1,795,850 7,817,593
FIDUCIARY FUND
Trust/Agency Deposits 2,491,766 - - - - 2,491,766 Redevelopment Property Tax Trust Fund* 24,798,205 - 23,882,614 (23,722,638) 159,976 24,958,181
ENTERPRISE FUND
Creekside Marketplace 98,467,808 - 7,141,993 (7,652,547) (510,554) 97,957,254 Real Property Management 8,227,702 - 7,474,019 (12,865,747) (5,391,728) 2,835,974
INTERNAL SERVICE FUNDS
Vehicle & Equipment Acquisition/
Replacement - - 3,900,592 (3,900,592) - -
City Facilities Replacement/Rehabilitation* 1,862,023 - 3,358,642 (3,215,000) 143,642 2,005,665 City Infrastructure Replacement/
Rehabilitation* 2,937,026 - 1,907,303 (1,725,660) 181,643 3,118,669 Measure Q Fund* 8,559,166 - 23,679,780 (19,567,321) 4,112,459 12,671,625
TOTALS - ALL FUNDS $ 354,317,879 $ - $ 214,603,536 $ (195,363,048) $ 19,240,488 $ 373,558,367
*See Capital Improvement Program - Summary by Funding Source for FY 2026-27 appropriations committed from these funds. Appropriations committed for capital projects are reflected on the individual fund pages in the fund balance reserves. 267
Capital Improvement
Projects Program
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Capital Improvement
Projects Program
INTRODUCTION AND OVERVIEW:
The FY 2027-2031 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 2026-27 CIP appropriations are approximately $21.7 million. The forecasted future year appropriations are $61.7 million.
The FY 2027-2031 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 2026-27
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 46,767,021 - - - 46,767,021
88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control
16,829,207 - - - 16,829,207
88505 San Marcos Creek Specific Plan: Creekside Drive and Pad Grading 12,092,817 - - - 12,092,817
88507 San Marcos Creek Specific Plan: Promenade Construction 5,544,185 - - - 5,544,185 88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation 16,446,117 - - - 16,446,117
TOTAL CREEK DISCTRICT 131,063,539 - - - 131,063,539
FACILITIES
FC006 Interior Remodel/Apparatus Storage: Fire Station 3 1,660,000 240,000 240,000 - 1,900,000 FC010 Fire Station 3 Upgrades & Mechanical Ventilation 2,250,000 - - - 2,250,000 FC017 Discovery Lake Bridge Repair 400,000 - - - 400,000 FC018 Meyer-Doran House Restoration 230,000 - - - 230,000 FC019 Senior Center HVAC/Cool Zone 1,800,000 - - - 1,800,000 FC020 Fire Station 1 HVAC Replacement 2,050,000 - - - 2,050,000 FC021 Fire Station 5 8,160,809 - 8,439,191 8,400,000 25,000,000
TOTAL FACILITIES 16,550,809 240,000 8,679,191 8,400,000 33,630,000
PARKS
PK008 Richmar Park Phase 2 1,200,000 - - - 1,200,000 PK011 Bradley Park Sports Field Lighting Replacement 850,000 - - - 850,000 PK012 Bradley Park Improvements Phase 1 1,500,000 - - - 1,500,000
TOTAL PARKS 3,550,000 - - - 3,550,000
PLANNING
84003 Public Facility Financing Plan Update 625,000 - - - 625,000 PL001 General Plan Update 971,809 3,500,000 1,200,000 2,300,000 4,471,809 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 740,000 74,000 74,000 - 814,000 PL008 Bradley Park Master Plan 400,000 - - - 400,000 PL009 Walnut Grove Master Plan - - - 500,000 500,000 PL010 Fire Station Condition Assessment 350,000 - - - 350,000 PL011 Discovery Lake Plan and Restoration 200,000 - - - 200,000 PL012 Woodland Pool Assessment and Alternatives 400,000 - - - 400,000 PL013 San Marcos Boulevard Corridor Plan 920,350 - - - 920,350 PL014 San Marcos Climate Action Plan (CAP) Update 324,450 - - - 324,450
TOTAL PLANNING 5,631,609 3,574,000 2,774,000 2,800,000 11,205,609
272
Capital Improvement
Projects Program
CIP Project Summary by Type (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2026-27
Budget
Appropriation
Total Future
Appropriation Total Budget
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 Improvement 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 8,132,750 - - - 8,132,750 ST011 Annual Surface Seal Project FY24-FY27 11,000,000 (1,455,000) 2,545,000 - 13,545,000 ST012 Olive Street Bridge 1,045,000 - 1,455,000 - 2,500,000 ST015 Curb, Gutter & Sidewalk FY 27- FY 30 - 200,000 100,000 400,000 500,000 ST018 Annual Surface Seal Project FY28-FY31 - 5,000,000 - 20,000,000 20,000,000 ST019 Inland Rail Trail/Mission Road Lighting Enhancement - - - 1,000,000 1,000,000 ST022 Roadway Rehabilitation Program Group 1 3,610,000 - - - 3,610,000 ST023 Roadway Rehabilitation Program Group 2 - 1,000,000 5,000,000 - 5,000,000 ST024 Roadway Rehabilitation Program Group 3 - 100,000 100,000 4,500,000 4,600,000 ST025 Roadway Rehabilitation Program Group 4 - 11,000,000 - 16,000,000 16,000,000 ST026 San Marcos Boulevard Multi-Way Project 3,970,697 - - - 3,970,697
TOTAL STREETS 86,637,330 15,845,000 10,200,000 41,900,000 138,737,330
TRAFFIC
TR005 Adaptive Traffic Control System/Citywide Traffic Study 1,026,800 - - - 1,026,800 TR008 Retroreflective Backplate 724,000 - - - 724,000 TR009 Linda Vista and Grand Ave Signal 400,000 - - 650,000 1,050,000
TOTAL TRAFFIC 2,150,800 - - 650,000 2,800,800
TOTAL CIP $ 250,695,348 $ 19,659,000 $ 21,653,191 $ 61,650,000 $ 333,998,539 273
Capital Improvement
Projects Program
CIP Project Summary by Funding Source
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2026-27
Budget
Appropriation
Total Future
Appropriation Total Budget
GENERAL FUND (100)
88507 San Marcos Creek Specific Plan: Promenade Construction $ 55,000 $ - $ - $ - $ 55,000 FC021 Fire Station 5 8,160,809 - 3,939,191 (3,939,191) 8,160,809 PL001 General Plan Update 927,160 - - - 927,160 PL005 EV Grant Program 450,000 - - - 450,000 PL007 Creek Specific Plan Amendment 50,000 - - - 50,000 ST008 Twin Oaks Valley Road & Barham Drive Improvements 4,182,169 - - - 4,182,169
