Vista City Council
December 13, 2022

ACTION:
____________________________
Clerk/Secretary
Department: Finance Item No: D3
Prepared by:

Matt McDonald, Finance Manager
Lori Ruiz, Senior Accountant Meeting Date: December 13, 2022 Approved by:

Mike Sylvia, Director
Amanda Lee, Acting City Manager Agenda Location: Discussion SUBJECT: FISCAL YEAR 2022/23 FIRST QUARTER FINANCIAL REPORT RECOMMENDATION:

1.Receive and file the Fiscal Year 2022/23 First Quarter Financial Report.

2.Adopt City Council Resolution No. 2022- , amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24.

3.Adopt City Council Resolution No. 2022- , amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith.

CORRELATION TO CITY COUNCIL GOALS: Fiscal Responsibility.

PRIOR ACTION: On November 15, 2022, received and filed the Fiscal Year 2021/22 Fourth Quarter Financial Report; adopted City Council Resolution No. 2022-172, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2021/22 and 2022/23; adopted Buena Sanitation District Resolution 2022-21, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23 (Vote: 5-0).

On October 11, 2022, discussed allocating excess cannabis revenues and provided direction to staff (Vote: Consensus).

See Exhibit 12 for comprehensive list of prior actions.

STATEMENT ON THE SUBJECT: General Fund operating revenues and expenditures are within budgetary expectations as of September 30, 2022. Exhibit 3 provides budgetary and actual revenue information on General Fund revenues. As of September 30, 2022, the City has received 16.6 percent of the General Fund Total Resources (revenues plus other financing sources) projected for the fiscal year.

Revenues are below the 25 percent mark at this point in the fiscal year. This is common and expected for the first 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
12/13/2022 D3 Page 1 of 36
Approved above recommendation, adopted the following: 1) City Council Resolution No. 2022-188; and 2) City Council Resolution No. 2022-189. Vote: 5-0

MEETING DATE: December 13, 2022 PAGE 2

SUBJECT: FISCAL YEAR 2022/23 FIRST QUARTER FINANCIAL REPORT Exhibit 5 provides comparative information for General Fund expenditures. As of September 30, 2022, the City had expended 16.7 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 25 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 September 30, 2022, reflects $17,295,664 in revenues received from external sources (see Exhibit 3). For comparison purposes, this is $5.6 million higher when compared to last year’s first quarter amount of $11,687,859. Additionally, $3.7 million of the

5.6 million increase is due to a change in accounting for monthly accruals for property tax, sales and use tax, and Proposition L sales tax. A like-kind year-to-year comparison reduces the increase to $1.9 million.

This fiscal year’s budgeted adjusted total resources (revenue plus other financing sources) estimated for the General Fund is $104,050,599. Of this, $17,295,664, or 16.6 percent has been received. Adjusted estimated budgeted General Fund appropriations are $116,572,711, with $19,510,153 or 16.7 percent expended. Exhibit 1 provides financial and economic highlights as they pertain to the City.

Requested Budget Adjustments. There are 18 budget adjustments requested at this time, including nine new budget adjustments and eight budget adjustments related to FY 2021/22 Excess Cannabis revenue. These proposed revenue and 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
Luz Duran Park Comm. Ctr/Sheriff's Substation (CIP Grant Fund) $1,600,000 $1,600,000 Boys and Girls Club Indoor Soccer Arena (CIP Grant Fund) $3,500,000 $3,500,000 Electric Vehicle Charging Station (CIP Grant Fund) $1,400,000 $1,400,000 VUSD Resource Officer (General Fund) $180,000 $180,000 Street Const. and Sidewalk Projects (Deferred Street Const. Fund) $567,247 Recreation Instructional Classes (General Fund) $7,000 $7,000 Planned Local Housing Allocation (General Fund) $475,631 $475,631 Civic Center Server Rm AC Replacements (Facility Maint. Fund) $40,000 Fire Station Number 3 Replacement Project (General Capital Fund) $44,766 Generator Installation Civic Ctr & Public Works (Fleet Maint. Fund) $167,406

Fiscal Year 2021/22 Excess Cannabis Revenue Spending Plan. On October 14, 2022, the City Council discussed the priorities for allocating $2,809,095 of FY 2021/22 excess cannabis revenues. $466,396 was approved with adoption of the FY 2022/23 Mid-Cycle Budget for on-going expenditures associated with Park Ranger positions ($205,470), a Sheriff's Deputy ($229,926), and park restroom maintenance ($31,000). The remaining balance of $2,342,699 was allocated by consensus on the following eight special projects.

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MEETING DATE: December 13, 2022 PAGE 3

SUBJECT: FISCAL YEAR 2022/23 FIRST QUARTER FINANCIAL REPORT Description Appropriations
Youth Prevention and Early Intervention Programs $100,000 Scholarship Program $109,699
Increase Lighting in Neighborhoods $500,000
Social Equity Study $100,000
Postal Way Service Club Sign $40,000
Playground Resurfacing $693,000
Park Improvements $550,000
Safe Parking Program $250,000
TOTAL $2,342,699

The budget adjustment Resolution for the above items is attached as Exhibit 9.

Personnel Changes. Staff has identified and recommends seven personnel changes included in the first quarter financial report. The proposed changes include five changes in the Engineering Department and two changes in the Recreation & Community Services Cultural Arts Division Department. Exhibit 10 provides a description of the proposed changes and Exhibit 11 is the authorizing resolution and accompanying amended City-wide Classification and Compensation Index to implement the changes.

FISCAL IMPACT: After accounting for the recommended budget adjustments, General Fund revenues and expenditures are in-line with budgetary expectations on September 30, 2022. If approved, the Resolutions within this report will adjust the projected appropriations and revenues in specified accounts.

EXHIBITS:

1. First Quarter Financial Report Financial and Economic Highlights.

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

3. General Fund Revenue Summary, Three Months Ending September 30, 2022. This summary reflects General Fund revenues that were received during the first 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, Property Tax and Sales Tax, account for about 39 percent of total General Fund revenue budget that are received from outside sources annually. 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 September 30, 2022. 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 September 30, 2022. 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 on September 30, 2022.

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

7. Enterprise Funds Combined Balance Sheet, September 30, 2022. 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 September 30, 2022. Presents the income statement for the City’s enterprise activities. Whereas the balance sheet is a “snapshot” at 12/13/2022 D3 Page 3 of 36

MEETING DATE: December 13, 2022 PAGE 4

SUBJECT: FISCAL YEAR 2022/23 FIRST QUARTER FINANCIAL REPORT 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, and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24

10. Recommended Personnel Changes

11. City Council Resolution No. 2022- , amending the City-Wide Classification and Compensation Index, repealing the provisions of any resolutions in conflict herewith

12. Prior Actions

12/13/2022 D3 Page 4 of 36

FIRST QUARTER FINANCIAL REPORT

FINANCIAL AND ECONOMIC HIGHLIGHTS
The purpose of the first quarter report is to present a financial and economic review of the City’s fiscal status for the first three months of operations for the 2022/23 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 2022/23 fiscal year is $14,857,042,188. The assessed valuation represents an increase of $1,363,479,033 or

10.1 percent as compared to the 2021/22 fiscal year assessed valuation figures. Budgetary estimates for the 2022/23 fiscal year for property tax revenues are $28,811,952.

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 (July 1, 2022 to September 30, 2022) for residential units totaled $10,089,598 for the first quarter ended September 30, 2022, as compared to $1,857,042 for the first quarter ended September 30, 2021.

The valuation of building permits issued for new non-residential buildings totaled $1,266,000 for the first quarter ended September 30, 2022, as compared to $3,214,595 for the first quarter ended September 30, 2021.

The valuation of all building and related permits totaled $21,328,148 for the first quarter ended September 30, 2022, as compared to $9,393,607 for the first quarter ended September 30, 2021.

General Fund fees and permits (building, engineering, and planning) generated by this activity totaled $1,063,938 for the first quarter ended September 30, 2022, as compared to $898,704 for the first quarter ended September 30, 2021. The growth 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.

Local Employment. The San Diego area economy has fully recovered 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 September 2022 was

3.1 percent, 42.6 percent lower than the 5.4 percent rate as of September 2021. As of September 2022, the City of Vista had a labor force of 44,866, with 43,325 employed, giving Vista an unemployment rate of 3.4 percent. In September 2021, the Vista unemployment rate was 5.5 percent.
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BUILDING PERMIT VALUATIONS
12/13/2022 D3 Page 5 of 36EXHIBIT 1

Consumer Price Index. The consumer price index for the greater San Diego area showed an increase 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 first half of 2022, the rate increased at an annual rate of 8.1 percent.

