cc 2023 AR 05/23 draft fiscal years 2023-24 and 2024-25 operating budget — Vista City Council, May 23, 2023 (part 1 of 2)

ACTION:
____________________________
Clerk/Secretary
Department: Finance Item No: D2
Prepared by: Sara Taylor, Budget Manager Meeting Date: May 23, 2023 Approved by:

Mike Sylvia, Director/Treasurer
John Conley, City Manager Agenda Location: Discussion
SUBJECT: DRAFT FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET RECOMMENDATION: Receive a report on the draft Fiscal Years 2023/24 and 2024/25 Operating Budget and provide direction to staff.

CORRELATION TO CITY COUNCIL GOALS: Supports all eight of the City Council’s goals.

PRIOR ACTION: On March 7, 2023, held a Budget and Financial Plan Workshop, received a report on the Operating Budget preparation for Fiscal Years 2023/24 and 2024/25 and provided direction to staff (No Vote).

On March 1, 2022, held a workshop and, by consensus, identified citywide goals for the period of 2022 through 2024 (No Vote).

STATEMENT ON THE SUBJECT:

Executive Summary. The City operates on a biennial (two-year) budget process as a means to use human resources more efficiently and reinforce the City’s commitment to long-term fiscal health by extending forecasting past a one-year period. A draft of the Fiscal Years (FYs) 2023/24 and 2024/25 Operating Budget is being presented for City Council review (Exhibit 1). Staff has evaluated the financial needs for the period and is recommending a total operating budget of $187,441,124 for FY 2023/24 and $191,264,079 for FY 2024/25, which is sufficient for the operational and maintenance needs of the City and its associated agencies.

General Fund Overview.

FY 2023/24: The General Fund, which is the primary funding source for essential services, has estimated revenues for FY 2023/24 of $108,967,542 plus $7,611,524 in other financing sources, for total resources of $116,579,066. Estimated General Fund expenditures for the daily operation of the City for FY 2023/24 total $96,824,272, plus $17,536,310 that is comprised of transfers out to Proposition L debt service, subsidies/transfers out to other funds, and transfers to reserves/designated accounts, for total expenditures and uses of $114,360,582. Given this scenario, the General Fund is projected to have a year-end fund balance of $2,218,484 for FY 2023/24.

FY 2024/25: General Fund estimated revenues for FY 2024/25 are $111,129,415 plus $5,861,866 in other financing sources, for total resources of $116,991,281. Estimated General Fund expenditures for FY 2024/25 total $97,852,037, plus $17,750,687 transfers out to Proposition L debt service, subsidies/transfers out to other funds, and transfers to reserves/designated accounts, for total expenditures AGENDA
REPORT

CITY COUNCIL

COMMUNITY DEVELOPMENT COMMISSION

SUCCESSOR AGENCY

BUENA SANITATION DISTRICT

JOINT POWERS FINANCING AUTHORITY
05/23/2023 D2 Page 1 of 282
Received a report on the draft Fiscal Years 2023/24 and 2024/25 Operating Budget and instructed staff to implement an additional 3% across the board salary increase above the July budgeted increase due to inflation. Vote: 5-0

MEETING DATE: MAY 23, 2023 PAGE 2
SUBJECT: DRAFT FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET and uses of$115,602,724. Given this scenario, the General Fund is projected to have a year-end fund balance of$1,388,557 for FY 2024/25.

The chart below shows the proposed FYs 2023/24 and 2024/25 General Fund operating budget:

Original Proposed Proposed
Budget Budget Budget
2022/23 2023/24 2024/25
Total Revenue 90,101,743 108,967,542 111,129,415 Total Other Financing Source 7,158,842 7,611,524 5,861,866 TOTAL REVENUES AND SOURCES 97,260,585 116,579,066 116,991,281 Total Expenditures 85,448,761 96,824,272 97,852,037 Transfers Out 11,537,208 17,536,310 17,750,687 TOTAL EXPENDITURES AND USES 96,985,969 114,360,582 115,602,724 Changes from Operating Budget Workshop. At the March 7, 2023 Operating Budget Workshop, FY 2023/24 had a surplus of$1,958,398 and FY 2024/25 had a surplus of$1,559,542. All data included in the workshop staff report included preliminary department provided expense budget requests and revenue estimates. Over the past two months, staff continued to evaluate the estimates and have made changes based on additional information available from consultants, feedback from City Council meetings, and meetings with departments. As presented with this report, the draft operating budget is balanced, with a year-end fund balance of$2,218,484 projected in FY 2023/24 and $1,388,557 in FY 2024/25. The major changes from the budget workshop are listed as follows:

Addition of two Basic Life Support (BLS) ambulances: On April 25, 2023, City Council approved the addition of two Basic Life Support (BLS)ambulances, 12 new Emergency Medical Technician (EMT) positions, an Administrative Captain, a Division Chief, and a Human Resources Coordinator. In addition to the fifteen new positions, other increases include fuel, supplies, uniforms, personal protective equipment, and training.

Increases were also made for ambulance revenue of$900,000 in FY 2023/24 and $1,200,000 in FY 2024/25. These changes are reflected in the proposed FYs 2023/24 and 2024/25 General Fund operating budget summary shown above.

Addition of a Motor Deputy: On April 6, 2023, during the Transportation Mobility Workshop, City Council discussed adding a fourth Motor Deputy to the contract with the San Diego Sheriff's department. Increases of$376,000 in FY 2023/24 and $251,000 in FY 2024/25 are included in the proposed operating budget to fund the startup costs and ongoing expenses for the additional deputy.

FYs 2023/24 and 2024/25 General Fund Revenue. The General Fund Revenue Summary report (Exhibit 2) details revenue forecasted for FYs 2023/24 and 2024/25. The largest single component of General Fund revenues are taxes, which includes property tax, sales tax, cannabis tax, transient occupancy tax, and franchise fee taxes. A total of$81,624,288 is projected for taxes in FY 2023/24, including $12,020,425 of Proposition L revenue. For FY 2024/25 $83,657,647 is projected for taxes, including $12,271,998 for Proposition L revenue. A summary of the major general fund revenues can be found in the Operating Budget Overview.

Other financing sources are shown separately from revenues (new monies to the City) because other financing sources are monies either transferred in from Non-General Fund funds (Operation Transfers In) or are use of monies previously set aside for specific purposes (Reserve Use-Operations). The final "other' 05/23/2023 D2 Page 2 of 282

MEETING DATE: MAY 23, 2023 PAGE 3
SUBJECT: DRAFT FISCAL YEARS 2023124 AND 2024/25 OPERATING BUDGET financing source is Interdepartmental Direct Service charges, which are overhead revenues earned by General Fund staff performing administrative functions for Non-General Fund funds.

General Fund revenues are categorized as follows:

Original Proposed Proposed
Category Description Budget Budget Budget 2022/23 2023/24 2024125
Property, Sales, Transient
Taxes Occupancy Taxes, 68,749,602 81,624,288 83,657,647 Franchise Fees
Licenses & Permits Business Licenses 1,859,435 2,726,870 2,771,654 Intergovernmental Grants 252,100 1,873,655 927,628 Recreation, Building,
Charges for Services Engineering, Planning, Fire 15,241,730 18,076,224 18,651,898 Fees
Fines & Forfeitures Citation Fees, Fines, 1,442,530 1,393,210 1,393,210 Collections
Use of Money & Investment Earnings, 1,937,336 2,687,899 3,109,182 Property Lease/Rental Income
Other Revenue Contributions, Recycling 619,010 585,396 618,196 Revenue
Interdepartment Direct 4,203,709 4,432,987 4,432,746 Service Charges Charges for services to
Operation Non-General Fund funds 495,750 363,268 362,559 Transfers In
Reserve Use- Previously set aside
Operations monies, to fund capital 2,459,383 2,815,269 1,066,561 urchases or debt service
• ■ I�,!I I I I I : .

TOTAL REVENUES AND SOURCES $97,260,585 $116,579,066 $116,991,281 FYs 2023/24 and 2024/25 General Fund Expenditures. The General Fund Expense Summary report (included as Exhibit 3) details expenditures of$96,824,272 in FY 2023/24 and $97,852,037 in FY 2024/25. These funds are anticipated to meet operation requirements and obligations. The expenditures are categorized as follows: General Government, Public Safety, Community Development, Public Works, and Recreation & Community Services. The largest expense category is Public Safety (law enforcement, fire, and paramedic services) at $62,942,709 in FY 2023/24 and $64,033,340 in FY 2024/25. 05/23/2023 D2 Page 3 of 282

MEETING DATE: MAY 23, 2023 PAGE 4
SUBJECT: DRAFT FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET General Fund expenditures are categorized as follows:

Original Proposed Proposed
Category Description Budget Budget Budget 2022/23 2023/24 2024/25
City Council, City Manager, City
General Attorney, City Clerk, Finance, 9,389,493 10,479,706 10,908,174 Government Economic Development,
Human Resources
Public Safety Law Enforcement, Fire and 57,124,589 62,942,709 64,033,340 Emergency Medical Services
Planning, Building Inspection,
Community Development Services, Code 7,834,271 10,847,950 10,092,702 Development Enforcement, Engineering,
Traffic Engineering
Public Works Street Maintenance, Graffiti 3,818,039 4,443,507 4,547,248 Abatement, Park Maintenance
Community Recreation, Senior Services, 7,282,369 8,110,400 8,270,573 Services Cultural Arts
■ MEMENN �
Transfers Out Subsidies and Prop L debt service 11,537,208 17,536,310 17,750,687 ■ 1
Personnel Changes. There are eighteen recommended personnel changes included in the Draft Operating Budget. The changes proposed include 15 positions to support the addition of the two new BLS Ambulances which include 12 EMT positions, an Administrative Captain, a Division Chief, and a Human Resources Coordinator. Staff was directed by the City Council to include these positions in the budget during a meeting in April, 2023.

A review of the current Assistant Fire Marshall position was conducted. This review considered several factors, including a comparison of position duties and frequency, knowledge/skills/abilities required, and level of responsibility (degree of independence and decision-making). Based upon the results of the study, it is recommended that the incumbent be reclassified to a Fire Marshal position.

A Junior Plan Check Engineer position has been added to the Community Development Division to support the new requirements of providing an on-line plan check service for all photovoltaic installation and EV- charging station, perform plan check on minor projects, and assist the counter with foot traffic related to plan check.

The Information Technology Division has been organized under the City Manager's Office for decades. In Fiscal Year 2021/22, an outside consultant was engaged to review the City's information technology operations and develop a Strategic Plan for the Division. One of the key findings of that Strategic Plan was that for a City the size of Vista, Information Technology should be a stand-alone department. The City-wide Classification and Compensation Index included in the Draft Operating Budget breaks out Information Technology as a Department. To that end, it also includes an Information Technology Director position.

Once the Director has been identified, staff will return with recommendations for appropriately staffing Information Technology as a department.

FYs 2023/24 and 2024/25 General Fund Subsidies. There are several program areas that require General Fund subsidies to continue operating:
05/23/2023 D2 Page 4 of 282

MEETING DATE: MAY 23, 2023 PAGE 5
SUBJECT: DRAFT FISCAL YEARS 2023/24 AND 2024125 OPERATING BUDGET Approved Original Proposed Proposed
Subsidy Subsidy Budget Budget Budget
Level 2022/23 2023/24 2024/25
Senior Nutrition Program (Fund 107) Goal of 427,813 408,280 410,142 375.000
Lighting & Landscape Maintenance (Fund 108) 275,000 136,598 227,320 262,177 S. Melrose Landscape Maintenance (Fund 113) 0 0 1 28,510 Wave Waterpark (Fund 507) 400,000 397,961 670,2331 691,184 TOTAL ■ r 10+ $1,392,013
Cultural Arts 200,000 163,472 200,000 200,000 FISCAL IMPACT: There is no direct fiscal impact associated with discussing the draft budget. As indicated at the beginning of this report, the General Fund is projected to have a year-end fund balance of $2,218,484 in FY 2023/24 and $1,388,557 in FY 2024/25.

Staff will bring the final FYs 2023/24 and 2024/25 Operating Budget to the City Council for approval in June.

Any fiscal impacts will be evaluated and implemented after receiving direction from the City Council.

The draft FYs 2023/24 and 2024/25 Operating Budget expense totals are $187,441,124 for FY 2023/24 and $191,264,079 for FY 2024/25 broken down by Fund Type as follows:

Original Proposed Proposed
Fund Type Budget Budget Budget
2022/23 2023/24 2024/25
General Fund 96,985,969 114,360,582 115,602,724 Special Revenue 5,598,454 6,048,766 5,956,528 Successor Agency 7,176,925 7,174,777 7,123,064
Benefit Assessment 2,050,826 2,058,298 2,084,016
Enterprise 37,997,064 37,946,539 39,528,836
Internal Service 16,818,431 19,852,162 20,968,911 EXHIBITS:

1. Draft FYs 2023/24 and 2024/25 Operating Budget

2. General Fund Revenue Summary

3. General Fund Expenditure Summary
05/23/2023 D2 Page 5 of 282

City Council
May 23, 2023
Fiscal Years 2023/24 & 2024/25
Draft Operating Budget
Presentation

Total Operating Budget
FY 2023/24 = $187,441,124
FY 2024/25 = $191,264,079
$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
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EXPENSE CATEGORY BY FUNDING TYPE
General Fund
Non-General Fund

General Fund Revenue Summary
Actual Actual Original Budget Revised Budget Proposed Budget Proposed Budget REVENUES 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25 Property Tax 27,202,162 28,981,823 27,509,462 30,708,451 32,525,694 33,589,780 Sales Tax 21,698,813 24,480,913 21,720,592 24,316,780 24,077,565 24,648,594 Proposition L Sales Tax 10,351,761 12,009,138 10,039,277 12,115,389 12,020,425 12,271,998 Cannabis Tax 5,113,996 6,809,095 4,000,000 4,466,396 7,000,000 7,000,000 Other Taxes 5,314,980 5,825,996 5,480,271 5,783,142 6,000,604 6,147,275 TOTAL TAXES $69,681,712 $78,106,966 $68,749,602 $77,390,158 $81,624,288 $83,657,647 Licenses & Permits 2,089,954 2,318,667 1,859,435 2,579,685 2,726,870 2,771,654 Intergovernmental 3,942,537 2,395,565 252,100 1,443,317 1,873,655 927,628 Charges for Services 13,954,513 17,454,059 15,241,730 15,105,827 18,076,224 18,651,898 Fines & Forfeitures 1,376,450 1,364,270 1,442,530 1,364,510 1,393,210 1,393,210 Use of Money & Property 3,387,144 (3,069,871)1,937,336 1,917,223 2,687,899 3,109,182 Other Revenue 960,849 717,937 619,010 671,155 585,396 618,196 TOTAL OTHER REVENUE $25,711,447 $21,180,628 $21,352,141 $23,081,718 $27,343,254 $27,471,768 TOTAL REVENUES $95,393,159 $99,287,593 $90,101,743 $100,471,876 $108,967,542 $111,129,415

OTHER SOURCES
Interdepartmental Service Charges 3,553,917 3,803,709 4,203,709 4,203,709 4,432,987 4,432,746 Operational Transfers In 498,117 526,795 495,750 509,909 363,268 362,559 Reserve Use-Operations 0 0 2,459,383 3,078,936 2,815,269 1,066,561 TOTAL $99,445,193 $103,618,097 $97,260,585 $108,264,429 $116,579,066 $116,991,281

General Fund Revenue vs. Expense
0 20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000

REVENUE EXPENSE
Property Tax
Sales Tax
Other Taxes
Cannabis Tax
Charges for Services
Other Revenues
Transfers In/Use of Reserves
Prop. L Sales Tax
Public Safety
General Government
Community Development
Public Works
Community Services
Transfers Out

General Fund Expense Summary
Actual Actual Original Budget Revised Budget Proposed Budget Proposed Budget 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

EXPENSES
General Government 9,185,749 11,313,514 9,389,493 15,341,284 10,479,706 10,908,174 Public Safety 50,906,598 53,002,066 57,124,589 63,696,303 62,942,709 64,033,340 Community Development 7,322,074 6,923,959 7,834,271 11,269,284 10,847,950 10,092,702 Public Works 3,335,944 3,674,436 3,818,039 4,600,617 4,443,507 4,547,248 Recreation & Community Services 3,548,084 6,958,962 7,282,369 8,411,623 8,110,400 8,270,573 TOTAL EXPENSES 74,298,449 81,872,936 85,448,761 103,319,110 96,824,272 97,852,037

OTHER USES
Transfers Out-Other Funds 5,639,139 24,205,670 1,798,069 8,648,997 2,128,153 2,050,376 Transfers Out-Prop L Debt Service 6,473,281 6,647,051 6,470,750 6,470,750 7,028,500 7,227,000 Transfers Out-Prop L Reserve 1,995,256 3,693,975 3,786,904 3,839,977 Transfers Out-Excess Cannabis 2,533,604 2,533,604
Transfers Out-Other Reserves 1,273,133 1,273,133 2,059,149 2,099,730 TOTAL OTHER USES 12,112,420 30,852,721 11,537,208 20,086,855 17,536,310 17,750,687 TOTAL EXPENSES & USES 86,410,869 112,725,658 96,985,969 123,405,964 114,360,582 115,602,724

General Government
Original Budget Proposed Budget Proposed Budget
2022/23 2023/24 2024/25
City Council 713,605 772,063 790,528
City Manager 1,033,856 1,229,565 1,245,617
Human Resources 1,232,734 1,456,475 1,505,364
City Clerk 777,876 741,686 843,127
Finance 2,152,654 2,206,828 2,261,568
City Attorney 1,705,171 1,757,865 1,801,797
Contract Legal Contingencies 200,000 200,000 200,000
Non-Departmental 956,173 1,444,964 1,570,728
Economic Development 617,424 670,260 689,445
GENERAL FUND TOTAL $9,389,493 $10,479,706 $10,908,174

Public Safety
Original Budget Proposed Budget Proposed Budget
2022/23 2023/24 2024/25
Law Enforcement 28,558,847 28,345,771 29,187,722
School Safety 25,744 25,744 25,744
Fire Administration 1,400,673 1,666,476 1,824,929
Fire Training 338,391 520,691 493,102
Fire Maintenance 3,144,470 2,198,024 2,257,321
Fire Suppression 15,602,939 17,582,614 17,191,625
Fire Prevention 907,098 1,070,234 1,107,141
Emergency Medical Services 6,978,225 11,366,325 11,775,911 Disaster Preparedness 168,202 166,830 169,845
GENERAL FUND TOTAL $57,124,589 $62,942,709 $64,033,340

Community Development
Original Budget Proposed Budget Proposed Budget
2022/23 2023/24 2024/25
Code Enforcement 2,193,602 2,535,786 2,630,829
Engineering 1,243,052 1,277,117 1,301,645
Traffic Engineering 706,149 810,394 825,136
Planning 1,343,186 1,424,404 1,444,272
Land Development 855,446 1,099,996 1,130,735
Development Services 1,492,836 2,010,094 1,921,135
Housing & Homeless Services 0 1,690,159 838,950
GENERAL FUND TOTAL $7,834,271 $10,847,950 $10,092,702
CDBG 400,399 346,594 346,594
Vista Housing Authority 714,407 678,303 753,473
Successor Agency Administration 93,521 132,887 84,197
Sewer Admin.-Encina Operations 5,910,055 7,231,874 7,867,825 Sewer Engineering 1,860,464 1,923,437 1,850,345
Stormwater Engineering 1,480,797 1,516,099 1,526,638
BSD Admin.-Encina Operations 2,267,804 2,799,314 3,043,970 BSD Engineering 1,105,375 1,154,603 1,110,307
CMTC Engineering 616,179 528,544 534,360
NON-GENERAL FUND TOTAL $14,449,001 $16,311,655 $17,117,709 CATEGORY TOTAL $22,283,272 $27,159,605 $27,210,411

Public Works
Original Budget Proposed Budget Proposed Budget
2022/23 2023/24 2024/25
Public Works Administration 878,686 986,266 1,021,170
Graffiti Abatement 273,184 298,356 299,733
Park Maintenance 2,256,803 2,680,997 2,725,997
Parkways & Medians 409,366 477,888 500,348
GENERAL FUND TOTAL $3,818,039 $4,443,507 $4,547,248
Gas Tax Street Maintenance 2,773,190 3,359,614 3,202,452 1972 Lighting & Landscape MD 1,480,719 1,601,050 1,614,316 S. Melrose MD 129,587 124,235 129,913
La Mirada Canyon MD 6,996 6,510 6,556
1982 Act Street Maintenance 433,524 326,503 333,231
Sewer Maintenance 2,925,372 3,023,786 3,013,220
Stormwater Maintenance 1,642,220 1,839,562 1,771,309
BSD Maintenance 1,837,697 1,843,755 1,817,735
CMTC Maintenance 161,276 171,411 173,070
NON-GENERAL FUND TOTAL $11,390,581 $12,296,426 $12,061,802 CATEGORY TOTAL $15,208,620 $16,739,933 $16,609,050

Recreation & Community Services
Original Budget Proposed Budget Proposed Budget
2022/23 2023/24 2024/25
Community Services Admin.664,796 739,157 797,009
Recreation Programs 1,603,773 1,900,501 1,932,871
Rancho Buena Vista Adobe 261,303 236,859 240,920
Senior Services 895,957 842,624 885,504
Cultural Arts 3,856,540 4,391,259 4,414,269
GENERAL FUND TOTAL $7,282,369 $8,110,400 $8,270,573
Senior Nutrition Program 641,705 622,133 629,605
Wave Waterpark 2,432,799 2,578,391 2,599,342
NON-GENERAL FUND TOTAL $3,074,504 $3,200,524 $3,228,947 CATEGORY TOTAL $10,356,873 $11,310,924 $11,499,520

Internal Service Funds
Original Budget Proposed Budget Proposed Budget
2022/23 2023/24 2024/25
Risk Management 8,782,668 10,468,122 11,443,213
Building & Facility Maintenance 2,434,056 2,941,230 2,825,387 Fleet Maintenance 2,238,991 2,438,632 2,692,370
Information Technology 2,650,718 3,121,695 3,209,675
NON-GENERAL FUND TOTAL $16,106,433 $18,969,679 $20,170,645

General Fund Ending Fund Balance
FY 2022/23 FY 2023/24 FY 2024/25
Total Revenue 90,101,743 108,967,542 111,129,415
Total Other Financing Sources 7,158,842 7,611,524 5,861,866 Revenue and Resources $97,260,585 $116,579,066 $116,991,281 Total Expenditures 85,448,761 96,824,272 97,852,037
Transfers Out 11,537,208 17,536,310 17,750,687
Expenditures and Other Uses $96,985,969 $114,360,582 $115,602,724 GENERAL FUND TOTAL $274,616 $2,218,484 $1,388,557

City Council
May 23, 2023
Fiscal Years 2023/24 & 2024/25
Draft Operating Budget
Presentation

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05/23/2023 Page 7 of 282

TABLE OF •
Page Org Page
Table of Contents I PROGRAM DETAIL

GENERAL GOVERNMENT
INTRODUCTION General Government Overview 66 Reader's Guide to the Budget 3 City Council 0010100 70 About the City 4 City Manager 0010105 72 Mission Statement 5 Human Resources 0010120 74 Directory of Officials&Advisory Bodies 6 City Clerk 0010125 76 Top City Council Priorities 7 Finance 0010130 78 Organization Chart by Program Responsibility 8 City Attorney 0010140 80 Major Areas of Staff Responsibility 9 Contract Legal Contingencies 0010141 82 Basis of Governmental Budgeting&Accounting 10 Non-Departmental 0010145 84 Budget Process 11 Economic Development 0010370 86 BUDGET SUMMARY PUBLIC SAFETY
Operating Budget Overview 14 Public Safety Overview 90 General Fund at a Glance 16 Law Enforcement 0010200 94 General Fund Revenue Highlights 18 School Safety Program 0010225 96 General Fund Revenue Summary by Type 19 Fire Administration 0010250 98 General Fund Expense Highlights 20 Fire Training 0010251 100 General Fund Expense Summary by Category 21 Fire Maintenance 0010252 102 Fund Summary-All Funds FY 2023/24 22 Fire Suppression 0010260 104 Fund Summary-All Funds FY 2024/25 26 Fire Prevention 0010270 106 Use of Reserves 30 Emergency Medical Services 0010280 108 Transfers to Reserves 33 Disaster Preparedness 0010290 110 Operating Transfers 34
Revenue Detail 36 COMMUNITY DEVELOPMENT
Citywide Expenditure Summary 48 Community Development Overview 114 Capital Outlay 52 Code Enforcement 0010115 120 Proposition"L" 55 Engineering 0010300 122 Debt Service Payments 56 Traffic Engineering 0010305 124 Summary of Positions by Category 58 Planning 0010320 126 Citywide Classification&Compensation Index 59 Land Development 0010325 128 Housing&Homeless Services 0010355 130
Development Services 0010330 132
Community Develop.Block Grant Fund Summary 135
Community Development Block Grant 1030360 136
Vista Housing Authority Fund Summary 139
Vista Housing Authority 1220344 140
Vista Successor Agency Fund Summary 143
Successor Agency Administration 3010350 144
City Sewer Fund Summary 147
Sewer Administration 5010375 148
Sewer Engineering 5010376 150
Stormwater Engineering 5010377 152
Buena Sanitation District Fund Summary 155
Buena Sanitation District Administration 5040380 156 Buena Sanitation District Engineering 5040385 158 California Mandated Trash Clean-up Fund Summary 161 l CA Mandated Trash Clean-up Engineering 162
05/23/2023 Page 8 of 282

TABLE OF •
Org Page Org Page
PUBLIC WORKS INTERNAL SERVICES
Public Works Overview 166 Internal Services Overview 232 Public Works Administration 0010400 170 Risk Management Fund Summary 237 Graffiti Abatement 0010420 172 Risk Management Administration 6010150 238 Park Maintenance 0010525 174 Building&Facility Maint.Fund Summary 241 Parkways&Medians 0010530 176 Building&Facility Maintenance 6020155 242 Gas Tax Fund Summary 178 Fleet Maintenance Fund Summary 245 Gas Tax Street Maintenance 1060410 180 Fleet Maintenance 6030160 246 1972 Lighting&Landscaping 183 Information Technology Fund Summary 249 Maint.District(MD)Fund Summary Information Technology 6040135 250 1972 Lighting&Landscaping MD 1080440 184
S.Melrose Landscape MD Fund Summary 187 APPENDIX S.Melrose Landscape MD 1130535 188 Fund Descriptions 254 La Mirada Canyon MD Fund Summary 191 Fund Summary by Fund Type 256 La Mirada Canyon MD 1140540 192 Schedule of Outstanding Vista Debt 258 1982 Act Street Maint.Fund Summary 195 Sewer Service Expense Summary 259 1982 Act Street Maintenance 1200430 196 Vehicle Replacement Schedule 262 Sewer Maintenance 5010460 198 Glossary of Budget Terms/Acronyms 264 Stormwater Maintenance 5010470 200
Buena Sanitation District Maintenance 5040480 202 CA Mandated Trash Clean-up Maintenance 5110478 204

RECREATION &COMMUNITY SERVICES
Recreation&Community Services Overview 208
Community Services Administration 0010500 212
Recreation Programs 0010510 214
Rancho Buena Vista Adobe 0010545 216
Senior Services 0010555 218
Cultural Arts 0010560 220
Senior Nutrition Program Fund Summary 223
Senior Nutrition Program 1070550 224
WAVE Waterpark Fund Summary 227
WAVE Waterpark 5070580 228
05/23/2023 Page 9 of 282

INTRODUCTION
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Fiscal Years 2023/24 and 2024/2!5
VHIBIT 1 GAL 124 4 RATI BUDGET�P rabe �f2alsTA y c A L i i 0 A N i l

CITY OFVISTA
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CITY OF VISTA
05/23/2023 CITY OF VISTA ID4ARA,FT
DGET I PTWge 11 of 282

READER'S GUIDE TO THE BUDGET CI'FY OF VIS'I'yk The City of Vista's budget serves many purposes:To establish financial guidelines of meeting City Council policies and priorities,as a communication tool for residents about the services provided by the City and how much the services cost,and as a financial and planning tool for city management and staff to use as a guide to spending decisions. The budget described in this document is the Operating Budget for City operations;major capital projects are budgeted in the Capital Improvement Program document,which is separately adopted by the City Council.

The City operates on a two year budget cycle using fiscal years starting from July 1 to June 30. Two-year budgeting allows the City to use its human resources more efficiently and allocate resources to the capital budgeting process during the off-cycle year. Two-year budgeting also reinforces the City's commitment to long-term fiscal health by looking beyond a one-year period in our ability to fund operating and capital improvements. The public and City Council receive quarterly financial updates as well as a mid-cycle review approximately 12 months after the initial adoption of the two-year budget.

The budget preparation process begins with management reviewing City Council goals and priorities for implementation. By fall of every other year,department budget managers begin to project financial and staffing needs for the upcoming budget years. Revenue sources are scrutinized and analyzed for trends and projections. Later in the fall,departments develop expenditure requests that are reviewed at multiple levels in the organization. Once the City Manager approves the revenue and expenditure levels,the budget team goes to work assembling the document. Several citizen commissions review components of the budget,including the Planning Commission,Traffic Commission,and Parks and Recreation Commission. The City Council reviews the budget in a broad view early in the spring each year. Subsequently,a draft budget is brought to the City Council for a more in-depth evaluation and the final budget is adopted before July 1.

The City's operations are divided into various funds for financial and budget purposes. Each fund has been established because of specified restrictions placed on the use of the resources. Unrestricted funds are placed into the General Fund.

The budget document is divided into four sections:

INTRODUCTION
The introductory section of the budget provides general information about the City,the City's mission statement,directory of officials and advisory bodies,City Council priorities/goals,organization chart by program responsibility,and major areas of staff responsibility.

BUDGET SUMMARY
The budget summary section of this document includes budget-at-a-glance information,descriptions and summaries of General Fund revenues and expenses,summaries for each of the funds,tables showing reserve use,revenue detail,and a staffing index of City positions.

To provide an"apples-to-apples"comparison,the prior year budget column includes budget adjustments through the third-quarter financial report,but does not include appropriations carried forward from prior fiscal years.

OPERATING BUDGET
There are six major categories of expenditures in the operating budget:General Government,Public Safety,Community Development, Public Works,Recreation&Community Services,and Internal Service Funds_ Each section begins with a description of the activities covered by that category,goals for those budget units,and a budget summary of expenditures for that section,showing upcoming and historical expenditure information. Also included are program statement pages for each budget unit describing the program activities,major budget changes,and staff positions assigned to that budget unit. Following the program statements are financial summaries showing budget information and actual expenses.

APPENDIX/SUPPLEMENTAL REPORTS
This section of the budget includes items intended to assist the reader in understanding the budget and terminology used in the budget document. Descriptions of each of the funds and a glossary are features of this section. 05/23/2023 CITY OF VISTA CAL 124 4 RATI BUDGET I Pe 12 of 282

ABOUT
The City of Vista is a community positioned in the heart of North San Diego County,California. In 1882 the name Vista,derived from the Spanish word for view,was submitted to the U.S.Postal Service when the first post office opened here.The City of Vista has a perfect mild Mediterranean climate(averaging a high of 73°F and a low of 53°F1). By the 1950s the population was around 18,000 people and on January 28, 1963 the City of Vista was incorporated. Shortly after incorporation,construction of State Route 78 began making the area more easily accessible.
• FOIDrook RiversWa Carty
Over the past few years,Vista has evolved into one of Southern Los AngWes 40 mAes 58 m,hs
California's most vibrant metropolitan areas. The City is a dynamic and energetic community with a forward-thinking vision for the future. With a population of more than 100,000,Vista is r f 'V1ey Corto` a thriving mid-sized community strategically located just seven [, miles inland from the Pacific Ocean and borders the y 15TA SLWk 1&" neighboring cities of Carlsbad,San Marcos,and Oceanside. • Vista's location makes it ideal for day-trips to the mountains and deserts,as well as tourist attractions including Disneyland, Legoland,and Sea World. Some of the city recreation facilities include 18 parks,the Moonlight Amphitheatre,Avo Playhouse, Wave Waterpark,and the historic Rancho Buena Vista Adobe. •Poway
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VISTA DEMOGRAPHICS
Type of Government Council/Manager
Date of Incorporation January 28, 1963
Date of Charter June 13,2007
Area 19 square miles
Registered Voters 51,1762
Assessed Valuation $14,774,064,1583
Total Housing Units 33,9984
Population 99,8354
Estimated Year 2050 Population 109,273 5
Median Household Income(current dollars) $83,2255
Number of Business License Registrations 7,7846
Source: US Climate Data as of April 2023
2Source: San Diego County Registrar of Voters as of April 2023 SSource: San Diego County Assessor/Recorder/Clerk as of July 2022 °Source: California Department of Finance Estimate as of January 2023 3Source: SANDAG as of August 2022
6Source: City of Vista,Finance Department as of May 2023 05/23/2023 CITY OF VISTA CAL A 124 41 RATI BUDGET I PAe 13 of 282

MISSION '
The City is dedicated to providing exceptional services, to improving Vista's quality of life, and to enhancing the uniqueness of the Vista community.

CITY OF VISTA
c A l N I A
05/23/2023 CITY OF VISTA1) 4ARAFATBuDGETIPI131abe 14 of 282

DIRECTORY OF OFFICIALS & ADVISORY BODIES
City Council City Manager
John B. Franklin Mayor John Conley City Manager Corinna Contreras Council Member(District 1) TBD Assistant City Manager Joe Green Council Member(District 2)
Katie Melendez Council Member(District 3) City Attorney Dan O'Donnell Council Member(District 4) Walter Chung Department Representatives
Kathy Valdez City Clerk
Greg Mayer(Acting) Engineering Director
Patsy Chow(Acting) Community Development Director
Larry Vaupel Economic Development Director
Mike Sylvia Finance Director/City Treasurer
Roy Palmer(Acting) Fire Chief
Dolores Gascon Human Resources Director
Kuna Muthusamy Public Works Director
Mike Pacheco Recreation&Community Services Director
Information Technology Director
John Boyce Captain,San Diego County Sheriffs Department Advisory Bodies
Building Board of Appeals
Community Development Block Grant Citizens Advisory Committee Community Safety Commission
Investment Advisory Committee
Mobile Home Park Review Board
Parks and Recreation Commission
Planning Commission
Public Arts Commission
Sales Tax Oversight Committee
Senior Citizens Affairs Commission
Traffic Commission
Youth Commission
5 ff
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City of Vista City Council Members
Left to right: Councilmember Dan O'Donnell, Councilmember Katie Melendez, Mayor John B. Franklin, Deputy Mayor Corinna Contreras, and Councilmember Joe Green 05/23/2023 CITY OF VISTA F CAE, R
4 41 �2ATI BUDGET I Pe 15 of 282

COUNCILFY 2022-2024 TOP CITY PRIORITIES
Biennially,the City Council conducts a goal setting workshop to determine the City's high priority goals for the next two years,which are then reflected in the City's Operational and Capital Improvement Plan Budgets. On March 1,2022,the City Council held a goal setting workshop and identified the following top priorities:

Homelessness and Housing
• Public Safety
• Fiscal Responsibility
A Cleaner Vista
• Climate and Environmental Responsibility
• Parks and Recreation
Economic Development
. Traffic:Continue to improve the flow of traffic for all forms of travel, reduce congestion,and improve our roads and sidewalks
05/23/2023 CITY OF VISTA CAS 'ilkA )2a 2d 25OPERAa UIG BUDGET I P ftbe 16 of 282 ' y

ORGANIZATIONAL CHART PROGRAM-

VISTA CITIZENS

CITY COUNCIL
John B Franklin,Mayor
Corinna Contreras, Council Member Joe Green, Council Member [at,,e Melendez, Council Member Dan O'Donnell,Council Member

CITYATTORNEY
Walter C.Chun

CITY MANAGER
John Canie
Vacant
COMMUNITY • •
DEVELOPMENT ••
Kathy Valdez Pafs Chow(Acting] Larry FEE

TREASURER
Greg Mayer(Acting) Mike Sylvia Roy Palmer(Acting)

RECREATION
RESOURCESHUMAN •• COMMUNITY

SERVICES
Dolores Gascon E-naMuthusamy Mike Pacheco
TechnologyInformation
John Bo ce
05/23/2023 CITY OF VISTA nCALA 124 4 RAT) BUDGET I P e 17 of 282

MAJOR AREAS STAFF RESPONSIBILITY
CITY CLERK FINANCE/TREASURER
Elections Accounts Payable
Records Management Accounts Receivable/Collection Leadership Academy Assessment Administration Audits/Financial Reporting
CITY ATTORNEY Business License
Legal issues concerning Debt Management
rights,duties,and obligations Investments/Treasury Payroll
CITY MANAGER Operating Budget/Capital Budget
Management Sewer Administration
Law Enforcement
Code Enforcement FIRE DEPARTMENT
Communications Fire Administration
Grant Writing Fire Training
Information Technology and GIS Fire Maintenance Redevelopment/Successor Agency Fire Suppression CDBG Operations Fire Prevention
Housing Programs Emergency Medical Services
Public Service Grants Disaster Preparedness
Community Outreach
Special Events HUMAN RESOURCES
Recruitment/Retention
COMMUNITY DEVELOPMENT Labor Relations
Building Benefits Administration
Development Services Risk Management
Construction Inspection
Planning PUBLIC WORKS
Park Maintenance
ENGINEERING Parkways&Medians
Land Development Recycling
Sewer Engineering Sewer Maintenance
Street and Traffic Engineering Stormwater Maintenance Stormwater Engineering Street Maintenance
Capital design and construction Building&Facility Maintenance Fleet Maintenance
ECONOMIC DEVELOPMENT RECREATION&COMMUNITY SERVICES
Business Recruitment Cultural Arts
Business Retention Rancho Buena Vista Adobe
Business Expansion Recreation
Senior Services&Nutrition Center
Wave Waterpark
Public Art
05/23/2023 CITY OF VISTA CAI ZA 41 RATT BUDGET I P, a 18 of 282

BASIS OF
Governments differ from business organizations in their accounting practices. The accounting system for local government is organized on the basis of funds,each of which is considered a separate accounting entity. The purpose of this method is to fairly display specific activities or objectives in accordance with special regulations,restrictions,or limitations while conforming to generally accepted accounting principles in the United States for local governmental units.

The operations of each fund are accounted for by providing a separate set of self-balancing accounts;meaning that the"books"for each fund stand alone and comprise its assets,liabilities,fund equity,revenues and expenditures or expenses,as appropriate. Under the accrual basis of accounting,revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

The City applies all applicable standards of the Governmental Accounting Standards Board(GASB),an independent,private-sector,not-for- profit organization. Additionally,pronouncements issued by the Financial Accounting Standards Board(FASB),the Accounting Principles Board(APB),and the Accounting Research Board(ARB)are adhered to. In the case of conflicts or contradictions,GASB remains the ultimate authority.

To achieve the objectives described above,the City utilizes fund types which are categorized as being governmental or proprietary.

Monies are spent at the MMI
direction of: CITY COUNCIL

CITY MANAGEMENT
------------------- ----------t---------------
In fund types categorized as
Governmental Proprietary
being:

Fund types: General Fund Enterprise
Special Revenue Internal Service
Benefit Assessment
Debt Service
Descriptions of the funds included in the Operating Budget can be found in the Appendix of this document. 05/23/2023 CITY OF VISTA FI AL 1' 24 4!fRkATTIBUDGET I PAP-dp,e 19 Of 282

PROCESSBUDGET CITY OF
The City of Vista develops two budgets,the operating budget and the capital improvement program(CIP)budget. The operating budget is a plan of proposed expenditures for personnel,supplies,and other expenses for the upcoming two fiscal years(July 1 through June 30).

The initial phase for preparation of the operating budget begins by creating a budget calendar. Due dates are backed into from the target date that the OPERATING BUDGET budget is to be adopted. By June 30 the City must have a balanced budget to be able to begin business on July 1. A balanced budget means that anticipated expenditures do not exceed anticipated revenues for all funds. A Revenue estimates are developed fund is defined as an accounting entity with a self-balancing set of accounts, y Funds are required by law or for financial administration essentially to keep funding sources separate from another. The City uses in excess of 60 funds, Allocated cost estimates are prepared 7 19 of which are included in the operating budget; the remaining funds include y CIP,fiduciary,and debt service funds. Departments develop expense estimates to support goals and objectives of budget units
Prior to the start of the budgeting process, citywide shared costs are 41 calculated. These costs are referred to as allocated costs and are typically items that the City purchases as a single entity. Some allocated costs are City Manager and departments meet to review based on past use (facility rental, vehicle fuel and maintenance); others are proposed budgets charged based on future use(insurance,technology). 41 Revisions are made to revenues and expenses for
For City departments, the development of the operating budget begins with balanced budgets estimating revenue anticipated for the coming two fiscal years. The largest source of the City's revenue comes from taxes (predominantly property and sales tax), followed by charges for services. Revenue estimates are Proposed budgets are reviewed by commissions continually reevaluated throughout the budget preparation process as more ,. current information becomes available.

Proposed budgets are reviewed by City Council,
Once initial revenues have been estimated,departments budget for operating revisions are made as directed expenses. Expenses are developed to support the City Council priorities and + objectives of each budget unit. ADOPTSCITY COUNCIL The next step is for the City Manager and department staff to meet and review expense projections. Revisions from these meetings are made and then both revenues and expenses are reassessed. This part of the process will repeat,until the operating budget is balanced.

When the City Manager is satisfied with the proposed budget,it is presented to various city commissions for review and to determine if it meets the long-term objectives of the City. The operating budget is then presented to the City Council and public for additional review and possible revision before it is ultimately adopted.
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CITY OF VISTA
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CITY OF VISTA
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OPERATING BUDGET OVERVIEW
The City's Operating Budget is the major financial plan for City operations. The budget establishes financial guidelines to meet City Council policies and priorities and to provide essential services for residents,businesses,and visitors to the city. The Operating Budget is divided into a number of funds for financial purposes. Each fund is established for the purpose of carrying on specific activities in accordance with special regulations,restrictions or limitations. The General Fund is the least restricted in use. The overall Operating Budget is broken down in the following major fund types,which are further described in the appendix. Some service categories are funded through a mix of fund types. The following table shows the percentage of funding from each fund type.

Fiscal Year Fiscal Year
2023124 2024/25
Revenue& Expense& Revenue& Expense&
Other Sources Other Uses Other Sources Other Uses
The General Fund provides for primary public service needs of the city,including $116,579,066 $114,360,582 $116,991,281 $115,602,724 public safety,community development,public works,community services,and general government. The General Fund is used to account for all transactions that are not accounted for in another fund. Proposition L revenue of approximately$10 million each year and the associated debt service and expenditures are also included in the General Fund.

NON-GENERAL FUND NON-GENERAL FUND
5,130,076 6,048,766 5,047,231 5,956,528 Special Revenue Funds are established to account for revenues from specific taxes or other earmarked revenue sources that by law are designated to finance particular functions or activities. Special revenue funds are used in this budget to manage resources in these areas: Community Development Block Grant,Gas Tax,Senior Citizen Nutrition Program,Vista Housing Authority,and State COPS. 7,174,777 7.174,777 7,123,064 7,123,064 Successor Agency Fund is Private Purpose Trust fund,established to administer and manage the completion of a few remaining redevelopment projects as well as the debt service associated with the Redevelopment Obligation Retirement. On February 1,2012,the State of California passed Assembly Bill 26 which ended redevelopment tax increment funding and,as a consequence,curtailed future redevelopment activities.
2,035,298 2,058,298 2,079,696 2,084,016 Benefit Assessment Funds are established to manage revenues to the City for assessment districts that provide these services: Lighting and Landscape Maintenance,S.Melrose Landscape Maintenance,La Mirada Canyon Maintenance,and 1982 Act Street Maintenance.
39,284,759 37,946,539 39,872,450 39,528,836 Enterprise Funds include activities that the City operates similar to a private business. The City uses enterprise funds to account for the City and Buena Sanitation District sewer funds,the California Mandated Trash Clean-Up fund,and the Wave Waterpark_
19,634,485 19,852,162 20,680.291 20,968,911 Internal Service Funds provide support services to other City budget units.

