The Debt Service Fund includes the following fund:
• Capital Leases
For FY 2026, the total revenue for the Capital Leases Debt Service Fund is estimated at $70,375 and the total expenditures are estimated to match at $70,375 with total reserves for the Debt Service Funds estimated to be $24,915 on June 30, 2026.
For FY 2027, the total revenue for the Debt Service Funds is estimated at $70,375 and the total expenditures are also estimated to be $70,375 with total reserves for the Debt Service Funds estimated to be $24,915 on June 30, 2027.
CAPITAL PROJECT FUNDS
The Capital Project Funds include the following funds:
• T.O.T. Sand Replenishment
• Park Development Impact Fee (PDIF)
• Transportation Impact Fee (TIF)
• Public Use Impact Fee (PUFIF)
• Public Recreation Impact Fee (PRIF)
• City Capital Improvement Program (CIP) Fund (funded by the General Fund) • Assessment Districts
For FY 2026, the total revenue for the Capital Projects Funds is estimated at $947,035 and the total expenditures are estimated to be $1,230,949. The total reserves for the Capital Project Funds are estimated to be $4,510,461 on June 30, 2026.
For FY 2027, the total revenue for the Capital Projects Funds is estimated at $990,422 and the total expenditures are estimated to be $851,054. The total reserves for the Capital Project Funds are estimated to be $4,649,829 on June 30, 2027.
Though in some years expenditures may exceed revenues, reserves in the Capital Project Funds were established and maintained and are available to pay for these types of one-time project costs.
Capital Improvement Program (CIP)
The expenditure appropriations for FY 2026 are $4,556,000 for all funds including $2,255,000 of Measure S expenditures. Attachment 2 provides the list of projects with funding sources used for the FY 2026 Capital Improvement Plan. For FY 2027, the expenditure appropriations are $5,030,000 for all funds including $2,190,000 of General Fund expenditures. Attachment 3 provides the list of projects with funding sources used for the FY 2027 Capital Improvement Plan. A 5-year summary of the CIP Program can be found in Attachment 4.
PROPRIETARY FUNDS
May 7, 2025
Review of the FY 2026 & FY 2027 Draft Budget
The City’s proprietary fund is the Sanitation Fund.
The total revenue for the Sanitation Fund is estimated at $6,702,402 for FY 2026 and $7,362,882 for FY 2027. Total expenses, including capital projects, are estimated to be $7,249,856 for FY 2026 and $7,785,168 for FY 2027. The total reserves for the Sanitation Fund are estimated to be $47,879,838 on June 30, 2026, and $47,457,552 on June 30, 2027. It should be noted that most of the Sanitation fund balance (Reserves) is the City’s investment in the San Elijo Joint Powers Authority.
SUCCESSOR AGENCY
On June 29, 2011, California Governor Jerry Brown signed AB1X26 to dissolve all redevelopment agencies within the State of California. All agencies were subsequently dissolved as of February 1, 2012, and a Successor Agency was designated to complete the work of the Solana Beach Redevelopment Agency (RDA) and satisfy its financial obligations.
Recognized Obligation Payment Schedules (ROPS) are now prepared by the Successor Agency annually which then must be approved by the Countywide Oversight Board, the County of San Diego and the State of California. The ROPS identify financial commitments of the former RDA and include $33,650 in Successor Agency administrative costs in FY2026 and $35,000 in FY2027. RDA bond debt service is $200,798 in FY 2026 and $200,963 in FY 2027. These costs are paid from semi-annual tax increment revenue received by the Successor Agency through the Redevelopment Property Tax Trust Fund (RPTTF).
The budget for the Successor Agency presented in the draft Budget is based on the ROPS submitted to the State of California.
Transfers In
There are no transfers in, projected for FY 2026 or FY 2027 for General Fund.
Total Budget
The total revenue for all Funds for the draft FY 2026 Budget is estimated at $47,871,843 and the total expenditures are estimated to be $45,980,588. The total reserves for all City funds are estimated to be $84,797,623 on June 30, 2026.
The total revenue for the draft FY 2027 Budget is estimated at $50,035,698 and the total expenditures are estimated to be $50,224,244. The total reserves for all City funds are estimated to be $84,601,982 on June 30, 2027.
CEQA COMPLIANCE STATEMENT:
Not a project as defined by CEQA
FISCAL IMPACT:
May 7, 2025
Review of the FY 2026 & FY 2027 Draft Budget
The fiscal impacts have been detailed in the Discussion section of this Staff Report.
WORK PLAN:
One of the Four Strategic Priorities of the Work Plan is to maintain Fiscal Sustainability.
The stated Objective is to maintain a balanced operating budget and healthy capital improvement plan while providing outstanding customer service levels that maintain community character to the highest degree possible; and to maintain a threshold of sustainability on a three-year forecast basis, with a goal of keeping the point of revenue and expenditure lines crossing at least three years out. Several items throughout the FY 2025 Work Plan are addressed with this Draft Budget and the overall objective is being met.
OPTIONS:
• Provide direction to Staff for the formulation of the FY 2026 and FY 2027 Draft Budget for adoption on June 18, 2025.
• Request modification to the draft Budget and/or request additional information from Staff.
CITY STAFF RECOMMENDATION:
Staff recommends that the City Council review the FY 2026 and FY 2027 draft Budget and provide Staff with direction to formulate the final Budget for adoption on June 18, 2025.
________________________________
For Alyssa Muto, City Manager
Attachments:
1. FY26 & FY27 Draft Budget
2. FY 2026 Capital Improvement Plan
3. FY 2027 Capital Improvement Plan
4. CIP Summary FY 2026 – FY 2030 V J r-:: ,
'5$)7%8'*(7
GENERAL
)81'
5(9(18(6
2 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
100 41010 PROPERTY TAXES - CURRENT 9,067,724 9,949,243 10,493,656 10,596,980 10,776,224 11,305,070 100 41030 PROPERTY TAXES-DELINQUENT 63,710 13,737 7,424 65,402 99,000 100,000 100 42100 SALES & USE TAX 4,413,265 4,648,922 4,425,148 4,488,000 4,497,919 4,628,482 100 42110 TRANSIENT OCCUPANCY TAX 1,084,932 1,182,951 1,184,699 1,421,551 1,230,770 1,307,693 100 42120 GAS & ELECTRIC FRANCH TAX 315,872 314,242 299,166 245,000 300,000 309,000 100 42130 WASTE FRANCHISE 270,971 305,140 310,259 265,000 316,465 325,959 100 42140 CABLE TV FRANCHISE TAX 235,627 225,135 206,321 235,000 235,000 240,000 100 42150 COMMUNITY ACCESS 1% 51,321 52,955 41,380 50,000 45,000 48,000 100 42160 REAL PROPERTY TRANSFR TAX 340,395 192,560 212,911 185,000 190,000 192,000 100 42180 BENEFIT FEES 462,669 451,874 446,999 460,000 450,000 455,000 100 42190 STREET SWEEPING 48,813 50,766 52,796 50,750 52,000 55,000 100 42200 HOUSEHOLD HAZARDOUS WASTE 32,542 33,844 35,198 33,000 35,000 37,500 100 42210 SHORT TERM VAC RENTAL TOT 895,971 1,051,077 1,033,538 1,182,832 1,115,318 1,171,083 100 42230 NPDES FEES 259,222 192,634 264,762 260,000 266,500 273,000 100 42240 RDA PASS THRU PAYMENTS 212,607 229,407 312,794 205,000 296,000 304,880 100 43100 BUSINESS REGISTRATION 231,375 282,782 268,598 300,000 400,000 410,000 100 43200 BUILDING PERMITS 321,426 532,283 400,216 390,000 475,000 489,000 100 43210 BUILDING PERMIT EXTENSION 1,410 2,420 5,148 - 3,000 3,100 100 43250 PLUMBING PERMITS 23,853 33,517 27,354 21,000 29,000 30,000 100 43260 MECHANICAL PERMITS 26,598 38,342 27,357 26,000 36,000 37,200 100 43270 ELECTRICAL PERMITS 49,973 76,780 50,507 45,000 62,500 64,400 100 43400 SPECIAL ACTIVITY PERMITS 2,743 2,748 3,726 3,000 3,150 3,230 100 43410 VACATION RENTAL PERMIT 16,888 24,200 21,682 22,000 51,000 52,500 100 43500 SPECIAL LIC & PERMITS 2,850 3,400 4,647 3,500 4,500 4,700 100 43520 GOLF CART PERMITS 360 350 350 350 875 897
100 43600 SIGN PERMIT FEES 7,699 5,482 6,062 6,500 6,700 6,900 100 44300 CVC FINES 60,184 74,142 119,367 65,000 80,000 85,000 100 44310 ADMIN CITATIONS 10,274 48,411 86,029 20,000 65,000 66,000 100 44330 PARKING CITATIONS 93,295 144,955 115,230 110,000 120,000 122,000 100 44340 REDFLEX CITATIONS 98,179 140,712 208,096 125,000 191,500 195,330 100 44400 FALSE ALARM FINES - - - 200 - -
100 45100 INTEREST - LAIF 5,763 112,791 315,651 52,500 - - 100 45110 INTEREST - CHANDLER 151,339 152,892 292,096 463,750 347,118 357,533 100 45150 INTEREST - OTHER - - 1,442 - - -
100 45160 INTEREST - PROPERTY TAX 4,780 15,507 28,172 13,650 20,000 22,000 100 45300 GAIN/LOSS ON FMV OF ASSET (449,646) (171,645) 394,489 - - - 100 45500 LA COLONIAL RENTAL 16,123 7,066 9,071 7,875 12,000 14,000 100 45510 FLETCHER COVE RENTAL 10,243 10,039 11,585 11,000 23,000 25,000 100 45550 PROPERTY RENTAL - OTHER 42,476 59,934 63,367 56,700 65,828 67,145 100 45600 SALE OF PERSONAL PROPERTY - 116,345 29 - - -
100 46200 MOTOR VEHICLE IN LIEU 1,897,370 2,053,486 2,194,459 2,320,000 2,400,000 2,520,000 100 46300 STATE HOE 49,251 49,275 47,505 49,000 50,000 51,000 100 46400 OFF TRACK BETTING 11,174 10,262 11,631 11,000 11,500 12,000 100 46520 PALOMAR COLLGE REIMB 7,371 9,072 4,536 7,350 7,000 7,500 100 46710 FIRE REV FM OTHER AGENCES 145,630 5,788 7,098 10,000 6,500 7,000 100 46750 TOWING FEE CREDIT 2,254 3,009 2,488 2,500 2,500 2,600 100 46800 STATE GRANTS - - 167,072 - - -
100 46900 MISCELLANEOUS - INTERGOV 39,545 (21,359) - 90,000 90,000 90,000 100 47050 PLANNING APPLICATION FEES 353,069 245,829 249,253 225,000 285,750 292,893 100 47070 PH NOTICING 20,023 15,946 15,116 16,000 30,000 30,750 100 47150 BUILDING PLAN CHECK FEES 212,882 330,309 385,927 320,000 425,000 430,000 100 47200 PUBLIC FACILITIES FEES 204,482 42,491 32,334 70,000 50,000 51,250 100 47300 ENGINEERING FEES 13,321 19,294 20,858 15,000 15,000 15,375 100 47330 ENGINEERING PLAN CHECK 44,730 68,756 31,123 50,000 63,000 64,575 100 47340 ENCROACHMENT FEES 118,605 60,872 48,047 55,000 72,050 73,850 100 47350 EIR CHARGES 16,352 11,662 18,939 12,000 14,000 14,350 100 47360 GRADING PERMIT FEES 22,018 49,579 9,704 30,000 31,550 30,750 100 47370 RAMP FEES - - - - 5,000 5,100
100 47500 FIRE PLAN CHECK FEES 16,052 18,835 13,371 17,000 27,710 28,400 100 47510 FIRE SPRINKLER PLANCHECK 3,029 2,963 4,663 3,000 7,590 7,590 100 47520 FIRE INSPECTION FEES 6,627 8,457 8,290 6,000 11,280 11,562 3 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
100 47530 FIRE SPRINKLER INSPECTION 4,727 3,090 5,906 3,000 5,820 5,965 100 47540 FIRE ALARM PLANCHECK 484 1,425 1,172 1,000 6,200 6,350 100 47560 FIRE ALARM INSPECTIONS 3,561 3,682 4,203 2,000 18,000 20,000 100 47570 SPECIALTY SYSTEMS PLNCHCK 801 677 1,399 500 1,700 1,750 100 47580 SPECIALITY SYSTEMS INSPCT 781 431 688 500 1,790 1,835 100 47590 FIRE PREVENTION OTHER 1,639 1,552 835 - 1,600 1,650 100 47780 TECHNOLOGY FEE 5 12 - - - -
100 47890 CITY CLERK SERVICE CHARGE 333 5,106 212 3,000 2,500 2,500 100 48210 DONATIONS - SPEC PROJECTS - - 15,000 - - -
100 48300 COMMUNITY GRANTS 15,000 15,000 15,000 20,000 15,000 15,000 100 48500 MISCELLANEOUS REVENUE 95,258 (188,303) 73,244 20,000 30,000 30,000 100 48670 PARKS & REC DONATIONS - 21,953 - - - -
100 48700 REIMBURSEMENT AGREEMENTS - - - 35,000 35,000 35,000 100 48800 WORKERS COMPENSATION 18,156 3,727 - 20,000 - - 100 48900 ADMINISTRATIVE CHARGES 485,000 493,300 1,173,468 898,058 758,772 736,671 100 48920 REIMBURSED COSTS 119,075 229,003 156,579 148,875 155,000 160,000 100 49100 TRANSFERS IN 1,590,343 1,591,285 - 4,938 - -
GENERAL FUND TOTAL REVENUES 25,774,404 24,002,773 26,507,441 25,952,261 26,515,278 27,594,769 4 GENERAL )81'
(;3(1',785(6
5 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
1005100 61010 REGULAR SALARIES 65,723 72,971 65,934 70,759 88,000 89,248 1005100 61030 OVERTIME - - - 400 - -
1005100 62050 RETIREMENT 5,480 5,971 6,031 6,439 7,277 8,097 1005100 62100 MEDICARE 2,095 2,050 1,880 1,939 2,281 2,386 1005100 62200 HEALTH INSURANCE 84,739 79,856 74,869 73,957 75,042 75,291 1005100 62440 LT DISABILITY INSURANCE 111 90 77 105 122 129 1005100 62450 LIFE INSURANCE 45 44 43 51 59 63
1005100 62550 2% DEFERRED COMP 457 316 463 438 352 400 400 1005100 62800 AUTO ALLOWANCE 21,000 21,011 21,000 21,000 21,000 21,000 1005100 63150 TRAVEL-MEETINGS 709 5,044 4,512 7,800 8,500 8,900 1005100 63300 MEMBERSHIPS/DUE 97,331 102,828 112,052 112,700 - - 1005100 64180 BOOKS/SUB/PRINT 317 122 100 - - -
1005100 64200 SPECIAL DEPT SUPPLIES 46 61 21 200 - -
1005100 65290 MILEAGE - - - 300 - -
1005100 65320 CONTRIBUTION TO AGENCIES 69,500 74,500 69,500 78,000 68,000 68,000 1005100 69100 INTRNL CHRGS - CLAIMS 1,700 1,800 3,600 4,500 5,287 5,770 1005100 69200 INTRNL CHRGS - WRKRS COMP 2,000 2,000 4,000 3,900 3,316 3,613 368,811 351,113 363,958 382,502 279,284 282,897
1005150 61010 REGULAR SALARIES 246,978 303,738 410,149 299,259 352,092 375,217 1005150 61020 PART-TIME & TEMPS 110,686 11,982 5,625 15,435 58,968 62,556 1005150 61030 OVERTIME 2,290 1,573 4,526 2,675 2,575 2,575 1005150 61040 SPECIAL PAY 2,109 1,202 1,202 1,200 1,200 1,200 1005150 61050 PART TIME/TEMP:NON-SALARY - - 4,120 43,730 - - 1005150 62050 RETIREMENT 24,939 28,178 41,156 41,012 47,055 55,018 1005150 62100 MEDICARE 4,877 4,528 6,103 5,857 7,140 7,594 1005150 62110 SOCIAL SECURITY 3,284 691 349 - - -
1005150 62200 HEALTH INSURANCE 45,522 45,536 43,514 63,359 77,546 82,199 1005150 62440 LT DISABILITY INSURANCE 1,147 1,485 1,175 1,971 2,406 2,562 1005150 62450 LIFE INSURANCE 956 834 737 956 1,167 1,243 1005150 62550 2% DEFERRED COMP 457 5,251 4,278 5,645 5,435 6,633 6,870 1005150 62800 AUTO ALLOWANCE 3,007 2,999 3,120 2,999 5,821 5,821 1005150 63150 TRAVEL-MEETINGS 580 1,460 4,392 12,500 8,800 9,400 1005150 63200 TRAINING 500 1,895 150 2,400 7,850 8,050