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

8.5 percent in October 2022 to $895,000 compared to $825,000 in October 2021.

Single Family Attached (SFA) median home prices in Vista zip codes increased 6.2 percent to $515,000 in October 2022 compared to $485,000 in October 2021.

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 first fiscal quarter 2022, totaled $4,139,811. An amount of $1,973,983 was collected for the first fiscal quarter 2021, representing a year over year increase of 109.7 percent. The larger than expected increase is due to a change in accounting for monthly accruals. In a like-kind comparison from year-to-year, reduces the 2022 taxes collected to $1,874,086 which is a decrease of 5.1 percent. This decrease was likely due to increasing inflation which can have a negative effect on demand and a shift in spending to services which are non-taxable.

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 first quarter of fiscal year 2022.

Because this amount is equal to one percent of the taxable retail sales, the $4,139,811 represents approximately $413,981,087 in taxable sales for the period covered. The following chart shows City sales tax collection each quarter for the past five years. Due to the two-month time lag the chart does not include the final month of the quarter.

Proposition “L” Sales Taxes. An annual amount of $1,205,021 of the additional ½ cent sales tax, adopted by Proposition “L” in November 2007, is used to fund fire services. In addition, for FY 2022/23, $6,839,000 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 $11,737,996 have been included in the FY 2022/23 operating budget to fund the fire and debt service costs of $8,059,021. The anticipated excess difference of $3,678,975 will be set-aside with existing Proposition “L” reserves that have been collected in previous years. In the below table, the 2022/23 revenues and expenditures are based on estimates. These estimates will be updated with $3,500,000
$4,000,000
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SALES TAX NET COLLECTIONS
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the actual results in fourth quarter report. At September 30, 2022 the estimated amount to be held in the Proposition L reserve to fund at the end of FY 2022-23 is $19,489,568.

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 2022/23 to support the City’s recreation programs are $4,248,299. For the first quarter ended September 30, 2022, $2,229,491 or

54.1 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 2022/23 to support the City’s building, engineering, and planning programs for the year are $3,152,500. For the first quarter ended September 30, 2022, $1,063,938 or 33.7 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 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 12,009,138$ (7,857,060)$ 4,152,078$
2022/23*11,737,996$ (8,059,021)$ 3,678,975$
Inception-to-date 124,843,493$ (105,353,925)$ 19,489,568$ *Based on budget estimates
12/13/2022 D3 Page 7 of 36

estimated fees budgeted for fiscal year 2022/23 to support these city services provided primarily by the Fire Department for the year are $7,449,724. Of this, $3,572,234 is an 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.

In June 2022, the Federal Reserve Board (the Fed), raised the Federal Funds Rate, which is the interest rate banks charge one another for overnight loans, to a range of 1.50-1.75% in an effort to combat inflation. As expected, the Fed has continued raising interest rates in 2022 at a pace unseen in decades as, inflation hit a 40-year high of 9.1 percent in the summer. In early November 2022, the Fed increase the Fed Funds Rate to a range of 3.75-

4.00%. Analysts anticipate that the Fed will begin to slow down the pace of interest rate escalation as inflation begins to slowly decline over the next two to three years returning to 2 percent in 2024 or 2025.

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 will portfolio trades to emphasize long-term value optimization while maintaining the portfolio’s duration match to its stated index benchmark

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FIRST QUARTER FINANCIAL REPORT

DISCUSSION ON RECOMMENDED BUDGET ADJUSTMENTS

1.Luz Duran Park Community Center & Sheriff’s Substation at 986 Vista Village Drive: The City has been allocated $1.6 million from the State of California to convert the existing sheriff’s sub-station at Luz Duran Park into a community center and relocate the sheriff’s sub-station to a City-owned property at 986 Vista Village Drive. This project will provide crucial park resources for the 1100 residents who reside within the half-mile radius of the park. Funding will enhance the park’s offering for local children and families and the existing sheriff’s substation will be relocated outside the residential neighborhood. Staff recommends recognizing revenue of $1,600,000 in the State Grant revenue account (1170027.425100.8351) and an appropriation be made in the Luz Duran Park Community Center & Sheriff’s Substation project Source Appropriation expense account (1176208.578999.8351).

2.Boys and Girls Club Indoor Soccer Arena: The City has been allocated $3.5 million from the State of California for the development of an indoor soccer arena on the Boys and Girls Club Property on California Avenue, in the heart of the Townsite community. The indoor arena soccer facility would include lighting, the addition of ADA-compliant walkways, restroom facilities, improvements to the facility entrance and some additional lighting in the neighborhood lighting. The project will increase sports accessibility for nearly 3,300 youths served by the Boys and Girls Club, city leagues, and community.

Staff recommends recognizing revenue of $3,500,000 in the State Grant revenue account (0010027.425100.8352) and an appropriation be made in the Boys and Girls Club Indoor Soccer Arena project Source Appropriation expense account (1176208.578999.8352).

3.Electric Vehicle Charging Stations (8902): The City has been allocated $1.4 million from the State of California to support the installation of public-use electric vehicle charging station on City-owned property throughout the City. With support from the state budget, the City will install an additional 33 charging stations at accessible, well used City-owned properties. Properties for installation of EV charging stations include Civic Center, Public Works, Fire Station #5, Shadowridge Park, Wave Water Park, Downtown Vista Brengle Terrace Park, Luz Duran Park. Staff recommends recognizing revenue of $1,400,000 in the State Grant revenue account (0010028.425100.8902) and an appropriation be made in the Electric Vehicle Charging Stations project Source Appropriation expense account (1176208.578999.8902).

4.VUSD School Resource Officer: On October 25, 2022 City Council approved Resolution 2022-154 approving an agreement with the Vista Unified School District (VUSD) and the City to re-instate the special purpose officers and enter into a cost sharing agreement for the appointment of two school resource officers. The cost for both deputies is approximately $300,000 for FY 2022/23 and the City will be responsible for 40 percent of the cost. Due to budget savings, the City’s portion is available in the Law enforcement contract with Other Agencies account. Staff recommends recognizing revenue of $180,000 in the VUSD Law Enforcement Services Revenue account (0010036.438145) 12/13/2022 D3 Page 9 of 36EXHIBIT 2

and an appropriation be made in the Law enforcement contract with Other Agencies account (0010200.521040).

5.Street Construction and Sidewalk Projects: Streets have been identified that are eligible for the use of in lieu fees that have been collected in previous years. Staff recommends programming these revenues from deferred street construction fund balance (1280000.310410) into the following projects to use the most restrictive funding source first. Staff recommends programming $567,247.55 into the following three projects, $469,133.97 into Street Construction and Overlay (1286565.578999.8225), $28,939.14 into Pedestrian Mobility Sidewalks, and $69,173.44 into Townsite Complete Streets.

6.Recreation Instructional Classes: Attendance in recreation instructional classes such as Line Dancing, Pickleball, Tennis, Zumba, and Karate has been higher than anticipated.

The City pays course instructors based on a percentage of revenue received from each class. Staff recommends recognizing an additional $7,000 in the Instructional Classes Revenue account (0010030.431720.ICLAS) and an additional appropriation of $7,000 be made into the Recreation Service Contract expense account (0010510.521040.ICLAS) to fund the program through the remainder of the fiscal year.

7.Planned Local Housing Allocation (PLHA): The PLHA provides funding to local governments in California for housing-related projects and programs that assist in addressing the unmet housing needs of their local communities. The City had been awarded $1,334,911 for allocation rounds two and three. Estimates were used in the FY 2021/22 and 2022/23 budget and the actual allocation is $475,631.03 over the budget.

Staff recommends recognizing the additional revenue into account (0010027.425029) and appropriating $475,631.03 into the PLHA grant account (0010145.531500.PLHA).

Staff also recommends moving $713,031.46 of funds previously appropriated in the Homelessness project (00260) to the PLHA account (0010145.531500.PLHA) to more accurately track the allocation.

8.AC Replacement-Civic Center Server Rooms: The AC units for the server rooms at the Civic Center are failing. Fans are currently in use to help cool down the temperature of the 1st floor server room. However, it is recommended that the AC units for both the 1st and 2nd floor server rooms be replaced as soon as possible. The potential overheating of the servers could cause a major work delay/stoppage. Staff recommends an appropriation of $40,000 be made in the Facility Maintenance Capital Replacement expense account (6020155.562000) from the Community Project reserve account (0010000.310756).

