Vista City Council
March 8, 2022

ACTION:
____________________________
Clerk/Secretary
Department: Finance Item No: D1
Prepared by:

Matt McDonald, Finance Manager
Lori Ruiz, Senior Accountant Meeting Date: March 8, 2022 Approved by:

Mike Sylvia, Director
Patrick Johnson, City Manager Agenda Location: Discussion SUBJECT: FISCAL YEAR 2021/22 SECOND QUARTER FINANCIAL REPORT RECOMMENDATION:

1.Receive and file the Fiscal Year 2021/22 Second Quarter Financial Report.

2.Adopt City Council Resolution No. 2022- , amending the Operating Budget for Fiscal Years 2021/22 and 2022/23.

3.Adopt Buena Sanitation District Resolution No. 2022- , amending the Operating Budget for Fiscal Years 2021/22 and 2022/23.

4.Adopt City Council Resolution No. 2022- , amending the Citywide Classification and Compensation Index, and repealing the Provisions of Any Resolutions in Conflict herewith.

CORRELATION TO CITY COUNCIL GOALS: Fiscal Responsibility.

PRIOR ACTION: On December 14, 2021, received and filed the Fiscal Year 2021/22 First Quarter Financial Report; adopted City Council Resolution No. 2021-217, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2020/21 and 2021/22 (Vote: 5-0).

See Exhibit 13 for comprehensive list of prior actions.

STATEMENT ON THE SUBJECT: General Fund operating revenues and expenditures are within budgetary expectations as of December 31, 2021. Exhibit 3 provides budgetary and actual revenue information on General Fund revenues. As of December 31, 2021, the City has received 38.4 percent of the General Fund Total Resources (revenues plus other financing sources) projected for the fiscal year.

Revenues are below the 50-percent mark at this point in the fiscal year. This is common and expected for the second quarter and consistent with prior years, as sales tax has a two-month timing lag and other large revenue sources, such as property tax, vehicle license fee property tax compensation, and certain franchise tax revenues, are not received until later in the year. In addition, a number of revenue items received in July and August are related to prior year activity and are therefore, consistent with prior years, accrued back to the prior fiscal year.

AGENDA
REPORT

CITY COUNCIL

COMMUNITY DEVELOPMENT COMMISSION

SUCCESSOR AGENCY

BUENA SANITATION DISTRICT

JOINT POWERS FINANCING AUTHORITY
03/08/2022 D1 Page 1 of 39
Approved above recommendation, adopted the following: 1) City Council Resolution No. 2022-37; 2) Buena Sanitation District Resolution No. 2022-10; and 3) City Council Resolution No. 2022-38.

Vote: 5-0

MEETING DATE: March 8, 2022 PAGE 2
SUBJECT: FISCAL YEAR 2021/22 SECOND QUARTER FINANCIAL REPORT Exhibit 5 provides comparative information for General Fund expenditures. As of December 31, 2021, the City had expended 39.9 percent of the total amount appropriated in the General Fund for the fiscal year.

Expenditures are generally incurred as needs arise and therefore are not spent equally throughout the year. Being under the 50 percent level at this point in time does not mean that the total appropriations will not be spent by year-end; however, departments continually strive to end the year under budget while still providing all expected services. In addition, a number of invoices for payment that are received in July and August are related to prior year activity and are accrued back to the prior fiscal year.

The "snapshot in time" of the City's financial picture at December 31, 2021, reflects $37,451,317 in revenues received from external sources. For comparison purposes, this is $5.25 million higher when compared to last year's second quarter amount of$32,494,555 received during the height of COVID. This fiscal year's budgeted adjusted total resources (revenue plus other financing sources) estimated for the General Fund is $97,633,001. Of this, $37,451,317, or 38.4 percent has been received. Adjusted estimated budgeted General Fund appropriations are $107,012,128, with $42,700,999 or 39.9 percent expended. Exhibit 1 provides discussion on some of the financial and economic highlights as they pertain to the City.

Requested Budget Adjustments. Per prior City Council direction in November 2021, staff has reviewed revenue estimates at midyear from the original operating budget and recommends recognizing an additional $5,320,331 in General Fund revenues for FY 2021/22, including $1,433,297 in Proposition L Sales Tax that will be transferred to the Proposition L reserve.

Revenue estimates for the FY 2021/22 Operating Budget were developed in the spring of 2021. At that time the San Diego-area economy had partially recovered from the impacts of the COVID-19 pandemic and there was a high level of uncertainty around forecast estimates including those related to Transient Occupancy Tax (TOT) and Business License revenue. Restaurants and hotels, originally forecasted to take an extended amount of time to recover, have exceeded sales tax levels from pre-pandemic 2019 statewide. Other increases to Vista sales tax revenues include strong demand for vehicles and dramatic rebounds from multiple retailers. Staff reviewed the estimates for all General Fund revenue sources and based on year-to-date collections and revised estimates from consultants recommend the following revised revenue projections:

Original Recommended Proposed
Description Budget Increase Revised Budget Sales and Use Tax (excluding Prop L) $20,970,395 $2,554,559 $23,524,954 Proposition L Sales Tax 9,765,166 1,433,297 11,198,463 Real Property Transfer Tax 482,270 217,730 700,000 Transient Occupancy Tax 1,156,870 715,000 1,871,870 Business License 1,627,657 399,745 2,027,402 Based on City Council priorities and deferred facility maintenance needs, staff recommends the following appropriations listed in the table below, a detailed narrative provided in Exhibit 2:

Proposed
Description Appropriations
Prop L Revenue transfer to Reserve $1,433,297 Downtown Tree Lighting Project 28,000
Community Improvement Team 290,000
SDG&E Lighting Study 300,000
City-wide Scanning Services 50,000
Cityworks Review and Reim plementation 600,000 03/08/2022 D 1 Page 2 of 39

MEETING DATE: March 8, 2022 PAGE 3
SUBJECT: FISCAL YEAR 2021/22 SECOND QUARTER FINANCIAL REPORT IT Security, Business Continuity, Disaster Recovery 300,000 IT Redundant Internet 80,000
Civic Center Building Waterproofing 210,000
Senior Center AC Replacements 17,190
Backflow Device Replacements 16,266
HVAC System Upgrades 16,038
Caltrans Clean California Local Grant Match 389,779 Funding Director of Recreation & Community Services position 38,155 Paseo Santa Fe Pavers 46,980
Public Works Lay Down Yard Improvements 1,504,626 In addition, there are eight other budget adjustments requested at this time. These proposed appropriation adjustments will be offset by changes in estimated revenues, appropriation reductions in other accounts, or the use of existing fund balance or retained earnings. The adjustment requests for these items are summarized below with detailed narrative provided in Exhibit 2:

Net Adjustments
Description Revenue Appropriations
Use Oil Payment Program Grant (Stormwater Fund) $14,067 $14,067 PLHA Grant (General Fund) 635,530 635,530 CFD 92-1 Closeout (CFD 92-1 Fund) 10,000
CalPERS UAL Payment ($7,000,000 total)
(General Fund) 6,045,571
(Vista Sewer Fund) 591,746
(BSD Sewer Fund) 362,683
Section 115 Trust (Section 115 Trust Fund) 2,200,000 Civic Center Boiler System (General Fund) 56,340 Code Enforcement Officer Position (General Fund) 24,284 24,284 Cultural Arts AB5 Implementation General Fund 259,561 The budget adjustment Resolutions for these items are attached as Exhibit 9 and Exhibit 10.

Personnel Changes/Actions. There are two recommended personnel changes included in the second quarter financial report. The first proposed change will add a Code Enforcement Officer I position, responsible for parking enforcement citations, to the City's Code Enforcement Division. The second will reinstate the Director of Recreation & Community Services position from unfunded to funded. Exhibit 11 provides a narrative of the proposed change and Exhibit 12 is the authorizing Resolution and accompanying amended City-wide Classification and Compensation Index to implement the change.

Additionally, staff is requesting to appropriate $290,000 for the creation of a Community Improvement Team. The proposed Community Improvement Team would be responsible for addressing blight issues in the City, as well as illegal dumping on public and private properties, medians, public rights-of way, and identifying areas to beautify in the City. If this item is approved, staff will create the appropriate positions for City Council approval at a future meeting. The requested appropriation includes two team members, two vehicles, and cost of uniforms.

FISCAL IMPACT: After accounting for the recommended budget adjustments, General Fund revenues and expenditures are in-line with budgetary expectations at December 31, 2021. If approved, the Resolutions within this report will adjust the projected appropriations and revenues in specified accounts. 03/08/2022 D 1 Page 3 of 39

MEETING DATE: March 8, 2022 PAGE 4
SUBJECT: FISCAL YEAR 2021/22 SECOND QUARTER FINANCIAL REPORT EXHIBITS:

1. Second Quarter Financial Report Financial and Economic Highlights.

2. Second Quarter Financial Report Discussion on Recommended Budget Adjustments.

3. General Fund Revenue Summary, Three Months Ending December 31, 2021. This summary reflects General Fund revenues that were received during the second quarter. Included with this exhibit is a discussion of some of the more noteworthy items.

4. Revenue Graphs. Presents a graphic presentation of"Budget Target" vs. "Actual Revenues" for the two largest General Fund revenue sources. These revenues, sales tax and property tax, account for about 71 percent of total General Fund revenue received from outside sources. The "Budget Target" presented on each graph is derived by a trend analysis of the revenues received by the City in the prior three years. Comparing the "Actual Received" to the "Budget Target" reviews the reasonableness of the revenue estimate for this year.

5. General Fund Expenditure Summary, Three Months Ending December 31, 2021. Presents expenditures by operating budget unit for the General Fund. At this point, expenditures conform to the budgetary plan with no material areas of concern. It should be noted that the amounts shown in the "Expended As Of" column report expenditures only and do not include encumbrances. Some expenditures may tend to be slightly understated because of bills paid in October for goods and services received on or before December 31, 2021. This schedule shows expenditures paid and accrued as of the end of the fiscal year.

6. Reconciliation of Original Revenue Estimates and Appropriations to Amounts at December 31, 2021.

Presents a reconciliation between originally adopted budget amounts for both estimated revenues and appropriations to current budget amounts.

7. Enterprise Funds Combined Balance Sheet, December 31, 2021. Presents the balance sheet for the City's enterprise activities. The balance sheet is a "snapshot" of the assets, liabilities, and fund equity (assets minus liabilities) at a given moment in time. Generally, fund equity represents the total of revenues and contributions over expenses since the inception of the enterprise operation.

8. Enterprise Funds Combined Income Statement, Three Months Ending December 31, 2021. Presents the income statement for the City's enterprise activities. Whereas the balance sheet is a "snapshot" at a given point in time, the income statement can be thought of as a "movie" showing activity (revenue and expenses) over a given period of time. Generally, the changes in the balance sheet between two given dates flow through the income statement. Because the majority of sewer service charges are collected on the tax roll, no material cash amounts are received until December. When looking at the income statement for the enterprise activities, it should be kept in mind that depreciation is a non-cash expense. Depreciation recognizes the "cost" of using a fixed asset over its useful life. Most depreciation charges are not booked until the end of the fiscal year.

9. City Council Resolution No. 2022- , amending the Operating Budget for Fiscal Years 2021/22 and 2022/23

10. Buena Sanitation District Resolution No. 2022- amending the Operating Budget for Fiscal Years 2021/22 and 2022/23

11. Recommended Personnel Changes

12. City Council Resolution No. 2022- , amending the Citywide Classification and Compensation Index, and repealing the Provisions of Any Resolutions in Conflict herewith

13. Prior Actions
03/08/2022 D 1 Page 4 of 39

SECOND QUARTER FINANCIAL REPORT

FINANCIAL AND ECONOMIC HIGHLIGHTS
The purpose of the second quarter report is to present a financial and economic review of the City's fiscal status for the first six months of operations for the 2021/22 fiscal year.