TOTAL GENERAL FUND (100) 13,825,138 - 3,939,191 (3,939,191) 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 5,603,000 - - 5,603,000 ST011 Annual Surface Seal Project FY24-FY27 1,501,575 260,000 - 1,761,575 ST015 Curb, Gutter & Sidewalk FY 27- FY 30 - 200,000 100,000 400,000 500,000 ST018 Annual Surface Seal Project FY28-FY31 - 5,000,000 - 5,000,000 5,000,000 ST022 Roadway Rehabilitation Program Group 1 1,500,000 - - 1,500,000 ST023 Roadway Rehabilitation Program Group 2 - 1,710,000 - 1,710,000 ST024 Roadway Rehabilitation Program Group 3 - - 2,202,000 2,202,000 ST025 Roadway Rehabilitation Program Group 4 - 4,000,000 - 4,299,000 4,299,000 ST026 San Marcos Boulevard Multi-Way Project 470,697 - - 470,697
TOTAL GAS TAX FUND (200) 10,745,272 9,200,000 2,070,000 11,901,000 24,716,272
TRAFFIC SAFETY FUND (201)
88179 South Santa Fe - Smilax to Bosstick 4,284 - - 4,284 TR005 Adaptive Traffic Control System/Citywide Traffic Study 487,800 - - 487,800
TOTAL TRAFFIC SAFETY FUND (201) 492,084 - - - 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 1,200,000 - - 1,200,000
TOTAL CDBG FUND (207) 2,200,000 - - - 2,200,000
CENTER DRIVE MAINTENANCE FUND (211)
ST022 Roadway Rehabilitation Program Group 1 110,000 - - - 110,000
TOTAL CENTER DRIVE MAINTENANCE FUND (211) 110,000 - - - 110,000 274
Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2026-27
Budget
Appropriation
Total Future
Appropriation Total Budget
RMRA FUNDS (219)
ST011 Annual Surface Seal Project FY24-FY27 $ 8,404,551 $ (1,455,000) $ - $ - $ 8,404,551 ST012 Olive Street Bridge - 1,455,000 - 1,455,000 ST018 Annual Surface Seal Project FY28-FY31 - - 10,143,000 10,143,000 ST022 Roadway Rehabilitation Program Group 1 1,000,000 - - 1,000,000 ST023 Roadway Rehabilitation Program Group 2 - 1,655,000 - 1,655,000 ST024 Roadway Rehabilitation Program Group 3 - - 2,000,000 2,000,000 ST025 Roadway Rehabilitation Program Group 4 - 5,500,000 - 5,772,000 5,772,000
TOTAL RMRA FUNDS (219) 9,404,551 4,045,000 3,110,000 17,915,000 30,429,551
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 2,893,463 - - 2,893,463
88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation
1,208,800 - - 1,208,800
FC018 Meyer-Doran House Restoration 230,000 - - 230,000 PK012 Bradley Park Improvements Phase 1 1,500,000 - - 1,500,000 PL001 General Plan Update - 3,500,000 500,000 2,300,000 2,800,000 PL006 Citywide Floodplain Analysis - - 1,500,000 - 1,500,000 PL008 Bradley Park Master Plan 400,000 - - 400,000 PL009 Walnut Grove Master Plan - - 500,000 500,000 PL012 Woodland Pool Assessment and Alternatives 400,000 - - 400,000 ST004 Mission/Mulberry Drainage Improvement 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 3,950,581 - - 3,950,581 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 TR005 Adaptive Traffic Control System/Citywide Traffic Study 450,000 - - - 450,000
TOTAL PUBLIC FACILITIES FEES FUND (402) 59,327,846 3,500,000 2,000,000 10,700,000 72,027,846 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
275
Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2026-27
Budget
Appropriation
Total Future
Appropriation Total Budget
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
10,054,174 - - 10,054,174
88265 San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control 5,454,800 - - 5,454,800
88505 San Marcos Creek Specific Plan: Creekside Drive and Pad Grading
4,371,603 - - 4,371,603
PL013 San Marcos Boulevard Corridor Plan 782,175 - - 782,175 PL014 San Marcos Climate Action Plan (CAP) Update 315,000 - - 315,000 ST005 San Marcos Boulevard Reconstruction 2,112,172 - - 2,112,172 ST011 Annual Surface Seal Project FY24-FY27 1,093,874 2,285,000 - 3,378,874 ST012 Olive Street Bridge 1,045,000 - - 1,045,000 ST018 Annual Surface Seal Project FY28-FY31 - - 4,857,000 4,857,000 ST022 Roadway Rehabilitation Program Group 1 1,000,000 - - 1,000,000 ST023 Roadway Rehabilitation Program Group 2 - 1,000,000 1,635,000 - 1,635,000 ST024 Roadway Rehabilitation Program Group 3 - 100,000 100,000 298,000 398,000 ST025 Roadway Rehabilitation Program Group 4 - 1,500,000 - 5,929,000 5,929,000 ST026 San Marcos Boulevard Multi-Way Project 3,500,000 - - - 3,500,000
TOTAL TRANSNET - STREETS FUNDS (404) 32,961,677 2,600,000 4,020,000 11,084,000 48,065,677
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 2,884,828 1,000,000 - 3,884,828 ST007 Discovery Street from Craven to Twin Oaks Valley Road 1,974,028 - - - 1,974,028
TOTAL REGIONAL TRANSPORTATION CONGESTION IMPROVEMENT
PROGRAM (408) 9,841,156 - 1,000,000 - 10,841,156
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 TR005 Adaptive Traffic Control System/Citywide Traffic Study 89,000 - - - 89,000 TR009 Linda Vista and Grand Ave Signal 400,000 - - 650,000 1,050,000
TOTAL DEVELOPER CONTRIBUTION/IN-LIEU (410) 2,188,700 - - 650,000 2,838,700
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 - - - 1,000,000 276
Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2026-27
Budget
Appropriation
Total Future
Appropriation Total Budget
88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation
1,937,803 - - - 1,937,803
FC006 Interior Remodel/Apparatus Storage: Fire Station 3 700,000 (355,000) (355,000) - 345,000 FC010 Fire Station 3 Upgrades & Mechanical Ventilation 2,000,000 - - - 2,000,000 PK011 Bradley Park Sports Field Lighting Replacement 850,000 - - - 850,000 PL007 Creek Specific Plan Amendment 690,000 - - - 690,000 TR008 Retroreflective Backplate 724,000 - - - 724,000
TOTAL GRANT/OTHER FUNDING (411) 55,591,815 (355,000) (355,000) - 55,236,815
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
TOTAL SUCCESSOR AGENCY NO. 3 BOND (560553) 23,752,285 - - - 23,752,285
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