1005150 63300 MEMBERSHIPS/DUE 845 735 950 2,850 1,810 1,810 1005150 64150 ELECTIONS - 16,657 525 5,000 2,800 65,000 1005150 64170 POSTAGE 1,500 5,677 3,000 8,100 6,500 7,200 1005150 64180 BOOKS/SUB/PRINT 4,121 5,814 6,363 7,200 6,500 6,500 1005150 64190 MINOR EQUIPMENT - 922 - 1,200 700 800
1005150 64200 SPECIAL DEPT SUPPLIES 8,106 9,042 4,489 11,400 10,000 10,000 1005150 65220 ADVERTISING 2,355 2,272 1,120 5,000 6,000 6,000 1005150 65250 RENTS/LEASES 2,159 3,405 3,178 3,500 3,500 3,500 1005150 65290 MILEAGE - - 79 560 450 500
1005150 65300 PROFESSIONAL SERVICES 34,100 61,330 61,624 91,445 68,085 66,035 1005150 65310 MAINTENANCE OF EQUIPMENT - 172 - 500 385 385 1005150 69100 INTRNL CHRGS - CLAIMS 7,100 7,600 15,200 18,900 23,265 25,387 1005150 69200 INTRNL CHRGS - WRKRS COMP 8,200 8,700 15,000 16,500 15,630 17,875 1005150 69300 ASSET REPLACEMENT CHRGS 5,000 10,000 5,000 5,000 - - 542,707 525,612 648,491 675,943 724,878 831,297
1005200 61010 REGULAR SALARIES 274,594 322,792 336,677 369,995 643,438 671,600 1005200 61020 PART-TIME & TEMPS 27,290 - 75,040 - 50,968 52,496 1005200 61030 OVERTIME 2,697 2,027 2,997 2,889 4,841 4,841 1005200 61040 SPECIAL PAY 990 - - - - -
1005200 62050 RETIREMENT 26,265 27,345 25,488 42,974 67,911 76,286 1005200 62100 MEDICARE 5,216 4,684 4,921 7,218 11,610 12,129 1005200 62110 SOCIAL SECURITY - - - 4,602 3,160 3,255
1005200 62200 HEALTH INSURANCE 44,525 40,832 33,385 50,609 101,455 107,542 1005200 62440 LT DISABILITY INSURANCE 1,445 1,159 822 2,152 3,770 3,922
CITY COUNCIL TOTAL EXPENDITURES
CITY CLERK TOTAL EXPENDITURES
6 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
1005200 62450 LIFE INSURANCE 2,164 812 636 1,044 1,829 1,902 1005200 62550 2% DEFERRED COMP 457 15,969 16,981 14,242 17,578 21,772 21,850 1005200 62800 AUTO ALLOWANCE 3,901 3,792 3,733 3,792 5,259 5,259 1005200 63150 TRAVEL-MEETINGS 1,874 3,266 4,472 5,000 6,500 6,500 1005200 63200 TRAINING - - - - 1,500 1,500
1005200 63300 MEMBERSHIPS/DUE 2,900 1,200 397 2,800 123,390 128,868 1005200 64180 BOOKS/SUB/PRINT 384 332 322 400 400 400
1005200 64190 MINOR EQUIPMENT - 2,047 - - - -
1005200 64200 SPECIAL DEPT SUPPLIES 1,752 682 787 1,400 1,500 1,500 1005200 65290 MILEAGE - - - 200 200 200
1005200 65300 PROFESSIONAL SERVICES 88,195 42,359 108,709 99,000 132,000 133,000 1005200 65390 CONTINGENCY - 3,527 239 37,500 37,500 37,500 1005200 69100 INTRNL CHRGS - CLAIMS 7,300 7,900 15,800 19,600 24,322 26,541 1005200 69200 INTRNL CHRGS - WRKRS COMP 8,500 9,000 19,000 20,400 26,346 29,509 1005200 69300 ASSET REPLACEMENT CHRGS - - 12,500 12,500 - - 490,739 515,963 585,125 776,693 1,269,671 1,326,600
1005250 61010 REGULAR SALARIES 19,201 20,763 22,735 23,249 10,400 10,712 1005250 61030 OVERTIME - 199 266 - - -
1005250 62050 RETIREMENT 1,630 1,695 2,205 2,547 802 909 1005250 62100 MEDICARE 246 295 371 408 181 187
1005250 62200 HEALTH INSURANCE 4,278 4,422 4,252 4,834 2,079 2,204 1005250 62440 LT DISABILITY INSURANCE 120 120 95 136 61 63 1005250 62450 LIFE INSURANCE 53 55 53 66 30 30
1005250 62550 2% DEFERRED COMP 457 - - - 456 200 200
1005250 63150 TRAVEL-MEETINGS - - - 170 100 100
1005250 64180 BOOKS/SUB/PRINT - - - 900 - -
1005250 65300 PROFESSIONAL SERVICES 408,738 500,593 392,857 500,000 500,000 500,000 1005250 69100 INTRNL CHRGS - CLAIMS 500 500 1,000 1,200 1,058 1,154 1005250 69200 INTRNL CHRGS - WRKRS COMP 600 600 1,000 1,100 392 434 529,241 435,367 424,835 535,066 515,303 515,993
1005300 61010 REGULAR SALARIES 283,025 303,186 376,798 431,594 464,383 490,060 1005300 61020 PART-TIME & TEMPS 9,448 36,570 - - - -
1005300 61030 OVERTIME 6,398 1,844 2,518 3,210 1,500 1,500 1005300 61040 SPECIAL PAY 3,053 - 787 1,200 1,200 1,200 1005300 62050 RETIREMENT 24,231 23,175 32,741 39,696 39,380 45,595 1005300 62070 RETIREMENT-UAL PAYMENT 349,236 400,142 151,327 181,145 214,317 231,233 1005300 62100 MEDICARE 4,759 4,946 5,701 7,531 8,054 8,503 1005300 62110 SOCIAL SECURITY - 2,290 - - - -
1005300 62200 HEALTH INSURANCE 57,333 51,247 59,089 83,367 88,357 93,658 1005300 62440 LT DISABILITY INSURANCE 1,766 1,713 1,403 2,546 2,740 2,882 1005300 62450 LIFE INSURANCE 1,062 820 904 1,235 1,329 1,398 1005300 62550 2% DEFERRED COMP 457 6,718 3,347 10,435 7,513 7,573 7,866 1005300 62800 AUTO ALLOWANCE 1,282 471 1,274 1,224 2,376 2,376 1005300 63150 TRAVEL-MEETINGS 513 1,308 1,583 2,820 2,820 2,920 1005300 63200 TRAINING 560 915 5,665 4,000 3,000 3,000
1005300 63300 MEMBERSHIPS/DUE 770 - 215 755 350 350
1005300 64180 BOOKS/SUB/PRINT 2,934 2,218 2,305 2,750 2,200 2,200 1005300 64190 MINOR EQUIPMENT 500 326 5,143 - - -
1005300 64200 SPECIAL DEPT SUPPLIES 3,005 7,324 7,332 7,000 7,500 7,500 1005300 65220 ADVERTISING 785 940 581 950 1,000 1,000
1005300 65290 MILEAGE - - 94 - - -
1005300 65300 PROFESSIONAL SERVICES 111,325 145,434 144,837 204,112 112,748 132,548 1005300 65310 MAINTENANCE OF EQUIPMENT 89,490 83,919 86,065 95,924 71,500 76,100 1005300 65700 OTHER CHARGES 135,452 134,902 133,285 150,405 155,196 160,608 1005300 69100 INTRNL CHRGS - CLAIMS 10,500 7,500 15,000 18,600 22,207 24,233 1005300 69200 INTRNL CHRGS - WRKRS COMP 16,400 8,500 21,500 24,200 17,598 19,948 1005300 69300 ASSET REPLACEMENT CHRGS 5,000 5,000 50,000 50,000 - -
CITY MANAGER TOTAL EXPENDITURES
LEGAL SERVICES TOTAL EXPENDITURES
7 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
1005300 69600 PARS OPEB CHARGES 273,425 276,850 278,850 84,300 82,092 84,555 1005300 69650 PARS PENSION CHARGES 455,000 1,349,000 1,067,341 - - - 2,853,886 1,853,970 2,462,772 1,406,077 1,309,420 1,401,233 1005350 64160 OFFICE SUPPLIES 4,833 6,943 6,338 7,000 7,500 8,000 1005350 64180 BOOKS/SUB/PRINT 3,136 5,132 4,499 7,600 6,000 7,000 1005350 64190 MINOR EQUIPMENT 5,515 - - - - -
1005350 64200 SPECIAL DEPT SUPPLIES 2,415 5,154 4,918 6,000 6,500 6,500 1005350 65250 RENTS/LEASES 18,057 18,012 18,057 19,584 21,404 21,404 1005350 65300 PROFESSIONAL SERVICES 803 - - 1,000 - -
1005350 65310 MAINTENANCE OF EQUIPMENT - 275 - 500 500 500 1005350 65700 OTHER CHARGES 12 - - 100 - -
35,516 34,770 33,812 41,784 41,904 43,404
1005400 61010 REGULAR SALARIES 160,381 204,105 317,194 382,908 421,844 428,469 1005400 61030 OVERTIME 2,639 2,363 3,017 2,889 2,781 2,781 1005400 61040 SPECIAL PAY - 185 1,022 1,200 - -
1005400 62050 RETIREMENT 16,923 20,701 36,033 49,397 53,235 58,688 1005400 62100 MEDICARE 2,374 2,956 4,624 6,209 6,790 6,924 1005400 62110 SOCIAL SECURITY - - 3 - - -
1005400 62200 HEALTH INSURANCE 19,453 20,920 26,733 39,693 43,657 46,279 1005400 62440 LT DISABILITY INSURANCE 657 755 992 1,866 2,065 2,127 1005400 62450 LIFE INSURANCE 437 554 757 908 1,003 1,034 1005400 62550 2% DEFERRED COMP 457 916 763 6,922 5,400 4,200 4,200 1005400 62600 UNEMPLOYMENT INSURANCE 4,737 2,021 2,682 20,000 5,000 5,000 1005400 62800 AUTO ALLOWANCE 3,113 3,060 3,313 3,060 5,940 5,940 1005400 62950 RIDESHARE 2,156 3,124 4,210 5,500 7,680 7,680 1005400 63150 TRAVEL-MEETINGS - 1,637 2,866 8,900 9,500 10,000 1005400 63200 TRAINING 628 75 1,165 2,000 2,000 2,000
1005400 63300 MEMBERSHIPS/DUE 996 996 996 1,100 1,022 1,100 1005400 63410 TUITION REIMBURSEMENT 9,349 6,435 8,830 10,000 10,000 10,000 1005400 63500 PRE-EMPLOYMENT 10,758 13,377 8,558 13,800 14,500 13,800 1005400 63510 RECRUITMENT 16,835 19,706 1,223 20,750 9,500 10,000 1005400 64160 OFFICE SUPPLIES - - 338 2,600 - -
1005400 64170 POSTAGE - - - 100 100 100
1005400 64180 BOOKS/SUB/PRINT 311 900 405 1,500 1,350 1,500 1005400 64190 MINOR EQUIPMENT 322 3,148 813 800 800 800 1005400 64200 SPECIAL DEPT SUPPLIES 415 595 768 1,100 4,000 4,000 1005400 65220 ADVERTISING - - 375 500 600 600
1005400 65290 MILEAGE - - - 300 300 300
1005400 65300 PROFESSIONAL SERVICES 4,109 24,955 28,273 62,500 45,050 47,000 1005400 65380 SPECIAL EVENTS 7,489 7,522 12,763 12,500 15,000 15,000 1005400 65700 OTHER CHARGES 2,908 2,740 6,275 8,000 8,000 8,000 1005400 69100 INTRNL CHRGS - CLAIMS 5,100 5,500 11,000 13,700 16,920 18,464 1005400 69200 INTRNL CHRGS - WRKRS COMP 5,900 6,200 19,500 20,900 15,999 17,458 358,611 278,908 508,332 700,080 708,836 729,244
1005450 61010 REGULAR SALARIES 136,558 237,217 313,420 284,841 312,855 322,249 1005450 61020 PART-TIME & TEMPS 19,891 20,142 - 34,577 36,508 38,521 1005450 61030 OVERTIME 623 1,443 1,076 1,605 1,545 1,545 1005450 62050 RETIREMENT 12,186 19,347 24,393 31,003 34,491 35,434 1005450 62100 MEDICARE 2,477 3,791 4,507 5,224 5,842 6,052 1005450 62200 HEALTH INSURANCE 17,782 27,777 36,996 39,232 51,975 55,093 1005450 62440 LT DISABILITY INSURANCE 548 1,267 1,058 1,652 2,033 2,099 1005450 62450 LIFE INSURANCE 298 772 738 802 987 1,020
1005450 62550 2% DEFERRED COMP 457 4,000 3,800 4,005 4,692 4,730 4,770 1005450 62800 AUTO ALLOWANCE 3,060 3,060 3,184 3,060 5,940 5,940 1005450 63150 TRAVEL-MEETINGS 150 2,010 1,682 2,500 2,500 3,800 1005450 63200 TRAINING 449 2,031 270 1,935 2,500 2,500
FINANCE TOTAL EXPENDITURES
SUPPORT SERVICES TOTAL EXPENDITURES
HUMAN RESOURCES TOTAL EXPENDITURES
8 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
1005450 63300 MEMBERSHIPS/DUE 130 260 130 300 300 300
1005450 64180 BOOKS/SUB/PRINT - - 17,866 34,620 78,500 73,200 1005450 64190 MINOR EQUIPMENT 12,621 12,707 14,819 11,065 13,500 13,500 1005450 64200 SPECIAL DEPT SUPPLIES 11,470 20,806 1,584 5,000 6,300 6,300 1005450 65230 COMMUNICATIONS 94,311 98,152 98,791 93,000 93,000 93,000 1005450 65250 RENTS/LEASES 4,331 2,341 - - - -
1005450 65300 PROFESSIONAL SERVICES 41,733 34,027 48,802 73,300 57,200 61,200 1005450 65310 MAINTENANCE OF EQUIPMENT 28,287 21,668 10,623 10,000 11,500 11,500 1005450 65350 COMMUNITY TV PRODUCTION 58,782 56,192 45,321 73,900 79,100 79,100 1005450 69100 INTRNL CHRGS - CLAIMS 3,400 3,600 7,200 8,900 10,575 11,540 1005450 69200 INTRNL CHRGS - WRKRS COMP 3,900 4,100 14,000 15,400 13,221 14,667 1005450 69300 ASSET REPLACEMENT CHRGS 10,000 5,000 10,000 10,000 - - 581,510 466,988 660,464 746,608 825,102 843,330
1005550 61010 REGULAR SALARIES 477,473 552,571 593,582 678,061 743,034 780,285 1005550 61020 PART-TIME & TEMPS - - - - 25,484 26,226
1005550 61030 OVERTIME 5,078 5,237 5,875 7,490 7,210 7,210 1005550 61040 SPECIAL PAY 3,300 - - 877 1,200 1,200
1005550 62050 RETIREMENT 38,590 44,048 51,736 65,391 67,539 78,146 1005550 62100 MEDICARE 6,701 7,517 7,979 11,576 12,999 13,654 1005550 62110 SOCIAL SECURITY - - - - 1,580 1,626
1005550 62200 HEALTH INSURANCE 83,928 85,560 96,476 111,914 119,542 126,714 1005550 62440 LT DISABILITY INSURANCE 2,464 2,600 2,190 3,982 4,364 4,580 1005550 62450 LIFE INSURANCE 1,362 1,486 1,480 1,931 2,117 2,221 1005550 62550 2% DEFERRED COMP 457 13,524 8,894 10,797 10,785 10,784 10,998 1005550 62800 AUTO ALLOWANCE 2,989 3,060 3,184 3,060 5,940 5,940 1005550 63150 TRAVEL-MEETINGS - - - 1,500 1,500 1,500
1005550 63200 TRAINING 818 1,956 509 2,000 2,000 2,000
1005550 63300 MEMBERSHIPS/DUE - 788 908 2,000 2,000 2,000 1005550 64180 BOOKS/SUB/PRINT 822 170 202 2,000 2,000 2,000 1005550 64190 MINOR EQUIPMENT - 25 - - - -
1005550 64200 SPECIAL DEPT SUPPLIES 1,341 1,489 1,866 2,500 2,500 2,500 1005550 65220 ADVERTISING 10,861 16,336 15,742 10,000 10,000 10,000 1005550 65290 MILEAGE - 133 60 300 300 300
1005550 65300 PROFESSIONAL SERVICES 4,121 8,060 23,205 159,965 70,000 70,000 1005550 65310 MAINTENANCE OF EQUIPMENT 24,736 26,009 28,581 45,000 - - 1005550 69100 INTRNL CHRGS - CLAIMS 12,500 13,500 27,000 33,500 41,242 45,005 1005550 69200 INTRNL CHRGS - WRKRS COMP 15,100 16,200 34,000 38,000 29,273 32,989 1005550 69300 ASSET REPLACEMENT CHRGS 5,000 5,000 5,000 5,000 - - 800,638 710,707 910,370 1,196,832 1,162,608 1,227,094
1005560 61010 REGULAR SALARIES 58,382 65,739 72,090 95,627 230,967 241,408 1005560 61030 OVERTIME 558 - 323 1,070 1,030 1,030
1005560 61040 SPECIAL PAY 1,650 - - - - -
1005560 62050 RETIREMENT 4,453 4,823 5,564 7,522 17,818 18,620 1005560 62100 MEDICARE 1,042 1,076 1,131 1,758 3,364 4,234 1005560 62200 HEALTH INSURANCE 16,296 16,296 17,009 24,520 46,777 49,584 1005560 62440 LT DISABILITY INSURANCE 343 436 298 571 1,380 1,442 1005560 62450 LIFE INSURANCE 160 182 173 277 669 700
1005560 62550 2% DEFERRED COMP 457 - - - 1,913 3,941 4,070 1005560 63200 TRAINING - - - 800 1,000 1,000
1005560 63300 MEMBERSHIPS/DUE - - - 300 500 500
1005560 64180 BOOKS/SUB/PRINT 1,735 818 164 2,000 2,000 2,000 1005560 64190 MINOR EQUIPMENT(UNDER $5K) - - - - 5,000 - 1005560 64200 SPECIAL DEPT SUPPLIES 770 1,671 736 1,750 1,500 1,500 1005560 65230 COMMUNICATIONS - - - - 760 660
1005560 65300 PROFESSIONAL SERVICES 381,385 571,420 505,920 550,000 250,000 250,000 1005560 66500 VEHICLES - - - - 45,000 -
1005560 69100 INTRNL CHRGS - CLAIMS 1,500 2,100 4,200 5,200 6,345 6,924
INFORMATION SERVICES TOTAL EXPENDITURES
PLANNING TOTAL EXPENDITURES
9 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
1005560 69200 INTRNL CHRGS - WRKRS COMP 1,700 1,900 5,000 5,500 8,741 9,814 666,461 469,974 612,607 698,808 626,792 593,486
1005590 61010 REGULAR SALARIES 98,376 130,605 145,213 151,333 165,405 174,207 1005590 61020 PART-TIME & TEMPS 886 - - 25,013 22,243 24,056 1005590 61030 OVERTIME 1,150 377 983 1,200 1,236 1,236
1005590 61040 SPECIAL PAY 3,198 1,202 1,202 1,200 1,200 1,200 1005590 62050 RETIREMENT 6,604 9,688 11,257 16,718 19,833 21,604 1005590 62100 MEDICARE 1,359 1,783 1,968 3,100 3,450 3,645 1005590 62110 SOCIAL SECURITY 55 - - 1,534 - -
1005590 62200 HEALTH INSURANCE 16,469 28,727 28,647 35,309 47,817 50,686 1005590 62440 LT DISABILITY INSURANCE 471 861 632 911 1,121 1,185 1005590 62450 LIFE INSURANCE 208 388 346 442 544 575