Funding for these services is proportionately paid by City budget units that receive the services. Internal services provided include risk management,City facility/building maintenance,City fleet maintenance,and information technology services.
5189,836.461 S187,441,124 $191,794,013 $191,264.079 05/23/2023 CITY OF VISTA FIIaRAfp�ATi
BUDGET I PApd ve 23 Of 282

OPERATING BUDGET OVERVIEW
EXPENSE CATEGORY BY FUNDING TYPE FY 2023/24
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000 z NON-GENERAL FUND
$0 - GENERAL FUND
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NOTABLE CITYWIDE REVENUE(ALL FUNDS) NOTABLE CITYWIDE EXPENDITURES(ALL FUNDS) 2023/24 2024/25 2023/24 2024/25
Sewer Fees 32,991,663 33,650,098 Law Enforcement 28,345,771 29,187,722 Property Tax 32,525,694 33,589,780 Fire&Paramedic Services 34,571,194 34,819,874 ROPS Property Tax 6,097,906 6,024,180 Sewer Services 17,976,769 18,703,402 Sales Tax 31,077,565 31,648,594 Stormwater Services 3,355,661 3,297,947 Prop.L Sales Tax 12,020,425 12,271,998 Lighting&Landscaping 1,601,050 1,614,316 Lighting/Landscaping Assessments 1,349,639 1,352,139 Wave Waterpark 2,578,391 2,599,342 Wave Waterpark 1,908,158 1,908,158 Street Maintenance 3,359,614 3,202,452 Risk Management 10,468,122 11,443,213
EXPENSE CATEGORY BY FUNDING TYPE FY 2024/25
$70,000,000
$60,000,000
$50,000,000 ---
$40,000,000
$30,000,000
$20,000,000
$10,000,000

NON-GENERAL FUND
$04 GENERAL FUND
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05/23/2023 CITY OF VISTA FI[)RAFT IGET I PApd6e 24 Of 282

GENERALAT A GLANCE FY 2023/24 CITY OF VISTA
GENERAL FUND REVENUES BY TYPE: $108,967,542
Excluding other sources: $7,611,524
Cannabis Tax
7,000,000
6%
Other Revenue
6,540,160
6%
Property Taxes
32,525,694
30%
Charges for Services
18,076,224
17%
Licenses and
Permits
2,726,870
2% Sates Tax
Prop L Sale 24,077.565
Other Taxes Tax 22%
6,000,604 12,020,425
6% 11%
GENERAL FUND EXPENDITURES BY CATEGORY: $96,824,272
Excluding transfers out: $17,536,310
Public Works
4,443,507

4.6% Community
Services

8.110,400

8.4%
Community
Development
10,847,850

11.2%
Public Safety
62,942,709
General 65.0%
Government
10,479.706
10 8%
05/23/2023 CITY OF VISTA FI D
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GENERAL FUND REVENUES BY TYPE: $111,129,415
Excluding other sources: $5,861,866
Cannabis Tax
7,000,000
6%
Other Revenue _
6,048,216
5%
Property Taxes
33,589.780
30%
Charges for Services

18.651,898
17%
Licenses and
Permits
2,771,654
3% Sales Tax
Prop L 24,648.594
Other Taxes Sales Tax 22%
6,147,275 12,271,998
6% 11%
GENERAL FUND EXPENDITURES BY CATEGORY: $97,852,037
Excluding transfers out: $17,750,687
Public Works
4,547,248

4.6% Community
Services
8,270.573

8.5°/a
Community
Development

10.092,702

10.3%
Public Safety
General 64,033,340
Government 65.4%
10,908,174

11.1%
05/23/2023 CITY OF VISTA F AL Y 24 1 BUDGET I PAN6e 26 Of 282

GENERAL FUND REVENUE HIGHLIGHTS CVFY OF VIS'FA
The City's General Fund provides funding for most of the services available to city residents. The majority of the General Fund revenue (approximately 75%)is received from taxes,including Proposition L sales tax that is set aside to pay bond indebtedness. 2023124 2024125
Amount % Amount %
REVENUE REVENUE
$32,525,694 29.8% $33,589,780 30.2% Property taxes are the largest revenue source to the General Fund. The City receives approximately 14.8 percent of the property tax paid by property owners. The balance of the tax paid goes to school districts,the state,and other agencies. 24,077,565 22.1% 24,648,594 22.2% Sales tax is the second largest source of revenue for the General Fund. Automobile sales and retail sales are the most significant contributors to the category of sales tax. The sales tax rate for Vista is 8.25 percent of purchases made inside the city boundaries and for deliveries of products from outside the city limits. The City receives 1.5 percent of the sales tax paid with the remainder going to state,county,and transportation services. Of the 1.5 percent received by the City, 100 percent is used for General Fund activities. 7,000,000 6.4% 7,000,000 6.3% Cannabis Tax is a 7%tax on gross receipts for cannabis dispensaries located in the City of Vista.
1,991,928 1.8% 2,081,767 1.9% Transient Occupancy tax,typically referred to as hotel or TOT taxes,are charged to people who rent rooms at Vista hotels.
4,008,676 3.7% 4,065,508 3.7% Franchise Fee taxes are paid(in accordance with established agreements)by utility companies or other entities that frequently work in the City's right-of-way. 2,726,870 2.5% 2,771,654 2,5% The Licenses and Permits revenue category accounts for business licenses issued by the City and for regulatory permits related to businesses.
18,076,224 16.6% 18,651,898 16.8% Charges for Services include development permits,ambulance billings,park and recreation program charges,rentals of facilities,and reimbursements related to public safety services.

These fees are paid directly by the party benefiting from the service,rather than the general public.
6,540,160 6.0% 6,048,216 5.4% Other Revenues include investment earnings,fines and forfeitures,intergovernmental payments(including grants),and program donations,
12,020,425 11.0% 12,271,998 11.0% In addition to regular sales tax,the city's 2006 Proposition L sales tax(.5 percent)is set aside to pay bond indebtedness for projects funded under the City's 2006 Proposition L.

Proposition L funds provided for the construction of two new fire stations,the remodel of the headquarters fire station,addition of fire safety personnel,a new civic center and emergency operations center/community room,stage house for the Moonlight Amphitheatre,and a new sports complex.
$108,967,542 100.0% $111,129,415 100.0% TOTAL REVENUE

OTHER SOURCES OTHER SOURCES
4,796,255 4,795,305 Inter-department administrative charges and Transfers In from other funds are monies earned by General Fund staff performing administrative functions for Non-General Fund 2,815,269 1,066,561 Reserves are monies set aside in previous fiscal years for specific future purchases. A Use of Reserves occurs when these monies are used to fund the purchase. 51 16,579,066 1$116.991,281 TA UE A .
05/23/2023 CITY OF VISTA FI A�Y as 41 AT[ BUDGET I PAN�e 27 0f 282

GENERAL .

E CITY OF VISTA
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

REVENUES
Property Tax 27,202,162 28,981,823 27,509,462 30,708,451 32,525,694 33,589,780 Sales Tax 21,698,813 24,480,913 21,720,592 24,316,780 24,077,565 24,648,594 Proposition L Sales Tax 10,351,761 12,009,138 10,039,277 12,115,389 12,020,425 12,271,998 Cannabis Tax 5,113,996 6,809,095 4,000,000 4,466,396 7,000,000 7,000,000 Transient Occupancy Tax 1,501,801 1,997,247 1,600,000 1,952,871 1,991,928 2,081,767 Franchise Tax 3,813,179 3,828,749 3,880,271 3,830,271 4,008,676 4,065,508 TOTAL TAXES $69,681,712 $78,106,966 $68,749,602 $77,390,158 $81,624,288 $83,657,647 Licenses&Permits 2,089,954 2,318,667 1,859,435 2,579,685 2,726,870 2,771,654 Intergovernmental 3,942,537 2,395,565 252,100 1,443,317 1,873,655 927,628 Charges for Services 13,954,513 17,454,059 15,241,730 15,105,827 18,076,224 18,651,898 Fines&Forfeitures 1,376,450 1,364,270 1,442,530 1,364,510 1,393,210 1,393,210 Use of Money&Property 3,387,144 (3,069,871) 1,937,336 1,917,223 2,687,899 3,109,182 Other Revenue 960,849 717,937 619,010 671,155 585,396 618,196 TOTAL OTHER REVENUE $25,711,447 $21,180,628 $21,352,141 $23,081,718 $27,343,254 $27,471,768 TOTAL REVENUES $95,393,159 $99,287,593 $90,101,743 $100,471,876 $108,967,542 $111,129,415

OTHER SOURCES
Interdepartmental Service Charges 3,553,917 3,803,709 4,203,709 4,203,709 4,432,987 4,432,746 Operational Transfers In 498,117 526,795 495,750 509,909 363,268 362,559 Reserve Use-Operations 0 0 2,459,383 3,078,936 2,815,269 1,066,561 SUBTOTAL $99,445,193 $103,618,097 $97,260,585 $108,264,429 $116,579,066 $116,991,281 05/23/2023 CITY OF VISTA FI AL Y 24 4 ATIS' BUDGET I PANy a 28 Of 2S2

GENERAL
The Operating Budget is organized by category of spending to provide the reader with a comprehensive understanding of costs The following table shows the percentage by category type.
2023/24 2024125
Amount % Amount %
EXPENSE EXPENSE
$10,479,706 10.8% $10,908,174 11.1% General Government expenditure category includes the budgets for policy and management of the City(City Council/City Manager),legal services(City Attorney),finance,human resources,record keeping(City Clerk),and promoting business opportunities(Economic Development). Additionally,this category includes non-departmental functions that are not related to a specific department,such as communications,governmental relations,and contingency funds for General Fund budget units and for litigation purposes. 62,942,709 65.0% 64,033,340 65.4% Public Safety services for the citizens of Vista represents the largest expenditure category, by percentage and total dollars,of the City's General Fund.

Law Enforcement services include all police programs such as police patrol, vice/narcotics,and juvenile diversion programs. The City contracts with the San Diego County Sheriffs Department for these services. FY 2023/24 costs are estimated to be$27.8 million and$28.6 million in FY 2024/25.

Fire Department services include fire emergency operations,emergency medical services,fire prevention,and emergency/disaster preparedness. These services are provided by City employees specially hired and trained for these operations.

Costs for fire services are budgeted at$36,7 million for FY 2023/24 and$34.8 million for FY 2024/25.
10,847,950 11.2% 10,092,702 10.3% Community Development functions of the City provide the services that guide and oversee the planning and development of Vista as depicted in the City's General Plan. Also included with this expenditure category are building inspection,code enforcement,engineering,traffic engineering,and other development services. In addition to General Fund budget allotment, this category works with funding from sewer and stormwater funds to conduct engineering and stormwater services;these funds are not part of the General Fund. 4,443,507 4.6% 4,547,248 4.6% Public Works General Fund budget units provide for street and roadway maintenance, graffiti abatement,park maintenance,and maintenance of the parkways and medians_ In addition,Public Works utilizes gas tax,special district,sewer,and stormwater funds to conduct operations;these activities are funded and accounted for in non-General Fund budget units.
8,110,400 8.4% 8,270,573 8.5% The Recreation&Community Services budget category includes recreation at City parks, the Rancho Buena Vista Adobe,and senior center. Cultural arts are provided through the Moonlight Amphitheatre and Avo Playhouse programs. In addition,the Wave waterpark and Senior Nutrition program are funded in non-General Fund accounts. $96,824,272 100.0% $97,852,037 100.0% TOTAL EXPENSES OTHER USES OTHER USES
17,536,310 17,750,687 Transfers Out include subsidies to other funds such as the Senior Nutrition Program Fund, 1972 Lighting&Landscape Maintenance District Fund,the Wave Waterpark Fund,and a transfer to fund Proposition L debt service. A transfer out may also include transfers to reserves and designated accounts. A detailed list of all General Fund transfers out can be found on the Operating Transfers page of this section.
$114,360,582 1$115.602,724 TOTAL EXPENSES&USES
O5I23�ZO23 CITY OF VISTA FI ALY 4 41 T! BLrDGET PA p,e 29 Of 282

GENERAL EXPENSE A.

Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

EXPENSES
General Government 9,185,749 11,313,514 9,389,493 15,341,284 10,479,706 10,908,174 Public Safety 50,906,598 53,002,066 57,124,589 63,696,303 62,942,709 64,033,340 Community Development 7,322,074 6,923,959 7,834,271 11,269,284 10,847,950 10,092,702 Public Works 3,335,944 3,674,436 3,818,039 4,600,617 4,443,507 4,547,248 Recreation&Community Services 3,548,084 6,958,962 7,282,369 8,411,623 8,110,400 8,270,573 TOTAL EXPENSES 74,298,449 81,872,936 85,448,761 103,319,110 96,824,272 97,852,037

OTHER USES
Transfers Out-Other Funds 4,092,969 4,546,685 1,198,069 4,700,358 1,528,153 1,450,376 Transfers Out-Prop L debt service 6,473,281 6,647,051 6,470,750 6,470,750 7,028,500 7,227,000 TransfersOut-CIP 1,546,170 7,658,985 600,000 3,948,639 600,000 600,000 Transfers Out-115 Trust 12,000,000
Transfers Out to Reserves 1,273,133 1,273,133 2,059,149 2,099,730 Designated Exess Cannabis 2,533,604 2,533,604 Transfers Out-Prop L reserve 1,995,256 3,693,975 3,786,904 3.839.977 SUBTOTAL 12,112,420 30,852,721 11,537,208 20,086,855 17,536,310 17,750,687 TOTAL EXPENSES&USES 86,410,869 112,725,658 96,985,969 123,405,964 114,360,582 115,602.724 05/23/2023 CITY OF VISTA FI IAL
Y A 2�l al ATIP , BUDGET I PAFF4 ,e 30 Of 282

FUND AR
Community
Development Senior Citizen 1972 Lighting&
General Fund Block Grant Gas Tax Nutrition Landscaping Fund 001 Fund 103 Fund106 Fund107 Fund108
Revenues
Taxes
Property 32,525,694
Sales and Use(Including Prop L) 43,097,990
Transient Lodging 1,991,928
Franchise 4,008,676
Other 2.878,183
Total Taxes 81,624,288 2,878,183 0 0
Licenses and Permits 2,726,870
Intergovernmental 1,873,655 990,268 194,553 Charges for Services 18,076,224
Fines and Forfeitures 1,393,210
Use of Money and Property 2,687,899 23.056 24,091 Assessments 1,349,639
Other Revenue 585,396 19,300
Total Revenues 108,967,542 990,268 2,901,239 213,853 1,373,730 Other Sources
Interdepartment Service Charges 4,432,987
Transfers In 363,268 408,280 227,320
Use of Reserves 2,815,269 1 235,473
Total Revenues and Other Sources $116,579,066 $990,268 $3,136,712 $622,133 $1,601,050 Expenditures
Operations
Staffing 45,303,441 131,432 1,298,714 261,359 132,899 Professional Services/Contract 35,422,020 41,379 613,968 147,491 256,025 Other Operating Expenses 5,461,467 153,978 220,650 11,710 581,105 Utilities 1,424,524 0 4,776 17,572 379,182 Allocated Costs 6,824,806 19,805 986,033 184,001 251,839 Capital Outlay 2,388,014 0 235,473 0 0
Debt Service/Deprciation 0 0 0 0 0
Total Expenditures 96,824,272 346,594 3,359,614 622,133 1,601,050 Other Uses
Transfer to Reserve/Designated Account 8,379,657 148,448 Funds Programed in CIP Budget 643,674
Transfers Out to Other Funds 9,156,653
Total Expenditures and Uses $114,360,582 $990,268 $3,508,062 $622,133 $1,601,050 Excess of Revenue and Sources
Over(Under) Expenditures and Uses $2,218,484 $0 ($371,350) $0 $0 Est. Beginning Fund Balance $0 $0 $781,845 $0 $0 Projected Ending Fund Balance $2,218,484 $0 $410,495 $0 $0 CITY OF VISTA FIDR24AfZTTIBUDGETlPAPWhe 31 Of 282
05/23/2023

SUMMARYFUND
S.Melrose La Mirada 1982 Act Vista State
Landscape Canyon Street Housing COPS
Maintenance Maintenance Maintenance Authority Grant Fund 113 Fund114 Fund 120 Fund 122 Fund 125
Revenues
Taxes
Property
Sales and Use(Including Prop L)
Transient Lodging
Franchise
Other
Total Taxes 0 0 0 0 0
Licenses and Permits
Intergovernmental 250,000
Charges for Services
Fines and Forfeitures
Use of Money and Property 775 5,185 6,435 130,963 Assessments 100,464 321,389
Other Revenue
Total Revenues 101,239 5,185 327,824 130,963 250,000 Other Sources
Interdepartment Service Charges
Transfers In
Use of Reserves
Total Revenues and Other Sources $101,239 $5,185 $327,824 130,963 $250,000 Expenditures
Operations
Staffing 0 0 0 163,625 0
Professional Services/Contract 46,253 5 518 240,035 158,978 0 Other Operating Expenses 6,770 0 25,000 254,998 r Utilities 52,839 0 0 0
Allocated Costs 18,373 992 61,468 100.702 0 Capital Outlay 0 0 0 0 0
Debt Service/Deprciation 0 0 0 0 0
Total Expenditures 124,235 6,510 326,503 678,303 0 Other Uses
Transfer to Designated Account
Funds Programed in CIP Budget
Transfers Out to Other Funds 250,000
Total Expenditures and Uses $124,235 $6,510 $326,503 1 $678,303 1 $250,000 Excess of Revenue and Sources
Over(Under) Expenditures and Uses ($22,996) ($1,325) $1,321 ($547,340) $0 Est. Beginning Fund Balance $22,996 $342,656 $19,168 $4,125,981 $82,686 Projected Ending Fund Balance $0 $341,331 $20,489 $3,578,641 $82,686 05/23/2023 CITY OF VISTA F IaR2yp�
a! PATII�!G BUDGET I PA�he 32 Of 282

FUND AR
Vista Vista Sewer Buena Sanitation California Successor Operations& Operations& Wave Mandated Agency Maintenance Maintenance Waterpark Trash Clean-Up Fund 301 Fund 501 Fund 504 Fund 507 Fund 511
Revenues
Taxes
Property 6,097,906
Sales and Use(Including Prop L)
Transient Lodging
Franchise
Other
Total Taxes 6,097,906 0 0 0
Licenses and Permits
Intergovernmental
Charges for Services 24,326,663 8,665,000 1,904,198 2,266,100 Fines and Forfeitures
Use of Money and Property 1,076,871 340,304 117,434 0 49,009 Assessments
Other Revenue 3,960
Total Revenues 7,174,777 24,666,967 8,782,434 1,908,158 2,315,109 Other Sources
Interdepartment Service Charges
Transfers In 545,604 670,233
Use of Reserves 286,726 109,528
Total Revenues and Other Sources $7,174,777 $25,499,297 $8,891,962 $2,578,391 $2,315,109 Expenditures
Operations
Staffing 38,978 4,503,949 1,894,110 1,483,668 173,387 Professional Services/Contract 62,000 7,797,492 2,685,861 19,291 433,710 Other Operating Expenses 200 325,940 98,815 365,099 5,495 Utilities 0 79,990 47,177 290,804 1,000 Allocated Costs 31,709 2,528,261 954,581 419,529 86,363 Capital Outlay 0 299,126 117,128 0 0
Debt Service/Deprciation 6,928,622 0 0 0 0 Total Expenditures 7,061,509 15,534,758 5,797,672 2,578,391 699,955 Other Uses
Transfer to Reserve/Designated Account 451,746 226,839 5,934 Funds Programed in CIP Budget 271,000
Transfers Out to Other Funds 113,268 9,512,793 2,867,451 Total Expenditures and Uses 7,174,777 $25,499,297 $8,891,952 $2,578,391 $976,889 Excess of Revenue and Sources
Over(Under) Expenditures and Uses $0 $0 $0 $0 $1,338,220 Est. Beginning Fund Balance $0 $0 $0 $0 $3,816,691 Projected Ending Fund Balance $0 $0 $0 $0 $5,154,911 05/23/2023 CITY OF VISTA Fl AL Y 24 a! A71 BUDGET I PAPWA e 33 of 282

SUMMARYFUND
Building& Fleet
Risk Facility Maintenance& Information Operating Management Maintenance Replacement Technology Funds Fund 601 Fund 602 Fund 603 Fund 604 Total
Revenues
Taxes
Property 38,623,600
Sales and Use(Including Prop L) 43,097,990 Transient Lodging 1,991,928
Franchise 4,008,676
Other 2.878,183
Total Taxes 0 0 0 0 90,600,377
Licenses and Permits 2,726,870
Intergovernmental 3,308,476
Charges for Services 10,233,299 2,720,550 2,450,763 3,185,995 73,828,792 Fines and Forfeitures 1,393,210
Use of Money and Property 4,462,022
Assessments 1,771,492
Other Revenue 608,656
Total Revenues 10,233,299 2,720,550 2,450,763 3,185,995 178,699,895 Other Sources
Interdepartment Service Charges 4,432,987 Transfers In 222,320 2,437,025
Use of Reserves 467,242 354,316 4,268,554
Total Revenues and Other Sources $10,233,299 2,942,870 $2,918,005 $3,540,311 $189,838,461 Expenditures
Operations
Staffing 484,680 872,059 884,165 1,012,468 58,638,934 Professional Services/Contract 235,692 555,834 20,866 248,000 48,990,413 Other Operating Expenses 9,598,952 364,138 752,305 1,234,896 19,461,518 Utilities 0 565,315 1,834 153,160 3,018,173 Allocated Costs 148.798 418,884 312,220 353,171 13,701,535 Capital Outlay 0 165,000 467,242 120,000 3,791,983 Debt Service/Deprciation 0 0 0 01 6,928.622 Total Expenditures 10,468,122 2,941,230 2,438,632 3,121,695 154,531,178 Other Uses
Transfer to Designated Account 466,208 416,275 10,095,107 Funds Pluyiamed in CIP Budget 914,674
Transfers Out to Other Funds 21.900,165 Total Expenditures and Uses $10,468, 22 $2,941,230 $2,904,840 $3,537,970 $187,441,124 Excess of Revenue and Sources
Over(Under) Expenditures and Uses ($234,823) $1,640 $13,165 $2,341 Est. Beginning Fund Balance $915,450 $402,572 $1,312,688 $17,974 Projected Ending Fund Balance $680,627 $404,212 $1,325,853 $20,315 05/23/2023 CITY OF VISTA FI t Y a 41 TIJ BUDGET I PAPdhe 34 Of 282

FUND SUMMARY FY 2024/25
Community
Development Senior Citizen 1972 Lighting&
General Fund Block Grant Gas Tax Nutrition Landscaping Fund 001 Fund103 Fund106 Fund107 Fund108
Revenues
Taxes
Property 33,589,780
Sales and Use(Including Prop L) 43,920,592
Transient Lodging 2,081,767
Franchise 4,065,508
Other 2,918,338
Total Taxes 83,657,647 2,918,338 0 0
Licenses and Permits 2,771,654
Intergovernmental 927,628 990,268 194,463 Charges for Services 18,651,898
Fines and Forfeitures 1,393,210
Use of Money and Property 3,109,182 27,935 2,500 Assessments 1,349,639
Other Revenue 618,196 25,000
Total Revenues 111,129,415 990,268 2,946,273 219,463 1,352,139 Other Sources
Interdepartment Service Charges 4,432,746
Transfers In 362,559 410,142 262,177
Use of Reserves 1,066,561 72,623
Total Revenues and Other Sources $116,991,281 $990,268 $3,018,896 $629,605 $1,614,316 Expenditures
Operations
Staffing 47,452,508 132,092 1,309,512 264,411 134,343 Professional Services/Contract 35,702,031 41,379 599,551 147,491 290,025 Other Operating Expenses 5,593,373 153,639 215,772 11,710 547,331 Utilities 1,501,290 0 4,920 19,099 390,543 Allocated Costs 6,854,237 19,484 1,000,074 186,894 252,074 Capital Outlay 748,598 0 72,623 0 0
Debt Service/Deprciation 0 0 0 0 0
Total Expenditures 97,852,037 346,594 3,202,452 629,605 1,614,316 Other Uses
Transfer to Reserve/Designated Account 8,473,311 130,730 Funds Programed in CIP Budget 643,674
Transfers Out to Other Funds 9,277,376
Total Expenditures and Uses $115,602,724 $990,268 $3,333,182 $629,605 $1,614,316 Excess of Revenue and Sources
Over(Under) Expenditures and Uses $1,388,557 $0 ($314,286) $0 $0 Est. Beginning Fund Balance $2,218,484 $0 $410,495 $0 $0 Projected Ending Fund Balance $3,607,041 $0 $96,209 $0 $0 05/23/2023 CITY OF VISTA FI CAL Y 24 AF
ATi BUDGET I PARdhe 35 Of 282

FUND SUMMARY FY 2024/25
S.Melrose La Mirada 1982 Act Vista State
Landscape Canyon Street Housing COPS
Maintenance Maintenance Maintenance Authority Grant Fund113 Fund 114 Fund 120 Fund122 Fund 125
Revenues
Taxes
Property
Sales and Use(Including Prop L)
Transient Lodging
Franchise
Other
Total Taxes 0 0 0 u 0
Licenses and Permits
Intergovernmental 250,000
Charges for Services
Fines and Forfeitures
Use of Money and Property 939 6,282 7,796 158,462 Assessments 100,464 321.389
Other Revenue
Total Revenues 101,403 6,282 329,185 158,462 250,000 Other Sources
Interdepartment Service Charges
Transfers In 28,510
Use of Reserves
Total Revenues and Other Sources 129,913 $6,282 $329,185 1 462 250,000 Expenditures
Operations
Staffing 0 0 0 232,585 0
Professional Services/Contract 49,460 5.564 246,763 158,978 0 Other Operating Expenses 6,600 0 25,000 254,998 0 Utilities 55,480 0 0 0 0
Allocated Costs 18,373 992 61,468 106,912 0 Capital Outlay 0 0 0 0 0
Debt Service/Deprciation 0 0 0 0 0
Total Expenditures 129,913 6,556 333,231 753,473 0 Other Uses
Transfer to Designated Account
Funds Programed In CIP Budget
Transfers Out to Other Funds 250,000
Total Expenditures and Uses $129,913 $6,5561 $333,231 1 $753,473 $250,000 Excess of Revenue and Sources
Over(Under)Expenditures and Uses $0 ($274) ($4,446) ($595,011) $0 Est. Beginning Fund Balance $0 $341,331 $20,489 $3,578,641 $82,686 Projected Ending Fund Balance $0 $341,057 $16,443 $2,983,630 $82,686 05/23/2023 CITY OF VISTA F[:)RA
2rPEF AT!VG BUDGET I PA a 36 of 282

Vista Vista Sewer Buena Sanitation California Successor Operations& Operations& Wave Mandated Agency Maintenance Maintenance Waterpark Trash Clean-Up Fund 301 Fund 501 Fund 504 Fund 507 Fund 511
Revenues
Taxes
Property 6,024,180
Sales and Use(Including Prop L)
Transient Lodging
Franchise
Other
Total Taxes 6,024,180 0 0 01 0
Licenses and Permits
Intergovernmental
Charges for Services 24,813,098 8,837,000 1,904,198 2,266,100 Fines and Forfeitures
Use of Money and Property 1,098,884 412,309 142,282 59,378 Assessments
Other Revenue 3,960
Total Revenues 7,123,064 25,225,407 8,979,282 1,908,158 2,325,478 Other Sources
Interdepartment Service Charges
Transfers In 554,055 691,184
Use of Reserves 1 122,223 66,663
Total Revenues and Other Sources $7,123,064 $25,901,685 $9,045,945 $2,599,342 $2,325,478 Expenditures
Operations
Staffing 39,807 4,563,750 1,916,395 1,495,094 176,529 Professional Services/Contract 12,000 8,395,502 2,870,027 19,354 438,369 Other Operating Expenses 415 307,152 102,886 370,099 5,125 Utilities 0 83,292 49,121 291,577 1,000 Allocated Costs 31,975 2,545,018 959,320 423,218 86,407 Capital Outlay 0 134,623 74,263 0 0
Debt Service/Deprciation 6,926,308 0 0 0 0 Total Expenditures 7,010,505 16,029,337 5,972,012 2,599,342 707.430 Other Uses
Transfer to Reserve/Designated Account 410,342 219,546 5,934 Funds Programed in CIP Budget 1,268,500
Transfers Out to Other Funds 112,559 9,462,006 2,854,387 Total Expenditures and Uses 7,123,064 25,901,685 $9,045,945 $2,599,342 $1,981,864 Excess of Revenue and Sources
Over(Under) Expenditures and Uses $0 $0 $0 $0 $343,614 Est. Beginning Fund Balance $0 $0 $0 $0 $5,154,911 Projected Ending Fund Balance $0 $0 $0 $0 $5,498,525 05I23I2023 CITY OF VISTA FIE)RAF ,
ATfN BUDGET I PA
37 Of 282

FUND SUMMARY FY 2024/25
Building& Fleet
Risk Facility Maintenance& Information Operating Management Maintenance Replacement Technology Funds Fund 601 Fund 602 Fund 603 Fund 604 Total
Revenues
Taxes
Property 39,613,960
Sales and Use(Including Prop L) 43,920,592 Transient Lodging 2,081,767
Franchise 4,065,508
Other 2,918,338
Total Taxes 0 0 0 0 92,600,165
Licenses and Permits 2,771,654
Intergovernmental 2,362,359
Charges for Services 11,144,544 2,780,511 2,374,679 3,199,312 75,971,340 Fines and Forfeitures 1,393,210
Use of Money and Property 5,025,949
Assessments 1,771,492
Other Revenue 647,156
Total Revenues 11,144,544 2,780,511 2,374,679 3,199,312 182,543,325 Other Sources
Interdepartment Service Charges 4,432,746 Transfers In 58,363 2,366,990
Use of Reserves 1 702,616 420,266 2.450.952 Total Revenues and Other Sources $11,144,544 2,838, 74 $3,077,295 $3,619,578 $191, 9 ,013 Expenditures
Operations
Staffing 497,759 889,044 901,555 1,033,224 61,038,608 Professional Services/Contract 239,419 548,496 20,866 198,000 49,983,275 Other Operating Expenses 10,556,691 372,256 750,505 1,239,859 20,513,411 Utilities 0 619,252 1,834 153,160 3,170,568 Allocated Costs 149,344 396,339 314,994 354,132 13,761,255 Capital Outlay 0 0 702,616 231,300 1,964,023 Debt Service/Deprciation 0 0 0 0 6.926,308
Total Expenditures 11,443,213 2,825,387 2,692,370 3,209,675 157,357,448 Other Uses
Transfer to Designated Account 375,362 422,904 10,038,129 Funds Programed In CIP Budget _ 1,912,174 Transfers Out to Other Funds 21,956,328 Total Expenditures and Uses $11,443,213 $2,825,387 $3,067,732 3,632,579 191,264,079 Excess of Revenue and Sources
Over(Under) Expenditures and Uses ($298,669) $13,487 $9,563 ($13,001) Est. Beginning Fund Balance $680,627 $404,212 $1,325,853 $20,315 Projected Ending Fund Balance $381,958 $417,699 $1,335,416 $7,314 05/23/2023 CITY OF VISTA F LAi-)YRAFA
TI BUDGET 1 PAPd
he 38 Of 282

Like a household savings account,a City may accumulate monies as"reserves"to fund future expenses for specific,named purposes. A"use of reserves"occurs on the occasion when these saved monies are spent to fund the expense for which they were accumulated. The source of the saved monies may be from budget excesses where revenue has exceeded expense,or from a specifically budgeted line-item that provides for collecting revenues as a"reserve"on a regular basis. The funds are typically classified as being either reserved or designated. Reserved funds are a more formal,restricted classification that requires City Council approval. An example of this type of reserve would be the Emergency Reserve,which is money set aside for use in a catastrophic situation such as an earthquake,and is usually funded to a certain percentage of the budget. Designated funds are a less restrictive classification used for internal purposes,commonly for the future replacement of vehicles or facility repair. For example,a portion of Moonlight Amphitheatre ticket sales are saved to fund repairs at the facility.

Normally the"reserves"used in the operating budget are these designated funds.

Fund Reserve Project Purpose Amount Total 001 General Fund
Abandoned Vehicle Program 00001 Abandoned Vehicle Abatement 28,251 28,251
Community Project Reserve CMPJ Civic Center Annual Maintenance 222,320 222,320
A135 Cultural Arts Reserve Cultural Arts Salary Increases due to AB5 214,734 214,734
Fire Equipment Replacement 00160 Breathing Apparatus System Replacement 1,300,000 00160 New Division Chief Vehicle 131,334
00160 Ambulance Rechassis 299,228
00160 Ambulance Rechassis 299,228
00160 New Ambulance Purchase 320,174
2,349,964
TOTAL General Fund $2,815,269
106 Gas Tax
Future Capital Replacement VEHIC Vehicle 918 Replacement 53,045 VEHIC Unit#205 Replacement 27,928
VEHIC Unit#658 Replacement 51,500
VEHIC Vehicle#659 Replacement 51,500
VEHIC Vehicle#828 Replacement 51,500
TOTAL Gas Tax $235,473
501 Vista Sewer Operations&Maintenance
Future Capital Replacement VEHIC Vehicle#436 Replacement(62%) 21,560 VEHIC Vehicle#416 Replacement 58,158
VEHIC Vehicle#522 Replacement(62%) 37,135
VEHIC Unit#502A Replacement(62%) 41,559
VEHIC Vehicle#549 Replacement(62%) 30,557
VEHIC Vehicle#575 Replacement(62%) 47,895
VEHIC Vehicle#678 Replacement 49,862
TOTAL Vista Sewer Operations&Maintenance $286,726 05/23/2023 CITY OF VISTA F D—ALy
R4A-;4,F
ATING BUDGET I PAffdp,e 39 Of 282

Fund Reserve Protect Purpose Amount Total 504 Buena Sanitation District Operations&Maintenance
Future Capital Replacement VEHIC Vehicle#436 Replacement(38%) 13,214 VEHIC Unit#522 Replacement(38%) 22,760
VEHIC Vehicle#502A Replacement(38%) 25,471
VEHIC Vehicle#549 Replacement(38%) 18,728
VEHIC Vehicle#575 Replacement(38%) 29,355
TOTAL Buena Sanitation District Operations&Maintenance $109,528 603 Fleet Maintenance
Future Capital Replacement VEHIC Vehicle#301 Replacement 38,992 VEHIC Vehicle#309 Replacement 38,992
VEHIC Vehicle#323 Replacement 40,162
VEHIC Vehicle#316 Replacement 42,568
VEHIC Vehicle#426 Replacement 40,109
VEHIC Vehicle#005 Replacement 38,992
VEHIC Vehicle#703A Replacement 53,766
VEHIC Vehicle#801A Replacement 60,361
VEHIC Unit#919A Replacement 36,050
VEHIC Unit#939A Replacement 77,250
TOTAL Fleet Maintenance $467,242
604 Information Technology
Future Capital Replacement GSTWI Guest wireless project 80,000 INFRA Network infrastructure equipment 120,000
ITEQP IT department equipment 3,000
One-time projects from strategic plan 151,316
TOTAL Information Technology $354,316
TOTAL ALL FUNDS $4,268,554
05/23/2023 CITY OF VISTA FI E)RA
TtT� BUDIIT I PA� e 40 of 282

USE OF RESERVES FY 2024/25
Fund Reserve Project Purpose Amount Total 001 General Fund
Abandoned Vehicle Program 00001 Abandoned Vehicle Abatement 28.856 28,856
Community Project Reserve CMPJ Civic Center Annual Maintenance 58.363 58,363
AB5 Cultural Arts Reserve Cultural Arts Salary Increases due to A135 258,744 258,744
Fire Equipment Replacement 00160 Replacement Fire Chief 80,250 00160 Ambulance Replcement 320,174
00160 Ambulance Replcement 320.174
720,598
TOTAL General Fund $1,066,561
106 Gas Tax
Future Capital Replacement VEHIC Unit#813 replacement 72,623 TOTAL Gas Tax $72,623
501 Vista Sewer Operations&Maintenance
Future Capital Replacement VEHIC Vehicle#503A Replacement(62%) 43,359 VEHIC Unit#54713 Replacement(62%) 78,864
TOTAL Vista Sewer Operations&Maintenance $122,223 504 Buena Sanitation District Operations&Maintenance
Future Capital Replacement VEHIC Vehicle#503A Replacement(38%) 18,327 VEHIC Unit#547B Replacement(38%) 48,336
TOTAL Buena Sanitation District Operations&Maintenance $66,663 603 Fleet Maintenance
Future Capital Replacement VEHIC Vehicle#313 Replacement 59,140 VEHIC Vehicle#353 Replacement 41,332
VEHIC Vehicle#343 Replacement 41,332
VEHIC Vehicle#456 Replacement 70,548
VEHIC Vehicle#113 Replacement 41,332
VEHIC Vehicle#123 Replacement 50,160
VEHIC Vehicle#002 Replacement 41,332
VEHIC Unit#649 Replacement 15,391
VEHIC Unit#617 Replacement 12,720
VEHIC Vehicle#213 Replacement 59,140
VEHIC Vehicle#223 Replacement 59,140
VEHIC Vehicle#701A Replacement 72,623
VEHIC Unit#229 Replacement 13,780
VEHIC Vehicle#823 Replacement 50,876
VEHIC Vehicle#833 Replacement 73,770
TOTAL Fleet Maintenance $702,616
604 Information Technology
Future Capital Replacement PHONE Cisco phones 231,300 PLAN Strategic Plan 30,000
One-time projects from strategic plan 158,966
TOTAL Information Technology $420,266
TOTAL ALL FUNDS �7$2 4_ 5,0,952
05/23/2023 CITY OF VISTA FI Y 24 41 TI suDGET I PA�_,e 41 Of 282

TRANSFERS TO RESERVES/DESIGNATED FUNDS C1'1'Y OF VIS'I'A Fund Reserve Project Purpose 2023/24 2024/25 001 General Fund
Proposition L To fund future debt service payments. 3,786,904 3,839,977 Excess Cannabis To fund special projects. 2,533,604 2,533,604 Fire Equipment Replacement To fund future replacement of safety vehicles, 1,751,745 1,778,665 Safety Radio Replacement To fund future replacement of radios. 100,000 100,000 SB1186 To fund future training and retention of CASps. 9,900 900 Moonlight Facility Upgrades To fund future Moonlight facility improvements. 59,775 80,775 PEG Access To fund future PEG media Infrastructure. 137,729 139,390 TOTAL $8,379,657 $8,473,311
106 HUTA Gas Tax
Vehicle Replacement To fund the future replacement of vehicles. 148,448 130,730 &
501 Vista Sewer
Vehicle Replacement To fund the future replacement of vehicles. 451,746 410,342 $451.746
504 Buena Sanitation District
Vehicle Replacement To fund the future replacement of vehicles. 226,839 219,546 $219,546
511 CMTC
Vehicle Replacement To fund the future replacement of vehicles. 5,934 5,934 9 603 Fleet Maintenance&Replacement
Vehicle Replacement To fund the future replacement of vehicles. 466,208 375,362 $466,208 $375,362
604 Information Technology
Future Capital Replacement To fund the future replacement of hardware,software,and infrastructure.

CCUPS CC server room,UPS replacement 1,688 1,688 CELL Cell Boosters for Civic Center&EOC 2,184 2,184 DESK Optiflex 760 desktops 75,460 75,460 F1 UPS Fire Station#1 UPS replacement 2,495 2,495
FWALL Firewall protection 13,334 13,334 GSTWI Guest wireless project 12,049 13,334 INFRA Network infrastructure equipment 164,396 181,539 INTEG Munis/Cityworks/Laserfiche integration 10,000 10,000 ITEQP IT department equipment 5,771 7,271
LAP Laptop replacement 14,516 6,216
MON 24"monitors 17,854 17,854
PHONE Cisco phones 35,399 35,399
PLAN IT Strategic Plan 7,888 7,890
SAN SAN replacement 20,320 15,319
SCAN Workgroup scanner replacement 7,115 7,115
SEC Security System 15,556 15,556
VOIP VOIP server hardware and software 10,250 10,250 TOTAL $416,275 $422,904
TOTAL ALL FUNDS S10,095,107 $10.038.129
05/23/2023 CITY OF VISTA FI AL YRA41 TI BUDGET I PA4h e 42 0f 282

OPERATING TRANSFERS
-TRANSFERS FROM
State Vista Vista Buena
General COPS Redevelop. Sewer Sanitation Fund Grant Agency Operations District
TRANSFERS TO FUND 001 125 301 501 504 TOTAL General Fund 001 7 250,000 8 113,268 $363,268 Gen.Capital Project Fund 002 1 600,000 $600,000 2 Senior Nutrition Program 107 408,280 $408,280 3 1972 Lighting&Landscaping 108 227,320 $227,320 4 JPFA 2015 Lease Revenue Bonds 423 7,028,500 $7,028,500 Vista Sewer Operations 501 10 545,604 $545,604 9 Vista Sewer Capital Replacement 503 9,512,793 $9,512,793 Buena Sanitation Capital Replacement 506 2,321,847 $2,321,847 Wave Waterpark 507 5 670,233 $670,233
6 Building&Facility Maintenance 602 222,320 $222,320 TOTAL ALL FUNDS $9,156,653 $250,000 $113,268 $9,512,793 $2,867,451 1 Transfer from the General Fund to fund Street Rehabilitation in the General Capital Project Fund. 2 Transfer from the General Fund to cover the revenue shortfall in the Senior Citizen Nutrition Program Fund. 3 Transfer from the General Fund to cover the revenue shortfall in the 1972 Lighting and Landscape Maintenance District. 4 General Fund JPFA 2015 Lease Revenue Bond debt service payment. The original bond issuance was used to fund community projects. 5 Transfer from the General Fund to cover the revenue shortfall in the Wave Waterpark Fund, 6 Transfer from the General Fund Community Projects designated account to fund Civic Center maintenance expensed in the Building and Facility Maintenance Fund.
7 A Community Oriented Policing Services(COPS)grant provides funding the law enforcement services accounted for in the General Fund. 8 10%of a General Fund Assistant City Attorney,5%of the Assistant City Manager,5%of the Finance Director, 10%of the Finance Manager, and 20%of the Senior Accountant salary and benefits is transferred from the Vista Successor Agency to the General Fund. 9 Excess funding for Vista Sewer Operations is transferred to Capital Replacement. 10 The Buena Sanitation District Fund pays for 16.8%of the Vista Sewer Stormwater Engineering and Stormwater Maintenance budget units. 11 Excess funding for Buena Sanitation Operations is transferred to Capital Replacement. �t
05I23I2023 CITY OF VISTA FfE)R
A T ING BUDGET I PAPd6e 43 Of 282

OPERATING R.