TOTAL FACILITIES REPLACEMENT/REHABILITATION FUND (603) 700,000 - - - 700,000 277
Capital Improvement
Projects Program
CIP Project Summary by Funding Source (continued)
Project
Number Project Name
Prior Budget
Appropriation
Budget
Adjustment
FY 2026-27
Budget
Appropriation
Total Future
Appropriation Total Budget
INFRASTRUCTURE FUNDS (604)
FC006 Interior Remodel/Apparatus Storage: Fire Station 3 960,000 487,715 595,000 - 1,555,000 FC010 Fire Station 3 Upgrades & Mechanical Ventilation 250,000 - - - 250,000 PL001 General Plan Update 44,649 - - 44,649 PL011 Discovery Lake Plan and Restoration 200,000 - - - 200,000
TOTAL INFRASTRUCTURE FUNDS (604) 1,454,649 487,715 595,000 - 2,049,649
MEASURE Q FUND (606)
88507 San Marcos Creek Specific Plan: Promenade Construction 1,000,000 - - - 1,000,000 88529 San Marcos Creek Specific Plan: Environmental Habitat and Mitigation
3,500,000 - - - 3,500,000
FC019 Senior Center HVAC/Cool Zone 700,000 107,285 - - 700,000 FC020 Fire Station 1 HVAC Replacement 2,050,000 - - - 2,050,000 FC021 Fire Station 5 - - 4,500,000 12,339,191 16,839,191 PL001 General Plan Update - - 700,000 - 700,000 PL007 Creek Specific Plan Amendment - - 74,000 - 74,000 PL013 San Marcos Boulevard Corridor Plan 138,175 - - - 138,175 PL014 San Marcos Climate Action Plan (CAP) Update 9,450 74,000 - - 9,450 ST019 Inland Rail Trail/Mission Road Lighting Enhancement - - - 1,000,000 1,000,000
TOTAL MEASURE Q FUND (606) 7,397,625 181,285 5,274,000 13,339,191 26,010,816
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 $ 250,695,348 $ 19,659,000 $ 21,653,191 $ 61,650,000 $ 333,998,539 278
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279
City of San Marcos Capital Improvement Projects Program 167
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): $ -
FY26-27 Budget: $ 625,000
Expended/Encumbered as of June 30, 2026 $ 303,947
Available Budget as of June 30, 2026 $ 321,053
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
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 (Advanced Planning) $ 47,500 $ - $ - $ - $ - $ - $ 47,500 Totals $ 625,000 $ - $ - $ - $ - $ - $ 625,000
Total Project Cost $ 625,000
280
168 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 2035 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): $ -
FY26-27 Budget: $ 17,419,943
Expended/Encumbered as of June 30, 2026 $ 11,490,980
Available Budget as of June 30, 2026 $ 5,928,963
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
PFF (SR78) $ 16,236,720 $ - $ - $ - $ - $ - $ 16,236,720 TransNet LSI $ 600,000 $ - $ - $ - $ - $ - $ 600,000 Former SM Redev. Agency $ 583,223 $ - $ - $ - $ - $ - $ 583,223 Totals $ 17,419,943 $ - $ - $ - $ - $ - $ 17,419,943 Total Project Cost $ 17,419,943
281
City of San Marcos Capital Improvement Projects Program 169
CAPITAL IMPROVEMENT PROJECT - STREETS
South Santa Fe - Smilax to Bosstick
Project Code Project Type Project Category Target Completion Responsible Dept. 88179 Streets Improvement Summer 2029 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): $ -
FY26-27 Budget: $ 7,424,808
Expended/Encumbered as of June 30, 2026 $ 4,473,368
Available Budget as of June 30, 2026 $ 2,951,440
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Gas Tax $ 1,670,000 $ - $ - $ - $ - $ - $ 1,670,000 Traffic Safety $ 4,284 $ - $ - $ - $ - $ - $ 4,284 PFF (Cir Streets) $ 1,176,444 $ - $ - $ - $ - $ - $ 1,176,444 TransNet Highway $ 580,000 $ - $ - $ - $ - $ - $ 580,000 TransNet LSI $ 308,156 $ - $ - $ - $ - $ - $ 308,156 TIF Funds $ 82,000 $ - $ - $ - $ - $ - $ 82,000
SA No. 3 Bond Proceeds $ 287,466 $ - $ - $ - $ - $ - $ 287,466 Former SM Redev. Agency $ 3,316,458 $ - $ - $ - $ - $ - $ 3,316,458 Totals $ 7,424,808 $ - $ - $ - $ - $ - $ 7,424,808 Total Project Cost $ 7,424,808
282
170 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 Spring 2028 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2011-12 Post-Construction $4,711,261 N/A
Project Description:
This project includes the widening of the existing drainage channel south of Grand Avenue, west of Linda Vista Drive, and the creation of riparian habitat on City-owned land. This project also includes the construction of a precast bridge over the widened channel for future access to Linda Vista Drive and Grand Avenue. Improvements are needed to relive local flooding and promote the development of the site.
Budget & Expense Summary:
Prior Approved Budget: $ 4,711,261
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 4,711,261
Expended/Encumbered as of June 30, 2026 $ 4,026,569
Available Budget as of June 30, 2026 $ 684,692
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
SA No. 3 Bond Proceeds $ 2,718,970 $ - $ - $ - $ - $ - $ 2,718,970 Former SM Redev. Agency $ 249,539 $ - $ - $ - $ - $ - $ 249,539 PFF (FC ) $ 100,000 $ - $ - $ - $ - $ - $ 100,000 PFF (Cir Streets) $ 1,642,752 $ - $ - $ - $ - $ - $ 1,642,752 Totals $ 4,711,261 $ - $ - $ - $ - $ - $ 4,711,261 Total Project Cost $ 4,711,261
283
City of San Marcos Capital Improvement Projects Program 171
CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT
San Marcos Creek Specific Plan: Bent Ave. Bridge & Improvements Project Code Project Type Project Category Target Completion Responsible Dept. 88263 Creek District Improvement Fall 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-lame bridge along Bent Avenue over San Marcos Creek from Discovery Street to north of the future Creekside Drive. The project will include sidewalks, a multi-use trial, bicycle lanes and safety lighting. The new bridge will replace the existing low water crossing, which is inadequate to convey flows during storm events resulting in local flooding and blocked access for emergency vehicles.