1005590 62550 2% DEFERRED COMP 457 1,902 1,290 1,800 3,051 3,738 3,849 1005590 63150 TRAVEL-MEETINGS 35 - - 750 1,000 1,000
1005590 63200 TRAINING - 806 482 1,000 1,000 1,000
1005590 63300 MEMBERSHIPS/DUE - - 100 200 200 200
1005590 63400 CLOTHING 1,623 263 326 650 500 500
1005590 64160 OFFICE SUPPLIES 923 821 679 900 500 500
1005590 64170 POSTAGE - - - 100 100 100
1005590 64180 BOOKS/SUB/PRINT 29 4,851 4,674 4,600 4,700 4,700 1005590 64190 MINOR EQUIPMENT - 201 73 200 200 200
1005590 64200 SPECIAL DEPT SUPPLIES 522 397 414 300 300 300 1005590 64270 VEHICLE OPERATING SUPPLIE 2,794 2,804 1,801 3,000 2,000 2,000 1005590 64280 VEHICLE MAINTENANCE 2,457 460 59 1,500 500 500 1005590 65230 COMMUNICATIONS 1,884 1,761 1,554 1,800 2,700 2,700 1005590 65300 PROFESSIONAL SERVICES 9,214 19,239 20,066 20,500 21,000 21,000 1005590 65700 OTHER CHARGES - 76,078 31,829 40,000 40,000 40,000 1005590 69100 INTRNL CHRGS - CLAIMS 3,200 3,600 7,200 8,900 10,575 11,540 1005590 69200 INTRNL CHRGS - WRKRS COMP 3,700 4,100 8,000 8,800 7,162 8,125 1005590 69300 ASSET REPLACEMENT CHRGS 5,000 20,000 20,000 - - - 310,302 162,058 289,305 333,011 359,024 376,608
1006110 65300 PROFESSIONAL SERVICES 4,620,603 4,754,247 4,789,738 4,977,454 4,860,215 5,295,233 4,754,247 4,620,603 4,789,738 4,977,454 4,860,215 5,295,233 1006120 61010 REGULAR SALARIES 1,941,516 1,908,063 2,068,328 2,228,028 2,273,519 2,369,671 1006120 61020 PART-TIME & TEMPS 2,157 - - 4,000 - -
1006120 61030 OVERTIME 682,741 695,400 613,485 742,630 721,000 742,630 1006120 61040 SPECIAL PAY 80,811 112,692 118,689 89,492 115,694 119,828 1006120 62050 RETIREMENT 334,396 343,345 409,974 470,279 468,059 533,741 1006120 62070 RETIREMENT-UAL PAYMENT 687,871 781,980 767,781 1,033,027 910,760 1,104,078 1006120 62100 MEDICARE 36,242 35,708 35,959 51,720 52,015 53,881 1006120 62110 SOCIAL SECURITY 134 - - 300 - -
1006120 62200 HEALTH INSURANCE 286,954 311,051 365,874 502,443 477,027 505,649 1006120 62440 LT DISABILITY INSURANCE 561 430 405 620 638 686 1006120 62450 LIFE INSURANCE 5,278 5,422 5,045 6,468 6,589 6,866 1006120 62480 RHSA % BENEFIT 36,058 31,755 - - - -
1006120 62490 2% CITY CONTRB FF TRUST - 4,386 40,007 42,566 43,333 45,090 1006120 62550 2% DEFERRED COMP 457 3,063 800 3,800 2,075 2,133 2,244 1006120 63150 TRAVEL-MEETINGS 2,185 1,575 1,471 4,850 5,800 5,800 1006120 63200 TRAINING 11,785 14,926 19,585 22,500 30,200 30,200 1006120 63300 MEMBERSHIPS/DUE 1,750 253 221 900 1,020 1,020 1006120 63400 CLOTHING 23,343 43,092 42,148 47,300 24,800 28,500 1006120 64130 FIRE PREVENTION PROGRAM 3,072 6,125 8,724 9,200 11,700 11,700 1006120 64160 OFFICE SUPPLIES 347 1,500 1,236 1,200 1,400 1,400 1006120 64180 BOOKS/SUB/PRINT 97 - - - - -
1006120 64190 MINOR EQUIPMENT 12,041 7,820 14,458 14,650 17,150 14,750 1006120 64200 SPECIAL DEPT SUPPLIES 9,748 10,535 13,625 10,600 28,400 19,450
BUILDING SERVICES TOTAL EXPENDITURES
CODE ENFORCEMENT TOTAL EXPENDITURES
LAW ENFORCEMENT TOTAL EXPENDITURES
10 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
1006120 64210 SMALL TOOLS 120 766 2,843 1,700 2,500 2,000 1006120 64270 VEHICLE OPERATING SUPPLIE 30,665 28,455 26,958 28,800 30,900 33,100 1006120 64280 VEHICLE MAINTENANCE 81,487 94,904 87,262 105,000 117,400 130,500 1006120 65230 COMMUNICATIONS 22,876 20,063 70,977 58,100 56,600 57,000 1006120 65260 MAINT OF BUILDING/GROUNDS 896 247 1,244 3,000 14,000 4,000 1006120 65270 UTILITIES - WATER 3,742 4,288 5,056 5,400 5,400 5,980 1006120 65300 PROFESSIONAL SERVICES 458,079 525,376 666,623 711,665 734,800 752,300 1006120 65310 MAINTENANCE OF EQUIPMENT 13,057 18,552 25,962 22,300 31,800 27,300 1006120 65320 CONTRIBUTION TO AGENCIES 2,867 5,661 3,574 6,200 6,200 6,200 1006120 66400 EQUIPMENT (OVER $5K) - - 5,928 - - -
1006120 69100 INTRNL CHRGS - CLAIMS 54,800 58,700 111,300 137,500 167,085 182,327 1006120 69200 INTRNL CHRGS - WRKRS COMP 224,300 246,100 236,500 259,600 117,185 130,842 1006120 69300 ASSET REPLACEMENT CHRGS 20,000 5,000 64,000 30,000 - - 5,324,969 5,075,041 5,839,042 6,531,846 6,597,374 6,928,733 1006130 65300 PROFESSIONAL SERVICES 90,391 94,761 93,236 98,236 101,236 103,972 94,761 90,391 93,236 98,236 101,236 103,972
1006150 64200 SPECIAL DEPT SUPPLIES 5,505 - - - - -
1006150 65230 COMMUNICATIONS 2,165 1,969 2,663 2,600 2,600 2,600 1006150 65310 MAINTENANCE OF EQUIPMENT - - - 300 300 300 1006150 65320 CONTRIBUTION TO AGENCIES 28,084 28,083 31,355 34,480 36,300 38,200 30,052 35,754 34,018 37,380 39,200 41,100
1006170 61010 REGULAR SALARIES 321,773 361,104 386,325 330,276 589,747 624,130 1006170 61020 PART-TIME & TEMPS 318,277 379,686 445,616 442,881 368,944 380,013 1006170 61030 OVERTIME 4,573 10,418 24,482 17,120 17,634 18,000 1006170 61040 SPECIAL PAY 23,595 27,280 39,262 27,496 50,427 54,283 1006170 62050 RETIREMENT 68,750 76,246 98,805 92,509 148,434 168,989 1006170 62070 RETIREMENT-UAL PAYMENT 71,676 83,150 58,498 80,600 93,105 101,128 1006170 62100 MEDICARE 9,960 11,344 12,965 12,800 16,728 17,559 1006170 62110 SOCIAL SECURITY 16,666 19,127 18,811 23,429 16,362 16,853 1006170 62200 HEALTH INSURANCE 60,808 63,419 62,298 69,959 126,906 134,520 1006170 62440 LT DISABILITY INSURANCE 1,789 1,935 1,441 2,348 3,508 3,710 1006170 62450 LIFE INSURANCE 879 966 881 1,139 1,702 1,800 1006170 62550 2% DEFERRED COMP 457 7,546 5,652 8,660 5,736 2,200 2,200 1006170 62800 AUTO ALLOWANCE 2,754 2,754 2,542 2,754 5,346 5,346 1006170 62850 UNIFORM ALLOWANCE 2,130 2,227 3,533 3,000 6,000 6,000 1006170 63150 TRAVEL-MEETINGS 308 844 797 1,500 2,000 2,000 1006170 63200 TRAINING 1,953 2,216 3,830 5,400 10,000 10,000 1006170 63300 MEMBERSHIPS/DUE 310 500 - 800 850 850
1006170 63400 CLOTHING 6,877 8,637 7,503 11,500 12,250 12,250 1006170 64160 OFFICE SUPPLIES 743 528 493 1,500 1,500 1,500 1006170 64180 BOOKS/SUB/PRINT 2,137 2,096 1,540 2,400 3,325 3,325 1006170 64190 MINOR EQUIPMENT 4,724 3,025 4,660 7,100 7,100 7,100 1006170 64200 SPECIAL DEPT SUPPLIES 5,222 6,553 8,152 7,900 5,900 5,900 1006170 64210 SMALL TOOLS 342 232 119 200 200 200
1006170 64270 VEHICLE OPERATING SUPPLIE 10,949 12,078 12,306 11,500 13,500 13,500 1006170 64280 VEHICLE MAINTENANCE 5,767 5,878 4,597 10,400 8,000 8,000 1006170 65230 COMMUNICATIONS 6,322 6,434 7,428 7,500 7,420 7,420 1006170 65250 RENTS/LEASES 1,668 3,520 1,701 7,600 6,100 6,100 1006170 65260 MAINT OF BUILDING/GROUNDS 399 538 1,276 1,500 2,200 2,200 1006170 65290 MILEAGE - - - 300 300 300
1006170 65300 PROFESSIONAL SERVICES 3,200 3,448 4,649 7,430 8,000 9,000 1006170 65310 MAINTENANCE OF EQUIPMENT 7,396 4,884 2,449 8,700 9,650 9,650 1006170 69100 INTRNL CHRGS - CLAIMS 27,600 15,300 30,600 38,000 46,530 50,775 1006170 69200 INTRNL CHRGS - WRKRS COMP 62,300 29,000 20,000 22,600 47,680 54,808 1006170 69300 ASSET REPLACEMENT CHRGS 10,000 10,000 10,000 10,000 - - 1,161,018 1,069,393 1,286,218 1,275,877 1,639,548 1,739,409
FIRE DEPARTMENT TOTAL EXPENDITURES
ANIMAL CONTROL TOTAL EXPENDITURES
CIVIL DEFENSE TOTAL EXPENDITURES
MARINE SAFETY TOTAL EXPENDITURES
11 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
1006190 63200 TRAINING - - - - 500 500
1006190 63300 MEMBERSHIPS/DUE - - - 1,200 700 700
1006190 65300 PROFESSIONAL SERVICES 2,645 - - - - -
- 2,645 - 1,200 1,200 1,200
1006510 61010 REGULAR SALARIES 298,295 320,751 339,892 380,973 464,147 490,196 1006510 61030 OVERTIME 2,146 1,735 2,098 2,354 2,266 2,266 1006510 61040 SPECIAL PAY 2,112 345 58 - - -
1006510 62050 RETIREMENT 29,236 32,379 39,182 46,464 50,248 58,189 1006510 62100 MEDICARE 4,324 4,554 4,850 6,319 7,707 8,141 1006510 62200 HEALTH INSURANCE 41,830 42,944 44,840 56,407 65,072 68,977 1006510 62440 LT DISABILITY INSURANCE 1,376 1,414 1,137 2,195 2,738 2,893 1006510 62450 LIFE INSURANCE 803 865 809 1,075 1,328 1,403 1006510 62550 2% DEFERRED COMP 457 9,576 5,209 5,450 5,594 6,187 6,260 1006510 62800 AUTO ALLOWANCE 1,224 1,224 1,273 1,224 2,376 2,376 1006510 63150 TRAVEL-MEETINGS 65 5,523 655 10,000 8,000 8,000 1006510 63200 TRAINING - 349 331 5,500 5,000 5,000
1006510 63300 MEMBERSHIPS/DUE 1,165 875 1,118 1,500 1,800 1,900 1006510 63400 CLOTHING - - 179 - - -
1006510 64160 OFFICE SUPPLIES - - 85 100 100 100
1006510 64170 POSTAGE - 36 - 100 100 100
1006510 64180 BOOKS/SUB/PRINT 837 714 764 1,500 800 800 1006510 64190 MINOR EQUIPMENT - - 41 600 600 600
1006510 64200 SPECIAL DEPT SUPPLIES 2,990 1,483 679 1,200 1,200 1,200 1006510 64270 VEHICLE OPERATING SUPPLIE 1,895 2,034 2,243 1,800 2,200 2,400 1006510 64280 VEHICLE MAINTENANCE - 94 965 1,000 1,000 1,000 1006510 65220 ADVERTISING 607 3,779 1,874 3,200 2,500 3,000 1006510 65230 COMMUNICATIONS 424 620 666 800 800 800
1006510 65300 PROFESSIONAL SERVICES 18,116 334,165 98,418 214,500 118,853 118,853 1006510 65310 MAINTENANCE OF EQUIPMENT - - - 100 100 100 1006510 69100 INTRNL CHRGS - CLAIMS 10,150 9,000 18,000 22,400 27,495 30,003 1006510 69200 INTRNL CHRGS - WRKRS COMP 13,350 9,400 18,500 20,400 17,573 19,936 779,493 440,519 584,108 787,305 790,190 834,493
1006520 61010 REGULAR SALARIES 81,461 103,911 125,040 185,379 160,302 168,260 1006520 61020 PART-TIME & TEMPS - 788 450 1,906 1,942 2,098 1006520 61030 OVERTIME 1,443 909 1,211 1,605 1,236 1,236 1006520 61040 SPECIAL PAY 2,116 661 635 1,712 1,339 1,339 1006520 62050 RETIREMENT 7,255 9,189 12,160 19,843 18,279 19,414 1006520 62100 MEDICARE 1,241 1,521 1,805 2,947 2,808 2,950 1006520 62110 SOCIAL SECURITY - 60 150 - - -
1006520 62200 HEALTH INSURANCE 9,896 12,463 15,358 32,516 28,815 30,544 1006520 62440 LT DISABILITY INSURANCE 380 500 410 821 940 997 1006520 62450 LIFE INSURANCE 206 277 281 506 456 484
1006520 62550 2% DEFERRED COMP 457 2,124 1,900 2,148 3,215 2,650 2,728 1006520 62800 AUTO ALLOWANCE 288 306 404 306 594 594
1006520 63200 TRAINING 40 650 - 1,300 1,300 1,300
1006520 63300 MEMBERSHIPS/DUE 430 591 377 1,000 1,000 1,000 1006520 63400 CLOTHING 1,068 714 801 1,000 1,000 1,000
1006520 64180 BOOKS/SUB/PRINT - - - 200 200 200
1006520 64190 MINOR EQUIPMENT 14,211 1,482 1,881 5,000 5,000 5,000 1006520 64200 SPECIAL DEPT SUPPLIES 9,758 5,039 22,989 22,400 23,000 23,000 1006520 64270 VEHICLE OPERATING SUPPLIE 5,512 5,829 6,524 4,500 5,500 5,750 1006520 64280 VEHICLE MAINTENANCE - - 1,094 1,500 1,500 1,500 1006520 65220 ADVERTISING 361 407 667 - - -
1006520 65230 COMMUNICATIONS 401 620 666 800 800 800
1006520 65250 RENTS/LEASES - 325 - 300 300 300
1006520 65270 UTILITIES - WATER 2,841 2,868 2,911 3,500 3,600 3,700
SHORELINE PROTECTION TOTAL EXPENDITURES
ENGINEERING TOTAL EXPENDITURES
12 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
1006520 65300 PROFESSIONAL SERVICES 199,147 233,454 269,318 283,195 333,237 334,181 1006520 65700 OTHER CHARGES - 153 - - - -
1006520 69100 INTRNL CHRGS - CLAIMS 2,800 3,100 6,200 7,700 9,517 10,386 1006520 69200 INTRNL CHRGS - WRKRS COMP 3,300 3,500 8,000 8,800 6,210 7,001 391,215 346,282 481,329 592,101 611,525 625,762
1006530 61010 REGULAR SALARIES 209,148 232,536 205,217 265,620 271,075 293,390 1006530 61020 PART-TIME & TEMPS - 8,664 4,952 16,121 21,366 23,075 1006530 61030 OVERTIME 7,596 5,187 7,217 7,704 8,549 8,549 1006530 61040 SPECIAL PAY 12,727 6,207 6,416 8,453 9,270 9,270 1006530 62050 RETIREMENT 19,688 20,958 20,925 29,290 28,443 32,935 1006530 62100 MEDICARE 3,431 3,668 3,225 3,632 5,432 5,836 1006530 62110 SOCIAL SECURITY - 656 - 1,200 - -
1006530 62200 HEALTH INSURANCE 43,700 41,492 43,336 43,435 64,366 68,227 1006530 62440 LT DISABILITY INSURANCE 1,123 1,183 779 1,549 1,605 1,737 1006530 62450 LIFE INSURANCE 558 610 482 733 778 843
1006530 62550 2% DEFERRED COMP 457 4,499 2,273 1,792 5,309 5,412 5,785 1006530 62800 AUTO ALLOWANCE 612 612 637 612 1,188 1,188 1006530 63200 TRAINING 300 2,150 884 1,000 2,000 2,000
1006530 63300 MEMBERSHIPS/DUE 150 281 151 200 500 500
1006530 63400 CLOTHING 1,833 2,150 1,995 1,800 2,000 2,000 1006530 64190 MINOR EQUIPMENT 2,264 6,716 1,894 5,000 8,500 8,500 1006530 64200 SPECIAL DEPT SUPPLIES 9,934 22,455 14,170 17,000 17,000 17,000 1006530 64270 VEHICLE OPERATING SUPPLIE 5,132 5,283 5,912 4,500 5,000 5,000 1006530 64280 VEHICLE MAINTENANCE 364 3,261 1,278 5,000 3,000 3,000 1006530 65230 COMMUNICATIONS 401 620 666 700 700 700
1006530 65240 UTILITIES - ELECTRIC 18,576 14,136 17,090 17,000 18,000 19,000 1006530 65250 RENTS/LEASES 457 - 847 800 800 800
1006530 65260 MAINT OF BUILDING/GROUNDS 26,580 27,330 28,000 31,554 33,005 33,005 1006530 65270 UTILITIES - WATER 1,490 1,457 1,101 2,000 2,000 2,000 1006530 65290 MILEAGE 158 275 253 300 300 300
1006530 65300 PROFESSIONAL SERVICES 13,745 34,737 36,493 38,100 38,100 38,100 1006530 65310 MAINTENANCE OF EQUIPMENT 1,303 2,486 436 2,300 2,300 2,300 1006530 66400 EQUIPMENT - - 5,994 - - -
1006530 69100 INTRNL CHRGS - CLAIMS 109,900 123,600 233,100 290,600 353,204 385,426 1006530 69200 INTRNL CHRGS - WRKRS COMP 59,200 14,000 13,000 14,300 11,690 13,532 1006530 69300 ASSET REPLACEMENT CHRGS 5,000 5,000 - - - - 589,982 559,868 658,242 815,812 915,583 983,998
1006540 64190 MINOR EQUIPMENT 6,909 - 4,191 12,000 12,000 12,000 1006540 64200 SPECIAL DEPT SUPPLIES 7,118 7,275 12,000 9,906 12,000 12,000 1006540 65230 COMMUNICATIONS 859 1,090 1,156 1,300 1,330 1,330 1006540 65240 UTILITIES - ELECTRIC 22,662 18,459 22,575 22,800 23,400 24,000 1006540 65250 RENTS/LEASES - - - 1,000 1,000 1,000
1006540 65290 MILEAGE - - - 100 100 100
1006540 65300 PROFESSIONAL SERVICES 340,252 339,361 390,001 491,848 499,675 512,222 1006540 65310 MAINTENANCE OF EQUIPMENT - - 119 500 500 500 366,185 377,800 427,948 541,548 550,005 563,152
1006550 65270 UTILITIES - WATER 875 855 646 1,500 1,500 1,500 1006550 65300 PROFESSIONAL SERVICES 48,964 68,870 56,255 125,800 126,000 126,000 69,725 49,839 56,901 127,300 127,500 127,500