TRANSFERS FROM
State Vista Vista Buena
General COPS Redevelop. Sewer Sanitation Fund Grant Agency Operations District
TRANSFERS TO FUND 001 125 301 501 504 TOTAL General Fund 001 250,000 s 112,559 $362,559 Gen.Capital Project Fund 002 1 600,000 $600,000 2 Senior Nutrition Program 107 410,142 $410,142 3 1972 Lighting&Landscaping 108 262,177 $262,177 4 113 South Melrose Landscape District 113 28,510 $28,510 5 JPFA 2015 Lease Revenue Bonds 423 7,227,000 $7,227,000 Vista Sewer Operations 501 11 554,055 $554,055 10 Vista Sewer Capital Replacement 503 9,462,006 $9,462,006 12 Buena Sanitation Capital Replacement 506 2,300,332 $2,300,332 Wave Waterpark 507 6 691,184 $691,184 Building&Facility Maintenance 1
602 58,363 $58,363
TOTAL ALL FUNDS $9,277,376 $250,000 $112,559 $9,462,006 $2,854,387 1 Transfer from the General Fund to fund Street Rehabilitation in the General Capital Project Fund. 2 Transfer from the General Fund to cover the revenue shortfall in the Senior Citizen Nutrition Program Fund. 3 Transfer from the General Fund to cover the revenue shortfall in the 1972 Lighting and Landscape Maintenance District. 4 Transfer from the General Fund to cover the revenue shortfall in the 1972 S.Melrose Landscape Maintenance District. 5 General Fund JPFA 2015 Lease Revenue Bond debt service payment. The original bond issuance was used to fund community projects. 6 Transfer from the General Fund to cover the revenue shortfall in the Wave Waterpark Fund. 7 Transfer from the General Fund Community Projects designated account to fund Civic Center maintenance expensed in the Building and Facility Maintenance Fund.
9 A Community Oriented Policing Services(COPS)grant provides funding the law enforcement services accounted for in the General Fund. 9 10%of a General Fund Assistant City Attorney,4%of the Assistant City Manager,5%of the Finance Director, 10%of the Finance Manager, and 20%of the Senior Accountant salary and benefits is transferred from the Vista Successor Agency to the General Fund. 11 Excess funding for Vista Sewer Operations is transferred to Capital Replacement. 11 The Buena Sanitation District Fund pays for 16.8%of the Vista Sewer Stormwater Engineering and Stormwater Maintenance budget units. 12 Excess funding for Buena Sanitation Operations is transferred to Capital Replacement. 05I23I2023 CITY OF VISTA FI AL Y 24 41 n BUDGET I PA I 44 Of 282

REVENUE
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
Object Account Description 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25 GENERAL FUND I FUND 001
TAXES

PROPERTY TAX
401000 Current Secured Property Tax 13,071,403 13,614,030 14,065,300 14,782,540 15,573,194 16,101,794 401100 Current Unsecured Property Tax 416,937 368,206 433,600 390,558 476,682 489,800 401300 Delinquent Unsecured Prop Tax 1,048 4,216 0 0 0 0 401400 Supplemental Roll Secured 365,119 530,471 363,050 363,050 382,497 382,497 401500 Supplemental Roll Unsecured 11,814 19,203 13,600 13,600 15,233 15,233 401600 All Supplemental Ho Exemption 1,400 1,169 1,630 1,630 1,526 1,526 401700 Homeowners Property Tax Relief 80,175 78,688 82,000 82,000 81,178 81,178 401800 State Secured Unitary 299,939 296,271 259,000 259,000 295,961 295,961 401900 Real Property Transfer Tax 675,222 1,097,313 535,860 535,860 545,415 545,415 401950 VLF Property Tax Compensation 10,456,089 10,925,392 11,155,422 12,028,661 12,789,879 13,194,040 401970 AB 1484 Property Tax Distribut 1,823,017 2,046,865 600,000 2,251,552 2,364,129 2,482,336 27,202,162 28,981,823 27,509,462 30.708.451 32,525,694 33.589,780 SALES
403000 Sales And Use Tax 20,972,015 23,606,028 20,950,952 23,403,744 23,150,350 23,702,835 403105 Sales Tax Prop L 10,351,761 12,009,138 10,039,277 12,115,389 12,020,425 12,271,998 403106 Cannabis Tax 5,113,996 6,809,095 4,000,000 4,466,396 7,000,000 7,000,000 403200 Sales Tax SB 172 726,799 874,886 769,640 913,036 927,215 945,759 37,164,570 43,299,146 35 759,869 40,898,565 43.097.990 43,920,592

TOT TAXES
404000 Transient Occupancy Tax 1,501,801 1,997,247 1,600,000 1,952,871 1,991,928 2,081,767 1,501,801 1.997.247 1,600,000 1,952,871 1,991,928 2,081.767

FRANCHISE FEE TAXES
405000 Franchise Fee-SDG&E 1,164,814 1,339,876 1,150,000 1,150,000 1,216,460 1,241,460 405100 Franchise Fee-Trash 1,581,482 1,690,331 1,738,001 1,738,001 1,905,542 1,987,708 405110 Franchise Fee-Org Waste 0 0 112,270 112,270 0 0 405200 Franchise Fee-Cox Cable 639,811 448,999 620,000 620,000 538,895 511,950 405300 Franchise Fee-New Charter 105,464 120,236 110,000 110,000 105,000 100,000 405510 Franchise Fee-AT&T 139,490 107,122 150,000 100,000 95,000 85,000 405600 Citywide Peg Fee 182,118 122,185 0 0 147,779 139,390 3,813.179 3,828,749 3,880,271 3,830.271 4.008,676 4065,508 TAXES TOTAL 69,681,712 78,106,966 68,749,602 77,390,158 81,624,288 83,657,647

LICENSES&PERMITS
411000 Business License 1,996,114 2,169,060 1,802,400 2,276,400 2,392,700 2,440,454 411100 Business License Penalties 40,392 82,061 18,000 55,000 56,100 56,100 411300 SB 1186 Disability Access Fee 25,340 23,543 5,100 5,100 15,000 6,000 411301 SB 1186 Administration Fee 1,497 1,385 1,150 1,150 1,600 1,600 412000 Bingo Licenses 54 15,557 12,000 12,000 15,000 15,000 413000 Tobacco License 11,684 11,726 10,525 10,525 10,500 10,500 414000 Massage Permit Fee 680 600 480 480 420 420 415000 Med Cannabis Application Fee 14,193 14,734 9,780 219,030 235,550 241,580 LICENSES&PERMITS TOTAL 2,089,954 2,318 6E7 1 859 435 2,579,685 2,726,870 2,771,654 05/23/2023 CITY OF VISTA Ff AL Y 24 a! TI BUDGET I PAPd�e 45 Of 282

REVENUE
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
Object Account Description 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

INTERGOVERNMENTAL
421000 Motor Vehicle In-Lieu Tax 75,491 119,301 50,000 50,000 75,743 75,743 421500 State Mandated Cost Reimburse 180,629 -32,055 75,000 75,000 75,000 75,000 421800 AB 939 Trash Fees 46,699 47,956 43,500 43,500 48,674 49,404 477400 COVID Cares Act Funds 2,975,153 0 0 0 0 0 423000 RSWA Environmental 59,712 60,566 62,500 62,500 7,000 7,000 424200 Local Grant Revenue 0 0 0 28,026 0 0 425028 Census Complete Count Grant 32,745 0 0 0 0 0 425029 Homelessness Prevention 250,000 158,882 0 725,631 1,646,138 699,381 425030 SB2 Planning Grant 77,705 58,734 0 0 0 0 425100 Comm.Power Resiliency Grant 0 0 0 221,564 0 0 427027 Local Roadway Safety Plan Grant 71,965 0 0 0 0 0 427002 Asst To Firefighters Grant 2018 0 1,464 0 10,091 0 0 427010 Justice Assistance Grant 0 0 0 26,401 0 0 427015 Office of Traffic Safety Grant 0 0 0 28,850 0 0 427021 State Homeland Sec.Grant 70,256 69,872 0 130,211 0 0 427023 Urban Area Security Initiative 0 11,115 0 7,983 0 0 427033 Summer Food Nutrition Program 2,680 22,101 21,100 21,100 21,100 21,100 427048 Caltrans Grant:Out And About 17,620 0 0 12,460 0 0 427100 Federal Grants:Misc 81,883 1,877,631 0 0 0 0 INTERGOVERNMENTALTOTAL 3,942,537 2,395,565 252,100 1,443,317 1,873,655 927,628

CHARGES FOR SERVICES

RECREATION CHARGES
431100 Youth&Adult Sports 34,215 281,302 266,888 245,869 230,623 235,123 431150 Light Fees 26,701 53,386 72,500 72,500 72,500 72,500 431151 League Fees 0 8,608 8,300 8,300 9,500 9,500 431200 Moonlight Amphitheatre 345,506 3,158,863 2,590,000 2,640,000 2,795,000 2,795,000 431210 Avo Rentals 47,100 76,907 118,525 121,525 86,300 86,300 431220 Avo Playhouse 0 95,693 125,000 100,000 0 0 431230 Renter Ticket Sales 0 24,836 0 0 40,000 40,000 431240 Moonlight Facility/Ticket Fee 79,606 187,955 0 0 190,000 190,000 431250 Moonlight Rental 22,110 216,622 125,000 150,000 170,000 170,000 431260 Moonlight PresentslClubM 55,812 184,701 240,000 230,000 342,500 342,500 431300 Trips:Culture Caravan 0 14,701 130,858 114,947 60,000 80,000 431304 Transp Fares:Out And About 721 3,305 7,500 7,500 4,000 7,500 431305 Volunteer Drvr:Out And About 0 0 3,000 1,800 0 0 431306 Taxi Scrip:Out And About 3,047 3,620 8,000 8,000 8,000 8,000 431310 Senior Center Classes 426 2,152 17,042 14,248 8,300 16,750 431500 Facility Rental 9,529 97,979 181,850 92,725 111,620 129,620 431510 Park Terrace Rentals 0 9,361 12,000 12,000 7,000 8,500 431520 Brengle Senior Center Rentals -58 9,116 10,704 11,090 9,652 9,652 431530 Rentals:Sports Park Concessions 1,590 2,880 6,600 6,600 3,500 3,500 431610 Rancho Schools Program 0 745 75,932 61,552 75,932 75,932 431620 Rancho Rentals -1,234 64,759 97,575 49,348 105,501 105,501 431700 Day Camps 74,261 159,128 169,403 170,820 204,584 204,584 431710 Preschool Program 48,252 82,264 49,195 49,195 59,948 59,948 431720 Instructional Classes 9,273 50,321 20,000 52,000 55,000 55,000 431840 Des-Park&Facility Maint 32 0 0 0 431800 Highland Games 53 14,000 14,000 14,000 05/23/2023 CITY OF VISTA FI CAL Y ab 4! TI 0GET I PA��,e 46 Of 282

REVENUE DETAIL CITY OF vis,rik
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
Object Account Description 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25 431805 4Th Of July Program 8,543 25,104 19,200 19,200 0 20,400 431820 Recreation Guide Revenue:Newsl 0 1,700 2,080 2,080 1,700 1,700 765,399 4,831794 4,371.152 4.255,299 4.665,160 4,741,510

BUILDING CHARGES
432100 Building Permit Fees 2,195,844 1,717,303 1,800,000 1,800,000 1,800,000 1,800,000 432900 Building After Hour Inspection 12,823 6,724 2,500 2,500 2,500 2,500

2.208,667 1,724,028 1,802.500 1,802,500 1.802,500 1,802.500

ENGINEERING CHARGES
433000 Engineering Fees 832,323 1,185,974 600,000 600,000 850,000 850,000 433300 Maps 2,324 0 0 0 0 0 433400 Permits 537,376 714,471 325,000 325,000 485,000 485,000 1,372.023 1,900,445 925.000 925,000 1,335,000 1,335,000

PLANNING CHARGES
434100 Planning 564,955 554,048 400,000 400,000 400,000 400,000 434110 Home Occupancy Permit 40,061 31,781 25,000 25,000 30,000 30,000 605,016 585,829 425.000 425,000 430,000 430,000

FIRE CHARGES
435100 Ambulance Fees 3,117,281 3,248,796 3,169,140 3,082,890 4,208,872 4,608,138 435101 Private Ambulance Permit Fees 750 500 1,250 1,000 600 618 435102 First Responder Fees 235,036 340,962 165,000 245,000 259,634 267,423 435103 Ems Quality Assurance Fee 335,793 331,502 325,000 325,000 1,022,186 1,022,186 435105 VFPD Reimbursement 3,603,495 3,629,144 3,572,234 3,572,234 3,736,234 3,809,759 435106 VFPD Mitigation Fees 36,337 74,895 0 0 0 0 435110 Forest Agency Fires Reimburse 1,118,251 472,679 0 0 0 0 435115 Planning&Eng Fees:Fire 64,388 41,584 45,000 50,000 50,000 51,500 435130 Fire Plan Check Review 69,293 62,329 90,000 65,000 65,000 66,950 435135 Fire Annual Permits 55,366 76,071 40,000 52,000 55,000 56,650 435140 Aerial Equipment Fees 95,018 22,316 0 0 0 0 435145 Emergency Mapping Update Fee 7,260 660 5,000 3,000 700 721 435150 Other Fire Charges 21,381 33,972 20,000 20,000 20,000 20,600 435155 Fire Inspection Fees 31,420 -497 11,000 14,100 20,000 20,600 435160 Weed&Lot Clearing Fees 35,331 24,197 4,000 26,800 35,000 35,000

8.826.400 8,359,110 7,447,624 7.457.024 9,473,226 9.960.145

OTHER CHARGES
438100 Duplication Fees 121 138 50 50 50 50 438105 Election Filing Fees 6,616 0 8,500 8,500 0 8,500 438110 Subscription Fees 329 310 226 226 313 313 438115 Investigation Fees 1,830 2,785 1,000 1,000 1,000 1,000 438120 Other Service Charges 249 696 300 300 300 300 438125 Ice Cream Vendor Fees 2,448 1,632 1,200 1,200 1,200 1,200 438130 Food Vending Vehicle Permit 816 1,428 900 700 1,100 1,100 438131 Sidewalk Vendor Permit Fees 58 116 100 100 100 100 438135 Witness Fees 290 0 300 300 438145 VUSD Law Enforcement Services 0 0 180,000 310,497 313,402 05/23/2023 CITY OF VISTA F L Y 4 41 AT[ BUDGET I PAPWhe 47 Of 282

REVENUE
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
Object Account Description 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25 438148 Crime Free Certification 4,600 850 2,350 2,350 6,850 7,850 438150 False Alarm Permit Fees 26,979 3,964 7,250 7,250 8,000 8,000 438155 Sale Of Maps And Publications 0 0 0 0 0 0 438170 Excess Solid Waste Fees 38,885 39,552 37,000 37,000 38,000 38,000 438171 Collections-City Attorney 563 -405 0 0 0 0 438172 Collection&NSF Fees 2,940 1,497 2,328 2,328 2,628 2,628 438180 Cannabis Audit 89,734 0 209,250 0 0 0 177,008 52.853 270,454 241.004 370 338 382 743
CHARGES FOR SERVICES TOTAL 13,954,513 17,454,059 15,241,730 15,105,827 18,076,224 18,651,898

FINES&FORFEITURES
441000 Parking Fines 848,860 1,006,574 825,000 925,000 925,000 925,000 441010 Handicap Correction Fee 450 1,225 1,500 1,500 1,200 1,200 441100 Administrative Citation Fines 86,697 11,398 55,000 55,000 60,000 60,000 441200 Towed Vehicle Payments 60,862 73,994 80,000 70,000 84,000 84,000 441300 Humane Society Admin Citation 0 -250 0 0 0 0 441400 Dui Cost Recovery Program 54,260 -35,335 51,200 51,200 51,200 51,200 441500 Red Light Citations 9,750 11,568 0 0 0 0 441600 False Alarm Fines 146,638 165,958 110,000 110,000 120,000 120,000 442000 General Fines 837 520 1,810 1,810 1,810 1,810 445000 Asset Forfeiture 16,293 28 0 0 0 0 442100 Vehicle Code Fines 125,466 128,590 279,020 150,000 150,000 150,000 444000 Booking Fees 26,337 0 39,000 0 0 0 FINES&FORFEITURES TOTAL 1,376,450 1,364,270 1,442,530 1,364,510 1,393,210 1,393,210

USE OF MONEY
451000 Investment Earnings 2,173,778 1,559,117 1,054,906 1.054.906 1,957,237 2,371,370 451010 Gain on Securities 415,575 113,134 0 0 0 0 454300 CRA Debt Interest 1,457,339 745,252 0 0 0 0 454500 Lease-Interest Income 0 125,277 0 0 0 0 455000 Lease Income 552,175 472,234 557,269 556,076 557,141 558,256 455010 Civic Center Lease 101,768 102,353 107,755 107,755 109,829 112,680 455420 Cell Tower Lease 177,060 184,412 215,839 196,919 63,692 66,876 455430 Des-Cell Lease 206,561 179,968 0 0 0 0 453000 Collections-Citywide 0 463 1,567 1,567 0 0 459000 GASB 31 Adjustment (1,697,112) (6,552,081) 0 0 0 0 USE OF MONEY TOTAL 3,387,144 (3,069,871) 1,937,336 1,917,223 2,687,899 3,109,182

OTHER REVENUE
431909 Senior Events Donations 150 3,970 5,000 8,500 750 750 472000 Contributions 1,000 0 0 0 0 0 472400 4th Of July Program 6,843 45,193 36,610 38,600 0 30,000 472700 Contributions Cultural Arts 382,250 226,264 410,000 455,000 412,500 412,500 472800 Fundraising:Art Gallery Shows 0 0 1,000 0 0 0 474000 Recovery On Property Damage 6,750 52,892 6,870 6,870 5,000 5,000 474200 Legal Recoveries 8,368 72,338 0 0 0 0 475000 Cash Short(Over) 39 7 0 0 0 0 438175 Credit Card Service Fee 12 792 15 773 11000 13,655 15,000 15,000 465200 Business Improvement District 31 1 40,000 40,000 40,000 05/23/2023 CITY OF VISTA F� AL Y 24 al RATI BUDGET I PAPdhe 48 Of 282

REVENUE
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
Object Account Description 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25 465201 Bus. Improve. District Penalties 1,322 2,675 0 0 0 0 477000 Vending Machine Revenue 9 0 0 0 0 0 477200 Recycling Revenue 770 1,676 500 500 1,000 1,000 477300 Creek Maintenance:DDR 18,390 19,217 33,030 33,030 36,146 38,946 477400 Other Revenue 62,340 151,760 75,000 75,000 75,000 75,000 483000 Sale Of City Property 428,330 60,540 0 0 0 0 OTHER REVENUE TOTAL 960,849 717,937 619,010 671,155 585,396 618,196 TOTAL REVENUES 95,393,159 99,287,593 90,101,743 100,471,876 108,967,542 111,129,415

OTHER SOURCES

INTERDEPARTMENTAL SERVICE CHARGES
439100 Administrative Cost Recovery 3,553,917 3,803,709 3,803,709 3,803,709 4,032,987 4,032,746 439110 Recovered Payroll Charges 0 0 400,000 400,000 400,000 400,000

3.553,917 3,803,709 4.203.709 4,203.709 4,432,987 4.432,746

OPERATIONAL TRANSFERS IN
482103 Transfer In From Fund 103 0 13,788 0 0 0 0 482122 Transfer In From Fund 122 53,551 105,218 109,445 109,445 0 0 482125 Transfer In From Fund 125 244,155 254,024 245,753 259,912 250,000 250,000 482301 Transfer In From Fund 301 200,411 153,765 140,552 140,552 113,268 112,559 498,117 526,795 495.750 509,909 363,268 362,559

RESERVE USE-OPERATIONS
499100 Use Of Reserves 0 0 2,459,383 3,078,936 2,815,269 1,066,561 0 2,459,383 3,078,936 2,815,269 1.066,561 GENERAL FUND TOTAL 99,445,193 103,618,097 97,260,585 108,264,429 116,579,066 116,991,281 GENERAL FUND CIP I FUND 002
485000 Other Sources 232,971 0 0 0 0 0 482001 Transfer In From Fund 001 1,546,170 4,025,643 600,000 3,948,639 600,000 600,000 482604 Transfer In From Fund 604 0 491,694 0 0 0 0 TOTAL $1,779,141 $4,517,337 $600,000 $3,948,639 $600,000 $600,000 PARK DEVELOPMENT I FUND 102
451000 Investment Earnings 248,711 140,339 47,217 47,217 169,747 205,663 459000 GASB 31 Adjustment -193,596 -628,336 0 0 0 0 461000 General Park Fees 2,325,604 456,185 1,000,000 1,000,000 1,000,000 1,000,000 TOTAL $2,380,719 $(31,812) $1,047,217 $1,047,217 $1,169,747 $1,205,663 COMMUNITY DEVELOPMENT BLOCK GRANT I FUND 103
427013 Community Dev Block Grant 1,592,509 1,239,038 1,113,954 1,113,954 990,268 990,268 451000 Investment Earnings 0 0 0 0 0 0 TOTAL $1,592,509 $1,239,038 $1,113,954 $1,113,954 $990,268 $990,268 GAS TAX I FUND 106
406000 Gas Tax Section 2106 335,210 370,862 379,319 417,983 425,782 431,743 406100 Gas Tax Section 2107 709,579 682,633 759,777 910,231 790,476 801,543 406200 Gas Tax Section 2107.5 10 00 10,000 10,000 10,000 05/23/2023 CITY OF VISTA Fr AL Y z4 41 TI .BUDGET I PARdh e 49 Of 282

REVENUE DETAIL CYFY OF VIS'I'yk
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
Object Account Description 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25 406300 Gas Tax Section 2105:Prop 111 524,383 571,207 597,039 666,270 658,108 667,322 406400 Gas Tax:2103 R&T Code 7360 686,708 814,413 916,260 1,017,086 993,817 1,007,730 406410 Gas Tax:Rd Repair Act Of 2017 0 0 0 0 0 0 451000 Investment Earnings 41,659 23,392 31,869 31,869 23,056 27,935 459000 GASB 31 Adjustment -57,871 -104,875 0 0 0 0 483000 Sale Of City Property 331 20,288 0 0 0 0 482001 Transfer In From Fund 001 0 46,980 0 19,821 0 0 499100 Use Of Reserves:Vehicle Replace 0 0 80,973 80,973 235,473 72,623 TOTAL $2,249,998 $2,434,899 $2,775,237 $3,154,233 $3,136,712 $3,018,896 SENIOR CITIZEN NUTRITION I FUND 107
427018 Senior Nutrition Grant 252,492 179,297 183,901 209,267 194,553 194,463 471000 Congregate Donations 12,189 11,319 19,320 10,750 15,000 20,000 471100 Home Delivery Donations 3,790 2,040 8,796 2,600 2,500 3,000 471200 Transportation Donations 0 654 1,875 1,000 1,800 2,000 482001 Transfer In From Fund 001 209,578 271,162 427,813 418,088 408,280 410,142 TOTAL $478,049 $464,472 $641,705 $641,705 $622,133 $629,605 1972 LIGHTING& LANDSCAPING MAINTENANCE DISTRICT I FUND 108 451000 Investment Earnings 3,964 15,192 807 807 24,091 2,500 459000 GASB 31 Adjustment -9,050 -51,210 0 0 0 0 465100 Assessment Collections 1,334,844 1,340,421 1,343,314 1,349,639 1,349,639 1,349,639 477300 Creek Maintenance:DDR 12,873 13,452 0 0 0 0 482001 Transfer In From Fund 001 15,442 1,498,182 136,598 844,551 227,320 262,177 TOTAL $1,358,073 $2,816,037 $1,480,719 $2,194,997 $1,601,050 $1,614,316 PLANNED LOCAL DRAINAGE I FUND 109
451000 Investment Earnings 13,301 7,514 6,237 6,237 9,653 11,695 459000 GASB 31 Adjustment -15,136 -33,628 0 0 0 0 462000 Pld#1 Agua Hedionda 3,367 0 2,000 2,000 2,000 2,000 462100 Pld#1 Buena Creek 13,160 0 2,000 2,000 2,000 2,000 462200 Pld#2 Guajome 0 0 10,000 10,000 10,000 10,000 462300 Pld#3 Buena Vista Creek 61,222 4,176 10,000 10,000 10,000 10,000 462400 Pld#3 Monte Vista 0 1,761 2,000 2,000 2,000 2,000 462500 Pld#3 Sunset 18,726 4,500 1,000 1,000 1,000 1,000 462700 Pld#3 Foothill/Vale Terrace 0 0 2,000 2,000 2,000 2,000 462800 Pld#3 North Santa Fe 5,397 0 2,000 2,000 2,000 2,000 TOTAL $100,036 $(15,678) $37,237 $37,237 $40,653 $42,695 DEVELOPMENT I FUND 110
451000 Investment Earnings 184,904 111,254 44,657 44,657 125,834 152,459 459000 GASB 31 Adjustment -163,749 -489,185 0 0 0 0 463000 Public Facilities 476,432 77,271 100,000 100,000 100,000 100,000 463100 Fire Protection 151,037 24,349 40,000 40,000 40,000 40,000 463230 Rtcip Revenues 250,631 166,037 200,000 200,000 200,000 200,000 463240 Traffic Impact Fee 560,959 300,005 400,000 400,000 400,000 400,000 TOTAL $1,460,213 $189,730 $784,657 $784,657 $865,834 $892,459 05/23/2023 CITY OF VISTA FI CAL Y za 41 Atl BUDGET I PAPd6e 50 Of 282

REVENUE
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
Object Account Description 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25 PROPOSITION A SALES TAX I FUND 111
403300 Proposition A Sales Tax 2,442,024 2,752,189 2,611,000 2,913,000 3,472,000 3,586,000 424005 Transnet Smart Growth Grant 287,587 0 0 0 0 0 451000 Investment Earnings 0 1,049 3,681 3,681 3,391 4,108 TOTAL $2,729,611 $2,753,238 $2,614,681 $2,916,681 $3,475,391 $3,590,108 S. MELROSE LANDSCAPE MAINTENANCE DISTRICT I FUND 113
451000 Investment Earnings 882 474 831 691 775 939 459000 GASB 31 Adjustment -1,667 -2,151 0 0 0 0 465100 Assessment Collections 100,263 100,299 100,324 100,464 100,464 100,464 482001 Transfer in from 001 0 0 0 0 0 28,510 TOTAL $99,478 $98,622 $101,155 $101,155 $101,239 $129,913 LA MIRADA CANYON MAINTENANCE DISTRICT I FUND 114
451000 Investment Earnings 6,656 4,258 623 623 5,185 6,282 459000 GASB 31 Adjustment -6,392 -18,413 0 0 0 0 TOTAL $264 $(14,155) $623 $623 $5,185 $6,282 GRANT FUND I FUND 117
425025 Active Transportation Program 57,288 470,000 0 0 0 0 425027 Storm Water Grant Program 0 1,077,584 0 0 0 0 TOTAL $57,288 $1,547,584 $0 $0 $0 $0 1982 ACT STREET MAINTENANCE I FUND 120
451000 Investment Earnings 3,880 3,333 354 705 6,435 7,796 459000 GASB 31 Adjustment -2,452 -13,438 0 0 0 0 465100 Assessment Collections 317,048 316,484 321,740 321,389 321,389 321,389 TOTAL $318,476 $306,379 $322,094 $322,094 $327,824 $329,185 VISTA HOUSING AUTHORITY I FUND 122
451000 Investment Earnings 209,815 99,860 98,319 98,319 129,963 157,462 455500 Hidden Valley Ground Lease 0 0 1,000 1,000 1,000 1,000 455510 N Santa Fe Ground Lease 14,233 8,981 0 0 0 0 459000 GASB 31 Adjustment -271,877 -471,096 0 0 0 0 476400 Home Ownership Program Loans 284,676 190,421 0 0 0 0 482001 Transfer In From Fund 001 1,030,774 1,094,117 1,094,117 1,094,117 0 0 482301 Transfer In From Fund 301 0 0 0 0 0 0 TOTAL $1,267,621 $922,284 $1,193,436 $1,193,436 $130,963 $158,462 HOUSING AUTH BOND FUNDS I FUND 123
451000 Investment Earnings 0 0 31,534 31,534 0 0 TOTAL $0 $0 $31,534 $31,534 $0 $0
HOME PARTNERSHIP PROGRAM I FUND 124
451000 Investment Earnings 4,209 0 12,106 12,106 0 0 459000 GASB 31 Adjustment -47,672 -3,079 0 0 0 0 476100 Home Ownership Loan 184,508 51,500 0 0 0 0 TOTAL $141,045 $48421 $12106 $12,106 $0 $0 05/23/2023 CITY OF VISTA F[aRA4,
TI BUDGET I PA�ge 51 of 282

REVENUE DETAIL CITY 01- VISTA
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
Object Account Description 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25 STATE COPS GRANT I FUND 125
425001 Supplemental Law Enforce Funds 244,035 254,024 244,000 258,159 250.000 250,000 451000 Investment Earnings 4,714 3,005 1,753 1,753 0 0 459000 GASB 31 Adjustment -4,594 -13,003 0 0 0 0 TOTAL $244,155 $244,026 $245,753 $259,912 $250,000 $250,000 CALHOME PROGRAM I FUND 126
451000 Investment Earnings 10,287 8,233 3,465 3,465 10,690 12,952 459000 GASB 31 Adjustment -8,879 -33,709 0 0 0 0 476400 Home Ownership Program Loans 76,960 90,776 0 0 0 0 TOTAL $78,368 $65,300 $3,465 $3,465 $10,690 $12,952 DEFERRED STREET CONSTRUCTION FUND 128
451000 Investment Earnings 112,081 72,494 0 0 90,378 109.502 459000 GASB 31 Adjustment -44,277 3 0 0 0 0 479200 Street Deposits 57,013 73,414 0 0 0 0 TOTAL $124,817 $145,911 $0 $0 $90,378 $109,502 GAS TAX CIP I FUND 129
406420 Gas Tax:2030 Rmra 1,908,135 2,060,542 2,051,110 2,353,959 2,479,217 2,627,970 451000 Investment Earnings 34,508 33,957 1,106 1,106 40,421 48,974 459000 GASB 31 Adjustment -44,277 -133,264 0 0 0 0 TOTAL $1,898,366 $1,961,234 $2,052,216 $2,355,065 $2,519,638 $2,676,944 VISTA REDEVELOPMENT AGENCY I FUND 301
401000 Current Secured Property Tax 11,229,748 11,678,200 0 0 6,097,906 6,024,180 451000 Investment Earnings 183,236 112,947 90,343 90,343 104,039 126,052 452039 9070-2005 Refd Tabs Interest 0 0 0 0 0 0 452070 77003-2010 Housing Tab 58 57 0 0 0 0 452077 2011 Tab Special Fund 2 0 0 0 0 0 452078 2011 Tab Interest Acct 0 1 0 0 0 0 452080 2011 Tab Reserve Fund 170 1,340 0 0 0 0 452385 2015 Tarb Interest 3 3 0 0 0 0 452386 2015 Tarb Principal 3 2 0 0 0 0 455000 Lease Income 496,032 557,928 568,624 568,624 557,912 557,912 459000 GASR 31 AdjiistmPnt -235,718 -493,025 0 0 0 0 481250 Proceeds From Notes:Bmw 441,667 456,279 414,920 414,920 414,920 414,920 TOTAL $12,115,201 $12,313,732 $1,073,887 $1,073,887 $7,174,777 $7,123,064 PASEO SANTA FIE FACILITIES PROJ I FUND 305
451000 Investment Earnings 223,655 117,147 171,220 171,220 136,717 165,645 459000 GASB 31 Adjustment -329,878 -536,232 0 0 0 0 TOTAL $(106,223) $(419,085) $171,220 $171,220 $136,717 $165,645 REDEVELOPMENT SCHOOL SAFETY FUND 310
451000 Investment Earnings 70 44 38 38 0 68 459000 GASB 31 Adjustment -64 -191 0 0 0 0 TOTAL 47) 838 $0 $68
AL Y 4 al
05/23/2023 CITY OF VISTA FI ATI e�oGET I PAPd�e 52 of 282

REVENUE DETAIL CITY OF VISTA
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
Object Account Description 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25 JOINT POWERS FINANCING AUTHORITY 1997A HACIENDA I FUND 418 451000 Investment Earnings 0 0 0 0 0 0 459000 GASB 31 Adjustment -549 0 0 0 0 0 TOTAL $(549) $0 $0 $0 $0 $0 JPFA 2015 LEASE REV BONDS I FUND 423
451000 Investment Earnings 0 0 0 0 0 0 452085 84000-2015 Base Rental Pmt 6 6 0 0 0 0 452086 84001-2015Interest 4 0 0 0 0 0 482001 Transfer In From Fund 001 6,457,413 6,641,487 6,839,000 6,839,000 7,028,500 7,227,000 TOTAL $6,457,423 $6,641,493 $6,839,000 $6,839,000 $7,028,500 $7,227,000 VISTA SEWER OPERATIONS& MAINTENANCE I FUND 501
425006 Used Oil Grant:Used Oil Payment 25,933 21,157 0 15,414 0 0 425019 Calrecycl Beverage Recycle Grant 2,564 23,459 0 0 0 0 436100 Sewer Service Charges 22,496,737 23,057,258 25,200,000 24,247,924 24,250,000 24,735,000 436110 Interagency Flow Agreements 643,731 673,154 32,000 32,000 32,000 32,000 436200 Sewer Service Charges Prior Yr 5,115 67,049 0 0 0 0 451000 Investment Earnings 427,132 263,412 215,790 215,790 340,304 412,309 459000 GASB 31 Adjustment -385,705 -1,149,990 0 0 0 0 477300 Creek Maintenance:DDR 53,314 55,713 42,553 42,553 44,663 46,098 477400 Other Revenue 19,700 0 0 0 0 0 483000 Sale Of City Property 45,408 24,254 0 0 0 0 482504 Transfer In From Fund 504 517,421 456,485 524,667 524,667 545,604 554,055 499100 Vehicle Replacement Reserve 0 0 148,149 148,149 286,726 122,223 TOTAL $23,851,350 $23,491,950 $26,163,159 $25,226,497 $25,499,297 $25,901,685 VISTA SEWER CAPITAL EXPANSION FUND 502
451000 Investment Earnings 991 1,059 15,059 15,059 0 0 459000 GASB 31 Adjustment -4,270 -4,094 0 0 0 0 TOTAL $(3,279) $(3,035) $15,059 $15,059 $0 $0 VISTA SEWER CAPITAL REPLACEMENT I FUND 503
422000 Other Agency Payments 193,045 494,671 0 0 0 0 451000 Investment Earnings 510,140 321,174 426,003 426,003 402,786 488,012 459000 GASB 31 Adjustment -788,881 -1,394,854 0 0 0 0 482501 Transfer In From Fund 501 12,577,348 11,889,368 12,344,251 12,344,251 9,512,793 9,462,006 TOTAL $12,491,652 $11,310,359 $12,770,254 $12,770,254 $9,915,579 $9,950,018 BUENA SANITATION DISTRICT OPERATIONS&MAINTENANCE I FUND 504 436100 Sewer Service Charges 8,296,410 8,184,693 8,400,000 8,318,211 8,600,000 8,772,000 436110 Interagency Flow Agreements 68,620 59,759 65,000 65,000 65,000 65,000 436200 Sewer Service Charges Prior Yr 32,116 42,882 0 0 0 0 451000 Investment Earnings 153,963 94,966 67,351 67,351 117,434 142,282 459000 GASB 31 Adjustment -156,598 -414,587 0 0 0 0 477400 Other Revenue 63,291 40,864 0 0 0 0 483000 Sale Of City Property 57,360 14,865 0 0 0 0 499100 Vehicle Replacement Reserve 0 A 90,800 109,528 66,663 TOTAL $8, 5, 1 8,0 , 3F$8,623'15 $8,541,362 $8,891,962 $9,045,945 05/23/2023 CITY OF VISTA F AL Y 24 41TI BUDGET I PARdh e 53 Of 282

REVENUE DETAIL CITY OF VISTA
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
Object Account Description 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25 BUENA SANITATION DISTRICT CAPITAL EXPANSION FUND 505
451000 Investment Earnings 0 0 16,607 16,607 0 0 459000 GASB 31 Adjustment -758 0 0 0 0 0 TOTAL $(758) $0 $16,607 $16,607 $0 $0 BUENA SANITATION DISTRICT CAPITAL REPLACEMENT I FUND 506 451000 Investment Earnings 676,296 386,377 522,760 522,760 446,480 540,950 459000 GASB 31 Adjustment -866,344 -1,723,756 0 0 0 0 482504 Transfer In From Fund 504 3,463,226 3,460,341 2,887,608 2,887,608 2,321,847 2,300,332 TOTAL $3,273,178 $2,122,962 $3,410,368 $3,410,368 $2,768,327 $2,841,282 WAVE WATERPARK I FUND 507
431900 General Admission Income 32,980 304,483 844,283 844,283 800,560 800,560 431901 Scuba/Swim Lessons 32,729 45,655 65,760 65,760 65,760 65,760 431902 Equipment Rental 6,960 37,801 120,160 120,160 100,125 100,125 431903 Food&Beverage Income 1,374 53,773 315,000 315,000 275,000 275,000 431904 Merchandise Income 439 8,880 18,720 18,720 18,720 18,720 431905 Group Sales Income 449 24,575 169,165 169,165 169,165 169,165 431906 Private Rental Income 88,503 123,623 186,530 186,530 181,530 181,530 431908 Birthday Party Income 3,224 29,232 43,888 43,888 43,888 43,888 431910 Special Program Income 147,806 113,840 251,650 251,650 249,450 249,450 451000 Investment Earnings 7,548 7,906 6,312 6,312 0 0 459000 GASB 31 Adjustment 4,708 -30,694 0 0 0 0 431909 Sponsorship Income 0 1,020 3,960 3,960 3,960 3,960 475000 Cash Short(Over) -3 37 0 0 0 0 477400 Other Revenue 3,660 1,200 9,410 9,410 0 0 482001 Transfer In From Fund 001 2,002,849 938,390 397,961 409,706 670,233 691,184 TOTAL $2,333,226 $1,659,721 $2,432,799 $2,444,544 $2,578,391 $2,599,342 VISTA SEWER CAPITAL FACILITY FUND 509
436301 Sewer Capacity Charges 983,169 236,942 950,000 950,000 950,000 950,000 451000 Investment Earnings 18,039 17,717 12,096 12,096 7,754 9,394 459000 GASB 31 Adjustment -33,200 -69,567 0 0 0 0 TOTAL $968,008 $185,091 $962,096 $962,096 $957,754 $959,394 BUENA SEWER CAPITAL FACILITY I FUND 510
436301 Sewer Capacity Charges 360,454 468,587 150,000 150,000 150,000 150,000 451000 Investment Earnings 7,813 10,722 5,304 5,304 20,952 25,385 459000 GASB 31 Adjustment -23,818 -39,816 0 0 0 0 TOTAL $344,449 $439,493 $155,304 $155,304 $170,952 $175,385 CALIFORNIA MANDATED TRASH CLEAN-UP I FUND 511
451000 Investment Earnings 10,256 19,732 0 0 49,009 59,378 459000 GASB 31 Adjustment 6,055 -70,240 0 0 0 0 436900 CMTC Charges 1,298,713 1,884,877 2,266,100 2,266,100 2,266,100 2,266,100 TOTAL $1,315,024 $1,834,369 $2,266,100 $2,266,100 $2,315,109 $2,325,478 05/23/2023 CITY OF VISTA FI ALY Z4 41 T! BUDGET I PAPdhe 54 Of 282

REVENUE DETAIL
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
Object Account Description 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25 RISK MANAGEMENT I FUND 601
438120 Other Service Charges 174 523 0 0 0 0 439400 Group Insurance 4,838,185 4,923,120 5,466,415 5,466,415 6,458,172 7,232,373 439410 Disability Insurance 143,713 146,910 295,505 295,505 326,693 334,635 439420 Workers'Compensation 1,122,231 1,175,407 1,361,619 1,361,619 2,043,109 2,106,872 439430 Unemployment Insurance 59,371 65,118 76,032 76,032 82,681 85,253 439440 Insurance Surety Bond 948,780 1,122,257 1,175,003 1.175.003 1,322,644 1,385,411 477400 Other Revenue 0 204 0 0 0 0 477600 Reimbursements 0 872,011 0 0 0 0 TOTAL $7,112,455 $8,305,550 $8,374,574 $8,374,574 $10,233,299 $11,144,544 BUILDING&FACILITY MAINTENANCE FUND 602
439200 Facility Rental Charges 2,345,482 2,315,877 2,396,416 2,396,416 2,720,550 2,780,511 477400 Other Revenue 0 1,640 0 0 0 0 483000 Sale Of City Property 13,408 0 0 0 0 0 482001 Transfer In From Fund 001 430,195 521,435 46,463 434,139 222,320 58,363 TOTAL $2,789,085 $2,838,953 $2,442,879 $2,830,555 $2,942,870 $2,838,874 FLEET MAINTENANCE I FUND 603
438146 VUSD Reimbursements 15,684 0 11,404 11,404 11,404 11,404 439300 Vehicle Maintenance Charges 1,943,899 1,944,607 1,985,467 1,999,829 2,031,929 2,046,691 439310 Vehicle Replacement Charges 242,343 338,679 299,192 299,192 407,430 316,584 483000 Sale Of City Property 3,199 -4,373 0 0 0 0 482001 Transfer In from Fund 001 0 2,280,000 0 513,487 0 0 499100 Vehicle Replacement Reserve 0 0 240,058 240,058 467,242 702,616 TOTAL $2,205,125 $4,558,913 $2,536,121 $3,063,970 $2,918,005 $3,077,295 INFORMATION TECHNOLOGY I FUND 604
439500 Information Technology Charges 2,566,562 2,644,643 2,739,973 2,758,473 3,185,995 3,199,312 477400 Other Revenue 10 75 0 0 0 0 482001 Transfer In From Fund 001 420,000 1,335,325 0 18,028 0 0 499100 Use Of Reserves 0 0 195,320 195,320 354,316 420,266 TOTAL $2,986,572 $3,980,043 $2,935,293 $2,971,821 $3,540,311 $3,619,578 GRAND TOTAL $204,450,526 $210,594,773 $193,506,283 $209,516,395 $219,588,621 $222,243,128 OPERATING BUDGET TOTAL $170,277,015 $179,136,375 $161,983,224 $174,039,848 $189,838,461 $191,794,013 CIP AND OTHER TOTAL $34,173,511 $31,458,398 $31,523,059 $35,476,547 $29,750,160 $30,449,115 05/23/2023 CITY OF VISTA FI DRA
TI
BUDGET I PAPdbe 55 Of 282

00000

CITY OF VISTA
C A L I F 0 A N I A
F
05/23/2023 CITY OF VISTA FI CAL Y Pa alATE [BUDGET PA J,e 56 Of ZSZ

EXPENDITURECITYWIDE ' ' '
Professional Operating Allocated Debt Service/ Capital Staffing Services Expense Utilities Costs Depreciation Outlay Total

GENERALFUND
City Council 531,438 10,000 92,902 0 137,723 0 0 772,063 City Manager 1,048,714 0 22,798 0 158,053 0 0 1,229,565 Code Enforcement 1,221,074 845,944 217,430 9,563 241,775 Q 0 2,535,786 Human Resources 1,074,915 107,000 81,117 0 193,443 0 0 1,456,475 City Clerk 618,136 12,320 12,700 0 88,480 0 10.050 741,686 Finance 1,683,423 167,048 178,793 0 177,564 0 0 2,206,828 City Attorney 1,536,728 9,335 69,955 0 141,847 0 0 1,757,865 Contract Legal Contingencies 0 175,000 25,000 0 0 0 0 200,000 Non-Departmental 737,778 250,524 168,504 1,377 286,781 0 0 1,444,964 Law Enforcement 114,799 27,933,206 235,564 4,047 58,155 0 0 28,345,771 School Safety Program 0 20,744 5,000 0 0 0 0 25,744 Fire Administration 1,376,040 125,931 11,951 2,898 149,656 0 0 1,666,476 Fire Training 327,781 106,047 73,730 966 12,167 0 0 520,691 Fire Maintenance 0 96,150 546,220 248,251 1,307,403 0 0 2,198,024 Fire Suppression 14,891,283 514,677 194,976 19,598 662,080 0 1,300.000 17,582,614 Fire Prevention 876,266 46,077 29,840 _5,826 112,225 0 0 1,070,234 Emergency Medical Services 7,406,450 930,234 1,410,204 29,554 539,919 0 1.049.964 11,366,325 Disaster Preparedness 144,908 0 10,076 0 11,846 0 0 166,830 Engineering 1,082,505 37,500 20,999 1,507 134,606 0 0 1,277,117 Traffic Engineering 678,761 17,000 2,060 1,850 110,723 0 0 810,394 Planning 1,166,720 116,280 24,245 0 117,159 0 0 1,424,404 LandDevelopmenl 687,789 305,000 5,858 465 100,884 0 0 1,099,996 Development Services 1,580,471 165,000 18,814 3,840 241,969 0 0 2,010,094 Housing&Homeless Services 219,334 1,455,376 0 0 15,449 0 0 1,690,159 Economic Development 408,540 41,000 183,251 0 37,469 0 0 670,260 Public Works Administration 731,434 22,385 34,641 62,719 135,087 0 0 986,266 Graffiti Abatement 187,041 7,000 27,837 756 75,722 0 0 298,356 Community Services Admin. 398,409 40,184 105,905 0 194,659 0 0 739,157 Recreation Programs 1,301,339 39,250 133,887 1,600 424,425 0 0 1,900,501 Park Maintenance 375,810 1,158,803 129,301 747,228 241,855 0 28,000 2,680,997 Parkways and Medians 120,167 207,020 18,826 123,554 8,321 0 0 477,888 Rancho Buena Vista Adobe 117,034 0 40,770 2,300 76,755 0 0 236,859 Senior Services 590,309 22,210 91,241 17,860 121,004 0 0 842,624 Cultural Arts 2,068,045 437,775 1,237,072 138,765 509,602 0 0 4,391,259 SUBTOTAL 45,303,441 35,422,020 5,461,467 1,424,524 6,824,806 0 2,388,014 96,824,272 Transfers to Reserves 8,379,657
Transfers Out-Prop L Debt Service 7,028,500 Transfers to CIP 0
Transfers Out to Other Funds 2,128,153 GENERAL FUND TOTAL $45,303,441 $35,422,020 55,461,467 $1,424,524 $6,824,806 $0 52,388,014 1$114,360,582 05/23/2023 CITY OF VISTA AL Y 2a 41 ATIN I BUDGET PAPdhe 57 Of 282

CITYWIDE EXPENDITURE A' 1
Professional Operating Allocated Debt Service/ Capital Staffing Services Expense Utilities Costs Depreciation Outlay Total

NON-GENERAL FUND
CDBG Operations 131,432 41,379 153,978 0 19,805 0 0 346,594 Gas Tax Street Maintenance 1,298,714 613,968 220,650 4,776 986,033 0 235.473 3,359,614 Senior Nutrition Program 261,359 147,491 11,710 17,572 184,001 0 0 622,133 Lighting and Landscape Maint. 132,899 256.025 581,105 379,182 251,839 0 0 1,601,050 S.Melrose Maint.Dist, 0 46,253 6,770 52,839 18,373 0 0 124,235 La Mirada Canyon Maint.Dist. 0 5,518 0 0 992 0 0 6,510 1982 Act Street Maintenance 0 240,035 25,000 0 61,468 0 0 326,503 Vista Housing Authority 163,625 158,978 254,998 0 100,702 0 0 678,303 Successor Agency Admin. 38,978 62,000 200 0 31,709 6.928,622 0 7,061,509 Sewer Administration 167,071 6,445,928 9,080 0 609,795 0 0 7,231,874 Sewer Engineering 1,383,492 130,100 27,135 800 347,950 0 33,960 1,923,437 Stormwater Engineering 703,157 441,000 59,500 2,760 251,524 0 58,158 1,516,099 Sewer Maintenance 1,498,589 277,782 126,904 31,244 932,121 0 157.146 3,023,786 StonnwaterMaintenance 751,640 502,682 103,321 45,186 386,871 0 49,862 1,839,562 BSD Administration 120,655 2,435,449 4,650 0 238,560 0 0 2,799,314 BSD Engineering 847,947 79,125 7,796 490 198,431 .0 20,814 1,154,603 BSD Maintenance 925,508 171,287 86,369 46,687 517,590 0 96,314 1,843,755 Wave Waterpark 1,483,668 19,291 365,099 290,804 419,529 0 0 2,578,391 CMTC Engineering 173,387 278,000 5,495 1,000 70,662 0 0 528,544 CMTC Maintenance 0 155,710 0 0 15,701 0 0 171,411 Risk ManagementAdmin. 484,680 235,692 9,598,952 0 148,798 0 0 10,468,122 Building&Facility Maint. 872,059 555,834 364,138 565,315 418,884 0 165,000 2,941,230 Fleet Maintenance 884,165 20,866 752,305 1,834 312,220 0 467,242 2,438,632 Information Technology 1,012,468 248,000 1.234,896 153,160 353,171 0 120,000 3,121,695 NON-GEN FUND SUB-TOTAL 13,335,493 13,568,393 14,000,051 1,593.649 6.876.729 6,928,622 1,403,969 57,706,906 Transfers to Reserves 1,715,450
Transfers to CIP 914,674
Transfers Out to Other Funds 12,743,512 NON-GEN FUND TOTAL $13,335,493 $13,568,393 $14,000,051 $1,593,649 S6.876,729 $6.928,622 51,403,969 $73,080,542 TOTAL ALL FUNDS $58.638,934 $48,990,413 S19,461,518 S3,018,173 $13,701,535 $6,928,622 $3,791,983 51ti1,441,124 05/23/2023 CITY OF VISTA Fi DCAL 2d 4r TII+1 ,BUDGET I PAPdhe 58 OI 282

CITYWIDE EXPENDITURE A' 2024/25
Professional Operating Allocated Debt Service/ Capital Staffing Services Expense Utilities Costs Depreciation Outlay Total

