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cc/bsd 2023 AR 03/14 fy 2022-23 second quarter financial report

Vista City Council
March 14, 2023

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cc/bsd 2023 AR 03/14 fy 2022-23 second quarter financial report
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March 14, 2023
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Vista City Council
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ACTION:
____________________________
Clerk/Secretary
Department: Finance Item No: D3
Prepared by:

Matt McDonald, Finance Manager
Lori Ruiz, Senior Accountant Meeting Date: March 14, 2023 Approved by:

Mike Sylvia, Director
John Conley, City Manager Agenda Location: Discussion
SUBJECT: FISCAL YEAR 2022/23 SECOND QUARTER FINANCIAL REPORT RECOMMENDATION:

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

2.Adopt City Council Resolution No. 2023- , 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. 2023- , 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 December 15, 2022 received and filed the Fiscal Year 2022/23 First Quarter Financial Report; Adopted City Council Resolution No. 2022-188, 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; Adopted City Council Resolution No. 2022-189, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith.

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 December 31, 2022. Exhibit 3 provides budgetary and actual revenue information on General Fund revenues. As of December 31, 2022, the City has received 47.5 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.

Exhibit 5 provides comparative information for General Fund expenditures. As of December 31, 2022, the City had expended 34.4 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 AGENDA
REPORT

CITY COUNCIL

COMMUNITY DEVELOPMENT COMMISSION

SUCCESSOR AGENCY

BUENA SANITATION DISTRICT

JOINT POWERS FINANCING AUTHORITY
03/14/2023 D3 1 of 35
Approved above recommendation, adopted the following: 1) City Council Resolution No. 2023-36; and 2) City Council Resolution No. 2023-37. Vote: 5-0

MEETING DATE: March 14, 2023 PAGE 2
SUBJECT: FISCAL YEAR 2022/23 SECOND QUARTER FINANCIAL REPORT 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, 2022, reflects $49,739,922 in revenues received from external sources. For comparison purposes, this is $12.7 million higher when compared to last year's Second quarter amount of$37,032,406. However, a portion of this increase is due to a change in accounting treatment to better comply with GASB. In an apples-to-apples comparison the December 31, 2022 revenue from external sources is $43,158,286 which is $6.1 million higher than the same period in fiscal year 2021-22. This fiscal year's budgeted adjusted total resources (revenue plus other financing sources) estimated for the General Fund is $104,752,171. Of this, $49,740,086, or 47.5 percent has been received. Adjusted estimated budgeted General Fund appropriations are $123,795,656, with $42,564,094 or 34.4 percent expended. Exhibit 1 provides discussion on some of the financial and economic highlights as they pertain to the City.

Requested Budget Adjustments. Staff has reviewed revenue estimates at midyear from the mid-cycle Operating Budget update in June 2022 and recommends recognizing an additional $3,293,391 in General Fund Revenues for FY 2022/23, including $377,393 in Proposition L Sales Tax that will be transferred to the Proposition L reserve. Staff reviewed the estimates for all General Fund revenue sources and based on year-to-date collections and revised estimates from consultants, the following revised revenue adjustments are recommended:

Mid-Cycle Recommended Proposed
Description Budget Increase Revised Budget VLF Property Tax In-Lieu $11,783,714 $244,947 $12,028,661 City's allocation of RPTTF 600,000 1,651,552 2,251,552 Sales and Use Tax 22,884,345 519,399 23,403,744 Prop L Sales Tax 11,737,996 377,393 12,115,389 SB 172 Sales Tax 890,807 22,229 913,036
Transient Occupancy Tax 1,725,000 227,871 1,952,871 Business License 2,024,000 250,000 2,274,000 Based on City Council priorities and updated Department needs, staff recommends the following General Fund appropriations listed below, a detailed narrative provided in Exhibit 2:

Description Proposed Revised Budget
Prop L Sales Tax Transfer Out to Reserve $377,393 Luz Duran Park Improvements 39,138
Playground Resurfacing Project 203,735
Code Enforcement Ticket Writers 15,000
Contractual Payouts City Manager 390,000
Land Development Professional Services 50,000 Development Services Professional Services 70,000 Civic Center Electricity Costs 93,000
Public Works Janitorial Costs 8,521
Tablet Command Software 22,318
Fire Shelter Replacements 40,000
Breathing Apparatus Air Compressor Upgrades 25,000 03/14/2023 D3 2 of 35

MEETING DATE: March 14, 2023 PAGE 3
SUBJECT: FISCAL YEAR 2022/23 SECOND QUARTER FINANCIAL REPORT In addition, there are eight budget adjustments requested at this time. 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
Cannabis Equity Grant (General Fund) $75,000 $75,000 Wave Waterpark Flow Rider Supplies (Wave Fund) 10,380 Public Works Fleet Building Improvements (Fleet Fund) 150,000 Senior Center Events (General Fund) 8,500 8,500 Justice Assistance Grant (General Fund) 26,401 26,401 Used Oil Payment Program (Stormwater Fund) 15,414 15,414 Weed Abatement (General Fund) 6,300 6,300 COPS/SLESA Allocation COPS Grant Fund 14,159 14,159 The budget adjustment Resolution for these items is attached as Exhibit 9.

Personnel Changes/Actions. There are two recommended personnel changes included in the second quarter financial report. The two changes will split the Community Development and Engineering Director Position into two separate Director Positions, one Community Development Director and one Engineering Director. The current Deputy Director/City Planner will serve as Acting Community Development Director and the current City Engineer will serve as Acting Engineering Director while the recruitment is conducted and until new Directors have been identified. A detailed description of these changes is provided in Exhibit 10.