1006560 61010 REGULAR SALARIES 83,335 88,175 72,534 100,598 120,648 130,630 1006560 61020 PART-TIME & TEMPS - 4,726 2,701 11,339 11,654 12,587 1006560 61030 OVERTIME 3,603 3,059 2,413 3,424 4,326 4,326 1006560 61040 SPECIAL PAY 6,231 3,414 3,221 3,745 4,635 4,635 1006560 62050 RETIREMENT 7,321 7,171 6,527 11,285 11,932 13,392 1006560 62100 MEDICARE 1,414 1,463 1,184 1,301 2,505 2,691
ENVIRONMENTAL SERVICES TOTAL EXPENDITURES
STREET MAINTENANCE TOTAL EXPENDITURES
TRAFFIC SAFETY TOTAL EXPENDITURES
STREET CLEANING TOTAL EXPENDITURES
13 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
1006560 62110 SOCIAL SECURITY - 358 - 700 - -
1006560 62200 HEALTH INSURANCE 18,448 15,126 17,340 23,456 31,517 33,409 1006560 62440 LT DISABILITY INSURANCE 479 477 293 619 718 777 1006560 62450 LIFE INSURANCE 218 228 171 295 348 377
1006560 62550 2% DEFERRED COMP 457 1,391 821 353 2,360 2,611 2,805 1006560 63400 CLOTHING 965 1,511 1,746 4,500 3,000 3,000 1006560 64190 MINOR EQUIPMENT 740 374 423 1,000 1,000 1,000 1006560 64200 SPECIAL DEPT SUPPLIES 13,346 37,414 24,289 26,600 37,000 37,000 1006560 64270 VEHICLE OPERATING SUPPLIE 1,143 1,145 1,223 1,200 1,500 1,500 1006560 64280 VEHICLE MAINTENANCE 1,248 2,192 1,613 4,900 2,000 2,000 1006560 65230 COMMUNICATIONS 573 885 951 1,000 1,000 1,000 1006560 65250 RENTS/LEASES 1,265 461 1,004 500 1,000 1,000 1006560 65260 MAINT OF BUILDING/GROUNDS 220,836 203,674 187,766 216,611 208,300 208,300 1006560 65270 UTILITIES - WATER 48,936 47,432 50,731 51,800 76,300 83,900 1006560 65290 MILEAGE 429 609 811 300 300 300
1006560 65300 PROFESSIONAL SERVICES 27,146 58,054 49,297 63,500 55,700 55,700 1006560 65310 MAINTENANCE OF EQUIPMENT 551 1,614 - 2,200 2,200 2,200 1006560 69100 INTRNL CHRGS - CLAIMS 2,500 2,700 5,400 6,700 8,460 9,232 1006560 69200 INTRNL CHRGS - WRKRS COMP 2,800 3,100 5,000 6,100 5,322 6,160 485,536 444,917 437,640 546,033 593,976 617,921
1006570 64190 MINOR EQUIPMENT 9,453 8,207 1,676 859 2,000 2,000 1006570 64200 SPECIAL DEPT SUPPLIES 26,733 23,227 20,215 27,141 30,000 30,000 1006570 64270 VEHICLE OPERATING SUPPLIE 1,823 2,041 2,260 1,500 2,500 2,500 1006570 65240 UTILITIES - ELECTRIC 114,214 111,913 120,178 100,000 125,000 127,000 1006570 65250 RENTS/LEASES 481 - 869 500 2,000 2,000
1006570 65260 MAINT OF BUILDING/GROUNDS 155,152 152,849 162,994 218,555 214,683 219,876 1006570 65270 UTILITIES - WATER 2,147 2,722 2,528 2,500 3,500 3,850 1006570 65290 MILEAGE 82 - 201 200 250 250
1006570 65300 PROFESSIONAL SERVICES 48,933 69,330 90,687 180,720 177,400 177,400 1006570 65310 MAINTENANCE OF EQUIPMENT 4,149 4,367 13,213 15,000 16,000 16,000 1006570 66610 CONSTRUCTION - 19,188 - - - -
393,844 363,167 414,822 543,103 577,205 580,876
1007100 61010 REGULAR SALARIES 54,306 102,068 116,531 117,759 - - 1007100 61020 PART-TIME & TEMPS 28,809 14,569 8,666 - - - 1007100 61030 OVERTIME 2,222 666 359 2,140 - -
1007100 61040 SPECIAL PAY 1,320 - - - - -
1007100 62050 RETIREMENT 6,882 8,184 9,972 11,299 - -
1007100 62100 MEDICARE 1,358 1,762 2,053 2,051 - -
1007100 62110 SOCIAL SECURITY - 822 537 - - -
1007100 62200 HEALTH INSURANCE 17,416 18,710 18,605 15,877 - - 1007100 62440 LT DISABILITY INSURANCE 322 602 439 688 - - 1007100 62450 LIFE INSURANCE 178 290 273 334 - -
1007100 62550 2% DEFERRED COMP 457 2,908 1,299 3,628 3,780 - - 1007100 62800 AUTO ALLOWANCE 288 306 404 306 - -
1007100 63150 TRAVEL-MEETINGS - 1,144 900 2,200 5,000 6,000 1007100 63200 TRAINING - - 380 500 500 500
1007100 63300 MEMBERSHIPS/DUE 340 415 200 615 625 725
1007100 64160 OFFICE SUPPLIES - - 40 500 500 500
1007100 64200 SPECIAL DEPT SUPPLIES 1,145 301 547 2,600 3,500 3,500 1007100 65220 ADVERTISING - - - 400 400 400
1007100 65290 MILEAGE - - - 400 400 400
1007100 65300 PROFESSIONAL SERVICES 10,497 10,605 1,074 23,250 6,000 6,000 1007100 65380 SPECIAL EVENTS 453 1,187 - 1,320 1,000 1,000 1007100 65700 OTHER CHARGES - - - 1,180 - -
1007100 65750 PUBLIC ART EXPENDITURES 129 - 12,879 28,939 - - 1007100 69100 INTRNL CHRGS - CLAIMS 2,300 1,800 3,600 4,500 5,287 5,770 1007100 69200 INTRNL CHRGS - WRKRS COMP 4,800 3,200 6,000 6,600 - -
PARK MAINTENANCE TOTAL EXPENDITURES
PUBLIC FACILITIES TOTAL EXPENDITURES
14 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
167,824 135,674 187,193 227,238 23,212 24,795
1007110 61010 REGULAR SALARIES 101,143 110,063 136,843 182,680 203,513 209,156 1007110 61020 PART-TIME & TEMPS 11,503 13,703 13,115 28,307 30,453 31,394 1007110 61030 OVERTIME 1,528 1,263 2,490 1,700 1,700 1,700 1007110 61040 SPECIAL PAY 963 962 962 1,200 1,200 1,200 1007110 62050 RETIREMENT 11,285 13,042 16,791 22,460 28,925 32,693 1007110 62100 MEDICARE 1,821 1,895 2,140 3,264 3,965 4,137 1007110 62110 SOCIAL SECURITY 788 4 813 1,755 1,888 1,946 1007110 62200 HEALTH INSURANCE 14,565 14,666 19,550 31,421 39,501 41,871 1007110 62440 LT DISABILITY INSURANCE 491 493 443 887 1,185 1,234 1007110 62450 LIFE INSURANCE 272 293 319 478 575 599
1007110 62550 2% DEFERRED COMP 457 3,529 1,800 3,859 8,863 3,137 3,846 1007110 62800 AUTO ALLOWANCE 288 306 404 306 594 594
1007110 63150 TRAVEL-MEETINGS 901 455 - 1,960 1,800 2,000 1007110 63200 TRAINING 307 40 283 500 500 500
1007110 63300 MEMBERSHIPS/DUE 170 170 170 200 200 200
1007110 63400 CLOTHING 408 425 509 1,400 1,600 1,600
1007110 64160 OFFICE SUPPLIES - - - 260 260 260
1007110 64190 MINOR EQUIPMENT - - 3,366 - - -
1007110 64200 SPECIAL DEPT SUPPLIES 545 3,500 522 2,300 2,300 2,300 1007110 64270 VEHICLE OPERATING SUPPLIE 627 814 560 900 900 900 1007110 64280 VEHICLE MAINTENANCE 35 78 - 640 1,000 1,000 1007110 65220 ADVERTISING 74 - - - - -
1007110 65290 MILEAGE - - - 300 300 300
1007110 65300 PROFESSIONAL SERVICES 3,555 2,947 4,735 11,000 11,000 11,000 1007110 65310 MAINTENANCE OF EQUIPMENT 151 85 225 700 700 700 1007110 65380 SPECIAL EVENTS 11,987 16,920 15,689 18,800 20,800 20,800 1007110 65700 OTHER CHARGES 14 33 702 750 - -
1007110 69100 INTRNL CHRGS - CLAIMS 2,900 3,100 6,200 7,700 9,517 10,386 1007110 69200 INTRNL CHRGS - WRKRS COMP 3,400 3,600 6,000 6,600 8,924 9,855 1007110 69380 700 STEVENS 440,347 401,329 445,700 445,700 445,700 - 591,987 613,597 682,390 783,031 822,137 392,171
1008000 68100 TRANSFERS OUT 1,165,740 3,332,416 2,050,000 419,054 216,257 239,701 3,332,416 1,165,740 2,050,000 419,054 216,257 239,701
26,071,677 21,196,661 25,522,897 25,797,922 26,289,184 27,271,201 (297,273) 2,806,112 984,544 154,339 226,094 323,568
14,451,968 11,645,856 14,154,695 15,139,239 15,293,578 15,519,672 14,154,695 14,451,968 15,139,239 15,293,578 15,519,672 15,843,240 Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
COMMUNITY SERVICES TOTAL EXPENDITURES
RECREATION TOTAL EXPENDITURES
TRANSFERS OUT - TOTAL EXPENDITURES
TOTAL GENERAL FUND EXPENDITURES
15 *(1(5$/)81'
0($685(6
16 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
110 42100 SALES & USE TAX - 1,197,045 5,045,209 4,788,000 4,992,590 5,138,090 110 45100 INTEREST - LAIF - 206 25,969 - - -
110 45110 INTEREST - CHANDLER - 171 26,326 - 25,904 26,682 110 45300 GAIN/LOSS ON FMV OF ASSET - (571) (12,153) - -- - 1,196,851 5,085,351 4,788,000 5,018,494 5,164,772
1105300 65700 OTHER CHARGES - - - - 622 640
1105900 65300 PROFESSIONAL SERVICES - 4,772 11,663 25,000 25,000 25,000 1106510 66600 DESIGN - - - - 400,000 749,295
1106510 66610 CONSTRUCTION- - 667,790 809,210 1,355,000 300,000 1105900 68100 TRANSFERS OUT - - 733,400 1,046,400 392,316 1,390,000 1108000 68100 TRANSFERS OUT - - 3,000,000 1,326,271 586,306 572,558 - 4,772 3,206,881 4,412,853 2,759,244 3,037,493
- 1,192,079 672,499 1,581,119 2,259,250 2,127,279
- - 1,192,079 1,864,578 3,445,696 5,704,946
- 1,192,079 1,864,578 3,445,696 5,704,946 7,832,225
MEASURE S FUND TOTAL REVENUES
MEASURE S TOTAL EXPENDITURES
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
17 INTERNAL SERVICE FUNDS
18 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
120 45100 INTEREST - LAIF 120 259 - - - -
120 45110 INTEREST - CHANDLER 2,174 339 - 10,500 4,339 4,469 120 45300 GAIN/LOSS ON FMV OF ASSET (14,245) 6,838 1,218 - - - 120 48500 MISCELLANEOUS REVENUE - 6,725 - - - -
120 48710 DAMAGE TO CITY PROPERTY 3,328 38,500 15,651 - - - 120 48900 ADMINISTRATIVE CHARGES 363,350 350,200 700,000 869,700 1,057,495 1,153,973 402,861 354,727 716,869 880,200 1,061,834 1,158,442
1205300 65700 OTHER CHARGES - - - - 104 107
1205460 61010 REGULAR SALARIES 76,467 77,150 102,993 103,237 123,547 126,477 1205460 61020 PART-TIME & TEMPS - 13,714 - - - -
1205460 61030 OVERTIME 1,803 690 1,222 - - -
1205460 61040 SPECIAL PAY 495 - - - - -
1205460 62050 RETIREMENT 5,614 5,706 8,900 10,595 11,931 13,223 1205460 62070 RETIREMENT-UAL PAYMENT 9,618 11,030 37,090 44,398 52,528 56,674 1205460 62100 MEDICARE 1,034 1,307 1,486 1,735 2,048 2,106 1205460 62110 SOCIAL SECURITY - 859 - - - -
1205460 62200 HEALTH INSURANCE 13,864 12,488 13,860 16,436 17,671 18,732 1205460 62440 LT DISABILITY INSURANCE 411 406 366 604 713 738 1205460 62450 LIFE INSURANCE 210 211 245 293 346 358
1205460 62550 2% DEFERRED COMP 457 600 - 2,814 1,659 1,700 1,700 1205460 62800 AUTO ALLOWANCE 459 177 477 459 891 891
1205460 63100 INSURANCE PREMIUMS 310,741 375,899 458,944 661,657 740,000 830,000 1205460 63150 TRAVEL-MEETINGS - - 449 3,000 5,500 5,500 1205460 63200 TRAINING - 2,867 1,166 250 250 250
1205460 63300 MEMBERSHIPS/DUE 150 300 300 300 300 300
1205460 64190 MINOR EQUIPMENT 4,454 382 - 11,637 4,500 5,000 1205460 65300 PROFESSIONAL SERVICES 23,257 52,989 58,520 65,000 46,100 38,250 1205460 65400 DAMAGE CLAIMS 21,362 59,642 9,355 80,000 80,000 80,000 1205460 65410 DAMAGE TO CITY PROPERTY 226 47,699 31,079 45,000 20,000 25,000 1205460 65760 LOSS CONTROL 7,811 5,864 280 8,000 2,000 2,000 1205460 69600 PARS OPEB CHARGES 3,985 4,035 22,614 20,200 21,074 21,706 1205460 69650 PARS PENSION CHARGES 4,366 12,139 9,787 - - - 685,553 486,928 761,946 1,074,460 1,131,203 1,229,012
(282,692) (132,200) (45,077) (194,260) (69,369) (70,570) 486,288 618,489 203,596 158,519 (35,741) (105,110)
203,596 486,288 158,519 (35,741) (105,110) (175,680)
125 45100 INTEREST - LAIF 186 2,379 - - - -
125 45110 INTEREST - CHANDLER 3,932 3,437 - 7,350 15,187 15,642 125 45300 GAIN/LOSS ON FMV OF ASSET (21,134) 298 - 12,562 - - 125 48500 MISCELLANEOUS REVENUE - 0 8,691 - - -
125 48820 EXCESS INSURNCE RETENTION 63,801 - 103,403 - - - 125 48900 ADMINISTRATIVE CHARGES 464,550 399,900 500,000 550,400 400,000 450,000 125 48920 REIMBURSED COSTS 2,000 - 2,000 - - -
406,013 513,336 626,657 557,750 415,187 465,642
1255300 65700 OTHER CHARGES - - - - 364 375
1255465 61010 REGULAR SALARIES 45,980 42,558 80,794 81,466 92,906 94,788 1255465 61020 PART-TIME & TEMPS - 9,143 - - - -
1255465 61030 OVERTIME 743 564 984 110 - -
1255465 61040 SPECIAL PAY - - 180 185 - -
1255465 62050 RETIREMENT 4,640 4,057 8,610 10,108 11,136 12,517 1255465 62070 RETIREMENT-UAL PAYMENT 5,265 6,020 29,672 35,520 42,024 45,340 1255465 62100 MEDICARE 696 756 1,167 1,324 1,498 1,534
1255465 62110 SOCIAL SECURITY - 573 - - - -
1255465 62200 HEALTH INSURANCE 5,093 3,802 6,208 9,668 10,395 11,019
SELF INSURANCE TOTAL REVENUES
SELF INSURANCE TOTAL EXPENDITURES
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
WORKERS COMPENSATION TOTAL REVENUES
19 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
1255465 62440 LT DISABILITY INSURANCE 192 128 238 475 534 550 1255465 62450 LIFE INSURANCE 139 102 189 230 259 267
1255465 62550 2% DEFERRED COMP 457 650 100 1,768 1,000 1,000 1,000 1255465 62800 AUTO ALLOWANCE 883 729 998 918 1,782 1,782 1255465 63100 INSURANCE PREMIUMS 190,764 221,599 240,389 287,644 285,000 310,000 1255465 63150 TRAVEL-MEETINGS - - - 1,000 - -
1255465 63200 TRAINING - - - 500 500 500
1255465 65300 PROFESSIONAL SERVICES 45,561 39,913 90,718 86,156 85,000 95,000 1255465 65400 DAMAGE CLAIMS 169,571 79,284 76,245 200,000 200,000 200,000 1255465 69600 PARS OPEB CHARGES 2,180 2,210 18,455 15,800 16,923 17,431 1255465 69650 PARS PENSION CHARGES 3,881 9,104 9,468 - - - 420,641 476,236 566,081 732,104 749,321 792,103
(14,628) 37,099 60,576 (174,354) (334,134) (326,461)
696,922 719,393 734,021 779,969 605,615 271,481
719,393 734,021 779,969 605,615 271,481 (54,980)
135 45100 INTEREST - LAIF 780 9,562 - - - -
135 45110 INTEREST - CHANDLER 18,573 13,805 - - 62,916 64,803 135 45300 GAIN/LOSS ON FMV OF ASSET (87,635) 5,332 50,343 - - - 135 47780 TECHNOLOGY FEE 13,217 11,575 13,428 10,000 61,356 64,399 135 48500 MISCELLANEOUS REVENUE - (272) - - - -
135 48900 ADMINISTRATIVE CHARGES 65,000 65,000 176,500 122,500 - - 135 49100 TRANSFERS IN - 200,000 1,233,400 1,842,671 392,316 749,295 305,003 9,935 1,473,671 1,975,171 516,588 878,497
1355150 65300 PROFESSIONAL SERVICES - - - - 15,000 15,000 1355200 64190 MINOR EQUIPMENT - - 180 - -
1355200 66400 EQUIPMENT 76,108 3,540 3,182 12,487 -
1355300 64190 MINOR EQUIPMENT(UNDER $5K) - - 3,061 - -
1355300 65310 MAINTENANCE OF EQUIPMENT - - - - 17,100 17,758 1355300 65700 OTHER CHARGES - - - - 1,510 1,555
1355300 66400 EQUIPMENT 131,764 11,539 5,106 9,628
1355450 64190 MINOR EQUIPMENT 3,354 14,609 17,579 5,000 3,000 - 1355450 66400 EQUIPMENT 82,644 38,121 22,450 82,584 34,000 3,000 1355470 65300 PROFESSIONAL SERVICES 1,449 1,146
1355550 64190 MINOR EQUIPMENT - - - 5,000 - 35,700
1355550 65310 MAINTENANCE OF EQUIPMENT - - - - 52,856 - 1355590 66400 EQUIPMENT - - - 9,000 - 55,499
1355590 66500 VEHICLES - - 96,680 - - -
1356120 64190 MINOR EQUIPMENT 2,046 2,021 19,464 4,550 5,500 - 1356120 66400 EQUIPMENT 39,342 11,300 252,223 140,733 73,000 5,500 1356120 66500 VEHICLES - - - 2,199,000 85,000 37,800