GENERALFUND
City Council 540,790 10,000 100,918 0 138,820 0 0 790,528 City Manager 1,068,150 0 18,135 0 159,332 0 0 1,245,617 Code Enforcement 1,242,999 940,444 217.680 9,563 220,143 0 0 2,630,829 Human Resources 1,106,046 122,000 79,784 0 197,534 0 0 1,505,364 City Clerk 639,540 12,320 102,105 0 89,162 0 0 843,127 Finance 1,724,650 171,684 186,077 0 179,157 0 0 2,261,568 City Attorney 1,583,634 3,980 71,025 0 143,158 0 0 1,801,797 Contract Legal Contingencies 0 175,000 25,000 0 0 0 0 200,000 Non-Departmental 899,001 233,724 167,868 1,386 268,749 0 0 1,570.728 Law Enforcement 116,859 28,770,570 233,754 4,249 62,290 0 0 29,187,722 School Safety Program 0 20,744 5,000 0 0 0 0 25,744 Fire Administration 1,428,309 150,262 12,006 2,898 151,204 0 80,250 1,824,929 Fire Training 298,220 106,952 74,630 966 12,334 0 0 493,102 Fire Maintenance 0 96,255 566,383 270,473 1,324,210 0 0 2,257,321 Fire Suppression 15,770,835 534,219 197,021 19,598 669,952 0 0 17.191.625 Fire Prevention 910,812 46,241 30,825 5,826 113,437 0 0 1,107.141 Emergency Medical Services 8,159,392 981,468 1,416,222 29,554 548,927 0 646.348 11,775,911 Disaster Preparedness 147,600 0 10,249 0 11,996 0 0 169,845 Engineering 1,106,328 37,500 20,489 1,528 135,800 0. 0 1,301,645 Traffic Engineering 691,301 17,000 2,420 1,850 112,565 0 0 825,136 Planning 1,187,127 116,280 22,745 0 118,120 0 0 1,444,272 Land Development 699,105 325,000 4,515 465 101,650 0 0 1,130.735 Development Services 1,555,072 100,000 18,634 3,840 243,589 0 0 1,921,135 Housing&Homeless Services 158,312 670,939 0 0 9,699 0 0 838,950 Economic Development 427,801 50,200 173,389 0 38,055 0 0 689.445 Public Works Administration 759,379 22,889 35,302 64,866 138,734 0 0 1,021.170 Graffiti Abatement 191,414 7,000 24,287 780 76,252 0 0 299,733 Community Services Admin. 410,839 40,223 150,020 0 195,927 0 0 797,009 Recreation Programs 1,321,674 39,275 134,436 1,600 435,886 0 0 1,932,871 Park Maintenance 383,257 1,203,980 128,065 778,733 203,962 0 28.000 2,725,997 Parkways and Medians 123,685 224,728 18,826 124,673 8,436 0 0 500,348 Rancho Buena Vista Adobe 117,512 0 41,462 2,408 79,538 0 0 240,920 Senior Services 597,599 28,210 96,341 19,530 143,824 0 0 885,504 Cultural Arts 2,085,266 442,944 1,207,760 156,504 521,795 0 0 4,414,269 SUBTOTAL 47,452,508 35,702,031 5,593,373 1,501,290 6,854,237 0 748,598 97,852,037 Transfers to Reserves 8,473,311
Transfers Out-Prop L Debt Service 7,227,000 Transfers to CIP 0
Transfers Out to Other Funds 2,050,376 GENERAL FUND TOTAL S47,452,508 $35,702,031 $5,593,373 S1,501,290 S6,854137 $0 $748,598 $115,602,724 05/23/2023 CITY OF VISTA FI AL Y 4 4 Tl BUDGET I PAPdhe 59 Of 282

CITYWIDE EXPENDITURE A' 1
Professional Operating Allocated Debt Service/ Capital Staffing Services Expense Utilities Costs Depreciation Outlay Total

NON-GENERAL FUND
CDBG Operations 132,092 41,379 153,639 0 19,484 0 0 346,594 Gas Tax Street Maintenance 1,309,512 599,551 215,772 4,920 1,000,074 0 72.623 3,202,452 Senior Nutrition Program 264,411 147,491 11,710 19,099 186,894 0 0 629,605 Lighting and Landscape Maint. 134,343 290,025 547,331 390,543 252,074 0 0 1,614,316 S.Melrose Maint.Dist. 0 49,460 6,600 55,480 18,373 0 0 129,913 La Mirada Canyon Maint.Dist. 0 5,564 0 0 992 0 0 6,556 1982 Act Street Maintenance 0 246,763 25,000 0 61,468 0 0 333,231 Vista Housing Authority 232,585 158,978 254,998 0 106,912 0 0 753,473 Successor Agency Admin. 39,807 12,000 415 0 31,975 6.926.308 0 7,010,505 Sewer Administration 171,643 7,076,970 9,105 0 610,107 0 0 7,867,825 Sewer Engineering 1,410,803 33,000 43,967 800 349,375 0 12,400 1,850,345 Stormwater Engineering 713,533 500,000 57,975 2,760 252,370 0 0 1,526,638 Sewer Maintenance 1,503,059 281,172 129,547 32,533 944,686 0 122,223 3,013,220 Stormwater Maintenance 764,712 504,360 66,558 47,199 388,480 0 0 1,771,309 BSD Administration 123,455 2,677,114 4,655 0 238,746 0 0 3,043,970 BSD Engineering 864,687 20,225 18,114 490 199,191 0 7,600 1,110,307 BSD Maintenance 928,253 172,688 80,117 48,631 521,383 0 66,663 1,817,735 Wave Waterpark 1,495,094 19,354 370,099 291,577 423,218 0 0 2,599,342 CMTC Engineering 176,529 281,000 5,125 1,000 70,706 0 0 534,360 CMTC Maintenance 0 157,369 0 0 15,701 0 0 173,070 Risk Management Admin. 497,759 239,419 10,556,691 0 149,344 0 0 11,443,213 Building&Facility Maint. 889,044 548,496 372,256 619,252 396,339 0 0 2,825,387 Fleet Maintenance 901,555 20,866 750,505 1,834 314,994 0 702,616 2,692,370 Information Technology 1.033.224 198,000 1,239,859 153,160 354,132 0 231,300 3,209,675 NON-GEN FUND SUB-TOTAL 13.586,100 14.281,244 14.920.038 1,669,278 6,907,018 6,926,308 1,215,425 59,505,411 Transfers to Reserves 1,564,818
Transfers Out 1,912,174
Transfers to CIP 12,678,952
NON-GEN FUND TOTAL $13,586,100 $14,281,244 $14,920,038 S1,669,278 $6,907,018 S6,926,308 $1,215,425 $75,661,355 TOTAL ALL FUNDS $61,038.608 $49.983,275 $20.513,411 S3,170,568 513,761,255 $6,926,308 31,964,023 5191,264,079 05/23/2023 CITY OF VISTA FI AL Y zd 4 71 BUDGET PAFrId(,e 60 Of 282

CAPITAL
Total Available
Budget Unit Project Description Cost Reserve'

GENERAL FUND
Fire Suppression 00160 Breathing Apparatus System Replacement 1,300,000 1,300,000 Emergency Medical Service 00160 New Division Chief Vehicle 131,334 131,334 Emergency Medical Service 00160 Ambulance Rechassis 299,228 299,228 Emergency Medical Service 00160 Ambulance Rechassis 299,228 299,228 Emergency Medical Service 00160 New Ambulance Purchase 320,174 320,174 Code Enforcement VEHIC Vehicle#301 Replacement 38,992 38,992 Code Enforcement VEHIC Vehicle#309 Replacement 38,992 38,992 Code Enforcement VEHIC Vehicle#323 Replacement 40,162 40,162 Code Enforcement VEHIC Vehicle#316 Replacement 42,568 42,568 Land Development VEHIC Vehicle#426 Replacement 40,109 40,109 Public Works Admin. VEHIC Vehicle#005 Replacement 38,992 38,992 Park Maintenance VEHIC Vehicle#703A Replacement 53,766 53,766 Park Maintenance Park road improvements 28,000 SUBTOTAL 2,671,545 2,643,545
GENERAL FUND NET TOTAL $28,000

NON-GENERAL FUND
Gas Tax Street Maintenance VEHIC Vehicle#818 Replacement 53,045 53,045 VEHIC Unit#205 Replacement 27,928 27,928 VEHIC Unit#658 Replacement 51,500 51,500 VEHIC Vehicle#659 Replacement 51,500 51,500 VEHIC Vehicle#828 Replacement 51,500 51,500 Sewer Engineering Land acquisition 12,400 0 VEHIC Vehicle#436 Replacement(62%) 21,560 21,560 Stormwater Engineering VEHIC Vehicle#416 Replacement 58,158 58,158 Sewer Maintenance VEHIC Vehicle#522 Replacement(62%) 37,135 37,135 VEHIC Unit#502A Replacement(62%) 41,559 41,559 VEHIC Vehicle#549 Replacement(62%) 30,557 30,557 VEHIC Vehicle#575 Replacement(62%) 47,895 47,895 Stormwater Maintenance VEHIC Vehicle#678 Replacement 49,862 49,862 L
05/23/2023 CITY OF VISTA FI At Y 24 al El4ATI G BUDGET I PARihe 61 Of 282

CAPITAL
Total Available
Budget Unit Project Description Cost Reserve' BSD Engineering Land acquisition 7,600 0 VEHIC Vehicle#436 Replacement(38%) 13,214 13,214 BSD Maintenance VEHIC Unit#522 Replacement(38%) 22,760 22,760 VEHIC Vehicle#502A Replacement(38%) 25,471 25,471 VEHIC Vehicle#549 Replacement(38%) 18,728 18,728 VEHIC Vehicle#575 Replacement(38%) 29,355 29,355 Facilities Maintenance VEHIC Vehicle#801A Replacement 60,361 60,361 Fleet Maintenance VEHIC Unit#919A Replacement 36,050 36,050 VEHIC Unit#939A Replacement 77,250 77,250 Information Technology INFRA Network infrastructure equipment 120,000 120,000 SUBTOTAL 945,388 925,388
NON-GENERAL FUND NET TOTAL $20,000
TOTAL ALL FUNDS $48,000
'Monies set aside in previous fiscal years to replace vehicles or equipment 05/23/2023 CITY OF VISTA F CAL Y a 4 i4Tl BUDGET I PA he 62 Of 282

CAPITAL OUTLAY FY 2024/25
Total Available
Budget Unit Project Description Cost Reserve

GENERAL FUND
Fire Suppression 00160 Replacement Fire Chief 80,250 80,250 Fire Suppression 00160 Ambulance Replcement 320,174 320,174 Fire Prevention 00160 Ambulance Replcement 320,174 320,174 Code Enforcement VEHIC Vehicle#313 Replacement 59,140 59,140 Code Enforcement VEHIC Vehicle#353 Replacement 41,332 41,332 Code Enforcement VEHIC Vehicle#343 Replacement 41,332 41,332 Non-Departmental VEHIC Vehicle#456 Replacement 70,548 70,548 Development Services VEHIC Vehicle#113 Replacement 41,332 41,332 Development Services VEHIC Vehicle#123 Replacement 50,160 50,160 Public Works Administration VEHIC Vehicle#002 Replacement 41,332 41,332 Graffiti Abatement VEHIC Unit#649 Replacement 15,391 15,391 Graffiti Abatement VEHIC Unit#617 Replacement 12,720 12,720 Recreation VEHIC Vehicle#213 Replacement 59,140 59,140 Recreation VEHIC Vehicle#223 Replacement 59,140 59,140 Park Maintenance VEHIC Vehicle#701A Replacement 72,623 72,623 Senior Services VEHIC Unit#229 Replacement 13,780 13,780 Park Maintenance Park road improvements 28,000 0 SUBTOTAL 1,326,568 1,298,568
GENERAL FUND NET TOTAL $28,000

NON-GENERAL FUND
Gas Tax Street Maintenance VEHIC Unit#813 replacement 72,623 72,623 Sewer Engineering Land acquisition 12,400 0 Sewer Maintenance VEHIC Vehicle#503A Replacement(62%) 43,359 43,359 VEHIC Unit#547B Replacement(62%) 78,864 78,864 BSD Engineering Land acquisition 7,600 0
BSD Maintenance VEHIC Vehicle#503A Replacement(38%) 18,327 18,327 Unit#547B Replacement(38%) 48,336 48,336
Facilities Maintenance VEHIC Vehicle#823 Replacement 50,876 50,876 Vehicle#833 Replacement 73,770 73,770
Information Technology PHONE Phone System 231,300 231,300 SUBTOTAL 637,455 617,455
NON-GENERAL FUND NET TOTAL $20,000
TOTAL ALL FUNDS $48,000
'Monies set aside in previous fiscal years to replace ve 05/23/2023 CITY OF VISTA F[JRAF
ATi BUDGET I PAPdbe 63 Of 282

" • ' • •
In November 2006,the voters of Vista approved Proposition"L",which established a general half-cent"Transaction and Use Tax." Similar to a sales tax,the tax is levied on the same goods and merchandise as the one-cent State of California sales tax. However,where the sales tax is applied to all sales within the City,the Transaction and Use Tax is only applied to purchases by consumers or businesses located within the City. For example if a resident of San Marcos purchases a car in Vista,that transaction would not be taxed the additional Proposition"L"tax increment,whereas if a Vista resident buys the car(regardless of the location of purchase),it is taxed.

Some of the intended use of the funds generated from the tax includes:compensation for additional Fire personnel;building additional neighborhood fire stations;building a Civic Center to replace the aging City Hall;adding sports fields for local youth;and building a new stage house for the Moonlight Amphitheatre.

Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
Use of Prop.L 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25 Resources
Proposition L Sales Tax Revenue 10,351,761 12,009,138 10,039,277 12,115,389 12,020,425 12,271,998 (Less)Operating Costs
Net Fire operating expenses
Fire Suppression (1,205,021) (1,205,021) (1,205,021) (1,205,021) (1,205,021) (1,205,021) Net Debt Service (6,473,281) (6,647,051) (6,470,750) (6,470,750) (7,028,500) 7,227,000) Fiscal Year Net 2,673,459 4,157,066 2,363,506 4,439,618 3,786,904 3,839,977 Proposition L Beginning Balance 8,980,069 11,653,528 15,810,593 15,810,593 20,250,211 24,037,115 Balance after Operations and Debt Service 2,673,459 4,157,066 2,363,506 4,439,618 3,786,904 3,839.977 Proposition L Ending Balance $11,653,528 $15,810,593 $18,174,099 $20,250,211 $24,037,115 $27,877,092 �I
05/23/2023 CITY OF VISTA FI DALY 24 4 ATiNG 3UDGET I PA�h e 64 Of 282

Maturity Debt Service Costs
Date Principal Interest Other' Total
Fund 301: Redevelopment Obligation Retirement
2005 Tax Allocation Bonds Hidden Valley 9/1/2025 165,000 19,380 7,500 191,880 2010 Tax Allocation Bonds RDA Housing 9/1/2037 215,000 811,410 7,500 1,033,910 2011 Tax Allocation Bonds 9/1/2037 0 941,100 7,500 948,600 2015 Tax Allocation Bonds Series"A" 9/1/2037 875,000 703,200 7,500 1,585,700 2015 Tax Allocation Bonds Series"B-1" 9/112037 1,760,000 963,294 7,500 2,730,794 2015 Tax Allocation Bonds Series"B-2" 9/1/2025 120,000 10,238 7,500 137,738 Developer Agreement Obligations annual 0 0 300,000 300,000 $3,135,000 $3,448,622 $345,000 $6,928,622
Fund 423: JPFA 2015 Lease Revenue Bonds
5/1/2037 $2,930,000 $4,083,500 $15,000 $7,028,500 Fund 503: State Revolving Fund Loans
6/30/2037 $1,437,455 $447,892 $0 $1,885,347 TOTAL $7,502,455 $7,980,014 $360,000 $15,842,469 Other debt related costs may include administrative and audit costs. 05/23/2023 CITY OF VISTA FIDRAFTTIBUDIIT I PARdhe 65 Of 282

DEBT SERVICE PAYMENTS FY 2024/25 CITY OF VISTA
Maturity Debt Service Costs
Date Principal Interest Other- Total
Fund 301: Redevelopment Obligation Retirement
2005 Tax Allocation Bonds Hidden Valley 9/1/2025 170,000 11,925 7,500 189,425 2010 Tax Allocation Bonds RDA Housing 9/112037 235,000 793,383 7,500 1,035,883 2011 Tax Allocation Bonds 9/1/2037 0 941,100 7,500 948,600 2015 Tax Allocation Bonds Series"A" 9/1/2037 900,000 675,450 7,500 1,582,950 2015 Tax Allocation Bonds Series"B-1" 9/1/2037 1,850,000 873,044 7,500 2,730,544 2015 Tax Allocation Bonds Series"B-2" 9/1/2025 125,000 6,406 7,500 138,906 Developer Agreement Obligations annual 0 0 300,000 300,000 $3,280,000 $3,301,308 $345,000 $6,926,308
Fund 423: JPFA 2015 Lease Revenue Bonds
511/2037 $3,275,000 $3,937,000 $15,000 $7,227,000 Fund 503: State Revolving Fund Loans
6/30/2037 $1,465,055 $420,292 $0 $1,885,347 TOTAL $8,020,055 $7,658,600 $360,000 $16,038,655 Other debt related costs may include administrative and audit costs. 05/23/2023 CITY OF VISTA FI Ic
AL yRAF4 EUDGET I PAP46e 66 Of 282

SUMMARY OF POSITIONS BY CATEGORY
300.00 23.00 23.00'-

22.00 22.00

21.00 Internal Services 250.00
Recreation & Community
Services 200.00

63.70 63.70
+ ® Public Works 60.70 62.70
w 59.70
E 150.00
Community
Development w
Public Safety 100.00 94.809480 9580 109.8 • General Government 50.00

38.80 142.801 4255

0.00 2020/21 2021/22 2022/23 2023/24 2024/25 Actual Actual Actual Budget Budget Proposed Proposed
Actual Actual Actual Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25
General Government 38.80 42.80 42.55 43.55 43.55 Public Safety 94.80 94.80 95.80 109.80 10980 Community Development 5970 60.70 62.70 63.70 63.70 Public Works 44.95 44.95 44.95 44.95 44.95 Recreation&Community Services 23.88 28.87 28.13 28.13 28.13 Internal Services 21.00 22.00 22.00 23.00 2300 GRAND TOTAL 283.12 294.12 296.12 313.12 313.12 Note: Totals do not include the Mayor and the four City Councilmembers. 05/23/2023 CITY OF VISTA FI AL Y 24 al TI 6UDGET I PAPd ,e 67 of 282

CLASSIFICATIONCITYWIDE • •
Authorized
Department Group Classification Range* Subtotal Positions Notes Monthly Salary

CITY COUNCIL
Elct Mayor 1 $ $ 3,144
Elct Councilmember 4 $ $ 3,029
Con Secretary to the City Council C24 1 $ 5,503 $ 6,676 SUBTOTAL 6

CITY MANAGER
----- City Manager MCP 1 S - - $ 23,918 DID Assistant City Manager MCP 1 S 9,757 - $ 20,644 Mgt Assistant to the City Manager MCP 1 S 9,500 - $ 11,547 Mgt Communications Officer MCP 1 S 7,928 - $ 9,635 Mgt Climate Action Plan Program Administrator MCP 1 S 7,652 - $ 9,300 Mgt Management Analyst MCP 2 F S 6,656 - $ 8,087 Con Secretary to the City Manager C24 1 S 5,503 - $ 6,676 Vma Community Improvement Maintenance Worker II V19 2 A/F S 4,430 $ 5,385 Vma Community Improvement Maintenance Worker I V17 F S 4,219 $ 5,128 Gen Communications Specialist G18 S 4,218 $ 5,127 Gen Office Aide G2 S 2,926 $ 3,557 Code Enforcement
Mgt Code Enforcement Manager MCP 1 $ 7,940 - $ 9,653 Gen Senior Code Enforcement Officer G32 1 $ 6,083 - $ 7,394 Gen Code Enforcement Officer II G26 4 $ 5,255 - $ 6,387 Gen Code Enforcement Officer I G19 2 $ 4,430 - $ 5,385 Gen Senior Office Specialist G13 1 $ 3,827 $ 4,652 Housing and Homeless Services
Mgt Housing Program Manager MCP 1 $ 8,418 - S 10,232 Mgt Homeless Services Program Manager MCP 1 $ 8,418 - $ 10,232 Gen Staff Assistant G21 1 $ 4,652 - $ 5,654 Gen Senior Office Specialist G13 1 F $ 3,827 - S 4,652 SUBTOTAL 25

INFORMATION TECHNOLOGY
Mgt Information Technology Director MCP 1 $ 9,757 - $ 20,644 Mgt Information Technology Manager MCP 1 $ 9,544 - $ 11,598 Mgt GIS Coordinator MCP 1 $ 7,769 - $ 9,442 Mgt Senior Information Technology Analyst MCP 1 $ 7,769 - $ 9,442 Mgt Information Technology Analyst MCP 2 $ 6,710 - $ 8,156 Con Information Technology Technician C26 2 $ 5,255 - $ 6,387 SUBTOTAL 8

HUMAN RESOURCES
DID Human Resources Director MCP 1 $ 9,757 - $ 20,644 Mgt Principal Human Resources Analyst MCP 1 $ 8,571 - S 10.419 Mgt Risk&Safety Program Manager MCP 1 F $ 7,652 - S 9,300 Mgt Human Resources Analyst MCP 1 F $ 6,656 - S 8,087 Con Human Resources Coordinator C29 1 $ 5,654 - S 6,872 Con Human Resources Technician II C23 2 F $ 4,884 - S 5,937 Con Senior Office Specialist C14 2 $ 3,921 - S 4,766 Con Office Specialist II C10 1 F S 3,557 - S 4,323 SUBTOTAL 10

ECONOMIC DEVELOPMENT
DID Economic Development Director MCP 1 $ 9,757 - $ 20,644 Gen Economic Development Specialist G31 1 $ 5,937 - $ 7,216 L
05/23/2023 CITY OF VISTA FI AL Y 24 a TIPdf BUDGET I PAPdhe 68 Of 282

CLASSIFICATIONCITYWIDE • •
Authorized
Department Group Classification Range* Subtotal Positions Notes Monthly Salary

FINANCE
DD Finance Director/Treasurer MCP 1 $ 9,757 - $ 20,644 Mgt Finance Manager MCP 1 $ 10,056 - $ 12,222 Mgt Budget Manager MCP 1 $ 9,544 - $ 11,598 Mgt Senior Management Analyst MCP 1 $ 7,652 - $ 9,300 Mgt Senior Accountant MCP 1 $ 7,652 - $ 9,300 Con Accountant C31 1 $ 5,937 $ 7,216 Con Accounting Technician C23 1 $ 4,884 - $ 5,937 Gen Accounting Technician G22 2 $ 4,766 - $ 5,794 Gen Senior Account Clerk G18 1 $ 4,323 - $ 5,255 Gen Account Clerk G14 3 $ 3,921 - $ 4,766 SUBTOTAL 13

CITY ATTORNEY
- City Attorney MCP 1 $ - - $ 21,996 Mgt Assistant City Attorney MCP 3 F $ 14,110 - $ 17,152 Con Paralegal C29 1 $ 5,654 - $ 6,872 Con Staff Assistant C22 1 $ 4,766 - $ 5,794 Con Senior Office Specialist C14 1 $ 3,921 - $ 4,766 SUBTOTAL 7

CITY CLERK
DD City Clerk MCP 1 $ 9,757 $ 20,644 Mgt Assistant City Clerk MCP 1 $ 6,239 $ 7,581 Gen Program Assistant G16 1 $ 4,117 $ 5,005 Gen Office Specialist II G9 1 F $ 3,471 - $ 4,219 SUBTOTAL 4

FIRE DEPARTMENT
DD Fire Chief MCP 1 $ 9,757 - $ 20,644 Vco Deputy Fire Chief MCP 2 $ 13,997 - $ 17,018 Vco Fire Division Chief 1 $ 12,501 - $ 15,196 Vco Fire Battalion Chief MCP 4 $ 11,683 - $ 14,201 Vco Fire Marshall 1 $ 11,683 - $ 14,201
Mgt Emergency Services Officer MCP 1 $ 8,599 - $ 10,454 Mgt Management Analyst MCP 2 $ 6,656 - $ 8,087 Fir Fire Captain S80 19 $ 8,886 - $ 10,800 Fir Fire Engineer S70 18 $ 7,679 - $ 9,337 Fir Firefighter/Paramedic S30 42 A $ 7,384 - $ 8,979 Fir Fire Inspector S35 4 $ 6,245 - $ 8,371 Emergency Medical Technicians(EMT) 12 6 Partially Funded $ 4,126 - $ 4,854 Gen Senior Office Specialist G13 2 $ 3,827 - $ 4,652 SUBTOTAL 109

PUBLIC WORKS
Admin. DD Public Works Director MCP 1 $ 9,757 - $ 20,644 Mgt Public Works Operations Manager MCP 2 $ 10,056 - $ 12,222 Mgt Management Analyst MCP 1 $ 6,656 - $ 8,087 Con Management Assistant C32 1 $ 6,083 - $ 7,394 Gen Senior Account Clerk G18 1 $ 4,323 - $ 5,255 Gen Program Assistant G16 1 $ 4,117 - $ 5,005 Gen Office Specialist II G9 3 F $ 3,471 - $ 4,219 Vehicle Maintenance
Mgt Public Works Supervisor MCP 1 $ 6,784 - $ 8,246 Vma Fleet Maintenance Work V $ 5,654 - $ 6,872 05/23I2023 CITY OF VISTA Ff CAL Y za aFATIJBUDGET PA p,e 69 Of 282

CLASSIFICATIONCITYWIDE • ' •
Authorized
Department Group Classification Range* Subtotal Positions Notes Monthly Salary Vma Fleet Maintenance Worker II V25 3 A/F $ 5,128 - $ 6,233 Vma Fleet Maintenance Worker I V21 F $ 4,652 $ 5.654 Right-of-Way Maintenance
Mgt Public Works Supervisor MCP 1 $ 6,784 $ 8,246 Vma Street Maintenance Worker III V23 4 $ 4,884 $ 5,937 Vma Street Maintenance Worker 11 V19 12 A/F $ 4,430 $ 5,385 Vma Street Maintenance Worker I V17 F $ 4,219 $ 5,128 Vma Maintenance Worker Trainee V11 $ 3,645 - $ 4,430 Sanitary Sewer Maintenance
Mgt Public Works Supervisor MCP 1 $ 6,784 - $ 8,246 Vma Wastewater Worker III V27 3 $ 5,385 - $ 6,545 Vma Wastewater Worker II V22 12 A/F $ 4,766 - $ 5,794 Vma Wastewater Worker I V20 F $ 4,539 - $ 5,518 Vma Maintenance Worker Trainee V11 $ 3,645 - $ 4,430 Park/Facility
Mgt Public Works Supervisor MCP 2 $ 6,784 - $ 8,246 Vma Park Maintenance Worker III V23 2 $ 4,884 - $ 5,937 Vma Facilities Maintenance Worker III V23 2 $ 4,884 - $ 5,937 Vma Facilities Maintenance Worker II V19 3 A/F $ 4,430 - $ 5,385 Vma Facilities Maintenance Worker I V17 $ 4,219 - $ 5,128 Vma Park Maintenance Worker I V15 $ 4,018 - $ 4,884 Vma Maintenance Worker Trainee V11 $ 3,645 - $ 4,430 SUBTOTAL 58

RECREATION&COMMUNITY SERVICES
DD Recreation&Community Services Director MCP 1 $ 9,757 $ 20,644 Mgt Recreation&Community Services Ops Manager MCP 2 $ 10,056 - $ 12,222 Mgt Community Services Program Manager MCP 2 $ 7,652 - $ 9,300 Mgt Waterpark Manager MCP 1 $ 7,652 - $ 9,300 Mgt Management Analyst MCP 1 $ 6,656 - $ 8,087 Gen Theater Technical Coordinator G19 1 $ 4,430 - $ 5,385 Gen Account Clerk G14 1 $ 3,921 - $ 4,766 Vma Waterpark Facility Specialist V23 1 $ 4,884 - $ 5,937 Gen Assistant Waterpark Manager G18 2 $ 4,323 - $ 5,255 Gen Ticket Office Supervisor G19 1 $ 4,430 - $ 5,385 Gen Theater Administrative Coordinator G19 1 $ 4,430 - $ 5,385 Gen Sr.Office Specialist G13 1.75 F,1PT $ 3,827 - $ 4,652 Gen Park Ranger G12 4 $ 3,735 $ 4,539 Gen Recreation Leader IV G10 1 $ 3,557 - $ 4,323 Gen Office Specialist II G9 1.75 $ 3,471 - $ 4,219 Gen Recreation Coordinator GN/AD34 3.75 $ 4,075 - $ 4,953 Gen Food Services Supervisor GN33 1 $ 3,977 - $ 4,834 Gen Bus Driver GN15 0.875 $ 3,353 - $ 4,075 SUBTOTAL 28.125

COMMUNITY DEVELOPMENT
Planning DID Community Development Director MCP 1 $ 9,757 - $ 20,644 Mgt Community Dev.Deputy Director/City Planner MCP 1 $ 10,812 - $ 13,530 Mgt Principal Planner MCP 1 $ 8,785 - $ 10,677 Mgt Senior Planner MCP 1 $ 7,721 - $ 9,383 Gen Associate Planner G36 1 $ 6,707 - $ 8,152 Gen Staff Assistant G21 1 $ 4,652 - $ 5,654 Development Services
05/23/2023 CITY OF VISTA FI AL Y a al ATI BUDGET I PA�a.,e 70 Of 282

CLASSIFICATIONCITYWIDE • ' •
Authorized
Department Group Classification Range* Subtotal Positions Notes Monthly Salary Mgt Building Official MCP 1 $ 10,605 - $ 12,887 Gen Plan Check Engineer G44 1 $ 8,152 - $ 9,909 Gen Junior Plan Check Engineer G32 1 $ 6,083 $ 7,394 Gen Senior Building Inspector G36 1 $ 6,707 - $ 8,152 Gen Building Inspector II G32 2 A/F $ 6,083 - $ 7,394 Gen Supervising Dev.Services Tech G32 1 $ 6,083 - $ 7,394 Gen Senior Dev.Services Tech G30 1 $ 5,794 - $ 7,042 Gen Development Services Tech II G27 1 F $ 5,385 - $ 6,545 Gen Senior Office Specialist G13 1 $ 3,827 - $ 4,652 SUBTOTAL 16

ENGINEERING
Admin. DID Engineering Director MCP 1 $ 9,757 $ 20,644 Mgt City Engineer MCP 1
Mgt Engineering Division Manager MCP 1 $ 12,810 - $ 15,571 Mgt Senior Engineer MCP 1 $ 10,215 - $ 12,413 Mgt Capital Projects Manager MCP 1 $ 8,418 - $ 10,232 Mgt Management Analyst MCP 1 $ 6,656 - $ 8,087 Gen Right of Way Agent G48 1 $ 8,987 $ 10,924 Gen GIS Mapping Technician G25 1 $ 5,128 $ 6,233 Stormwater
Mgt Stormwater Program Manager MCP 1 $ 8,418 $ 10,232 Gen Sr.Environmental Specialist G36 1 $ 6,707 $ 8,152 Gen Environmental Specialist II G32 3 F $ 6,083 $ 7,394 Con Management Assistant C32 1 $ 6,083 $ 7,394 Traffic Engineering
Mgt Engineering Division Manager MCP 1 $ 12,810 - $ 15,571 Gen Traffic Systems Operations Specialist G44 1 $ 8,152 - $ 9,909 Gen Assistant Engineer G38 1 $ 7,042 - $ 8,559 Gen Senior Office Specialist G13 1 $ 3,827 - $ 4,652 Land Development
Mgt Senior Engineer MCP 1 $ 10,215 - $ 12,413 Gen Assistant Engineer G38 2 $ 7,042 - $ 8,559 Gen Construction Inspector II G32 1 F $ 6,083 - $ 7,394 Sewer Projects
Mgt Engineering Division Manager MCP 1 $ 12,810 - $ 15,571 Mgt Principal Engineer MCP 1 $ 11,471 $ 13,936 Mgt Senior Engineer MCP 1 $ 10,215 - $ 12,413 Mgt Capital Projects Manager MCP 1 $ 8,418 - $ 10,232 Gen Computerized Maint. Mgmt Systems Specialist G44 1 $ 8,152 - $ 9,909 Gen Assistant Engineer G38 1 $ 7,042 - $ 8,559 Gen Construction Inspector II G32 3 F $ 6,083 - $ 7,394 Gen Engineering Technician II G31 1 F $ 5,937 - $ 7,216 SUBTOTAL 32
TOTAL POSITIONS 318.125
05/23/2023 CITY OF VISTA F IaRAF
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CLASSIFICATIONCITYWIDE • •
Authorized
Department Group Classification Range* Subtotal Positions Notes Monthly Salary GROUP KEY: Elct-Elected Official;DD-Department Director;Mgt-Management;Vco-VCOA;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 Illl,Engineering Technician IIII,Environmental Specialist IIII,Development Services Technician IIII,Community Improvement Maintenance Worker IIII, Fleet Maintenance Worker 1111,Facility Maintenance Worker Illl,Office Specialist Illl,Construction Inspector IIII,Building Inspector Illl, Street Maintenance Worker 1111,Wastewater Worker IIII,and Park Maintenance Worker Illl 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.
05/23/2023 CITY OF VISTA FI$CA�Y 24 41 AT11� BUDGET I PA�he 72 of 282 �

CITY OF VISTA
0000

CITY OF VISTA
U H L 1 F U R N I A
055/23/2023 CITY OF VISTA FI CAL Y 24 4!FT
DGET I PARd& 73 Of 282

i
i 1 �

GENERAL GOVERNMENT
ir �
k
FiscaL Years 2023/24 and 2024/25
OF VISTA F,fDR24AIFT
1 BUDGET�PAP46e6 rrul ��

GENERAL

OVERVIEW

CATEGORY DESCRIPTION
The General Government budget group provides the funding for the policy direction of the City(City Council),overall management of the City (City Manager),legal services(City Attorney),finance and budget,human resources,records retention and elections(City Clerk),and for economic development activities.

Additionally,this category includes functions that are not related to a specific department,such as communications,governmental relations, and contingency funds for the general fund and for litigation purposes.

CITYWIDE TWO-YEAR GOALS
For the period of 2022-24 the City Council has established the following goals for the City:
• Homelessness&Housing
• Public Safety
• Fiscal Responsibility
• A Cleaner Vista
• Climate and Environmental Responsibility
• Parks&Recreation
■ Economic Development
• Traffic:Continue to improve the flow of traffic for all forms of travel,reduce congestion,and improve our roads and sidewalks FISCAL YEARS 2023/24 AND 2024/25 GOALS
In addition,during the current budget period focus areas for the General Government group of budget units will include:
• Enhance citywide training to increase employee engagement and development. • Expand social media recruitment presence and platform. • Evaluate and enhance recruitment efforts to attract top quality candidates including expansion of social media platform. ■ Implement Diversity, Equity,Inclusion,and Belonging(DEIB)initiative. • Increase community beautification by continuing to remove blight throughout the City and coordinate cleanup efforts with other departments and agencies.
• Enhance community engagement and continue to increase social media presence. ■ Provide interpretation services at all City Council meetings. • Implement an electronic onboarding and performance evaluations modules to automate and streamline HR business processes. • Improve functionality and customer service by implementing upgraded cashiering software and equipment as well as resident access for online payments.
■ Conclude ACH fraud detection and debarment alert software through integration with the cities financial software of record. • Provide additional payment options through implementation of single use credit card for Accounts Payable. • Complete implementation of Citywide electronic timekeeping system. • Build-out of HubSpot customer relationship management(CRM)software and email marketing campaigns. • Supporting local businesses using Sizeup to help them find new customers,suppliers,and prospective locations.Marketing vacant properties with the use of the Placer.ai and developing potential leads for landlords and brokers. • Support business retention and expansion with Vista CARES program,technology,data subscriptions,promotional blog posts&videos, and educational events.
• Administer CVBID funds in accordance with CVBID goals of enhancing the business opportunities for the businesses located in the district by increasing foot traffic through special events,increased live entertainment,and marketing. ■ Lead a multi-departmental effort,with community outreach,to create a perpetual funding source via Assessment District formations which will clearly differentiate and quantify both general benefit and special benefit. 05/23/2023 CITY OF VISTA FI AL Y 24 4 ATING BUDGET I PA�f y,e 75 of 282

GENERAL GOVERNMENT CITY OF VISTA

BUDGET SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
City Council 639,505 676,637 713,605 726,701 772,063 790,528 City Manager 843,619 847,896 1,033,856 1,566,723 1,229,565 1,245,617 Human Resources 1,160,401 1,124,871 1,232,734 1,214,693 1,456,475 1,505,364 City Clerk 551,529 595,017 777,876 811,288 741,686 843,127 Finance 1,690,267 1,966,732 2,152,654 2,519,897 2,206,828 2,261,568 City Attorney 1,316,998 1,523,891 1,705,171 1,733,203 1,757,865 1,801,797 Contract Legal Contingencies 125,292 82,890 200,000 277,643 200,000 200,000 Non-Departmental 2,363,579 3,986,035 956,173 5,724,137 1,444,964 1,570,728 Economic Development 494,558 509,543 617,424 766,998 670,260 689,445 TOTAL $9,185,749 $11,313,514 $9,389,493 $15,341,284 $10,479,706 $10,908,174 Staffing 5,651,076 8,526,617 6,740,114 10,928,127 7,639,672 7,989,612 Professional Services 597,181 484,893 688,572 1,062,862 772,227 778,908 Operating Expenses 1,828,413 944,365 806,337 1,606,152 835,020 924,301 Utilities 10,558 10,768 12,603 14,760 1,377 1,386 Allocated Costs 960,083 1,107,027 1,141,867 1,141,867 1,221,360 1,213,967 Capital Outlay 138,438 239,844 0 587,515 10,050 0 TOTAL $9,185,749 $11,313,514 $9,389,493 $15,341,284 $10,479,706 $10,908,174 PERCENTAGE OF 2023/24
GENERAL GOVERNMENT HISTORICAL COMPARISON GENERAL FUND EXPENDITURES (EXCLUDING TRANSFERS)
$18,000,000
$16,000,000 � Community
Services
$14,000,000 Public Works 8.4%
■Capital Outlay 4 6%
$12,000,000 mDebt Service/Depreciation
$10,000.000 DAllocated Costs
Dutilities Community
$8,000,000 ■Operating Expenses Development $6,000,000 wProfessional Services 11.2% $4,000,000 - M Staffing
$2,000.000 Public Safety
$o 65.0%
General
2020121202112 202212t2212 20212d 2024125 Government Actual Actual Budget Budget Budget Budget f 10.8% 05/23/2023 CITY OF VISTA FI CAL Y24 41 ATI ,3tJDGET I 11r46e 76 Of 282

GENERAL
BUDGET SUMMARY FY 2023/24
Budget units within the General Government category provide leadership and administration for the City of Vista. The elected officials of the City Council govern the City by setting policy and a vision for the future within the restrictions of the City Charter and the state constitution. The goals of the City Council are implemented under the direction of the City Manager with the professional guidance of the operating budget units listed below. The City Attorney is appointed by the City Council, Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2023/24 City Council
0010100 531,438 10,000 92,902 0 137,723 0 772,063 City Manager
0010105 1,048,714 0 22,798 0 158,053 0 1,229,565 Human Resources
0010120 1,074,915 107,000 81,117 0 193,443 0 1,456,475 City Clerk
0010125 618,136 12,320 12,700 0 88,480 10,050 741,686 Finance
0010130 1,683,423 167,048 178,793 0 177,564 0 2,206,828 City Attorney
0010140 1,536,728 9,335 69,955 0 141,847 0 1,757,865 Contract Legal Contingencies
0010141 0 175,000 25,000 0 0 0 200,000 Non-Departmental
0010145 737,778 250,524 168,504 1,377 286,781 0 1,444,964 Economic Development
0010370 408,540 41,000 183,251 0 37,469 0 670,260 TOTAL $7,639,672 $772,227 $$835,020 $1.377 51.221.360 $10,050 S10,479,706 05/23/2023 CITY OF VISTA FI L Y 24 ATI BUDGET I PAFWhe 77 Of 282

GENERAL
Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2024/25 City Council
0010100 540,790 10,000 100,918 0 138,820 0 790,528 City Manager
0010105 1,068,150 0 18,135 0 159,332 0 11245,617 Human Resources
0010120 1,106,046 122,000 79,784 0 197,534 0 1,505,364 City Clerk
0010125 639,540 12,320 102,105 0 89,162 0 843.127 Finance
0010130 1,724,650 171,684 186,077 0 179,157 0 2,261,568 City Attorney
0010140 1,583,634 3,980 71,025 0 143,158 0 1,801,797 Contract Legal Contingencies
0010141 0 175,000 25,000 0 0 0 200,000 Non-Departmental
0010145 899,001 233,724 167,868 1,386 268,749 0 1,570,728 Economic Development
0010370 427,801 50,200 173,389 0 38,055 0 689,445 TOTAL $7,989,612 $778.908 $924,301 $1,386 $1,213,967 $0 $10,908,174 � I
05/23/2023 CITY OF VISTA FI AL Y 24 41 T1f BUDGET I PAP66e 78 Of 282

COUNCILCITY

PROGRAM
Category: General Government I Fund Type: General I Fund: 001 General Fund I Org: 0010100

PROGRAM STATEMENT
The City Council is the governing body of the Vista Municipal Government.The City Council adopts ordinances and resolutions,appoints the City Manager and City Attorney,and reviews and approves all major policy matters,fiscal concerns,and City projects.The City Council also sits as the legislative body for the Community Development Commission(Housing Authority),the Joint Powers Financing Authority(for bonded indebtedness of capital projects),the Buena Sanitation District(to administer a sewage system),and the Successor Agency to the Redevelopment Agency.The City Council is composed of four council members who serve four-year terms in a four-district based election system,and an at-large elected mayor who serves a four-year term.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None
Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Mayor 1.00 1.00 1.00 1.00 1.00 Council Member 4.00 4.00 4.00 4.00 4.00 Secretary City Council-Confidential 1.00 1.00 100 1.00 1.00

6.00 6.00 6.00 6.00 6.00

FINANCING SOURCES
Charges to other funds 298,259 296,561 296,561 Department revenues 0 0 0
General Fund 428,442 475,502 493,967
$726,701 $772.063 $790,528
05/23/2023 CITY OF VISTA FfDR2
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COUNCILCITY

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 458,739 470,114 494,461 498,181 _531,438 540,790 SUBTOTAL 458,739 470,114 494,461 498,181 531,438 540,790

PROFESSIONAL SERVICES
Professional/Consulting Services 0 12,495 5,500 5,500 7,000 7,000 Events&Cultural Services 0 2,027 2,000 5,000 3,000 3,000 SUBTOTAL 0 14,523 7,500 10,500 10,000 10,000

OPERATING EXPENSES
Office Supplies 425 256 1,200 1,200 960 960 Training/Mileage/Conferences 1,071 7,327 9,000 12,000 9,000 15,000 Training Materials&Publications 0 0 0 0 0 0 Special Department Expense 4,396 4,850 15,151 17,651 15,151 15,151 State&Local Associations 63,130 65,143 66,204 67,080 67,791 69,807 SUBTOTAL 69,021 77,576 91,555 97,931 92,902 100,918

UTILITIES
Telephone/Wireless 4,075 4,632 5,400 5,400 0 0 SUBTOTAL 4,075 4,632 5,400 5,400 0 0

ALLOCATED COSTS
Facility Rental/Maintenance 50,605 51,350 53,566 53,566 70,120 70,492 Insurance/Surety 3,141 3,436 3,608 3,608 9,654 10,137 Information Technology 53,924 55,006 57,515 57,515 57,949 58,191 SUBTOTAL 107,670 109,792 114,689 114,689 137,723 138,820 TOTAL $639,505 $676,637 $713,605 $726.701 $772,063 $790,528 05/23/2023 CITY OF VISTA F E)Rw24AF
ATIIG BUDGET I PAP-4he 80 Of 282

MANAGER CITY OF VISTA

PROGRAM
• . ' STATEMENT
Category: General Government I Fund Type: General I Fund: 001 General Fund I Org: 0010105

PROGRAM STATEMENT
As the administrative leader of the City government,the City Manager provides management,direction,control,and coordination of all City activities and departments,in accordance with the policies and direction set by the City Council.The City Manager,collectively with the department directors,is responsible for improving the capabilities of the City through the development of City personnel and the continual evaluation of the organizational structure of the City to ensure effective,efficient,and economical public service.The City Manager prepares the annual budget,informs the City Council of the City's financial condition,and recommends measures or actions to the City Council as needed.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
City Manager 1.00 1.00 100 1.00 100 Assistant City Manager 1.00 1.00 100 1.00 1.00 Assistant to the City Manager 1.00 1.00 1.00 1.00 1.00 Management Analyst 0.20 0.20 0.20 0.20 0.20 Secretary to the City Manager-Confidential 1.00 1.00 1.00 1.00 1.00

4.20 4.20 4.20 4.20 4.20

FINANCING SOURCES
Charges to other funds 489,896 431,393 431,393 Department revenues 0 0 0
General Fund 1,076,827 798,172 814,224 $1,566,723 $1,229,565 $1,245,617
05/23/2023 CITY OF VISTA F IaRA
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e 81 Of 282

CITY MANAGER CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 _ 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 736,452 705,658 870,767 1,403,619 1,048,714 1,068,150 SUBTOTAL 736,452 705,658 870,767 1,403,619 1,048,714 1,068,150

OPERATING EXPENSES
Office Supplies 556 536 625 625 625 625 Training/Mileage/Conferences 2,963 5,198 9,000 10,000 15,366 10,693 Training Materials&Publications 177 539 560 575 617 617 Auto Allowance 7,811 6.016 14,100 13,100 0 0 Special Department Expense 60 24 310 310 310 310 State&Local Associations 1,500 0 1,500 1,500 1,500 1,500 Professional Memberships 490 490 2,580 2,580 4,380 4,390 SUBTOTAL 13,556 12,802 28,675 28,690 22,798 18.135

UTILITIES
Telephone/Wireless 1,533 1,083 2,640 2,640 0 0 SUBTOTAL 1,533 1.083 2,640 2,640 0 0