Local Property Tax. According to the County of San Diego Assessors' Office, the City's total assessed valuation (both secured and unsecured) for the 2021/22 fiscal year is $13,493,563,155. The assessed valuation represents an increase of$581,551,782 or

4.5 percent as compared to the 2020/21 fiscal year assessed valuation figures. Budgetary estimates for the 2021/22 fiscal year for property tax revenues are $26,772,803.

Building Activity. Vista has no parcels on which to place large housing tracts, but several smaller in-fill projects are expected to be built over the next several years. The valuation of building permits issued in Vista (October 1, 2021 to December 31, 2021)for residential units totaled $2,370,580 for the second quarter ended December 31, 2021, as compared to $30,552,045 for the second quarter ended December 31, 2020.

The valuation of building permits issued for new non-residential buildings totaled $4,513,354 for the second quarter ended December 31, 2021, as compared to $7,841,591 for the second quarter ended December 31, 2020.

The valuation of all building and related permits totaled $10,652,260 for the second quarter ended December 31, 2021, as compared to $46,454,717 for the second quarter ended December 31, 2020.

General Fund fees and permits (building, engineering, and planning) generated by this activity totaled $1,707,260 for the second quarter ended December 31, 2021, as compared to $2,328,304 for the second quarter ended December 31, 2020. The decrease was primarily in building fees. Timing differences between assigning valuations and collecting fees can cause a difference when comparing revenue activity to valuation activity. Following is a chart showing the valuation of building permits issued by quarter for the last 20 quarters.

BUILDING PERMIT VALUATIONS
$70,000,000
$60,000,000
$50,000,000
�$40,000,000
J$30,000,000
$20,000,000
$10,000,000
$-
r� o ao w o w rn rn rn o 0 0 0

N N N N N N N N
� z a U Of z a U Of z a U Of z a U 0� z a U Q W W Q W W Q W W Q W W Q W W

QUARTER
Local Employment. The San Diego area economy has continued to recover from the record high unemployment rates the region shouldered during the worst of the COVID-19 pandemic in spring 2020. Preliminary unemployment in San Diego County as of December 2021 was 4.2 percent, 47.5 percent lower than the 8.1 percent rate as of December 2020.

As of December 2021, the City of Vista had a labor force of 44,327, with 42,330 employed, giving Vista an unemployment rate of 4.5 percent. In December 2020, the Vista unemployment rate was 8.3 percent.

EXHIBIT 1
03/08/2022 D 1 Page 5 of 39

Consumer Price Index. The consumer price index for the greater San Diego area showed an increase of 5.2 percent for calendar year 2021, as compared to an increase of

1.5 percent for calendar year 2020. Consumer price index information for the San Diego area is only released twice each year, June and December. For the second half of 2021, the rate increased at an annual rate of 6.3 percent.

Housing. Single Family Detached (SFD) median home prices in Vista zip codes increased

24.9 percent in December 2021 to $820,000 compared to $656,526 in December 2020.

Single Family Attached (SFA) median home prices in Vista zip codes increased 38.1 percent to $580,000 in December 2021 compared to $420,000 in December 2020.

Sales Tax. The City's share of retail sales tax is highly dependent on continuing employment and consumer confidence. These taxes, collected by local businesses for the second calendar quarter 2021, totaled $5,892,975. An amount of$5,147,307 was generated for the second calendar quarter 2020, representing a year over year increase of 14.5 percent. This increase was largely due to significantly increasing online sales transactions and the associated sales tax collection required, as a result of the Wayfair vs. South Dakota US Supreme Court decision. This decision mandated nearly all out-of-state online retailers to collect and remit sales taxes.

This information is presented to provide a comparison of actual taxable sales within the City, as compared to the same time period in the prior year for the purpose of providing an indicator as to the health of the local economy. Sales tax reporting information from the State has an approximate two-month timing lag and therefore, the most recent available information is as of the second quarter of calendar year 2021.

Because this amount is equal to one percent of the taxable retail sales, the $5,892,975 represents approximately $589,297,533 in taxable sales for the period covered. The following chart shows City sales tax collection each quarter for the past five years.

SALES TAX NET COLLECTIONS
$5,800,000
$5,600,000
$5,400,000
$5,200,000
$5,000,000
$4,800,000
$4,600,000
$4,400,000
$4,200,000
$4,000,000
$3,800,000
(D f� r W N CO CO 0 0 rn 0 O 0 0 O

N N N N N N N N
W Q W W Q W W Q W W Q D W W Q W W

QUARTER
Proposition "L"Sales Taxes. An annual amount of$1,205,021 of the additional '/2 cent sales tax, adopted by Proposition "L" in November 2007, is used to fund fire services. In addition, for FY 2021/22, $6,639,500 will fund debt service on the certificates of participation that were issued to fund the Community Projects.

Anticipated Proposition "L" revenues in the amount of$9,765,166 have been included in the FY 2021/22 operating budget to fund the fire and debt service costs of$7,859,521. The anticipated excess difference of$1,905,645 will be set-aside with existing Proposition "L" reserves that have been collected in previous years. Based on the timing of sales tax revenues, the FY 2021/22 as shown below includes only two months of Proposition "L" sales tax receipts. Comparatively, expenses are shown as only one month of the anticipated 03/08/2022 D 1 Page 6 of 39

expenses for FY 2021/22. At December 31, 2021 the amount held in the Proposition L reserve to fund future debt service was $13,304,663.

Activity Summary- Proposition L
Fiscal Year Revenue Expenses Net
2006/07 $ 904,903 $ - $ 904,903
2007/08 $ 5,821,352 $ (4,604,947) $ 1,216,405 2008/09 $ 5,484,149 $ (2,556,872) $ 2,927,277 2009/10 $ 5,257,643 $ (3,642,079) $ 1,615,564 2010/11 $ 5,896,694 $ (4,514,101) $ 1,382,593 2011/12 $ 6,699,693 $ (7,340,764) $ (641,071) 2012/13 $ 6,710,750 $ (7,616,199) $ (905,449) 2013/14 $ 6,906,516 $ (7,607,019) $ (700,503) 2014/15 $ 7,146,376 $ (7,721,550) $ (575,174) 2015/16 $ 7,573,553 $ (7,202,238) $ 371,315 2016/17 $ 7,463,296 $ (6,995,776) $ 467,520 2017/18 $ 7,935,924 $ (7,154,501) $ 781,423 2018/19 $ 8,274,145 $ (7,322,355) $ 951,790 2019/20 $ 8,669,604 $ (7,486,129) $ 1,183,475 2020/21 $ 10,351,761 $ (7,673,314) $ 2,678,447 2021/22 $ 3,810,898 $ (2,164,750) $ 1,646,148 Inception-to-date $ 104,907,257 $(91,602,594) $ 13,304,663 Departmental Fees. The General Fund depends on fees to help finance services that residents choose to use and are not of a general nature. Since the benefit of the service is limited to those using the service, a fee is used for funding instead of a general tax. These services can be summarized into three categories; recreation, building and planning services, and fire and other.

Fees for recreation include those for sports programs, theatre attendance, rental of facilities, trips, day camps, and catering. These fees are reviewed and approved by the City Council each year and are used to support the Recreation and Community Services Department programs. The estimated fees for fiscal year 2021/22 to support the City's recreation programs are $4,231,526. For the second quarter ended December 31, 2021, $3,211,052 or 75.9 percent of the total revenue estimate was collected.

Fees for building, engineering, and planning services include building permits, electrical and other building improvement fees, grading, planning, engineering, and environmental services fees. These fees support the Planning, Engineering, and Building activities and services. The total estimated fees budgeted for fiscal year 2021/22 to support the City's building, engineering, and planning programs for the year are $3,340,200. For the second quarter ended December 31, 2021, $1,707,260 or 51.1 percent of the total revenue estimate was collected.

The city does not charge residents for fire calls; however, fees are charged for building inspections, ambulance services, weed and lot clearing and other miscellaneous items. The City also receives reimbursement for fire services provided to other agencies during fires.

These are not projected as part of the original budget, but appropriations are made as reimbursements are received from the State to cover out-of-area fire costs. The total estimated fees budgeted for fiscal year 2021/22 to support these city services provided primarily by the Fire Department for the year are $7,297,061. Of this, $3,519,159 is an 03/08/2022 D 1 Page 7 of 39

estimated amount to be received from the Vista Fire Protection District (District)for fire and emergency medical services provided to the District. The agreement between the City and the District calls for the District to pay the City a portion of its revenues as they are received.

As almost all of the District's revenues are in the form of property taxes, the District has no material revenues to remit to the City until the second half of the fiscal year.

Investment Rates. Interest rates, while continuing to remain at low levels, as a result of the March 2020 Federal Reserve Board action due to the severe economic recession caused by COVID-19, have begun to rise due to significantly higher broad based inflation data. As of December 2021, US inflation had elevated to 7%, which is the highest level of inflation in nearly 40 years. This high level of inflation caused the Federal Reserve (the Fed) to drop the term "transitory" when referring to inflation in November 2021 and many financial analysts now believe the Fed will commence with increasing short-term interest rates by 25 basis points (bps) at the March 2022 Federal Open Market Committee (FOMC) meeting. Further, most analysts anticipate multiple rate increases throughout calendar 2022.

The City's yield on the investment portfolio generally lags behind the movement in interest rates. This is because monies, which are invested over five-year terms to maximize investment earnings, become available for investment at the newer interest rates as existing investments mature. The City is being strategic with portfolio trades to emphasize long-term value optimization while maintaining the portfolio's duration match to its stated index benchmark and providing sufficient liquidity for City cashflow needs. 2-YEAR TREASURY NOTE YIELD

1.01%

0.91%

0.81%
W 0.71
Q 0.61

0.51 0.41

0.31 0.21

0.11%

0.01%
JAN 21 FEB 21 MAR 21 APR 21 MAY 21 JUN 21 JUL 21 AUG 21 SEP 21 OCT 21 NOV 21 DEC 21 MONTH
03/08/2022 D 1 Page 8 of 39

SECOND QUARTER FINANCIAL REPORT

DISCUSSION ON RECOMMENDED BUDGET ADJUSTMENTS

1. Revenue Mid-Year Update: Revenue estimates were developed for the FY 2021/22 Operating Budget in the spring of 2021. At that time the San Diego-area economy had partially recovered from the impacts of the COVID-19 pandemic and there was a high level of uncertainty around forecast estimates including those related to Transient Occupancy Tax (TOT) and Business License revenue. Restaurants and hotels, originally forecasted to take an extended amount of time to recover, have exceeded the sales tax generated from pre-pandemic 2019 statewide. Other increases to Vista sales tax revenues include strong demand for vehicles and dramatic rebounds from multiple retailers. Per prior City Council direction in November 2021, staff has reviewed revenue estimates at midyear from the original operating budget and recommends recognizing an additional $5,320,331 in General Fund revenues for FY 2021/22. $2,456,533 Sales and Use Tax (0010003.403000), $98,026 SB 172 Sales Tax (0010003.403200), $217,730 Real Property Transfer (0010001.401900), $715,000 TOT (0010005.404000), $365,745 Business License (0010010.411000), $34,000 Business License Penalties (0010010.411100), $1,433,297 Proposition L Sales Tax (0010003.403105). Proposition L Sales Tax revenues in excess of debt service ($6,654,500) and fire personnel related expenses ($1,205,021) are transferred to the Proposition L reserve at year-end. An additional $1,433,297 is projected to be transferred to the Proposition L reserve (0010000.310744). Proposed uses of the additional revenue are described in budget amendments #2 through #16.