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

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, Six Months Ending December 31, 2022. 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 42.9 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, Six Months Ending December 31, 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 December 31, 2022. This schedule shows expenditures paid and accrued as of December 31, 2022.
03/14/2023 D3 3 of 35

MEETING DATE: March 14, 2023 PAGE 4
SUBJECT: FISCAL YEAR 2022/23 SECOND QUARTER FINANCIAL REPORT

6. Reconciliation of Original Revenue Estimates and Appropriations to Amounts at December 31, 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, December 31, 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, Six Months Ending December 31, 2022. 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. 2023- , 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. 2023- , amending the Citywide Classification and Compensation Index, and repealing the Provisions of Any Resolutions in Conflict herewith

12. Prior Actions
03/14/2023 D3 4 of 35

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 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 December 31, 2022) for residential units totaled $14,451,239 for the second quarter ended December 31, 2022, as compared to $4,227,623 for the second quarter ended December 31, 2022.

The valuation of building permits issued for new non-residential buildings totaled $1,676,981 for the second quarter ended December 31, 2022, as compared to $7,727,949 for the second quarter ended December 31, 2021.

The valuation of all building and related permits totaled $33,401,327 for the six months ended December 31, 2022, as compared to $20,030,867 for the six months ended December 31, 2021.

General Fund fees and permits (building, engineering, and planning) generated by this activity totaled $2,246,754 for the six months ended December 31, 2022, as compared to $1,707,261 for the six months ended December 31, 2021. The increase 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
W $50,000,000
=) $40,000,000
J $30,000,000
j :::/�
$20,000,000
$10,000,000
00 00 W 61 O O O O O O O N N N N �- N N N N N N N N N N N N
= z a U w z a U = z a 0 C1� z a 0 = z a 0 Q n w w Q n w w Q n w w Q n w w Q n w w g 0 p 2 0 p g 0 p g cn p g cn p

QUARTER
Local Employment. The San Diego unemployment rates have continued to improve throughout fiscal year 2022-23. Preliminary unemployment in San Diego County as of December 2022, was 2.9 percent, 29.3 percent lower than the 4.1 percent rate as of December 2021. As of December 2022, the City of Vista had a labor force of 45,075, with 43,572 employed, giving Vista an unemployment rate of 3.4 percent. In December 2021, the Vista unemployment rate was 4.5 percent.

EXHIBIT 1
03/14/2023 D3 5 of 35

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 decreased

2.4 percent in December 2022 to $800,000 compared to $820,000 in December 2021.

Single Family Attached (SFA) median home prices in Vista zip codes increased 0.9 percent to $585,000 in December 2022 compared to $580,000 in December 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 six months of 2022-23, totaled $12,092,652. An amount of$7,801,267 was generated same period in 2021-22, representing a year-over-year increase of 62.9 percent. However, a portion of this increase is due to a change in accounting procedure to comply with GASB.

In an apples-to-apples comparison, the 2022-23 total is 7,906,251 which is an increase of

1.3%. This increase likely due to an increase in prices which is partially offset by a decrease in demand for goods.

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.

Because this amount is equal to one percent of the taxable retail sales, the $12,092,652 represents approximately $1,209,265,214 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
$6,700,000
$5,700,000
$4,700,000
$3,700,000 1 T I T I I I T T T CO o0 CO OD O O O O O O O O N N N N

N N N N N N N N N N N N
Of z a 0 Of z a 0 Of z a U Of z a 0 of z M U a w w a D w w Q w w Q D w w Q D 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 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 the actual results in fourth quarter report. At December 31, 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. 03/14/2023 D3 6 of 35

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
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 $4,255,299. For the second quarter ended December 31, 2022, $2,842,648 or 66.8 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 second quarter ended December 31, 2022, $2,246,754 or 71.3 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 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 03/14/2023 D3 7 of 35

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 March 2022, the Federal Reserve Board (the Fed), began raising the Federal Funds Rate, which is the interest rate banks charge one another for overnight loans, from a range of 0.00 — 0.25% to a range of 0.25— 0.50% in an effort to combat inflation. This type of inflation-fighting action continued throughout calendar 2022 and stood at 4.25—

4.50% as of the end of the year. It was expected that the Fed would conclude the rate escalation process in early 2023; however, strong economic indicators in employment and persistent elevated inflation, will likely means rates will climb higher. The Personal Consumption Expenditures Price Index (PCE), which is the Fed's preferred inflation measure stood at 5.3% in December 2022, which is still more than double the Fed's inflation target of 2 percent. On February 1, 2023, with PCE at 5.4% as of January 2023, the Fed raised interest rates again to a range of 4.50 —4.75%. Most analysts now anticipate the Fed will continue to raise interest rates in 2023 to a terminal rate range of 5.50— 5.75% with some even forecasting 6%. Inflation is expected to slowly decline over the next two to three years with a goal of returning to 2 percent in the intermediate future.

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.
2-YEAR TREASURY NOTE YIELD

5.00%

4.50%

4.00%

3.50%
LLI 3.00%

2.50%

2.00%

1.50%

1.00%

0.50%

0.00%
JAN 21 MAR 21 MAY 21 JUL 21 SEP 21 NOV 21 JAN 22 MAR 22 MAY 22 JUL 22 SEP 22 NOV 22 MONTH
03/14/2023 D3 8 of 35

SECOND QUARTER FINANCIAL REPORT

DISCUSSION ON RECOMMENDED BUDGET ADJUSTMENTS

1. Revenue Mid-Year Update: Revenue estimates were developed for the FY 2022/23 Operating Budget in the spring of 2021 and updated with the mid-cycle update in June of 2022. Staff has reviewed revenue estimates at midyear from the original operating budget and recommends recognizing an additional $3,293,391 in General Fund revenues for FY 2022/23. $244,947 Vehicle License Fee (VLF) Property Tax In-Lieu (0010001.401950), $1,651,552 City's allocation of Redevelopment Property Tax Trust Fund (RPTTF) (0010001.401970), $519,399 Sales and Use Tax (0010003.403000), $22,229 SB 172 Sales Tax (0010003.403200), $227,871 TOT (0010005.404000), $250,000 Business License (0010010.411000), and $377,393 Proposition L Sales Tax (0010003.403105). Proposition L Sales Tax revenues in excess of debt service ($6,839,000) and fire personnel related expenses ($1,205,021) are transferred to the Proposition L reserve at year-end. An additional $377,393 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 #12.