ALLOCATED COSTS
Facility Rental/Maintenance 46,419 47,102 49,136 49,136 64,320 64,661 Insurance/Surety 10,795 49,510 50,094 50,094 53,169 53,937 Information Technology 34,865 31,741 32,544 32,544 40,564 40,734 SUBTOTAL 92,079 128,353 131,774 131,774 158,053 159.332 TOTAL $843,619 $847,896 $1 033,856 $1,565,723 $1,229,565 $1,245,617 05/23/2023 CITY OF VISTA FI AL Y 2a al ATI BUDGET I PA �e 82 Of Z82

PROGRAMHUMAN RESOURCES
Category: General Government I Fund Type: General I Fund: 001 General Fund I Org: 0010120

PROGRAM STATEMENT
Human Resources provides the day-to-day administration of the City's personnel program including:recruitment and selection of the City's employees;classification and compensation plan administration;personnel document maintenance;policies and procedures administration; labor relations,negotiations,and grievance resolution;and benefit administration.Additionally,this budget unit is responsible for the centralized city switchboard,employee training,affirmative action,payroll master files and table maintenance,payroll change input and related reports,and Americans with Disabilities Act(ADA)coordination.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
r Position changes include the addition of a Human Resources Coordinator position. • The professional services category includes an increase to engage a consultant for executive level profesional recruitment services.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020121 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Human Resources 0.80 0.80 0.80 0.80 0.80 Principal Human Resources Analyst 1.00 1.00 1.00 1.00 1.00 Human Resources Analyst 1.00 1.00 1.00 1.00 1.00 Human Resources Coordinator 1.00 1.00 Human Resources Technician II 1.00 1.00 1.00 1.00 1.00 Senior Office Specialist-Confidential 2.00 200 2.00 2.00 200 Office Specialist II-Confidential 0.50 0.50 0.50 0.50 0.50

6.30 6.30 6.30 7.30 7.30

FINANCING SOURCES
Charges to other funds 489,737 515,224 515,224 Department revenues 0 0 0
General Fund 724,956 941,251 990,140
$1,214,693 $1,456,475 $1,505,364
mmro
055/23/2023 CITY OF VISTA FI L Y 24 AT1N�I BUDGET I PAPdhe 83 Of 282

HUMAN RESOURCES CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 858,761 873,075 920,290 902,249 1,074,915 1,106,046 SUBTOTAL 858,761 873,075 920,290 902,249 1,074,915 1,106,046

PROFESSIONAL SERVICES
ProfessionallConsulting Services 114,176 29,292 60,000 60,000 85,000 100,000 Events&Cultural Services _ 11,810 13,815 22,000 22,000 22,000 22,000 SUBTOTAL 125,987 43,107 82,000 82,000 107,000 122,000

OPERATING EXPENSES
Office Supplies 1,085 2,025 2,440 2,440 2,460 2,525 Training/Mileage/Conferences 38,271 33,130 45,567 45,567 49,582 49,184 Training Materials&Publications 562 571 712 712 995 995 Auto Allowance 3,851 3,850 3,840 3,840 0 0 Special Department Expense 7,198 10,047 11,150 11,150 16,300 15,300 Professional Memberships 1,286 1,286 1,741 1,741 1,780 1,780 Advertising 1,971 4,688 7,500 7,500 10,000 10,000 SUBTOTAL 54,224 55,596 72,950 72,950 81,117 79.784

UTILITIES
Telephone/Wireless 866 866 864 864 0 0 SUBTOTAL 866 866 864 864 0 0

ALLOCATED COSTS
Facility Rental/Maintenance 37,939 38,498 40,160 40,160 52,570 52,849 Insurance/Surety 8,375 34,497 36,222 36,222 70,368 73,886 Information Technology 74,249 79,232 80,248 80,248 70,505 70,799 SUBTOTAL 120,563 152,227 156,630 156,630 193,443 197,534 TOTAL $1,160,401 $1,124,871 $1,232,734 $1,214,693 $1,456,475 $1,505,364 05/23/2023 CITY OF VISTA FI E)RAFTTBu
! DGET I PA�he 84 Of 282

PROGRAMCITY CLERK
Category: General Government I Fund Type: General I Fund: 001 General Fund I Org: 0010125

PROGRAM STATEMENT
The City Clerk is governed by provisions of state,election,and municipal codes,and serves to preserve and protect the legislative history of the City.As a service department,City Clerk staff assists the public,elected officials,and the city organization by accurately processing agenda reports and preparing agendas;recording and preparing minutes for the governing agencies;managing follow-up documentation in accordance with governing agency actions;archiving municipal records for ready retrieval in the City's Laserfiche repository;and administering the citywide records management,inactive records storage,and record retention and destruction programs.The department coordinates the City Council meetings including advisory commission,board and committee memberships,and legal postings.Processes and tracks public record requests,maintains policies,and performs in-house codification of the Municipal Code.The City Clerk is the municipal election official and oversees city elections,including timely filing of Candidate Disclosure Statements and Statements of Economic Interests as required by law.The City Clerk is the lead for the City's Crime Free Multi-Family Housing program as well as the City's Leadership Academy Program.The City Clerk's office strives to provide an efficient,supportive,and professionally managed operation for other municipal departments, governmental agencies,and the general public.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• The election line items are included in the budget every other year,resulting in a significant change in total annual budget for the department from one year to the next.
• The professional services category includes an increase to provide additional translation services at City Council workshops and meetings.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
City Clerk 100 1.00 1.00 1.00 1.00 Assistant City Clerk 1.00 100 1.00 1.00 1.00 Program Assistant 1.00 1.00 1.00 1.00 Records Technician 1.00
Office Specialist 1/II 1.00 1.00 1.00 1.00 1.00

4.00 4.00 4.00 4.00 4.00

FINANCING SOURCES
Charges to other funds 294,627 291,424 9,163 Department revenues 9,076 663 9,163 General Fund 507,585 449,599 824,801
$811,288 $741,686 $843,127
055/23/2023 CITY OF VISTA FI CAL Y 2a 4FATI+BUDGET I PARdhe 85 Bf 282

CLERKCITY
P

BUDGET UNIT

ENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 454,168 509,861 594,669 627,081 618,136 639,540 SUBTOTAL 454,168 509,861 594,669 627,081 618,136 639,540

PROFESSIONAL SERVICES
Professional/Consulting Services 760 469 2,560 2,560 11,520 11,520 Service Contract 455 251 252 252 800 800 SUBTOTAL 1,215 720 2,812 2,812 12,320 12,320

OPERATING EXPENSES
Office Supplies 609 798 1,050 1,050 860 1,060 Training/Mileage/Conferences 745 1,282 3,000 3,000 3,000 3,000 Auto Allowance 4,814 4,813 4,800 4,800 0 0 Special Department Expense 15,240 1,832 91,000 92,000 4,000 93,000 Professional Memberships 615 730 665 665 800 800 Uniforms&Accessories 224 108 240 240 240 240 Advertising 3,172 1,596 3,000 3,000 3,800 3,800 Printing/Copying 0 0 205 _ 205 0 205 SUBTOTAL 25,419 11,158 103,960 104,960 12,700 102,105

UTILITIES
Telephone/Wireless 481 481 480 480 0 0 SUBTOTAL 481 481 480 480 0 0

ALLOCATED COSTS
Facility Rental/Maintenance 31,827 32,295 33,689 33,689 44,100 44,334 Insurance/Surety 5,695 6,252 6,565 6,565 5,747 6,034 Information Technology 32,724 34,250 35,701 35,701 38,633 38,794 SUBTOTAL 70,246 72,797 75,955 75,955 88,480 89,162 CAPITAL OUTLAY 0 0 0 0 10,050 0 TOTAL _$551,529 $595,017 $777,876 $811,288 $7� 1843,127 05/23/2023 CITY OF VISTA FIDRAFT
DGET I PARdhe 86 Of 282

PROGRAMFINANCE CITY OF VIS-Fik
Category: General Government I Fund Type: General I Fund: 001 General Fund I Org: 0010130

PROGRAM STATEMENT
The Finance Department provides financial administrative support to establish,develop,and implement the City's fiscal policies to maintain fiscal integrity and accountability.The Department is responsible for performing various functions including payroll processing,accounts payable,accounts receivable,collections,cashiering,business licensing,sewer billing,fixed-charge special assessments,and oversight of the procurement process. In addition,the Department manages the treasury and cash flow by accounting for debt,grants,and fixed assets through general ledger entries,account analyses,and reconciliations.The Department also oversees the Operating and Capital Improvement Program (CIP)Budgets,coordinates external financial and compliance audits,and ensures all financial reports are in compliance with Generally Accepted Accounting Principles and government.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
+ Position changes in FY 2022/23 include the reclassification of one Account Clerk to an Accounting Technician.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Finance/Treasurer 0.90 0 90 0.90 0.90 0.90 Finance Manager 0.90 090 0.90 0.90 0.90 Budget Manager 1.00 1.00 1.00 1.00 100 Senior Management Analyst 0.75 0.75 0.75 0.75 0.75 Senior Accountant 1.00 1.00 1.00 1.00 100 Accountant 1.00 1.00 1.00 1.00 1.00 Accounting Technician-Confidential 1.00 1.00 1.00 1.00 1.00 Accounting Technician 0.50 0.50 1.50 1.50 1.50 Senior Account Clerk 0.50 0.50 0.50 0.50 0.50 Account Clerk 3.50 3.50 2.50 2.50 2.50

11.05 11.05 11.05 11.05 11.05

FINANCING SOURCES
Charges to other funds 705,794 849,837 849,837 Department revenues 490,273 672,389 722,561 General Fund 1,323,830 684,603 689,170 $2,519,897 $2,206,828 $2,261,568
05/23/2023 CITY OF VISTA F IaRlr,�_A
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FINANCE
' ,

BUDGET UNIT
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 1,134,123 1,389,004 1,557,458 1,506,374 1,683,423 1,724,650 SUBTOTAL 11134,123 1,389,004 1,557,458 1,506,374 1,683,423 1,724,650

PROFESSIONAL SERVICES
Professional/Consulting Services 209,855 143,150 130,395 334,562 167,048 171,684 SUBTOTAL 209,855 143,150 130,395 334,562 167,048 171,684

OPERATING EXPENSES
Office Supplies 18,673 19,171 23,170 23,170 23,755 24,355 Training/Mileage/Conferences 1,240 6,866 11,030 15,230 12,464 13,498 Training Materials&Publications 311 0 557 557 619 619 Auto Allowance 7,165 7,309 7,290 7,290 0 0 Special Department Expense 101,137 119,623 128,435 138,435 140,280 145,930 Professional Memberships 1,300 1,405 1,675 2,155 1,675 1,675 Technology Purchases&Services 0 0 0 199,000 0 0 SUBTOTAL 129,826 154,373 172,157 385,837 178,793 186,077

UTILITIES
Telephone/Wireless 898 1,348 864 1,344 0 0 SUBTOTAL 898 1,348 864 1,344 0 0

ALLOCATED COSTS
Facility Rental/Maintenance 38,663 39,232 40,926 40,926 53,573 53,857 Insurance/Surety 89,098 148,229 155,641 155,641 17,268 18,131 Information Technology 87,803 91,397 95,213 95,213 106,723 107,169 SUBTOTAL 215,564 278,858 291,780 291,780 177,564 179,157 TOTAL $1,690,267 $1,966,732 $2,152,654 $2,519,897 $2,206,828 $2,261,568 05/23/2023 CITY OF VISTA F CAL Y 4 _-I ATING BUDGET I PAPWhe 88 Of 282

CITY ATTORNEY CI'I'Y OF VISI'yk

PROGRAM
Category: General Government I Fund Type: General I Fund: 001 General Fund I Org: 0010140

PROGRAM STATEMENT
The City Attorney is appointed by the City Council and serves as general counsel and legal advisor to the city government and each of its agencies.The City Attorney's office provides legal advice and counsel to the City Council and other city officials with respect to the rights, duties,and obligations of city government. Issues include exercise of police powers,land use,environmental regulations,elections,public works,contracts,revenues and taxation,personnel and labor,economic development,and a wide range of other subjects.The City Attorney advises the city regarding new or changing state and federal legislation and their impacts on city regulations and operations,The City Attorney enforces the municipal code in civil actions and serves as the City Prosecutor for the criminal prosecution of municipal code and penal code violations,where warranted.The City Attorney represents the city in civil cases for restitution of damage to public property,and the city and its agencies in litigation or other judicial proceedings and administers or directs the provision of legal services provided to the city or its agencies under contract.The City Attorney supports the Finance Department in the city's cost-recovery program and the collection of delinquent debts.

The City Attorney drafts or reviews and approves the form of ordinances,resolutions,contracts,and other documents,evidencing official actions of the City of Vista.The City Attorney represents and assists the Successor Agency and Housing Authority to best achieve their fiscal and development objectives.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None
Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
City Attorney 1.00 1.00 1.00 1.00 100 Assistant City Attorney 3.00 3.00 3.00 3.00 3.00 Paralegal 1.00 1.00 1.00 1.00 1.00 Staff Assistant 1.00 1.00 1.00 1.00 1.00 Senior Office Specialist-Confidential 1.00 100 1.00 1.00 1.00

7.00 7.00 7.00 7.00 7.00

FINANCING SOURCES
Charges to other funds 658,629 714,946 714,946 Department revenues 0 0 0
General Fund 1,074,574 1,042,919 1,086,851 $1,733,203 $1,757,865 $1,801,797
OJIZ3IZOZ3 CITY OF VISTA F AL Y -4 al Tij BUDGET I PAPdhe 89 Of 282

CITY ATTORNEY CITY
OF

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 1,136,260 1,304,367 1,491,446 1,504,283 1,536,728 1,583,634 SUBTOTAL 1,136,260 1,304,367 1,491,446 1,504,283 1,536,728 1,583,634

PROFESSIONAL SERVICES
Professional/Consulting Services 4,332 140 9,305 9,305 9,335 3,980 Service Contract 0 39,414 0 0 0 0 SUBTOTAL 4,332 39,554 9,305 9,305 9,335 3,980

OPERATING EXPENSES
Office Supplies 3,091 2,111 5,600 5,600 5,600 5,600 Training/Mileage/Conferences 5,854 6,898 18,105 18,105 22,025 22,500 Training Materials&Publications 11,981 10,829 14,005 14,005 15,335 15,415 Auto Allowance 6,017 6,016 6,000 6,000 0 0 Special Department Expense 32 (29) 0 0 0 0 Professional Memberships 4,465 3,280 4,010 4,010 4,010 4,025 Technology Purchases&Services 19,322 22,251 22,505 37,700 22,985 23,485 Rents&Leases 0 0 0 0 0 0 SUBTOTAL 50,762 51,356 70,225 85,420 69,955 71,025

UTILITIES
Telephone/Wireless 1,083 1,083 1,080 1,080 0 0 SUBTOTAL 1,083 1,083 1,080 1,080 0 0

ALLOCATED COSTS
Facility Rental/Maintenance 43,340 43,978 45,876 45,876 60,053 60,372 Vehicle Maintenance 1,327 581 581 581 0 0 Insurance/Surety 17,081 15,953 16,751 16,751 14,187 14,896 Information Technology 62,813 67,020 69,907 69,907 67,607 67,890 SUBTOTAL 124,561 127,532 133,115 133,115 141,847 143,158 TOTAL $1,316,998 $1.523�,891 $1,705,171 $1,733,203 $1,757,865 $1,801,797 r
O5/Z3IZOZ3 CITY OF VISTA FI AL Y 2a 4� ZRAITI BUDGET I PA ,1,e 90 Of 282 y

CONTRACT

PROGRAM
Category: General Government I Fund Type: General I Fund: 001 General Fund I Org: 0010141

PROGRAM STATEMENT
The Contract Legal Contingencies budget unit provides funding for specialized contract legal services needed for unanticipated matters facing the city.Whenever possible,general fund monies will be replenished from non-general fund sources.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None
Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
There are no positions in this budget unit.

0.00 0.00 0.00 0.00 0.00

FINANCING SOURCES
Charges to other funds 0 0 0
Department revenues 0 0 0
General Fund 277,643 200.000 200.000
$277,643 $200,000 $200,000
055/23/2023 CITY OF VISTA FI cAt YRATaoE
BATING BUDGET I PAPdhe 91 Of 282

CONTRACT

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

PROFESSIONAL SERVICES
Professional/Consulting Services 125,292 82,890 175,000 252,643 175,000 175,000 SUBTOTAL 125,292 82,890 175,000 252,643 175,000 175,000

OPERATING EXPENSES
Contingencies 0 0 25,000 25,000 25,000 25,000 SUBTOTAL 0 0 25,000 25,000 25,000 25,000 TOTAL $125.292 _ $82,890 $200 000 $277,643 $200,000 $200 000 O5I23I2O23 CITY OF VISTA F AL Y 2a aFTINPBUDGET PA 92 Of 282

NON-DEPARTMENTAL

PROGRAM
Category: General Government I Fund Type: General I Fund: 001 General Fund I Org: 0010145

PROGRAM STATEMENT
Activities accounted for in the Non-Departmental budget unit typically have a citywide function that services all budget units.Various citywide functions operate through this budget unit,including the Communications Office,citywide marketing activities,and the Special Event Banner and Sign Program.They provide meaningful information to the public and media via verbal,print,and web content.This budget unit also funds the Grants Analyst,who manages the citywide grant writing process.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• Homeless and housing related program budgets including Encampment Resolution Funding(ERF)program grant and Permanent Local Housing Allocation(PLHA)were moved to a newly established Housing&Homeless Services budget unit in FY 2022/23. • The Marketing Specialist position was reclassified to a Communications Specialist position in FY 2022/23. The allocation for the Communications Specialist position was also reallocted to 100%Non-Departmental;previously budgeted for 25%Non-Departmental and 75%Recreation and Community Services.

MAJOR PROJECTS DURING CURRENT BUDGET PERIOD
City's 60th Anniversary Events
Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Communications Officer 1.00 1.00 1.00 1.00 1.00 Homeless Services Program Manager 1.00
Climate Action Plan Program Administrator 1.00 1.00 1.00 1.00 Management Analyst 1.00 1.00 1.00 1.00 1.00 Communications Specialist 1.00 1.00 1.00 Marketing Specialist 0.25 0.25
Community Improvement Maintenance Worker 2.00 2.00 2.00 2.00 Office Aid 1.00 1.00 1.00 1.00 1.00

3.25 7.25 7.00 7.00 7.00

FINANCING SOURCES
Charges to other funds 408,205 378,886 378,886 Department revenues 0 0 0
General Fund 5,315,932 1,066,078 1,191,842 $5,724,137 $1,444,964 $1,570,728
O5I23�2O23 CITY OF VISTA FI AL YR
AF
T
DGET I PAP46e 93 Of 282

NON-DEPARTMENTAL

CITA' OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 _2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 539,399 2,926,396 414,672 4,113,582 737,778 _ 899,001 SUBTOTAL 539,399 2,926,396 414,672 4.113.582 737,778 899,001

PROFESSIONAL SERVICES
Professional/Consulting Services 62,000 124,893 224,560 332,160 242,524 226,724 Contracts with Other Agencies 0 0 0 0 0 0 Events&Cultural Services 0 0 7,000 7,000 8,000 7,000 SUBTOTAL 62,000 124,893 231,560 339,160 250,524 233,724

OPERATING EXPENSES
Office Supplies 3,681 10,463 10,985 11,296 11,609 11,938 Operating Supplies 0 0 0 0 0 0 Furniture/Equipment<$5,000 0 0 0 2,500 2,500 2,500 Training/Mileage/Conferences 375 800 4,213 4,213 4,335 4,890 Auto Allowance 3,538 3,156 3,528 3,528 0 0 Special Department Expense 1,420,963 475,587 36,008 425,520 41,338 41,338 Professional Memberships 1,385 1,085 1,345 1,085 1,522 1,502 Uniforms&Accessories 0 0 0 6,000 6,000 4,500 Printing/Copying 50 0 1,200 1,200 1,200 1,200 Contingencies 0 0 50,000 24,200 100,000 100,000 SUBTOTAL 1,429,991 491,091 107,279 479,542 168,504 167,868

UTILITIES
Telephone/Wireless 556 614 555 2,055 1,200 1,200 Sewer 342 174 0 177 177 186 SUBTOTAL 898 788 555 2,232 1,377 1,386

ALLOCATED COSTS
Facility Rental/Maintenance 130,276 120,299 124,360 124,360 142,228 146,073 Vehicle Maintenance 9,666 10,329 8,402 8,402 15,906 16,027 Vehicle Replacement 21,466 24,616 19,472 19,472 49,407 26,568 Insurance/Surety 5,905 8,072 8,451 8,451 11,633 12,191 Information Technology 28,935 39,708 41,422 41,422 67,607 67,890 SUBTOTAL 196,248 203,024 202,107 202,107 286,781 268,749 CAPITAL OUTLAY 135,043 239,844 0 587,515 0 0 TOTAL $2,363,579 $3,986,035 $956,173 $5,724,137 $1,444,964 $1,570�728 c
05/23/2023 CITY OF VISTA FI AL YR
4A
FT13�FG BU.DGET I PAPd6e 94 Of 282

ECONOMIC DEVELOPMENT

PROGRAM
Category: Economic Development I Fund Type: General I Fund: 001 General Fund I Org: 0010370

PROGRAM STATEMENT
The Economic Development budget unit is responsible for promoting business opportunities within the City of Vista. Department staff creates and implements support services and programs designed to strengthen the city's financial base,and acts as the liaison to the business community in resolving issues that may arise from City programs,policies,and practices. Economic Development focuses on four core areas:
retention,attraction,talent attraction/development,and business assistance/creation/expansion.

Economic Development works closely with the City Manager and other City departments in an effort to present a unified,streamlined approach to managing development and business issues. The department coordinates many of its programs in conjunction with various organizations including the Central Vista Business Improvement District(CVBID),the Vista Chamber of Commerce(Chamber),the San Diego Regional Economic Development Corporation(Regional EDC),the San Diego North Economic Development Council(SDNEDC), Innovate78,the State of California,and several other outside agencies. On an ongoing basis,the department implements the Vista CARES(Communicate,Assist, Retain,Expand and Support)program,including business and property owner outreach and Vista CARES Business Walks.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None
Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Economic Development 1.00 1.00 1.00 1.00 1.00 Economic Development Specialist 1.00 1.00 1.00 1.00 1.00

2.00 2.00 2.00 2.00 2.00

FINANCING SOURCES
Charges to other funds 0 0 0
Department revenues 48,500 48,500 48,500 General Fund 718,498 621,760 640,945
$766,998 $670,260 $689,445
05/23/2023 CITY OF VISTA F AL Y 24 41 �ftATIJ BUDGET I PARd & 95 Of 282

ECONOMIC DEVELOPMENT

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 333,175 348,143 396,351 372,758 408,540 427,801 SUBTOTAL 333,175 348,143 396,351 372,758 408,540 427,801

PROFESSIONAL SERVICES
Professional/Consulting Services 68,500 36,056 50,000 31,880 41,000 50,200 SUBTOTAL 68,500 36,056 50,000 31,880 41,000 50,200

OPERATING EXPENSES
Office Supplies 450 469 870 870 810 810 Training/Mileage/Conferences 824 6,250 8,236 8,236 11,092 11,092 Auto Allowance 4,814 3,652 4,800 4,800 0 0 Special Department Expense 39,320 61,539 96,200 225,844 78,000 78,000 State&Local Associations 3,000 11,629 6,500 26,500 25,000 25,000 Professional Memberships 1,703 1,648 1,740 1,740 2,540 2,540 Technology Purchases&Services 4,411 5,226 15,190 56,833 64,809 54,947 Advertising 1,091 0 1,000 1.000 1,000 1,000 SUBTOTAL 55,614 90,413 134,536 325,823 183,251 173,389

UTILITIES
Telephone/Wireless 722 486 720 720 0 0 SUBTOTAL 722 486 720 720 0 0

ALLOCATED COSTS
Facility Rental/Maintenance 11,220 11,063 11,486 11,486 13,484 13,755 Insurance/Surety 4,160 4,569 4,797 4,797 4,669 4,903 Information Technology 17,772 18,812 19,534 19,534 19,316 19,397 SUBTOTAL 33,152 34,444 35,817 35,817 37,469 38,055 CAPITAL OUTLAY 3,395 0 0 0 0 0 TOTAL $494,558 $509,543 $617,424 $766,998 $670,260 $689,445 OSIZ3IZO23 CITY OF VISTA FI AL Y 2a 4! RATIN6 BUDGET I PA I 96 Of 282

CITY OF VISTA
0000

CITY OF VISTA
A L I F 0 R N I A
05/23/2023 CITY OF VISTA FI[)RAFT DGET I PA"6e 97 Of 282

PUBLIC SAFETY
{
1 •rw
1'11 ,t
Fiscal Years 202 /2 and �.,
3 � 202 /2 4 5
3".

V
OF VISTA F AL Y ¢ 4 ATI BUDGET�PAPdoe 9l%Qif9-TA ��JJ C A l 1 i 0 R N 1 A

PUBLIC

OVERVIEW

CATEGORY DESCRIPTION
The Public Safety category includes law enforcement,fire suppression,emergency medical services,disaster preparedness,and school safety services. Public Safety services represent the largest expenditure category,by percentage and in total dollars,of the City's General Fund.

Law Enforcement services include all of the police programs for the city,such as police patrol,vice/narcotics,and juvenile diversion programs.

The City contracts with the San Diego County Sheriff's Department for these services. Fire Department services include fire emergency operations,emergency medical services,fire prevention,and emergency/disaster preparedness. These services are provided by City employees specially hired and trained for these operations. School Safety services provide crossing guards at five busy school intersections and crosswalks.

FISCAL YEARS 2023/24 AND 2024/25 GOALS
During the current budget period focus areas for Public Safety will include:
• Pursue new grant opportunities throughout the two-year period and manage the awarded grants by ensuring full compliance with grant requirements.
■ Conduct a comprehensive fee for service survey as part of a citywide fee survey. • Gather Fire Department CRA/standards of cover statistical data to support reaccreditation through CPSE. • Implement comprehensive annual firefighter health and fitness assessment program. ■ Implement advanced best practices and officer incident training programs for all Fire Department Chief Officers. • Implement electronic fire inspection program to increase efficiency and productivity. • Increase fire life and safety inspections throughout the city to create a three-year cycle for all business inspections. • Develop a community outreach and fire safety public education program. • Implement comprehensive fire station long-term maintenance plan for station and apparatus equipment. • Seek grant opportunities to augment staffing on the ladder truck to four personnel. • Establish an Emergency Medical Technician(EMT)program and add additional ambulance transport capabilities to reduce fatigue and increase reliability.
• Conduct one mock disaster preparedness tabletop exercise and two mock disaster preparedness exercise simulations per year. • Increase the frequency of meetings with local community groups and neighborhoods through regularly scheduled Neighborhood Watch meetings.
• Continue with community outreach and engagement through Coffee with the Community events. • Continue to offer active-shooter training to businesses. • Increase Bicycle Patrols and foot patrols in the downtown area and other locations. • Conduct Threat Assessments for all schools K-12.
• Increase participation in the Jr,Deputy and Explorer and You Are Not Alone(YANA)programs. • Increase the number of Crime Prevention through Environmental Design(CPTED)assessments • Recruit additional Senior Volunteers to support programs. 05/23/2023 CITY OF VISTA F AL Y 2a al ATi BUDGET I PARdhe 99 Of 282

BUDGETLIC SAFETY CITY OF VISTA
•
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Law Enforcement 25,512,862 26,588,733 28,558,847 28,340,259 28,345,771 29,187,722 School Safety Program 21,390 23,986 25,744 25,744 25,744 25,744 Fire Administration 1,316,930 1,345,703 1,400,673 1,577,944 1,666,476 1,824,929 Fire Training 293,995 349,953 338,391 380,588 520,691 493,102 Fire Maintenance 1,769,702 1,877,566 3,144,470 3,615,313 2,198,024 2,257,321 Fire Suppression 14,835,431 14,832,328 15,602,939 20,975,728 17,582,614 17,191,625 Fire Prevention 596,645 709,338 907,098 1,073,880 1,070,234 1,107,141 Emergency Medical Services 6,245,904 7,061,853 6,978,225 7,256,013 11,366,325 11,775,911 Disaster Preparedness 313,740 212,606 168,202 450,834 166,830 169,845 TOTAL $50,906,598 $53,002,066 $57,124,589 $63,696,303 $62,942,709 $64,033,340 Staffing 19,339,139 20,763,452 20,945,575 21,595,075 25,137,527 26,832,027 Professional Services 26,585,633 27,674,111 29,647,454 29,266,522 29,773,066 30,706,711 Operating Expenses 1,275,338 1,316,742 1,353,136 2,005,971 2,517,561 2,546,090 Utilities 219,224 247,824 283,113 287,433 311,140 333,564 Allocated Costs 2,273,985 2,336,393 3,682,141 3,715,003 2,853,451 2,894,350 Debt Service/Depreciation 0 0 0 0 0 0
Capital Outlay 1,213,279 663,542 1,213,170 6,826,298 2,349,964 720,598 TOTAL $50,906,598 $53,002,066 $57,124,589 $63,696,303 $62,942,709 $64,033,340 PUBLIC SAFETY HISTORICAL COMPARISON PERCENTAGE OF 2023/24

GENERAL FUND EXPENDITURES
(EXCLUDING TRANSFERS)
$70,000,000
Community
$60,000,000 — Services
$50,000,000 Capital Outlay Public Works 8.40/0 ®Debt Service/Depreciation 4.6/o
$40,000,000 GAllocated Costs
0 Utilities Community
$30,000,000 00perating Expenses Development $20,000,000 RProfessional Services 11 2% ®Staffing
$10,000,000 Pubfic Safety
fi5.0°Io
$0 General�
2020?21 2021122 2022123 2022123 2023124�2024125 Government Actual Actual Budget Budget Budget Budget 10.8% 05/23/2023 CITY OF VISTA FI CAL Y 2a a! ATIDGET I PPP 146 100 Of 282

PUBLIC
BUDGET SUMMARY FY 2023/24
The Vista Fire Department is a full service fire department providing services ranging from fire prevention and suppression to emergency medical services,to technical rescue and hazardous materials mitigation. Police services are provided through a contract with the San Diego Sheriff's Department and include general patrol,investigations,narcotics and gang investigations,crime prevention,juvenile intervention, community policing,and administrative services. Public Safety services are the largest cost item to the City.

Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2023/24 Law Enforcement
0010200 114,799 27,933,206 235,564 4,047 58,155 0 28,345,771 School Safety
0010225 0 20,744 5,000 0 0 0 25,744 Fire Administration
0010250 1,376,040 125,931 11,951 2,898 149,656 0 1,666,476 Fire Training
0010251 327,781 106,047 73,730 966 12,167 0 520,691 Fire Maintenance
0010252 0 96,150 546,220 248,251 1,307,403 0 2,198,024 Fire Suppression
0010260 14,891,283 514,677 194,976 19,598 662,080 1,300,000 17,582,614 Fire Prevention
0010270 876,266 46,077 29,840 5,826 112,225 0 1,070,234 Emergency Medical Services
0010280 7,406,450 930,234 1,410,204 29,554 539,919 1,049,964 11,366,325 Disaster Preparedness
0010290 144,908 0 10,076 0 11,846 0 166,830 TOTAL $25,137,527 $29,773,066 $2,517,561 $311,140 $2,853,451 $2,349,964 $62,942,709 05/23/2023 CITY OF VISTA FI AL Y 24 41 TI BUDGET I FPC.F 6 101 Of 282

BUDGET
Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2024/25 Law Enforcement
0010200 116,859 28,770,570 233,754 4,249 62,290 0 29,187,722 School Safety
0010225 0 20,744 5,000 0 0 0 25,744 Fire Administration
0010250 1,428,309 150,262 12,006 2,898 151,204 80,250 1,824,929 Fire Training
0010251 298,220 106,952 74,630 966 12,334 0 493,102 Fire Maintenance
0010252 0 96,255 566,383 270,473 1,324,210 0 2,257,321 Fire Suppression
0010260 15,770,835 534,219 197,021 19,598 669,952 0 17,191,625 Fire Prevention
0010270 910,812 46,241 30,825 5,826 113,437 0 1,107,141 Emergency Medical Services
0010280 8,159,392 981,468 1,416,222 29,554 548,927 640,348 11,775,911 Disaster Preparedness
0010290 147,600 0 10,249 0 11,996 0 169,845 TOTAL $26,832,027 $30,706,711 $2,546,090 $333,564 $2,894,350 $720,598 $64,033,340 O5�Z3�ZOZ3 CITY OF VISTA FIaRAF
ATI BUDGET I P PWL1 102 Of 282

LAW ENFORCEMENT

PROGRAM
Category: Public Safety I Fund Type: General I Fund: 001 General Fund I Org: 0010200

PROGRAM STATEMENT
The Law Enforcement function of the City provides police services to the community through intelligence-led policing,proactive patrol activities, community-oriented policing techniques,crime investigation,traffic control and accident investigations,crime prevention,illegal drug and gang details,tobacco licensing compliance,and community education programs through a contract with the San Diego County Sheriffs Department.

This budget unit also works with persons wishing to establish or modify Alcoholic Beverage Control(ABC)or live entertainment licenses within their businesses to ensure that community safety standards are addressed.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• A contractual cost increase has been included in the budget reflecting a 1%increase in FY 2023/24 and 3.5%in FY 2024/25.

Two School Resource Officers were reinstated in FY 2022/23,Vista Unified School District pays 60%of the costs.

A Motor Deputy position was added to contract services in FY 2023/24.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Management Analyst 0.80 0.80 0.80 0.80 0.80

0.80 0.80 0.80 0.80 0.80

FINANCING SOURCES
Department revenues 1,406,067 1,477,076 1,491,107 Use of reserves 0 0 0
General Fund 26,934,192 26,868,695 27,696,615 $28,340,259 $28,345,771 $29,187,722
05/23/2023 CITY OF VISTA FI AR Y 24 41 Tk BUDGET I r��j 103 Of 282

LAW ENFORCEMENT CITYOF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 106,1119 60,420 106,117 106,824 114,799 116,859 SUBTOTAL 106,119 60,420 106,117 106,824 114,799 116,859

PROFESSIONAL SERVICES
Contracts with Other Agencies 25,208,211 26,337,416 28,168,696 27,458,125 27,931,538 28,768,902 Events&Cultural Services 0 0 1,668 1,668 1,668 1,668 Service Contract 0 0 0 180,000 0 0 SUBTOTAL 25,208,211 26,337,416 28,170,364 27,639,793 27,933,206 28,770,570

OPERATING EXPENSES
Training/Mileage/Conferences 25 95 2,434 2,434 1,445 1,630 Special Department Expense 12 1,147 7,010 301,863 11,550 9,550 State&Local Associations 78,987 78,499 80,850 83,006 149,911 149,911 Professional Memberships 0 90 90 90 90 95 Uniforms&Accessories 0 0 2,800 2,800 2,800 2,800 Equipment Maintenance/Services 59,508 56,088 69,768 83,448 69,768 69,768 SUBTOTAL 138,532 135,919 162,952 473,641 235,564 233,754

UTILITIES
Sewer 2,381 3,057 3,118 3,704 4,047 4,249 SUBTOTAL 2,381 3,057 3,118 3,704 4,047 4,249

ALLOCATED COSTS
Facility Rental/Maintenance 44,370 42,995 44,378 44,378 47,572 51,532 Equipment Replacement 0 0 62,577 62,577 0 0 Insurance/Surety 5,398 2,492 2,617 2,617 2,856 2,999 Information Technology 7,851 6,435 6,724 6,724 7,727 7,759 SUBTOTAL 57,619 51,922 116,296 116,296 58,155 62,290 TOTAL f $25,512,862 $26,588,733 $28,558,847 $28,340 259_ $z8 345,771 $29,187,722 05/23/2023 CITY OF VISTA FIIaRA1J��hATIJ BUDGET I L% 104 of 28

SCHOOL ` PROGRAM

PROGRAM
Category: Public Safety I Fund Type: General I Fund: 001 General Fund I Org: 0010225

PROGRAM STATEMENT
The School Safety Program allocates funding to share costs of the adult crossing guards with the Vista Unified School District.In addition,the Sheriffs Department administers student safety patrols to work on collector and residential streets at elementary schools.This program provides safety clothing and equipment as well as incentives for participating students.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
There are no positions in this budget unit.

0.00 0.00 0.00 0.00 0.00

FINANCING SOURCES
Department revenues 0 0 0
Use of reserves 0 0 0
General Fund 25,744 25,744 25,744
$25,744 $25,744 $25,744
055/23/2023 CITY OF VISTA Ei AL Y 24 al Ti BUDGET I Pub 105 Of 282

SCHOOLPROGRAM"

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

PROFESSIONAL SERVICES
Contracts with Other Agencies 20,744 20,744 20,744 20,744 20,744 20,744 SUBTOTAL 20,744 20,744 20,744 20,744 20,744 20,744

OPERATING EXPENSES
Furniture/Equipment<$5,000 93 388 500 500 500 500 Training/Mileage/Conferences 0 2,854 4,000 4,000 4,000 4,000 Uniforms&Accessories 553 0 500 500 500 500 SUBTOTAL 646 3,242 5,000 5,000 5,000 5,000 TOTAL $21,390 $23,986 $25,744 $25,744 $25,744 $25,744 05/23/2023 CITY OF VISTA FD24AFAT
U
DGET I P b 106 Of 282

ADMINISTRATIONFIRE

PROGRAM
Category: Public Safety I Fund Type: General I Fund: 001 General Fund I Org: 0010250

PROGRAM STATEMENT
The Fire Administration Division provides the overall management,budgeting,planning,directing,and team building for the Vista Fire Department.Fire Administration sets and reviews department policy and provides administrative support to all Fire divisions.The division also oversees and administers the agreement with the Vista Fire Protection District and provides fire and emergency medical services support to the District Board.The budget unit pursues new grant opportunities throughout the fiscal year and manages grants awarded by ensuring full compliance with grant requirements.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• Budget for FY 23/24 includes service contract increases for fee survey consultant services and fire statistics consulting services.Additional increases in 2024/25 include funds for Community Risk Assessment(CRA)standards of of cover support services. • The Capital Outlay account in FY 2024/25 includes funds to replace the Fire Chief vehicle.

MAJOR PROJECTS IN CURRENT BUDGET PERIOD
• Conduct a comprehensive fee for service survey as part of a citywide fee survey. • Re-accreditation through Center for Public Safety Excellence(CPSE) • Fire Station 3 Renovation
Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Fire Chief 1.00 1.00 1.00 1.00 1.00 Deputy Fire Chief 200 2.00 2.00 2.00 2.00 Management Analyst 100 1.00 1.00 1.00 1.00 Senior Office Specialist 2.00 2.00 2.00 2.00 2.00

6.00 6.00 6.00 6.00 6.00

FINANCING SOURCES
Department revenues 369,527 471,911 492,520 Use of reserves 0 0 0
General Fund 1,208,417 1,194,565 1,332,409 $1,577,944 $1,666,476 $1,824,929
05/23/2023 CITY OF VISTA FI GAL Y 24A ATI 6UDGET I PPW6 107 Of 282

FIRE ADMINISTRATIONCITY OF

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 1,168,587 1,178,878 1,223,067 1,374,927 1,376,040 1,428,309 SUBTOTAL 1,168,587 1,178,878 1,223,067 1,374,927 1,376,040 1,428,309

PROFESSIONAL SERVICES
Contracts with Other Agencies 7,056 9,862 10,358 10,883 37,215 39,076 Special Studies 0 0 0 0 0 0 Events&Cultural Services 0 0 60 60 60 60 Service Contract 14,010 15,990 18,464 32,500 88,656 111,126 SUBTOTAL 21,066 25,852 28,882 43,443 125,931 150,262

OPERATING EXPENSES
Office Supplies 3,247 4,950 5,015 5,015 5,376 5,329 Training Materials&Publications 0 0 90 90 0 0 Special Department Expense 1,782 1,895 1,910 10,440 2,055 2,152 State&Local Associations 750 1,200 1,250 1,250 1,250 1,250 Professional Memberships 0 235 750 820 820 825 Uniforms&Accessories 1,316 0 0 2,250 2,250 2,250 Equipment Maintenance/Services 0 44 200 200 200 200 SUBTOTAL 7,096 8,324 9,215 20,065 11,951 12,006

UTILITIES
Telephone/Wireless 2,839 3,131 4,338 4,338 2,898 2,898 SUBTOTAL 2,839 3,131 4,338 4,338 2,898 2,898

ALLOCATED COSTS
Facility Rental/Maintenance 52,949 53,728 56,047 56,047 73,367 73,756 Insurance/Surety 11,674 23,153 24,310 24,310 18,340 19,257 Information Technology 50,484 52,637 54,814 54,814 57,949 58,191 SUBTOTAL 115,107 129,518 135,171 135,171 149,656 151,204 CAPITAL OUTLAY 2,235 0 0 0 0 80,250 TOTAL $1,316,930 $1,345,703 $14006, 73 _ $1,577,944 $1` 8�24L92_9 05/23/2023 CITY OF VISTA Fr 1aR24
AFTTB1
DGET I P�9& 108 Of 282

PROGRAMFIRE TRAINING
Category: Public Safety I Fund Type: General I Fund: 001 General Fund I Org: 0010251

PROGRAM STATEMENT
The Training Division of the Fire Department coordinates all aspects of department training.This ranges from the coordination and delivery of new-hire academies,to developing innovative ways to train on ever-changing technical and manipulative subjects.A key aspect of the Training Division is keeping the department current with the local,state,and federally mandated training requirements.To meet these mandated training requirements and keep skills honed,companies are expected to train a minimum of two hours each shift.The Training Division also helps maintain and improve skill and knowledge levels,and prepare employees for promotional advancement.Staff training opportunities are provided using a variety of methods,including command and control simulation exercises and fire training facility(manipulative training)at both the San Marcos and Carlsbad facilities.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
The professional services category includes increases to the wellness program to implement a comprehensive annual firefighter health and fitness assessment program.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Fire Battalion Chief 1.00 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00 1.00

FINANCING SOURCES
Department revenues 76,380 98,277 102,528 Use of reserves 0 0 0
General Fund 304,208 422,414 390,574
$380,588 $520,691 $493,102
05I23/2023CITY OF VISTA FI AL Y RRAF
TIN BUDGET P, db 109 Of 282

FIRE TRAINING CITYOF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 194,678 244,148 231,394 244,081 327,781 298,220 SUBTOTAL 194,678 244,148 231,394 244,081 327,781 298,220

PROFESSIONAL SERVICES
Professional/Consulting Services 0 0 0 18,471 83,009 83,009 Contracts with Other Agencies 35,052 32.356 34,944 22,964 23,038 23,943 SUBTOTAL 35,052 32,356 �34,944 41,435 106,047 106,952

OPERATING EXPENSES
Training/Mileage/Conferences 43,788 49,673 50,000 54,119 58,000 58,000 Training Materials&Publications 7,797 10,350 7,850 11,500 13,100 14,000 Professional Memberships 100 100 130 130 380 380 Technology Purchases&Services 1,500 1,500 1,500 3,000 1,500 1,500 Uniforms&Accessories 0 0 0 750 750 750 SUBTOTAL 53,185 61,623 59,480 69,499 73,730 74,630

UTILITIES
TelephoneMireless 906 1,170 1,446 1,446 966 966 SUBTOTAL 906 1,170 1,446 1,446 966 966

ALLOCATED COSTS
Insurance/Surety 1,940 2,155 2,263 2,263 2,509 2,635 Information Technology 8,291 8,502 8,864 21,864 9,658 9,699 SUBTOTAL 10,231 10,657 11,127 24,127 12,167 12,334 CAPITAL OUTLAY (58) 0 0 0 0 0 TOTAL $293,995_ $349,953 $338,391 $380,588 $520691 $493,102 05/23I2023CITY OF VISTA FI AL Y R RAA12C
ATtN BUGET I PPIA& 1 1 O Of 282

PROGRAMFIRE MAINTENANCE CFFY OF VIS'I'A
Category: Public Safety I Fund Type: General I Fund: 001 General Fund I Org: 0010252

PROGRAM STATEMENT
The Fire Maintenance Division is responsible for maintaining fire stations,grounds,and all apparatus and equipment. Included in this budget unit are funds for routine preventative maintenance,general repairs,and replacement of various small items,including emergency equipment.

The budget unit also includes the expense of utilities and fuel for Fire Department vehicles,Most repairs and preventative maintenance to buildings and equipment is completed through maintenance contracts with local vendors and city facilities maintenance staff.Vehicle maintenance is performed by the city's Fleet Maintenance Division and charged to this budget unit.Annual inspections of all fire stations and apparatus are conducted to develop long-term program goals for maintenance and to ensure compliance with Cal/OSHA.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• Increases in fuel and vehicle maintenance reflect anticipated need with the addition of two ambulances to the Emergency Services fleet. • The budget for Vehicle Replacement in the Allocated Costs section of the budget has been moved to the transfer out to reserves section of the budget. Funds are set aside annually in the General Fund for the future purchase of Fire equipment and vehicles. When the vehicles are replaced the actual cost of the replacement vehicle is budgeted in the corresponding budget unit. • The technology purchases and services category includes increases to maintain operational iPad units required in all Fire vehicles.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
There are no positions in this budget unit.