2. Downtown Tree Lighting Project: Staff is proposing a new project which would install lights on 36 trees on Main Street in Downtown Vista. The lighting would be energy efficient and remain lit all year for approximately four years. The estimated cost to purchase and install the lights is $28,000. Benefits of this project include providing additional lighting Downtown, enhancing Downtown's visual charm, and further creating a sense of safety for business patrons during the evening. Staff recommends an appropriation of$28,000 be made in the Economic Development expense account (0010370.531500). This item will be funded by the recognition of additional General Fund revenues.

3. Community Improvement Team: Staff recommends creating a Community Improvement Team to address issues of blight, as well as illegal dumping on private and public properties, medians, public rights-of way, and identify problem areas in the City to beautify. An appropriation of$290,000 is requested to be made in the Code Enforcement Salaries expense account (0010115.511000). This item will be funded by the recognition of additional General Fund revenues. If approved, staff will create the appropriate positions for City Council approval at a future meeting.

4. SDG&E Lighting Study: City Council has set aside $1,353,342 with FY 2020/21 year-end fund balance and year-end excess cannabis revenue to increase lighting in neighborhoods. Staff is recommending a lighting study be completed to evaluate residential areas for lighting deficiencies, pedestrian traffic, and safety concerns . Staff recommends an appropriation of$300,000 be made in the Public Works Administration EXHIBIT 2
03/08/2022 D 1 Page 9 of 39

Special Department expense account (0010400.531500) to fund this study. This item will be funded by General Fund revenues.

5. City-wide Scanning:A need has been identified for additional temporary services to bring all departments current with document scanning. Staff recommends an appropriation of$50,000 be made in the City Clerk Temporary Salary expense account (0010125.512000). This item will be funded by the recognition of additional General Fund revenues.

6. Cityworks Reimplementation/Re vie w: In 2009, the City implemented Cityworks as its primary application for asset management and permitting. Since that initial implementation, many business objectives and processes have evolved. This project will re-implement Cityworks to meet current business needs and objectives. There will be a focus on streamlining business processes, implementing a mobile workforce, providing online services to the public, and information sharing between departments.

This project was identified as a top staff priority during a recent third-party assessment of the City's information technology systems. Staff recommends an appropriation of $600,000 be made in the IT Technology Purchases and Services expense account (6040135.531530). This item will be funded by the recognition of additional General Fund revenues.

7. IT Cybersecurity, Business Continuity, Disaster Recovery: This project will create an IT Cybersecurity Plan, Business Continuity & Disaster Recovery Plan, and update current IT Policies and Procedures to conform with industry best practices. It will also create a GIS Roadmap and setup a network penetration testing program. This project was identified as a top staff priority during a recent third-party review of the City's information technology systems. Staff recommends an appropriation of$300,000 be made IT Technology Purchases and Services expense account (6040135.531530). This item will be funded by the recognition of additional General Fund revenues.

8. Redundant Internet: The City's information systems have become heavily reliant on the internet to function. To protect against service outages, the IT division proposes to install a second connection to the internet. This redundant connection will serve as a backup at all City locations and ensure availability of all public facing web services. This project was identified as a top staff priority during a recent third-party assessment of the City's information technology systems. Staff recommends an appropriation of$80,000 be made IT Technology Purchases and Services expense account (6040135.531530).

This item will be funded by the recognition of additional General Fund revenues.

9. Civic Center Waterproofing:When there is significant rain, water infiltrates the first-floor offices in the IT Department and adjacent spaces on the northeast side of the Civic Center. Numerous attempts have been made to identify the source of the leak and repair the problem. Although it is believed that the water comes from the second deck balcony, to date the exact location has not been determined and previous repairs have not corrected the issue. Staff recommends obtaining the services of a professional company that specializes in leak detection and repair to address the problem. Staff recommends an appropriation of$210,000 be made in the Facility Maintenance expense 03/08/2022 D 1 Page 10 of 39

account (6020155.531700.YEFB) to start the project. This item will be funded by the recognition of additional General Fund revenues.

10. Senior Center AC Replacement: Over New Year's weekend the Senior Center was a target for vandalism. The Senior Center has three AC units, and one was taken, another had half the components removed and taken, and the last was completely destroyed.

Staff recommends an appropriation of$17,190 be made in the Facility Maintenance Capital Replacement expense account (6020155.562000) to fund the replacement of all three AC units. This item will be funded by the recognition of additional General Fund revenues.

11. Backflow Device Replacement: The City inspects 135 backflows in medians, parks, and facilities annually. The most recent inspection resulted in higher-than-normal costs for repair and replacement, including the replacement of three fire sprinkler backflows at $6,333 each. Repairs are usually absorbed through the existing operational budgets but cannot cover this high of an expense. Staff recommends appropriations of$16,266 be made in the Park Maintenance (0010525)/Parkways and Medians (0010530)/Facility Maintenance (6020155) Service Contract (521040) and Capital Replacement (562000) expense accounts to fund the repairs and replacement. The $16,266 will be funded by the recognition of additional General Fund revenues. Staff also recommends an appropriation of$6,333 be made in the Buena Sanitation District Capital Replacement expense account (5040480.562000) from available fund unreserved fund balance.

12. HVAC System Upgrades: Public Works staff have received a proposal from Climatec, LLC for necessary HVAC retrofit and technical support services at the Civic Center facility. Based on the proposal, the total expense of$81,450 would be spread over the next five years and include a down payment in the first year's fees. The annual breakdown is as follows:

Year 1 — FY 2021/22 - $26,034 (down payment $12,990 + $13,044) Year 2 — FY 2022/23 - $13,356
Year 3 — FY 2023/24 - $13,680
Year 4 — FY 2024/25 - $14,016
Year 5 — FY 2025/26 - $14,364
The current budget for fiscal year 2021/22 is $9,996, staff recommends an additional appropriation of$16,038 be made in the Facility Maintenance Contract Services expense account (6020155.521040) to fund the first year of the project. Staff will bring the five-year contract to Council for approval at a subsequent meeting and program the funding for the remaining four years in yearly budget preparations.

13. Caltrans Clean California Local Grant Match: City Council Resolution 2022-21 authorized staff to submit a grant application for Caltrans Clean California Local Grant Program funding. The grant application proposes to plant trees to enhance the existing tree canopy or create one; enhance pavement and other inert materials; install public art; install water meters and irrigation; and install fencing in four City-owned locations that are vulnerable to littering and are not fully utilized or accessible for public use. Staff 03/08/2022 D 1 Page 11 of 39

recommends setting aside $389,779 in the Caltrans Project reserve (0010000.310773) to fund the grant match if the City is successful with the grant submittal. This item will be funded by the recognition of additional General Fund revenues.

14. Director of Recreation & Community Services: With the adoption of the FYs 2021/22 and 2022/23 Operating Budget the Director of Recreation & Community Services position was not funded and the workload was distributed among other positions. Staff recommends an appropriation of$38,155 be made in the Community Services Administration salaries expense account (0010500.511000) to fund the position for the remainder of fiscal year 2021/22. This item will be funded by the recognition of additional General Fund revenues.

15. Paseo Santa Fe Pavers: Phase 1 of Paseo Santa Fe included the setting of pavers in the medians. Due to the weather and traffic elements over time, the pavers have settled; in some cases up to 3/4" differential. This is a hazard to pedestrians when it rains because water accumulates and is not diverted to the closest drain. Staff will need to hire an outside contractor to come in and pull out all the pavers, re-grade, and re-set them to the standards that were required by the Grant received for the project. Staff recommends an appropriation of$46,980 be made into the Streets Maintenance Contract services account (1060410.521040). This item will be funded by the recognition of additional General Fund revenues.

16. Public Works Lay Down Yard: The City's property located at E. Taylor Street (APN 171- 250-30-00) is a 0.98-acre lot located just west of the City's Household Hazardous Waste (HHW) Facility, and the Public Works Department main yard and administrative center at 1165 E. Taylor Street. The lot is currently unimproved with a dirt surface and an unsecured perimeter. It has no lighting or utilities. It is currently used to store maintenance materials and as a temporary construction staging area. The E. Taylor Street adjoining shoulders are also unimproved. This lot will serve the needs of both expanding operations of Public Works and the City's Capital Improvement Project (CIP) construction activities which requires a secured large space to store vehicles, equipment, and materials. The proposed scope of improvements will include sidewalk, curb, and gutter on the adjoining E. Taylor Street, perimeter wall with access gates similar to the HHW Facility, landscaping, adequate street and lot lighting, improved ground surface, and utilities including water, sewer, and electricity. These upgrades will improve the overall aesthetics of the surrounding area and contribute to a positive image of City's facilities. Staff recommends setting aside the excess General Fund revenue of $1,504,626 in the Capital Projects reserve (0010000.310710) to begin saving for this project.

17. Used Oil Payment Program (OPP): CalRecycle administers the Used Oil Payment Program (OPP) to provide opportunities for local governments to receive payments for used oil and used oil filter collection/recycling programs. The City has used OPP monies to fund projects such as educational outreach presentations at local schools and oil filter exchange events within the community. OPP has also paid for materials and equipment that help prevent oil from entering storm drains which results in the preservation of watersheds. The City has successfully participated in the previous 11 cycles and was 03/08/2022 D 1 Page 12 of 39

awarded $14,067 for cycle 12. Staff recommends recognizing revenue in the amount of $14,067 in the Used Oil Grant revenue account (5010027.425006.OPP12) and an appropriation be made in the same amount into the Used Oil Grant professional Services expense account (5010470.521000.OPP12).

18. Permanent Local Housing Allocation PLHA: City Council Resolution 2020-115 authorized and directed staff to receive funding from PLHA in an amount not to exceed the five-year (2020-2024) estimate of the PLHA formula allocation of$2,453,292. The 2020 program year funds were not appropriated as part of the resolution and staff recommends an appropriation of$635,530 be made into the Non-Departmental Housing project expense account (0010145.531500.00260) for the FY 2021/22 allocation and recognizing revenue in the Homelessness Prevention account (0010027.425029.00260).

19. Community Facilities District (CFD) 92-1: Due to the close out of CFD 92-1, there is a significant amount of analysis and a final findings report that will need to be completed.

Staff recommends that an additional appropriation of$10,000 be made into the CFD 92- 1 Other Debt Expenses account (7040750.555000) to complete both the required analysis as well as the findings report, this item will be funded by available CFD 92-1 fund balance (7040000.310410).

20. Pension UAL and 115 Trust:A City Council Workshop was held on February 1, 2022, to discuss pension funding strategies and to address unfunded accrued liabilities (UAL).

City Council gave direction to staff to bring back an item for approval which includes an additional discretionary payment of$7 million directly to CalPERS and a $2.2 million allocation to the City's 115 Trust account. The $7 million additional discretionary UAL payment to CalPERS will decrease the UAL payment by $9.1 million over the ten-year term with a net savings of$2.1 million. Staff recommends appropriating $6,045,571 in the Non-Departmental UAL expense account (0010145.518010), $591,746 in the Vista Sewer Administration UAL expense account (5010375.518010), and $362,683 in the Buena Sanitation District Administration UAL expense account (5040380.518010). Staff also recommends an appropriation of$2,200,000 be made to the Transfer out to Section 115 Trust account (0010900.590711).