Budget & Expense Summary:
Prior Approved Budget: $ 33,384,192
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 33,384,192
Expended/Encumbered as of June 30, 2026 $ 30,546,148
Available Budget as of June 30, 2026 $ 2,838,044
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
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
284
172 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT
San Marcos Creek Specific Plan: Via Vera Cruz Bridge & Improvements Project Code Project Type Project Category Target Completion Responsible Dept. 88264 Creek District Improvement Fall 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: $ 46,767,021
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 46,767,021
Expended/Encumbered as of June 30, 2026 $ 45,953,551
Available Budget as of June 30, 2026 $ 813,470
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Developer Deposit $ 145,000 $ - $ - $ - $ - $ - $ 145,000 Federal HBP Funds $ 24,522,102 $ - $ - $ - $ - $ - $ 24,522,102 Other Agency $ 1,789,280 $ - $ - $ - $ - $ - $ 1,789,280 PFF (Cir Streets) $ 6,629,274 $ - $ - $ - $ - $ - $ 6,629,274 TransNet LSI $ 10,054,174 $ - $ - $ - $ - $ - $ 10,054,174 SA No. 2 Bond Proceeds $ 57 $ - $ - $ - $ - $ - $ 57 SA No. 3 Bond Proceeds $ 3,621,884 $ - $ - $ - $ - $ - $ 3,621,884 Former SM Redev. Agency $ 5,250 $ - $ - $ - $ - $ - $ 5,250 Totals $ 46,767,021 $ - $ - $ - $ - $ - $ 46,767,021 Total Project Cost $ 46,767,021
285
City of San Marcos Capital Improvement Projects Program 173
CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT
San Marcos Creek Specific Plan: Discovery St. Widening & Flood Control Project Code Project Type Project Category Target Completion Responsible Dept. 88265 Creek District Creek District Fall 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: $ 16,829,207
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 16,829,207
Expended/Encumbered as of June 30, 2026 $ 16,829,207
Available Budget as of June 30, 2026 $ -
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Other Agency $ 735,947 $ - $ - $ - $ - $ - $ 735,947 PFF (Cir Streets) $ 2,893,463 $ - $ - $ - $ - $ - $ 2,893,463 TransNet Bond Funds $ 1,997,648 $ - $ - $ - $ - $ - $ 1,997,648 TransNet LSI $ 3,457,152 $ - $ - $ - $ - $ - $ 3,457,152 RTCIP $ 4,982,300 $ - $ - $ - $ - $ - $ 4,982,300 SA No. 3 Bond Proceeds $ 2,741,669 $ - $ - $ - $ - $ - $ 2,741,669 Former SM Redev. Agency $ 21,028 $ - $ - $ - $ - $ - $ 21,028 Totals $ 16,829,207 $ - $ - $ - $ - $ - $ 16,829,207 Total Project Cost $ 16,829,207
286
174 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT
San Marcos Creek Specific Plan: Creekside Drive and Pad Grading Project Code Project Type Project Category Target Completion Responsible Dept. 88505 Creek District Improvement Fall 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: $ 12,092,817
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 12,092,817
Expended/Encumbered as of June 30, 2026 $ 11,842,146
Available Budget as of June 30, 2026 $ 250,671
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
TransNet Bond Funds $ 1,384,313 $ - $ - $ - $ - $ - $ 1,384,313 TransNet LSI $ 2,987,290 $ - $ - $ - $ - $ - $ 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 $ 12,092,817 $ - $ - $ - $ - $ - $ 12,092,817 Total Project Cost $ 12,092,817
287
City of San Marcos Capital Improvement Projects Program 175
CAPITAL IMPROVEMENT PROJECT - CREEK DISTRICT
San Marcos Creek Specific Plan: Promenade Construction
Project Code Project Type Project Category Target Completion Responsible Dept. 88507 Creek District Improvement Fall 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: $ 5,544,185
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 5,544,185
Expended/Encumbered as of June 30, 2026 $ 5,483,712
Available Budget as of June 30, 2026 $ 60,473
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
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 City In-Kind Contribution $ 55,000 $ - $ - $ - $ - $ - $ 55,000 Totals $ 5,544,185 $ - $ - $ - $ - $ - $ 5,544,185 Total Project Cost $ 5,544,185
288
176 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: $ 16,446,117
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 16,446,117
Expended/Encumbered as of June 30, 2026 $ 16,654,265
Available Budget as of June 30, 2026 $ (208,148)
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
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 $ 16,446,117 $ - $ - $ - $ - $ - $ 16,446,117 Total Project Cost $ 16,446,117
289
City of San Marcos Capital Improvement Projects Program 177
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 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Construction $1,900,000 N/A
Project Description:
This project includes the addition of an emergency apparatus storage structure on the Fire Station 3 site and the replacement of the existing apparatus bay doors on the existing fire station building.
Budget & Expense Summary:
Prior Approved Budget: $ 1,660,000
Budget Appropriation Increase/(Decrease): $ 240,000
FY26-27 Budget: $ 1,900,000
Expended/Encumbered as of June 30, 2026 $ 1,665,205
Available Budget as of June 30, 2026 $ 234,795
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Grant/Other $ 700,000 $ (355,000) $ - $ - $ - $ - $ 345,000 Infrastructure Replacement/
Rehab $ 960,000 $ 595,000 $ - $ - $ - $ - $ 1,555,000 Totals $ 1,660,000 $ 240,000 $ - $ - $ - $ - $ 1,900,000 Total Project Cost $ 1,900,000
290
178 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 2027 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 includes 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): $ -
FY26-27 Budget: $ 2,250,000
Expended/Encumbered as of June 30, 2026 $ 424,959
Available Budget as of June 30, 2026 $ 1,825,041
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
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
291
City of San Marcos Capital Improvement Projects Program 179
CAPITAL IMPROVEMENT PROJECT - FACILITIES
Discovery Lake Bridge Repair
Project Code Project Type Project Category Target Completion Responsible Dept.
FC017 Facilities Maintenance Winter 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Design $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): $ -
FY26-27 Budget: $ 400,000
Expended/Encumbered as of June 30, 2026 $ 173
Available Budget as of June 30, 2026 $ 399,827
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
CFD 98-02 $ 400,000 $ - $ - $ - $ - $ - $ 400,000 Totals $ 400,000 $ - $ - $ - $ - $ - $ 400,000
Total Project Cost $ 400,000
292
180 Capital Improvement Projects Program City of San Marcos
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 Construction $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): $ -
FY26-27 Budget: $ 230,000
Expended/Encumbered as of June 30, 2026 $ 42,437
Available Budget as of June 30, 2026 $ 187,563
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
PFF (HC ) $ 230,000 $ - $ - $ - $ - $ - $ 230,000 Totals $ 230,000 $ - $ - $ - $ - $ - $ 230,000
Total Project Cost $ 230,000
293
City of San Marcos Capital Improvement Projects Program 181
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 Construction $1,800,000 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: $ 1,800,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 1,800,000
Expended/Encumbered as of June 30, 2026 $ 1,617,905
Available Budget as of June 30, 2026 $ 182,095
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 100,000 $ - $ - $ - $ - $ - $ 100,000 Measure Q Fund $ 700,000 $ - $ - $ - $ - $ - $ 700,000 CDBG $ 1,000,000 $ - $ - $ - $ - $ - $ 1,000,000
Totals $ 1,800,000 $ - $ - $ - $ - $ - $ 1,800,000 Total Project Cost $ 1,800,000
294
182 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - FACILITIES
Fire Station 1 HVAC Replacement
Project Code Project Type Project Category Target Completion Responsible Dept.
FC020 Facilities Maintenance Fall 2025 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Construction $2,050,000 N/A
Project Description:
This project will replace the aging HVAC infrastructure in Fire Station No. 1.
Budget & Expense Summary:
Prior Approved Budget: $ 2,050,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 2,050,000
Expended/Encumbered as of June 30, 2026 $ 1,965,931
Available Budget as of June 30, 2026 $ 84,069
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Measure Q Fund $ 2,050,000 $ - $ - $ - $ - $ - $ 2,050,000 Totals $ 2,050,000 $ - $ - $ - $ - $ - $ 2,050,000 Total Project Cost $ 2,050,000
295
City of San Marcos Capital Improvement Projects Program 183
CAPITAL IMPROVEMENT PROJECT - FACILITIES
Fire Station 5
Project Code Project Type Project Category Target Completion Responsible Dept.