0.00 0.00 0.00 0.00 0.00

FINANCING SOURCES
Department revenues 504,297 597,809 614,227 Use of reserves 0 0 0
General Fund 3,111,016 1,600,215 1,643,094 $3,615,313 $2,198,024 $2,257,321
05/23/2023CITY OF VISTA FI DRR4AFTGET I PfjllAdb 1 1 1 Of 282

R MAINTENANCE

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 _ 2021/22 2022/23 2022/23 2023/24 2024/25

PROFESSIONAL SERVICES
Contracts with Other Agencies 2,352 1,904 2,000 2,000 2,100 2,205 Service Contract 68,928 72,293 84,400 100.995 94,050 94,050 SUBTOTAL 71,280 74,197 86,400 102,995 96,150 96,255

OPERATING EXPENSES
Operating Supplies 29,908 22,279 22,000 30,483 31,500 33,075 Fuel 135,290 224,413 190,000 236,391 275,000 290,000 Furniture/Equipment<$5,000 38,092 14,468 17,818 35,965 23,700 24,400 Special Department Expense 7,885 7,487 7,487 8,866 10,507 11,368 Technology Purchases&Services 0 0 0 0 22,000 22,000 Equipment Maintenance/Services 95,883 95,341 107,341 149,182 129,719 130,590 Land&Building Maintenance 22,285 45,835 51,229 66,229 53,794 54,950 SUBTOTAL 329,343 409,822 395,875 527,116 546,220 566,383

UTILITIES
Electricity/Natural Gas 138,178 155,042 180,862 180,862 198,949 218,844 Telephone/Wireless 151 528 480 480 480 480 Water 27,134 27,278 31,979 31,979 31,979 33,577 Sewer 12,358 14,484 15,192 13,837 14,593 15,322 Cable 2,213 0 2,250 2,250 2,250 2,250 SUBTOTAL 180,034 197,332 230,763 229,408 248,251 2707473

ALLOCATED COSTS
Facility Rental/Maintenance 329,478 328,773 336,462 336,462 351,564 362,067 Vehicle Maintenance 854,213 867,441 884,414 898,776 955,839 962,143 Vehicle Replacement 5,354 0 1,173,133 1,173,133 0 0 Equipment Replacement 0 0 37,423 37,423 0 0 SUBTOTAL 1,189,045 1,196,214 2,431,432 2,445,794 1,307,403 1,324,210 CAPITAL OUTLAY 0 0 0 310,000 0 0 TOTAL $1,769,702 $1,877,566 $3,144,470 $3,615,313 $2,198,024 $2,257,321 05/23/2023CITY OF VISTA FI D
R RAFT
EGET I PfI150 1 1 2 Of 282

SUPPRESSIONFIRE

PROGRAM
Category: Public Safety I Fund Type: General I Fund: 001 General Fund I Org: 0010260

PROGRAM STATEMENT
The Fire Suppression Division provides emergency response for the protection of life and property from the effects of fire,hazardous materials, and natural disasters.Service is provided to the City of Vista and to the unincorporated areas of the Vista Fire Protection District through an agreement for fire protection services.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
The Capital Outlay account in FY 2023/24 includes funds to replace a breathing apparatus system ■ The Uniforms and Accessories category includes cost increases in PPE and additional funds for new-hires.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022123 2023/24 2024/25

POSITION SUMMARY
Fire Battalion Chief 3.00 3.00 3.00 3.00 3.00 Fire Captain 16.00 15.00 15.00 15.00 15.00 Fire Captain-Prop L 3.00 3.00 3.00 3.00 3.00 Fire Engineer 15.00 15.00 15.00 15.00 15.00 Fire Engineer-Prop.L 3.00 3.00 3.00 3.00 3.00 Firefighter/Paramedic A,B,C 15,00 15.00 15.00 15.00 15.00 Firefighter/Paramedic A,B,C-Prop. L 3.00 3.00 300 3.00 3.00

58.00 57.00 57.00 57.00 57.00

FINANCING SOURCES
Department revenues 2,411,693 2,681,870 2,696,298 Use of reserves 5,968,493 1,300,000 80,250 General Fund 12,595,542 13,600,744 14,415,077 $20,975,728 $17,582,614 $17,191,625
05/23/2023'ry OF VISTA FI ALY R 4A 12 ATIlJ BUDGET I P,tdb 1 1 3 Of 282

SUPPRESSIONFIRE

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 12,455,434 13,504,530 13,246,280 13,572,286 14,891,283 15,770,835 SUBTOTAL 12,455,434 13,504,530 13,246,280 13,572,286 14,891,283 15,770,835

PROFESSIONAL SERVICES
Professional/Consulting Services 3,646 3,500 1,900 0 0 0 Contracts with Other Agencies 454,905 378,014 470,038 474,500 508,848 528,390 Service Contract 3,025 3,210 3,210 5,829 5,829 5,829 SUBTOTAL 461,576 384,724 475,148 480,329 514,677 534,219

OPERATING EXPENSES
Office Supplies 340 230 600 600 600 600 Operating Supplies 9,073 12,409 9,400 13,700 13,650 14,695 Fuel 3,442 1,514 0 0 0 0 Furniture/Equipment<$5,000 25,564 30,148 28,400 35,890 33,400 34,400 Training/Mileage/Conferences 6,910 916 0 0 0 0 Special Department Expense 228 18,300 29,550 29,550 15,150 15,150 Technology Purchases&Services 4,090 898 2,520 1,438 3,000 3,000 Uniforms&Accessories 78,984 156,575 89,426 200,442 125,176 125,176 Rents&Leases 1,798 0 0 0 0 0 Printing/Copying 2,359 881 4,000 4,000 4,000 4,000 SUBTOTAL 132,789 221,871 163,896 285,621 194,976 �197,021

UTILITIES
Telephone/Wireless 12,765 18,653 22,488 23,798 19,598 19,598 SUBTOTAL 12,765 18,653 22,488 23,798 19,598 19.598

ALLOCATED COSTS
Insurance/Surety 97,543 101,272 106,335 106,335 111,556 117,134 Information Technology 465,020 486,770 507,592 507,592 550,524 552,818 SUBTOTAL 562,563 588,042 613,927 613,927 662,080 669,952 CAPITAL OUTLAY 1,210,305 114,510 1,081,200 5,999,768 1,300,000 0 TOTAL $14,835,431 $14,832,328 $15,602,939 $20 975 728 $17 582 614 $17__,191 625 05/23I2023CITY OF VISTA FID
RRA
ATiN BUDGET I P, 0 114 Of 282

. PREVENTION

PROGRAM
Category: Public Safety I Fund Type: General I Fund: 001 General Fund I Org: 0010270

PROGRAM STATEMENT
The Fire Prevention Division exists to promote,foster,and develop ways and means to protect the public from the harmful effects of fire, hazardous materials,and other hazards to health or life safety.The division strives to increase and protect the safety,economic viability,and quality of life in the community through proactive engineering,inspection,code enforcement,hazard abatement,fire investigation,and public education programs.Annually,Fire Prevention staff and engine company staff conduct mandated school inspections and high priority occupancy inspections.Additionally,all building plans are reviewed to ensure compliance with fire codes and regulations throughout the year

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Position changes in FY 2023/24 include the reclassification of the Assistant Fire Marshall position to a Fire Marshall position.Two Fire Inspector positions were added to the budget to conduct mandated school inspections and high-priority occupancy inspections.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Fire Marshall 1.00 1.00
Assistant Fire Marshal 100 1.00 1.00
Fire Inspector 2.00 3.00 4.00 4.00 4.00

3.00 4.00 5.00 5.00 5.00

FINANCING SOURCES
Department revenues 268,155 301,308 305,898 Use of reserves 240,196 0 0
General Fund 565,529 768,926 801,243
$1,073,880 $1,070,234 $1,107,141
�f
� ;
O5I23I2023CITY OF VISTA FI AI_Y R RAF
TIN¢BUDGET I P, db 1 1 5 Of 282

FIRE PREVENTION CITY
OF

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 462,135 568,226 657,994 670,639 876,266 910,812 SUBTOTAL 462.135 568,226 657,994 670,639 876,266 910,812

PROFESSIONAL SERVICES
Professional/Consulting Services 0 0 0 0 0 0 Events&Cultural Services 0 1,581 2,800 2,800 2,800 2,800 Service Contract 34,830 29,556 8,027 34,577 43,277 43,441 SUBTOTAL 34,830 31,137 10,827 37,377 46,077 46,241

OPERATING EXPENSES
Office Supplies 10,192 5,947 3,060 3,060 6,740 7,040 Operating Supplies 119 865 225 225 450 473 Furniture/Equipment<$5,000 228 879 200 200 200 200 Training Materials&Publications 297 2,779 3,825 3,825 4,055 4,055 State&Local Associations 585 375 685 685 965 965 Professional Memberships 525 0 0 0 0 0 Technology Purchases&Services 0 12,000 7,000 10,000 13,230 13,892 Uniforms&Accessories 0 0 1,500 13,000 3,750 3,750 Equipment Maintenance/Services 0 77 250 250 250 250 Advertising 0 0 400 0 0 0 Printing/Copying 0 0 200 200 200 200 SUBTOTAL 11,946 22,922 17,345 31,445 29,840 30,825

UTILITIES
Telephone/Wireless 3,516 3,890 4,134 3,894 5,826 5,826 SUBTOTAL 3,516 3,890 4,134 3,894 5,826 5,826

ALLOCATED COSTS
Facility Rental/Maintenance 35,299 35,819 37,365 37,365 48,912 49,171 Insurance/Surety 21,050 17,963 18,861 18,861 15,022 15,773 Information Technology 27,869 29,005 28,602 34,102 48,291 48,493 SUBTOTAL 84,218 82,787 84,828 90,328 112,225 113,437 CAPITAL OUTLAY 0 376 131,970 240,197 0 0 TOTAL $596,645 $709,338 $907,098 $1,073,880 $1,070,234 $1,1071� 05I23I2023CITY OF VISTA FI AL Y R 4 A 2 ATIN BUDGET I P f�66 3 1 1 6 Of 282

PROGRAMEMERGENCY MEDICAL SERVICES MTA 00
Category: Public Safety I Fund Type: General I Fund: 001 General Fund I Org: 0010280

PROGRAM STATEMENT
The Emergency Medical Services(EMS)Division provides basic and advanced life support to the residents of Vista and the unincorporated areas within the Vista Fire Protection District.EMS operates under the authority of San Diego County EMS,and California State EMS. Field stabilization of either the trauma or medical patient is followed by a fire ambulance transport to an appropriate hospital emergency room.This budget unit is partially supported by revenue generated by ambulance transportation fees

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• Addition of two Basic Life Support(BLS)ambulances,increasing the total number of ambulances to six. Position changes include the addition of 12 Emergency Medical Technicians(EMTs)positions;6 positions are effective 7/1/2023 and 6 positions are effective 1/1/2023.

Additional positions include a Division Chief and an Administrative Captain to support the new EMT program. Other category increases include Operating Supplies,Uniforms&Accessories,and Allocated Costs to support the additional ambulances. • The Capital Outlay account in FY 2023/24 includes funds to rechassis two ambulances and purchase a new ambulance. • The Capital Outlay account in FY 2024/25 includes funds to replace two ambulances, • The Special Department Expense category includes funds for the annual contribution of$1,022,186 to the Public Provider Ground Emergency Medical Transportation(PP-GEMT)program established by Assembly Bill 1705. Through participation in the program,the City will receive supplemental reimbursement through an add-on payment for Medi-Cal transports;revenue from participation in the program is estimated to be over$2 million annually.

MAJOR PROJECTS IN CURRENT BUDGET PERIOD
■ Oversee replacement of all AED units located in City buildings and in Fire Department vehicles. • Refurbish two reserve ambulances.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Division Chief 1.00 1.00
Administrative Captain 1.00 1.00
Emergency Service Officer 1.00 1.00 1.00 1.00 1.00 Firefighter/Paramedic A,B,C 24.00 24.00 24.00 24.00 24.00 Emergency Medical Technician A,B,C 12.00 12.00

25.00 25.00 25.00 39.00 39.00

FINANCING SOURCES
Department revenues 4,034,641 5,652,726 6,012,081 Use of reserves 0 729,790 640,348
General Fund 3,221,372 4,983,809 5,123,482 $7,256,013 $11,366,325 $11,775,911
ram...- -:
05/23/2023CITY OF VISTA FI AL Y RRAF
ATrN BUDGET P 117 Of 282

EMERGENCY MEDICAL SERVICES CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 4,822,997 5,100,071 5,339,128 5,475,634 7,406,450 8,159,392 SUBTOTAL 4,822,997 5,100,071 5,339,128 5,475,634 7,406,450 8,159,392

PROFESSIONAL SERVICES
Contracts with Other Agencies 538,769 562,337 591,247 631,695 640,466 672,488 Service Contract 193,971 199,025 228,898 257,611 289,768 308,980 SUBTOTAL 732,740 761,362 820,145 889,306 930,234 981,468

OPERATING EXPENSES
Office Supplies 1,549 1,407 1,750 1,570 1,750 1,750 Operating Supplies 199,801 211,478 242,526 250,000 316,280 333,663 Furniture/Equipment<$5,000 5,673 22 4,700 12,178 3,605 3,713 Training/Mileage/Conferences 900 0 1,000 1,000 1,030 1,061 Training Materials&Publications 3,207 2,571 4,250 4,250 4,378 4,509 Special Department Expense 196,445 206,978 252,825 252,825 1,034,366 1,034,731 Professional Memberships 260 50 270 270 265 265 Technology Purchases&Services 14,880 15,955 14,880 17,460 16,280 16,280 Uniforms&Accessories 0 0 0 5,750 23,750 11,750 Equipment Maintenance/Services 12,903 2,736 8,000 8,000 8,000 8,000 Printing/Copying 0 0 500 500 500 _ 500 SUBTOTAL 435,619 441,198 530,701 553,803 1,410,204 1,416,222

UTILITIES
Telephone/Wireless 15,972 20,237 16,346 20,365 29,554 29,554 SUBTOTAL 15,972 20,237 16,346 20,365 29,554 29,554

ALLOCATED COSTS
Facility Rental/Maintenance 11,766 11,940 12,455 12,455 16,304 16,390 Insurance/Surety 34,055 45,607 47,887 47,887 146,946 154,293 Information Technology 191,981 202,653 211,563 211,563 376,669 378,244 SUBTOTAL 237,802 260,200 271,905 271,905 539,919 548,927 CAPITAL OUTLAY 775 478,785 0 45,000 1,049,964 640,348 TOTAL $6,245,904 $7.061,853 $6,978,225 $7,256,013 $11 366 325 $11,775,911 i t
05/23/2023CITY OF VISTA FI AL Y R a A is ATIN BUDGET I P,to 1 1 8 OI 282

DISASTER PREPAREDNESS
PROGRAM i
Category: Public Safety I Fund Type: General I Fund: 001 General Fund I Org: 0010290

PROGRAM STATEMENT
Disaster preparedness for the City of Vista is coordinated through the Fire Department,but involves all City staff in the planning,preparation, and mitigation of the effects of any major emergency or regional disaster.This budget unit includes the funding of supplies and equipment for the Emergency Operations Center(EOC),the City's share of the funding for the regional Hazardous Materials Incident Response Team (HIRT),and the training of city staff in disaster management and recovery

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Management Analyst 1.00 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00 1.00

FINANCING SOURCES
Department revenues 294,912 37,769 37,769 Use of reserves 0 0 0
General Fund 155,922 129,061 132,076
$450,834 $166,830 $169,845
I
05/23/2023C'TY of VISTA Fi A!.Y R a A !2 TIN BUDGET I P f�;&ge 1 1 9 Of 282

DISASTER PREPAREDNESS CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 129,190 107,180 141,595 150,684 144,908 147,600 SUBTOTAL 129,190 107,180 141,595 150,684 144,908 147,600

PROFESSIONAL SERVICES
Professional/Consulting Services 133 4,859 0 0 0 0 Service Contract 0 1,464 0 11,100 0 0 SUBTOTAL 133 6,323 0 11,100 0 0

OPERATING EXPENSES
Operating Supplies 159,002 4,236 3,350 3,850 3,600 3 600 Furniture/Equipment<$5,000 0 0 0 1,000 0 0 Training/Mileage/Conferences 2,800 0 0 29,504 0 0 Training Materials&Publications 0 0 1,200 1,200 2,010 2010 Special Department Expense 403 3,810 0 0 0 0 State&Local Associations 3,154 3,163 3,329 3,329 3,396 3 464 Professional Memberships 270 75 265 370 530 635 Technology Purchases&Services 555 540 528 _ 528 540 540 SUBTOTAL 166,183 11,823 8,672 39,781 10,076 10,249

UTILITIES
Telephone/Wireless 811 354 480 480 0 _ 0 SUBTOTAL 811 354 480 480 0 0

ALLOCATED COSTS
Insurance/Surety 720 819 860 860 2,188 2,297 Information Technology 16,680 16,234 16.595 16,595 9,658 9,699 SUBTOTAL 17,400 17,053 17,455 17,455 11,846 11,996 CAPITAL OUTLAY 22 69,872 0 231,334 0 0 TOTAL $313,740 $212,606 $168 202 $450,834 $166,830 $169,845 05/23/2023CITY OF VISTA FID
RRAA12FT
]GET I P,t6b 120 Of 282

CITY OF VISTA
C A L I F 0 F
05/23/2023CITY OF VISTA FID
RRA
AFT
BUDGET I P, olg 121 Of 282

COMMUNITY DEVELOPMENT
Fiscal Years 2023/24 and 2024/25
O5/23/2O23CITY OF VISTA FI L Y R a A rz TIN BUDGET P, rtti � '27 6f-f2&kTA �J t 4 1 - i A M I A

COMMUNITY • '

OVERVIEW

CATEGORY DESCRIPTION
The Community Development category provides funding for services that guide and oversee the planning and development of Vista as depicted by the City's General Plan and by the City Municipal and Development Codes. Street,traffic,sewer,and building safety are emphasized in these budget units. Budget units included are Building Inspection,Code Enforcement,Engineering,Traffic Engineering and other development services,as well as housing and redevelopment activities.

FISCAL YEARS 2023/24 AND 2024/25 GOALS
During the current budget period focus areas for Community Development will include:
• Complete a citywide traffic safety action plan.
• Continue to identify and support affordable housing projects • Complete the Encampment Resolution Funding program,round one,to provide services to residents of encampments within the Hacienda Biological Preserve Overlay and return the area to its original intended use as a public,open space. • Continue to identify and pursue grant opportunities in support of the Strategic Plan to Address Homelessness. • Continue to develop the Safe Parking lot program.
■ Complete Sewer Cost of Service study and establish new multi-year sewer rate structure for all customer classes. • Expand continuous operational improvements through Asset Management Plan and Cityworks reimplementation activities. • Adopt Sewer Engineering Design Manual to formalize policies,procedures and design criteria. • Modify Sewer Engineering standard drawings and develop approved materials list to incorporate industry trends and operational improvements not currently included in standards.
• Improve asset capitalization process and expand current inventory through leveraging of Geographic Information System(GIS)sewer database.
• Complete feasibility analyses and design of trash capture devices for construction to begin in fiscal year 2024-25. • Update relevant development standards and ordinances in support of the re-issued municipal stormwater permit.

During FY 2023/24,the following capital projects will begin or complete construction. Funds for the project expenses are budgeted in the Capital Improvements Budget separately adopted,but the staff resources for these projects are budgeted in the operating budget. Details of each capital improvement project(CIP)can be found in the Five-Year CIP budget.

ENGINEERING
• Complete construction of the Townsite Complete Street Improvement project(8312). • Complete construction of the Pala Vista Park project(8296). • Complete construction of the ARPA CMP Storm Drain Replacement project(8239). • Complete($4.1 M)of street resurfacing/overlay on heavily deteriorated arterial and collector streets(8225),and($3.8M)of street resurfacing/overlay on heavily deteriorated residential streets(8313). • Complete($2M)of street surface maintenance(slurry seal)on minimally deteriorated streets citywide(8262&8313). • Complete construction of Nevada and Lemon Sidewalk and Lighting project(8355). • Complete construction of the Bobolink Dr,W.East Dr,and North Dr Storm Drain Extension project(8239). • Complete construction of Monte Mar Storm Drain and Sidewalk project(8905). • Complete construction of the Avenida de Benito Juarez Sidewalk project(8290).

SEWER
• Complete the City-wide Sewer Master Plan(CIP 8344).
• Complete the biennial Vista Pipeline Rehabilitation and Point Repair(CIP 8244). • Complete the Raceway Pump Station Emergency Basin Overflow Repair(CIP 8321). • Complete the Hacienda Drive Trunk Sewer Rehabilitation(CIP 8323). • Complete the OV1 Pipeline Access Improvements(CIP 8288). 05/23/2023CITY OF VISTA FI D
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COMMUNITY • '

BUDGET SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Code Enforcement 1,874,771 2,093,070 2,193,602 2,360,676 2,535,786 2,630,829 Engineering 1,054,081 728,456 1,243,052 1,288,731 1,277,117 1,301,645 Traffic Engineering 809,481 599,334 706,149 759,315 810,394 825,136 Planning 1,326,703 1,228,237 1,343,186 2,753,842 1,424,404 1,444,272 Land Development 848,057 835,006 855,446 1,030,615 1,099,996 1,130,735 Development Services 1,408,981 1,439,856 1,492,836 1,887,443 2,010,094 1,921,135 Housing&Homeless Services' 0 0 0 1,188,662 1,690,159 838,950 Community Develop. Block Grant 779,409 1,014,150 400,399 853,768 346,594 346,594 Vista Housing Authority 297,205 304,773 714,407 928,878 678,303 753,473 Successor Agency Administration 77,302 46,208 93,521 119,555 132,887 84,197 Sewer Administration 6,115,647 6,030,788 5,910,055 6,150,072 7,231,874 7,867,825 Sewer Engineering 1,839,662 582,812 1,860,464 1,855,655 1,923,437 1,850,345 Stormwater Engineering 1,342,045 845,102 1,480,797 1,603,065 1,516,099 1,526,638 Buena Sanitation District Admin. 2,571,932 2,751,923 2,267,804 2,440,559 2,799,314 3,043,970 Buena Sanitation District Eng. 831,651 726,480 1,105,375 1,102,430 1,154,603 1,110,307 CMTC Engineering 442,328 217,963 616,179 644,675 528,544 534,360 TOTAL $21,619,254 $19,444,157 $22,283,272 $26,967,940 $27,159,605 $27,210,411 Staffing 8,602,937 5,822,875 9,204,931 9,404,781 10,366,398 10,505,378 Professional Services 9,573,922 9,778,210 9,406,083 11,830,185 13,014,059 13,007,829 Operating Expenses 1,028,015 1,121,773 868,342 2,647,108 812,238 834,476 Utilities 18,848 20,525 21,124 30,128 22,275 22,296 Allocated Costs 2,290,681 2,653,722 2,728,018 2,728,018 2,831,703 2,820,432 Debt Service/Depreciation 0 0 0 0 0 0
Capital Outlay 104,849 47,052 54,774 327,721 112,932 20,000 TOTAL $21,619,254 $19,444,157 $22,283,272 $26,967,940 $27,159,605 $27,210,411 COMMUNITY DEVELOPMENT HISTORICAL PERCENTAGE OF 2023/24 COMPARISON GENERAL FUND EXPENDITURES
(EXCLUDING TRANSFERS)
$30,000,000
Community
$25,000,000 - - Services
RCapital outlay Public Works 8.4%
$20,000,000 - - ®Debt Service/Depreciation 4.6% GAllocated Costs Community
$15,000,000 - OUtilities Development
SOperating Expenses 11.2%
$10,000,000 - ■Professional Services
®staffing General Public Safety
$5,000,000 - - Government

65.0°Ia
10 8%
$0
26200�202 IT22 2022i2 2022/2 2023124 2Q24125
Actual Actual 84et Budget Budget Budget
'Housing and Homeless Services category was created in FY 2022/23,ex nses were previousl tracked under Non-Departmental in the General Government category.
05/23/2023CITY OF VISTA FI AL Y R a A /2 ATIN BUDGET I Pf§�6&§ 124 Of 282

COMMUNITY • '
BUDGET SUMMARY FY 2023/24
The Community Development category of expense is structured around the divisions of Code Enforcement,Engineering,Planning,Land Development,Development Services,CDBG,Housing,Successor Agency,and Sewer Administration. These budget units provide for a more functional,aesthetically pleasing,economically prosperous place to live and work.

Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2023/24 Code Enforcement
0010115 1,221,074 845,944 217,430 9,563 241,775 0 2,535,786 Engineering
0010300 1,082,505 37,500 20,999 1,507 134,606 0 1,277,117 Traffic Engineering
0010305 678,761 17,000 2,060 1,850 110,723 0 810,394 Planning
0010320 1,166,720 116,280 24,245 0 117,159 0 1,424,404 Land Development
0010325 687,789 305,000 5,858 465 100,884 0 1,099,996 Development Services
0010330 1,580,471 165,000 18,814 3,840 241,969 0 2,010,094 Housing&Homeless Services
0010355 219,334 1,455,376 0 0 15,449 0 1,690,159 FUND TOTAL 6,636,654 2,942,100 289,406 17,225 962,565 0 10,847,950 Community Development Block Grant
1030360 131,432 41,379 153,978 0 19,805 0 346,594 FUND TOTAL 131,432 41,379 153,978 0 19,805 0 346,594 Vista Housing Authority
1220344 163,625 158,978 254,998 0 100,702 0 678,303 FUND TOTAL 163,625 158,978 254,998 0 100,702 0 678,303 Successor Agency Administration
3010350 38,978 62,000 200 0 31,709 0 132,887 FUND TOTAL 38,978 62,000 200 0 31,709 0 132,887 05/23I2023'ry OF VISTA FI AL Y R RARSUDGET I P, d'5 125 Of 282

COMMUNITY • '
BUDGET SUMMARY FY 2023/24
Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2023/24 Sewer Administration
5010375 167,071 6,445,928 9,080 0 609,795 0 7,231,874 Sewer Engineering
5010376 1,383,492 130,100 27,135 800 347,950 33,960 1,923,437 Stormwater Engineering
5010377 703,157 441,000 59,500 2,760 251,524 58,158 1,516,099 FUND TOTAL 2,253,720 7,017,028 95,715 3,560 1,209,269 92,118 10,671,410 Buena Sanitation District Administration
5040380 120,655 2,435,449 4,650 0 238,560 0 2,799,314 Buena Sanitation District Engineering
5040385 847,947 79,125 7.796 490 198,431 20,814 1,154,603 FUND TOTAL 968,602 2,514,574 12,446 490 436,991 20,814 3,953,917 CMTC Engineering
5110378 173,387 278,000 5,495 1,000 70,662 0 528,544 FUND TOTAL 173,387 278,000 5,495 1,000 70,662 0 528,544 GRAND TOTAL $10,366,398 $13,014,059 $812,238 $22,275 $2,831,703 $112,932 $27,159,605 05/23I2023CITy OF VISTA FE AL Y R d A !2 T]NBUDGET I P fl5& 126 Of 282

COMMUNITY • '
BUDGET SUMMARY FY 2024/2S
The Community Development category of expense is structured around the divisions of Code Enforcement,Engineering,Planning,Land Development,Development Services,CDBG,Housing,Successor Agency,and Sewer Administration. These budget units provide for a more functional,aesthetically pleasing,economically prosperous place to live and work.

Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2024/25 Code Enforcement
0010115 1,242,999 940,444 217,680 9,563 220,143 0 2,630,829 Engineering
0010300 1,106,328 37,500 20,489 1,528 135,800 0 1,301,645 Traffic Engineering
0010305 691,301 17,000 2,420 1,850 112,565 0 825,136 Planning
0010320 1,187,127 116,280 22,745 0 118,120 0 1,444,272 Land Development
0010325 699,105 325,000 4,515 465 101,650 0 1,130,735 Development Services
0010330 1,555,072 100,000 18,634 3,840 243,589 0 1,921,135 Housing&Homeless Services
0010355 158,312 670,939 0 0 9,699 0 838,950 FUND TOTAL 6,640,244 2,207,163 286,483 17,246 941,566 0 10,092,702 Community Development Block Grant
1030360 132,092 41,379 153,639 0 19,484 0 346,594 FUND TOTAL 132,092 41,379 153,639 0 19,484 0 346,594 Vista Housing Authority
1220344 232,585 158,978 254,998 0 106,912 0 753,473 FUND TOTAL 232,585 158,978 254,998 0 106,912 0 753,473 Successor Agency Administration
3010350 39,807 12,000 415 0 31,975 0 84,197 FUND TOTAL 39,807 12,000 415 0 31,975 0 84,197 05/23/2023CITy OF VISTA FID
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COMMUNITY • '
BUDGET SUMMARY FY 2024/25
Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2024/25 Sewer Administration
5010375 171,643 7,076,970 9,105 0 610,107 0 7,867,825 Sewer Engineering
5010376 1,410,803 33,000 43,967 800 349,375 12,400 1,850,345 Stormwater Engineering
5010377 713,533 500,000 57,975 2,760 252,370 0 1,526,638 FUND TOTAL 2,295,979 7,609,970 111,047 3,560 1,211,852 12,400 11,244,808 Buena Sanitation District Administration
5040380 123,455 2,677,114 4,655 0 238,746 0 3,043,970 Buena Sanitation District Engineering
5040385 864,687 20,225 18,114 490 199,191 7,600 1,110,307 FUND TOTAL 988,142 2,697,339 22,769 490 437,937 7,600 4,154,277 CMTC Engineering
5110378 176,529 281,000 5,125 1,000 70,706 0 534,360 FUND TOTAL 176,529 281,000 5,125 1,000 70,706 0 534,360 GRAND TOTAL $10,505,378 $13,007,829 $834,476 $22,296 $2,820,432 $20,000 $27,210,411 05/23/2023CITY OF VISTA R D
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CODE ENFORCEMENT

PROGRAM
Category:Community Development I Fund Type: General I Fund: 001 General Fund I Org: 0010115

PROGRAM STATEMENT
Code Enforcement is a division of the City Manager's office and is responsible for enforcing zoning,land use regulations,municipal and development codes,including but not limited to:property maintenance,nuisance abatement,noise control standards,illegal garage conversions,abandoned vehicles,junk and debris,recreational and other large vehicle parking regulations,street sweeping enforcement, illegal street vendors'patrol,delinquent business licensing,illegal public right-of-way encroachments,removal of illegal signage from public right-of-way,signage regulations,graffiti abatement and shopping cart removal reporting.Staff process all parking,and administrative citations issued.Code Enforcement conducts inspections for ice cream trucks,catering trucks,food vendors,cannabis dispensaries,and massage establishments. The division monitors and administers the false alarm ordinance program,vehicle tow and storage contract,parking enforcement services contract,parking citation processing program,animal control services agreement,Crime Free Multi-Housing Program, and the code enforcement volunteers'program. Code Enforcement officers coordinate removal of abandoned vehicles and encampments.The division coordinates with the Sheriffs Department,other City departments and governmental organizations on the Civil Abatement Task Force.

The Code Enforcement division is the primary source for communication and collaboration within the community toward blight and nuisance reduction efforts.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Professional services category includes contractual increases for Animal Control Services of 14%($83,484)for FY 2023/24 and 29% ($94,500)for FY 2024/25.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Code Enforcement Manager 1.00 1.00 1.00 100 1.00 Senior Code Enforcement Officer 1.00 100 1.00 1.00 1.00 Code Enforcement Officer II 4.00 400 4.00 4.00 4.00 Code Enforcement Officer 1 1.00 2.00 2.00 2.00 2.00 Senior Office Specialist 1.00 1.00 1.00 1.00 1.00

8.00 9.00 9.00 9.00 9.00

FINANCING SOURCES
Department revenues 891,800 1,002,250 1,003,250 Use of reserves 21,090 28,251 28,251 General Fund 1,447,786 1,505,285 1,599,328 $2,360,676 $2,535,786 $2,630,829
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CODE ENFORCEMENT

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 905,774 964,459 1,030,743 1,142,634 1,221,074 1,242,999 SUBTOTAL 905,774 964,459 1,030,743 1,142,634 1,221,074 1,242,999

PROFESSIONAL SERVICES
Professional/Consulting Services 533,730 597,860 662,927 670,460 753,944 848,444 Contracts with Other Agencies 58,895 90,014 73,000 93,000 92,000 92,000 SUBTOTAL 592,625 687,874 735,927 763,460 845,944 940,444

OPERATING EXPENSES
Office Supplies 4,207 4,510 3,940 4,940 4,865 4,865 Furniture/Equipment<$5,000 236 0 0 0 0 0 Training/Mileage/Conferences 1,761 2,428 2,380 3,225 1,650 1,900 Special Department Expense 176,229 200,239 187,980 187,980 203,000 203,000 Professional Memberships 570 475 665 855 795 795 Uniforms&Accessories 967 1,960 840 1,320 1,620 1,620 Equipment Maintenance/Services 0 19 500 1,500 0 0 Printing/Copying 3,126 3,310 5,500 10,500 5,500 5,500 SUBTOTAL 187,097 212,942 201,805 210,320 217,430 217,680

UTILITIES
Telephone/Wireless 5,266 6,524 5,813 9,948 9,563 9,563 SUBTOTAL 5,266 6,524 5,813 9,948 9,563 9,563

ALLOCATED COSTS
Facility Rental/Maintenance 29,006 29,433 30,704 30,704 40,192 40,405 Vehicle Maintenance 30,015 37,911 38,266 38,266 33,025 33,219 Vehicle Replacement 31,643 45,407 39,538 39,538 65,272 42,052 Insurance/Surety 11,131 15,841 16,633 16,633 16,362 17,180 Information Technology 82,214_ 92,679 94,173 94,173 86,924 87,287 SUBTOTAL 184,009 221,271 219,314 219,314 241,775 220,143 CAPITAL OUTLAY 0 0 0 15,000 0 0 TOTAL $1,874,771 $2,093,070 11113,602 $2,360,676 $2,535,786 $2,630,829 05/23I2023CITY OF VISTA FI D
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ENGINEERING

PROGRAM STATEMENT
Category: Engineering I Fund Type: General I Fund: 001 General Fund I Org: 0010300

PROGRAM STATEMENT
The Engineering Department is responsible for the master planning,design,and construction support of major capital improvement projects including streets,storm drains,parks,and city facilities.The Engineering Department Capital Improvement Program(CIP)Division is dedicated to improving the quality of life for Vista residents.Through a diligent prioritization process and use of the Pavement Management System software,Engineering identifies facilities or infrastructure most in need of repair,designs the best project for the situation,locates funding, pursues outside grants,selects the appropriate contractor to complete the work,and finalizes the project for public use.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Community Development 0.25 0 25
Director of Engineering 0.50 0.50 0.50 City Engineer 0.50 0.50 0.50 0.50 050 Engineering Division Manager 1.00 1.00 100 Principal Engineer 1.00 1.00
Senior Engineer 100 1.00 1.00 1.00 1.00 Capital Projects Manager 1.00 1.00 1.00 1.00 Associate Engineer 100
Management Analyst 0.50 0.50 0.50 050 0.50 Right-Of-Way Agent 0.50 0.50 0.50 0.50 0.50 GIS Mapping Technician 1.00 100 1.00 1.00 1.00

5.75 5.75 6.00 6.00 6.00

FINANCING SOURCES
Department revenues 600,000 850,000 850,000 Recovered CIP payroll 240,000 240,000 240,000 General Fund 448,731 187,117 211,645
$1,288,731 $1,277,117 $1,301,645
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ENGINEERING CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 _ 2022123_ 2022/23 _ 2023/24 2024/25

STAFFING
Salaries&Benefits 812,853 592,057 1,063,657 1,104,467 1,082,505 1,106,328 SUBTOTAL 812,853 592,057 1,063,657 1,104,467 1,082,505 1,106,328

PROFESSIONAL SERVICES
Professional/Consulting Services 111,499 3,681 37,500 35,250 37,500 _37,500 SUBTOTAL 111,499 3,681 37,500 35,250 37,500 37,500

OPERATING EXPENSES
Office Supplies 1,507 1,482 2,105 2,105 1,985 1,985 Furniture/Equipment<$5,000 0 19 375 375 375 375 Training/Mileage/Conferences 525 268 1,686 1,686 7,106 7,106 Training Materials&Publications 618 208 550 550 550 550 Auto Allowance 6,288 6,166 6,150 6,150 0 0 Professional Memberships 896 761 1,220 1,220 1,493 1,583 Technology Purchases&Services 0 1,203 550 2,800 1,550 1,550 Uniforms&Accessories 48 93 140 140 740 140 Land&Building Maintenance 3,136 4,485 7,200 7,200 7,200 7,200 SUBTOTAL 13,017 14,684 19,976 22,226 20,999 20,489

UTILITIES
TelephoneMireless 673 662 960 960 0 0 Water 1,222 1,294 1,100 1,100 1,100 1,100 Sewer 1,928 1,779 924 5,793 407 428 SUBTOTAL 3,823 3,735 2,984 7,853 1,507 1,528

ALLOCATED COSTS
Facility Rental/Maintenance 45,429 46,097 48,087 48,087 62,947 63,281 Vehicle Maintenance 1,341 2,280 2,302 2,302 1,223 1,235 Vehicle Replacement 2,229 2,690 2,585 2,585 2,597 2,597 Insurance/Surety 13,761 13,118 13,773 13,773 12,305 12,920 Information Technology 50,130 _ 50,114 52,188 52,188 55,534 55,767 SUBTOTAL 112,890 114,299 118,935 118,935 134,606 135,800 TOTAL $1,054,081 $728,456 $1,243,052 $1,288,731 $1277117 $1,301,645 05/23I2023CITY OF VISTA FE D
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TRAFFIC
•

RAM STATEMENT
Category: Engineering I Fund Type: General I Fund: 001 General Fund I Org: 0010305

PROGRAM STATEMENT
The Traffic Engineering Division of the Engineering Department is responsible for the design,installation,and monitoring of traffic signals, signs,road markings,and other measures to ensure traffic safety and efficient traffic flow, Traffic Engineering is responsible for the following major functions:
• Evaluate and respond to traffic and public information requests. • Manage the Traffic Calming Program,time traffic signals,modify and install new traffic control devices,and design traffic signal projects. • Review development and traffic control plans,traffic studies,and provide traffic engineering conditions of approval. • Collect and analyze traffic volume and accident data and implement improvements as appropriate. • Prepare engineering and traffic surveys to support posted speed limits. ■ Manage the design of traffic signal Capital Improvement Program projects. • Support construction management for roadway and traffic signal projects. • Represent the City of Vista at the San Diego Association of Governments'(SANDAG)Traffic Engineers Council(SANTEC)and the Bicycle- Pedestrian Working Group(BPWG).
• Provide support and organize Traffic Commission meetings and provide staff at School Safety Committee meetings.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• None
Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Engineering Division Manager 1.00 100 1.00 Principal Engineer 1.00 1.00
Traffic Systems Operations Specialist 1.00 1.00 1.00 1.00 Assistant Engineer 2.00 1.00 1.00 1.00 1.00 Senior Office Specialist 1.00 1.00 1.00 1.00 1.00

4.00 4.00 4.00 4.00 4.00

FINANCING SOURCES
Department revenues 0 0 0
Recovered CIP payroll 3,000 3,000 3,000 General Fund 756,315 807,394 822,136
$759,315 $810,394 $825,136
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BUDGETFFIC ENGINEERING CITYOF VISTA
•
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 551,510 487,116 585,592 638,758 678,761 691,301 SUBTOTAL 551,510 487,116 585,592 638,758 678,761 691,301

PROFESSIONAL SERVICES
Professional/Consulting Services 15,500 15,114 17,000 15,315 17,000 17,000 SUBTOTAL 15,500 15,114 17,000 15,315 17,000 17,000

OPERATING EXPENSES
Office Supplies 762 785 1,060 1,060 1,060 1,060 Furniture/Equipment<$5,000 86 92 100 80 100 100 Training/Mileage/Conferences 0 0 200 1,905 200 200 Auto Alloylance 3,309 3,309 3,300 3,300 0 0 Special Department Expense 139,951 0 0 0 0 0 Professional Memberships 670 325 600 600 700 1,060 Technology Purchases&Services 1,065 0 500 _500 0 0 SUBTOTAL 145,844 4,510 5,760 7,445 2,060 2,420

UTILITIES
Telephone/Wireless 301 2,126 1,900 1,900 1,850 1,850 SUBTOTAL 301 2,126 1,900 1,900 1,850 11850

ALLOCATED COSTS
Facility Rental/Maintenance 22,216 22,543 23,516 23,516 30,783 30,946 Vehicle Maintenance 6,449 6,256 6,389 6,389 7,005 7,077 Vehicle Replacement 3,926 3,086 4,840 4,840 5,368 5,368 Insurance/Surety 27,374 22,445 23,567 23,567 28,934 30,380 Information Technology 36,361 36,138 37,585 37,585 38,633 38,794 SUBTOTAL 96,326 90,468 95,897 95,897 w 110,723 112,565 TOTAL $809,481 $599,334 $706,149 $759,315 $810,394 $8251, 36 05/23/2023CITY OF VISTA FID
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DGET I Pfj�60 134 Of 282

PLANNING PROGRAM
Category: Community Development I Fund Type:General I Fund: 001 General Fund I Org:0010320

PROGRAM STATEMENT
Current planning programs consist of development processes,such as plot plans,special use permits,site development plans,condominium housing permits,parcel maps,subdivision maps,General Plan and specific plan amendments,variances,and minor use permits that lead to the issuance of grading and building permits.Environmental review of public and private projects,including preparation of exemptions, negative declarations,mitigated negative declarations and environmental impact reports(EIRs),as required by the California Environmental Quality Act(CEQA)are also addressed by the Planning Division.Planning also provides environmental planning assistance to the Fire,Public Works,and Recreation&Community Services departments on a variety of issues,such as sensitive biological habitat,historic and archaeological resources,stormwater quality,hazardous materials,and CEQA compliance.Other types of permits handled by Planning include,but are not limited to,the following:sign permits,home occupation permits,temporary use permits for events on private property, temporary banner permits,minor use permits for establishments serving alcoholic beverages,zoning verification letters and review of business licenses.Advance planning programs include Development Code and Specific Plan amendments,or revisions,as directed by the Planning Commission and City Council.

The Planning Commission reviews,acts upon,and makes recommendations to the City Council on land use matters as authorized by the Municipal and Development Codes.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• None.

MAJOR PROJECTS IN CURRENT BUDGET
General Plan Update Effort-Vista 2050
Develop short-term rental policy and procedures.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Community Development 0.50 0.50 1.00 1.00 1.00 Deputy Dir.of Community Dev./City Planner 1.00 1.00 1.00 1.00 1.00 Principal Planner 1.00 1.00 1.00 1.00 1.00 Senior Planner 1.00 1.00 1.00
Associate Planner 1.00 2.00 1.00 1.00 1.00 Assistant Planner 1.00
Administrative Secretary 1.00 1.00
Staff Assistant 1.00 1.00 1.00
Environmental Planner 1.00

6.50 5.50 6.00 6.00 6.00

FINANCING SOURCES
Department revenues 400,000 400,000 400,000 Recovered CIP payroll 0 0 0
General Fund 2,353,842 1,024,404 1,044,272 $2,753,842 $1,424,404 $1,444,272
05/23/2023CITY OF VISTA FI DRRAFT GET I P, O 135 of 282

BUDGETNNING
A •
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 929,608 925,558 1,091,614 962,002 1,166,720 1,187,127 SUBTOTAL 929,608 925,558 1,091,614 962,002 1,166,720 1,187,127

PROFESSIONAL SERVICES
Professional/Consulting Services 235,896 138.637 76,280 1,438,738 76,280 76,280 Contracts with Other Agencies 30,271 32,918 34,030 37,030 40,000 40,000 SUBTOTAL 266,166 171,555 110,310 1,475,768 116,280 116,280

OPERATING EXPENSES
Office Supplies 8,361 6,962 8,565 10,565 8,705 8,705 Operating Supplies 385 480 400 400 600 600 Training/Mileage/Conferences 275 1,000 6,360 6,360 7,940 6,440 Auto Allowance 9,026 9,024 9,000 9,000 0 0 Special Department Expense 0 0 0 172,810 0 0 Professional Memberships 2,568 2,833 3,000 3,000 3,000 3,000 Advertising 8,172 5,453 4,000 4,000 4,000 4,000 SUBTOTAL 28,786 25,752 31,325 206,135 24,245 22,745

UTILITIES
Telephone/Wireless 241 241 240 240 0 0 SUBTOTAL 241 241 240 240 0 0

ALLOCATED COSTS
Facility Rental/Maintenance 39,765 40,350 42,092 42,092 55,099 55,391 Insurance/Surety 8,739 9,574 10,053 10,053 8,940 9,387 Information Technology 53,398 55,206 57,552 57,552 53,120 53,342 SUBTOTAL 101,902 105,130 109,697 109,697 117,159 118,120 TOTAL f $1,326,703 $1,228,237 $1,343,186 $2,753,842 $1,424,404 $1,444,272 05/23I2023CITY OF VISTA FID
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AT IN BUDGET I P,�0 136 Of 282

DEVELOPMENTLAND

PROGRAM
Category: Community Development I Fund Type:General I Fund: 001 General Fund I Org:0010325

PROGRAM STATEMENT
The Land Development Division of the Community Development Department is responsible for ensuring that grading and improvements are constructed to local and regional standards,the Standards for Public Works Construction,and provides all engineering inspection services.