1356170 64190 MINOR EQUIPMENT - - 11,661 10,500 4,278 2,200,000 1356170 66400 EQUIPMENT 21,460 17,000 3,329 6,222 79,316 7,500 1356170 66500 VEHICLES 17,488 53,751 82,544 92,700 - 115,000 1356510 64190 MINOR EQUIPMENT(UNDER $5K) - - 1,120 - - - 1356510 66400 EQUIPMENT 874 - 45,017 4,979 - -
1356510 66500 VEHICLES - - - 18,180 180,000 -
1356530 66500 VEHICLES - 42,484 - - - -
1357110 66500 VEHICLES - - - 63,271 - -
1358000 68100 TRANSFERS OUT 70,000 - - - - -
195,511 446,529 563,595 2,657,613 556,782 2,494,312
109,492 (436,594) 910,076 (682,442) (40,194) (1,615,815) 1,951,582 2,388,176 2,061,074 2,971,149 2,288,707 2,248,513 2,061,074 1,951,582 2,971,149 2,288,707 2,248,513 632,698 Revenues over/(under) Expenditures
WORKERS COMPENSATION TOTAL EXPENDITURES
Projected Ending Fund Balance (6/30)
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
EQUIPMENT REPLACEMENT TOTAL EXPENDITURES
EQUIPMENT REPLACEMENT TOTAL REVENUES
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
20 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
140 45100 INTEREST - LAIF 260 3,187 - - - -
140 45110 INTEREST - CHANDLER 6,117 4,600 - 10,500 23,865 24,580 140 45300 GAIN/LOSS ON FMV OF ASSET (28,575) 1,593 16,761 - - - 140 49100 TRANSFERS IN - 200,000 500,000 - - -
209,381 (22,198) 516,761 10,500 23,865 24,580
1405300 65700 OTHER CHARGES - - - - 573 590
1405475 65300 PROFESSIONAL SERVICES 480 381 - 600 - -
1406510 65220 ADVERTISING - - 1,557 - - -
1406510 65300 PROFESSIONAL SERVICES - - 87,276 - - -
1406510 65301 Professional Services-CIP - - 28,685 - - - 1406510 66610 CONSTRUCTION - - - 100,000 246,000 150,000 1408000 68100 TRANSFERS OUT 96,000 99,000 - - - -
99,381 96,480 117,518 100,600 246,573 150,590
109,999 (118,678) 399,244 (90,100) (126,010) (222,708)
623,096 741,774 733,095 1,132,339 1,042,239 819,531
733,095 623,096 1,132,339 1,042,239 819,531 693,521
152 48900 ADMINISTRATIVE CHARGES 502,803 445,700 445,700 445,700 445,700 445,700 502,803 445,700 445,700 445,700 -
1525482 67200 INTEREST - 46,300 35,196 23,785 12,055
46,300 - 35,196 23,785 12,055 -
399,400 502,803 410,504 421,915 433,645 -
(1,490,620) (1,993,423) (1,091,220) (680,716) (258,801) 174,844 (1,091,220) (1,490,620) (680,716) (258,801) 174,844 174,844 160 48900 ADMINISTRATIVE CHARGES 318,000 322,000 315,000 309,900 319,300 328,879 322,000 318,000 315,000 309,900 319,300 328,879
1605360 62700 RETIRE INSURANCE BENEFITS 175,366 186,635 177,914 194,650 180,000 180,000 1605360 65320 CONTRIBUTION TO AGENCIES 138,000 137,000 120,100 115,000 139,300 148,879 1605360 65700 OTHER CHARGES 763 840 722 350 - -
314,129 298,736 324,475 310,000 319,300 328,879
(2,475) 3,871 16,264 (100) - -
206,556 202,686 204,081 220,345 220,245 220,245
204,081 206,556 220,345 220,245 220,245 220,245
165 45120 INTEREST - PARS 180,208 55,346 159,977 78,750 160,000 175,000 165 45300 GAIN/LOSS ON FMV OF ASSET (673,663) 233,416 428,517 - - - 165 48900 ADMINISTRATIVE CHARGES 485,075 1,517,434 1,198,929 - - - 1,806,196 (8,380) 1,787,423 78,750 160,000 175,000
1655365 65300 PROFESSIONAL SERVICES 18,503 21,338 26,517 30,000 30,000 30,000 21,338 18,503 26,517 30,000 30,000 30,000
1,784,858 (26,883) 1,760,906 48,750 130,000 145,000
3,218,592 3,245,475 5,003,450 6,764,356 6,813,106 6,943,106 5,003,450 3,218,592 6,764,356 6,813,106 6,943,106 7,088,106 Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
FACILITIES REPLACEMENT TOTAL REVENUES
FACILITIES REPLACEMENT TOTAL EXPENDITURES
REAL PROPERTY ACQUSITION TOTAL REVENUES
REAL PROPERTY ACQUSITION TOTAL EXPENDITURES
OPEB OBLIGATION TOTAL REVENUES
OPEB OBLIGATION TOTAL EXPENDITURES
PENSION STABILIZATION TOTAL REVENUES
PENSION STABILIZATION TOTAL EXPENDITURES
21 SPECIAL REVENUE
FUNDS
22 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
202 45100 INTEREST - LAIF 208 3,853 8,672 - 14,824 15,268 202 45110 INTEREST - CHANDLER 5,283 5,264 7,905 2,100 - - 202 45300 GAIN/LOSS ON FMV OF ASSET (19,134) (4,771) 14,701 - - - 202 46100 ST GAS TAX SECT 2105 76,289 73,415 78,239 83,232 80,226 80,226 202 46110 ST GAS TAX SECT 2106 53,691 52,756 56,047 59,303 57,161 57,161 202 46120 ST GAS TAX SECT 2107 91,136 100,053 105,903 112,363 108,305 108,305 202 46130 ST GAS TAX SECT 2107.5 3,000 3,000 3,000 3,000 3,000 3,000 202 46140 ST GAS TAX SECT 2103 108,837 105,112 117,319 129,010 124,351 124,351 202 48920 REIMBURSED COSTS- - 1,200 - -
338,682 319,311 392,986 389,008 387,867 388,311
2026510 65220 ADVERTISING 310 - - - - -
2026510 65300 PROFESSIONAL SERVICES 375 429 417 - - -
2026510 66600 DESIGN - 62,796 100,989 46,475 - -
2026510 66610 CONSTRUCTION 190,160 157,190 214,738 623,697 290,000 455,000 220,414 190,846 316,144 670,172 290,000 455,000
118,267 128,465 76,842 ( 97,867 281,164) (66,689)
554,406 425,942 672,674 749,516 468,352 566,219
672,674 554,406 749,516 468,352 566,219 499,530
203 41010 PROPERTY TAXES - CURRENT 145,349 160,268 169,368 161,176 176,142 183,188 203 41030 PROPERTY TAXES-DELINQUENT 1,022 223 125 296 500 500 203 42180 BENEFIT FEES 11,897 11,783 11,761 11,500 11,700 11,700 203 42240 RDA PASS THRU PAYMENTS 5,064 5,464 7,462 2,000 7,076 7,289 203 45100 INTEREST - LAIF 224 7,224 3,380 - 16,046 16,528 203 45110 INTEREST - CHANDLER 5,266 4,716 6,596 7,350 - - 203 45160 INTEREST - PROPERTY TAX 79 256 466 - - -
203 45300 GAIN/LOSS ON FMV OF ASSET (23,327) (1,595) 13,499 - - - 203 46300 STATE HOE 790 794 767 800 800 800
185,289 146,362 217,268 183,122 212,264 220,005
2037510 61010 REGULAR SALARIES 8,665 16,123 18,431 18,109 24,095 24,839 2037510 61030 OVERTIME 174 190 - 1,600 - -
2037510 61040 SPECIAL PAY - - 139 1,800 140 140
2037510 62050 RETIREMENT 735 1,345 1,809 1,983 3,442 3,902 2037510 62070 RETIREMENT-UAL PAYMENT 2,482 2,840 6,429 7,696 9,104 9,823 2037510 62100 MEDICARE 125 233 265 354 397 410
2037510 62200 HEALTH INSURANCE 392 855 893 2,942 3,118 3,306 2037510 62440 LT DISABILITY INSURANCE 44 81 65 106 141 146 2037510 62450 LIFE INSURANCE 23 43 43 51 69 71
2037510 62550 2% DEFERRED COMP 457 97 201 195 300 300 300 2037510 65240 UTILITIES - ELECTRIC 36,521 32,894 39,036 38,000 40,000 41,000 2037510 65260 MAINT OF BUILDING/GROUNDS 47,919 45,175 48,027 48,300 30,591 51,000 2037510 65270 UTILITIES - WATER 6,735 5,723 7,046 8,000 9,800 10,750 2037510 65300 PROFESSIONAL SERVICES 405 388 348 1,000 100 100 2037510 65700 OTHER CHARGES 5,516 5,901 6,002 6,700 6,700 6,900 2037510 65800 ADMINISTRATIVE CHARGES 41,300 42,500 103,221 108,279 32,563 33,540 2037510 69100 INTRNL CHRGS - CLAIMS 500 500 1,000 1,200 1,058 1,154 2037510 69200 INTRNL CHRGS - WRKRS COMP 600 600 1,000 1,100 913 1,011 2037510 69600 PARS OPEB CHARGES 1,025 1,040 4,169 3,400 3,864 3,979 2037510 69650 PARS PENSION CHARGES - 1,518 - 1,989 - -
158,150 153,258 240,106 250,920 166,395 192,371
27,139 (6,895) (22,838) (67,798) 45,869 27,634
593,489 600,385 620,628 597,790 529,992 575,861
620,628 593,489 597,790 529,992 575,861 603,495
204 41010 PROPERTY TAXES - CURRENT 254,610 275,821 291,029 277,467 296,630 308,495 204 41030 PROPERTY TAXES-DELINQUENT 1,773 375 185 510 1,000 1,000 204 42180 BENEFIT FEES 94,848 94,869 94,856 95,000 94,850 94,850 204 45100 INTEREST - LAIF 73 706 1,795 - 2,857 2,943
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
GAS TAX TOTAL REVENUES
GAS TAX TOTAL EXPENDITURES
HIGHWAY 101 LANDSC #33 TOTAL REVENUES
HIGHWAY 101 LANDSC #33 TOTAL EXPENDITURES
23 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
204 45110 INTEREST - CHANDLER 1,714 943 1,722 3,465 - - 204 45160 INTEREST - PROPERTY TAX 175 554 993 210 200 200 204 45300 GAIN/LOSS ON FMV OF ASSET (6,874) 1,473 2,487 - - - 204 46300 STATE HOE 1,382 1,366 1,317 1,400 1,324 1,363 376,107 347,702 394,385 378,052 396,861 408,851
2047520 65270 UTILITIES - WATER 142,047 108,963 98,402 144,999 150,000 165,000 2047520 65300 PROFESSIONAL SERVICES 225,462 300,679 219,083 322,641 206,349 202,214 2047520 65700 OTHER CHARGES 2,870 3,007 3,046 2,800 3,000 3,000 2047520 65800 ADMINISTRATIVE CHARGES 9,500 9,500 10,289 10,793 37,512 38,637 422,149 379,880 330,819 481,233 396,861 408,851
(46,042) (32,177) 63,566 (103,181) - -
171,617 203,794 125,575 189,140 85,959 85,959
125,575 171,617 189,140 85,959 85,959 85,959
205 42180 BENEFIT FEES 6,167 5,912 5,912 6,000 5,911 5,911 205 45100 INTEREST - LAIF 2 25 49 - 27 26
205 45110 INTEREST - CHANDLER 64 33 46 - - -
205 45160 INTEREST - PROPERTY TAX 3 9 16 - - -
205 45300 GAIN/LOSS ON FMV OF ASSET (145) 27 94 - - -
6,005 6,090 6,116 6,000 5,937 5,938
2057530 65300 PROFESSIONAL SERVICES 5,204 5,203 5,202 5,200 4,988 4,965 2057530 65700 OTHER CHARGES 109 117 266 130 130 130
2057530 65800 ADMINISTRATIVE CHARGES 700 700 758 795 2,857 2,943 6,019 6,013 6,227 6,125 7,975 8,038
(14) 78 (110) (125) (2,038) (2,100)
4,040 3,962 4,026 3,915 3,790 1,752
4,026 4,040 3,915 3,790 1,752 (348)
207 41010 PROPERTY TAXES - CURRENT 96,011 101,553 108,506 102,010 115,290 119,902 207 41030 PROPERTY TAXES-DELINQUENT 681 141 68 204 500 500 207 42180 BENEFIT FEES 33,881 34,379 34,026 34,000 34,000 34,000 207 45100 INTEREST - LAIF 139 2,244 5,437 - 12,530 12,905 207 45110 INTEREST - CHANDLER 3,387 3,111 5,006 3,990 - - 207 45160 INTEREST - PROPERTY TAX 65 204 368 158 200 200 207 45300 GAIN/LOSS ON FMV OF ASSET (13,689) (1,702) 8,562 - - - 207 46300 STATE HOE 521 503 491 500 500 500
140,433 120,997 162,464 140,862 163,020 168,007
2077550 65300 PROFESSIONAL SERVICES 78,850 78,855 130,461 133,200 147,253 151,801 2077550 65700 OTHER CHARGES 1,111 1,140 1,261 1,220 1,200 1,202 2077550 65800 ADMINISTRATIVE CHARGES 4,200 4,200 4,549 4,771 14,567 15,004 84,195 84,161 136,271 139,191 163,020 168,007
56,237 36,836 26,193 1,671 - -
390,335 353,500 446,573 472,766 474,437 474,437
446,573 390,335 472,766 474,437 474,437 474,437
208 42180 BENEFIT FEES 82,400 83,792 85,580 85,475 85,788 87,504 208 45100 INTEREST - LAIF 40 581 - 650 1,632 1,681
208 45110 INTEREST - CHANDLER 1,011 804 574 - - -
208 45160 INTEREST - PROPERTY TAX 42 128 223 105 - -
208 45300 GAIN/LOSS ON FMV OF ASSET (3,708) (172) 2,583 - - - 208 49100 TRANSFERS IN - - - - 86,306 72,558
85,133 79,784 89,609 85,580 173,726 161,743
2087580 65220 ADVERTISING 513 634 1,390 700 700 700
2087580 65260 MAINT OF BUILDING/GROUNDS 56,300 96,543 71,065 71,315 115,351 107,351 Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
MID 9E ISLA VERDE TOTAL REVENUES
MID 9C SANTA FE HILLS TOTAL REVENUES
MID 9C SANTA FE HILLS TOTAL EXPENDITURES
MID 9E ISLA VERDE TOTAL EXPENDITURES
MID 9H SAN ELIJO #2 TOTAL REVENUES
MID 9H SAN ELIJO #2 TOTAL EXPENDITURES
COASTAL RAIL TRAIL MAINT TOTAL REVENUES
Projected Ending Fund Balance (6/30)
24 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
2087580 65270 UTILITIES - WATER 17,435 15,709 18,070 21,000 30,000 34,000 2087580 65300 PROFESSIONAL SERVICES 3,686 3,686 3,654 8,185 5,225 5,400 2087580 65700 OTHER CHARGES 566 566 566 600 600 600
2087580 65800 ADMINISTRATIVE CHARGES 3,900 3,900 4,224 4,431 13,293 13,692 121,038 82,400 98,968 106,231 165,169 161,743
(35,905) (2,616) (9,358) (20,651) 8,557 -
101,883 104,499 65,978 56,620 35,969 44,526
65,978 101,883 56,620 35,969 44,526 44,526
211 41010 PROPERTY TAXES - CURRENT 581,490 637,598 672,795 639,603 698,880 726,835 211 41030 PROPERTY TAXES-DELINQUENT 4,093 885 481 1,224 1,500 1,500 211 42180 BENEFIT FEES 77,477 76,791 76,958 76,500 76,500 76,500 211 42240 RDA PASS THRU PAYMENTS 15,147 16,256 22,599 7,000 10,704 11,025 211 45100 INTEREST - LAIF 1,154 18,103 41,307 - 86,457 89,051 211 45110 INTEREST - CHANDLER 26,971 25,303 37,890 42,000 8,678 8,938 211 45160 INTEREST - PROPERTY TAX 330 1,929 1,065 525 - - 211 45300 GAIN/LOSS ON FMV OF ASSET (120,597) (11,928) 71,220 - - - 211 46300 STATE HOE 3,165 3,163 3,051 3,200 - -
767,236 589,228 928,230 770,052 882,719 913,849
2115300 65700 OTHER CHARGES - - - - 208 215
2117600 61010 REGULAR SALARIES 91,370 108,026 190,042 201,535 197,512 205,724 2117600 61030 OVERTIME 1,113 895 1,614 1,600 2,060 2,060 2117600 61040 SPECIAL PAY 682 199 320 1,800 1,854 1,854 2117600 62050 RETIREMENT 8,430 10,066 18,806 22,646 24,191 25,096 2117600 62070 RETIREMENT-UAL PAYMENT 12,800 14,735 47,475 56,830 67,237 72,544 2117600 62100 MEDICARE 1,379 1,590 2,745 3,402 3,328 3,471 2117600 62200 HEALTH INSURANCE 10,154 11,508 22,003 32,309 28,066 29,750 2117600 62440 LT DISABILITY INSURANCE 361 426 610 1,151 1,157 1,206 2117600 62450 LIFE INSURANCE 241 286 414 564 561 585
2117600 62550 2% DEFERRED COMP 457 4,541 4,204 3,957 5,554 5,100 5,075 2117600 62800 AUTO ALLOWANCE 875 906 870 906 1,194 1,194 2117600 63300 MEMBERSHIPS/DUE - - - - 550 550
2117600 65220 ADVERTISING 480 576 1,211 600 700 700
2117600 65230 COMMUNICATIONS 115 177 190 200 200 200
2117600 65240 UTILITIES - ELECTRIC 109,111 97,242 108,383 114,855 123,000 125,000 2117600 65300 PROFESSIONAL SERVICES 16,759 22,779 23,982 68,945 65,800 65,800 2117600 65700 OTHER CHARGES 9,824 10,434 10,330 5,500 2,500 2,500 2117600 65800 ADMINISTRATIVE CHARGES 86,000 88,500 214,943 225,475 83,002 85,492 2117600 69100 INTRNL CHRGS - CLAIMS 2,600 2,800 5,600 6,900 8,460 9,232 2117600 69200 INTRNL CHRGS - WRKRS COMP 3,000 3,200 6,500 7,200 7,589 8,486 2117600 69600 PARS OPEB CHARGES 5,290 5,360 43,233 37,800 39,944 41,143 2117600 69650 PARS PENSION CHARGES 5,336 18,210 20,680 - - - 2118000 68100 TRANSFERS OUT 70,400 70,400 70,375 70,375 70,375 70,375 472,520 440,859 794,285 866,147 734,563 758,277
294,716 148,369 133,945 (96,095) 148,156 155,572
3,224,726 3,076,356 3,519,442 3,653,387 3,557,292 3,705,448 3,519,442 3,224,726 3,653,387 3,557,292 3,705,448 3,861,020 213 45100 INTEREST - LAIF - - - - 15,680 16,150
213 48930 DEVELOPER PASS-THRU 105,637 81,274 61,184 100,000 84,320 83,850 81,274 105,637 61,184 100,000 100,000 100,000