9.Fire Station No. 3 Replacement (Fire Mitigation Fees): The Fire Station No. 3 replacement project will demolish the existing structure and construct an approximately 9,700 square foot fire station and appurtenances. With the seventh supplemental Vista Fire Protection District (VFPD) agreement, the VFPD provided funding which included VFPD Fire Mitigation Fees held by the City of Vista. Effective July 1, 2022, Fire Mitigation fees will be held by the district. An estimate of $408,000 of VFPD Fire Mitigation fees were included in the agreement on May 24,2022. On June 30, 2022 the total VFPD fees were $452,765.90. Staff recommends appropriating the additional 12/13/2022 D3 Page 10 of 36

$44,765.90 into the Fire Station No. 3 replacement project (0026555.578999.8331) and transferring the full amount of $452,765.90 from the VFPD reserve account (0010000.310569) to the General Fund Capital fund for the project.

10.Generator Installation Civic Center and Public Works: In March 2021, the California Office of Emergency Services allocated $283,000 to the City of Vista for the enhancement of the City’s resiliency against power shutoff events. These funds were used for the purchase of three new power generators: one for Civic Center, one for Public Works, and one for use throughout the City. Purchase price for all three generators and parts is $224,017, which leaves $58,982 for installation of the Generators. Staff recommends programming an appropriation of $167,406 into the Fleet Maintenance Capital Replacement account (6030160.562000.VEHIC) to fund the remaining costs for installation, permits, and contingency. This will be funded by monies set aside for this purpose in the Fleet Vehicle and Equipment replacement reserve account (6030000.310719).

11.Fiscal Year 2021/22 Excess Cannabis Revenue Spending Plan: On October 14, 2022, City Council discussed the priorities for allocating $2,809,095 of FY 2021/22 excess cannabis revenues. $466,396 was approved with adoption of the FY 2022/23 Mid-Cycle Budget for on-going expenditures associated with Park Ranger positions ($205,470), a Sheriff's Deputy ($229,926), and park restroom maintenance ($31,000). The remaining balance of $2,342,699 was allocated on the following eight special projects. a.Youth Prevention and Early Intervention Programs: Staff recommends an additional $100,000 allocation for youth cannabis prevention and early intervention into expense account (0010200.531500.YECR). b.Scholarship Program: Staff recommends an additional allocation of $109,699 into account (0010145.531500.YECR) to fund a scholarship program where qualifying individuals can apply for funds to participate in programs provides by Vista organizations (non-profit or for profit), including the City’s own programs. c.Increase Lighting in Neighborhoods: Staff recommends an additional allocation of $500,0000 into account (1080440.561000) to continue to fund increased lighting in City neighborhoods.
d.Social Equity Study: On August 9, 2022, the City Council directed staff to explore hiring a consultant through an RFP process) to conduct a social equity study related to cannabis and potentially other issues. Staff is in the process of collecting information for the City Council' s review; however, based on preliminary research staff recommends allocating a total of $100,000 to account (0010145.521000.YECR) for the RFP to ensure funding is available when the item is brought back for City Council consideration.
e.Postal Way Service Club Sign: To highlight service clubs in the City, staff recommends installing a new and updated monument sign at the corner of Postal Way to display the logos of each club. Staff recommends an appropriation of $40,000 into account (0010145.561000.YECR).
f.Playground Resurfacing: Staff has identified playgrounds at the following six parks that are in need of resurfacing: Brengle Terrace, Wildwood, Sports Park, Breeze Hill, South Buena Vista, and Shadowridge Park. The cost to resurface the 12/13/2022 D3 Page 11 of 36

City's playgrounds range from an estimated $90,000 to $150,000, depending on the size. Staff recommends allocating $693,000 into account (0026555.578999.8353) for this project.
g.Park Improvements: Public Works staff has identified a variety of park improvement projects at parks throughout the City, including landscaping ( planting, mulch, footpaths), amenities (picnic table and trash can replacement), and field/ court improvements (regrading, reseeding, netting, court resurfacing).

Staff recommends allocating $550,000 into account (0026555.578999.8354) for these projects.
h.Safe Parking: On June 28, 2022, City Council reviewed the Safe Parking Program RFP and directed staff to proceed with releasing the RFP. The RFP identifies the availability of up to $ 250,000 in funding. The City received a grant from the County of San Diego in the amount of $65,000 for one time facility improvements needed to implement the program. In lieu of using funds from the City' s Housing Fund for operational costs, staff recommends allocating $250,000 into account (0010145.521010.YECR) for the program for FY 2022/23. 12/13/2022 D3 Page 12 of 36

GENERAL FUND REVENUE SUMMARY
THREE MONTHS ENDED SEPTEMBER 30, 2022
Prior Year Current Year
Budget 9/30/2021 % Received Budget 9/30/2022 % Received Taxes:

Property Tax 14,724,870$ 264,158$ 1.79% 15,810,378$ 586,696$ 3.71% Homeowners Property Tax Relief 82,000 - 0.00% 82,000 - 0.00% Real Property Transfer Tax 482,270 100,845 20.91% 535,860 142,887 26.66% VLF Property Tax Compensation 10,833,663 - 0.00% 11,783,714 - 0.00% AB 1484 Property Tax Payment (RDA) 600,000 - 0.00% 600,000 - 0% Sales and Use Tax 20,219,527 1,973,983 9.76% 22,884,345 4,139,811 18.09% Medical Cannabis Tax 4,000,000 1,118,206 27.96% 4,466,396 1,327,538 29.72% Proposition L Sales Tax 9,765,166 946,222 9.69% 11,737,996 2,061,744 17.56% SB 172 Sales Tax 750,868 151,607 20.19% 890,807 233,262 26.19% Transient Occupancy Tax 1,156,870 54,604 4.72% 1,725,000 6,659 0.39% Franchise Tax 3,794,239 - 0.00% 3,830,271 179,730 4.69% Type Total 66,409,473 4,609,624 6.94% 74,346,767 8,678,327 11.67% Licenses and Permits:

Business Licenses 1,627,657 1,232,702 75.73% 2,087,650 1,497,167 71.72% Bingo Licenses 5,000 2,746 54.91% 12,000 3,469 28.91% Other Licenses 29,421 8,434 28.67% 20,785 225,990 1087.28% Type Total 1,662,078 1,243,882 74.84% 2,120,435 1,726,626 81.43% Intergovernmental:

Motor Vehicle In-Lieu Fees 50,000 - 0.00% 50,000 - 0.00% Reimbursement of Mandated Costs 75,000 (32,144) -42.86% 75,000 77,442 103.26% AB 939 Trash Fees 43,500 - 0.00% 43,500 - 0.00% Grants 1,313,742 1,295,287 98.60% 507,837 (1,804,265) -355.28% Other 62,000 - 0.00% 62,500 7,000 11.20% Type Total 1,544,242 1,263,143 81.80% 738,837 (1,719,823) -232.77% Charges For Services:

Recreation Fees 433,424 165,452 38.17% 602,639 127,844 21.21% Amphitheater Programs 2,841,157 2,328,427 81.95% 3,241,525 2,011,472 62.05% Facility Rentals 113,239 6,328 5.59% 122,415 29,908 24.43% Rancho Programs 102,500 (454) -0.44% 110,900 4,657 0.00% Day Camp Programs 84,918 90,328 106.37% 170,820 125,609 73.53% Building Fees 1,805,000 450,267 24.95% 1,802,500 590,299 32.75% Engineering Fees 1,110,000 274,440 24.72% 925,000 301,690 32.62% Planning Fees 425,000 173,997 40.94% 425,000 171,949 40.46% Fire Fees 215,000 22,775 10.59% 224,600 74,185 33.03% Ambulance Fees 3,541,902 457,908 12.93% 3,652,890 1,032,847 28.27% Charges To Fire Protection District 3,519,159 135,420 3.85% 3,572,234 79,125 2.21% Charges To School District - - 0.00%- - 0.00%
Interdepartmental Direct Service Costs 4,203,709 950,927 22.62% 4,203,709 950,927 22.62% Other 263,004 (407) -0.15% 271,254 19,968 7.36% Type Total 18,658,013 5,055,410 27.10% 19,325,486 5,520,481 28.57% Fines and Forfeitures:

Vehicle Code Fines 251,120 28,283 11.26% 150,000 17,829 11.89% Red Light Citations - 2,245 0.00%- 992 0.00%
Parking Fines 826,000 209,778 25.40% 926,500 209,785 22.64% Booking Fees 39,000 - 0.00%- - 0.00%
Other 263,110 39,369 14.96% 288,010 114,600 39.79% Type Total 1,379,230 279,674$ 20.28% 1,364,510$ 343,206$ 25.15% Continued
12/13/2022 D3 Page 13 of 36EXHIBIT 3

GENERAL FUND REVENUE SUMMARY
THREE MONTHS ENDED SEPTEMBER 30, 2022
Prior Year Current Year
Budget 9/30/2021 % Received Budget 9/30/2022 % Received Use of Money and Property:

Investment Income 1,260,971$ 576,321$ 45.70% 1,056,473$ 711,395$ 67.34% GASB 31 Adjustment - (1,589,983) - - - -
Lease Income 869,005 437,418 50.34% 860,750 483,498 56.17% Rental Income - - - - - -
Other - (415,575) 0.00%- 1,442,213 0.00%
Type Total 2,129,976 (991,819) -46.56% 1,917,223 2,637,106 137.55% Other Revenue:

Sale of City Property - - 0.00%- 20 0.00%
Underground In-Lieu Fees - - - - 62,217 -
Recycling Revenues 500 237 47.32%500 51 10.20%
Fund Raising and Contributions 631,700 80,707 12.78% 493,600 3,450 0.70% Other 165,900 147,001 88.61% 168,555 44,003 26.11% Type Total 798,100 227,944 28.56% 662,655 109,741 16.56% Total Revenue 92,581,112$ 11,687,859$ 12.62% 100,475,914$ 17,295,664$ 17.21% Other Financing Sources:

Transfers In 485,151 - 0.00% 495,750 - 0.00%
Use of Reserves 3,080,353 - 0.00% 3,078,936 - 0.00% Type Total 3,565,504 - 0.00% 3,574,686 - 0.00% Total Resources 96,146,616$ 11,687,859$ 12.16% 104,050,599$ 17,295,664$ 16.62% Detail Of Use Of Reserves:

Abandoned Vehicle Abatement 21,090$ -$
Community Project Reserve 46,463 -
Fire Equipment Replacement Reserve 1,213,170 -
Moonlight Facility Fee Reserve 20,631 -
Moonlight Amphitheatre Reserve 63,912 -
Miscellaneous 1,713,670 -
3,078,936$ -$
12/13/2022 D3 Page 14 of 36

0.73%1.45%2.85%

10.08%

24.58%

53.41%54.56%

63.44%

72.70%

75.81%

96.40%
100.00%

0.79%1.45%2.53%0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

80.00%

90.00%
100.00%
110.00%
120.00%
01 02 03 04 05 06 07 08 09 10 11 12
%
O
F
B
U
D
G
E
T
R
E
C
E
I
V
E
D

APPORTIONMENT NUMBER
2022/23 PROPERTY TAX YEAR-TO-DATE

BUDGET TARGET
ACTUAL
12/13/2022 D3 Page 15 of 36EXHIBIT 4

8.2%8.2%

18.1%

8.1%

17.6%

25.3%

32.0%

39.8%

50.8%

57.9%

65.2%

73.3%

80.8%

92.0%
100.0%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
110.0%

JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUNE %
O
F
B
U
D
G
E
T
R
E
C
E
I
V
E
D
MONTH
2022/23 SALES TAX YEAR-TO-DATE

BUDGET TARGET
ACTUAL
12/13/2022 D3 Page 16 of 36

Expended %Expended %
Budget As Of Expended Budget As Of Expended
2021/22 9/30/2021 2021/22 2022/23 9/30/2022 2022/23
GENERAL FUND:

General Government:

City Council 694,537$ 248,078$ 35.72% 716,909$ 268,774$ 37.49% City Manager 995,434 234,860 23.59% 1,156,180 298,824 25.85% Economic Development 656,747 137,995 21.01% 724,352 185,789 25.65% Human Resources 1,176,327 340,517 28.95% 1,198,336 353,474 29.50% City Clerk 665,323 173,027 26.01% 800,439 200,674 25.07% Finance 2,082,825 563,108 27.04% 2,292,710 623,523 27.20% City Attorney 1,676,826 350,708 20.91% 1,702,916 382,484 22.46% Contract Legal Contingencies 316,466 8,685 2.74%277,643 20,684 7.45% Non-Departmental Expenditures 1,942,591 199,195 10.25% 7,948,601 425,456 5.35% Total General Government 10,207,076 2,256,173 22.10% 16,818,086 2,759,681 16.41% Public Safety:

Law Enforcement 27,755,609 2,274,165 8.19% 28,031,910 80,373 0.29% School Safety Program 25,744 - 0.00%25,744 242 0.94% Code Enforcement 2,084,501 553,101 26.53% 2,326,019 669,762 28.79% Fire Administration 1,342,371 393,303 29.30% 1,533,190 441,365 28.79% Fire Training 363,894 93,216 25.62%371,843 103,681 27.88% Fire Maintenance 3,070,549 729,084 23.74% 3,590,313 739,245 20.59% Fire Suppression 16,402,080 4,887,940 29.80% 19,745,719 6,989,335 35.40% Fire Prevention 797,000 184,563 23.16% 1,024,538 213,323 20.82% Emergency Medical Services 7,246,946 2,352,293 32.46% 7,100,664 1,956,827 27.56% Disaster Preparedness 271,128 62,562 23.07%352,691 49,130 13.93% Total Public Safety 59,359,821 11,530,226 19.42% 64,102,630 11,243,283 17.54% Community Development:

Engineering 1,201,462 241,206 20.08% 1,267,230 267,597 21.12% Traffic Engineering 682,824 195,451 28.62%747,108 195,889 26.22% Planning 2,049,886 373,648 18.23% 2,735,105 389,737 14.25% Land Development 873,462 220,548 25.25%968,208 246,822 25.49% Development Services 1,508,416 411,589 27.29% 1,793,509 491,784 27.42% Total Community Development 6,316,050 1,442,442 22.84% 7,511,159 1,591,828 21.19% Community Services:

Community Services Administration 631,660 197,672 31.29%701,707 235,218 33.52% Recreation Programs 1,693,626 369,574 21.82% 1,880,902 518,472 27.57% Rancho Buena Vista Adobe 241,345 44,521 18.45%259,510 61,494 23.70% Senior Services 751,175 136,801 18.21%910,819 182,255 20.01% Cultural Arts 5,392,112 1,148,722 21.30% 4,598,121 1,504,785 32.73% Total Community Services 8,709,918 1,897,289 21.78% 8,351,059 2,502,223 29.96% Public Works:

Public Works Administration 914,880 249,609 27.28% 1,411,678 281,346 19.93% Graffiti Abatement 260,910 74,605 28.59%283,609 84,083 29.65% Park Maintenance 2,287,877 449,883 19.66% 2,461,910 445,727 18.10% Parkways and Medians 414,380 73,393 17.71%420,011 89,197 21.24% Total Public Works 3,878,047 847,489 21.85% 4,577,209 900,352 19.67% Transfers Out To Other Funds 13,272,718 1,172,384 8.83% 15,212,568 512,785 3.37% Total General Fund Expenditures 101,743,630$ 19,146,002$ 18.82% 116,572,711$ 19,510,153$ 16.74%