Services include performing grading and improvement plan checks,permit issuance,storm water compliance for construction and post construction BMP's,and inspection of private and public improvements.The division has an important customer service role because of the close contact staff has with owners,engineers,and contractors and the general public.In addition,this division ensures that parcel and final maps are properly prepared and approved by the City Engineer or City Council.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021122 2022/23 2023/24 2024125

POSITION SUMMARY
Senior Engineer 1.00 1.00 1.00 1.00 1.00 Assistant Engineer 2.00 2.00 2.00 2.00 2.00 Construction Inspector 11 1.00 1.00 1.00 1.00 1.00

4.00 4.00 4.00 4.00 4.00

FINANCING SOURCES
Department revenues 360,500 360,500 360,500 Recovered CIP payroll 157,000 157,000 157,000 General Fund 513,115 582,496 613,235
$1,030,615 $1,099,996 $1,130,735
05/23/2023CITY OF VISTA FI DR RAA12FT
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DEVELOPMENTLAND

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits _ 576,006 537,199 633,038 629,896 687,789 699,105 SUBTOTAL 576,006 537,199 633,038 629,896 687,789 699,105

PROFESSIONAL SERVICES
Professional/Consulting Services 184,761 216,763 135,000 313,311 305,000 325,000 SUBTOTAL 184,761 216,763 135,000 313,311 305,000 325,000

OPERATING EXPENSES
Office Supplies 1,557 1,121 2,515 2,515 2,255 2,255 Training/Mileage/Conferences 0 0 1,705 1,525 2,288 825 Training Materials&Publications 0 0 300 300 300 300 Professional Memberships 410 0 675 675 815 635 Uniforms&Accessories 255 53 375 555 200 500 SUBTOTAL 2,222 1,174 5,570 5,570 5,858 4,515

UTILITIES
Telephone/Wireless 720 666 765 765 465 465 SUBTOTAL 720 666 765 765 465 465

ALLOCATED COSTS
Facility Rental/Maintenance 26,829 27,223 28,399 28,399 37,175 37,372 Vehicle Maintenance 7,849 4,686 4,775 4,775 8,125 8,173 Vehicle Replacement 10,714 7,273 6,105 6,105 9,760 9,760 Insurance/Surety 6,006 6,584 6,913 6,913 7,191 7,551 Information Technology 32,950 33,439 34,881 34,881 38,633 38,794 SUBTOTAL 84,348 79,205 81,073 81,073 100,884 101,650 TOTAL $848,057 $835,006 $855,446 $1,030,615 $1,099,996 $1,130735 05/23/2023CITY OF VISTA F1 D
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A 12 T1iV BUDGET I Pf%Ao 138 Of 282

DEVELOPMENT SERVICES

PROGRAM
Category: Community Development I Fund Type:General I Fund: 001 General Fund I Org:0010330

PROGRAM STATEMENT
The Development Services Division of the Community Development Department provides a one-stop experience for residents seeking to do home improvements and for developers seeking to build and invest in the community.Development Services is the initial point of contact where applicants obtain information for all development questions and issues.The division consists of three primary groups:Development Services Support,Plan Review,and Building Inspections.Development Services Support staff are the initial interface between the customers and the department;they receive initial submittals for development applications,provide fee estimates,and assist customers through the development process.Plan Review interacts with customers,as needed,from initial pre-submittal review to meetings with design professionals and ensures overall compliance with locally adopted codes and ordinances.Building Inspection ensures structures are constructed to the minimum standards that safeguard the life,welfare,and property of the general public.This is done through the inspection of buildings to ensure compliance with locally adopted codes and ordinances.Customer service is an important role for this division because of the ongoing contact between staff and the applicants.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• A Junior Plan Check Engineer position was added in FY 2023124.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Building Official 1.00 1.00 1.00 1.00 1.00 Plan Check Engineer 1.00 1.00 1.00 1.00 1.00 Junior Plan Check Engineer 1.00 1.00
Senior Building Inspector 1.00 1.00 1.00 1.00 1.00 Building Inspector II 2.00 2.00 2.00 2.00 2.00 Supervising Development Services Technician 1.00 1.00 1.00 1.00 Senior Development Services Technician 1.00 1.00 1.00 1.00 1.00 Development Services Technician II 1.00 1.00 1.00 1.00 1.00 Senior Office Specialist 1.00 1.00 1.00 1.00 1.00

8.00 9.00 9.00 10.00 10.00

FINANCING SOURCES
Department revenues 1,442,000 1,442,000 1,442,000 Use of reserves 5,100 0 0
General Fund 440,343 568,094 479,135
$1,887,443 $2,010,094 $1,921,135
05I23I2023CITY OF VISTA FI D
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DEVELOPMENT

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 1,071,807 1,047,618 1,168,851 1,271,236 1,580,471 1,555,072 SUBTOTAL 1,071,807 1,047,618 1,168,851 1,271,236 1,580,471 1,555,072

PROFESSIONAL SERVICES
Professional/Consulting Services 104.072 151,935 85,000 288,651 165.000 100,000 SUBTOTAL 104,072 151,935 85,000 288,651 165,000 100,000

OPERATING EXPENSES
Office Supplies 862 865 850 1,500 850 850 Operating Supplies 119 2 150 150 150 150 Training/Mileage/Conferences 7,164 2,329 12,729 12,729 12,769 12,769 Training Materials&Publications 1,976 249 2,200 8,500 2,200 2,200 Auto Allowance 3,309 2,815 3,300 3,300 0 0 Special Department Expense 0 20,253 0 81,621 0 0 Professional Memberships 1,480 1,236 1,095 1,095 1,745 1,565 Uniforms&Accessories 964 955 1,275 1,275 600 600 Printing/Copying 530 0 900 900 500 500 SUBTOTAL 16,404 28,704 22,499 111,070 18,814 18,634

UTILITIES
TelephoneMireless 2,145 2,075 2,200 2,200 3,840 3,840 SUBTOTAL 2,145 2,075 2,200 2,200 3,840 3,840

ALLOCATED COSTS
Facility Rental/Maintenance 59,655 60,533 63,146 63,146 82,660 83,098 Vehicle Maintenance 13,625 10,478 9,536 9,536 18,593 18,665 Vehicle Replacement 14,231 15,236 14,464 14,464 30,010 30,010 Insurance/Surety 12,355 13,268 13,932 13,932 14,124 14,830 Information Technology 114,687 110,009 113,208 113,208 96,582 96,986 SUBTOTAL 214,553 209,524 214,286 214,286 241,969 243,589 TOTAL $1,408,981 $1,439,856 $1,492,836 $1887443 $2,010,094 $1,921,135 O5/Z3IZOZ3CITY OF VISTA FI AL Y R a ATING BUDGET I P,�o 140 Of 282

HOUSING •

PROGRAM
Category: Community Development I Fund Type:General I Fund: 001 General Fund I Org:0010355

PROGRAM STATEMENT
The City of Vista works to balance the community's need for safe,clean neighborhoods and the need to address the problem of homelessness in our community.The Housing&Homeless Services Division continuously seeks and administers various grant opportunities to support the programs established in the City's Strategic Plan to Address Homelessness.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
The Housing&Homeless Services division was created in FY 2022/23 to track related General Fund and grant funded activities;these activities were previously account for in the Non-Departmental budget unit in the General Government category

MAJOR PROJECTS IN CURRENT BUDGET
• Completion of the Encampment Resolution Funding program,round one,to provide services to residents of encampments within the Hacienda Biological Preserve Overlay and return the area to its original intended use as a public,open space. . Operation of a Safe Parking lot program.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Homelessness Services Program Manager 1.00 1.00 1.00 Program Assistant 0.30
Senior Office Specialist 0.30

0.00 0.00 1.00 1.60 1.00

FINANCING SOURCES
Department revenues 938,662 1,646,138 699,381 Use of reserves 0 0 0
General Fund 250,000 44,021 139,569
$1,188,662 $1,690,159 $838,950
05/23I2023CITY OF VISTA Fi AL Y R 4 12 TIN BUDGET I PfI66b 141 Of 282

HOUSING • CITA' OF

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023124 2024/25

STAFFING
Salaries&Benefits 0 0 0 0 219,334 158,312 SUBTOTAL 0 0 0 0 219,334 158,312

PROFESSIONAL SERVICES
Service Contract 0 0 0 0 1,455,376 670,939 SUBTOTAL 0 Q 0 0 1,455,376 670,939

OPERATING EXPENSES
Special Department Expense 0 0 0 1,188,662 0 0 SUBTOTAL 0 0 0 1,188,662 0 0

ALLOCATED COSTS
Information Technology 0 0 0 0 15,449 9,699 SUBTOTAL 0 0 0 0 15,449 9,699 TOTAL $0 $0 $0 $1,188,662 $1,690,159 $838,950 05/23/2023CITY OF VISTA FI D
RRAf�ATINJGUDGET I PfF60 142 Of 282

0000

CITY OF VISTA
05/23/2023CITY OF VISTA FID

RRAFATT
DGET I P ( 143 Of 282

COMMUNITY • ' BLOCK

FUND SUMMARY
FUND 103: One of the oldest programs of the U.S. Revenues 2023/24 2024/25 Department of Housing and Urban Development Taxes
(HUD)is the Community Development Block Grant Property 0 0 (CDBG)program. The CDBG program provides Sales and Use 0 0 revenue on a formulaic basis to many different types Transient Lodging 0 0 of grantees. Programs within the City of Vista Franchise 0 0 sustained by CDBG funds include public service Other 0 0 grants,fair housing,and public facilities grants such
as sidewalks and ADA upgrades. Such grants are Total Taxes 0 0 subject to,and may only be used for,CDBG Licenses and Permits 0 0 approved programs. Intergovernmental 990 268 990 268 Charges for Services 0 0
Fines and Forfeitures 0 0
Use of Money and Property 0 0
Assessments 0 0
Other Revenue 0 0
Total Revenues 990 268 990.268
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 0 0
Total Revenues and Sources $990,268 $990,268
Expenditures
Operations
Staffing 131,432 132,092
Professional Services/Contract 41,379 41,379
Other Operating Expenses 153,978 153,639
Utilities 0 0
Allocated Costs 19,805 19,484
Capital Outlay 0 0
Total Expenditures 346,594 346,594
Other Uses
Transfer to Reserves 0 0
Transfers Out-CIP 643,674 643,674
Transfers Out-Other 0 0
Total Expenditures and Uses $990,268 $990,268
Excess of Revenue and Sources
Over(Under)Expenditures and Uses $0 $0
Beginning Fund Balance $0 $0
Projected Ending Fund Balance $0 $0
05I23I2023CITY OF VISTA FI Y 4A 2 ATIN BUDGET I P f5t§b 144 Of 282

COMMUNITY • ' BLOCK

PROGRAM
Category: Community Development I Fund Type: Special Revenue I Fund: 103 Community Development Block Grant Fund 11030360

PROGRAM STATEMENT
The Housing&Homelessness Services Division administers the City's Community Development Block Grant(CDBG)entitlement program,a federally funded block grant administered by the United States Department of Housing and Urban Development(HUD).The purpose of the grant is to promote integrated approaches that provide decent housing,a suitable living environment,and expand economic opportunities for low-and moderate-income persons.This budget unit provides ongoing support of affordable housing strategies,including fair housing services and facility improvements.Additionally,ongoing support is provided to local non-profits to provide emergency shelter,health services,crime and delinquency prevention programs,support services for seniors,and emergency assistance.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
. Housing&Homeless Services staff allocations are routinely adjusted based upon available funding.

MAJOR PROJECTS IN CURRENT BUDGET
. Installation of new sidewalks and ADA ramps within the Benito Juarez neighborhood. . Completion of facility improvements in the Azalea building at the Gloria McClellan Adult Activity Center.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Housing Program Manager 0.35 0.45 0.20 0.30 0.30 Program Assistant 0.60 0.90 070 0.40 0.30 Senior Office Specialist 0.15 0.20 0.30 0.40

1.10 1.55 0.90 1.00 1.00

FINANCING SOURCES
Department revenues 853,768 346.594 346,594 Use of reserves/fund balance 0 0 0
General Fund 0 0 0
$853,768 S346,594 $346,594
05I23/2023CITY OF VISTA FI At Y Fi a A F2 TIN BUDGET I P,�� 145 Of 282

COMMUNITY • ' BLOCK
BUDGET UNIT EXPENSE SUMMARY I I
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 166,821 209,479 125,941 121,368 131,432 132,092 SUBTOTAL 166,821 209,479 125,941 121,368 131,432 132,092

PROFESSIONAL SERVICES
Professional/Consulting Services 51,120 36,574 46,379 46,379 41,379 41,379 SUBTOTAL 51,120 36,574 46,379 46,379 41,379 41,379

OPERATING EXPENSES
Office Supplies 0 60 0 0 0 0 Training/Mileage/Conferences 2,108 408 4,509 4,034 3,004 3,004 Special Department Expense 518,669 685,296 187,494 393,539 148,540 148,540 State&Local Associations 0 0 1,545 1,382 1,545 1,545 Land&Building Maintenance 22,475 15,748 0 0 0 0 Advertising 649 512 550 716 889 550 SUBTOTAL 543,901 702,024 194,098 399,671 153,978 153,639

ALLOCATED COSTS
General Fund Administration 17,567 33,981 33,981 33,981 19,805 19,484 SUBTOTAL 17,567 ^� 33,981 33,981 33,981 19,805 19,484 CAPITAL OUTLAY 0 32.093 0 252,369 0 0 TOTAL $779,409 $1,014,150 $400,399 $853,768 $346 594 $346 594 05I23I2023CITY OF VISTA FID
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DGET I Pf%Ao 146 OI 282

CITY OF VISTA
C A L I F o R N I A
05/23/2023CITY OF VISTA FI DRRARIJDGET I Pfl&f 147 Of 282

VISTA HOUSING AUTHORITY

SUMMARYFUND
FUND 122: This fund was formerly used to Revenues 2023/24 2024/25 account for the 20 percent set aside of Taxes
redevelopment tax increment as required by Property 0 0 California Redevelopment law. With dissolution of Sales and Use 0 0 redevelopment the fund is now being used to Transient Lodging 0 0 account for existing tax increment assets that are Franchise 0 0 subject to redistribution and account for remaining Other 0 0 assets that were transferred to the newly formed
Total Taxes 0 0
Vista Housing Authority.

Licenses and Permits 0 0
Intergovernmental 0 0
Charges for Services 0 0
Fines and Forfeitures 0 0
Use of Money and Property 130.963 158.462
Assessments 0 0
Other Revenue 0 0
Total Revenues 130,963 158,462
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 0 0
Total Revenues and Sources $130,963 $158,462
Expenditures
Operations
Staffing 163,625 232,585
Professional Services/Contract 158,978 158,978
Other Operating Expenses 254,998 254,998
Utilities 0 0
Allocated Costs 100,702 106,912
Capital Outlay 0 0
Total Expenditures 678,303 753,473
Other Uses
Transfer to Reserves 0 0
Transfers Out-CIP 0 0
Transfers Out-Other 0 0
Total Expenditures and Uses $678,303 $753,473
Excess of Revenue and Sources
Over(Under) Expenditures and Uses ($547,340) ($595,011) Beginning Fund Balance $4,125,981 $3,578,641
Projected Ending Fund Balance $3,578,641 $2,983,630 05/23I2023CITY OF VISTA FI D
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ATINIBUDGET I P, o 148 Of 282

HOUSINGVISTA AUTHORITY

PROGRAM
Category: Community Development I Fund Type: Special Revenue I Fund: 122 Housing Set Aside Fund I Org: 1220344

PROGRAM STATEMENT
The Community Development Commission serves as the Housing Authority and is responsible for the development and preservation of affordable housing within the city.The division works with development partners to negotiate Affordable Housing Agreements to create new housing opportunities while removing blight and revitalizing neighborhoods.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Housing staff allocations are routinely adjusted based upon available funding.

MAJOR PROJECTS IN CURRENT BUDGET
56-Unit Permanent Supportive Housing Development in Vista Village neighborhood Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Housing Program Manager 0.550 0.350 0.550 0.550 0.550 Program Assistant 0.400 0.100 0 300 0.200 0.600 Senior Office Specialist 0.850 0.650 0 850 0.400 0.600

1.800 1.100 1.700 1.150 1.750

FINANCING SOURCES
Transfers In from other funds 791,894 0 0
Department revenues 136,984 0 0
Use of reserves/fund balance 0 678,303 753,473 General Fund 0 0 0
$928,878 $678,303 $753,473
05I23I2023CITY OF VISTA FI DALYR RAF1
BUDGET I P,�, b 149 0f 282

VISTA HOUSING AUTHORITY CITYOF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 185,514 150,586 204,221 189,664 163,625 232,585 SUBTOTAL 185,514 150,586 204,221 189,664 163,625 232,585

PROFESSIONAL SERVICES
Professional/Consulting Services 11.675 23,136 158,978 329,256 158,978 158,978 SUBTOTAL 11,675 23,136 158,978 329,256 158,978 158,978

OPERATING EXPENSES
Office Supplies 344 327 450 450 450 450 Training/Mileage/Conferences 90 390 2,768 2,768 2,768 2,768 Special Department Expense 294 35,201 250,500 309,250 250,500 250,500 State&Local Associations 550 0 600 600 600 600 Professional Memberships 180 90 180 180 180 180 Land&Building Maintenance 0 0 0 0 0 0 Advertising 0 0 500 500 500 500 SUBTOTAL 1,457 36,008 254,998 313,748 254,998 254,998

UTILITIES
Water 31 0 0 0 0 0 Sewer 1,334 0 0 0 0 0 SUBTOTAL 1.365 0 0 0 0 0

ALLOCATED COSTS
General Fund Administration 66,453 69,451 69,451 69,451 69,553 69,553 Facility Rental/Maintenance 3,481 3,532 3,684 3,684 4,823 4,849 Insurance/Surety 4,490 4,927 5,173 5,173 5,561 5,839 Information Technology 22,770 17,133 17,902 17,902 20,765 26,671 SUBTOTAL 97,194 95,043 96,210 96,210 100,702 106,912 TOTAL 1297,205 $304,773 .$714,407 $928,878 _ $678,303 $753 473 05I23I2023CITy OF VISTA FI D
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rRATING BUDGET I P,60 150 Of 282

CITY OF VISTA
05/23/2023CITv OF VISTA Fill RL Y R 4 A 12 ATIN BUDGET i Prdo 151 of 282

SUCCESSOR

SUMMARYFUND
FUND 301: This fund was formerly used to Revenues 2023/24 2024/25 account for the administration costs of the Vista Taxes Redevelopment Project Area. The fund is now used Property 6.097,906 6,024.180 to administer the dissolution and winding down of Sales and Use 0 0 redevelopment under the Vista Successor Agency. Transient Lodging 0 0 Franchise 0 0
Other 0 0
Total Taxes 6,097,906 6,024.180
Licenses and Permits 0 0
Intergovernmental 0 0
Charges for Services 0 0
Fines and Forfeitures 0 0
Use of Money and Property 1,076,871 1,098,884
Assessments 0 0
Other Revenue 0 0
Total Revenues 7,174,777 7,123,064
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 0 0
Total Revenues and Sources $7,174,777 $7,123,064 Expenditures
Operations
Staffing 38,978 39,807
Professional Services/Contract 62,000 12,000
Other Operating Expenses 200 415
Utilities 0 0
Allocated Costs 31,709 31,975
Debt Service 6,928,622 6,926,308
Total Expenditures 7,061,509 7,010,505
Other Uses
Transfer to Reserves 0 0
Transfers Out-CIP 0 0
Transfers Out-Other 113,268 112,559
Total Expenditures and Uses $7,174,777 $7,123,064 Excess of Revenue and Sources
Over(Under) Expenditures and Uses $0 $0
Beginning Fund Balance $0 $0
Projected Ending Fund Balance $0 $0
05/23/2023CITY OF VISTA FI L Y R 4 A 2 ATIN SUCGET I Pf§to 152 Of 282

SUCCESSOR AGENCY ADMINISTFLATION

PROGRAM
Category: Community Development I Fund Type: Redevelopment I Fund: 301 Redevelopment Fund I Org: 3010350

PROGRAM STATEMENT
On February 1,2012,in accordance with California AB 26 and AB 1484,redevelopment agencies were dissolved in the State of California The Redevelopment&Housing Department is responsible for the dissolution and winding down of the redevelopment function governed under the Vista Successor Agency.This unwinding process includes implementing existing redevelopment agreements.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Successor Agency activities are overseen by various departments including the City Attorney's Office and Finance Department,transfers out to the General Fund from the Successor Agency fund are made to account for each departments contribution.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Housing Program Manager 0.10 0.20 0.25 0.15 015 Program Assistant 010 0.10
Senior Office Specialist 0.15 0.15

0.10 0.35 0.40 0.25 0.25

FINANCING SOURCES(OPERATIONS)
Department revenues 119.555 32 887 84.197 Use of reserves/fund balance 0 0 0
General Fund 0 0 0
$119,555 $132,887 $84,197

DEBT SERVICE
2005 Tax Allocation Bonds Hidden Valley 194010 191,880 189,425 2010 Tax Allocation Bonds RDA Housing 1035535 1,033,910 1,035,883 2011 Tax Allocation Bonds 948600 948,600 948,600 2015 Tax Allocation Bonds Series"A" 1586575 1,585,700 1,582,950 2015 Tax Allocation Bonds Series"B-1" 2736794 2,730,794 2,730,544 2015 Tax Allocation Bonds Series"B-2" 141338 137,738 138,906 Developer Agreement Obligations 300000 300,000 300,000 $6,942,852 $6,928,622 $6,926,308
05/23/2023CITY OF VISTA FID
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aUDGET I PO 153 of 282

SUCCESSOR AGENCY ADMINISTRATION

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 45,725 17,225 57,045 83,079 38,978 39,807 SUBTOTAL 45,725 17,225 57,045 83,079 38,978 39,807

PROFESSIONAL SERVICES
Professional/Consulting Services 6,650 5,325 12,000 12,000 62,000 12,000 SUBTOTAL 6,650 5,325 12,000 12,000 62.000 12,000

OPERATING EXPENSES
Office Supplies 102 196 215 215 0 215 Land&Building Maintenance 0 0 200 200 200 200 SUBTOTAL 102 196 415 415 200 415

ALLOCATED COSTS
General Fund Administration 12,974 5,197 5,197 5,197 9,105 9,105 Facility Rental/Maintenance 8,122 8,241 8,597 8,597 11,254 11,313 Insurance/Surety 2,944 8,416 8,586 8,586 8,935 9,132 Information Technology 785 1,608 1,681 1,681 2,415 2,425 SUBTOTAL 24,825 23,462 24,061 24,061 31,709 31,975 TOTAL $77,302 $46.208 $93,521 $119,555 $132,887 $84,197 05I23I2023CITY OF VISTA FI D
R RAFTIBuIlET I PfI166b 154 Of 282

CITY OF VISTA
4 1 A
05/23I2023CITr OF VISTA Fill AL Y R 4 A J2 ATIN BUDGET I P,&P 155 Of 282

CITY SEWER FUND CH-Y OF vis-rA

FUND SUMMARY
FUND 501: The City Sewer Fund is an enterprise Revenues 2023/24 2024/25 fund used to account for the provision of sewer Taxes services for parcels located in the City(exclusive of Property 0 0 parcels served by the Buena Sanitation District). Sales and Use 0 0 Funding is provided primarily by annual sewer Transient Lodging 0 0 service charges to approximately 16,400 parcels, Franchise 0 0 levied on the tax roll,and collected through property Other 0 0 taxes. The City is a joint member of the Encina
Wastewater Authority,and the annual cost of sewage Total Taxes 0 0 treatment and plant facility construction represents Licenses and Permits 0 0 the fund's most significant expenditure. Additional Intergovernmental 0 0 costs include administration,engineering, Charges for Services 24,326,663 24,813,098 maintenance of the sewer system,and stormwater Fines and Forfeitures 0 0 monitoring. Use of Money and Property 340,304 412,309 Assessments 0 0
Other Revenue 0 0
Total Revenues 24,666,967 25,225,407
Other Sources
Interdepartment Service Charges 0 0
Transfers In 545,604 554,055
Use of Reserves 286,726 122,223
Total Revenues and Sources $25,499,297 $25,901,685 Expenditures
Operations
Staffing 4,503,949 4,563,750
Professional Services/Contract 7,797,492 8,395,502 Other Operating Expenses 325,940 307,152
Utilities 79,990 83,292
Allocated Costs 2,528,261 2,545,018
Capital Outlay 299,126 134,623
Total Expenditures 15,534,758 16,029,337
Other Uses
Transfer to Reserves 451,746 410,342
Transfers Out-CIP 0 0
Transfers Out-Other 9,512,793 9,462,006
Total Expenditures and Uses $25,499,297 $25,901,685 Excess of Revenue and Sources
Over(Under)Expenditures and Uses $0 $0
Beginning Fund Balance $0 $0
Projected Ending Fund Balance $0 $0
05/23/2023CITY OF VISTA FI DAR 4 A rz P�°PkaTIN {BUDGET I P,�6b 156 Of 282

SEWER ADMINISTRATION

PROGRAM
Category: Community Development I Fund Type: Enterprise I Fund: 501 City Sewer Fund I Org: 5010375

PROGRAM STATEMENT
The Sewer Utility provides service to approximately 17,095 property parcels within the City of Vista.This budget unit provides the funding to administer the annual sewer service revenue collection process.The majority of sewer service billings are collected as part of the annual property tax roll,which is collected in two installments,due December 10 and April 10 of each fiscal year.The City is a joint member of the Encina Wastewater Authority and the annual cost of sewage treatment and plant facility operations,which is established by the wastewater authority,is the most significant expenditure for this budget unit.Additionally,the City participates with other North County municipalities in addressing similar water quality issues on a watershed basis,and collaborates with all jurisdictions in the county on a regional basis.

A number of budgeted expenses are shared with the Buena Sanitation District Fund.Costs,except for the Encina Wastewater Authority,are allocated 62 percent to Vista sewer customers and 38 percent to Buena sewer customers,which approximates the asset values for each sewer agency.Encina Wastewater Authority costs are direct costs and are independently paid for by each agency.These direct costs include maintenance and operation of wastewater treatment and sewer pump stations.Sewer services are accounted for in funds separate from the General Fund and are supported by fees from sewer service users.Providing sewer service is shared between the Engineering and Public Works departments.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Finance Director 0.062 0.062 0.062 0.062 0.062 Finance Manager 0.062 0.062 0.062 0.062 0.062 Senior Management Analyst 0.155 0.155 0.155 0.155 0.155 Account Technician 0.310 0.310 0.310 0.310 0.310 Senior Account Clerk 0.310 0.310 0.310 0.310 0.310 Account Clerk 0.310 0.310 0.310 0.310 0.310

1.209 1.209 1.209 1.209 1.209

FINANCING SOURCES
Department revenues 6,150.072 7,231,874 7,867.825 Use of reserves/fund balance 0 0 0
General Fund 0 0 0
$6,150,072 $7,231,874 $7,867,825
05/23/2023CITY OF VISTA F1 AL Y R a A 12 RaTIhfG BUDGET I PPaSo 157 of 282

SEWER ADMINISTRATION CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 134,093 (211,572) 147,748 153,134 167,071 171,643 SUBTOTAL 134,093 (211,572) 147,748 153,134 167,071 171,643

PROFESSIONAL SERVICES
Professional/Consulting Services 5,503,476 5,557,284 5,077,043 5,280,694 6,445,928 7,076,970 SUBTOTAL 5,503,476 5,557,284 5,077,043 5,280,694 6,445,928 7,076,970

OPERATING EXPENSES
Office Supplies 417 879 920 920 790 815 Auto Allowance 494 504 503 503 0 0 Special Department Expense 0 0 0 0 4,650 4,650 Technology Purchases&Services 1,748 3,437 2,560 33,540 3,640 3,640 Advertising 88 157 0 _ 0 0 0 SUBTOTAL 2,747 4,977 3,983 34,963 9,080 9,105

UTILITIES
TelephoneMireless 58 59 60 60 0 0 SUBTOTAL 58 59 60 60 0 0

ALLOCATED COSTS
General Fund Administration 449,084 653,102 653,102 653,102 575,389 575,389 Facility Rental/Maintenance 14,084 14,291 14,908 14,908 19,515 19,618 Insurance/Surety 2,319 2,559 2,687 2,687 3,205 3,365 Information Technology 9,786 10,088 10,524 10,524 11,686 11,735 SUBTOTAL 475,273 680,040 681,221 681,221 609,795 610,107 TOTAL $6,115,647 $6,030,788 $5,910,055 $6,15Q072 $7�231874_ $7,867,825 05/23I2023CITY OF VISTA FI D
RRAF
TIN jEUDGET I P, 0 158 Of 282

SEWER ENGINEERING

PROGRAM STATEMENT
Category: Community Development I Fund Type: Enterprise I Fund: 501 City Sewer Fund I Org: 5010376

PROGRAM STATEMENT
Sewer Engineering is responsible for the engineering management of the City of Vista sewer collection system.The staff for this budget unit coordinates with other agencies to manage interagency flow and treatment agreements,acts as the Member Agency Manager for the Encina Wastewater Authority and manages sewer projects within the Capital Improvement Program(CIP).Currently,the level of effort on sewer CIP projects is significant as major rehabilitation of the sewer collection system is underway.In addition,Sewer Engineering staff reviews sewer proposals for private development projects by participating in initial planning review as well as review of detailed engineering plans.Sewer Engineering staff coordinates with the Public Works Department to keep the system in compliance with state Waste Discharge Requirements.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• Position updates include the reclassification of the Right of Way Agent position to Computerized Maintenance Management Systems Specialist position.
• Establish summer Intern position to assist with GIS,Asset Management and Engineering support in 2024/25.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Community Development 0.155 0.155
Director of Engineering 0.310 0.310 0.310 City Engineer 0.310 0.310 0.310 0.310 0.310 Engineering Division Manager 0.620 0.620 0.620 0.620 0.620 Principal Engineer 0.620 0.620 0.620 Construction Manager 0.620 0.620
Senior Engineer 0.620 0.620 0.620 0.620 0,620 Capital Projects Manager 0.620 0.620 0.620 0.620 0.620 Management Analyst 0.310 0.310 0.310 0.310 0.310 Computerized Maintenance Mgmt Systems Specialist 0.620 0.620 0.620 Right-of-Way Agent 0.930 0.930 0.310 0.310 0.310 Assistant Engineer 0.620 0.620 0.620 0.620 0.620 Construction Inspector II 1.860 1.860 1.860 1.860 1.860 Engineering Technician II 0.620 0.620 0.620 0.620 0.620 IT Technician 0.465 0.465 0.465 0.465 0.465

7.750 7.750 7.905 7.905 7.905

FINANCING SOURCES
Department revenues 1,855,655 1,923,437 1,850.345 Use of reserves/fund balance 25,018 21,560 0 General Fund 0 0 0
$1,880,673 $1,944,997 $1,850,345
05/23/2023CITY OF VISTA FI AL Y R RAAj2 F
TIN J BUDGET I PLO 159 of 282

SEWER ENGINEERING CITYOF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 1,405,538 161,001 1,329,416 1,321,149 1,383,492 1,410,803 SUBTOTAL 1,405,538 161,001 1,329,416 1,321,149 1,383,492 1,410,803

PROFESSIONAL SERVICES
Professional/Consulting Services 48,000 57,471 108,500 108,500 130,100 33,000 SUBTOTAL 48,000 57,471 108,500 108,500 130,100 33,000

OPERATING EXPENSES
Office Supplies 321 710 657 657 800 800 Furniture/Equipment<$5,000 1,919 406 620 620 500 500 Training/Mileage/Conferences 858 959 7,924 7,924 2,329 3,817 Training Materials&Publications 278 0 240 240 240 240 Auto Allowance 5,968 2,658 6,417 6,417 0 0 Special Department Expense 15,269 18,563 20,000 20,000 20,000 20,000 State&Local Associations 334 606 573 573 573 573 Professional Memberships 2,379 1,057 1,844 1,844 1,630 1,567 Technology Purchases&Services 0 744 0 0 0 15,500 Uniforms&Accessories 1,121 186 917 917 638 545 Land&Building Maintenance 110 111 100 100 115 115 Advertising 0 0 1,860 1,860 0 0 Printing/Copying 0 63 310 310 310 310 SUBTOTAL 28.556 26,063 41,462 41,462 27.135 43,967

UTILITIES
Telephone/Wireless 1,642 1,092 1,741 1.741 800 800 SUBTOTAL 1,642 1.092 1,741 1,741 800 800

ALLOCATED COSTS
General Fund Administration 176,819 162,691 162,691 162,691 177,824 177,824 Facility Rental/Maintenance 43,074 43,707 45,594 45,594 59,684 60,001 Vehicle Maintenance 14,223 24,471 24,680 24,680 21,957 22,070 Vehicle Replacement 0 0 11,316 11,316 0 0 Insurance/Surety 12,713 33,186 34,845 34,845 13,634 14,316 Information Technology _ 62,525 63,630 66,259 66,259 74,851 75,164 SUBTOTAL 309,354 327,685 345,385 345,385 347,950 349,375 CAPITAL OUTLAY 46,572 9,499 33,960 37,418 33,960 12,400 TOTAL $1,839,662 $582 812 $1 860,464 $1,855,655 $1,923,437 $1,850,345 05I23I2023CITY OF VISTA FI D
RRAA/2
TIN BUDGET I P, & 160 OI 282

PROGRAMSTORMWATER ENGINEERING
Category: Stormwater Engineering) Fund Type: Enterprise I Fund: 501 City Sewer Fund I Org: 5010377

PROGRAM STATEMENT
Stormwater Engineering is responsible for administering,monitoring,enforcing,and reporting on components of the City's stormwater pollution prevention program and related ordinances.The City's stormwater program is mandated by state and federal regulations,preventing pollutants and illegal discharges from entering the storm drain system and local waterbodies.Primary functions of Stormwater Engineering include:
coordinating and implementing citywide pollution prevention activities;technical support for development,construction,and maintenance activities;illicit discharge response,detection,elimination,and enforcement;inspections at existing development/properties;water quality monitoring;outreach and education activities;and coordination of mandatory annual reports.The Stormwater Engineering division collaborates with other San Diego County municipalities in the Carlsbad and San Luis Rey watersheds to address priority water quality conditions identified in the watershed's Water Quality Improvement Plans.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Water quality monitoring conducted at Agua Hedionda Lagoon has been completed by municipalities in the Carlsbad Watershed, stabilizing costs for watershed activities.

FY 2024-25 budget includes updates to stormwater planning documents,development standards,and municipal ordinances to correspond with anticipated re-issuance of the municipal stormwater permit.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Stormwater Program Manager 0.90 0.90 0.90 0.90 0.90 Environmental Specialist II 3.00 3.00 3.00 3.00 3.00 Management Assistant 1.00 1.00 1.00 1.00 1.00

4.90 4.90 4.90 4.90 4.90

FINANCING SOURCES
Charges to other funds 185,208 193,973 186,532 Department revenues 1,417,857 1,263,968 1,340,106 Use of reserves/fund balance 0 58,158 0 General Fund 0 0 0
$1,603,065 $1,516,099 $1,526,638
05/23I2023CITY OF VISTA FI AL Y RRAA12F ':l
BUDGET I Pf§�ho 161 Of 282

STORMWATER ENGINEERING

CITYOF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 762,234 191,747 688,743 700,102 703,157 713,533 SUBTOTAL 762,234 191,747 688,743 700.102 703,157 713,533

PROFESSIONAL SERVICES
Professional/Consulting Services 320,185 364,560 474,000 584,909 440,000 499,000 Contracts with Other Agencies 78 0 1,000 1,000 1,000 1,000 SUBTOTAL 320,263 364,560 475,000 585,909 441,000 500,000

OPERATING EXPENSES
Office Supplies 496 832 750 750 750 750 Furniture/Equipment<$5,000 106 666 500 500 500 500 Training/Mileage/Conferences 1,600 3,399 6,085 6,085 6,205 4,980 Training Materials&Publications 0 171 0 0 0 0 Special Department Expense 37,463 44,169 47,000 47,000 47,000 47,000 Professional Memberships 955 1,472 2,450 2,450 1,495 1,195 Technology Purchases&Services 2,987 0 0 0 0 0 Uniforms&Accessories 166 666 750 750 750 750 Equipment Maintenance/Services 65 0 800 800 800 800 Printing/Copying 1,064 1,794 2,000 2,000 2,000 2,000 SUBTOTAL 44,902 53,170 60,335 60,335 59,500 57,975

UTILITIES
TelephoneNVireless 2,247 2,596 3,240 3,240 2,760 2,760 SUBTOTAL 2,247 2,596 3,240 3,240 2,760 2,760

ALLOCATED COSTS
General Fund Administration 115,071 136,665 136,665 136,665 144,167 144,167 Facility Rental/Maintenance 25,918 26,300 27,435 27,435 35,913 36,104 Vehicle Maintenance 12,573 10,109 10,242 10,242 16,410 16,482 Vehicle Replacement 0 0 17,174 17,174 0 0 Insurance/Surety 6,832 7,492 7,867 7,867 7,709 8,094 Information Technology 52,005 52,463 54.096 54,096 47,325 47,523 SUBTOTAL 212,399 233,029 253,479 253,479 251,524 252,370 CAPITAL OUTLAY 0 0 0 0 58,158 0 TOTAL $1,342,045 $845,102 $1,480,797 $1�603 065 $1,516z099 $1,526,638 05/23/2023CITY OF VISTA FID
RRAFI,
BUDGET I PfFA0 162 of 282

CITY OU' VISTA
0000

CITY OF VISTA
to N L I F 0 R Iv
05/23/2023CITY OF VISTA FI AL Y R RAA,2FTGET I P,,,p 163 Of 282

BUENA SANITATION DISTRICT
FUND AR
FUND 504: The Buena Sanitation District Fund Is Revenues 2023/24 2024/25 an enterprise fund used to account for the provision Taxes of sewer services for parcels located within the Property 0 0 District(exclusive of parcels served by the City Sales and Use 0 0 Sewer Fund). Funding is provided primarily by Transient Lodging 0 0 annual sewer service charges to in excess of 6,350 Franchise 0 0 parcels,levied on the tax roll,and collected through Other 0 0 property taxes. The District is a joint member of the
Encina Wastewater Authority,and the annual cost of Total Taxes 0 0 sewage treatment and plant facility construction Licenses and Permits 0 0 represents the fund's most significant Engineering Intergovernmental 0 0 expenditure. Additional costs include administration, Charges for Services 8.665,000 8,837,000 maintenance of the sewer system,and stormwater Fines and Forfeitures 0 0 activities within city limits. Use of Money and Property 117,434 142,282 Assessments 0 0
Other Revenue 0 0
Total Revenues 8,782,434 8,979,282
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 109,528 66,663
Total Revenues and Sources $8,891,962 $9,045,945 Expenditures
Operations
Staffing 1,894,110 1,916,395
Professional Services/Contract 2,685,861 2,870,027 Other Operating Expenses 98,815 102,886
Utilities 47,177 49,121
Allocated Costs 954,581 959,320
Capital Outlay 117,128 74,263
Total Expenditures 5,797,672 5,972,012
Other Uses
Transfer to Reserves 226,839 219,546
Transfers Out-CIP 0 0
Transfers Out-Other 2,867,451 2,854,387
Total Expenditures and Uses $8,891,962 $9,045,945 Excess of Revenue and Sources
Over(Under)Expenditures and Uses $0 $0
Beginning Fund Balance $0 $0
Projected Ending Fund Balance $0 $0
OJI23�ZO23CITY OF VISTA F1 L Y R a A 12 ATfN BUDGET I P f§jg 5 64 Of 282

SANITATIONBUENA ' ' •

PROGRAM
Category: Community Development I Fund Type: Enterprise I Fund: 504 Buena Sanitation District Sewer Fund I Org: 5040380

PROGRAM STATEMENT
The Buena Sanitation District provides service to approximately 6,493 property parcels within the City of Vista and unincorporated areas adjacent to the city.This budget unit provides the funds to administer the annual sewer service revenue collection process.The majority of sewer service billings are collected as part of the annual property tax roll,which is collected in two installments,due in December and April of each fiscal year.The Buena Sanitation District is a joint member of the Encina Wastewater Authority,and the annual cost of sewage treatment and plant facility operations is the most significant expenditure of this budget unit.Additionally,Buena Sanitation District participates collaboratively with other North County municipalities in addressing similar water quality issues on a watershed basis,and collaborates with all iurisdictions in the countv on a reaional basis.

A number of budgeted expenses are shared with the Vista Sewer Fund. Costs,except for the Encina Wastewater Authority,are allocated 62 percent to Vista sewer customers and 38 percent to Buena sewer customers,which approximates the asset values for each sewer agency.

Encina Wastewater Authority costs are direct costs and are paid for by each agency independently. These direct costs include maintenance and operation of wastewater treatment and sewer pump stations. Sewer services are accounted for in funds separate from the General Fund and are supported by fees from sewer service users. Providing sewer service is shared between the City's Engineering and Public Works departments.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None
Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Finance Director 0.038 0.038 0.038 0.038 0.038 Finance Manager 0 038 0.038 0.038 0.038 0 038 Senior Management Analyst 0.095 0.095 0.095 0.095 0.095 Account Technician 0.190 0.190 0.190 0.190 0.190 Senior Account Clerk 0.190 0.190 0.190 0.190 0.190 Account Clerk 0.190 0.190 0.190 0.190 0.190

0.741 0.741 0.741 0.741 0.741

FINANCING SOURCES
Department revenues 2,440.559 2,799,314 3.043 970 Use of reserves/fund balance 0 0 0
General Fund 0 0 0
$2,440,559 $2,799,314 $3,043,970
. I
05/23I2023CITY OF VISTA Fi DRRAF
Ni BUDGET I P,to 165 Of 282

SANITATIONBUENA •

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 152,293 260,663 105,887 106,056 120,655 123,455 SUBTOTAL 152,293 260,663 105,887 106,056 120,655 123,455

PROFESSIONAL SERVICES
Professional/Consulting Services 2,233,435 2,230,322 1,900,946 2,054,562 2,435,449 2,677,114 SUBTOTAL 2,233,435 2,230,322 1,900,946 2,054,562 2,435,449 2,677,114

OPERATING EXPENSES
Office Supplies 137 303 430 430 235 240 Auto Allowance 303 309 308 308 0 0 Special Department Expense 0 0 0 0 2,850 2,850 Technology Purchases&Services 1,071 2,107 1,565 20,535 1,565 1,565 Advertising 41 96 0 0 0 0 SUBTOTAL 1,552 2,815 2,303 21,273 4,650 4,655

UTILITIES
Telephone/Wireless 36 37 36 36 0 0 SUBTOTAL 36 37 36 36 0 0

ALLOCATED COSTS
General Fund Administration 170,973 243,915 243,915 243,915 220,788 220,788 Facility Rental/Maintenance 6,051 6,140 6,405 6,405 8,385 8,429 Insurance/Surety 1,594 1,773 1,862 1,862 2,230 2,342 Information Technology _ 5,998 6,258 6,450 6,450 7,157 7,187 SUBTOTAL 184,616 258,086 258,632 258,632 238,560 238,746 TOTAL $2,571,932 $2,751,923 $2,267,804 $2,440,559 $2,799,314 $3,043 970 05I23I2023CITY OF VISTA FI DftRAF
N j BUDGET I Pf�;56b 166 Of 282

PROGRAMBUENA SANITATION DISTRICT ENGINEERING CII'Y OF VIS'Fik Category: Community Development I Fund Type: Enterprise I Fund: 504 Buena Sanitation District Sewer Fund I Org: 5040385

PROGRAM STATEMENT
Buena Sanitation District(BSD)Engineering is responsible for the engineering management of the BSD sewer collection system.The staff for this budget unit coordinates with other agencies to manage interagency flow and treatment agreements,acts as the Member Agency Manager for the Encina Wastewater Authority and manages sewer projects within the Capital Improvement Program(CIP).Currently,the level of effort on sewer CIP projects is significant as major rehabilitation of the sewer collection system is underway.In addition,BSD Engineering staff reviews sewer proposals for private development projects by participating in initial planning review as well as review of detailed engineering plans.BSD Engineering staff coordinates with the Public Works Department to keep the system in compliance with state Waste Discharge D.,-;.....+... -

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• Position updates include the reclassification of the Right of Way Agent position to Computerized Maintenance Management Coordinator position.
• Establish summer Intern position to assist with GIS,Asset Management and Engineering support in 2024/25.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Community Development 0 095 0.095
Director of Engineering 0.190 0.190 0.190 City Engineer 0.190 0.190 0.190 0.190 0.190 Engineering Division Manager 0.380 0.380 0.380 0.380 0.380 Principal Engineer 0.380 0.380 0.380 Construction Manager 0.380 0.380
Senior Engineer 0.380 0.380 0.380 0.380 0.380 Capital Projects Manager 0.380 0.380 0.380 0.380 0.380 Management Analyst 0.190 0.190 0.190 0.190 0.190 Computerized Maintenance Mgmt Systems Specialist 0.380 0.380 0.380 Right-of-Way Agent 0.570 0.570 0.190 0.190 0.190 Assistant Engineer 0.380 0.380 0.380 0.380 0.380 Construction Inspector II 1.140 1.140 1.140 1.140 1.140 Engineering Technician II 0.380 0.380 0.380 0.380 0.380 IT Technician 0.285 0.285 0.285 0.285 0.285

4.750 4.750 4.845 4.845 4.845

FINANCING SOURCES
Department revenues 1,087,096 1,141,389 1,110,307 Use of reserves/fund balance 15,334 13,214 0 General Fund 0 0 0
$1,102,430 $1,154,503 $1,110,307
05/23/2023CITY OF VISTA FI AL Y R RAr
ATIN- BUDGET I P,60 167 Of 282

BUENA SANITATION DISTRICT ENGINEERING CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 583,471 506,936 814,905 809,840 847,947 864,687 SUBTOTAL 583,471 506,936 814,905 809,840 847,947 864,687

PROFESSIONAL SERVICES
Professional/Consulting Services 37,889 33,039 66,500 66,500 79,125 20,225 SUBTOTAL 37,889 33,039 66,500 66,500 79,125 20,225

OPERATING EXPENSES
Office Supplies 194 703 403 403 490 490 Furniture/Equipment<$5,000 1,176 249 380 380 300 300 Training/Mileage/Conferences 526 661 4,858 4,858 1,428 2,340 Training Materials&Publications 170 0 147 147 147 147 Auto Allowance 3,658 1,629 3,933 3,933 0 0 Special Department Expense 2,848 3,326 3,500 3,500 3,500 3,500 State&Local Associations 204 372 352 352 352 352 Professional Memberships 1,459 647 1,132 1,132 997 960 Technology Purchases&Services 0 456 0 0 0 9,500 Uniforms&Accessories 687 114 563 563 392 335 Advertising 0 0 1,140 1,140 0 0 Pdnting/Copying 0 39 190 190 190 190 SUBTOTAL 10,922 8196 16,598 16,598 7,796 18,114

UTILITIES
Telephone/Wireless 1,006 669 1,065 1,065 490 490 SUBTOTAL 1,006 669 1,065 1,065 490 490

ALLOCATED COSTS
General Fund Administration 101,516 97,549 97,549 97,549 105,590 105,590 Facility Rental/Maintenance 28,739 29,162 30,420 30,420 39,832 40,043 Vehicle Replacement 0 0 9,021 9,021 0 0 Insurance/Surety 6,848 7,517 7,893 7,893 7,133 7,490 Information Technology 38,322 37.952 40,610 40,610 45,876 46,068 SUBTOTAL 175,425 172,180 185,493 185,493 198,431 199,191 CAPITAL OUTLAY 22,938 5,460 20,814 22,934 20,814 7,600 TOTAL - $831 651 .$726 480 $1 105 375 $1,102,430 $1,154,603 $I 11�3, 07 05I23I2023CITY OF VISTA FIDRRA
ATIN BUDGET I P, o 168 Of 282

CITY OF VISTA
05/23/2023c'TY OF VISTA FIII Al,r R a A 12 TIN BUDGET i P�dG 169 of 282

CALIFORNIA

SUMMARYFUND
FUND 511: The California Mandated Trash Clean- Revenues 2023/24 2024/25 Up(CMTC)Fund is an enterprise fund used to Taxes
account for the compliance activities required by San Property 0 0 Diego Regional Water Quality Control Board Order Sales and Use 0 0 No.R9-2017-0077(Order). These activities include Transient Lodging 0 0 the control,collection,and disposal of human Franchise 0 0 generated solid waste(excluding green and Other 0 0 hazardous wastes)from the right-of-way prior to Total Taxes 0 0 entering surface waters. Funding is provided
primarily by a CMTC charge on EDCO bills and Licenses and Permits 0 0 remitted to the City quarterly. The program Intergovernmental 0 0 demonstrates compliance by adhering to the specific Charges for Services 2,266,100 2,266,100 framework described within the Order. Fines and Forfeitures 0 0 Use of Money and Property 49,009 59,378
Assessments 0 0
Other Revenue 0 0
Total Revenues 2,315,109 2,325,478
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 0 0
Total Revenues and Sources $2,315,109 $2,325,478 Expenditures
Operations
Staffing 173,387 176,529
Professional Services/Contract 433,710 438,369
Other Operating Expenses 5,495 5,125
Utilities 1,000 1,000
Allocated Costs 86,363 86,407
Capital Outlay 0 0
Total Expenditures 699,955 707,430
Other Uses
Transfer to Reserves 5,934 5,934
Transfers Out-CIP 271,000 1,268,500
Transfers Out-Other 0 0
Total Expenditures and Uses $976,889 $1,981,864
Excess of Revenue and Sources
Over(Under)Expenditures and Uses $1,338,220 $343,614 Beginning Fund Balance $3,816,691 $5,154,911
Projected Ending Fund Balance $5,154,911 $5,498,525 05I23I2023CITY OF VISTA FI D
RRAA12
ATINI BUDGET I P, & 170 Of 282

CIVITC ENGINEERING CITY OF VISTY'�
PROGRAM STATEMENT I
Category: Community Development I Fund Type: Enterprise I Fund: 511 California Mandated Trash Clean-up Fund I Org: 5110378

PROGRAM STATEMENT
CMTC Engineering is responsible for administering,monitoring,enforcing,and reporting on components of the City's California Mandated Trash Clean-Up(CMTC)Compliance program. The program implements compliance activities required by San Diego Regional Water Quality Control Board Order No.R9-2017-0077(Order),including the control,collection,and disposal of human generated solid waste(excluding green and hazardous wastes)from the right-of-way prior to entering surface waters. The program demonstrates compliance by adhering to the specific framework described within the Order.Primary functions of CMTC Engineering include:optimizing trash capture device installations,- technical support for development,construction,monitoring,and maintenance activities;coordinating data collection;preparing annual reports; and conducting outreach,education,and enforcement activities.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Stormwater Program Manager 0.100 0.100 0.100 0.100 0.100 Senior Environmental Specialist 1.000 1.000 1.000 1.000 1.000

1.100 1.100 1.100 1.100 1.100

FINANCING SOURCES
Department revenues 644,675 528.544 534 360 Use of reserves/fund balance 0 0 0
General Fund 0 0 0
$644,675 $528,544 $534,360
05/23/2023CITY OF VISTA FI D R RAA12FT
GET I PP6db 171 Of 282

ENGINEERINGCIVITC

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 319,691 (17,196) 157,530 171,396 173,387 176,529 SUBTOTAL 319,691 (17,196) 157,530 171,396 173,387 176,529

PROFESSIONAL SERVICES
Professional/Consulting Services 86,793 223,577 440,000 454,630 278,000 281,000 SUBTOTAL 86,793 223,577 440,000 454,630 278,000 281,000

OPERATING EXPENSES
Office Supplies 97 0 200 200 200 200 Furniture/Equipment<$5,000 0 0 350 350 350 350 Training/Mileage/Conferences 110 420 4,040 4,040 3.600 3,600 Special Department Expense 0 0 2,000 2,000 0 0 Professional Memberships 158 139 325 325 545 175 Technology Purchases&Services 0 0 0 0 0 0 Uniforms&Accessories 139 0 300 300 300 300 Printing/Copying 0 0 0 0 500 500 SUBTOTAL 504 559 7,215 7,215 5,495 5,125

UTILITIES
Telephone/Wireless 0 705 1,080 1,080 1,000 1,000 SUBTOTAL 0 705 1,080 1,080 1,000 1,000

ALLOCATED COSTS
General Fund Administration 0 9,514 9,514 9,514 60,038 60,038 Vehicle Replacement 0 0 0 0 0 0 Information Technology 0 805 840 840 10,624 10,668 SUBTOTAL 0 10,319 10,354 10,354 70,662 70,706 CAPITAL OUTLAY 35,340 0 0 0 0 0 TOTAL $442,328 $217.963 $616 979 $644 675 $528 544 $534,360 05I23I2023CITY OF VISTA FI AL Y R a 1FfMRATINi
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CITY OF VISTA
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CITY OF VISTA
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�i

PUBLIC WORKS
YFSIA
- � A
Fiscal Years 2023/24 and 2024/25
OCJ/23/2023CITY OF VISTA Ft AL Y R 4 A IZ 3lhl BUDGET P,�o 1 lW6f)2&kTA 0 • L I F 0 R 4

PUBLIC O .