2135550 65300 PROFESSIONAL SERVICES 105,637 81,187 61,184 113,385 100,000 100,000 81,187 105,637 61,184 113,385 100,000 100,000
86 - - (13,385) - -
(87) (87) (1) (1) (13,386) (13,386)
(1) (87) (1) (13,386) (13,386) (13,386)
COASTAL RAIL TRAIL MAINT TOTAL EXPENDITURES
STREET LIGHTING DISTRICT TOTAL REVENUES
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
STREET LIGHTING DISTRICT TOTAL EXPENDITURES
DEVELOPER PASS-THRU TOTAL REVENUES
DEVELOPER PASS-THRU TOTAL EXPENDITURES
Projected Ending Fund Balance (6/30)
25 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
214 45100 INTEREST - LAIF - - 803 - 1,764 1,817
214 45110 INTEREST - CHANDLER - - 736 - - -
214 45300 GAIN/LOSS ON FMV OF ASSET - - (399) - - -
214 47550 FIRE MITIGATION FEES 42,019 16,385 22,101 15,000 15,000 15,000 16,385 42,019 23,242 15,000 16,764 16,817
2146120 63400 CLOTHING - 7,566 26,869 36,600 15,000 15,000 2146120 65300 PROFESSIONAL SERVICES - - 39 14,000 2,500 2,600 7,566 - 26,908 50,600 17,500 17,600
8,819 42,019 (3,666) (35,600) (736) (783)
56,053 14,034 64,871 61,205 25,605 24,869
64,871 56,053 61,205 25,605 24,869 24,086
219 45100 INTEREST - LAIF 130 2,128 - - -
219 45110 INTEREST - CHANDLER 3,178 2,939 - 3,150 -
219 45300 GAIN/LOSS ON FMV OF ASSET (13,481) (1,503) 10,634 - - 219 46800 STATE GRANTS 161,285 165,271 186,159 145,000 180,000 185,000 151,111 196,793 168,836 148,150 180,000 185,000
2196110 65300 PROFESSIONAL SERVICES 146,240 165,513 208,364 186,577 450,000 200,000 165,513 146,240 208,364 186,577 450,000 200,000
3,323 4,871 (11,571) (38,427) (270,000) (15,000)
342,790 337,919 346,113 334,542 296,115 26,115
346,113 342,790 334,542 296,115 26,115 11,115
225 45100 INTEREST - LAIF 39 1,434 3,683 - 8,510 8,765
225 45110 INTEREST - CHANDLER 848 1,927 3,374 - -
225 45300 GAIN/LOSS ON FMV OF ASSET (4,008) (4,403) 5,091 - - 225 47400 RTCIP FEE 88,418 86,970 - - -
85,928 85,298 12,148 - 8,510 8,765
2256510 65300 PROFESSIONAL SERVICES 68 156 177 - - -
2256510 66610 CONSTRUCTION - - 3,599 57,401 30,000 30,000 156 68 3,776 57,401 30,000 30,000
85,772 85,230 8,372 (57,401) (21,490) (21,235)
222,552 137,322 308,324 316,696 259,295 237,805
308,324 222,552 316,696 259,295 237,805 216,570
228 45110 INTEREST - CHANDLER - - - 1,575 - -
228 46580 TRANSNET/SANDAG 277,098 377,375 532,804 376,229 451,804 458,804 228 46900 MISCELLANEOUS - INTERGOV 195,133 107,301 107,301 107,301 107,301 107,301 228 47400 RTCIP FEE - - - 50,000 - -
484,676 472,231 640,105 535,105 559,105 566,105
2286510 65220 ADVERTISING 298 - - - - -
2286510 65301 Professional Services-CIP 35,622 29,630 - 15,350 - 2286510 66600 DESIGN 38,162 - - - - -
2286510 66610 CONSTRUCTION 38,000 (1) 315,000 495,000 210,000 210,000 2286540 67200 INTEREST 325,105 325,105 325,105 325,105 325,105 325,105 354,734 437,187 640,105 835,455 535,105 535,105
129,942 35,044 - (300,350) 24,000 31,000
(86,375) 78,612 (51,330) 78,612 (221,738) (197,738)
78,612 (51,330) 78,612 (221,738) (197,738) (166,738)
240 46600 FEDERAL GRANTS 35,717 137,476 741 52,132 50,000 50,000 Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
COPS PROGRAM TOTAL REVENUES
FIRE MITIGATION FEES TOTAL REVENUES
FIRE MITIGATION FEES TOTAL EXPENDITURES
COPS PROGRAM TOTAL EXPENDITURES
RTCIP TOTAL REVENUES
RTCIP TOTAL EXPENDITURES
TRANSNET EXTENSION TOTAL REVENUES
TRANSNET EXTENSION TOTAL EXPENDITURES
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
26 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
240 46810 COUNTY OF SAN DIEGO 38,023 - - - - -
73,740 137,476 741 52,132 50,000 50,000
2406510 65220 ADVERTISING 294 - 741 - - -
2406510 65300 PROFESSIONAL SERVICES 29,715 31,150 - - - - 2406510 66610 CONSTRUCTION 43,500 106,634 - 52,132 50,000 50,000 73,509 137,784 741 52,132 50,000 50,000
231 (308) - - - -
(16,660) (16,429) (16,737) (16,737) (16,737) (16,737)
(16,429) (16,737) (16,737) (16,737) (16,737) (16,737)
246 45100 INTEREST - LAIF 553 8,251 - - -
246 45110 INTEREST - CHANDLER 19,418 12,507 - - -
246 45300 GAIN/LOSS ON FMV OF ASSET (41,124) (4,679) 45,803 - - 246 46600 FEDERAL GRANTS 1,590,343 1,604,493 11,200 9,409 7,228 10,000 246 46800 STATE GRANTS 168,125 (78,134) 201,838 5,000 5,000 5,000 246 48300 COMMUNITY GRANTS - 2,000 95,629 13,000 15,087 15,087 1,737,315 1,544,439 354,470 27,409 27,315 30,087
2465200 61010 REGULAR SALARIES - - 197 600 - -
2465200 64200 SPECIAL DEPT SUPPLIES - - 5,294 7,500 37,455 15,087 2465200 65300 PROFESSIONAL SERVICES - - - 40,200 35,000 35,000 2465300 65380 SPECIAL EVENTS - 2,000 - - - -
2466120 63400 CLOTHING - 12,243 11,200 - - -
2466120 64190 MINOR EQUIPMENT(UNDER $5K) - 1,907 - 309 7,228 - 2466120 66400 EQUIPMENT (OVER $5K) - - 40,336 9,100 - - 2466150 64190 MINOR EQUIPMENT - - - 5,000 - -
2466150 64200 SPECIAL DEPT SUPPLIES 1,041 - - 13,000 - - 2466150 65300 PROFESSIONAL SERVICES 1,080 1,045 - - - - 2466150 68100 TRANSFERS OUT 1,590,343 1,591,285 - - - - 2466510 65300 PROFESSIONAL SERVICES - 6,045 15,169 - - - 2466510 66400 EQUIPMENT (OVER $5K) - 5,000 50,000 - - - 2466510 66600 DESIGN 96,214 62,338 - - - -
2466510 66610 CONSTRUCTION - - 186,471 7,000,000 - 850,000 1,688,679 1,681,862 308,667 7,075,709 79,683 900,087
48,637 (137,424) 45,803 (7,048,300) (52,368) (870,000)
177,083 225,720 88,296 134,098 (6,914,202) (6,966,570)
225,720 88,296 134,098 (6,914,202) (6,966,570) (7,836,570) 247 45100 INTEREST - LAIF 122 2,067 4,289 - 4,887 5,034 247 45110 INTEREST - CHANDLER 6,068 2,822 3,641 - 2,170 2,235 247 45300 GAIN/LOSS ON FMV OF ASSET (9,593) (2,015) 8,060 - - - 247 46160 RMRA-ROAD MAINT RHAB ACCT 273,707 287,829 332,821 260,100 339,268 339,268 270,303 290,702 348,810 260,100 346,325 346,537
2475300 65700 OTHER CHARGES - - - - 52 54
2476510 65300 PROFESSIONAL SERVICES 218 230 205 - - -
2476510 66610 CONSTRUCTION 233,011 36,998 400,000 600,000 300,000 233,228 37,228 400,205 600,000 300,052 300,054
37,075 253,475 (51,395) (339,900) 46,273 46,483
230,425 267,500 520,974 469,579 129,679 175,952
267,500 520,974 469,579 129,679 175,952 222,435
250 42110 TRANSIENT OCCUPANCY TAX 108,493 118,295 118,470 137,155 123,077 130,769 250 42210 SHORT TERM VAC RENTAL TOT 89,597 105,108 103,354 83,283 111,531 117,108 250 45100 INTEREST - LAIF 297 5,119 13,361 - 32,953 33,942 250 45110 INTEREST - CHANDLER 7,330 7,282 12,204 10,500 - - 250 45300 GAIN/LOSS ON FMV OF ASSET (31,938) (5,339) 19,867 - - - Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
SB1 STREETS & ROADS TOTAL REVENUES
SB1 STREETS & ROADS TOTAL EXPENDITURES
COMM DEV BLOCK GRANT (CDBG) TOTAL EXPENDITURES
MISC GRANTS FUND TOTAL REVENUES
MISC GRANTS FUND TOTAL EXPENDITURES
COMM DEV BLOCK GRANT (CDBG) TOTAL REVENUES
27 300,000
CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
250 48210 DONATIONS - SPEC PROJECTS - 1,000 500 - - -
250 48630 SPECIAL EVENTS 6,191 3,151 4,894 3,500 4,000 4,200 179,971 234,616 272,649 234,438 271,561 286,019
2505570 65300 PROFESSIONAL SERVICES 13,539 602 15,249 14,000 37,100 17,000 2505570 65320 CONTRIBUTION TO AGENCIES 30,000 30,000 41,000 41,000 30,000 30,000 2505570 65380 SPECIAL EVENTS 10,552 12,702 21,458 19,700 24,800 26,094 2505570 65750 PUBLIC ART EXPENDITURES 6,381 32,584 - 53,782 - 15,000 2505570 66610 CONSTRUCTION - - - 210,000 25,000 25,000
60,472 75,888 77,707 338,482 116,900 113,094
119,499 158,728 194,942 (104,044) 154,661 172,925
881,435 1,000,934 1,159,662 1,354,604 1,250,560 1,405,221 1,000,934 1,159,662 1,354,604 1,250,560 1,405,221 1,578,146 255 47790 SALE OF PUBL/PRG SUPPLIES 44,611 54,355 48,936 50,000 52,500 53,800 255 48100 JUNIOR LIFEGUARDS 413,840 449,036 486,318 465,000 523,000 536,075 255 48500 MISC. REVENUES (460) - (2,837) - - -
255 49100 TRANSFERS IN - - - - 147,883 167,339
457,991 503,391 532,417 515,000 723,383 757,214
2556180 61010 REGULAR SALARIES 104,313 107,834 126,574 125,356 98,672 102,091 2556180 61020 PART-TIME & TEMPS 86,652 97,675 115,163 135,799 145,448 154,175 2556180 61030 OVERTIME 3,530 7,320 13,025 4,500 7,000 7,000 2556180 61040 SPECIAL PAY 7,583 7,833 13,434 9,414 14,688 14,933 2556180 62050 RETIREMENT 15,906 16,178 21,921 20,980 20,541 23,209 2556180 62070 RETIREMENT-UAL PAYMENT 13,452 16,040 20,553 24,604 22,952 24,278 2556180 62100 MEDICARE 2,954 3,206 3,973 4,431 4,049 4,348 2556180 62110 SOCIAL SECURITY 5,295 6,125 7,000 8,699 8,199 8,691 2556180 62200 HEALTH INSURANCE 23,629 21,185 24,834 26,833 20,438 21,665 2556180 62440 LT DISABILITY INSURANCE 623 648 521 770 588 608 2556180 62450 LIFE INSURANCE 291 300 308 373 285 295
2556180 62550 2% DEFERRED COMP 457 1,785 1,896 3,143 2,600 1,867 1,918 2556180 62800 AUTO ALLOWANCE 306 306 282 306 594 594
2556180 62850 UNIFORM ALLOWANCE 870 773 1,475 1,300 1,000 1,000 2556180 63100 INSURANCE PREMIUMS - - - 6,300 - -
2556180 63150 TRAVEL-MEETINGS - 423 333 6,541 3,000 3,000 2556180 63200 TRAINING 32 604 24 1,200 3,700 3,700
2556180 63400 CLOTHING 35,103 52,602 65,073 69,700 65,000 70,000 2556180 64160 OFFICE SUPPLIES 615 304 233 700 1,000 1,200 2556180 64170 POSTAGE - 13 - - - -
2556180 64190 MINOR EQUIPMENT 4,903 4,015 6,049 7,700 7,700 7,700 2556180 64200 SPECIAL DEPT SUPPLIES 1,543 2,438 4,085 8,000 8,000 8,000 2556180 64270 VEHICLE OPERATING SUPPLIE - - - 200 200 200 2556180 64280 VEHICLE MAINTENANCE - - - 1,500 4,000 4,000 2556180 65190 BANK CHARGES 19,941 23,169 24,636 20,000 - - 2556180 65210 CAMP DISCOUNTS/SCHOLARSHIPS (2,950) - - 11,000 - - 2556180 65250 RENTS/LEASES 3,397 2,123 3,404 3,400 4,500 4,500 2556180 65300 PROFESSIONAL SERVICES 1,528 413 2,621 4,200 4,200 4,200 2556180 65310 MAINTENANCE OF EQUIPMENT 184 - - 2,959 1,500 1,500 2556180 65340 CAMP SCHOLARSHIPS 3,250 5,454 3,845 6,000 - - 2556180 65800 ADMINISTRATIVE CHARGES 26,600 26,600 64,604 67,770 220,319 226,929 2556180 69100 INTRNL CHRGS - CLAIMS 5,000 5,400 10,800 13,400 15,862 17,310 2556180 69200 INTRNL CHRGS - WRKRS COMP 5,700 6,200 7,000 8,300 10,015 11,262 2556180 69600 PARS OPEB CHARGES 5,520 5,590 32,168 27,600 28,066 28,908 2556180 69650 PARS PENSION CHARGES 4,851 33,384 24,106 - - - 382,406 456,050 601,188 632,435 723,383 757,214
255 47610 AFTER SCHOOL PROGRAM 48,856 45,124 55,918 50,000 57,750 59,190 255 49100 TRANSFERS IN - - - - 68,374 72,362
48,856 45,124 55,918 50,000 126,124 131,552
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
JUNIOR LIFEGUARDS TOTAL EXPENDITURES
JUNIOR LIFEGUARD TOTAL REVENUES
CAMP PROGRAMS TOTAL REVENUES
COASTAL BUSINESS/VISITORS FUND TOTAL REVENUES
COASTAL BUSINESS/VISITORS FUND TOTAL EXPENDITURES
28 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
2557110 61010 REGULAR SALARIES 30,157 32,544 36,195 35,938 27,261 28,104 2557110 61020 PART-TIME & TEMPS 17,238 16,919 27,946 35,106 38,073 39,250 2557110 61030 OVERTIME 451 427 677 - - -
2557110 61040 SPECIAL PAY 241 240 240 250 241 241
2557110 62050 RETIREMENT 3,546 3,540 4,632 5,229 3,907 4,429 2557110 62070 RETIREMENT-UAL PAYMENT 3,578 4,095 12,858 17,716 20,961 22,615 2557110 62100 MEDICARE 685 734 952 1,105 1,011 1,044
2557110 62110 SOCIAL SECURITY 711 994 1,739 2,177 2,361 2,434 2557110 62200 HEALTH INSURANCE 4,074 4,074 4,252 4,904 4,158 4,407 2557110 62440 LT DISABILITY INSURANCE 137 137 112 211 160 165 2557110 62450 LIFE INSURANCE 81 86 84 102 78 80
2557110 62550 2% DEFERRED COMP 457 995 500 810 500 400 400 2557110 62800 AUTO ALLOWANCE 153 153 202 153 - -
2557110 65370 SUMMER DAY CAMP 8,306 9,127 14,136 12,000 13,500 13,500 2557110 69100 INTRNL CHRGS - CLAIMS 1,300 1,400 3,500 2,800 4,230 4,616 2557110 69200 INTRNL CHRGS - WRKRS COMP 1,500 1,600 2,000 2,200 2,471 2,736 2557110 69600 PARS OPEB CHARGES 1,480 1,500 8,144 7,100 7,312 7,531 2557110 69650 PARS PENSION CHARGES 2,425 7,586 5,094 - - - 85,656 77,058 122,874 128,191 126,124 131,552
6,810 47,382 (135,727) (195,626) - -
79,040 31,657 85,850 (49,878) (245,504) (245,504)
85,850 79,040 (49,878) (245,504) (245,504) (245,504)
263 45100 INTEREST - LAIF 419 7,208 16,782 - 42,120 43,384 263 45110 INTEREST - CHANDLER 9,762 10,297 15,378 6,300 - 263 45300 GAIN/LOSS ON FMV OF ASSET (35,908) (10,180) 29,154 - - 263 47100 IN LIEU HOUSING FEES 767,678 - - - - -
263 48500 MISCELLANEOUS REVENUE - - 6,188 - -
7,325 741,951 67,502 6,300 42,120 43,384
2635580 PROFESSIONAL SERVICES 737 852 808 10,000 - -
737 808 852 10,000 - -
6,473 741,214 66,695 (3,700) 42,120 43,384
1,388,378 647,164 1,394,850 1,461,545 1,457,845 1,499,965 1,394,850 1,388,378 1,461,545 1,457,845 1,499,965 1,543,349 270 45100 INTEREST - LAIF 136 - 7,927 - 23,021 23,712
270 45110 INTEREST - CHANDLER 3,982 - 7,240 - -
270 45300 GAIN/LOSS ON FMV OF ASSET (8,896) 8,896 (3,926) - - 270 46500 CSA 17 CONTRACT REVENUE 67,968 34,894 114,894 70,000 85,000 88,200 270 46600 FEDERAL GRANTS 10,772 - 3,227 - -
270 46710 FIRE REV FM OTHER AGENCES 370,858 252,040 142,248 150,000 155,000 160,000 270 48500 MISC. REVENUES 100 - - - - -
270 48920 REIMBURSED COSTS 587 - 17,898 3,112 - -
295,830 445,507 289,508 223,112 263,021 271,912
2706120 61030 OVERTIME 187,061 147,142 130,966 207,800 200,000 200,000 2706120 62050 RETIREMENT 12 4 17 10,050 50 50
2706120 62100 MEDICARE 2,035 1,842 1,755 3,400 2,900 2,900 2706120 62450 LIFE INSURANCE - - 0 250 125 125
2706120 63150 TRAVEL-MEETINGS 15,160 2,380 - 5,200 - -
2706120 63200 TRAINING 1,400 - 2,207 4,000 - -
2706120 63400 CLOTHING - - - - 45,200 49,700
2706120 64190 MINOR EQUIPMENT 11,685 3,855 21,538 46,235 - - 2706120 64200 SPECIAL DEPT SUPPLIES 8,585 24,749 12,025 18,498 - - 2706120 65230 COMMUNICATIONS 1,406 1,368 1,770 1,500 - - 2706120 65300 PROFESSIONAL SERVICES 1,735 7,025 10,865 25,000 - - 2706120 65310 MAINTENANCE OF EQUIPMENT - - - 802 - -
2706120 66400 EQUIPMENT - - 6,576 2,500 118,500 123,300 2706120 66500 VEHICLES - - - 60,000 - -