21. Civic Center Boiler System: The boiler system at the Civic Center was inspected and determined to have problems that were not reparable. Due to health and safety concerns related to the boiler system, staff hired a contractor to install a replacement tank-less boiler system. Staff recommends an appropriation of$56,340 be made in the Facility Maintenance Capital Replacement expense account (6020155.562000). This item will be funded by the Community Project reserve (0010000.310756). This additional appropriation will replenish the funds in the Facility Maintenance account to allow the Department to respond to Facility needs for the remainder of the fiscal year.

22. Code Enforcement Officer: The City's Code Enforcement Division currently has one regular Code Enforcement Officer I position, responsible for parking enforcement citations. Street sweeping enforcement consumes much of the parking enforcement officers time, leaving little time to focus on other parking enforcement issues throughout the City. Additionally, when that officer is absent, other code enforcement officers must 03/08/2022 D 1 Page 13 of 39

step away from their ongoing duties and substitute in with parking enforcement activities.

Adding another Code Enforcement Officer I position, focused on parking enforcement, will provide the Division redundancy and improve its enforcement capabilities. Staff anticipates an increase of$24,284 to the General Fund for the duration of the fiscal year, this increase would be offset by additional revenues from parking citations. Staff recommends recognizing an additional $24,284 in the parking fine revenue account (0010040.441000) and an appropriation of$24,284 in the Code Enforcement Salaries account (00 10 115.511000).

23. Moonlight Cultural Arts Salaries: Due to Assembly Bill (AB) 5, the Moonlight is required to bring summer cast, crew, creative team, and orchestra members on as temporary seasonal employees at an hourly rate rather than a stipend. Staff anticipates that the changes in classification will increase staffing costs by $259,561 for the remaining two shows in fiscal year 2021/22. The additional staffing expenses will be funded by the AB5 reserve account (0010000.310783) which was set up to spread the increase of ticket prices over several years and keep the subsidy for the Cultural Arts programs below the City Council approved limit of$200,000. Staff recommends appropriating an additional $140,171 into the Cultural Arts Show 4 expense account (0010560.SH4) and $119,390 into the Cultural Arts Show 5 expenses account (0010560.SH5). 03/08/2022 D 1 Page 14 of 39

GENERAL FUND REVENUE SUMMARY
SIX MONTHS ENDED DECEMBER 31, 2021
Prior Year Current Year
Budget 12/31/2020 %Received Budget 12/31/2021 %Received Taxes:

Property Tax $ 14,167,600 $ 5,866,481 41.41% $ 14,724,870 $ 5,779,642 39.25% Homeowners Property Tax Relief 82,000 12,143 14.81% 82,000 11,803 14.39% Real Property Transfer Tax 378,000 194,075 51.34% 482,270 514,346 106.65% VLF Property Tax Compensation 10,174,000 - 0.00% 10,833,664 - 0.00% AB 1484 Property Tax Payment(RDA) - - 0.00% 600,000 - 0% Sales and Use Tax 16,609,000 6,640,208 39.98% 20,219,527 7,801,267 38.58% Medical Cannabis Tax 3,000,000 1,643,303 54.78% 4,000,000 2,358,992 58.97% Proposition L Sales Tax 7,624,000 3,200,297 41.98% 9,765,166 3,810,898 39.03% SIB 172 Sales Tax 630,000 297,484 47.22% 750,868 365,352 48.66% Transient Occupancy Tax 600,000 316,644 52.77% 1,156,870 655,114 56.63% Franchise Tax 3,494,000 686,652 19.65% 3,794,239 691,106 18.21% Type Total 56,758,600 18,857,287 33.22% 66,409,474 21,988,520 33.11% Licenses and Permits:

Business Licenses 1,452,127 1,705,202 117.43% 1,627,657 1,806,008 110.96% Bingo Licenses 5,000 24 0.48% 5,000 6,474 129.47% Other Licenses 11,350 7,041 62.04% 29,421 14,720 50.03% Type Total 1,468,477 1,712,267 116.60% 1,662,078 1,827,202 109.93% Intergovernmental:

Motor Vehicle In-Lieu Fees 50,000 - 0.00% 50,000 - 0.00% Reimbursement of Mandated Costs 75,000 70,512 94.02% 75,000 (32,144) -42.86% AB 939 Trash Fees 43,500 11,686 26.86% 43,500 11,808 27.14% Grants 953,203 70,256 7.37% 2,062,814 2,297,046 111.35% Other 69,000 59,712 86.54% 62,000 60,566 97.69% Type Total 1,190,703 212,166 17.82% 2,293,314 2,337,276 101.92% Charges For Services:

Recreation Fees 360,378 35,882 9.96% 465,811 320,125 68.72% Amphitheater Programs 1,204,600 260,148 21.60% 3,465,058 2,789,307 80.50% Facility Rentals 143,468 2,127 1.48% 113,239 10,726 9.47% Rancho Programs 118,527 (1,200) -1.01% 102,500 (575) 0.00% Day Camp Programs 93,000 39,672 42.66% 84,918 91,469 107.71% Building Fees 1,509,200 1,335,432 88.49% 1,805,000 818,210 45.33% Engineering Fees 1,270,000 651,229 51.28% 1,110,000 639,380 57.60% Planning Fees 405,000 341,642 84.36% 425,000 249,670 58.75% Fire Fees 262,500 211,044 80.40% 236,000 120,375 51.01% Ambulance Fees 3,215,400 1,297,221 40.34% 3,541,902 1,862,520 52.59% Charges To Fire Protection District 3,628,648 1,526,151 42.06% 3,519,159 1,527,607 43.41% Charges To School District - - 0.00% - - 0.00% Interdepartmental Direct Service Costs 3,953,917 1,776,959 44.94% 4,203,709 1,901,855 45.24% Other 202,828 41,187 20.31% 263,004 15,510 5.90% Type Total 16,367,466 7,517,494 45.93% 19,335,300 10,346,179 53.51% Fines and Forfeitures:

Vehicle Code Fines 200,000 52,020 26.01% 251,120 60,417 24.06% Red Light Citations - 4,284 0.00% - 4,897 0.00% Parking Fines 578,000 350,960 60.72% 826,000 427,388 51.74% Booking Fees 39,000 10,828 27.76% 39,000 - 0.00% Other 271,022 114,615 42.29% 263,110 126,756 48.18% Type Total 1,088,022 $ 532,707 48.96% $ 1,379,230 $ 619,458 44.91% Continued
EXHIBIT 3
03/08/2022 D 1 Page 15 of 39

GENERAL FUND REVENUE SUMMARY
SIX MONTHS ENDED DECEMBER 31, 2021
Prior Year Current Year
Budget 12/31/2020 %Received Budget 12/31/2021 %Received Use of Money and Property:

Investment Income $ 1,471,318 $ 1,216,100 82.65% $ 1,260,971 $ 998,613 79.19% GASB 31 Adjustment - (3,287,095) - - (1,589,983) - Lease Income 827,280 648,269 78.36% 869,005 656,779 75.58% Rental Income - - - - - - Other - 0.00% - (415,575) 0.00%
Type Total 2,298,598 (1,422,726) -61.90% 2,129,976 (350,166) -16.44% Other Revenue:

Sale of City Property - 391,533 0.00% - 12,122 0.00% Recycling Revenues 500 631 126.20% 500 1,111 222.20% Fund Raising and Contributions 592,843 105,956 17.87% 681,700 490,757 71.99% Other 1,826,923 1,300,146 71.17% 165,900 178,858 107.81% Type Total 2,420,266 1,798,266 74.30% 848,100 682,848 80.52% Total Revenue $ 81,592,132 $ 29,207,461 35.80% $ 94,057,472 $ 37,451,317 39.82% Other Financing Sources:

Transfers In 475,846 2,125 0.45% 495,176 - 0.00% Use of Reserves 4,286,125 - 0.00% 3,080,353 - 0.00% Type Total 4,761,971 2,125 0.04% 3,575,529 - 0.00% Total Resources $ 86,354,103 $ 29,209,586 33.83% $ 97,633,001 $ 37,451,317 38.36% Detail Of Transfers In:

From Redevelopment Fund $ 133,840 $ -
From Housing Authority Fund 105,218
From State COPS Grant Fund 256,118
$ 495,176 $
Detail Of Use Of Reserves:

Abandoned Vehicle Abatement $ 20,940 $
Community Project Reserve 46,463
Disability Access and Education Reserve -
Fire Equipment Replacement Reserve 1,834,416
Safety Radio Replacement -
Moonlight Facility Fee Reserve 20,531
Proposition L Reserve -
Moonlight Amphitheatre Reserve 63,886
Miscellaneous 1,094,117
$ 3,080,353 $
03/08/2022 D 1 Page 16 of 39

2021122 SALES TAX YEAR-TO-DATE
130.00
ova 120.00
110.00
O
F 100.00
B 90.00 91.70
U 80.00
D t BUDGET TARGET

73.17 G 70.00
..............

E 65.3 �ACTUAL

60.00 T 57.4

50.00 .......................... ...........................................

R 40.38
E 40.00 38.
3 .

C 30.00
E 21.16 2 9.14

20.00 ............

V 8. 17.71

10.00 -
E 9.76
D 0.00

JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN MONTH
EXHIBIT 4
03/08/2022 D 1 Page 17 of 39

2021/22 PROPERTY TAX YEAR-TO-DATE
120.00
110.00
..................................................................................................................................................................................................................................................................................................................................................................... 99 57 100.00
100.00 40
O
F90.00 .............................................................................................................................................................................................................................................................................................................................................................................................................................................................................

B 80.00 76.03
U 73.39
D 70.00 s BUDGETTARGET
G 64.89

60.00 55.30 +ACTUAL
E 54.41
T 50.00
.............................................................................................................................................................................................................................................................................................................................................................................................................................................................................

R 40.00
E
C 30.00 33.10

26.60 E 23.60
1 20.00 ...................................................................................................................................... ...................................................................................................................................................................................................................................................................................................................................

V 12.68

10.00 E 1.41 6.10
D ®.f*
01 0.57 02 03 04 05 06 07 08 09 10 11 12 13

APPORTIONMENT NUMBER
03/08/2022 D 1 Page 18 of 39

GENERAL FUND EXPENDITURE SUMMARY
SIX MONTHS ENDED DECEMBER 31, 2021
Expended % Expended %
Budget As Of Expended Budget As Of Expended 2020/21 12/31/2020 2020/21 2021/22 12/31/2021 2021/22 GENERAL FUND:

General Government:

City Council $ 678,596 $ 365,013 53.79% $ 694,537 $ 386,030 55.58% City Manager 1,018,815 523,225 51.36% 995,434 428,831 43.08% Economic Development 610,147 273,128 44.76% 656,747 248,368 37.82% Human Resources 1,185,928 625,595 52.75% 1,176,327 597,947 50.83% City Clerk 664,695 334,529 50.33% 665,323 307,434 46.21% Finance 1,775,370 903,400 50.89% 2,259,825 1,029,360 45.55% City Attorney 1,622,847 689,262 42.47% 1,676,826 721,967 43.06% Contract Legal Contingencies 389,936 36,936 9.47% 316,466 30,082 9.51% Non-Departmental Expenditures 3,783,506 1,388,665 36.70% 2,308,657 397,464 17.22% Total General Government 11,729,840 5,139,753 43.82% 10,750,142 4,147,483 38.58% Public Safety:

Law Enforcement 26,006,072 8,630,066 33.18% 27,798,850 6,795,601 24.45% School Safety Program 25,744 553 2.15% 25,744 8,719 33.87% Code Enforcement 1,951,525 928,540 47.58% 2,084,501 1,039,428 49.86% Fire Administration 1,239,136 618,854 49.94% 1,342,371 706,330 52.62% Fire Training 307,405 136,025 44.25% 363,894 163,722 44.99% Fire Maintenance 2,786,581 1,283,712 46.07% 3,380,549 1,488,843 44.04% Fire Suppression 15,258,049 8,878,869 58.19% 16,402,080 8,603,989 52.46% Fire Prevention 621,460 309,162 49.75% 818,000 384,831 47.05% Emergency Medical Services 6,637,239 2,851,730 42.97% 7,246,946 3,996,500 55.15% Disaster Preparedness 412,247 156,258 37.90% 351,082 188,384 53.66% Total Public Safety 55,245,458 23,793,769 43.07% 59,814,017 23,376,347 39.08% Community Development:

Engineering 1,245,326 536,754 43.10% 1,201,462 404,895 33.70% Traffic Engineering 815,078 349,809 42.92% 682,824 345,514 50.60% Planning 1,734,589 675,532 38.94% 2,049,886 647,710 31.60% Land Development 894,482 439,432 49.13% 873,462 407,232 46.62% Development Services 1,447,061 733,650 50.70% 1,558,416 746,942 47.93% Total Community Development 6,136,536 2,735,177 44.57% 6,366,050 2,552,293 40.09% Community Services:

Community Services Administration 610,244 306,145 50.17% 631,660 321,591 50.91% Recreation Programs 1,269,796 554,222 43.65% 1,714,618 659,998 38.49% Rancho Buena Vista Adobe 171,653 47,529 27.69% 241,345 83,817 34.73% Senior Services 588,498 196,840 33.45% 751,175 255,880 34.06% Cultural Arts 2,624,880 707,989 26.97% 4,316,032 2,031,677 47.07% Total Community Services 5,265,071 1,812,725 34.43% 7,654,830 3,352,963 43.80% Public Works:

Public Works Administration 845,082 407,525 48.22% 914,880 466,008 50.94% Graffiti Abatement 299,552 155,001 51.74% 260,910 132,868 50.92% Park Maintenance 2,133,899 910,825 42.68% 2,287,876 933,167 40.79% Parkways and Medians 343,675 164,272 47.80% 414,380 162,331 39.17% Total Public Works 3,622,208 1,637,623 45.21% 3,878,046 1,694,374 43.69% Transfers Out To Other Funds 10,301,541 2,595,277 25.19% 18,549,043 7,577,539 40.85% Total General Fund Expenditures $ 92,300,654 $ 37,714,324 40.86% $ 107,012,128 $42,700,999 39.90% EXHIBIT 5
03/08/2022 D 1 Page 19 of 39

RECONCILIATION OF ORIGINAL REVENUE ESTIMATES
AND APPROPRIATIONS TO AMOUNTS AT DECEMBER 31, 2021
Original
Budget Adjustments Total
2021/22 ORIGINAL REVENUE ESTIMATE $ 94,409,711 $ - $ 94,409,711 BEGINNING FUND BALANCE - - -
CARRYOVER OF PRIOR YEAR APPROPRIATIONS - -USE OF RESERVE: GENERAL - -USE OF RESERVE: PROP L - -USE OF RESERVE: RADIO REPLACEMENT - -USE OF RESERVE: ABANDONED VEHICLE ABATEMENT - -USE OF RESERVE: COMMUNITY PROJECTS - -USE OF RESERVE: NO COUNTY COLLAB EFFORTS - -USE OF RESERVE: CURBSIDE CAFE IMPROVE - -USE OF RESERVE: DISABILITY ACCESS AND EDUC - -USE OF RESERVE: FIRE EQUIPMENT REPLACEMENT - -USE OF RESERVE: SAFETY RADIO REPLACEMENT - -USE OF RESERVE: ASSET FORFEITURE FUNDS - -USE OF RESERVE: MOONLIGHT FACILITY FEE - -USE OF RESERVE: MOONLIGHT AMPHITEATRE - -USE OF RESERVE: AVO PLAYHOUSE RENTAL - -USE OF RESERVE: PEG CABLE - - - PROPERTY TAX - - -
SALES AND USE TAX - - -
TRANSIENT OCCUPANCY TAX - - - FRANCHISE TAXES - - -
BUSINESS LICENSES - - -
OTHER LICENSES/PERMITS - - -
OTHER INTERGOVERNMENTAL - - -
LOCAL GRANTS - - -
STATE GRANTS - 43,241 43,241
FEDERAL GRANTS - 1,957,585 1,957,585 RECREATION CHARGES 656,288 656,288
AMBULANCE FEES - - -
AMPHITHEATER PROGRAM - - -
BUILDING FEES - - -
ENGINEERING CHARGES - - -
PLANNING FEES - - -
FIRE CHARGES - 21,000 21,000
RSWA ENVIRONMENTAL ENHANCEMENT FEES - - - CITY COLLECTED FINES - - -
COUNTY COLLECTED FINES - - -
INVESTMENT INCOME - - -
LEASE INCOME - - -
RECYCLING REVENUE - - -
SALE OF CITY PROPERTY - - -
CONTRIBUTIONS - 50,000 50,000
TRANSFERS IN 485,151 10,025 495,176 OTHER - -
REVENUE ESTIMATE @ 06/30/2021 $ 94,894,862 $ 2,738,139 $ 97,633,001 2021/22 ORIGINAL APPROPRIATIONS ESTIMATE $ 82,443,794 $ - $ 82,443,794 CITY COUNCIL - - -
CITY MANAGER - - -
CODE ENFORCEMENT - - -
HUMAN RESOURCES - - -
CITY CLERK - - -
FINANCE - 209,511 209,511
CITY ATTORNEY - 40,000 40,000
CONTRACT LEGAL CONTINGENCIES - 116,466 116,466 NON-DEPARTMENTAL - 1,343,510 1,343,510
LAW ENFORCEMENT - 581,972 581,972
SCHOOL SAFETY - - -
FIRE ADMINISTRATION - - -
FIRE TRAINING - 6,211 6,211
FIRE MAINTENANCE - 324,471 324,471 FIRE SUPPRESSION - 617,755 617,755 FIRE PREVENTION - 21,000 21,000 EMERGENCY MEDICAL SERVICES - 490,358 490,358 DISASTER PREPAREDNESS - 189,378 189,378 ENGINEERING - - -
TRAFFIC ENGINEERING - - -
PLANNING - 737,943 737,943
LAND DEVELOPMENT - 43,849 43,849 BUILDING - 108,332 108,332
DEVELOPMENT SERVICES - - -
ECONOMIC DEVELOPMENT - 64,477 64,477 PUBLIC WORKS-ADMIN - 63,067 63,067
GRAFFITI ABATEMENT -
COMMUNITY SERVICES ADMIN - 8,850 8,850 RECREATION - 297,992 297,992
PARK MAINTENANCE - 96,468 96,468 PARKWAYS & MEDIANS - 10,619 10,619
RANCHO BUENA VISTA OPERATIONS - - -
SENIOR SERVICES - 23,027 23,027 CULTURAL ARTS - 624,036 624,036
STREET SUPPORT - -
TRANSFERS OUT TO OTHER FUNDS 11,793,563 6,755,480 18,549,043 OTHER - - -
APPROPRIATIONS ESTIMATE @ 6/30/2022 $ 94,237,357 $ 12,774,772 $ 107,012,129

EXHIBIT
03/08/2022 p 6
1 Page 20 of 39

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED BALANCE SHEET
DECTEMBER 31, 2021

BUENA WATERPARK CAL TRASH
CITY SANITATION ENTERPRISE ENTERPRISE
SEWER DISTRICT ACTIVITY ACTIVITY TOTALS ASSETS:

Cash and investments $ 49,389,235 $ 40,875,898 $ 960,561 $ 1,505,728 $ 92,731,422 Accounts receivable 522,795 57,095 1,166 581,056 Due from others 7,934 - - 7,934
Deposits 354,302 - 354,302
Inventory 44,444 - - 44,444
Land 825,219 293,610 942,473 2,061,302
Fixed assets-net 148,763,510 38,376,611 1,741,890 27,767 188,909,778 Construction in progress 15,340,180 28,121,857 - - 43,462,037 Total assets 215,247,619 107,725,071 3,646,090 1,533,495 328,152,275 DEFERRED OUTFLOWS OF RESOURCES:

Deferred outflows pension 1,358,743 333,566 56,762 64,792 1,813,863 Total deferred outflows of resources 1,358,743 333,566 56,762 64,792 1,813,863 LIABILITIES:

Accounts payable 41,429 20,884 (136) - 62,177 Compensated absences 365,860 163,978 42,909 3,445 576,192 Interest payable 117,910 - - 117,910
Deferred/unearned revenues 55,239 - 55,239 State Revolving Fund loans 26,049,661 - 26,049,661 Other liabilities 95,415 - - 95,415
Net pension liability 7,021,100 1,966,668 486,280 250,834 9,724,882 Total liabilities 33,746,614 2,151,530 529,053 254,279 36,681,476 DEFERRED INFLOWS OF RESOURCES:

Deferred inflows pension 117,488 33,885 8,912 3,861 164,146 Total deferred inflows of resources 117,488 33,885 8,912 3,861 164,146 NET POSITION:

Net investment in capital assets 190,978,570 66,792,078 2,684,363 27,767 260,482,778 Restricted for capital projects 17,063,431 19,280,220 1,353,704 - 37,697,355 Unrestricted (25,299,741) 19,800,924 (873,180) 1,312,380 (5,059,617) Total net position $ 182,742,260 $ 105,873,222 $ 3,164,887 $ 1,340,147 $ 293,120,516 EXHIBIT 7
03/08/2022 D 1 Page 21 of 39

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED INCOME STATEMENT

SIX MONTHS ENDED
DECEMBER 31, 2021

BUENA WATERPARK CALTRASH
CITY SANITATION ENTERPRISE ENTERPRISE
SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
REVENUES:

Sewer service charges $ 8,844,163 $ 3,663,120 $ - $ - $ 12,507,283 Grants 76,787 - - - 76,787
Interest 291,683 247,893 6,242 8,274 554,092 GASB 31 adjustment (699,475) (612,997) (5,521) (7,502) (1,325,495) Unstructured programs - - 192,671 - 192,671 Structured programs - - 56,586 - 56,586 Concessions sales - - 19,163 - 19,163 Rentals - - 103,825 - 103,825
CMTC Charges - - - 471,824 471,824
Other 29,315 24,198 442 53,955
Total revenues 8,542,473 3,322,214 373,408 472,596 12,710,691 EXPENSES:

Administration 494,444 249,679 650,111 - 1,394,234 Treatment-Enci n a 1,735,645 648,645 - - 2,384,290 Engineering 732,579 434,837 - - 1,167,416 Stormwater engineering 573,860 - - - 573,860 Field operations 1,174,497 731,271 - - 1,905,768 Stormwater maintenance 646,084 - - - 646,084 Operations and maintenance - - - 237,055 237,055 Utilities - - 125,176 156 125,332
Depreciation - - - - -
Debt service 44,170 - - - 44,170 Capital improvements 2,698,725 981,377 - - 3,680,102 Total expenses 8,100,004 3,045,809 775,287 237,211 12,158,311 Revenues over(under)
expenses 442,469 276,405 (401,879) 235,385 552,380 Capital improvements&equip
classified to fixed assets - 5,460 - - 5,460 Net position at 6/30/2021 $ 182,299,791 $ 105,591,357 $ 3,566,766 $ 1,104,762 $ 292,562,676 Net position at 09/30/2022 $ 182,742,260 $ 105,873,222 $ 3,164,887 $ 1,340,147 $ 293,120,516 EXHIBIT 8
03/08/2022 D 1 Page 22 of 39

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, AMENDING THE OPERATING BUDGET FOR
FISCAL YEARS 2021/22 AND 2022/23
The City Council of the City of Vista does resolve as follows:

1. Findings. The City Council hereby finds and declares the following:

A. On June 8, 2021 the City Council adopted Resolution 2021-89 approving the Operating Budget for Fiscal Years 2021/22 and 2022/23.