2. Luz Duran Park Improvements Project: On November 15, 2022, City Council adopted Resolution 2022-172 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 including an appropriation of$60,000 for Luz Duran playground rubber surfacing.

Quotes came in higher than anticipated and staff recommends an additional appropriation of$24,138 for playground resurfacing and a $15,000 appropriation for fencing be made into the Luz Duran Playground Improvement project expense account (0026555.578999.8350)for a new project budget of$99,138.

3. Playground Resurfacing Project: On December 13, 2022, City Council adopted Resolution 2022-188 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 including an appropriation of$693,000 for playground rubber re-surfacing at six parks (Breeze Hill, Brengle Terrace, Shadowridge, South Buena Vista, Sports Park, and Wildwood). Quotes came in higher than anticipated and staff recommends an additional appropriation of$89,000 be made to fund the project, staff also recommends adding Rain Tree Park ($44,065) and Thibodo Park ($70,670) to the Playground Resurfacing project. Staff recommends a total new appropriation of$203,735 be made in the Playground Resurfacing project expense account (0026555.578999.8353) for a new project budget of$896,735.

4. Code Enforcement Ticket Writers: Code Enforcement has two Android handheld cell phones used as ticket writers for street sweeping and parking violations. They are currently out-of-date, malfunctioning, and require constant repair. Staff recommends an appropriation of$15,000 be made in the Code Enforcement Capital Replacement expense account (0010115.562000) to purchase new handheld devices and eliminate costly repairs and to enhance efficiency and revenue in the department.

EXHIBIT 2
03/14/2023 D3 9 of 35

5. Contractual Payouts: On March 8, 2023, City Manager Patrick Johnson's tenure ended.

Staff recommends an appropriation of$390,000 be made in the City Manager Salaries- Payout expense account (0010105.514000) to fund all leave payouts, twelve months' base salary severance, and associated benefits per contractual agreement.

6. Land Development Professional Services: Due to various vacancies and increased needs for land development plan check services staff recommends an appropriation of $50,000 be made in the Land Development Professional Services expense account (0010325.521000).

7. Development Services Professional Services: Staff recommends an appropriation of $70,000 be made in the expense account (0010330.521000) to repay past invoices for plan check services, approved by City Council in closed session.

8. Civic Center Electricity Costs: Staff requests additional funding of$93,000 for the Civic Center to cover increasing electricity costs. Despite efforts to conserve energy and adopt more efficient systems, the costs associated with powering the Civic Center continue to increase. Additionally, in August and September of 2022, the HVAC software system was not functioning properly, leading to higher-than-normal electricity costs. We have since addressed the issue and made the necessary repairs, but the high costs during these months have put a strain on the budget. Staff recommends an appropriation of $93,000 be made in the Facility Maintenance Electricity expense account (6020155.541000).

9. Public Works Janitorial Costs: Staff requests additional funding of$8,521 to cover the custodial costs of the new building for the remainder of the Fiscal Year 2023. The increase in cost will be taken into account for subsequent budget years. Staff recommends an appropriation of$8,521 be made in the Facility Maintenance Service Contract expense account (6020155.521040).

10. Tablet Command Software: North County Dispatch Tablet Command software exceeded budget due to switch to iPad units. Staff recommends an appropriation of$22,318 be made in the EMS Contracts with Other Agencies expense account (0010280.521010).

11. Breathing Apparatus Air Compressor Upgrades: Catastrophic failure and OSHA mandated upgrades for station and apparatus breathing air compressors exceeded the budget. Staff recommends an appropriation of$25,000 be made in the Fire Maintenance Equipment Maintenance expense account (0010252.531600).

12. Wild Land Fire PPE: Cal-OSHA recently mandated that the fire shelters be replaced every 10 years. We have surveyed our current inventory and need to replace 50 of these shelters by July 2023. The cost to replace these vital pieces of our PPE ensemble is estimated at $40,000. Staff recommends an appropriation of$40,000 be made in the Fire Maintenance Equipment Maintenance expense account (0010260.531540). 03/14/2023 D3 10 of 35

13. Cannabis Equity Grant Award: The City received notification of grant award for the Cannabis Equity Grants Program for Local Jurisdictions from the State of California in the amount of$75,000. Proposed grant activities include procurement of a consultant to lead community driven research, assessment, and analysis for social equity in new cannabis industries. This assessment will inform and help shape a cannabis social equity program for cannabis cultivation and potential future types of cannabis businesses in the City. Staff recommends recognizing revenue of$75,000 in revenue account (0010027.425100.CAN01) and an appropriation of$75,000 be made in the Cannabis Equity Grant expense account (0010145.531500).

14. Wave Waterpark Flow Rider Supplies: The Wave Waterpark is need of additional funding for Flow Rider coating supplies. Staff requests an appropriation in the amount of $10,380 be made to the Wave Equipment Maintenance/Service expense account (5070580.531600.WFCR). These appropriations will be funded by the Wave, Designated Future Capital Replacement account (5070000.310742).

15. Public Works Fleet Building Improvements: The Fleet Division in Public Works is in need of creating office spaces with proper working stations for the lead mechanics.

Currently, they do not have a dedicated office and have to perform administrative work through shared work computers. A contractor came out to evaluate the current footprint of the Fleet building to see if office partitions could be built and determined it could and estimated it would cost about $100,000. Additionally, the Fleet bays currently have manual roll-up doors that need to be upgraded to be automatic, an estimated cost of $50,000. The automatic doors would increase safety and prevent work related injuries that could happen over time from the repeated movement of rolling up these doors manually. The manually operated doors are a safety risk. Staff recommends an appropriation be made of$150,000 in the Fleet Maintenance Capital Replacement expense account (6030160.562000), this will be funded by available fund balance in the Fleet Fund (6030000.310410).

16. Senior Center Events:The City Senior Center was awarded $8,500 from San Diego Senior Centers Foundation to offset costs associated with December holiday events at the Senior Center. Staff recommends recognizing additional revenue of$8,500 into revenue account (0010071.431909.SREVT) and an appropriation be made in the Events and Cultural Services expense account (0010555.521030.SREVT).

