San Marcos City Council
June 9, 2026

BUDGET
2026-2027
Adopted Annual
Operations &
Capital Improvement
Program Budget

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

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

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. 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.

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
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.

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 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 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

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General
Fund

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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. 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%
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 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%
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
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
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

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Administration
PURPOSE:

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

SUMMARY OF SERVICES:

The Administration Department, under the direction of the City Manager and her immediate staff, is responsible for the general management of all City operations and personnel. This responsibility includes enforcing City ordinances, administering City contracts and agreements, advising the City Council of legislative and administrative concerns, overseeing intergovernmental relations, and providing overall fiscal management. The City Manager acts as City Treasurer and Executive Director of the Public Facilities Authority, Public Financing Authority, Industrial Development Authority, California Mobilehome Park Financing Authority, and the San Marcos Successor Agency to the former Redevelopment Agency. The 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
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.

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
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
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
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
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:
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 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

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City Clerk
PURPOSE:

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

SUMMARY OF SERVICES:

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

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

Clerk Operations Legislative Affairs
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
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

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Human Resources/Risk Management
PURPOSE:

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

SUMMARY OF SERVICES:

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

CITY ATTORNEY Human Resources/Risk
(1 Full-time)
DEPARTMENTAL STRUCTURE:
(5 Full-time)
(1 Part-time)
HR/Risk Payroll
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 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

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Finance
PURPOSE:

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

SUMMARY OF SERVICES:

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

FINANCE
(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
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
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

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Information Systems
PURPOSE:

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

SUMMARY OF SERVICES:

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

INFORMATION TECHNOLOGY
(6 Full-time)
(2 Part-time)
DEPARTMENTAL STRUCTURE:
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
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

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Real Property Services
PURPOSE:

To effectively manage the City’s real property interests.

SUMMARY OF SERVICES:

This division oversees the City’s extensive real property and leasing interests, which provide significant non-tax revenue to the City’s general fund. Duties include 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
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 -

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

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Public Works
PURPOSE:

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

SUMMARY OF SERVICES:

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

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

CITY COUNCIL
DEPARTMENTAL STRUCTURE:

PUBLIC WORKS
(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
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

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
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
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
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
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

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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
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 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
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
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
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
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
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
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)

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Fire
PURPOSE:

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

SUMMARY OF SERVICES:

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

The City of San Marcos comprises 24 square miles of the SMFPD. The building division protects the life, property and welfare of the community by enforcing laws, codes and ordinances that regulate all building and parking activities in San Marcos. The Fire Chief exercises operational control over the department under the general direction of the City Manager.

FIRE

DEPARTMENTAL STRUCTURE

FIRE DEPARTMENT
Prevention
Building
Code
Enforcement
(5 Full-time)
(3 Part-time)
(8 Full-time)
(3 Part-time)
(2 Full-time)
(2 Part-time)
EMS & Operations
(1 Full-time)(10 Full-time)
(2 Part-time)
Administration Emergency
Preparedness
(76 Full-time)
(30 Part-time)
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 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
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
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
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
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
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
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:
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 -
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

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Parks and Recreation
PURPOSE:

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

SUMMARY OF SERVICES:

This department is responsible for providing programs and services at City parks and recreation facilities. Specific elements of the department’s work include early childhood enrichment programs and youth programming; holiday celebrations and special events; contractual classes; senior services and family services; sports, cultural and performing arts activities; aquatics, park and trails planning; liaison work with community groups; and trail and nature center activities. The department oversees 6 community parks, 16 neighborhood parks, 22 mini parks and 72.5 miles of trails.

DEPARTMENTAL STRUCTURE:

PARKS & RECREATION
(1 Full-time)
(1 Part-time)
(2 Full-time)
(7 Part-time)
(5 Full-time)
(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
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
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

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Other
Restricted Funds

PAGE INTENTIONALLY LEFT BLANK

Gas Tax Fund
PURPOSE:

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

Budget Summary
FY 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. 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
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. 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
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) 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
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. 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
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. 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
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) 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
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. 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
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. 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
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 $ 60,721 114 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
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 $ 4,159,810 116 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
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. 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
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 $ 720,106 120 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
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.

PAGE INTENTIONALLY LEFT BLANK

Permanent Local Housing Allocation
(PLHA) Fund
PURPOSE:

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

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

Budget Summary
FY 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 $ 918,945 124 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
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 $ 36,166,090 126 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
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 $ - $ - $ - $ -
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
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
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
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.
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
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.

PAGE INTENTIONALLY LEFT BLANK

Trust/Agency Deposits
PURPOSE:

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

Budget Summary
FY 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 $ - $ - $ - $ -

PAGE INTENTIONALLY LEFT BLANK

Redevelopment Property
Tax Trust Fund
PURPOSE:

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

Budget Summary
FY 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. 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
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. 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
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 $ - $ - $ - $ -
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
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. 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
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. 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
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 $ - $ - $ - $ -
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
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 $ - 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
Projected Fund
Balance Summaries

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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. 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.

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

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 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 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

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 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 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

PAGE INTENTIONALLY LEFT BLANK

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1 Civic Center Drive
San Marcos, CA 92069-2918
(760)744-1050
www.sanmarcosca.gov