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
PUBLIC SAFETY SPECIAL REV FUND TOTAL REVENUES
HOUSING FUND TOTAL REVENUES
HOUSING FUND TOTAL EXPENDITURES
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
CAMP PROGRAM TOTAL EXPENDITURES
29 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
2706120 69600 PARS OPEB CHARGES - - 3 - - -
2706120 69650 PARS PENSION CHARGES - - 18 - - -
2706170 61010 REGULAR SALARIES 1,473 - - - - -
2706170 61020 PART-TIME & TEMPS 789 - - 500 - -
2706170 61030 OVERTIME 814 - - 900 - -
2706170 62050 RETIREMENT 263 - - 15 - -
2706170 62100 MEDICARE 41 - - 20 - -
2706170 62110 SOCIAL SECURITY 33 - - 34 - -
2706170 62440 LT DISABILITY INSURANCE - - - 2 - -
2706170 62450 LIFE INSURANCE - - - 1 - -
2706170 64190 MINOR EQUIPMENT 366 96 - - - -
2706170 64200 SPECIAL DEPT SUPPLIES 2,152 2,737 411 1,103 - - 191,199 235,010 188,153 387,810 366,775 376,075
104,631 210,498 101,355 (164,698) (103,754) (104,163)
606,568 396,070 711,199 647,856 812,554 544,102
711,199 606,568 812,554 647,856 544,102 439,939
PUBLIC SAFETY SPECIAL REV FUND TOTAL EXPENDITURES
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
30 DEBT SERVICE
31 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
320 49100 TRANSFERS IN 70,400 70,400 70,375 70,375 70,374 70,374 70,400 70,400 70,375 70,375 70,374 70,374
3207220 67900 CAPITAL LEASE - PRINCIPLE 56,831 58,808 60,855 62,973 65,163 67,431 3207220 67950 CAPITAL LEASE - INTEREST 13,543 11,566 9,520 7,402 5,211 2,943 70,374 70,374 70,374 70,375 70,374 70,374
26 26 1 - - -
24,888 24,862 24,914 24,915 24,915 24,915
24,914 24,888 24,915 24,915 24,915 24,915
CAPITAL LEASE FUND TOTAL EXPENDITURES
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
CAPITAL LEASE FUND TOTAL REVENUES
32 CAPITAL )81'6
33 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
450 42110 TRANSIENT OCCUPANCY TAX 216,986 236,590 236,940 224,310 246,153 261,538 450 42210 SHORT TERM VAC RENTAL TOT 179,194 210,215 206,708 166,566 223,063 234,216 450 45100 INTEREST - LAIF 316 5,983 12,311 - 34,540 35,576 450 45110 INTEREST - CHANDLER 7,849 9,037 11,120 8,400 2,170 2,235 450 45300 GAIN/LOSS ON FMV OF ASSET (34,929) (10,303) 26,954 - - - 450 46800 STATE GRANTS - 7,719,792 - - - -
450 46900 MISCELLANEOUS - INTERGOV - 746,151 - - - -
450 48920 REIMBURSED COSTS - - 14,120 - - -
8,917,465 369,416 508,152 399,276 505,926 533,565
4505300 65700 OTHER CHARGES - - - - 52 54
4506190 65300 PROFESSIONAL SERVICES 148,477 147,603 143,405 190,000 202,476 202,476 4506190 65301 Professional Services-CIP - 18,858 28,893 - 34,000 34,000 4506190 65350 COMMUNITY TV PRODUCTION - - 10,800 - 11,000 11,000 4506190 65700 OTHER CHARGES - - 2,734 - --
4506510 65300 PROFESSIONAL SERVICES 19,354 8,831,602 27,582 - -- 4506510 65301 Professional Services-CIP - 14,273 - - - - 4506510 66610 CONSTRUCTION - - - 190,000 - -
9,012,335 167,831 213,414 380,000 247,528 247,530
(94,870) 201,585 294,738 19,276 258,398 286,035
1,188,648 987,063 1,093,778 1,388,516 1,407,792 1,666,190 1,093,778 1,188,648 1,388,516 1,407,792 1,666,190 1,952,225 453 45100 INTEREST - LAIF 104 2,509 7,135 - 8,706 8,967 453 45110 INTEREST - CHANDLER 2,862 3,349 6,593 840 6,509 6,704 453 45300 GAIN/LOSS ON FMV OF ASSET (6,716) (5,307) 8,489 - - - 453 47420 PARK DVLPMNT IMPACT(PDIF) 241,617 190,101 78,562 50,000 70,000 75,000 190,652 237,867 100,779 50,840 85,215 90,671
4535300 65700 OTHER CHARGES - - - - 156 161
4536510 65300 PROFESSIONAL SERVICES - 271 342 - - -
4536510 66600 DESIGN - - - - 50,000 -
4536510 66610 CONSTRUCTION - - - 350,000 200,000 50,000 271 342 350,000 - 250,156 50,161
190,382 237,867 100,437 (299,160) (164,941) 40,510
361,277 123,410 551,658 652,095 352,935 187,994
551,658 361,277 652,095 352,935 187,994 228,504
454 45100 INTEREST - LAIF 456 9,624 22,578 - 56,577 58,274 454 45110 INTEREST - CHANDLER 10,436 13,629 20,692 6,300 - - 454 45300 GAIN/LOSS ON FMV OF ASSET (36,037) (20,801) 38,372 - - - 454 47410 TRANSPORTATION IMPCT(TIF) 1,055,726 264,997 7,662 250,000 122,000 125,000 267,450 1,030,582 89,303 256,300 178,577 183,274
4546510 65300 PROFESSIONAL SERVICES 781 1,126 1,087 - - - 4546510 66610 CONSTRUCTION - - - 1,400,000 - -
781 1,126 1,087 1,400,000 - -
266,323 1,029,800 88,217 (1,143,700) 178,577 183,274
1,608,645 578,845 1,874,969 1, 819,485 963,185 998,062
1,874,969 1,608,645 1,963,185 819,485 998,062 1,181,336 455 45100 INTEREST - LAIF 24 1,216 3,328 - 8,412 8,665
455 45110 INTEREST - CHANDLER 530 1,514 3,055 - --
455 45300 GAIN/LOSS ON FMV OF ASSET (1,348) (3,991) 3,688 - -- 455 47430 PUBLIC USE IMPACT(PUFIF) 87,257 176,415 7,270 5,000 7,500 8,000 175,154 86,463 17,341 5,000 15,912 16,665
4556510 65300 PROFESSIONAL SERVICES - 119 160 - - -
4556510 66600 DESIGN - -- - 75,000 -
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
TRANSP IMPACT FEE (TIF) TOTAL REVENUES
TRANSP IMPACT FEE (TIF) TOTAL EXPENDITURES
PUBLIC USE FACILITIES IMPACT(PUFIF) TOTAL REVENUES
Projected Ending Fund Balance (6/30)
SAND REPLNSHMNT/RETENT TOTAL REVENUES
SAND REPLNSHMNT/RETENT TOTAL EXPENDITURES
PARK DVLPMNT IMPACT(PDIF) TOTAL REVENUES
PARK DVLPMNT IMPACT(PDIF) TOTAL EXPENDITURES
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
34 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
4556510 68100 TRANSFERS OUT - - - 223,704 - -
119 - 160 223,704 75,000 -
175,034 86,463 17,181 (218,704) (59,088) 16,665
99,688 13,224 274,722 291,903 73,199 14,111
274,722 99,688 291,903 73,199 14,111 30,776
456 45100 INTEREST - LAIF - - - - 6,941 7,149
456 47440 SAND MITIGATION IMPACT FEE - - - 300,221 - -
- - - 300,221 6,941 7,149
- - - 300,221 6,941 7,149
- - - - 300,221 307,162
- - - 300,221 307,162 314,311
457 45100 INTEREST - LAIF - - - - 18,405 18,957
457 47450 PUBLIC RECREATION IMPACT FEE - - - 696,934 - - - - - 696,934 18,405 18,957
4576510 66600 DESIGN - - - - 150,000 225,000
- - - - 225,000 150,000
- - - 696,934 (206,595) (131,043)
- - - - 696,934 490,339
- - - 696,934 490,339 359,296
459 45100 INTEREST - LAIF 496 - - - - -
459 45110 INTEREST - CHANDLER 12,242 - - - 136,059 140,141 459 45300 GAIN/LOSS ON FMV OF ASSET (57,920) (31,030) - - - - 459 48210 DONATIONS - SPEC PROJECTS - - 350 - - -
459 48500 MISCELLANEOUS REVENUE - - 2,238 - - -
459 49100 TRANSFERS IN 1,181,640 2,841,916 4,050,000 660,000 - - 2,810,886 1,136,458 4,052,588 660,000 136,059 140,141
4595300 65700 OTHER CHARGES - - - - 3,265 3,363
4595450 64190 MINOR EQUIPMENT - - 18,607 10,404 -
4595450 66400 EQUIPMENT (OVER $5K) - - 10,005 60,000 -
4595550 65301 Professional Services-CIP 19,362 20,572 2,695 639 - 4596190 65300 PROFESSIONAL SERVICES 1,175 - - - - -
4596510 65220 ADVERTISING - 428 786 600 -
4596510 65300 PROFESSIONAL SERVICES - 8,032 1,720 558,780 - 4596510 65700 OTHER CHARGES - - - 720 -
4596510 66400 EQUIPMENT - - 116,585 232,000 -
4596510 66600 DESIGN 49,342 122,192 81,617 198,327 -
4596510 66610 CONSTRUCTION 394,260 959,485 1,310,585 4,873,491 - 4596520 65301 PROFESSIONAL SERVICES-CIP - 36,119 31,998 131,883 100,000 100,000 4596520 66610 CONSTRUCTION - - - - 330,000 300,000
1,146,828 464,139 1,572,541 6,068,901 433,265 403,363
1,664,058 672,320 2,480,047 (5,408,901) (297,206) (263,222) 2,325,325 1,653,005 3,989,383 6,469,430 1,060,529 763,323 3,989,383 2,325,325 6,469,430 1,060,529 763,323 500,101 472 49100 TRANSFERS IN - 42,000 - - - -
42,000 - - - - -
4728520 65300 PROFESSIONAL SERVICES - 5,875 8,995 17,130 - - 5,875 - 8,995 17,130 - -
36,125 - (8,995) (17,130) - -
- - 36,125 27,130 10,000 10,000
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
PACIFIC UNDERGROUNDING CIP TOTAL REVENUES
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
PUBLIC RECREATION IMPACT (PRIF) TOTAL REVENUES
PUBLIC RECREATION IMPACT (PRIF) TOTAL EXPENDITURES
MISC. CAPITAL PROJECTS TOTAL REVENUES
MISC. CAPITAL PROJECTS TOTAL EXPENDITURES
PACIFIC UNDERGROUNDING CIP TOTAL EXPENDITURES
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
PUBLIC USE FACILITIES IMPACT(PUFIF) TOTAL EXPENDITURES
SAND MITIGATION IMPACT (SMIF) TOTAL REVENUES
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
35 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
36,125 - 27,130 10,000 10,000 10,000
4738530 65300 PROFESSIONAL SERVICES - (16,644) - - - -
(16,644) - - - - -
16,644 - - - - -
56,636 56,636 73,280 73,280 73,280 73,280
73,280 56,636 73,280 73,280 73,280 73,280
476 48920 REIMBURSED COSTS - - 69,226 - - -
- - 69,226 - - -
4768560 68000 TRANSFERS OUT - - 33,703 - - -
- - 33,703 - - -
- - 35,523 - - -
(35,523) (35,523) (35,523) - - -
(35,523) (35,523) - - - -
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
MARSOLAN UNDRGROUNDING CIP TOTAL EXPENDITURES
SO SOLANA SEWER DISTRICT TOTAL EXPENDITURES
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
SO SOLANA SEWER DISTRICT TOTAL REVENUES
36 6$1,7$7,21 FUND
37 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
509 45100 INTEREST - LAIF 3,673 60,254 138,297 - 203,112 209,205 509 45110 INTEREST - CHANDLER 85,238 83,706 127,206 144,900 65,085 67,038 509 45150 INTEREST - OTHER (57,103) 46,300 35,368 23,785 - - 509 45160 INTEREST - PROPERTY TAX 2,684 8,075 13,886 - - - 509 45300 GAIN/LOSS ON FMV OF ASSET (369,845) (53,371) 234,665 - - - 509 47810 SEWER SERVICE CHARGES 5,604,878 5,660,525 5,598,907 5,550,000 6,184,205 6,836,639 509 47850 SEWER CONNECTION FUT CAP 106,163 93,285 67,308 60,000 65,000 65,000 509 47860 SEWER CONNECTION OCEAN 57,227 50,285 38,273 30,000 40,000 40,000 509 47870 SEWER CONN EXIST FACILITI 48,560 42,670 32,570 25,000 30,000 30,000 509 48500 MISCELLANEOUS REVENUE - (3,600) - - - -
509 48700 REIMBURSEMENT AGREEMENTS 365,344 115,014 74,033 113,000 115,000 115,000 509 48880 EQUITY IN EARNINGS OF JPA 161,633 (590,856) (859,390) - - - 5,512,286 6,008,451 5,501,122 5,946,685 6,702,402 7,362,882 5095300 65700 OTHER CHARGES - - - - 1,562 1,609
5096510 66610 CONSTRUCTION 669,803 115,310 268,336 949,496 300,000 300,000 5097700 61010 REGULAR SALARIES 430,510 487,511 532,697 584,502 678,613 707,230 5097700 61020 PART-TIME & TEMPS - 29,003 900 3,913 3,885 4,196 5097700 61030 OVERTIME 5,831 4,185 6,167 2,800 2,472 2,472 5097700 61040 SPECIAL PAY 3,580 1,502 1,353 3,100 2,678 2,678 5097700 62050 RETIREMENT 39,815 43,055 53,343 66,105 73,150 82,905 5097700 62070 RETIREMENT-UAL PAYMENT 57,396 65,955 202,264 242,119 286,457 309,066 5097700 62100 MEDICARE 6,435 7,266 7,832 9,393 11,271 11,768 5097700 62110 SOCIAL SECURITY - 1,837 - 250 --
5097700 62200 HEALTH INSURANCE 51,840 50,617 55,982 80,085 89,646 95,025 5097700 62440 LT DISABILITY INSURANCE 1,782 1,808 1,538 3,311 3,952 4,123 5097700 62450 LIFE INSURANCE 1,180 1,214 1,165 1,623 1,917 2,000 5097700 62550 2% DEFERRED COMP 457 18,657 15,317 14,637 16,278 16,819 16,950 5097700 62710 GASB 75 OPEB (5,201) (30,855) 601,193 - - - 5097700 62720 GASB 68 PENSION 106,065 231,113 554,184 - - - 5097700 62800 AUTO ALLOWANCE 4,616 4,197 4,915 4,701 7,268 7,268 5097700 63100 INSURANCE PREMIUMS 62,816 71,955 85,796 81,866 82,500 92,500 5097700 63150 TRAVEL-MEETINGS - 400 710 2,500 2,500 2,500 5097700 63200 TRAINING - - - 1,000 1,000 1,000
5097700 63300 MEMBERSHIPS/DUE 575 440 377 1,000 1,800 1,800 5097700 63400 CLOTHING 491 500 500 500 500 500
5097700 64180 BOOKS/SUB/PRINT 347 - 125 200 200 200
5097700 64190 MINOR EQUIPMENT - - - - 3,000 -
5097700 64200 SPECIAL DEPT SUPPLIES 1,129 1,778 679 900 1,000 1,000 5097700 64270 VEHICLE OPERATING SUPPLIE 2,067 2,313 2,446 2,500 2,600 2,675 5097700 64280 VEHICLE MAINTENANCE 1,232 - 696 2,000 2,000 2,000 5097700 65220 ADVERTISING - - - 490 100 100
5097700 65230 COMMUNICATIONS 298 377 391 500 500 500
5097700 65250 RENTS/LEASES - - - 600 600 600
5097700 65260 MAINT OF BUILDING/GROUNDS - - - 500 500 500 5097700 65270 UTILITIES - WATER 9,159 9,122 9,342 10,000 10,200 11,200 5097700 65290 MILEAGE 8 - 39 200 200 200
5097700 65300 PROFESSIONAL SERVICES 2,459,338 2,360,651 2,528,010 2,839,851 2,709,965 3,012,796 5097700 65400 DAMAGE CLAIMS - - - 3,446 - -
5097700 65600 DEPRECIATION 525,060 554,480 560,246 - - - 5097700 65800 ADMINISTRATIVE CHARGES 311,000 315,600 766,508 471,158 319,309 328,889 5097700 66300 IMPROVEMENTS (738,352) (591,018) 23,785 630,579 950,000 1,200,000 5097700 66650 GASB 34 ADJUSTMENTS (669,803) (115,310) (205,516) - - - 5097700 67100 PRINCIPAL RETIREMENT (1) - - 585,000 607,500 630,000 5097700 67200 INTEREST 640,811 623,682 603,055 588,300 565,644 542,070 5097700 67300 BOND DISCOUNT 2,479 2,479 2,479 - - -
5097700 67550 BOND REFUNDING COST AMORT (0) - ----
5097700 67600 BOND PREMIUM (28,034) (28,034) - - - (28,034) 5097700 67650 INVESTMENT PREMIUM (5,100) - - - - -
5097700 69100 INTRNL CHRGS - CLAIMS 87,500 68,500 156,800 194,900 236,879 258,490 5097700 69200 INTRNL CHRGS - WRKRS COMP 13,500 14,300 28,500 30,800 25,909 29,008 5097700 69600 PARS OPEB CHARGES 23,740 24,040 125,174 109,700 115,874 119,350 5097700 69650 PARS PENSION CHARGES 7,276 83,458 58,660 - - - 4,428,749 4,099,845 7,027,273 7,396,280 7,249,856 7,785,168 1,083,538 1,908,607 (1,526,151) (1,449,595) (547,454) (422,286) 50,319,500 48,410,893 51,403,038 49,876,887 48,427,292 47,879,838 51,403,038 50,319,500 49,876,887 48,427,292 47,879,838 47,457,552
SANITATION FUND TOTAL REVENUES
SANITATION FUND TOTAL EXPENDITURES
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
38 68&&(6625$*(1&<
39 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
652 41150 SA PROPERTY TAX ALLOC 273,225 281,203 267,465 303,513 255,400 263,000 652 45100 INTEREST - LAIF - 171 - - - -
652 45170 INTEREST - RDA - - 692 - - -
281,374 273,225 268,157 303,513 255,400 263,000