17. Justice Assistance Grant (JAG) 2021:The US Department of Justice Office of Justice Programs approved the City of Vista for a FY 2021 grant award in the amount of $26,401. It is requested that an appropriation in the amount of$26,401 be made into the Justice Assistance Grant 2021 revenue account (0010028.427010.JAG21) to fund the cost of the grant activities in the Special Department Expense account (0010200.531500.JAG21) in the amount of$26,401.

18. Used Oil Payment Program: CalRecycle administers the Used Oil Payment Program (OPP) to provide opportunities for local governments to receive payments for used oil and oil filter collection/recycling programs. The City of Vista has used OPP monies to fund projects such as educational outreach presentations at our local schools and oil 03/14/2023 D3 11 of 35

filter exchange events within our community. OPP has also paid for materials and equipment that help prevent oil from entering our storm drains which results in the preservation of our watersheds. Staff recommends recognizing grant revenue of$15,414 into the Used Oil Grant revenue account (5010027.425006.OPP13) and an appropriation be made for$15,414 in Used Oil Grant expense account (5010470.521000.OPP13).

19. Weed Abatement: Each year, in an effort to prevent excess fuels for vegetation fires, the Vista Fire Department sends out weed abatement notices to property owners.

Properties that do not meet the weed clearing requirement are cleared by the city or district contractor and the fee, including administrative charges, are assessed against the land and collected through routine property tax billing. Due to higher than normal weed abatement clearing needs staff recommends an appropriation of$6,300 be made in the Fire Prevention Professional expense account (0010270.521040) and additional revenue of$6,300 be recognized in the Weed and Lot Clearing fees revenue account (0010034.435160).

20. COPS/SLESA Program Allocation: The City receives an annual allocation from the Citizen's Option for Public Safety (COPS) program to be deposited in the Supplemental Law Enforcement Services Account (SLESA). The County has notified the City that our estimated COPS allocation for FY 2022/23 is $154,898 and the balance due to the City from FY 2021/22 is $103,261. The total of$258,159 to be received is $14,159 over the amount budgeted in FY 2022/23 of$244,000. Staff request recognizing revenue in the amount of$14,159 in the SLESA revenue account (1250027.425001) and transferring the same amount to the General Fund to help cover the costs of the special purpose deputies (COPS Deputies).
03/14/2023 D3 12 of 35

GENERAL FUND REVENUE SUMMARY
SIX MONTHS ENDED DECEMBER 31, 2022
Prior Year Current Year
Budget 12/31/2021 %Received Budget 12/31/2022 %Received Taxes:

Property Tax $ 14,724,870 $ 5,779,642 39.25% $ 15,810,378 $ 8,956,493 56.65% Homeowners Property Tax Relief 82,000 11,803 14.39% 82,000 39,131 47.72% Real Property Transfer Tax 482,270 514,346 106.65% 535,860 244,505 45.63% 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 7,801,267 38.58% 22,884,345 12,092,652 52.84% Medical Cannabis Tax 4,000,000 2,358,992 58.97% 4,466,396 2,629,770 58.88% Proposition L Sales Tax 9,765,166 3,810,898 39.03% 11,737,996 6,204,699 52.86% SB 172 Sales Tax 750,868 365,352 48.66% 890,807 466,157 52.33% Transient Occupancy Tax 1,156,870 655,114 56.63% 1,725,000 670,361 38.86% Franchise Tax 3,794,239 691,106 18.21% 3,830,271 874,527 22.83% Type Total 66,409,473 21,988,521 33.11% 74,346,767 32,178,294 43.28% Licenses and Permits:

Business Licenses 1,627,657 1,806,008 110.96% 2,087,650 2,014,076 96.48% Bingo Licenses 5,000 6,474 129.47% 12,000 7,029 58.58% Other Licenses 29,421 14,720 50.03% 20,785 230,441 1108.69% Type Total 1,662,078 1,827,202 109.93% 2,120,435 2,251,546 106.18% 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 11,808 27.15% 43,500 12,373 28.44% Grants 2,062,814 2,330,046 112.95% 1,022,409 109,375 10.70% Other 62,000 60,566 97.69% 62,500 7,000 11.20% Type Total 2,293,314 2,370,276 103.36% 1,253,409 206,191 16.45% Charges For Services:

Recreation Fees 465,811 320,125 68.72% 609,639 200,008 32.81% Amphitheater Programs 3,465,058 2,789,307 80.50% 3,241,525 2,413,008 74.44% Facility Rentals 113,239 35,792 31.61% 122,415 62,590 51.13% Rancho Programs 102,500 9,621 9.39% 110,900 39,521 0.00% Day Camp Programs 84,918 91,469 107.71% 170,820 127,520 74.65% Building Fees 1,805,000 818,210 45.33% 1,802,500 1,213,817 67.34% Engineering Fees 1,110,000 639,380 57.60% 925,000 731,720 79.10% Planning Fees 425,000 249,670 58.75% 425,000 305,617 71.91% Fire Fees 236,000 142,399 60.34% 224,600 167,684 74.66% Ambulance Fees 3,541,902 1,355,250 38.26% 3,652,890 2,007,860 54.97% Charges To Fire Protection District 3,519,159 1,527,607 43.41% 3,572,234 1,569,664 43.94% Charges To School District - - 0.00% 180,000 - 0.00% Interdepartmental Direct Service Costs 4,203,709 1,901,855 45.24% 4,203,709 1,901,855 45.24% Other 263,004 15,510 5.90% 271,254 52,204 19.25% Type Total 19,335,301 9,896,195 51.18% 19,512,486 10,793,069 55.31% Fines and Forfeitures:

Vehicle Code Fines 251,120 60,417 24.06% 150,000 58,736 39.16% Red Light Citations - 4,897 0.00% - 3,933 0.00% Parking Fines 826,000 427,304 51.73% 926,500 422,466 45.60% Booking Fees 39,000 - 0.00% - - 0.00% Other 263,110 126,756 48.18% 288,010 261,282 90.72% Type Total 1,379,230 $ 619,374 44.91% $ 1,364,510 $ 746,417 54.70% Continued
EXHIBIT 3
03/14/2023 D3 13 of 35