GENERAL FUND EXPENDITURE SUMMARY
THREE MONTHS ENDED SEPTEMBER 30, 2022
12/13/2022 D3 Page 17 of 36EXHIBIT 5

RECONCILIATION OF ORIGINAL REVENUE ESTIMATES
AND APPROPRIATIONS TO AMOUNTS AT SEPTEMBER 30, 2022
Original
Budget Adjustments Total
2022/23 ORIGINAL REVENUE ESTIMATE 97,260,585$ 97,260,585$ RECREATION FEES (20,924) (20,924)
AMPHITHEATER PROGRAM 43,000 43,000
FACILITY RENTALS (88,739) (88,739)
RANCHO PROGRAMS (62,607) (62,607)
DAY CAMP PROGRAMS 1,417 1,417
FIRE FEES 9,600 9,600
AMBULANCE FEES (6,250) (6,250)
OTHER SERVICES (450) (450)
VEHICLE CODE FINES (129,020) (129,020)
PARKING FINES 100,000 100,000
BOOKING FEES (39,000) (39,000)
OTHER FINES (10,000) (10,000)
STATE GRANTS 396,564 396,564
FEDERAL GRANTS 90,173 90,173
BUSINESS LICENSES 261,000 261,000
LEASE INCOME (20,113) (20,113)
CONTRIBUTIONS 45,990 45,990
OTHER 2,655 2,655
USE OF RESERVES 619,553 619,553
PROPERTY TAXES 674,198 674,198
SALES AND USE TAXES 1,933,393 1,933,393
SB 172 SALES TAXES 121,167 121,167
TRANSIENT OCCUPANCY 125,000 125,000
FRANCHISE TAXES (50,000) (50,000)
VLF PROPERTY TAXES 628,292 628,292
PROP L SALES TAX 1,698,719 1,698,719
MED CANNABIS TAX 466,396 466,396
REVENUE ESTIMATE @ 09/30/2022 97,260,585$ 6,790,014$ 104,050,599$ 2022/23 ORIGINAL APPROPRIATIONS ESTIMATE 96,985,969$ -$ 96,985,969$ 0010100 - CITY COUNCIL - 3,304 3,304
0010105 - CITY MANAGER - 122,324 122,324
0010115 - CODE ENFORCEMENT - 132,417 132,417
0010120 - HUMAN RESOURCES - (34,398) (34,398)
0010125 - CITY CLERK - 22,563 22,563
0010130 - FINANCE - 140,056 140,056
0010140 - CITY ATTORNEY - (2,255) (2,255)
0010141 - CONTRACT LEGAL CONTINGENCIES - 77,643 77,643
0010145 - NON-DEPARTMENTAL - 6,992,428 6,992,428
0010200 - LAW ENFORCEMENT - (526,937) (526,937)
0010250 - FIRE ADMINISTRATION - 132,517 132,517
0010251 - FIRE TRAINING - 33,452 33,452
0010252 - FIRE MAINTENANCE - 445,843 445,843
0010260 - FIRE SUPPRESSION - 4,142,780 4,142,780
0010270 - FIRE PREVENTION - 117,440 117,440
0010280 - EMERGENCY MEDICAL SERVICES - 122,439 122,439
0010290 - DISASTER PREPAREDNESS - 184,489 184,489
0010300 - ENGINEERING - 24,178 24,178
0010305 - TRAFFIC ENGINEERING - 40,959 40,959
0010320 - PLANNING - 1,391,919 1,391,919
0010325 - LAND DEVELOPMENT - 112,762 112,762
0010330 - DEVELOPMENT SERVICES - 300,673 300,673
0010370 - ECONOMIC DEVELOPMENT - 106,928 106,928
0010400 - PUBLIC WORKS ADMINISTRATION - 532,992 532,992 0010420 - GRAFFITI ABATEMENT - 10,425 10,425
0010500 - COMMUNITY SERVICES ADMIN - 36,911 36,911
0010510 - RECREATION PROGRAMS - 277,129 277,129
0010525 - PARK MAINTENANCE - 205,107 205,107
0010530 - PARKWAYS & MEDIANS - 10,645 10,645
0010545 - RANCHO BUENA VISTA ADOBE - (1,793) (1,793)
0010555 - SENIOR SERVICES - 14,862 14,862
0010560 - CULTURAL ARTS - 741,581 741,581
TRANSFERS OUT TO OTHER FUNDS - 3,675,360 3,675,360
APPROPRIATIONS ESTIMATE @ 09/30/2022 96,985,969$ 19,586,742$ 116,572,711$ 12/13/2022 D3 Page 18 of 36EXHIBIT 6

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED BALANCE SHEET
SEPTEMBER 30, 2022

BUENA WATERPARK CAL TRASH

CITY SANITATION ENTERPRISE ENTERPRISE

SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
ASSETS:

Cash and investments 41,918,232$ 35,475,858$ 137,168$ 2,614,482$ 80,145,740$ Accounts receivable 621,675 51,572 506 - 673,753 Due from others 32,219 59,759 - - 91,978 Deposits 1,066,946 237,900 - - 1,304,846 Inventory 52,621 - - - 52,621
Land 825,219 293,610 942,473 - 2,061,302 Fixed assets-net 146,421,463 40,184,358 1,963,598 - 188,569,419 Construction in progress 17,894,143 28,434,991 518,521 - 46,847,655 Total assets 208,832,517 104,738,048 3,562,266 2,614,482 319,747,313 DEFERRED OUTFLOWS OF RESOURCES:

Deferred outflows pension 782,591 287,841 30,164 33,923 1,134,519 Total deferred outflows of resources 782,591 287,841 30,164 33,923 1,134,519 LIABILITIES:

Accounts payable 276,476 48,325 41,050 (0) 365,851 Reimburseable Agreements 95,415 - - - 95,415 Compensated absences 179,263 112,658 70,512 511 362,945 Interest payable 110,959 - - - 110,959
Deferred/unearned revenues 1,539,414 563,784 - - 2,103,198 State Revolving Fund loans 24,830,515 - - - 24,830,515 Other liabilities - - - -
Net pension liability 2,268,259 721,319 156,394 68,144 3,214,116 Total liabilities 29,300,300 1,446,086 267,956 68,655 31,082,998 DEFERRED INFLOWS OF RESOURCES:

Deferred inflows pension 1,578,701 523,269 136,351 37,498 2,275,819 Total deferred inflows of resources 1,578,701 523,269 136,351 37,498 2,275,819 NET POSITION:

Net investment in capital assets 189,971,340 68,912,959 3,424,592 - 262,308,891 Restricted for capital projects 18,524,346 19,900,060 1,353,704 - 39,778,110 Unrestricted (29,759,578) 14,243,514 (1,590,173) 2,542,251 (14,563,986) Total net position 178,736,107$ 103,056,534$ 3,188,123$ 2,542,251$ 287,523,015$ 12/13/2022 D3 Page 19 of 36EXHIBIT 7

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED INCOME STATEMENT

THREE MONTHS ENDED
SEPTEMBER 30, 2022

BUENA WATERPARK CAL TRASH

CITY SANITATION ENTERPRISE ENTERPRISE

SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
REVENUES:

Sewer service charges 287,446$ 257,641$ -$ -$ 545,088$ Grants - - - -
Interest 147,131 119,934 618 8,057 275,740 GASB 31 adjustment - - - - -
Unstructured programs - - 220,037 - 220,037
Structured programs - - 42,375 - 42,375
Concessions sales - - 92,439 - 92,439
Rentals - - 57,625 - 57,625
CMTC Charges - - - - -
Other - 17,032 8,162 25,194
Total revenues 434,577 394,608 421,256 8,057 1,258,498 EXPENSES:

Administration 224,457 100,995 760,646 - 1,086,099 Treatment-Encina 2,583,723 817,442 - 3,401,165 Engineering 281,606 237,015 - - 518,621 Stormwater engineering 398,626 - - - 398,626
Field operations 836,932 528,483 - - 1,365,415 Stormwater maintenance 517,177 - - - 517,177
Operations and maintenance - - - 33,907 33,907 Capital improvements 3,764,917 1,236,905 109,207 - 5,111,029 Total expenses 8,607,439 2,920,840 869,854 33,907 12,432,040 Revenues over (under)
expenses (8,172,861) (2,526,233) (448,597) (25,850) (11,173,542) Capital improvements & equip 290,967 68,252 - - 359,219 classified to fixed assets
Transfers in (out)- - - -
Net position at 6/30/2022 186,618,001$ 105,514,515$ 3,636,720$ 2,568,102$ 298,337,337$ Net position at 09/30/2022 178,736,107$ 103,056,534$ 3,188,123$ 2,542,251$ 287,523,015$ 12/13/2022 D3 Page 20 of 36EXHIBIT 8

00029213 7
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, AND AMENDING THE CAPITAL PROJECT BUDGET FOR FISCAL YEARS 2022/23 AND 2023/24
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. On June 28, 2022 the City Council adopted Resolution 2022-108, approving the Six-Year Capital Improvement Program, the Capital Project Budget for Fiscal Years 2022/23 AND 2023/24, and authorizing appropriations for Fiscal Years 2022/23 and 2023/24 capital projects.

C. The City Council desires to amend the Operating and Capital Project Budgets at this time to reflect changed circumstances.

2. Action.

A. The Operating Budget for Fiscal Years 2021/22 and 2022/23 and the Capital Project Budget for Fiscal Years 2022/23 and 2023/24 are 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:

APPROVED AS TO FORM:

WALTER CHUNG, CITY ATTORNEY
By:

JOHN FRANKLIN, MAYOR
ATTEST:

KATHY VALDEZ, CITY CLERK
By:

APPROVEDWalter C. Chung
20221201115136
12/13/2022 D3 Page 21 of 36EXHIBIT 9

RESOLUTION NO. 2022-

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

1. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1170027 425100 8351 State Grant Revenue 1,600,000.00$
1176208 578999 8351 CIP 8351 Source Appropriation 1,600,000.00$

2. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1170027 425100 8352 State Grant Revenue 3,500,000.00$
1176208 578999 8352 CIP 8352 Source Appropriation 3,500,000.00$

3. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1170027 425100 8902 State Grant Revenue 1,400,000.00$
1176208 578999 8902 CIP 8902 Source Appropriation 1,400,000.00$

4. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010036 438145 Charges for Services VUSD 180,000.00$
0010200 521040 Law Enforcement-Contracts with other Agencies 180,000.00$

5. Account Number
Revenues are hereby adjusted and appropriations are hereby made for the Luz Duran Park Community Center and Sheriff's Substation at 986 Vista Village Drive.