6527810 61010 REGULAR SALARIES 2,675 14,711 20,635 19,877 22,335 23,019 6527810 61020 PART-TIME & TEMPS - 4,571 - - - -
6527810 61030 OVERTIME 189 105 228 - - -
6527810 61040 SPECIAL PAY 4 - - - - -
6527810 62050 RETIREMENT 1,366 1,078 1,625 2,175 2,102 2,562 6527810 62070 RETIREMENT-UAL PAYMENT 3,275 3,750 7,418 8,880 10,505 11,335 6527810 62100 MEDICARE (1,017) 284 295 322 360 372
6527810 62110 SOCIAL SECURITY - 286 - - - -
6527810 62200 HEALTH INSURANCE (584) 1,154 1,437 2,320 2,495 2,644 6527810 62440 LT DISABILITY INSURANCE (170) 49 54 116 129 133 6527810 62450 LIFE INSURANCE (1,845) 33 43 56 63 65
6527810 62550 2% DEFERRED COMP 457 946 717 645 720 720 720 6527810 62800 AUTO ALLOWANCE 381 179 269 273 417 417
6527810 65300 PROFESSIONAL SERVICES 2,560 2,611 2,100 5,000 6,000 6,000 6527810 65800 ADMINISTRATIVE CHARGES 1,800 1,800 4,372 4,586 13,249 13,646 6527810 67100 PRINCIPAL RETIREMENT - - - 138,200 142,700 147,700 6527810 67200 INTEREST - - 34,203 62,779 58,098 53,263
6527810 69100 INTRNL CHRGS - CLAIMS 700 700 1,400 1,700 2,115 2,308 6527810 69200 INTRNL CHRGS - WRKRS COMP 800 800 1,000 1,100 841 931 6527810 69600 PARS OPEB CHARGES 1,355 1,375 4,431 4,000 4,151 4,275 6527810 69650 PARS PENSION CHARGES 1,940 3,035 1,786 2,500 2,000 2,000 6527820 65300 PROFESSIONAL SERVICES 19,006 (5,600) 5,875 50,000 17,200 17,200 6527820 67200 INTEREST 75,558 71,316 32,365 - - -
102,955 108,938 120, 304,604 183 285,480 288,590
178,420 164,287 147,974 (1,091) (30,080) (25,590)
(2,155,765) (2,320,052) (1,977,345) (1,829,371) (1,830,462) (1,860,542) (1,977,345) (2,155,765) (1,829,371) (1,830,462) (1,860,542) (1,886,132)
SUCCESSOR AGENCY TOTAL EXPENDITURES
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
SUCCESSOR AGENCY TOTAL REVENUES
40 $66(660(17',675,&76
'(%76(59,&(
41 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
671 42180 BENEFIT FEES 112,066 109,604 111,568 109,341 109,341 109,341 671 45100 INTEREST - LAIF 79 1,170 - - - -
671 45110 INTEREST - CHANDLER 2,260 1,564 - - - -
671 45160 INTEREST - PROPERTY TAX 56 165 289 - - -
671 45300 GAIN/LOSS ON FMV OF ASSET (7,456) (318) 5,630 - - - 112,186 107,005 117,487 109,341 109,341 109,341
6718510 65300 PROFESSIONAL SERVICES 3,829 5,557 3,727 7,215 9,500 9,500 6718510 65700 OTHER CHARGES (306) (411) (185) - - -
6718510 67100 PRINCIPAL RETIREMENT 45,000 - - 55,001 55,000 60,000 6718510 67200 INTEREST 54,597 52,250 45,808 47,125 44,375 41,500 57,396 103,121 49,350 109,341 108,875 111,000
54,790 3,884 68,137 - 466 (1,659)
(1,249,409) (1,725,314) (1,194,618) (709,340) (709,340) (708,874) 417,141 472,021
(1,194,618) (1,249,409) (709,340) (709,340) (708,874) (710,533) 672 42180 BENEFIT FEES 35,126 50,075 38,388 38,050 38,050 38,050 672 45100 INTEREST - LAIF 33 535 - - - -
672 45110 INTEREST - CHANDLER 966 713 - - - -
672 45160 INTEREST - PROPERTY TAX 18 61 101 - - -
672 45300 GAIN/LOSS ON FMV OF ASSET (2,412) (342) 2,564 - - 51,043 33,730 41,052 38,050 38,050 38,050
6728520 65300 PROFESSIONAL SERVICES 2,114 2,872 2,067 2,300 2,800 2,800 6728520 65700 OTHER CHARGES (76) (186) 3 - - -
6728520 67100 PRINCIPAL RETIREMENT 15,000 - - 20,000 20,000 20,000 6728520 67200 INTEREST 18,366 17,625 16,733 15,750 14,750 13,750 20,311 35,404 18,803 38,050 37,550 36,550
30,732 (1,674) 22,249 - 500 1,500
(644,563) (282,890) (613,832) (207,684) (207,684) (207,184) 383,898 (360,000)
(613,832) (644,563) (207,684) (207,684) (207,184) (205,684) 673 42180 BENEFIT FEES 34,297 32,813 32,146 32,973 32,973 32,973 673 45100 INTEREST - LAIF 27 373 - - - -
673 45110 INTEREST - CHANDLER 801 503 - - - -
673 45160 INTEREST - PROPERTY TAX 18 53 93 - - -
673 45300 GAIN/LOSS ON FMV OF ASSET (1,958) 11 1,814 - - - 33,753 33,185 34,053 32,973 32,973 32,973
6738530 65300 PROFESSIONAL SERVICES 1,991 1,995 1,953 2,809 3,300 3,300 6738530 65700 OTHER CHARGES (149) (79) (246) 3 5 5
6738530 67100 PRINCIPAL RETIREMENT 10,000 - - 15,721 15,000 15,000 6738530 67200 INTEREST 18,375 17,738 17,100 16,440 15,630 14,820 19,653 30,218 18,807 34,973 33,935 33,125
14,100 2,967 15,246 (2,000) (962) (152)
(208,160) (211,127) (217,259) (202,013) (204,013) (204,975) (23,199)
(217,259) (208,160) (202,013) (204,013) (204,975) (205,127) 676 42180 BENEFIT FEES 40,890 42,010 37,944 39,110 39,000 39,000 676 45100 INTEREST - LAIF 20 292 - - - -
676 45110 INTEREST - CHANDLER 517 378 - - - -
676 45160 INTEREST - PROPERTY TAX 21 65 109 - 100 100
676 45300 GAIN/LOSS ON FMV OF ASSET (1,647) (35) 1,349 - - - 676 49100 TRANSFERS IN - - 33,703 - - -
42,710 39,802 73,105 39,110 39,100 39,100
6768560 65300 PROFESSIONAL SERVICES 34 30 - - -
6768560 65700 OTHER CHARGES 1,383 1,204 1,514 2,232 2,500 2,800 6768560 67100 PRINCIPAL RETIREMENT 15,000 - - 20,000 20,000 20,000 6768560 67200 INTEREST 19,669 18,820 17,850 16,878 15,903 14,925 20,054 36,086 19,364 39,110 38,403 37,725
22,656 3,715 53,741 - 698 1,375
(334,148) (322,864) (311,492) (257,752) (257,752) (257,054) (15,000)
(311,492) (334,148) (257,752) (257,752) (257,054) (255,679) Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
*GL adjustments*
Projected Ending Fund Balance (6/30)
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
*GL adjustments*
Revenues over/(under) Expenditures
SO SOLANA SEWER DISTRICT DEBT SVC TOTAL EXPENDITURES
PACIFIC UNDERGROUNDING DEBT SVC TOTAL REVENUES
PACIFIC UNDERGROUNDING DEBT SVC TOTAL EXPENDITURES
MARSOLAN UNDERGROUNDING DEBT SVC TOTAL REVENUES
MARSOLAN UNDERGROUNDING DEBT SVC TOTAL EXPENDITURES
SO SOLANA SEWER DISTRICT DEBT SVC TOTAL REVENUES
Beginning Fund Balance (7/1)
Projected Ending Fund Balance (6/30)
*GL adjustments*
Revenues over/(under) Expenditures
Beginning Fund Balance (7/1)
*GL adjustments*
Projected Ending Fund Balance (6/30)
BARBARA UNDERGROUNDING DEBT SVC TOTAL REVENUES
BARBARA UNDERGROUNDING DEBT SVC TOTAL EXPENDITURES
42 *5$1'727$/6
43 CITY OF SOLANA BEACH
FY 2026 FY 2027 DRAFT BUDGET
ORG OBJ DESCRIPTION 2022
ACTUALS
2023
ACTUALS
2024
ACTUALS
2025
REVISED 2026 DRAFT 2027 DRAFT
55,413,701 41,467,933 53,992,697 48,026,271 47,871,843 50,035,698 47,506,632 32,936,871 46,033,172 63,365,029 45,980,588 50,224,190 7,907,069 8,531,062 7,959,525 (15,338,758) 1,891,254 (188,492) 89,791,723 81,907,853 98,552,288 82,913,310 84,797,623 84,601,982
GRAND TOTAL - EXPENDITURES
Revenues over/(under) Expenditures
Projected Ending Fund Balance (6/30)
GRAND TOTAL - REVENUES
44 Project Description Total Budget Measure S Fund (110) Facilities Replacement Fund (140) Gas Tax Fund (202) Transnet Funds (225/228) CDBG Grants Fund (240) SB1 Fund (247) Coastal Business/V isitors (250) PDIF (453) PUFIF (455) PRIF (457) Misc CIP (459) Sanitation Fund (509) Street, Traffic, & Storm Drain Projects
ADA Pedestrian Ramps 50,000 50,000
Annual Pavement Management Program 1,100,000 390,000 200,000 210,000 300,000 Misc. Traffic Calming Projects 50,000 50,000Storm Drain Improvements 500,000 500,000Pavement Condition Assessment Report 40,000 40,000Rosa Street Ped Bridge Repairs 125,000 125,000Cliff Street Ped Bridge Repairs 200,000 200,000Hwy 101 Tree Grate Replacements 25,000 25,000La Colonia Park Interim Improvements at Vacant Lots (Design & Construction) 250,000 250,000 Glenmont Pocket Park 75,000 75,000
Highway 101 Pedestrian Crossing/CRT Extension (Design) 75,000 75,000 Highway 101 Pedestrian Crossing/CRT Extension (Construction) 150,000 150,000 Total $ 1,215,000 2,640,000 $ - $ 290,000 $ 210,000 $ 50,000 $ 300,000 $ 25,000 $ 250,000 $ 75,000 $ 225,000 $ - $ - $ City Facilities Projects
City Hall AC Units 30,000 30,000Fire Station Deferred Maint (Kitchen) 50,000 50,000Fire Station AC Units 25,000 25,000Fire Station Deferred Maint (Living Room Cabinets) 50,000 50,000Fire Station Deferred Maint (EOC Cabinets) 40,000 40,000Marine Safety Building, Design 400,000 400,000Marine Safety Building, Construction 500,000 500,000La Colonia Community Center (AC Unit/Pelican HVAC System) 21,000 21,000Fletcher Cove Concrete Repair 140,000 140,000La Colonia echo/noise control 30,000 30,000 Total 1,286,000 $ 1,040,000 $ 246,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Other Projects -
Climate Action Plan - Microtransit electric shuttle 100,000 100,000 Climate Action Plan - Electric Vehicle charging infrastructure 230,000 230,000 Total $ - 330,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 330,000 $ - $ Sanitation Projects
Sanitary Sewer Pipeline Rehabilitation 300,000 300,000
Total $ - 300,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 300,000 $ GRAND TOTAL 4,556,000 $ 2,255,000 $ 246,000 $ 290,000 $ 210,000 $ 50,000 $ 300,000 $ 25,000 $ 250,000 $ 75,000 $ 225,000 $ 330,000 $ 300,000 $
CITY OF SOLANA BEACH
CAPITAL IMPROVEMENT PLAN
FY 2026
Project Description Total Budget Measure S Fund (110) Facilities Replacement Fund (140) Gas Tax Fund (202) Transnet Funds (225/228) CDBG Grants Fund (240) Federal Grants Fund (246) SB1 Fund (247) Coastal Business/V isitors (250) PDIF (453) PRIF (457) Misc CIP (459) Sanitation Fund (509) Street, Traffic, & Storm Drain Projects
ADA Pedestrian Ramps 50,000 - 50,000
Annual Pavement Management Program 1,100,000 390,000 200,000 210,000 300,000 -Misc. Traffic Calming Projects 25,000 25,000Storm Drain Improvements 500,000 500,000Traffic Signal Upgrades Phase 2 230,000 230,000Lomas Santa Fe (Levin's Office award 2023) 850,000 850,000Hwy 101 Tree Grate Replacements 25,000 25,000 La Colonia Park Interim Park Improvements at Vacant Lots (Construction) 50,000 50,000 Highway 101 Pedestrian Crossing/CRT Extension (Construction) 150,000 150,000 Total 2,980,000 $ 890,000 $ - $ 455,000 $ 210,000 $ 50,000 $ 850,000 $ 300,000 $ 25,000 $ 50,000 $ 150,000 $ - $ - $ City Facilities Projects
City Hall (AC units) 30,000 30,000Fire Station AC Units 25,000 25,000Fire Station Exterior Paint 80,000 80,000Marine Safety Building, Design 300,000 300,000Marine Safety Building, Construction 500,000 500,000La Colonia Community Center (AC Unit) 15,000 15,000La Colonia Park Building and Courtyard Improvements 500,000 500,000 Total 1,450,000 $ 1,300,000 $ 150,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Other Projects -
Climate Action Plan - Microtransit electric shuttle 100,000 100,000 Climate Action Plan - Electric Vehicle charging infrastructure 200,000 200,000 Total $ - 300,000 $ - $ - $ - $ - $ - $ - $ - $ - $ 300,000 $ - $ Sanitation Projects
Sanitary Sewer Pipeline Rehabilitation 300,000 300,000
Total $ - 300,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 300,000 $ GRAND TOTAL 5,030,000 $ 2,190,000 $ 150,000 $ 455,000 $ 210,000 $ 50,000 $ 850,000 $ 300,000 $ 25,000 $ 50,000 $ 150,000 $ 300,000 $ 300,000 $
CITY OF SOLANA BEACH
CAPITAL IMPROVEMENT PLAN
FY 2027
Street, Traffic, & Storm Drain Projects
ADA Pedestrian Ramps 50,000 50,000 50,000 50,000 50,000 250,000 Annual Pavement Management Program 1,100,000 1,100,000 1,100,000 1,100,000 1,100,000 5,500,000 Misc. Traffic Calming Projects 50,000 25,000 25,000 25,000 25,000 150,000 Storm Drain Improvements 500,000 500,000 500,000 500,000 500,000 2,500,000 Pavement Condition Assessment Report 40,000 40,000
Rosa Street Ped Bridge Repairs 125,000 125,000
Cliff Street Ped Bridge Repairs 200,000 200,000
Hwy 101 Tree Grate Replacements 25,000 25,000 25,000 25,000 25,000 125,000 La Colonia Park Interim Improvements at Vacant Lots (Design & Construction) 250,000 250,000 Glenmont Pocket Park 75,000 75,000
Highway 101 Pedestrian Crossing/CRT Extension (Design) 75,000 75,000 Highway 101 Pedestrian Crossing/CRT Extension (Construction) 150,000 300,000 150,000 Traffic Signal Upgrades Phase 2 - 230,000 230,000 230,000 230,000 920,000 Lomas Santa Fe (Levin's Office award 2023) 850,000 850,000 La Colonia Park Interim Park Improvements at Vacant Lots (Construction) 50,000 50,000 Cliff Street Comprehensive Improvements/Drainage 800,000 800,000 Glenmont Pocket Park Construction 1,000,000 1,000,000
Total 2,980,000 2,640,000 3,730,000 1,930,000 1,930,000 13,210,000 City Facilities Projects
City Hall AC Units 30,000 30,000 30,000 30,000 30,000 150,000 Fire Station Deferred Maint (Kitchen) 50,000 50,000
Fire Station AC Units 25,000 50,000 25,000
Fire Station Deferred Maint (Living Room Cabinets) 50,000 50,000 Fire Station Deferred Maint (EOC Cabinets) 40,000 40,000 Marine Safety Building, Design 400,000 700,000 300,000
La Colonia Community Center (AC Unit/Pelican HVAC System) 21,000 21,000 Fletcher Cove Concrete Repair 140,000 140,000
Fire Station Exterior Paint 80,000 80,000
La Colonia Community Center (AC Unit) 15,000 15,000
City Hall (Deferred Maint) 25,000 25,000 25,000 75,000
Fire Station (Deferred Maint) 10,000 10,000 10,000 30,000 Marine Safety (Deferred Maint) 5,000 5,000 5,000 15,000 La Colonia echo/noise control 30,000 30,000
La Colonia Park Building and Courtyard Improvements 500,000 500,000 Marine Safety Building, Construction 500,000 500,000 500,000 500,000 500,000 2,500,000 Total 1,286,000 570,000 1,450,000 570,000 570,000 4,446,000 Other Projects
Climate Action Plan - Microtransit electric shuttle 100,000 100,000 100,000 100,000 100,000 500,000 Climate Action Plan - Electric Vehicle charging infrastructure 230,000 100,000 200,000 100,000 100,000 730,000 Total 330,000 200,000 300,000 200,000 200,000 1,230,000 Sanitation Projects
Sanitary Sewer Pipeline Rehabilitation 300,000 300,000 300,000 300,000 300,000 1,500,000 Total 300,000 300,000 300,000 300,000 300,000 1,500,000 GRAND TOTAL 4,556,000 4,800,000 5,030,000 3,000,000 3,000,000 20,386,000 20230
Forecast TOTAL
CITY OF SOLANA BEACH
SUMMARY OF CAPITAL IMPROVEMENT FUNDS
5 YEAR CAPITAL IMPROVEMENT FORECAST
FY 2026 - FY 2030
2026
Proposed
Budget
2027
Proposed
Budget
2028
Forecast
2029
Forecast