GENERAL FUND REVENUE SUMMARY
SIX MONTHS ENDED DECEMBER 31, 2022
Prior Year Current Year
Budget 12/31/2021 %Received Budget 12/31/2022 %Received Use of Money and Property:

Investment Income $ 1,260,971 $ 998,613 79.19% $ 1,056,473 $ 1,266,703 119.90% GASB 31 Adjustment - (1,589,983) - - - - Lease Income 869,005 656,779 75.58% 860,750 622,665 72.34% Rental Income - - - - - - Other - (415,575) 0.00% - 1,442,213 0.00% Type Total 2,129,976 (350,165) -16.44% 1,917,223 3,331,581 173.77% Other Revenue:

Sale of City Property - 12,122 0.00% - 20 0.00% Underground In-Lieu Fees - - - - 62,217 - Recycling Revenues 500 1,111 222.13% 500 1,103 220.67% Fund Raising and Contributions 681,700 490,757 71.99% 493,600 33,475 6.78% Other 165,900 177,014 106.70% 168,555 136,009 80.69% Type Total 848,100 681,004 80.30% 662,655 232,824 35.14% Total Revenue $ 94,057,472 $37,032,406 39.37% $ 101,177,486 $49,739,922 49.16% Other Financing Sources:

Transfers In 495,176 9,160 1.85% 495,750 164 0.03% Use of Reserves 3,080,353 - 0.00% 3,078,936 - 0.00% Type Total 3,575,529 9,160 0.26% 3,574,686 164 0.00% Total Resources $ 97,633,001 $37,041,566 37.94% $ 104,752,171 $49,740,086 47.48% 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 $
03/14/2023 D3 14 of 35

2022/23 PROP L SALES TAX YEAR-TO-DATE
140.00
% 130.00
120.00
O
F 110.00 -
100.00
B 100.00
U 90.00
D 80.00 BUDGET TARGET
- - - - -
G
E 70.00 - - - - -
_._.._._73_88 _.._._.._ ._._.._._ ._._._._.._._.. (ACTUAL

63.54 T 60.00 6. .21

50.00 50.69
R 57.99
- - - - - - --._._..

50.63 E 40.00 41.52 _.._.._..._..._..

C 31.61 40.93
E30.00 ---_._.._._._._._.._._. . _._ _._._..33 0&._.._._.._._._._._.._._.._._._.._._.._._._._._.._._.._._._._._.._._.._._._.._._.._._._._._.._._.._._._._._.._._.._._._._._-

21.11 1 20.00 _._._2�1-8.---------------------------------------------------------- v 7. 17.93

10.00 E 9.55
D o.00
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN MONTH

EXHIBIT
03/14/2023 D3 15 of 35

2022/23 SALES TAX YEAR-TO-DATE
130.00
% 120.00 -------
110.00
0 F 100.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

00.00 90.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- B 91.84
u 80.00 - - - - - -
D 80.86 BUDGET TARGET
G70.00 - - - - - - - - - - - - - - - - - - - - - - - - - - - 73.26 ........

E ACTUAL

60.00 - - - - - - - - - - - - - - - - - - - - - 52.84 - - - - - - - - - - - - - -

50.00 - - - - - - - - - - - - - - - - 57.37 .............................................

42.54 R —41:5�� 50.04
E 40.00 ---------3-11
c 30.00 26.00 40.08
...............

E 18.09 32.25
1 20.00 - 95.07-
v 10.008.

E 1 Lo
D 0.008.07
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN MONTH
03/14/2023 D3 16 of 35

GENERAL FUND EXPENDITURE SUMMARY
SIX MONTHS ENDED DECEMBER 31, 2022
Expended % Expended %
Budget As Of Expended Budget As Of Expended 2021/22 12/31/2021 2021/22 2022/23 12/31/2022 2022/23 GENERAL FUND:

General Government:

City Council $ 694,537 $ 386,030 55.58% $ 724,201 $ 391,874 54.11% City Manager 995,434 428,831 43.08% 1,176,723 521,260 44.30% Economic Development 656,747 248,368 37.82% 766,998 329,935 43.02% Human Resources 1,176,327 597,947 50.83% 1,214,693 593,695 48.88% City Clerk 665,323 307,434 46.21% 811,288 364,910 44.98% Finance 2,259,825 1,029,360 45.55% 2,519,897 1,049,954 41.67% City Attorney 1,676,826 721,867 43.05% 1,733,203 649,262 37.46% Contract Legal Contingencies 316,466 30,082 9.51% 277,643 36,656 13.20% Non-Departmental Expenditures 2,308,657 387,464 16.78% 8,937,994 893,074 9.99% Total General Government 10,750,142 4,137,384 38.49% 18,162,640 4,830,619 26.60% Public Safety:

Law Enforcement 27,798,850 6,795,601 24.45% 28,313,858 6,899,967 24.37% School Safety Program 25,744 8,719 33.87% 25,744 8,676 33.70% Code Enforcement 2,084,501 1,039,528 49.87% 2,345,676 1,154,109 49.20% Fire Administration 1,342,371 706,330 52.62% 1,558,644 749,233 48.07% Fire Training 363,894 163,722 44.99% 375,588 175,284 46.67% Fire Maintenance 3,380,549 1,488,811 44.04% 3,590,313 1,553,295 43.26% Fire Suppression 16,402,080 8,603,989 52.46% 20,935,728 10,251,971 48.97% Fire Prevention 818,000 384,831 47.05% 1,067,580 461,727 43.25% Emergency Medical Services 7,246,946 3,996,500 55.15% 7,183,387 3,398,721 47.31% Disaster Preparedness 351,082 188,384 53.66% 390,353 155,714 39.89% Total Public Safety 59,814,016 23,376,415 39.08% 65,786,870 24,808,697 37.71% Community Development:

Engineering 1,201,462 404,895 33.70% 1,288,731 427,502 33.17% Traffic Engineering 682,824 345,514 50.60% 759,315 316,994 41.75% Planning 2,049,886 647,710 31.60% 2,753,842 691,794 25.12% Land Development 873,462 407,232 46.62% 980,615 469,405 47.87% Development Services 1,558,416 746,942 47.93% 1,817,443 845,163 46.50% Total Community Development 6,366,050 2,552,294 40.09% 7,599,945 2,750,858 36.20% Community Services:

Community Services Administration 631,660 321,591 50.91% 708,712 365,097 51.52% Recreation Programs 1,714,618 659,998 38.49% 1,902,616 843,032 44.31% Rancho Buena Vista Adobe 241,345 83,816 34.73% 261,347 106,946 40.92% Senior Services 751,175 255,880 34.06% 917,977 308,479 33.60% Cultural Arts 4,316,032 2,031,677 47.07% 4,612,471 2,305,666 49.99% Total Community Services 7,654,830 3,352,962 43.80% 8,403,123 3,929,219 46.76% Public Works:

Public Works Administration 914,880 466,040 50.94% 1,424,392 480,049 33.70% Graffiti Abatement 260,910 132,868 50.92% 286,438 137,612 48.04% Park Maintenance 2,287,877 933,167 40.79% 2,462,809 925,254 37.57% Parkways and Medians 414,380 162,331 39.17% 426,977 159,108 37.26% Total Public Works 3,878,047 1,694,406 43.69% 4,600,617 1,702,022 37.00% Transfers Out To Other Funds 19,402,873 7,302,539 37.64% 19,242,461 4,542,678 23.61% Total General Fund Expenditures $ 107,865,958 $ 42,415,999 39.32% $ 123,795,656 $42,564,094 34.38% EXHIBIT 5
03/14/2023 D3 17 of 35

RECONCILIATION OF ORIGINAL REVENUE ESTIMATES
AND APPROPRIATIONS TO AMOUNTS AT DECEMBER 31,2022
Original
Budget Adjustments Total
2022/23 ORIGINAL REVENUE ESTIMATE $ 97,260,585 $ 97,260,585 CARRYOVER OF PRIOR YEAR APPROPRIATIONS - - RECREATION FEES (13,924) (13,924)
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)
CHARGES TO VUSD 180,000 180,000
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 872,195 872,195
FEDERAL GRANTS 129,114 129,114
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 @ 12/31/2022 $ 97,260,585 $ 7,491,586 $ 104,752,171 2022/23 ORIGINAL APPROPRIATIONS ESTIMATE $ 96,985,969 $ - $ 96,985,969 0010100-CITY COUNCIL - 10,596 10,596
0010105-CITY MANAGER 142,867 142,867
0010115-CODE ENFORCEMENT 152,074 152,074
0010120-HUMAN RESOURCES (18,041) (18,041)
0010125-CITY CLERK 33,412 33,412
0010130-FINANCE 367,243 367,243
0010140-CITY ATTORNEY 28,032 28,032
0010141-CONTRACT LEGAL CONTINGENCIES 77,643 77,643 0010145-NON-DEPARTMENTAL 7,981,821 7,981,821 0010200-LAW ENFORCEMENT (244,989) (244,989) 0010250-FIRE ADMINISTRATION 157,971 157,971
0010251-FIRE TRAINING 37,197 37,197
0010252-FIRE MAINTENANCE 445,843 445,843
0010260-FIRE SUPPRESSION 5,332,789 5,332,789 0010270-FIRE PREVENTION 160,482 160,482
0010280-EMERGENCY MEDICAL SERVICES 205,162 205,162 0010290-DISASTER PREPAREDNESS 222,151 222,151
0010300-ENGINEERING 45,679 45,679
0010305-TRAFFIC ENGINEERING 53,166 53,166
0010320-PLANNING 1,410,656 1,410,656
0010325-LAND DEVELOPMENT 125,169 125,169
0010330-DEVELOPMENT SERVICES 324,607 324,607
0010370-ECONOMIC DEVELOPMENT 149,574 149,574 0010400-PUBLIC WORKS ADMINISTRATION 545,706 545,706 0010420-GRAFFITI ABATEMENT 13,254 13,254
0010500-COMMUNITY SERVICES ADMIN 43,916 43,916 0010510-RECREATION PROGRAMS 298,843 298,843
0010525-PARK MAINTENANCE 206,006 206,006
0010530-PARKWAYS&MEDIANS 17,611 17,611
0010545-RANCHO BUENA VISTA ADOBE 44 44
0010555-SENIOR SERVICES 22,020 22,020
0010560-CULTURAL ARTS 755,931 755,931
TRANSFERS OUT TO OTHER FUNDS 7,623,126 7,623,126 APPROPRIATIONS ESTIMATE @ 12/31/2022 $ 96,985,969 $ 26,727,560 $ 123,713,529 EXHIBIT 6
03/14/2023 D3 18 of 35

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED BALANCE SHEET
DECEMBER 31, 2022

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

Cash and investments $ 48,510,127 $ 37,647,876 $ (161,401) $ 3,223,097 $ 89,219,700 Accounts receivable 681,593 95,279 506 - 777,378 Sewer charges receivable
Due from others (107,622) 10 - - (107,612)
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 146,411,231 40,184,358 1,963,598 - 188,559,187 Construction in progress 17,894,143 28,434,991 518,521 - 46,847,655 Total assets 215,334,258 106,894,024 3,263,697 3,223,097 328,715,076 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 344,123 (51,025) 16,735 (0) 309,834 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 24,662,558 - - 24,662,558 Other liabilities - - - -
Net pension liability 2,268,259 721,319 156,394 68,144 3,214,116 Total liabilities 29,199,991 1,346,737 243,641 68,655 30,859,024 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 189,793,151 68,912,959 3,424,592 - 262,130,702 Restricted for capital projects 18,475,863 19,856,025 1,353,704 - 39,685,592 Unrestricted (22,930,857) 16,542,876 (1,864,427) 3,150,867 (5,101,542) Total net position $ 185,338,157 $ 105,311,859 $ 2,913,869 $ 3,150,867 $ 296,714,753 EXHIBIT 7
03/14/2023 D3 19 of 35