B. The City Council desires to amend the Operating Budget at this time to reflect changed circumstances.

2. Action.

A. The Operating Budget for Fiscal Years 2021/22 and 2022/23 is amended as set forth in Exhibit A.

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on by the following vote:

AYES:

NOES:

ABSTAIN:

JUDY RITTER, MAYOR
APPROVED AS TO FORM: ATTEST:

DAROLD PIEPER, CITY ATTORNEY KATHY VALDEZ, CITY CLERK By: By:

APPROVED
Darold Pieper
20210816153822
EXHIBIT 9
03/08/2022 D 1 Page 23 of 39

RESOLUTION NO. 2022-

CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 1 EXHIBIT A

1. Revenues are hereby adjusted for Sales Tax, Real Property Transfer Tax, Transient Occupancy Tax and Business License.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010003.403000 Sales and Use Tax $ 2,456,533.00 0010003.403200 SB 172 Sales Tax $ 98,026.00 0010001.401900 Real Property Transfer Tax $ 217,730.00 0010005.404000 Transient Occupancy Tax $ 715,000.00 0010010.411000 Business License $ 365,745.00 0010010.411100 Business License Penalties $ 34,000.00 0010003.403105 Prop L Sales Tax $ 1,433,297.00 0010000.310744 Prop L Sales Tax Reserve $ 1,433,297.00

2. Appropriations are hereby made for the Downtown Tree Lighting Project.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010370.531500 Economic Development Special Department Expense $ 28,000.00

3. Appropriations are hereby made for the Community Improvement Team.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010115.511000 Code Enforcement Salaries $ 290,000.00

4. Appropriations are hereby made for the SDG&E Lighting Study.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010400.531500 Public Works Administration Special Department Expense $ 300,000.00 03/08/2022 D 1 Page 24 of 39

RESOLUTION NO. 2022-

CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 2 EXHIBIT A

5. Appropriations are hereby made for the City-Wide Scanning Services.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010125.512000 City Clerk Temporary Services $ 50,000.00

6. Appropriations are hereby made for Cityworks Review and Reimplementation.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 6040135.531530 IT Technology Purchases $ 600,000.00 6040090.482001 Transfer in from General Fund $ 600,000.00 0010900.590604 Transfer out to Fund 604 $ 600,000.00

7. Appropriations are hereby made for IT Security, Business Continuity, and Disaster Recovery.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 6040135.531530 IT Technology Purchases $ 300,000.00 6040090.482001 Transfer in from General Fund $ 300,000.00 0010900.590604 Transfer out to Fund 604 $ 300,000.00

8. Appropriations are hereby made for Redundant Internet.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 6040135.531530 IT Technology Purchases $ 80,000.00 6040090.482001 Transfer in from General Fund $ 80,000.00 0010900.590604 Transfer out to Fund 604 $ 80,000.00 03/08/2022 D 1 Page 25 of 39

RESOLUTION NO. 2022-

CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 3 EXHIBIT A

9. Appropriations are hereby made for Civic Center Waterproofing.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 6020155.531700.YEFB Facility Maintenance $ 210,000.00 6020090.482001 Transfer in from General Fund $ 210,000.00 0010900.590602 Transfer out to Fund 602 $ 210,000.00

10. Appropriations are hereby made for Senior Center AC Replacements.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 6020155.562000 Facility Maintenance Capital Replacement $ 17,190.00 6020090.482001 Transfer in from General Fund $ 17,190.00 0010900.590602 Transfer out to Fund 602 $ 17,190.00

11. Appropriations are hereby made for Backflow Device Replacements.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010525.521040 Park Maintenance Service Contract $ 600.00 0010525.562000 Park Maintenance Capital Replacement $ 6,333.00 0010530.521040 Parkways and Medians Service Contract $ 300.00 6020155.521040 Facility Maintenance Service Contract $ 2,700.00 6020155.562000 Facility Maintenance Capital Replacement $ 6,333.00 6020090.482001 Transfer in from General Fund $ 9,033.00 0010900.590602 Transfer out to Fund 602 $ 9,033.00

12. Appropriations are hereby made for Climatec Upgrades.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 6020155.531700 Facility Maintenance Capital Replacement $ 16,038.00 6020090.482001 Transfer in from General Fund $ 16,038.00 0010900.590602 Transfer out to Fund 602 $ 16,038.00 03/08/2022 D 1 Page 26 of 39

RESOLUTION NO. 2022-

CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 4 EXHIBIT A

13. Caltrans Clean California Local Grant Match transfer to reserve. If grant is awarded staff will bring back a separate report to appropriate the funds.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010000.310773 Caltrans Project Reserve $ 389,779.00

14. Appropriations are hereby made to refund the Director of Parks and Recreation position.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010500.511000 Recreation and Community Services Admin-Salaries $ 38,155.00

15. Appropriations are hereby made for the Paseo Santa Fe Paver regrading project.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 1060410.521040 Street Maintenance Professional Services $ 46,980.00 1060090.482001 Transfer in from General Fund $ 46,980.00 0010900.590106 Transfer out to Fund 602 $ 46,980.00

16. Transfer to Capital Projects reserve for future Public Works Lay Down Yard Project.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010000.310710 Capital Projects Reserve $ 1,504,626.00

17. Revenues are hereby adjusted and appropriations are hereby made for the Used Oil Payment Program.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 5010027.425006.OPP12 Oil Payment Program Grant Revenue $ 14,067.00 5010470.521000.OPP12 Oil Payment Program Grant Expense $ 14,067.00 03/08/2022 D 1 Page 27 of 39

RESOLUTION NO. 2022-

CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 5 EXHIBIT A

18. Revenues are hereby adjusted and appropriations are hereby made for the PLHA Grant.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010145.531500.00260 Non-Departmental Homelessness Prevention Account $ 635,530.00 0010027.425029.00260 Homelessness Prevention Revenue Account $ 635,530.00

19. Appropriations are hereby made for Community Facilities District 92-1 Closeout Analysis and Findings Report.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 7040750.555000 CFD 92-1 Other Debt Expenses $ 10,000.00 7040000.310410 CFD 92-1 Fund Balance $ 10,000.00

20. Appropriations are hereby made for the UAL Payment and Section 115 Trust allocation.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010145.518010 Non-Departmental Unfunded Accrued Liability $ 6,045,571.00 5010375.518010 Vista Sewer-Unfunded Accrued Liability $ 591,746.00 0010900.590711 Transfer Out to 115 Trust $ 2,200,000.00 0010000.310726 Transfer In from General Fund $ 2,200,000.00

21. Appropriations are hereby made for replacement of the Civic Center Boiler System.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 6020155.562000 Facility Maintenance Capital Replacement $ 56,340.00 6020090.482001 Transfer in from General Fund $ 56,340.00 0010900.590602 Transfer out to Fund 602 $ 56,340.00 0010000.310756 Community Project Reserve $ (56,340.00) 03/08/2022 D 1 Page 28 of 39

RESOLUTION NO. 2022-

CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 6 EXHIBIT A

22. Revenues are hereby adjusted and appropriations are hereby made for the addition of a Code Enforcement Officer position.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010115.511000 Code Enforcement Officer $ 24,284.00 0010040.441000 Parking Citation Revenue $ 24,284.00

23. Appropriations are hereby made for the Moonlight Cultural Arts Salary increases related to AB5 implementation.

Revenue/Fund
Appropriation Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010560.521000.SH4 Professional/Consulting Services $ 21,250.00 0010560.512000.SH4 Salaries Temporary $ 153,150.00 0010560.518400.SH4 Worker's Comp Insurance $ 5,667.00 0010560.518500.SH4 Unemployment Insurance $ 383.00 0010560.518800.SH4 Employer's FICA $ 2,221.00 0010560.521000.SH5 Professional/Consulting Services $ 24,450.00 0010560.512000.SH5 Salaries Temporary $ 136,550.00 0010560.518400.SH5 Worker's Comp Insurance $ 5,013.00 0010560.518500.SH5 Unemployment Insurance $ 341.00 0010560.518800.SH5 Employer's FICA $ 1,936.00 0010000.310784 Designated Cultural Arts AB5 Reserve $ 259,561.00 03/08/2022 D 1 Page 29 of 39

RESOLUTION NO. 2022-

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE

BUENA SANITATION DISTRICT, AMENDING THE OPERATING BUDGET FOR FISCAL YEARS 2021/22 AND 2022/23
The Board of Directors of the Buena Sanitation District does resolve as follows:

1. Findings. The Board of Directors hereby finds and declares the following:

A. On June 8, 2021 the Board of Directors adopted Resolution 2021-5 approving the Operating Budget for Fiscal Years 2021/22 and 2022/23.

B. The Board of Directors desires to amend the Operating Budget at this time to reflect changed circumstances.

2. Action.

A. The Operating Budget for Fiscal Years 2021/22 and 2022/23 is amended as set forth in Exhibit A.

3. Adoption. PASSED AND ADOPTED at a meeting of the Board of Directors of the Buena Sanitation District held on by the following vote:

AYES:

NOES:

ABSTAIN:

JUDY RITTER, CHAIRPERSON
APPROVED AS TO FORM: ATTEST:

DAROLD PIEPER, DISTRICT COUNSEL KATHY VALDEZ, CLERK OF THE BOARD By: By:

APPROVED
Darold Pieper
20210816153529
EXHIBIT 10
03/08/2022 D 1 Page 30 of 39

RESOLUTION NO. 2022-

BUENA SANITATION DISTRICT BOARD OF DIRECTORS
PAGE 1 EXHIBIT A

1. Appropriations are hereby made for a Fire Sprinkler Backflow Device Replacement.

Account Number Account Description Increase Decrease 5040480.562000 Buena Sewer Maintenance Capital Replacement $ 6,333.00 5040000.310410 BSD Fund Balance $ 6,333.00

2. Appropriations are hereby made for Unfunded Accrued Liability Payment.

Account Number Account Description Increase Decrease 5040380.518010 Buena Sewer Professional Services $ 362,683.00 5040000.310410 BSD Fund Balance $ 362,683.00 03/08/2022 D 1 Page 31 of 39

RECOMMENDED PERSONNEL CHANGES
March 8. 2022
Maintaining and keeping current the City's classification and compensation system is essential to City business. It is important to ensure that classification salary ranges are in alignment with the scope of responsibility and complexity of work performed. A progressive classification system promotes efficiency and responsiveness to meet the needs and demands of an organization, by creating new classifications and redefining position responsibilities for existing classifications. Furthermore, it is important to maintain a modern compensation system in order to afford the City the ability to attract, retain and reward employees. Thus, within the boundaries of financial feasibility, the City's compensation system is designed to be externally competitive and internally equitable.

The update to the City-wide Classification and Compensation Index includes the following change:

City Manager's Office/Code Enforcement Division
Add One Code Enforcement Officer I position
The City's Code Enforcement Division currently has one regular Code Enforcement Office I position, responsible for parking enforcement citations. Street sweeping enforcement consumes much of the parking enforcement officers time, leaving little time to focus on other parking enforcement issues throughout the City. Additionally, when that officer is absent, other code enforcement officers must step away from their ongoing duties and substitute in with parking enforcement activities. Adding another Code Enforcement Officer I position, focused on parking enforcement, will allow the Division redundancy and improve its enforcement capabilities.