Revenues are hereby adjusted and appropriations are hereby made for the Boys and Girls Club Indoor Soccer Arena.

Account Number
Revenues are hereby adjusted and appropriations are hereby made for the VUSD Resource Officer.

Account Number
Revenues are hereby adjusted and appropriations are hereby made for the Electric Vehicle Charging Station project.

Account Number
Appropriations are hereby made for the Street Construction and Sidewalk Projects. 12/13/2022 D3 Page 22 of 36

RESOLUTION NO. 2022-

CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 2 EXHIBIT A
Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1280000 310410 Deferred Street Construction-Fund Balance 567,246.55$ 1286565 578999 8225 CIP 8225 Source Appropriation 469,133.97$ 1286565 578999 8290 CIP 8290 Source Appropriation 28,939.14$ 1286565 578999 8312 CIP 8312 Source Appropriation 69,173.44$

6. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010030 431720 ICLAS Recreation Charges for Services-Instructional Classes 7,000.00$ 0010510 521040 ICLAS Recreation-Service Contract 7,000.00$

7. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010027 425029 PLHA PLHA Revenue 475,631.03$
0010145 531500 PLHA Non-Departmental-PLHA Project 475,631.03$

8. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310756 General Fund-Community Project Reserve (40,000.00)$ 0010900 590602 Transfer out to Facility Maintenance 40,000.00$ 6020090 482001 Transfer in from General Fund 40,000.00$ 6020155 562000 Facility Maintenance Capital Replacement 40,000.00$

9. Revenues are hereby adjusted and appropriations are hereby made for the Planned Local Housing Allocation (PLHA).

Account Number
Appropriations are hereby made for the Fire Station Number 3 Replacement Project.

Appropriations are hereby made for the Civic Center Server Room Air Conditioner Replacements.

Account Number
Account Number
Revenues are hereby adjusted and appropriations are hereby made for the Recreation Instructional Classes.

Account Number
12/13/2022 D3 Page 23 of 36

RESOLUTION NO. 2022-

CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 3 EXHIBIT A
Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310569 VFPD Mitigation Fees 452,765.90$
0010000 590002 Transfer out to General Fund Capital 452,765.90$ 0020090 482001 Transfer in from General Fund 452,765.90$ 0026555 578999 8331 Fire Station No. 3 GFC Source Appropriation 44,765.90$

10. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
6030000 310719 Fleet Vehicle and Equipment Reserve 167,406.00$ 6030160 562000 VEHIC Fleet Capital Replacement Account 167,406.00$

11. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310431 Prior Year Cannabis Revenue (2,342,699.40)$ 0010200 531500 YECR Youth Cannabis Prevention and Early Intervention 100,000.00$ 0010145 531500 YECR Scholarship Program 109,699.00$
1080440 561000 YECR Increase Lighting in Neighborhoods 500,000.00$ 1080090 482001 Transfer in from General Fund 500,000.00$ 0010900 590108 Transfer out to LLMD 500,000.00$
0010145 521000 YECR Social Equity Study 100,000.00$
0010145 561000 YECR Postal Way Service Club Sign 40,000.00$ 0026555 578999 8353 Playground Resurfacing 693,000.00$
0026555 578999 8354 Park Improvements 550,000.00$
0026555 482001 Transfer in from General Fund 1,243,000.00$ 0010900 590002 Transfer in out to General Fund Capital Improvement 1,243,000.00$ 0010145 521010 YECR Safe Parking Program 250,000.00$
Account Number
Account Number
Revenues are hereby adjusted and appropriations are hereby made for the Excess Cannabis Revenue.

Appropriations are hereby made for the Civic Center and Public Works Generator Installation.

Account Number
12/13/2022 D3 Page 24 of 36

Exhibit 10

RECOMMENDED PERSONNEL CHANGES
December 13, 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 changes:

Engineering Department
Reclassify two Principal Engineer positions to Engineering Division Manager Retitle Sewer Engineering Division Manager to Engineering Division Manager The Engineering Department has a Principal Engineer position responsible for the Capital Improvement Program (CIP) division and a Principal Engineer responsible for the activities of the Traffic Division. Both positions have a scope of work and requirements for a level of expertise that is on par with that of the Sewer Engineering Division Manager. These requirements merits reclassifying the positions as Engineering Division Manager, creating parity between the three incumbents and the work they do.

Adjust the salary bands for the Engineering Division Manager, Principal Engineer and City Engineer.

Staff has reviewed the compensation of the City’s professional engineering classifications in comparison to similar positions in San Diego County. The review has found that the compensation of these positions are below market rates. Staff has conducted several unsuccessful recruitments for Engineer positions with the primary reason candidates turn down offers for these positions as salary. Staff recommends adjusting the bands up for the City Engineer by 15 percent, the Engineering Division Manager up by 12 percent, and the Principal Engineer by 3 percent. The increase will also improve maintain the salary differential between these positions and the classifications they supervise.

Fiscal Impact: Staff anticipates an increase of $23,500 combined to both General Fund and Non-General Fund accounts for the duration of fiscal year. The estimated increase includes the position changes as well as the adjustment of the salary bands. This increase would be offset by salary savings from current vacancies in the department.

Recreation & Community Services/Cultural Arts Division
Delete Theater Rentals & Technical Supervisor
Add Theater Administrative Coordinator
The Theater Rentals & Technical Supervisor position has been vacant since July 2020 when the incumbent was part of a COVID-related reduction in force. In the more than two years that have passed, there has not been a need to replace the incumbent as the Cultural Arts division has relied less on outside rentals and more on its own productions and producing series 12/13/2022 D3 Page 25 of 36EXHIBIT 10

Exhibit 10

events such as Club M and Moonlight Presents. As the business activities have expanded over the past two years to include a five-show summer season from Moonlight Stage Productions, a five-show season of Club M and more than a dozen Moonlight Presents events this year. Coordinating, scheduling and managing all the administrative pieces of division’s increased business would support the addition of a company manager-manager type position instead. Staff recommends the addition of a Theater Administrative Coordinator. This position would support the Managing and Artistic Director positions with all the administrative tasks involved in the Cultural Arts division’s business operations, similar to how the Theater Technical Coordinator supports them by leading the technical operations of the division. Due to the degree of responsibility the new position will be graded a G19, which is the same pay grade as the Theater Technical Coordinator. As this is a new classification, a classification specification is attached for Council’s approval (Attachment 10A).

Fiscal Impact: Staff anticipates an increase of $2,223 to the General Fund for the duration of the fiscal year. This increase would be funded by six months of salary savings from the vacant Theater Rentals & Technical Supervisor position.

Regrade Ticket Office Supervisor from G16 to G19
The expanded operations of the Cultural Arts program have expanded the degree of responsibility for the Ticket Office Supervisor. The addition of so many productions has increased the number of direct reports for this position to 75, making it comparable to that of the Theater Technical Coordinator, already a G19. Additionally, the position is responsible for processing all subscription renewals which has increased by 16.4 percent since 2019.

Fiscal Impact: Staff anticipates an increase of $2,452 to the General Fund for the duration of the fiscal year. This increase would be funded by salary savings from the vacant Theater Rentals & Technical Supervisor position.
12/13/2022 D3 Page 26 of 36

CITY OF VISTA
Effective 12/2022

THEATER ADMINISTRATIVE COORDINATOR

DEFINITION
Under supervision, to coordinate the administrative requirements for the City’s cultural arts productions at the Avo Playhouse and at the Moonlight Amphitheatre; to oversee and maintain programming-related schedules, procurement, and staffing.

CLASS CHARACTERISTICS
Positions in this class maintain the programming schedules for the Avo Playhouse and Moonlight Amphitheatre; administers facility usage and rentals; negotiates and administers facility rental agreements; coordinates procurement of technical theater and other facility equipment and supplies; coordinates onboarding of all new staff. Positions in this class perform work which has some variation, and which requires a range of choice in the application of defined methods or procedures. Incumbents receive instructions when tasks are assigned and have latitude in selecting work methods.

EXAMPLES OF DUTIES
Collaborates with Human Resources, Production and Artistic teams on onboarding and working practices for staff, artists and production team; coordinates timekeeping for the division; meets with prospective facility renters and coordinates rental agreements; oversees the management & coordination of all travel and housing and other transportation needs for visiting artists for all productions & special events; coordinates theater procurement needs with the Theater Technical Coordinator; assists Managing Director with processing and reconciling payment authorizations and purchase orders associated with contracting; tracks contracts and associated purchase orders and payments; provides support to staff and artists during rehearsal and tech processes in coordination with the Production Stage Manager; assists in the completion of and reviews onboarding documents for new hires; oversees scheduling of new hire orientations and onboarding as needed; may supervise temporary, seasonal staff; and performs other related duties as assigned.