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED INCOME STATEMENT

SIX MONTHS ENDED
DECEMBER 31, 2022

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

Sewer service charges $ 12,786,635 $ 4,798,284 $ - $ 629,228 $ 18,214,148 Grants 391,714 - - 391,714
Interest 278,176 229,549 618 16,752 525,095 GASB 31 adjustment - - - - -
Unstructured programs - - 220,486 - 220,486 Structured programs - - 44,816 - 44,816 Concessions sales - - 93,462 - 93,462 Rentals - - 72,090 - 72,090
CMTC Charges - - - - -
Other 99,482 58,316 8,162 165,959 Total revenues 13,556,007 5,086,149 439,634 645,980 19,727,770 EXPENSES:

Administration 424,796 191,379 1,033,278 - 1,649,453 Treatment-Encina 2,867,183 989,330 - 3,856,513 Engineering 668,476 393,723 - - 1,062,200 Stormwater engineering 558,084 - - - 558,084 Field operations 1,375,059 867,396 - - 2,242,455 Stormwater maintenance 803,504 - - - 803,504 Operations and maintenance - - - 63,215 63,215 Capital improvements 8,250,210 2,915,227 141,141 - 11,306,578 Total expenses 14,993,638 5,357,055 1,174,419 63,215 21,588,327 Revenues over(under)
expenses (1,437,630) (270,907) (734,785) 582,765 (1,860,557) Capital improvements&equip 290,967 68,252 - - 359,219 classified to fixed assets
Developer contributed sewer lines
Transfers in (out) (4,783) - 11,934 7,151 Prior period adjustment - - - - -
Net position at 6/30/2022 $ 186,489,603 $ 105,514,515 $ 3,636,720 $ 2,568,102 $ 298,208,939 Net position at 12/31/2022 $ 185,338,157 $ 105,311,859 $ 2,913,869 $ 3,150,867 $ 296,714,753 EXHIBIT 8
03/14/2023 D3 20 of 35

RESOLUTION NO. 2023-

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 March 14, 2023, by the following vote:

AYES:

NOES:

ABSTAIN:

JOHN FRANKLIN, MAYOR
APPROVED AS TO FORM: ATTEST:

WALTER CHUNG, CITY ATTORNEY KATHY VALDEZ, CITY CLERK By: By:

APPROVED
Walter C.Chung
20230309150439
000292137 EXHIBIT 9
03/14/2023 D3 21 of 35

RESOLUTION NO. 2022-

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

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

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010001 401950 VLF Property Tax In-Lieu $ 244,947.00 0010001 401970 City's allocation of Redevelopment Property Tax Trust Fund $ 1,651,552.00 0010003 403000 Sales and Use Tax $ 519,399.00 0010003 403200 SB 172 Sales Tax $ 22,229.00 0010005 404000 Transient Occupancy Tax $ 227,871.00 0010010 411000 Business License $ 250,000.00 0010003 403105 Prop L Sales Tax $ 377,393.00 0010000 310744 Prop L Sales Tax Reserve $ 377,393.00

2. Appropriations are hereby made for the Luz Duran Park Improvement Project.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0026555 578999 8350 Luz Duran Park Improvement Project $ 39,138.00 0020090 482001 Transfer In from General Fund $ 39,138.00 0010900 590002 Transfer Out to General Fund Capital $ 39,138.00

3. Revenues are hereby adjusted and appropriations are hereby made for the Playground Resurfacing Project.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0026555 578999 8353 Playground Resurfacing Project $ 203,735.00 0020090 482001 Transfer In from General Fund $ 203,735.00 0010900 590002 Transfer Out to General Fund Capital $ 203,735.00 03/14/2023 D3 22 of 35

RESOLUTION NO. 2022-

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

4. Appropriations are hereby made for the two new Code Enforcement Ticket Writers.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010115 562000 Code Enforcement Capital Replacement $ 15,000.00

5. Appropriations are hereby made for the City Manager Contractual Payouts.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010105 514000 Deferred Street Construction-Fund Balance $ 390,000.00

6. Appropriations are hereby made for Land Development Professional Services.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010325 521000 Land Development Professional Services $ 50,000.00

7. Appropriations are hereby made for Development Services Professional Services.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010330 521000 Land Development Professional Services $ 70,000.00 03/14/2023 D3 23 of 35

RESOLUTION NO. 2022-

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

8. Appropriations are hereby made for the Civic Center Electricity.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 6020155 541000 Facility Maintenance Electricity $ 93,000.00 6020090 482001 Transfer in from General Fund $ 93,000.00 0010900 590602 Transfer out to Facility Maintenance $ 93,000.00

9. Appropriations are hereby made for additional Public Works Janitorial Services.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 6020155 521040 Facility Maintenance Contract Services $ 8,521.00 6020090 482001 Transfer in from General Fund $ 8,521.00 0010900 590602 Transfer out to Facility Maintenance $ 8,521.00

10. Appropriations are hereby made for Tablet Command Software.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010280 521010 Tablet Command Software $ 22,318.00

11. Appropriations are hereby made for Breathing Apparatus Air Compressor Upgrades.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010252 531600 Breathing Apparatus Air Compressor Upgrades $ 25,000.00 03/14/2023 D3 24 of 35

RESOLUTION NO. 2022-

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

12. Revenues are adjusted and appropriations are hereby made for Wild Land Fire PPE.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010260 531540 Suppression Uniforms and Accessories $ 40,000.00

13. Revenues are adjusted and appropriations are hereby made for Cannabis Equity Grant.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010027 425100 CAN01 Cannabis Equity Grant revenue account $ 75,000.00 0010145 531500 CAN01 Cannabis Equity Grant expense account $ 75,000.00 Appropriations are hereby made for Wave Waterpark Flow Rider Supplies.