FC021 Facilities Improvement Fall 2028 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Design $25,000,000 N/A
Project Description:
This project will construct Fire Station 5 and associated improvements at the property located at the corner of Las Posas Road and Armorlite.
Budget & Expense Summary:
Prior Approved Budget: $ 25,000,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 25,000,000
Expended/Encumbered as of June 30, 2026 $ 1,897,545
Available Budget as of June 30, 2026 $ 23,102,455
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
General Fund $ 8,160,809 $ 3,939,191 $ 4,000,000 $ (7,939,191) $ - $ - $ 8,160,809 Measure Q Fund $ - $ 4,500,000 $ 4,200,000 $ 8,139,191 $ - $ - $ 16,839,191 Totals $ 8,160,809 $ 8,439,191 $ 8,200,000 $ 200,000 $ - $ - $ 25,000,000 Total Project Cost $ 25,000,000
296
184 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 Summer 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Construction $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: $ 1,200,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 1,200,000
Expended/Encumbered as of June 30, 2026 $ 916,490
Available Budget as of June 30, 2026 $ 283,510
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
CDBG $ 1,200,000 $ - $ - $ - $ - $ - $ 1,200,000
Totals $ 1,200,000 $ - $ - $ - $ - $ - $ 1,200,000 Total Project Cost $ 1,200,000
297
City of San Marcos Capital Improvement Projects Program 185
CAPITAL IMPROVEMENT PROJECT - PARKS
Bradley Park Sports Field Lighting Replacement
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 2024-25 Pre-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 lighitng at Bradley Park, including the installation of new fixtures and upgrades to existing fixtures.
Budget & Expense Summary:
Prior Approved Budget: $ 850,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 850,000
Expended/Encumbered as of June 30, 2026 $ 49,317
Available Budget as of June 30, 2026 $ 800,683
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Grant/Other $ 850,000 $ - $ - $ - $ - $ - $ 850,000 Totals $ 850,000 $ - $ - $ - $ - $ - $ 850,000
Total Project Cost $ 850,000
298
186 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - PARKS
Bradley Park Improvements Phase 1
Project Code Project Type Project Category Target Completion Responsible Dept.
PK012 Parks Improvement Winter 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: $ 1,500,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 1,500,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 1,500,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
PFF (Parks/Trails ) $ 1,500,000 $ - $ - $ - $ - $ - $ 1,500,000 Totals $ 1,500,000 $ - $ - $ - $ - $ - $ 1,500,000 Total Project Cost $ 1,500,000
299
City of San Marcos Capital Improvement Projects Program 187
CAPITAL IMPROVEMENT PROJECT - PLANNING
General Plan Update
Project Code Project Type Project Category Target Completion Responsible Dept.
PL001 Planning Forward Planning Fall 2030 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Forward Planning $4,471,809 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): $ 3,500,000
FY26-27 Budget: $ 4,471,809
Expended/Encumbered as of June 30, 2026 $ 921,118
Available Budget as of June 30, 2026 $ 3,550,691
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
General Fund $ 927,160 $ - $ - $ - $ - $ - $ 927,160 PFF Advanced Planning $ - $ 500,000 $ 2,300,000 $ - $ - $ - $ 2,800,000 Infrastructure Replacement/
Rehab $ 44,649 $ - $ - $ - $ - $ - $ 44,649
Measure Q Fund $ - $ 700,000 $ - $ - $ - $ - $ 700,000 Totals $ 971,809 $ 1,200,000 $ 2,300,000 $ - $ - $ - $ 4,471,809 Total Project Cost $ 4,471,809
300
188 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - PLANNING
Trash Amendment
Project Code Project Type Project Category Target Completion Responsible Dept.
PL004 Planning Improvement Summer 2027 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): $ -
FY26-27 Budget: $ 250,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 250,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 250,000 $ - $ - $ - $ - $ - $ 250,000 Totals $ 250,000 $ - $ - $ - $ - $ - $ 250,000
Total Project Cost $ 250,000
301
City of San Marcos Capital Improvement Projects Program 189
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): $ -
FY26-27 Budget: $ 450,000
Expended/Encumbered as of June 30, 2026 $ 209,528
Available Budget as of June 30, 2026 $ 240,472
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
General Fund $ 450,000 $ - $ - $ - $ - $ - $ 450,000 Totals $ 450,000 $ - $ - $ - $ - $ - $ 450,000
Total Project Cost $ 450,000
302
190 Capital Improvement Projects Program City of San Marcos
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 Not Started $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): $ -
FY26-27 Budget: $ 1,500,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 1,500,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
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
303
City of San Marcos Capital Improvement Projects Program 191
CAPITAL IMPROVEMENT PROJECT - PLANNING
Creek Specific Plan Amendment
Project Code Project Type Project Category Target Completion Responsible Dept.
PL007 Planning Forward Planning Fall 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2024-25 Forward Planning $814,000 N/A
Project Description:
This project would update the Creek Specific plan.
Budget & Expense Summary:
Prior Approved Budget: $ 740,000
Budget Appropriation Increase/(Decrease): $ 74,000
FY26-27 Budget: $ 814,000
Expended/Encumbered as of June 30, 2026 $ 685,968
Available Budget as of June 30, 2026 $ 128,032
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
General Fund $ 50,000 $ - $ - $ - $ - $ - $ 50,000 Grant/Other $ 690,000 $ - $ - $ - $ - $ - $ 690,000 Measure Q Fund $ - $ 74,000 $ - $ - $ - $ - $ 74,000 Totals $ 740,000 $ 74,000 $ - $ - $ - $ - $ 814,000 Total Project Cost $ 814,000
304
192 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - PLANNING
Bradley Park Master Plan
Project Code Project Type Project Category Target Completion Responsible Dept.
PL008 Planning Forward Planning Summer 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Forward Planning $400,000 N/A
Project Description:
This project will engage in the development of a master plan for the long-term build-out of Bradley Park.
Budget & Expense Summary:
Prior Approved Budget: $ 400,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 400,000
Expended/Encumbered as of June 30, 2026 $ 3,564
Available Budget as of June 30, 2026 $ 396,436
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
PFF (Parks/Trails ) $ 400,000 $ - $ - $ - $ - $ - $ 400,000 Totals $ 400,000 $ - $ - $ - $ - $ - $ 400,000
Total Project Cost $ 400,000
305
City of San Marcos Capital Improvement Projects Program 193
CAPITAL IMPROVEMENT PROJECT - PLANNING
Walnut Grove Master Plan
Project Code Project Type Project Category Target Completion Responsible Dept.
PL009 Planning Forward Planning Summer 2028 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Not Started $500,000 N/A
Project Description:
This project will engage in the development of a master plan for the long-term build-out of Walnut Grove Park
Budget & Expense Summary:
Prior Approved Budget: $ 500,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 500,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 500,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
PFF (Parks/Trails ) $ - $ - $ 500,000 $ - $ - $ - $ 500,000 Totals $ - $ - $ 500,000 $ - $ - $ - $ 500,000
Total Project Cost $ 500,000
306
194 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - PLANNING
Fire Station Condition Assessment
Project Code Project Type Project Category Target Completion Responsible Dept.