Fiscal Impact: Staff anticipates an increase of$24,284 to the General Fund for the duration of the fiscal year. This increase would be offset by revenues from parking tickets written by staff.

Recreation & Community Services Department
Reinstate One Director of Recreation & Community Services position With the adoption of the FYs 2021/22 and 2022/23 Operating Budget the Director of Recreation & Community Services position was unfunded and the workload was distributed among other positions. Now that Recreation and Community Services programs are rebounding from the COVID-19 pandemic, staff recommends reinstating the Director position.

Fiscal Impact: Staff anticipates an increase of$38,155 to the General Fund for the duration of the fiscal year. This item will be funded by the recognition of additional General Fund revenues.

EXHIBIT 11
03/08/2022 D 1 Page 32 of 39

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, AMENDING THE CITY-WIDE CLASSIFICATION AND

COMPENSATION INDEX, AND REPEALING THE PROVISIONS OF ANY

RESOLUTIONS IN CONFLICT HEREWITH
The City Council of the City of Vista does resolve as follows:

1. Findings. The City Council hereby finds and declares the following:

A. The City Council established a Classification and Compensation Index to designate wage and range scales for employees by its adoption of Resolution No. 2021-219 on December 14, 2021.

B. The City Council desires to amend the City-Wide Classification and Compensation Index to reflect the addition of one Code Enforcement Officer I position.

C. The City Council further desires to amend the City-Wide Classification and Compensation Index to reflect the restoration of the Director of Recreation & Community Services position.

2. Action.

A. The City-Wide Classification and Compensation Index is hereby amended as provided in Attachment 1A, attached hereto and incorporated herein by reference, and shall take effect as of March 9, 2022.

B. All resolutions in conflict herewith are repealed and shall be of no further force or effect after March 8, 2022.

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on March 8, 2022, by the following vote:

AYES:

NOES:

ABSTAIN:

JUDY RITTER, MAYOR
APPROVED AS TO FORM: ATTEST:

DAROLD PIEPER, CITY ATTORNEY KATHY VALDEZ, CITY CLERK By: By:

Attachment

APPROVED
Darold Pieper
20220301113806
001059313 EXHIBIT 12
03/08/2022 D 1 Page 33 of 39

CITY OF VISTA EFFECTIVE March 9,2022

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
Resolution No. Page 1 of 3

AUTHORIZED
DEPARTMENT GROUP CLASSIFICATION RANGE* SUBTOTAL POSITIONS NOTES MONTHLY SALARY CITY COUNCIL Elct Mayor 1 $ $ 2,904 Elct Councilmember 4 $ $ 2,798 Con Secretary to the City Council C24 1 $ 5,083 - $ 6,168 SUBTOTAL 6
CITY MANAGER ----- City Manager MCP 1 $ $ 23,365 DD Assistant City Manager MCP 1 $ 9,015 - $ 19,076 Mgt Assistant to the City Manager MCP 1 $ 8,778 - $ 10,669 Mgt Communications Officer MCP 1 $ 7,324 - $ 8,903 Mgt Climate Action Plan Program Administrator MCP 1 $ 7,070 - $ 8,593 Mgt Management Analyst MCP 2 F $ 6,149 - $ 7,472 Con Secretary to the City Manager C24 1 $ 5,083 - $ 6,168 Gen Office Aide G2 1 $ 2,704 - $ 3,287 Code Mgt Code Enforcement Manager MCP 1 $ 7,336 - $ 8,919 Enforcement Gen Senior Code Enforcement Officer G32 1 $ 5,621 - $ 6,833 Gen Code Enforcement Officer II G26 4 $ 4,856 - $ 5,902 Gen Code Enforcement Officer I G19 2 $ 4,094 - $ 4,976 Gen Senior Office Specialist G13 1 $ 3,536 - $ 4,298 Information Mgt Information Technology Manager MCP 1 $ 8,818 - $ 10,717 Technology Mgt GIS Coordinator MCP 1 $ 7,178 - $ 8,723 Mgt Senior Information Technology Analyst MCP 1 $ 7,178 $ 8,723 Mgt Information Technology Analyst MCP 2 $ 6,200 - $ 7,536 Con Information Technology Technician C23 2 $ 4,514 - $ 5,486 Housing Mgt Housing Program Manager MCP 1 $ 7,777 - $ 9,454 Gen Staff Assistant G21 1 $ 4,298 - $ 5,225 Gen Senior Office Specialist G13 1 F $ 3,536 - $ 4,298 SUBTOTAL 28
HUMAN DD Human Resources Director MCP 1 $ 9,015 - $ 19,076 RESOURCES Mgt Principal Human Resources Analyst MCP 1 $ 7,919 - $ 9,626 Mgt Risk&Safety Program Manager MCP 1 F $ 7,070 - $ 8,593 Mgt Human Resources Analyst MCP 1 F $ 6,149 - $ 7,472 Con Human Resources Technician II C23 2 F $ 4,514 - $ 5,486 Con Senior Office Specialist C14 2 $ 3,624 - $ 4,405 Con Office Specialist II C30 1 F $ 3,288 - $ 3,996 SUBTOTAL 9
ECONOMIC DD Economic Development Director MCP 1 $ 9,015 - $ 19,076 DEVELOPMENT Gen Economic Development Specialist G31 1 $ 5,486 - $ 6,668 SUBTOTAL 2
FINANCE DD Finance Director/Treasurer MCP 1 $ 9,015 - $ 19,076 Mgt Finance Manager MCP 1 $ 9,291 - $ 11,292 Mgt Budget Manager MCP 1 $ 8,818 - $ 10,717 Mgt Senior Management Analyst MCP 1 $ 7,070 - $ 8,593 Mgt Senior Accountant MCP 1 $ 7,070 - $ 8,593 Con Accountant C31 1 $ 5,486 - $ 6,668 Con Accounting Technician C23 1 $ 4,514 - $ 5,486 Gen Accounting Technician G22 1 $ 4,405 - $ 5,354 Gen Senior Account Clerk G18 1 $ 3,995 - $ 4,856 Gen Account Clerk G14 4 $ 3,624 - $ 4,405 SUBTOTAL 13
CITY ATTORNEY ----- City Attorney MCP 1 $ $ 23,806 Mgt Assistant City Attorney MCP 3 F $ 13,038 - $ 15,848 Con Paralegal C29 1 $ 5,225 - $ 6,351 Con Staff Assistant C22 1 $ 4,405 - $ 5,354 Con Senior Office Specialist C14 1 $ 3,624 - $ 4,405 SUBTOTAL 7
CITY CLERK DD City Clerk MCP 1 $ 9,015 - $ 19,076 Mgt Assistant City Clerk MCP 1 $ 5,763 - $ 7,004 Gen Program Assistant G16 1 $ 3,805 - $ 4,625 Gen Office Specialist II G9 1 F $ 3,208 - $ 3,899 SUBTOTAL 4
FIRE DD Fire Chief MCP 1 $ 9,015 - $ 19,076 DEPARTMENT Mgt Deputy Fire Chief MCP 2 $ 12,933 - $ 15,724 Mgt Fire Battalion Chief MCP 4 $ 10,796 - $ 13,121 Mgt Emergency Services Officer MCP 1 $ 7,945 - $ 9,659 Mgt Management Analyst MCP 2 $ 6,149 - $ 7,472 Fir Fire Captain S80 18 $ 8,092 - $ 9,836 Fir Fire Engineer S70 18 $ 6,994 - $ 8,504 Fir Firefighter/Paramedic S30 42 A $ 6,725 - $ 8,177 Fir Assistant Fire Marshall S85 1 $ 8,093 - $ 9,837 Fir Fire Inspector S35 3 $ 5,688 - $ 7,624 Gen Senior Office Specialist G13 2 $ 3,536 - $ 4,298 SUBTOTAL 94
03/08/2022 D 1 Page 34 of 39

CITY OF VISTA EFFECTIVE March 9,2022

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
Resolution No. Page 2 of 3

AUTHORIZED
GROUP CLASSIFICATION RANGE* SUBTOTAL POSITIONS NOTES MONTHLY SALARY PUBLIC WORKS DO Public Works Director MCP 1 $ 9,015 - $ 19,076 Administration Mgt Public Works Operations Manager MCP 2 $ 9,291 - $ 11,292 Mgt Management Analyst MCP 1 $ 6,149 - $ 7,472 Con Management Assistant C32 1 $ 5,622 - $ 6,833 Gen Senior Account Clerk G18 1 $ 3,995 - $ 4,856 Gen Program Assistant G16 1 $ 3,805 - $ 4,625 Gen Office Specialist II G9 3 F $ 3,208 - $ 3,899 Vehicle Mgt Public Works Supervisor MCP 1 $ 6,268 - $ 7,618 Maintenance Vma Fleet Maintenance Worker III V29 1 $ 5,225 - $ 6,351 Vma Fleet Maintenance Worker II V25 4 A/F $ 4,739 - $ 5,760 Vma Fleet Maintenance Worker I V21 F $ 4,298 - $ 5,225 Right-of-Way Mgt Public Works Supervisor MCP 1 $ 6,268 - $ 7,618 Maintenance Vma Street Maintenance Worker III V23 4 $ 4,513 - $ 5,486 Vma Street Maintenance Worker II V19 12 A/F $ 4,094 - $ 4,976 Vma Street Maintenance Worker I V17 F $ 3,899 - $ 4,739 Vma Maintenance Worker Trainee Vil $ 3,368 - $ 4,094 Sanitary Sewer Mgt Public Works Supervisor MCP 1 $ 6,268 - $ 7,618 Maintenance Vma Wastewater Worker III V27 3 $ 4,976 - $ 6,048 Vma Wastewater Worker II V22 12 A/F $ 4,405 - $ 5,354 Vma Wastewater Worker I V20 F $ 4,195 - $ 5,099 Vma Maintenance Worker Trainee Vil $ 3,368 - $ 4,094 Park/Facility Mgt Public Works Supervisor MCP 2 $ 6,268 - $ 7,618 Maintenance Vma Park Maintenance Worker III V23 2 $ 4,513 - $ 5,486 Vma Facilities Maintenance Worker III V23 2 $ 4,513 - $ 5,486 Vma Facilities Maintenance Worker II V19 3 A/F $ 4,094 - $ 4,976 Vma Facilities Maintenance Worker I V17 $ 3,899 - $ 4,739 Vma Park Maintenance Worker I V15 $ 3,713 - $ 4,513 Vma Maintenance Worker Trainee Vil $ 3,368 - $ 4,094 SUBTOTAL 58
RECREATION& DO Recreation&Community Services Director MCP 1 $ 9,015 - $ 19,076 COMMUNITY Mgt Recreation&Community Services Operations Manager MCP 2 $ 9,291 - $ 11,292 SERVICES Mgt Community Services Program Manager MCP 2 $ 7,070 - $ 8,593 Mgt Waterpark Manager MCP 1 $ 7,070 - $ 8,593 Mgt Management Analyst MCP 1 $ 6,149 - $ 7,472 Gen Theater Technical Coordinator G19 1 $ 4,094 - $ 4,976 Gen Account Clerk G14 1 $ 3,624 - $ 4,405 Vma Waterpark Facility Specialist V23 1 $ 4,513 - $ 5,486 Gen Marketing Specialist G18 1 $ 3,995 - $ 4,856 Gen Assistant Waterpark Manager G18 2 $ 3,995 - $ 4,856 Gen Ticket Office Supervisor G16 1 $ 3,805 - $ 4,625 Gen Theater Rentals&Technical Supervisor G16 1 $ 3,805 - $ 4,625 Gen Sr.Office Specialist G13 1.75 F,1PT $ 3,536 - $ 4,298 Gen Park Ranger G12 4 $ 3,451 $ 4,195 Gen Recreation Leader IV G10 1 $ 3,287 - $ 3,995 Gen Office Specialist II G9 1.75 $ 3,208 - $ 3,899 Gen Recreation Coordinator GN/AD34 3.75 $ 3,766 - $ 4,577 Gen Food Services Supervisor GN33 1 $ 3,675 - $ 4,467 Gen Bus Driver GN15 0.875 $ 3,098 - $ 3,766 SUBTOTAL 29.125
03/08/2022 D 1 Page 35 of 39