LICENSE REQURIED
Possession of a valid Class C California Driver’s License with a satisfactory driving record.

KNOWLEDGE OF
Theater administration and scheduling practices including production schedules; facility management procedures, methods and administration; basic theater facility equipment and its use; safety rules and practices associated with facility usage and operations; theater staffing needs; contract execution and adherence; procurement processes; staff onboarding; principles and practices of effective customer service; general principles of supervision.

ABILITY TO
Operate modern office equipment and use word processing and spreadsheet programs.

Schedule facility usage and staffing for various facilities in collaboration with other Division staff.
12/13/2022 D3 Page 27 of 36

CITY OF VISTA
Effective 12/2022
Establish and maintain effective working relationships with public groups, agencies and others contacted in the course of work.

Exercise good judgment, fairness, and courtesy in dealing with staff, clients, patrons, and the general public.

Work within deadlines and maintain production schedules.

Maintain and monitor budgets.

Establish and maintain effective relationships with those contacted in the course of work.

QUALIFICATIONS
Any combination of education and experience which demonstrates the ability to perform the duties of the position. A typical qualifying background includes a bachelor’s degree in Business Administration or Technical Theatre, and three years of theater administration experience. Supervisory experience is desired.

PHYSICAL DEMANDS AND WORKING CONDITIONS:

The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this class. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

While performing the duties of this class, the employee is regularly required to communicate effectively verbally and in a written manner; observe and interpret data, and analyze and solve problems. The employee must be able to work indoor office environments/outdoor in the field environments (depending on position). The employee may have to move up to 20 lbs. and transport up to 10 lbs. objects frequently (depending on position). Vision abilities required by this job include the ability to detect, determine, perceive, identify, estimate, and assess work related objects and/or work products based on position specific designated tasks. The employee may be required to work overtime to complete assignments. Must be able to work a flexible schedule. Use of personal vehicle during employment may also be required.

Travel may be required within and out of City to attend meetings. 12/13/2022 D3 Page 28 of 36

00107235 2
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. 2022-157 on October 25 2022.

B. The City Council further desires to amend the City-Wide Classification and Compensation Index to reflect the following changes:
Reclassify two Principal Engineer Positions to Engineering Division Manager Retitle one Sewer Engineering Division Manager to Engineering Division Manager
Adjust the salary band of the Engineering Division Manager classification by 12% Adjust the salary band of the Principal Engineer classification by 3% Adjust the salary band of the City Engineer classification by 15% Delete one Theater Rentals & Technical Supervisor
Add one Theater Administrative Coordinator, graded G19 Regrade one Ticket Office Supervisor to G19

2. Action.

A. The City-Wide Classification and Compensation Index is hereby amended as provided in the Attachment attached hereto and incorporated herein by reference, and shall take effect as of December 16, 2022.

B. All resolutions in conflict herewith are repealed and shall be of no further force or effect after December 15, 2022.
12/13/2022 D3 Page 29 of 36EXHIBIT 11

RESOLUTION NO. 2022-

CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
00107235 2

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on December 13, 2022, by the following vote:

AYES:

NOES:

ABSTAIN:

APPROVED AS TO FORM:

WALTER CHUNG, CITY ATTORNEY
By:

JOHN FRANKLIN, MAYOR
ATTEST:

KATHY VALDEZ, CITY CLERK
By:

Attachment: City-Wide Classification and Compensation Index effective December 16, 2022

APPROVED
Walter C. Chung
20221206083307
12/13/2022 D3 Page 30 of 36

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE: December 16, 2022
Resolution No.Page 1 of 3

AUTHORIZED
DEPARTMENT GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES CITY COUNCIL Elct Mayor 1 -$ 3,067$
Elct Councilmember 4 -$ 2,955$
Con Secretary to the City Council C24 1 5,368$ -6,513$ SUBTOTAL 6
CITY MANAGER -----City Manager MCP 1 18,001$ -24,668$ DD Assistant City Manager MCP 1 9,519$ -20,140$ Mgt Assistant to the City Manager MCP 1 9,268$ -11,265$ Mgt Communications Officer MCP 1 7,734$ -9,400$ Mgt Climate Action Plan Program Administrator MCP 1 7,465$ -9,073$ Mgt Management Analyst MCP 2 F 6,493$ -7,889$
Con Secretary to the City Manager C24 1 5,368$ -6,513$ Vma Community Improvement Maintenance Worker II V19 2 A/F 4,322$ -5,253$ Vma Community Improvement Maintenance Worker I V17 F 4,116$ -5,003$ Gen Office Aide G2 1 2,855$ -3,470$
Code Mgt Code Enforcement Manager MCP 1 7,746$ -9,417$ Enforcement Gen Senior Code Enforcement Officer G32 1 5,935$ -7,214$ Gen Code Enforcement Officer II G26 4 5,127$ -6,232$ Gen Code Enforcement Officer I G19 2 4,322$ -5,253$ Gen Senior Office Specialist G13 1 3,734$ -4,538$ Information Mgt Information Technology Manager MCP 1 9,311$ -11,315$ Technology Mgt GIS Coordinator MCP 1 7,579$ -9,211$ Mgt Senior Information Technology Analyst MCP 1 7,579$ -9,211$ Mgt Information Technology Analyst MCP 2 6,546$ -7,957$ Con Information Technology Technician C26 2 5,127$ -6,231$ Housing and Mgt Housing Program Manager MCP 1 8,212$ -9,982$ Homeless Services Mgt Homeless Services Program Manager MCP 1 8,212$ -9,982$ Gen Staff Assistant G21 1 4,538$ -5,516$
Gen Senior Office Specialist G13 1 F 3,734$ -4,538$ SUBTOTAL 31
HUMAN DD Human Resources Director MCP 1 9,519$ -20,140$ RESOURCES Mgt Principal Human Resources Analyst MCP 1 8,361$ -10,164$ Mgt Risk & Safety Program Manager MCP 1 F 7,465$ -9,073$ Mgt Human Resources Analyst MCP 1 F 6,493$ -7,889$ Con Human Resources Technician II C23 2 F 4,765$ -5,792$ Con Senior Office Specialist C14 2 3,826$ -4,650$ Con Office Specialist II C10 1 F 3,470$ -4,218$ SUBTOTAL 9
ECONOMIC DD Economic Development Director MCP 1 9,519$ -20,140$ DEVELOPMENT Gen Economic Development Specialist G31 1 5,792$ -7,040$ SUBTOTAL 2
FINANCE DD Finance Director/Treasurer MCP 1 9,519$ -20,140$ Mgt Finance Manager MCP 1 9,810$ -11,923$
Mgt Budget Manager MCP 1 9,311$ -11,315$
Mgt Senior Management Analyst MCP 1 7,465$ -9,073$ Mgt Senior Accountant MCP 1 7,465$ -9,073$
Con Accountant C31 1 5,792$ -7,040$
Con Accounting Technician C23 1 4,765$ -5,792$ Gen Accounting Technician G22 1 4,650$ -5,652$ Gen Senior Account Clerk G18 1 4,218$ -5,127$
Gen Account Clerk G14 4 3,826$ -4,650$
SUBTOTAL 13
CITY ATTORNEY -----City Attorney MCP 1 19,356$ -25,135$ Mgt Assistant City Attorney MCP 3 F 13,765$ -16,733$ Con Paralegal C29 1 5,516$ -6,705$
Con Staff Assistant C22 1 4,650$ -5,652$
Con Senior Office Specialist C14 1 3,826$ -4,650$ SUBTOTAL 7
CITY CLERK DD City Clerk MCP 1 9,519$ -20,140$ Mgt Assistant City Clerk MCP 1 6,086$ -7,396$
Gen Program Assistant G16 1 4,017$ -4,883$
Gen Office Specialist II G9 1 F 3,387$ -4,116$ SUBTOTAL 4