PL010 Planning Forward Planning Winter 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Forward Planning $350,000 N/A
Project Description:
This project would evaluate fire stations throughout the City and identify remaining service life of key component of the fire stations and establish a prioritized approach to improvements to critical components nearing the end of their service life.
Budget & Expense Summary:
Prior Approved Budget: $ 350,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 350,000
Expended/Encumbered as of June 30, 2026 $ 635
Available Budget as of June 30, 2026 $ 349,365
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Facilities Replacement/Rehab $ 350,000 $ - $ - $ - $ - $ - $ 350,000 Totals $ 350,000 $ - $ - $ - $ - $ - $ 350,000
Total Project Cost $ 350,000
307
City of San Marcos Capital Improvement Projects Program 195
CAPITAL IMPROVEMENT PROJECT - PLANNING
Discovery Lake Plan and Restoration
Project Code Project Type Project Category Target Completion Responsible Dept.
PL011 Planning Forward Planning Summer 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Forward Planning $200,000 N/A
Project Description:
This project will investigate options to improve the overall water quality and use of Discovery Lake including environmental analysis of reducing the encroachment of vegetation.
Budget & Expense Summary:
Prior Approved Budget: $ 200,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 200,000
Expended/Encumbered as of June 30, 2026 $ 2,631
Available Budget as of June 30, 2026 $ 197,369
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Infrastructure Replacement/
Rehab $ 200,000 $ - $ - $ - $ - $ - $ 200,000
Totals $ 200,000 $ - $ - $ - $ - $ - $ 200,000
Total Project Cost $ 200,000
308
196 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - PLANNING
Woodland Pool Assessment and Alternatives
Project Code Project Type Project Category Target Completion Responsible Dept.
PL012 Planning Forward Planning Summer 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Not Started $400,000 N/A
Project Description:
This project will study potential improvements to the pool at woodland park and the potential feasibility of options for future improvements.
Budget & Expense Summary:
Prior Approved Budget: $ 400,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 400,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 400,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
PFF (Parks/Trails ) $ 400,000 $ - $ - $ - $ - $ - $ 400,000 Totals $ 400,000 $ - $ - $ - $ - $ - $ 400,000
Total Project Cost $ 400,000
309
City of San Marcos Capital Improvement Projects Program 197
CAPITAL IMPROVEMENT PROJECT - PLANNING
San Marcos Boulevard Corridor Plan
Project Code Project Type Project Category Target Completion Responsible Dept.
PL013 Planning Forward Planning Spring 2029 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Forward Planning $920,350 SM82
Project Description:
The project will prepare a transportation corridor plan for San Marcos Boulevard from Twin Oaks Valley Road to Rancho Sanata Fe Road which will review existing conditions and define future smart growth roadway conditions used by vehicles, bicycles, transit, and pedestrians.
Budget & Expense Summary:
Prior Approved Budget: $ 920,350
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 920,350
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 920,350
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
TransNet Smart Growth Grant $ 782,175 $ - $ - $ - $ - $ - $ 782,175 Measure Q Fund $ 138,175 $ - $ - $ - $ - $ - $ 138,175 Totals $ 920,350 $ - $ - $ - $ - $ - $ 920,350
Total Project Cost $ 920,350
310
198 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - PLANNING
San Marcos Climate Action Plan (CAP) Update
Project Code Project Type Project Category Target Completion Responsible Dept.
PL014 Planning Improvement Spring 2029 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Forward Planning $324,450 SM81
Project Description:
The project will perform a comprehensive update to the City’s existing Climate Action Plan (CAP) which will include an updated Greenhouse Gas (GHG) inventory, future projections, and updated measures and programs to reduce GHG’s over time to meet State requirements.
Budget & Expense Summary:
Prior Approved Budget: $ 324,450
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 324,450
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 324,450
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
TransNet Smart Growth Grant $ 315,000 $ - $ - $ - $ - $ - $ 315,000 Measure Q Fund $ 9,450 $ - $ - $ - $ - $ - $ 9,450 Totals $ 324,450 $ - $ - $ - $ - $ - $ 324,450
Total Project Cost $ 324,450
311
City of San Marcos Capital Improvement Projects Program 199
CAPITAL IMPROVEMENT PROJECT - STREETS
Mission/Mulberry Drainage Improvement
Project Code Project Type Project Category Target Completion Responsible Dept.
ST004 Streets Improvement Fall 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Design $6,500,000 N/A
Project Description:
This project includes the installation of a new storm drain facility from an existing outfall located on the 400 block of Mulberry Dr., to the box culvert on Mission Rd. and the elimination of the current drop structure. The proposed new storm drain facility will connect to an existing storm drain line that runs under Mission Rd. and ultimately into San Marcos Creek.
Budget & Expense Summary:
Prior Approved Budget: $ 6,500,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 6,500,000
Expended/Encumbered as of June 30, 2026 $ 292,754
Available Budget as of June 30, 2026 $ 6,207,246
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
PFF (FC ) $ 1,864,132 $ - $ - $ - $ - $ - $ 1,864,132 Totals $ 1,864,132 $ - $ - $ - $ - $ - $ 1,864,132 Future Years $ 4,635,868
Total Project Cost $ 6,500,000
312
200 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - STREETS
San Marcos Boulevard Reconstruction
Project Code Project Type Project Category Target Completion Responsible Dept.
ST005 Streets Improvement Spring 2029 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Design $11,600,000 SM64
Project Description:
This project includes the reconstruction of San Marcos Blvd. from Knoll Rd. to Rancho Santa Fe Rd., including the removal and replacement of deteriorated pavement, removal of pavers at intersections, the installation of new signals throughout the corridor, update of pedestrian ramps for ADA compliance, and the replacement of damaged and uplifted curbs, gutters, and sidewalk.
Budget & Expense Summary:
Prior Approved Budget: $ 11,600,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 11,600,000
Expended/Encumbered as of June 30, 2026 $ 785,045
Available Budget as of June 30, 2026 $ 10,814,955
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Gas Tax $ 5,603,000 $ - $ - $ - $ - $ - $ 5,603,000 TransNet LSI $ 2,112,172 $ - $ - $ - $ - $ - $ 2,112,172 RTCIP $ 2,884,828 $ 1,000,000 $ - $ - $ - $ - $ 3,884,828 Totals $ 10,600,000 $ 1,000,000 $ - $ - $ - $ - $ 11,600,000 Total Project Cost $ 11,600,000
313
City of San Marcos Capital Improvement Projects Program 201
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 Spring 2030 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): $ -
FY26-27 Budget: $ 21,570,000
Expended/Encumbered as of June 30, 2026 $ 19,293,772
Available Budget as of June 30, 2026 $ 2,276,228
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
PFF (Cir Streets) $ 6,132,122 $ - $ - $ - $ - $ - $ 6,132,122 PFF (SR78) $ 13,463,850 $ - $ - $ - $ - $ - $ 13,463,850 RTCIP $ 1,974,028 $ - $ - $ - $ - $ - $ 1,974,028 Totals $ 21,570,000 $ - $ - $ - $ - $ - $ 21,570,000 Total Project Cost $ 21,570,000
314
202 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - STREETS
Twin Oaks Valley Road & Barham Drive Improvements
Project Code Project Type Project Category Target Completion Responsible Dept.