CITY OF VISTA EFFECTIVE March 9,2022

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
Resolution No. Page 3 of 3

AUTHORIZED
GROUP CLASSIFICATION RANGE* SUBTOTAL POSITIONS NOTES MONTHLY SALARY

COMMUNITY
DEVELOPMENT& DO Community Development and Engineering Director MCP 1 $ 9,015 - $ 19,076 ENGINEERING Mgt Community Development Deputy Director/City Planner MCP 1 $ 9,990 - $ 12,502 Planning Mgt Principal Planner MCP 1 $ 8,117 - $ 9,865 Gen Associate Planner G36 2 $ 6,198 - $ 7,533 Gen Administrative Secretary G19 1 $ 4,094 - $ 4,976 Development Mgt Building Official MCP 1 $ 9,799 - $ 11,907 Services Gen Plan Check Engineer G42 1 $ 7,174 - $ 8,720 Gen Senior Building Inspector G36 1 $ 6,198 - $ 7,533 Gen Building Inspector II G32 2 A/F $ 5,621 - $ 6,833 Gen Supervising Dev.Services Tech G32 1 $ 5,621 - $ 6,833 Gen Senior Dev.Services Tech G30 1 $ 5,354 - $ 6,507 Gen Development Services Tech II G27 1 F $ 4,976 - $ 6,048 Gen Senior Office Specialist G13 1 $ 3,536 - $ 4,298 Engineering Mgt City Engineer MCP 1 $ 12,133 - $ 14,746 Mgt Principal Engineer MCP 1 $ 10,290 - $ 12,502 Mgt Senior Engineer MCP 1 $ 9,438 - $ 11,470 Mgt Capital Projects Manager MCP 1 $ 7,777 - $ 9,454 Mgt Management Analyst MCP 1 $ 6,149 - $ 7,472 Gen Right of Way Agent G48 1 $ 8,305 - $ 10,095 Gen GIS Mapping Technician G25 1 $ 4,739 - $ 5,760 Stormwater Mgt Stormwater Program Manager MCP 1 $ 7,777 - $ 9,454 Gen Sr.Environmental Specialist G36 1 $ 6,198 - $ 7,533 Gen Environmental Specialist II G32 3 F $ 5,621 - $ 6,833 Con Management Assistant C32 1 $ 5,622 - $ 6,833 Traffic Mgt Principal Engineer MCP 1 $ 10,290 - $ 12,502 Engineering Gen Traffic Systems Operations Specialist G44 1 $ 7,533 - $ 9,156 Gen Assistant Engineer G38 1 $ 6,507 - $ 7,910 Gen Senior Office Specialist G13 1 $ 3,536 - $ 4,298 Land Mgt Senior Engineer MCP 1 $ 9,438 - $ 11,470 Development Gen Assistant Engineer G38 2 $ 6,507 - $ 7,910 Gen Construction Inspector II G32 1 F $ 5,621 - $ 6,833 Sewer Projects Mgt Sewer Engineering Division Manager MCP 1 $ 10,568 - $ 12,845 Mgt Construction Manager MCP 1 $ 10,192 - $ 12,387 Mgt Senior Engineer MCP 1 $ 9,438 - $ 11,470 Mgt Capital Projects Manager MCP 1 $ 7,777 - $ 9,454 Gen Right of Way Agent G48 1 $ 8,305 - $ 10,095 Gen Assistant Engineer G38 1 $ 6,507 - $ 7,910 Gen Construction Inspector II G32 3 F $ 5,621 - $ 6,833 Gen Engineering Technician II G31 1 F $ 5,486 - $ 6,668 SUBTOTAL 46
TOTAL POSITIONS 296.125
GROUP KEY: Elct-Elected Official;DD-Department Director,Mgt-Management;Gen-General(VCEA);Vma-General(VCMA);Fir-Fire(VFFA); Con-Confidential;MCP-Mgmt.Compensation Plan;GN-Nutrition Center(VCEA);AD-Adobe(VCEA) NOTES:

A Number Number of allocated positions may vary within the stated ranges provided the aggregate total does not change.

PT Part-time Position
F Human Resources Management Analyst/Assistant,Risk and Safety Management Analyst/Assistant and Assistant City Attorney/Deputy City Attorney are flexibly staffed classifications.Incumbents of the lower classification may be advanced to the higher classification at the discretion of the appointing authority and approval of the Human Resources Director.The salary range for the Human Resources and Risk and Safety Management Assistant,which is included in the Confidential Employee Group,is 10%below Management Analyst.The salary range for Deputy City Attorney is 15%below Assistant City Attorney.Human Resources Technician I/II,Engineering Technician I/II, Environmental Specialist I/II,Development Services Technician I/II,Fleet Maintenance Worker I/II,Facility Maintenance Worker I/II, Office Specialist I/II,Construction Inspector I/II,Building Inspector I/II,Street Maintenance Worker I/II,Wastewater Worker I/II,and Park Maintenance Worker I/II are also flexibly staffed classifications.

ADDITIONAL NOTE*The salary ranges for all groups except the MCP group are approximate numbers.The actual numbers for these groups are contained in each respective salary table.The range numbers for the MCP group are the actual minimums and maximums of the salary ranges.
03/08/2022 D 1 Page 36 of 39

PRIOR ACTIONS
Fiscal Year 2021/22 Second Quarter Financial Report
On December 14, 2021, received and filed the Fiscal Year 2021/22 First Quarter Financial Report; adopted City Council Resolution No. 2021-217, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2021-217, amending the Operating Budget for Fiscal Years 2020/21 and 2021/22 (Vote: 5-0).

On November 9, 2021, received and filed the Fiscal Year 2020/21 Fourth Quarter Financial Report; adopted City Council Resolution No. 2021-195 amending the Operating Budget for Fiscal Years 2020/21 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2021-195, amending the Operating Budget for Fiscal Years 2020/21 and 2021/22 (Vote: 5-0).

On May 11, 2021, received and filed the Fiscal Year 2020/21 Third Quarter Financial Report; adopted City Council Resolution No. 2021-70, amending the Operating Budget for Fiscal Years 2020/21 and 2021/22, and amending the Capital Project Budget for Fiscal Years 2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2021-5, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21 (Vote: 5-0).

On March 9, 2021, received and filed the Fiscal Year 2020/21 Second Quarter Financial Report; adopted City Council Resolution No. 2021-34, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2021-5, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21 (Vote: 5-0).

On December 8, 2020, received and filed the Fiscal Year 2020/21 First Quarter Financial Report; adopted City Council Resolution No. 2020-206, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2020-34, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21 (Vote: 5-0).

On November 10, 2020, received and filed the Fiscal Year 2019/20 Fourth Quarter Financial Report; adopted City Council Resolution No. 2020-192, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Projects Budget for Fiscal Years 2020/21 and 2021/22 (Vote: 5-0).

On May 12, 2020, received and filed the Fiscal Year 2019/20 Third Quarter Financial Report; adopted City Council Resolution No. 2020-77, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted Community Development Commission Resolution No. 2020-2, adopting a Capital Project Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0).

On March 10, 2020, received and filed the Fiscal Year 2019/20 Second Quarter Financial Report; adopted City Council Resolution No. 2020-38, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted Buena Sanitation District Resolution No. 2020-5, amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0).

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On December 10, 2019, received and filed the Fiscal Year 2019/20 First Quarter Financial Report; adopted City Council Resolution No. 2019-163, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted City Council Resolution No. 2019-164, amending the City- Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith (Vote: 5-0).

On November 12, 2019, received and filed the Fiscal Year 2018/2019 Fourth Quarter Financial Report; adopted City Council Resolution No. 2019-149, amending the Operating Budget for Fiscal Years 201920 and 2020/21 (Vote: 5-0).

On May 14, 2019, received and filed the Fiscal Year 2018/19 Third Quarter Financial Report; adopted City Council Resolution No. 2019-59, amending the Operating Budget for Fiscal Year 2018/19, and amending the Capital Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0).

On March 12, 2019, received and filed the Fiscal Year 2018/2019 Second Quarter Financial Report; adopted City Council Resolution No. 2019-31, amending the Operating Budget for Fiscal Year 2018/19 and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0).

On November 27, 2018, received and filed the Fiscal Year 2018/2019 First Quarter Financial Report; adopted City Council Resolution No. 2018-181, amending the Operating Budget for Fiscal Year 2018/19 and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted Buena Sanitation District Resolution No. 2018-23, amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0).

On November 13, 2018, received and filed the Fiscal Year 2017/18 Fourth Quarter Financial Report; adopted City Council Resolution No. 2018-174, amending the Operating Budget for the 2018/19 Fiscal Year and Capital Project Budget for the 2018/19 and 2019/20 Fiscal years; and adopted City Council Resolution No. 2018-175, amending City Council Policy 200-19, Use of Year End Fund Balance (Vote: 5-0)
On May 8, 2018, received and filed the Fiscal Year 2017/18 Third Quarter Financial Report; adopted City Council Resolution No. 2018-65, amending the Operating and Capital Budgets for the 2017/18 Fiscal Year; and adopted City Council Resolution No. 2018-66, amending the City-Wide Classification and Compensation Index, and Repealing the Provisions of any Resolutions in Conflict Herewith (Vote: 5-0).

On February 27, 2018, received and filed the Fiscal Year 2017/18 Second Quarter Financial Report; adopted City Council Resolution No. 2018-23, amending the Operating and Capital Improvement Program Budgets for the 2017/18 Fiscal Year; adopted Buena Sanitation District Resolution No. 2018-5, amending the Operating Budget for the 2017/18 Fiscal Year; and adopted City Council Resolution No. 2018-24, amending the City-Wide Classification and Compensation Index, and Repealing the Provisions of any Resolutions in Conflict Herewith (Vote: 4-0, Rigby absent).

On November 14, 2017, received and filed the Fiscal Year 2017/18 First Quarter Financial Report; adopted City Council Resolution No. 2017-154, amending the Operating and Capital Project Budgets for the 2017/18 Fiscal Year; adopted Community Development Commission Resolution No. 2017-3, amending the Operating Budget for the 2017/18 Fiscal Year; and 03/08/2022 D 1 Page 38 of 39

adopted City Council Resolution No. 2017-155, amending the City-Wide Classification and Compensation Index, and Repealing the Provisions of any Resolutions in Conflict Herewith (Vote: 5-0).

On June 27, 2017, adopted City Council Resolution No. 2017-101, approving the Five-Year Capital Improvement Program and Fiscal Year 2017/18 Capital Project Budget and Authorizing Appropriations for Fiscal Year 2017/18 Capital Projects (Vote: 4-0, Rigby absent).

On June 13, 2017, adopted City Council Resolution No. 2017-95, Buena Sanitation District Resolution No. 2017-5, and Community Development Commission Resolution No. 2017-1, approving the Annual Operating Budget for Fiscal Year 2017/18 (Vote: 5-0). 03/08/2022 D 1 Page 39 of 39