MONTHLY SALARY
12/13/2022 D3 Page 31 of 36

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE: December 16, 2022

AUTHORIZED
GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES
FIRE DD Fire Chief MCP 1 9,519$ -20,140$
DEPARTMENT Mgt Deputy Fire Chief MCP 2 13,655$ -16,602$ Mgt Fire Battalion Chief MCP 4 11,398$ -13,854$
Mgt Emergency Services Officer MCP 1 8,389$ -10,199$ Mgt Management Analyst MCP 2 6,493$ -7,889$
Fir Fire Captain S80 18 8,585$ -10,435$
Fir Fire Engineer S70 18 7,420$ -9,022$
Fir Firefighter/Paramedic S30 42 A 7,135$ -8,675$ Fir Assistant Fire Marshall S85 1 8,586$ -10,437$ Fir Fire Inspector S35 4 6,034$ -8,088$
Gen Senior Office Specialist G13 2 3,734$ -4,538$ SUBTOTAL 95
PUBLIC WORKS DD Public Works Director MCP 1 9,519$ -20,140$ Administration Mgt Public Works Operations Manager MCP 2 9,810$ -11,923$ Mgt Management Analyst MCP 1 6,493$ -7,889$
Con Management Assistant C32 1 5,935$ -7,214$
Gen Senior Account Clerk G18 1 4,218$ -5,127$
Gen Program Assistant G16 1 4,017$ -4,883$
Gen Office Specialist II G9 3 F 3,387$ -4,116$ Vehicle Mgt Public Works Supervisor MCP 1 6,618$ -8,044$ Maintenance Vma Fleet Maintenance Worker III V29 2 5,516$ -6,705$ Vma Fleet Maintenance Worker II V25 3 A/F 5,003$ -6,081$ Vma Fleet Maintenance Worker I V21 F 4,538$ -5,516$ Right-of-Way Mgt Public Works Supervisor MCP 1 6,618$ -8,044$ Maintenance Vma Street Maintenance Worker III V23 4 4,765$ -5,792$ Vma Street Maintenance Worker II V19 12 A/F 4,322$ -5,253$ Vma Street Maintenance Worker I V17 F 4,116$ -5,003$ Vma Maintenance Worker Trainee V11 3,556$ -4,322$ Sanitary Sewer Mgt Public Works Supervisor MCP 1 6,618$ -8,044$ Maintenance Vma Wastewater Worker III V27 3 5,253$ -6,385$ Vma Wastewater Worker II V22 12 A/F 4,650$ -5,652$ Vma Wastewater Worker I V20 F 4,429$ -5,383$
Vma Maintenance Worker Trainee V11 3,556$ -4,322$ Park/Facility Mgt Public Works Supervisor MCP 2 6,618$ -8,044$ Maintenance Vma Park Maintenance Worker III V23 2 4,765$ -5,792$ Vma Facilities Maintenance Worker III V23 2 4,765$ -5,792$ Vma Facilities Maintenance Worker II V19 3 A/F 4,322$ -5,253$ Vma Facilities Maintenance Worker I V17 4,116$ -5,003$ Vma Park Maintenance Worker I V15 3,920$ -4,765$ Vma Maintenance Worker Trainee V11 3,556$ -4,322$ SUBTOTAL 58
RECREATION &DD Recreation & Community Services Director MCP 1 9,519$ -20,140$ COMMUNITY Mgt Recreation & Community Services Operations Manager MCP 2 9,810$ -11,923$ SERVICES Mgt Community Services Program Manager MCP 2 7,465$ -9,073$ Mgt Waterpark Manager MCP 1 7,465$ -9,073$
Mgt Management Analyst MCP 1 6,493$ -7,889$
Gen Theater Technical Coordinator G19 1 4,322$ -5,253$ Gen Account Clerk G14 1 3,826$ -4,650$
Vma Waterpark Facility Specialist V23 1 4,765$ -5,792$ Gen Marketing Specialist G18 1 4,218$ -5,127$
Gen Assistant Waterpark Manager G18 2 4,218$ -5,127$ Gen Ticket Office Supervisor G19 1 4,322$ -5,253$ Gen Theater Administrative Coordinator G19 1 4,322$ -5,253$ Gen Sr. Office Specialist G13 1.75 F, 1PT 3,734$ -4,538$ Gen Park Ranger G12 4 3,644$ 4,429$
Gen Recreation Leader IV G10 1 3,470$ -4,218$
Gen Office Specialist II G9 1.75 3,387$ -4,116$ Gen Recreation Coordinator GN/AD34 3.75 3,976$ -4,832$ Gen Food Services Supervisor GN33 1 3,880$ -4,716$ Gen Bus Driver GN15 0.875 3,271$ -3,976$
SUBTOTAL 29.125
Resolution No.

MONTHLY SALARY
12/13/2022 D3 Page 32 of 36

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE: December 16, 2022
Resolution No.Page 3 of 3

AUTHORIZED
GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES

COMMUNITY
DEVELOPMENT &DD Community Development and Engineering Director MCP 1 9,519$ -20,140$ ENGINEERING Mgt Community Development Deputy Director/City Planner MCP 1 10,548$ -13,200$ Planning Mgt Principal Planner MCP 1 8,570$ -10,416$ Mgt Senior Planner MCP 1 7,532$ -9,154$
Gen Associate Planner G36 1 6,543$ -7,953$
Gen Staff Assistant G21 1 4,538$ -5,516$
Development Mgt Building Official MCP 1 10,346$ -12,572$ Services Gen Plan Check Engineer G44 1 7,953$ -9,667$ Gen Senior Building Inspector G36 1 6,543$ -7,953$ Gen Building Inspector II G32 2 A/F 5,935$ -7,214$ Gen Supervising Dev. Services Tech G32 1 5,935$ -7,214$ Gen Senior Dev. Services Tech G30 1 5,652$ -6,870$ Gen Development Services Tech II G27 1 F 5,253$ -6,385$ Gen Senior Office Specialist G13 1 3,734$ -4,538$ Engineering Mgt City Engineer MCP 1 14,733$ -17,905$ Mgt Engineering Division Manager MCP 1 12,497$ -15,191$ Mgt Senior Engineer MCP 1 9,965$ -12,110$
Mgt Capital Projects Manager MCP 1 8,787$ -10,681$ Mgt Management Analyst MCP 1 6,493$ -7,889$
Gen Right of Way Agent G48 1 8,768$ -10,658$
Gen GIS Mapping Technician G25 1 5,003$ -6,081$ Stormwater Mgt Stormwater Program Manager MCP 1 8,212$ -9,982$ Gen Sr. Environmental Specialist G36 1 6,543$ -7,953$ Gen Environmental Specialist II G32 3 F 5,935$ -7,214$ Con Management Assistant C32 1 5,935$ -7,214$
Traffic Mgt Engineering Division Manager MCP 1 12,497$ -15,191$ Engineering Gen Traffic Systems Operations Specialist G44 1 7,953$ -9,667$ Gen Assistant Engineer G38 1 6,870$ -8,351$
Gen Senior Office Specialist G13 1 3,734$ -
Land Mgt Senior Engineer MCP 1 9,965$ -12,110$ Development Gen Assistant Engineer G38 2 6,870$ -8,351$ Gen Construction Inspector II G32 1 F 5,935$ -7,214$ Sewer Projects Mgt Engineering Division Manager MCP 1 12,497$ -15,191$ Mgt Principal Engineer MCP 1 11,191$ -13,596$
Mgt Senior Engineer MCP 1 9,965$ -12,110$
Mgt Capital Projects Manager MCP 1 8,787$ -10,681$ Gen Right of Way Agent G48 1 8,768$ -10,658$
Gen Assistant Engineer G38 1 6,870$ -8,351$
Gen Construction Inspector II G32 3 F 5,935$ -7,214$ Gen Engineering Technician II G31 1 F 5,792$ -7,040$ SUBTOTAL 46
300.125
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 of allocated positions may vary within the stated ranges provided the aggregate total does not change.

PT
F
Part-time Position
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, Community Improvement Maintenance Worker 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.

MONTHLY SALARY

TOTAL POSITIONS
12/13/2022 D3 Page 33 of 36

PRIOR ACTIONS
Fiscal Year 2022/23 First Quarter Financial Report
On November 15, 2022, received and filed the Fiscal Year 2021/22 Fourth Quarter Financial Report; adopted City Council Resolution No. 2022-172, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2021/22 and 2022/23; adopted Buena Sanitation District Resolution 2022-21, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23 (Vote: 5-0).

On May 10, 2022, received and filed the Fiscal Year 2021/22 Third Quarter Financial Report; adopted City Council Resolution No. 2022-70, amending the Operating Budget for Fiscal Years 2021-22 and 2022/23 (Vote: 5-0).

On March 8, 2022, received and filed the Fiscal Year 2021/22 Second Quarter Financial Report; adopted City Council Resolution No. 2022-37, amending the Operating Budget for Fiscal Years 2021-22 and 2022/23; adopted City Council Resolution No. 2022-38, amending the Citywide Classification and Compensation Index; adopted Buena Sanitation District Resolution 2022-10, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23 (Vote: 5-0).

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 12/13/2022 D3 Page 34 of 36EXHIBIT 12

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).

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)
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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 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). 12/13/2022 D3 Page 36 of 36