ST008 Streets Improvement Summer 2030 Development Services/ Developer
Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2018-19 Construction $8,132,750 SM69
Project Description:
The project involves surface improvements including asphalt, concrete, medians, sidewalks, signage, traffic lights, and underground improvements including utility and drainage improvements, relocations and water treatment within the public right of way to accommodate the construction of additional lanes.
Budget & Expense Summary:
Prior Approved Budget: $ 8,132,750
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 8,132,750
Expended/Encumbered as of June 30, 2026 $ 7,963,634
Available Budget as of June 30, 2026 $ 169,116
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
General Fund $ 4,182,169 $ - $ - $ - $ - $ - $ 4,182,169 PFF (SR78) $ 3,950,581 $ - $ - $ - $ - $ - $ 3,950,581 Totals $ 8,132,750 $ - $ - $ - $ - $ - $ 8,132,750 Total Project Cost $ 8,132,750
315
City of San Marcos Capital Improvement Projects Program 203
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 Maintenance $13,545,000 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: $ 15,000,000
Budget Appropriation Increase/(Decrease): $ (1,455,000) FY26-27 Budget: $ 13,545,000
Expended/Encumbered as of June 30, 2026 $ 5,004,296
Available Budget as of June 30, 2026 $ 8,540,704
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Gas Tax $ 1,501,575 $ 260,000 $ - $ - $ - $ - $ 1,761,575 RMRA $ 8,404,551 $ - $ - $ - $ - $ - $ 8,404,551
TransNet LSI $ 1,093,874 $ 2,285,000 $ - $ - $ - $ - $ 3,378,874 Totals $ 11,000,000 $ 2,545,000 $ - $ - $ - $ - $ 13,545,000 Total Project Cost $ 13,545,000
316
204 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - STREETS
Olive Street Bridge
Project Code Project Type Project Category Target Completion Responsible Dept.
ST012 Streets Improvement Spring 2028 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2021-22 Pre-Design $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): $ -
FY26-27 Budget: $ 2,500,000
Expended/Encumbered as of June 30, 2026 $ 2,512
Available Budget as of June 30, 2026 $ 2,497,488
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
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
317
City of San Marcos Capital Improvement Projects Program 205
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 Maintenance $600,000 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): $ 200,000
FY26-27 Budget: $ 600,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 600,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Gas Tax $ - $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 Totals $ - $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 Future Years $ 100,000
Total Project Cost $ 600,000
318
206 Capital Improvement Projects Program City of San Marcos
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 Not Started $25,000,000 SM76
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 2028 through Fiscal Year 2031.
Budget & Expense Summary:
Prior Approved Budget: $ 20,000,000
Budget Appropriation Increase/(Decrease): $ 5,000,000
FY26-27 Budget: $ 25,000,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 25,000,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Gas Tax $ - $ - $ - $ - $ 2,500,000 $ 2,500,000 $ 5,000,000 RMRA $ - $ - $ 2,625,000 $ 2,518,000 $ 2,500,000 $ 2,500,000 $ 10,143,000 TransNet LSI $ - $ - $ 2,375,000 $ 2,482,000 $ - $ - $ 4,857,000 Totals $ - $ - $ 5,000,000 $ 5,000,000 $ 5,000,000 $ 5,000,000 $ 20,000,000 Future Years $ 5,000,000
Total Project Cost $ 25,000,000
319
City of San Marcos Capital Improvement Projects Program 207
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 Not Started $1,000,000 N/A
Project Description:
This project would construct enhanced pedestrian lighting along Misson road in the Richmar Neighborhood along the inland rail trail.
Budget & Expense Summary:
Prior Approved Budget: $ 1,000,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 1,000,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 1,000,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
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
320
208 Capital Improvement Projects Program City of San Marcos
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 Not Started $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): $ -
FY26-27 Budget: $ 4,900,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 4,900,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
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
321
City of San Marcos Capital Improvement Projects Program 209
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 Not Started $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): $ -
FY26-27 Budget: $ 3,400,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 3,400,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
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
322
210 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - STREETS
Roadway Rehabilitation Program Group 1
Project Code Project Type Project Category Target Completion Responsible Dept.
ST022 Streets Maintenance Fall 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Construction $3,610,000 SM77
Project Description:
This project will perform roadway rehabilitation for those roads at the end of their serviceable life.
Budget & Expense Summary:
Prior Approved Budget: $ 3,610,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 3,610,000
Expended/Encumbered as of June 30, 2026 $ 287,279
Available Budget as of June 30, 2026 $ 3,322,721
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Gas Tax $ 1,500,000 $ - $ - $ - $ - $ - $ 1,500,000 Center Drive Maintenance Fund $ 110,000 $ - $ - $ - $ - $ - $ 110,000 RMRA $ 1,000,000 $ - $ - $ - $ - $ - $ 1,000,000
TransNet LSI $ 1,000,000 $ - $ - $ - $ - $ - $ 1,000,000 Totals $ 3,610,000 $ - $ - $ - $ - $ - $ 3,610,000 Total Project Cost $ 3,610,000
323
City of San Marcos Capital Improvement Projects Program 211
CAPITAL IMPROVEMENT PROJECT - STREETS
Roadway Rehabilitation Program Group 2
Project Code Project Type Project Category Target Completion Responsible Dept.
ST023 Streets Maintenance Fall 2027 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Not Started $5,000,000 SM78
Project Description:
This project will rehabilitate the pavement of various streets to extend their serviceable life.
Budget & Expense Summary:
Prior Approved Budget: $ 4,000,000
Budget Appropriation Increase/(Decrease): $ 1,000,000
FY26-27 Budget: $ 5,000,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 5,000,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Gas Tax $ - $ 1,710,000 $ - $ - $ - $ - $ 1,710,000 RMRA $ - $ 1,655,000 $ - $ - $ - $ - $ 1,655,000
TransNet LSI $ - $ 1,635,000 $ - $ - $ - $ - $ 1,635,000 Totals $ - $ 5,000,000 $ - $ - $ - $ - $ 5,000,000 Total Project Cost $ 5,000,000
324
212 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - STREETS
Roadway Rehabilitation Program Group 3
Project Code Project Type Project Category Target Completion Responsible Dept.
ST024 Streets Maintenance Summer 2028 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Not Started $4,600,000 SM79
Project Description:
This project will rehabilitate the pavement of various streets to extend their serviceable life.