Appropriation Revenue/Fund Balance

14. Account Number Account Description Increase/(Decrease) Increase/(Decrease) 5070000 310742 Wave Designated Future Capital Replacement $ (10,380.00) 5070580 531600 WFCR Equipment Maintenance/Services $ 10,380.00

15. Appropriations are hereby made for Public Works Fleet Building Improvements.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 6030000 310410 Fleet Maintenance Unreserved Fund Balance $ (150,000.00) 6030160 562000 Fleet Maintenance Capital Replacement $ 150,000.00 03/14/2023 D3 25 of 35

RESOLUTION NO. 2022-

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

16. Revenues are adjusted and appropriations are hereby made for Senior Center Events.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010071 431909 SREVT Senior Event Donations $ 8,500.00 0010555 521030 SREVT Events and Cultural Services $ 8,500.00

17. Revenues are adjusted and appropriations are hereby made for the Justice Assistance Grant.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010028 427010 JAG21 Grant Revenue $ 26,401.00 0010200 531500 JAG21 Special Department Expense $ 26,401.00

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

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 5010027 425006 OPP13 Grant Revenue $ 15,414.00 5010470 521000 OPP13 Professional Services $ 15,414.00

19. Revenues are adjusted and appropriations are hereby made for Weed Abatement.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 0010034 435160 Weed Abatement Revenue $ 6,300.00 0010270 521040 Fire Prevention Special Department Expense $ 6,300.00 03/14/2023 D3 26 of 35

RESOLUTION NO. 2022-

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

20. Revenues are adjusted and appropriations are hereby made for the COPS/SLESA Program allocation.

Appropriation Revenue/Fund Balance
Account Number Account Description Increase/(Decrease) Increase/(Decrease) 1250027 425001 COPS/SLESA Program allocation revenue $ 14,159.00 1250900 590001 Transfer out to General Fund $ 14,159.00 0010090 482125 Transfer in from Supplemental Law Enforcement Funds $ 14,159.00 03/14/2023 D3 27 of 35

RECOMMENDED PERSONNEL CHANGES
March 14, 2023
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:

Community Development Department
Add one Community Development Department Director
Delete one Community Development & Engineering Department Director With the March 8, 2023, appointment of City Manager, the Community Development and Engineering Departments will split into two departments. Each department will require a director.

The current Deputy Director/City Planner will serve as Acting Director while the recruitment is conducted and until a new Director has been identified.

Fiscal Impact: The additional pay the Deputy Director/City Planner will receive while working in the Acting Director capacity will be offset by the vacancy of the existing Community Development and Engineering Department Director.

Engineering Department
Add one Engineering Department Director
With the March 8, 2023, appointment of City Manager, the Community Development and Engineering Departments will be split into two departments. Each department will require a Director. The current City Engineer will serve as Acting Director while the recruitment is conducted and until a new Director has been identified.

Fiscal Impact: Adding a Director will ultimately increase the budget of the Engineering Department. However, this increase will be incorporated into the FY 2023/24 and future operating budgets. The additional pay the City Engineer will receive while working in the Acting Director capacity will be offset by the vacancy of the existing Community Development and Engineering Department Director.

Exhibit 10
Pagel
EXHIBIT 10
03/14/2023 D3 28 of 35

RESOLUTION NO. 2023-

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. 2022-189 on December 13, 2022.

B. The City Council further desires to amend the City-Wide Classification and Compensation Index to reflect the following changes:
• Delete one Community Development and Engineering Department Director • Add one Community Development Department Director position • Add one Engineering Department Director position

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 March 10, 2023.

B. All resolutions in conflict herewith are repealed and shall be of no further force or effect after March 9, 2023.

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on March 14, 2023, by the following vote:

AYES:

NOES:

ABSTAIN:

JOHN FRANKLIN, MAYOR
APPROVED AS TO FORM: ATTEST:

WALTER CHUNG, CITY ATTORNEY KATHY VALDEZ, CITY CLERK By: By:

Attachment: City-Wide Classification and Compensation Index effective March 10, 2023

APPROVED
Walter C.Chung
20230309150710
001072352 EXHIBIT 11
03/14/2023 D3 29 of 35

CITY OF VISTA EFFECTIVE:March 10,2023

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

AUTHORIZED
DEPARTMENT GROUP CLASSIFICATION RANGE* SUBTOTAL POSITIONS NOTES MONTHLY SALARY 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 $ - $ 23,334 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 $ - $ 21,459 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
03/14/2023 D3 30 of 35

CITY OF VISTA EFFECTIVE:March 10,2023

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

AUTHORIZED
GROUP CLASSIFICATION RANGE* SUBTOTAL POSITIONS NOTES MONTHLY SALARY 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 V31 $ 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 V31 $ 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 V35 $ 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
03/14/2023 D3 31 of 35

CITY OF VISTA EFFECTIVE:March 10,2023

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

AUTHORIZED
GROUP CLASSIFICATION RANGE* SUBTOTAL POSITIONS NOTES MONTHLY SALARY

COMMUNITY
DEVELOPMENT DD Community Development Director MCP 1 $ 9,519 - $ 20,140 Planning Mgt Community Development Deputy Director/City Planner MCP 1 $ 10,548 - $ 13,200 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 SUBTOTAL 15
ENGINEERING DD Engineering Director MCP 1 $ 9,519 - $ 20,140 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 $ 8,212 - $ 9,982 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 $ 8,212 - $ 9,982 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 32
TOTAL POSITIONS 301.125
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 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,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 ran es.
03/14/2023 D3 32 of 35

PRIOR ACTIONS
Fiscal Year 2022/23 First Quarter Financial Report
On December 15, 2022 received and filed the Fiscal Year 2022/23 First Quarter Financial Report; Adopted City Council Resolution No. 2022-188, 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; Adopted City Council Resolution No. 2022-189, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith.

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 EXHIBIT 12
03/14/2023 D3 33 of 35

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).

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). 03/14/2023 D3 34 of 35

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 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). 03/14/2023 D3 35 of 35

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