Budget & Expense Summary:
Prior Approved Budget: $ 4,500,000
Budget Appropriation Increase/(Decrease): $ 100,000
FY26-27 Budget: $ 4,600,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 4,600,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
RMRA $ - $ - $ 2,000,000 $ - $ - $ - $ 2,000,000
TransNet LSI $ - $ 100,000 $ 298,000 $ - $ - $ - $ 398,000 Gas Tax $ - $ - $ 2,202,000 $ - $ - $ - $ 2,202,000 Totals $ - $ 100,000 $ 4,500,000 $ - $ - $ - $ 4,600,000 Total Project Cost $ 4,600,000
325
City of San Marcos Capital Improvement Projects Program 213
CAPITAL IMPROVEMENT PROJECT - STREETS
Roadway Rehabilitation Program Group 4
Project Code Project Type Project Category Target Completion Responsible Dept.
ST025 Streets Maintenance Summer 2029 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Not Started $21,500,000 SM80
Project Description:
This project will rehabilitate the pavement of various streets to extend their serviceable life.
Budget & Expense Summary:
Prior Approved Budget: $ 10,500,000
Budget Appropriation Increase/(Decrease): $ 5,500,000
FY26-27 Budget: $ 21,500,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 21,500,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Gas Tax $ - $ - $ - $ 2,000,000 $ 1,197,000 $ 1,102,000 $ 4,299,000 RMRA $ - $ - $ - $ 2,772,000 $ 1,500,000 $ 1,500,000 $ 5,772,000 TransNet LSI $ - $ - $ - $ 228,000 $ 2,803,000 $ 2,898,000 $ 5,929,000 Totals $ - $ - $ - $ 5,000,000 $ 5,500,000 $ 5,500,000 $ 16,000,000 Future Years $ 5,500,000
Total Project Cost $ 21,500,000
326
214 Capital Improvement Projects Program City of San Marcos
CAPITAL IMPROVEMENT PROJECT - STREETS
San Marcos Boulevard Multi-Way Project
Project Code Project Type Project Category Target Completion Responsible Dept.
ST026 Streets Improvement Summer 2029 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2025-26 Design $3,970,697 SM83
Project Description:
This project involves the construction of a multi-way corridor segment. The project will realign the existing sidewalk along San Marcos Boulevard to provide a bike lane separated from high-speed traffic with a landscaped median. The project includes additional street trees, pedestrian-scale lighting along the new walkway, additional parking, and a new midblock crosswalk with a pedestrian signal and signage.
Budget & Expense Summary:
Prior Approved Budget: $ 3,970,697
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 3,970,697
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 3,970,697
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Gas Tax $ 470,697 $ - $ - $ - $ - $ - $ 470,697
TransNet Smart Growth Grant $ 3,500,000 $ - $ - $ - $ - $ - $ 3,500,000 Totals $ 3,970,697 $ - $ - $ - $ - $ - $ 3,970,697 Total Project Cost $ 3,970,697
327
City of San Marcos Capital Improvement Projects Program 215
CAPITAL IMPROVEMENT PROJECT - TRAFFIC
Adaptive Traffic Control System/Citywide Traffic Study
Project Code Project Type Project Category Target Completion Responsible Dept.
TR005 Traffic Improvement Summer 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY 2019-20 Construction $1,026,800 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: $ 1,026,800
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 1,026,800
Expended/Encumbered as of June 30, 2026 $ 565,127
Available Budget as of June 30, 2026 $ 461,673
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Traffic Safety $ 487,800 $ - $ - $ - $ - $ - $ 487,800 Developer Deposit $ 89,000 $ - $ - $ - $ - $ - $ 89,000 PFF (Cir Streets) $ 450,000 $ - $ - $ - $ - $ - $ 450,000 Totals $ 1,026,800 $ - $ - $ - $ - $ - $ 1,026,800 Total Project Cost $ 1,026,800
328
216 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 Summer 2026 Development Services Initial Funding Year Project Phase Total Project Cost RTIP Project Code FY2021-22 Construction $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): $ -
FY26-27 Budget: $ 724,000
Expended/Encumbered as of June 30, 2026 $ 597,292
Available Budget as of June 30, 2026 $ 126,708
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Other State Grant $ 724,000 $ - $ - $ - $ - $ - $ 724,000 Totals $ 724,000 $ - $ - $ - $ - $ - $ 724,000
Total Project Cost $ 724,000
329
City of San Marcos Capital Improvement Projects Program 217
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 Not Started $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: $ 1,050,000
Budget Appropriation Increase/(Decrease): $ -
FY26-27 Budget: $ 1,050,000
Expended/Encumbered as of June 30, 2026 $ -
Available Budget as of June 30, 2026 $ 1,050,000
Prior Budget
Appropriation
FY 2026-27
Budget
Appropriation
FY 2027-28
Planned
FY 2028-29
Planned
FY 2029-30
Planned
FY 2030-31
Planned Total
Funding Source Summary
Developer Deposit $ 400,000 $ - $ 650,000 $ - $ - $ - $ 1,050,000 Totals $ 400,000 $ - $ 650,000 $ - $ - $ - $ 1,050,000 Total Project Cost $ 1,050,000
330
331
1 Civic Center Drive
San Marcos, CA 92069-2918
(760)744-1050
www.sanmarcosca.gov
332
ATTACHMENT 2
Resolution Adopting FY 2026-27 Budgets
333
RESOLUTION NO. 2026-XXXX
ADOPTING THE OPERATIONS & MAINTENANCE BUDGET OF THE
CITY OF SAN MARCOS FOR THE FISCAL YEAR (FY) BEGINNING
JULY 1, 2026 AND THE CAPITAL IMPROVEMENT PROJECTS
PROGRAM BUDGET FOR THE FIVE FISCAL YEARS ENDING 2030-
31, AND APPROPRIATING MONEY OUT OF THE TREASURY FOR
BUDGETARY PURPOSES
WHEREAS, the City Manager has presented to the City Council, Fiscal Year 2026- 27 Operations and Maintenance Budgets for the City of San Marcos and a Capital Improvement Projects Budget for Fiscal Years 2026-27 through 2 030-31 (collectively “Budgets”); and
WHEREAS, the proposed Fiscal Year 2026-27 Operations and Maintenance Budget is balanced; and
WHEREAS, the City held a public budget workshop on April 28, 2026 to discuss the development of the proposed budget and solicit public input; and WHEREAS, the City Council has reviewed and studied said proposed Budgets, making modifications as deemed desirable; and
WHEREAS, the appropriations as listed within the respective Budgets will provide the level of services deemed appropriate by the City Council.
NOW, THEREFORE, BE IT RESOLVED that there is hereby appropriated out of the Treasury of the City of San Marcos for municipal purposes and use by the various departments, the amounts shown in the Fiscal Year 2026-27 General Fund Operating Budget.
BE IT FURTHER RESOLVED that the aforementioned Budgets are approved and that the City Manager is authorized to transfer funds within the guidelines set forth in the City’s Budget Amendment and Transfer Policy and to make ex penditures necessary to 334
Resolution No. 2025-XXXX