OVERVIEW

CATEGORY DESCRIPTION
The Public Works category provides funding for street and roadway maintenance,graffiti abatement,park and median maintenance,drainage system,and sanitary sewer maintenance for the Vista and Buena Sanitation Districts. The budget units also maintains,installs,and repairs other right-of-way improvements such as trees,street lights,traffic signals,and signs.

FISCAL YEARS 2023/24 AND 2024/25 GOALS
During the current budget period focus areas for Public Works will include:
• Identify parkways and mediums that need to be upgraded or redesigned. • Maintain artificial turf and playgrounds for longevity. ■ Continue to develop an integrated Pest Management(IPM)program and apply to all applicable areas. • Asphalt core sampling of various distressed roads in Vista. ■ Reduce energy consumption at all city facilities by implementing energy efficiency upgrades. • Pursue grants for the improvement of the urban forest and trail system with planting of new trees and installation of irrigation facilities. • Eliminate sidewalk trip hazards by removing/replacing panels and other innovative rehabilitation methods. ■ Eradicate blight throughout the City and the SR-78 corridor by improving landscape and developing vacant street shoulders.

Perform trenchless spot repairs to sewer pipes,approximately 50 per year,to improve the system integrity with the lowest cost. 05/23/2023CITY OF VISTA FI D
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SUMMARYPUBLIC WORKS CITY OF VISTA
BUDGET
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Public Works Administration 797,169 882,943 878,686 1,424,392 986,266 1,021,170 Graffiti Abatement 293,048 250,580 273,184 286,438 298,356 299,733 Park Maintenance 1,898,328 2,165,697 2,256,803 2,462,809 2,680,997 2,725,997 Parkways&Medians 347,399 375,216 409,366 426,977 477,888 500,348 Gas Tax Street Maintenance 2,531,216 2,784,246 2,773,190 3,255,929 3,359,614 3,202,452 1972 Lighting&Landscape MD 1,480,376 1,600,222 1,480,719 3,571,888 1,601,050 1,614,316 S, Melrose MD 115,838 113,875 129,587 129,587 124,235 129,913 La Mirada Canyon MD 2,410 4,771 6,996 8,814 6,510 6,556 1982 Act Street Maintenance 290,550 220,451 433,524 645,337 326,503 333,231 Sewer Maintenance 2,899,377 1,774,903 2,925,372 3,160,779 3,023,786 3,013,220 Stormwater Maintenance 1,703,157 941,792 1,642,220 1,926,641 1,839,562 1,771,309 BSD Maintenance 1,531,897 872,206 1,837,697 2,029,873 1,843,755 1,817,735 CMTC Maintenance 98,847 122,775 161,276 196,693 171,411 173,070 TOTAL $13,989,612 $12,109,677 $15,208,620 $19,526,158 $16,739,933 $16,609,050 Staffing 5,390,338 3,213,306 5,645,198 5,668,524 6,021,802 6,097,614 Professional Services 2,308,319 2,653,611 2,993,051 3,631,476 3,664,468 3,765,549 Operating Expenses 982,861 1,018,660 1,052,641 1,648,672 1,360,724 1,277,405 Utilities 1,309,128 1,450,012 1,448,226 1,672,389 1,494,171 1,548,358 Allocated Costs 3,159,241 3,031,635 3,756,356 3,756,356 3,631,973 3,630,615 Capital Outlay 839,725 742,454 313,148 3,148,740 566,795 289,509 TOTAL $13,989.612 $12.109.677 $15,208,620 $19,526,158 516,739,933 $16,609,050 PUBLIC WORKS HISTORICAL COMPARISON PERCENTAGE OF 2023/24GENERAL FUND EXPENDITURES $25,000,000 (EXCLUDING TRANSFERS)
Community
Services
$20,000,000 Public Works 8.4%
ECap[tdl.Outlay 4.6%
$15,000,000 - OAllocated Costs
outilities Community
$10,000,000 - - _ ■Operating Expenses Development f Professional Services 11.2%
$5,000,000 - - - Estatt"r9 Public Safety General 65.0%
$0 Government
20123�2021'J202212 2022013 2023124 2024411 10.8% Actual Actual Budget Budget Budget Budget
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PUBLIC WORKS
The Public Works budget units shown below are responsible for maintaining City parks and medians,streets,drainage systems,sanitary sewers,and other right-of-way components such as trees,street lights,traffic signals,and signs.

Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2023/24 Public Works Administration
0010400 731,434 22,385 34,641 62,719 135,087 0 986,266 Graffiti Abatement
0010420 187,041 7,000 27,837 756 75,722 0 298,356 Park Maintenance
0010525 375,810 1,158,803 129,301 747,228 241,855 28,000 2,680,997 Parkways& Medians
0010530 120,167 207,020 18,826 123,554 8,321 0 477,888 FUND TOTAL 1,414,452 1,395,208 210,605 934,257 460,985 28,000 4,443,507 Gas Tax Street Maintenance
1060410 1,298,714 613,968 220,650 4,776 986,033 235,473 3,359,614 FUND TOTAL 1,298,714 613,968 220,650 4,776 986,033 235,473 3,359,614 1972 Lighting& Landscape Maintenance District
1080440 132,899 256,025 581,105 379,182 251,839 0 1,601,050 FUND TOTAL 132,899 256,025 581,105 379,182 251,839 0 1,601,050 S. Melrose Landscape Maintenance District
1130535 0 46,253 6,770 52,839 18,373 0 124,235 FUND TOTAL 0 46,253 6,770 52,839 18,373 0 124,235 La Mirada Canyon Maintenance District
1140540 0 5,518 0 0 992 g 6,510 FUND TOTAL 0 5,518 0 0 992 0 6,510 1982 Act Street Maintenance
1200430 0 240,035 25,000 0 61,468 0 326,503 FUND TOTAL 0 240,035 25,000 0 61,468 0 326,503 Sewer Maintenance
5010460 1,498,589 277,782 126,904 31,244 932,121 157,146 3,023,786 Stormwater Maintenance
5010470 751,640 502,682 103,321 45,186 386,871 49,862 1,839,562 FUND TOTAL 2,250,229 780,464 230,225 76,430 1,318,992 207,008 4,863,348 Buena Sanitation District Maintenance
5040480 925,508 171,287 86,369 46,687 517,590 96,314 1,843,755 FUND TOTAL 925,508 171,287 86,369 46,687 517,590 96,314 1,843,755 California Mandated Trash Clean-up Maintenance
5110478 0 155,710 0 0 15,701 0 171,411 FUND TOTAL 0 155,710 0 0 15,701 0 171,411 GRAND TOTAL $6.021.802 53,664.468 $1,360,724 51.494,171 $3,631,973 $566,795 $16,739,933 05/23/2023CITY OF VISTA FIULYi2 4 A rzf�WINI
BUDGET I Pf�,A,b 177 Of 282

BUDGETLIC WORKS CH'Y OF VIS'I'A
•
Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2024/25 Public Works Administration
0010400 759,379 22,889 35,302 64,866 138,734 0 1,021,170 Graffiti Abatement
0010420 191,414 7,000 24,287 780 76,252 0 299,733 Park Maintenance
0010525 383,257 1,203,980 128,065 778,733 203,962 28,000 2,725,997 Parkways& Medians
0010530 123,685 224,728 18,826 124,673 8,436 0 500,348 FUND TOTAL 1,457,735 1,458,597 206,480 969,052 427,384 28,000 4,547,248 Gas Tax Street Maintenance
1060410 1,309,512 599,551 215,772 4,920 1,000,074 72,623 3,202,452 FUND TOTAL 1,309,512 599,551 215,772 4,920 1,000,074 72,623 3,202,452 1972 Lighting& Landscape Maintenance District
1080440 134,343 290,025 547,331 390,543 252,074 0 1,614,316 FUND TOTAL 134,343 290,025 547,331 390,543 252,074 0 1,614,316 S. Melrose Landscape Maintenance District
1130535 0 49,460 6,600 55,480 18,373 0 129,913 FUND TOTAL 0 49,460 6,600 55,480 18,373 0 129,913 La Mirada Canyon Maintenance District
1140540 0 5,564 0 0 992 0 6,556 FUND TOTAL 0 5,564 0 0 992 0 6,556 1982 Act Street Maintenance
1200430 0 246,763 25,000 0 61,468 0 333,231 FUND TOTAL 0 246,763 25,000 0 61,468 0 333,231 Sewer Maintenance
5010460 1,503,059 281,172 129,547 32,533 944,686 122,223 3,013,220 Stormwater Maintenance
5010470 764,712 504,360 66,558 47,199 388,480 0 1,771,309 FUND TOTAL 2,267,771 785,532 196,105 79,732 1,333,166 122,223 4,784,529 Buena Sanitation District Maintenance
5040480 928,253 172,688 80,117 48,631 521,383 66,663 1,817,735 FUND TOTAL 928,253 172,688 80,117 48,631 521,383 66,663 1,817,735 CMTC Maintenance
5110478 0 157,369 0 0 15,701 0 173,070 FUND TOTAL 0 157,369 0 0 15,701 0 173,070 GRAND TOTAL $6,097,614 $3,765.549 $1.277.405 $1,548,358 $3,630,615 $289,509 $16-609,050 05/23/2023CITY OF VISTA FI AL Y 4 A 2 TIN BUDGET I P ftdb 178 Of 282

PUBLIC WORKSADMINISTRATION

PROGRAM
Category: Public Works I Fund Type: General I Fund: 001 General Fund I Org: 0010400

PROGRAM STATEMENT
Public Works Administration provides leadership,direction,administrative,and contract management support to the five divisions of the Public Works Department:Building and Facilities,Fleet Maintenance,Park Maintenance,Street Maintenance,and Wastewater.Public Works Administration facilitates public service delivery proactively and in response to service request orders(SROs)for graffiti removal,pothole repair,street light maintenance,and traffic signal outages.Administration also coordinates assistance for citywide special events such as the 4th of July celebration,Strawberry Festival,and Chamber of Commerce Christmas Parade.Administration also works with other city departments,state agencies,and neighboring cities for cooperative maintenance of city right-of-way.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Revised budget in FY 2022/23 includes funds to complete a lighting study Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Public Works 1.00 1.00 1.00 1.00 100 Management Analyst 1.00 1.00 1.00 1.00 1.00 Management Assistant 1.00 1.00 1.00 1.00 1.00 Senior Account Clerk 100 1.00 1.00 1.00 1.00

4.00 4.00 4.00 4.00 4.00

FINANCING SOURCES
Charges to other funds 498,576 554,716 554,716 Department revenues 7,000 7,000 7,000 General Fund 918,816 424,550 459,454
$1,424,392 $986,266 $1,021,170
OJI23I2O23CITY OF VISTA Ft AL Y 4 AA2 ATiii BUDGET I P,��7d 179 of 282

PUBLIC WORKSADMINISTRATION

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
TT 2020/21 _ 2021/22_ 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 611,482 630,737 659,457 678,809 731,434 759,379 SUBTOTAL 611,482 630,737 659,457 678,809 731,434 759,379

PROFESSIONAL SERVICES
Professional/Consulting Services 4,646 2,175 4,000 4,000 5,585 5,585 Service Contract 0 0 0 0 16,800 17,304 SUBTOTAL 4,646 2,175 4,000 4,000 22,385 22,889

OPERATING EXPENSES
Office Supplies 182 567 740 740 740 740 Operating Supplies 0 0 3,000 3,000 3,000 3,000 Training/Mileage/Conferences 150 1,341 7,248 7,248 7,940 8,310 Training Materials&Publications 656 0 0 0 0 0 Auto Allowance 4,814 4,813 4,800 4,800 0 0 Special Department Expense 25,586 16,844 15,900 468,711 16,695 16,986 Professional Memberships 490 90 516 516 516 516 Rents&Leases 1,643 2,191 5,750 5,750 5,750 5,750 SUBTOTAL 33,521 25,845 37,954 490,765 34,641 35,302

UTILITIES
Electricity/Natural Gas 3,362 42,116 3,628 44,617 49,475 50,959 Telephone/Wireless 481 481 720 720 0 0 Water 921 5,539 912 13,401 6,478 6,803 Sewer 437 8,496 _ 776 20,841 6,766 7,104 SUBTOTAL 5,201 56,633 61036 79,579 62,719 64,866

ALLOCATED COSTS
Facility Rental/Maintenance 60,974 56,508 58,333 58,333 57,886 60,769 Vehicle Maintenance 17,562 40,255 39,402 39,402 18,792 18,913 Vehicle Replacement 19,054 18,003 18,389 18,389 10,140 10,140 Insurance/Surety 10,607 17,726 18,612 18,612 9,636 10,118 Information Technology 34,122 35,061 36,503 36,503 38,633 38,794 SUBTOTAL 142,319 167,553 171,239 171,239 135,087 138,734 TOTAL $797,169 $882,943 $878,686 $1,424 392 $986,266 $1,021,170 � I
05/23/2023CITY OF VISTA FI ALY R 4 R 12 TINf�BUDGET I P ,J, 180 of 282

GRAFFITI ABATEMENT

PROGRAM
Category: Public Works I Fund Type: General I Fund: 001 General Fund I Org: 0010420

PROGRAM STATEMENT
The Graffiti Abatement budget unit funds the eradication of graffiti on public property parcels in the city and on the SR-78 sound wall.Staff proactively locates and responds to all reported incidents of graffiti vandalism.By providing documentation and data from the department's use of Graffiti Tracker software,staff works closely with the San Diego County Sheriffs Department,City Attorney,and Code Enforcement in the arrest and prosecution of graffiti vandals.This team also provides high-pressure water cleaning of city facilities including skate parks, downtown sidewalks,and other important landmarks.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Street Maintenance Worker II 2.00 1.50 1.50 1.50 1.50

2.00 1.50 1.50 1.50 1.50

FINANCING SOURCES
Charges to other funds 0 0 0
Department revenues 6,870 5,000 5,000 General Fund 279,568 293,356 294,733
$286,438 $298.356 $299,733
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GRAFFITI ABATEMENT CITYOF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 207,666 163,770 171,974 178,471 187,041 191,414 SUBTOTAL 207,666 163,770 171,974 178,471 187,041 191,414

PROFESSIONAL SERVICES
Professional/Consulting Services 332 0 0 0 0 0 Service Contract 770 1,545 7,000 12,455 7,000 7,000 SUBTOTAL 1,102 1,545 7,000 12,455 7,000 7,000

OPERATING EXPENSES
Operating Supplies 13,044 12,284 13,500 13,500 18,500 18,500 Furniture/Equipment<$5,000 286 84 300 300 300 300 Training/Mileage/Conferences 110 447 384 384 418 428 Special Department Expense 0 0 46 46 106 46 Uniforms&Accessories 2,398 1,750 2,013 2,013 1,513 1,513 Equipment Maintenance/Services 1,458 913 1,500 1,500 7,000 3,500 SUBTOTAL 17,296 15,478 17,743 17,743 27,837 24,287

UTILITIES
Electricity/Natural Gas 1,494 0 0 0 0 0 Telephone/Wireless 569 426 1.320 2,622 756 780 Water 339 0 0 0 0 0 Sewer 164 0 0 0 0 0 SUBTOTAL 2,566 426 1,320 2,622 756 780

ALLOCATED COSTS
Vehicle Maintenance 39,197 45,825 45,866 45,866 43,168 43,482 Vehicle Replacement 14,928 12,208 17,423 17,423 14,951 14,951 Insurance/Surety 3,037 3,356 3,524 3,524 3,116 3,271 Information Technology 7,257 7,972 8,334 8,334 14,487 14,548 SUBTOTAL 64,419 69,361 75,147 75,147 75,722 76,252 TOTAL $293 048 $250 580 $273184 $286 438 $298 356 $299,733 05/23I2023CITY OF VISTA F1DRAAFATT,N
RDGET I P 7
6c 78 182 of 282

PARK MAINTENANCE

PROGRAM
Category: Public Works I Fund Type: General I Fund: 001 General Fund I Org: 0010525

PROGRAM STATEMENT
This budget unit funds the maintenance of park grounds,picnic structures,and trails within the City's park system.Staff monitors and supplements the work of contractors who provide maintenance at 27 sites encompassing 260 acres of park land,including:Brengle Terrace Park,Buena Vista Park,Vista Sports Park,the Civic Center complex,and other city-owned facilities.Annually,the budget unit provides for trimming of approximately 700 park trees throughout the city. In addition to monitoring the work of landscape,tree service,janitorial,and backflow plumbing contractors,Park Maintenance staff also oversees a wide variety of duties that support various contracts,such as seasonal fire fuel abatement and park litter cleanup.Other duties include providing direction to volunteer groups,responding to citizen-generated requests for service,and making additional park improvements.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Increases in the Service Contract category include additional park restroom janitorial services and gopher control at all park sites.

MAJOR PROJECTS IN CURRENT BUDGET PERIOD
Resurfacing of all playgrounds.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Public Works Operations Manager 012 0.12 0.12 0.12 0.12 Public Works Supervisor 040 0.40 0.40 0.40 0.40 Park Maintenance Worker III 2.00 2.00 2.00 2.00 2.00 Office Specialist II 0.25 0.25 0.25 0.25 0.25

2.77 2.77 2.77 2.77 2.77

FINANCING SOURCES
Department revenues 0 0 0
Use of reserves 0 0 0
General Fund 2.462.809 2,680,997 2,725,997 $2,462,809 $2,680,997 $2,725,997
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PARK MAINTENANCE CITY OF VISTA
BUDGET UNIT EXPENSE SUMMARY I
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 309,866 309,203 358,864 360,776 375,810 383,257 SUBTOTAL 309,866 309,203 358,864 360,776 375,810 383,257

PROFESSIONAL SERVICES
Professional/Consulting Services 432 0 0 0 0 0 Contracts with Other Agencies 24,928 53,857 44,949 44,949 18,000 18,000 Service Contract 599,733 779,169 787,015 958,851 1,140,803 1,185,980 SUBTOTAL 625,093 ^ 833,025 831,964 1,003,800 1,158,803 1,203,980

OPERATING EXPENSES
Office Supplies 0 198 250 250 250 250 Operating Supplies 48,162 61,934 55,600 61,892 74,100 74,100 Furniture/Equipment<$5,000 3,536 3,842 7,250 12,723 7,250 7,250 Training/Mileage/Conferences 510 1,050 1,176 1,176 3,176 2,000 Special Department Expense 1,138 14,836 12,818 12,818 12,818 12,818 Professional Memberships 195 300 330 330 930 870 Technology Purchases&Services 4,750 0 0 0 0 0 Uniforms&Accessories 1,284 998 1,977 1,977 1,977 1,977 Equipment Maintenance/Services 267 4,121 6,500 6,500 6,500 6,500 Land&Building Maintenance 4,347 6,743 14,100 18,950 14,100 14,100 Rents&Leases 5,359 6,687 8,200 8,200 8,200 8,200 SUBTOTAL 69,549 100,709 108,201 124,816 129,301 128,065

UTILITIES
Electricity/Natural Gas 156,295 225,557 281,809 284,227 285,282 293,841 TelephonelWireless 3,854 7,537 3,893 4,934 4,011 4,047 Water 442,623 434,855 451,258 453,835 445,136 467,406 Sewer 10,122 4,736 4,831 10,999 12,799 13,439 SUBTOTAL 612,892 672,685 741,791 753,995 747,228 778,733

ALLOCATED COSTS
Facility Rental/Maintenance 73,278 74,569 76,327 76,327 85,963 87,639 Vehicle Maintenance 75,279 62,656 58,793 58,793 76,687 77,508 Vehicle Replacement 23,231 22,634 21,348 21,348 44,293 3,383 Insurance/Surety 58,853 7,645 8,027 8,027 8,159 8,567 Information Technology 23,012 23,678 23,488 23,488 26,753 26,865 SUBTOTAL 253,653 191,182 187,983 187,983 241,855 203,962 CAPITAL OUTLAY 27,274 58,894 28,000 31,439 28,000 28,000 TOTAL $1 898,328 $2,165 697T $2 256$U3 $2,462,809 $2,680,997 $2,725,997 O5/23/2O23CITY OF VISTA FI AL Y F2 Q A 12FATT-INBUDGET P �76 184 of 282

PARKWAYS

PROGRAM
Category: Public Works I Fund Type: General I Fund: 001 General Fund I Org: 0010530

PROGRAM STATEMENT
This budget unit provides for maintenance of all public parkways and medians defined as landscaped areas within the public right-of-way between opposing lanes of traffic.Staff provides oversight by administering and inspecting the performance of landscape contractors who maintain 12 acres of developed space at 17 locations.Annually the budget unit provides for the trimming of 100 parkway and median trees. In addition to monitoring contractor performance,staff provides hands-on assistance to contractors and makes additional landscape improvements.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Increases in the Service Contract category include additional sites to the landscape maintenance contract.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Public Works Operations Manager 008 0.08 0.08 0.08 0,08 Public Works Supervisor 060 0.60 0.60 0.60 0.60

0.68 0.68 0.68 0.68 0.68

FINANCING SOURCES
Charges to other funds 0 0 0
Department revenues 31,216 36,146 38,946 General Fund 395,761 441,742 461,402
$426,977 $477,888 $500,348
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ATIN BUDGET I P �7d 185 of 282

PARKWAYS
OF

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 99,924 106,095 113,393 115,654 120,167 123,685 SUBTOTAL 99,924 106,095 113,393 115,654 120,167 123,685

PROFESSIONAL SERVICES
Professional/Consulting Services 0 0 0 0 0 0 Service Contract 100,167 142,102 144,950 155,290 207,020 224,728 SUBTOTAL 100,167 142,102 144,950 155,290 207.020 224,728

OPERATING EXPENSES
Operating Supplies 8,653 8 249 9,000 14,000 11,500 11,500 Furniture/Equipment<$5,000 200 181 200 200 200 200 Special Department Expense 1,614 3 368 4,814 5,289 4,814 4,814 Technology Purchases&Services 11,312 0 0 0 0 0 Uniforms&Accessories 0 0 80 80 80 80 Land&Building Maintenance 0 0 2,232 2,232 2,232 2,232 SUBTOTAL 21.779 11.798 16,326 21,801 18,826 18,826

UTILITIES
Electricity/Natural Gas 6,823 8,240 7,125 6,425 5,216 5,373 TelephonelWireless 2,054 6,463 2,740 3,166 9,312 4,821 Water 109,487 93,090 117,462 117,368 109,026 114,479 Sewer 226 174 97 0 0 0 SUBTOTAL 118,589 107,968 127,424 126,959 123,554 124,673

ALLOCATED COSTS
Insurance/Surety 1,284 1,434 1,506 1,506 1,753 1,841 Information Technology 5,655 5,819 5,767 5,767 6,568 6,595 SUBTOTAL 6,939 7,253 7,273 7,273 8,321 8,436 TOTAL $347,399 $375.216 $409,366 $426,977 $477,888 $500,348 O5I23IZO23CITY OF VISTA FI AL Y R a A iz TIN BUDGET I PpgA7a 186 of 282

00000

CITY OF VISTA
C A L I F 0 R N
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FUND SUMMARY It M
FUND 106: The State of California Streets and Revenues 2023/24 2024/25 Highways Code Sections 2105,2106,2107,and Taxes
2107.5 dictate the allocation and distribution of Property 0 0 Highway Users Tax monies to local government. Sales and Use 0 0 Gas taxes paid at the pump statewide are pooled Transient Lodging 0 0 and a portion is then distributed to the City. Section Franchise 0 0 2105,2106,and 2107 are restricted to the Other 2.878 183 2,918,338 construction,improvement,and/or maintenance of
public streets and roads. Section 2107.5 allows for Total Taxes 2,878.18 0 0 2,918,33 public street engineering costs and Licenses and Permits 0 0 administrative/labor expenditures. Section 2103, Intergovernmental 0 0 referred to as the fuel tax swap of 2010,raises the Charges for Services 0 0 sales tax rate applicable to sales of diesel fuel and Fines and Forfeitures 0 0 simultaneously lowers the state excise tax on diesel Use of Money and Property 23.056 27 935 fuel,thus remaining"revenue neutral." The purpose Assessments 0 0 of this legislation was to give the state more flexibility Other Revenue 0 0 in spending gas tax funds.The Road Maintenance Total Revenues 2,901.239 2,946,273 and Rehabilitation Account(Streets and Highways
Code Section 2030)will provide additional Other Sources maintenance funds. These funds will be accounted Interdepartment Service Charges 0 0 for in Fund 129 and will be primarily used for capital Transfers In 0 0 improvements. Use of Reserves 235,473 72,623 Total Revenues and Sources $3,136,712 $3,018,896 Expenditures
Operations
Staffing 1,298,714 1,309,512
Professional Services/Contract 613,968 599,551
Other Operating Expenses 220,650 215,772
Utilities 4,776 4,920
Allocated Costs 986,033 1,000,074
Capital Outlay 235,473 72,623
Total Expenditures 3,359,614 3,202,452
Other Uses
Transfer to Reserves 148.448 130,730
Transfers Out-CIP 0 0
Transfers Out-Other 0 0
Total Expenditures and Uses $3,508,062 $3,333,182 Excess of Revenue and Sources
Over(Under)Expenditures and Uses ($371,350) ($314,286) Beginning Fund Balance $781,845 $410,495
Projected Ending Fund Balance $410,495 $96,209 05/23/2023CITY OF VISTA FI DRk4Al2.FTtJNB1DGET I P ffid 188 of 282

GAS TAXMAINTENANCE

PROGRAM
Category: Public Works I Fund Type: Special Revenue I Fund: 106 Gas Tax Fund I Org: 1060410

PROGRAM STATEMENT
This street maintenance budget unit,funded through gasoline taxes,contributes to the safety of both vehicles and pedestrian traffic.Activities include street maintenance and maintenance of traffic signs,traffic striping,and road markings.Approximately 185 miles of road,90 miles of sidewalk,and an inventory of 15,000 traffic signs are maintained by the Public Works Department, Pavement management software is used to create cost-benefit models in the selection of public streets to be repaired and to identify the types of repairs needed.The budget unit provides for pothole maintenance and attempts to respond to requests for service within two to four business days.Allocation of gas tax revenues is shared between the Operating Budget(maintenance)and Capital Improvement Program(CIP)budgets.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Increases in the Service Contract category reflect anticipated contractual increases in the concrete removal and restoration contract and the striping/legend contract.

MAJOR PROJECTS IN CURRENT BUDGET PERIOD
. Implement an as needed paving program contract to address minor pavement failures. • Continue trip hazard removal on city sidewalks,based on completed condition survey.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Public Works Operations Manager 0.30 0.30 0.30 0.30 0.30 Public Works Supervisor 0.50 0.50 0.50 0.50 0.50 Street Maintenance Worker III 2.00 2.00 2.00 2.00 2.00 Street Maintenance Worker II 7.00 7.00 7.00 7.00 7.00 Office Specialist II 0.50 0.50 0.50 0.50 0.50

10.30 10.30 10.30 10.30 10.30

FINANCING SOURCES
Department revenues 3,073,260 2,901,239 2,946,273 Use of reserve 182,669 235,473 72,623 Use of fund balance 0 222,902 183,556
General Fund 0 0 0
$3,255,929 $3,359,614 $3,202,452
05/23/2023CITY OF VISTA FI D
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GET I PPIA60 189 Of 282

GAS TAX STREET MAINTENANCE CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 1.064,334 1,093,224 1,204,038 1,200,063 1,298,714 1,309,512 SUBTOTAL 1,064,334 1,093,224 1,204,038 1,200,063 1,298,714 1,309,512

PROFESSIONAL SERVICES
Professional/Consulting Services 2,029 440 0 0 0 0 Service Contract 412,589 465,515 418,968 451,668 613,968 599,551 SUBTOTAL 414,618 465,955 418,968 451,668 613,968 599.551

OPERATING EXPENSES
Office Supplies 275 315 500 500 500 500 Operating Supplies 89,964 64,690 84,500 90,707 122,000 122,000 Fuel 1,598 905 1,500 1,500 1,500 1,500 Furniture/Equipment<$5,000 10,755 3,047 3,000 3,000 3,000 3,000 Training/Mileage/Conferences 486 1,381 1,344 5,094 1,641 1,641 Special Department Expense 70,431 90,805 60,812 60,812 70,952 70,826 Professional Memberships 55 55 55 55 320 320 Technology Purchases&Services 1,490 0 0 0 0 0 Uniforms&Accessories 10,038 9,593 10,335 10,335 11,037 6,285 Equipment Maintenance/Services 5,123 3,333 3,500 3,500 3,500 3,500 Land&Building Maintenance 1,456 2,398 5,000 5,735 5,000 5,000 Rents&Leases 826 789 1,200 1,200 1,200 1,200 SUBTOTAL 192,496 177,311 171,746 182,439 220,650 215,772

UTILITIES
Electricity/Natural Gas 7,844 0 0 0 0 0 Telephone/Wireless 1,818 2,205 2,184 3 959 4,776 4,920 Water 1,781 0 0 0 0 0 Sewer 984 0 1,746 0 0 0 SUBTOTAL 12,427 2,205 3,930 3,959 4,776 4,920

ALLOCATED COSTS
General Fund Administration 347,618 354,687 354,687 354,687 385,315 385,315 Vehicle Maintenance 252,412 242,615 252,655 252,655 279,451 281,987 Vehicle Replacement 0 0 128,527 128,527 0 0 Insurance/Surety 55,919 123,101 129,256 129,256 221,788 232,877 Information Technology 27,789 28,354 28,410 28,410 99,479 99,895 SUBTOTAL 683,738 748,757 893,535 893,535 986,033 1,000,074 CAPITAL OUTLAY 163,603 296,794 80,973 524,266 235,473 72,623 TOTAL $2,531,216 $2,784,246 $2,773,190 $3,255,929 $3,359,614 $3,202,452_ 05/23I2023CITY OF VISTA FI D
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CITY OF VISTA
C A L I F 0 R N I A
05/23/2023CITY OF VISTA FI AL Y RRA
2 F AT
11T I P,t,1f3 1 91 Of 282

•

PROGRAM
FUND 108: The 1972 Act Lighting and Landscape Revenues 2023/24 2024/25 Maintenance District Fund is used to account for the Taxes activities relating to maintenance and replacement of Property 0 0 the approximately 3,600 streetlights within the city. Sales and Use 0 0 In addition,all energy costs related to the operation Transient Lodging 0 0 of streetlights,maintenance and operation of traffic Franchise 0 0 signals at 100 intersections,and maintenance of Other 0 0 approximately 13,000 trees within City right-of ways
are accounted for in this fund. Funding for these Total Taxes 0 0 activities is provided by special assessments levied Licenses and Permits 0 0 against properties based on the benefits received. Intergovernmental 0 0 These special assessments are placed on the Charges for Services 0 0 property tax roll and collected by the County for the Fines and Forfeitures 0 0 City. Use of Money and Property 24,091 2,500 Assessments 1,349,639 1,349,639
Other Revenue 0 0
Total Revenues 1,373,730 1,352,139
Other Sources
Interdepartment Service Charges 0 0
Transfers In 227,320 262,177
Use of Reserves 0 0
Total Revenues and Sources $1,601,050 $1,614,316 Expenditures
Operations
Staffing 132,899 134,343
Professional Services/Contract 256,025 290,025
Other Operating Expenses 581,105 547,331
Utilities 379,182 390,543
Allocated Costs 251,839 252,074
Capital Outlay 0 0
Total Expenditures 1,601,050 1,614,316
Other Uses
Transfer to Reserves 0 0
Transfers Out-CIP 0 0
Transfers Out-Other 0 0
Total Expenditures and Uses $1,601,050 $1,614,316 Excess of Revenue and Sources
Over(Under)Expenditures and Uses $0 $0
Beginning Fund Balance $0 $0
Projected Ending Fund Balance $0 $0
05/23/2023CITY OF VISTA FI AL Y R 4A 12 A TIN BU DGET PfI66db 192 Of 282

1972 LIGHTING & LANDSCAPE

PROGRAM
Category: Public Works I Fund Type: Benefit Assessment I Fund: 108 Lighting&Landscape Maintenance Fund I Org: 1080440

PROGRAM STATEMENT
This assessment district was formed following the passage of the 1972 State Lighting and Landscape District Act to provide tree trimming in city right-of-way,arterial and residential street lights,and traffic signals.Division Staff performs maintenance and repair to over 3,600 streetlights,including underground wiring and connection boxes.This division oversees contracts for traffic signal maintenance;manages the state mandated Underground Service Alert(USA)utility mark out program,and citywide public right-of-way weed abatement;and performs tree inspections and incidental tree trimming.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• Revised budget inFY 2022/23 includes year end fund balance from the general fund that was transferred in to fund additional neighborhood lighting.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022123 2023/24 2024/25

POSITION SUMMARY
Street Maintenance Worker III 1.00 1.00 1.00 1.00 1.00 Office Specialist II 0.10 0.10 0.10 0.10 0.10

1.10 1.10 1.10 1.10 1.10

FINANCING SOURCES
Department revenues 1,350,446 1,373,730 1,352,139 Use of reserves/fund balance 0 0 0
General Fund 2,221,442 227,320 262,177 $3,571,888 $1,601,050 $1,614,316
05/23/2023CITY OF VISTA FI D
RR
A 12 TIN sUr1GET I Pdb 193 of 282

. 1972 LIGHTING ; LANDSCAPE MAINTENANCE CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 114,767 120,577 128,077 128,224 132,899 134,343 SUBTOTAL 114,767 120,577 128,077 128,224 132,899 134,343

PROFESSIONAL SERVICES
Professional/Consulting Services 4,194 5,440 6,125 6,125 6,125 6,125 Contracts with Other Agencies 0 0 1,400 1,400 1,400 1,400 Service Contract 193,412 234,437 189,500 268,100 248,500 282,500 SUBTOTAL 197,605 239,877 197,025 275,625 256,025 290,025

OPERATING EXPENSES
Office Supplies 0 0 50 50 50 50 Operating Supplies 6,329 58,425 30,863 40,863 41,263 41,363 Furniture/Equipment<$5,000 1,096 419 1,200 1,200 6,500 2,500 Training/Mileage/Conferences 0 628 459 459 866 886 Special Department Expense 130,385 41,040 48,000 62,949 160,850 110,850 Professional Memberships 0 195 320 320 320 320 Uniforms&Accessories 450 500 450 450 0 0 Equipment Maintenance/Services 601 1,258 1,000 1,000 1,000 1,000 Land&Building Maintenance 225,776 334,970 339,756 339,756 369,756 389,862 Rents&Leases 0 0 500 500 500 500 Advertising 309 313 0 0 0 0 SUBTOTAL 364,946 437,747 422.598 447,547 581,105 547.331

UTILITIES
Electricity/Natural Gas 375,166 462,810 390,463 524,433 378,183 389,528 Telephone/Wireless 1,077 828 1,296 1,864 999 1,015 Water 271 0 116 0 0 0 Sewer 164 0 291 0 0 0 SUBTOTAL 376,679 463,638 392,166 526,297 379,182 390.543

ALLOCATED COSTS
General Fund Administration 233,847 232,536 232,536 232,536 209,944 209,944 Vehicle Maintenance 13,925 11,526 11,615 11,615 6,903 6,951 Vehicle Replacement 22,289 24,071 22,966 22,966 21,493 21,493 Insurance/Surety 149,061 62,602 65,732 65,732 2,875 3,018 Information Technology 7,257 7,647 8,004 8,004 10,624 10,668 SUBTOTAL f v426.379 338,382 340,853 340,853 251,839 252,074 CAPITAL OUTLAY 0 0 0 1,853,342 0 0 TOTAL $1,480,376 $1,600,222 $1,480,719 $3,571,888 $1,601,050 $1,614,316 05I23I2023CITY OF VISTA FI D

R RAFTIN
BUDGET I Pfj�gdb 194 Of 282

00000

CITY OF VISTA
C A L 0 , R N I A
05/23/2023CITY OF VISTA FI AL Y RRAFT
GET I Pf�'.Sdb 195 Of 282

MELROSES. . . P

SUMMARYFUND
FUND 113: The S.Melrose Landscape Revenues 2023/24 2024/25 Maintenance District Fund provides for the Taxes
maintenance of the median and slopes along S. Property 0 0 Melrose Drive,South Buena Vista Park,and the Sales and Use 0 0 medians on Sycamore Avenue between Grand and Transient Lodging 0 0 Engineer Drives. The district is a 1972 Act Franchise 0 0 Landscape and Lighting District formed exclusively Other 0 0 for annual maintenance. The district was approved Total Taxes 0 0 at a public hearing on July 24,1989. Funding for
these activities is provided by special assessments Licenses and Permits 0 0 levied against properties based on the benefits Intergovernmental 0 0 received. These special assessments are placed on Charges for Services 0 0 the tax roll and collected by the County for the City. Fines and Forfeitures 0 0 Use of Money and Property 775 939
Assessments 100,464 100,464
Other Revenue 0 0
Total Revenues 101,239 101,403
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 28,510
Use of Reserves 0 0
Total Revenues and Sources $101,239 $129,913
Expenditures
Operations
Staffing 0 0
Professional Services/Contract 46,253 49,460
Other Operating Expenses 6,770 6,600
Utilities 52,839 55,480
Allocated Costs 18,373 18,373
Capital Outlay 0 0
Total Expenditures 124,235 129,913
Other Uses
Transfer to Reserves 0 0
Transfers Out-CIP 0 0
Transfers Out-Other 0 0
Total Expenditures and Uses $124,235 $129,913
Excess of Revenue and Sources
Over(Under)Expenditures and Uses ($22,996) $0 Beginning Fund Balance $22,996 $0
Projected Ending Fund Balance $0 $0
I'
05/23/2023CITY OF VISTA FI AL Y R 4 A 12 ATIN it BUDGET I P,�db 196 of 282

MELROSES.

PROGRAM
Category: Public Works I Fund Type: Benefit Assessment I Fund: 113 S Melrose Landscape Maintenance District Fund I Org: 1130535

PROGRAM STATEMENT
The S.Melrose Landscape Maintenance District,part of the 1972 Landscape and Lighting District Act,was approved in 1989 to fulfill development requirements and conditions.Funding is provided by assessments to the properties that receive the benefit of the landscaping and beautification within the district.Funds provide for maintenance of medians and slopes along S.Melrose Drive from Green Oak Road to the Carlsbad border;Sycamore Avenue from Green Oak Road to S.Melrose Drive;and smaller landscaped areas adjacent or near these arterial roads.The assessment district consists of six sites totaling almost seven acres.Park Maintenance staff monitors the work of landscape and tree contractors in the maintenance of these areas.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• None.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
There are no positions in this budget unit.

0.00 0.00 0.00 0.00 0.00

FINANCING SOURCES
Department revenues 101,378 101,239 101,403 Use of reserves/fund balance 28,209 22,996 0 General Fund 0 0 28,510
$129,587 $124.235 $129,913
05/23/2023CITy OF VISTA FI D
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GET I Pfl�16db 197 Of 282

MELROSES.

BUDGET
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 _ 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 911 0 0 0 0 0 SUBTOTAL 911 0 0 0 0 0

PROFESSIONAL SERVICES
Professional/Consulting Services 2,450 3,200 3,500 3,500 3,500 3,500 Service Contract 30,964 37,497 38,089 38,089 42,753 45,960 SUBTOTAL 33,414 40,697 41,589 41,589 46,253 49,460

OPERATING EXPENSES
Operating Supplies 0 3,379 4,000 4,000 3,670 3,500 Special Department Expense 0 3,100 3,100 3,100 3,100 3.100 Uniforms&Accessories 0 0 10 10 0 0 Advertising 298 308 0 0 0 0 SUBTOTAL 298 6,787 7,110 7,110 6.770 �6,600

UTILITIES
Electricity/Natural Gas 412 439 457 457 93 96 Telephone/Wireless 750 0 0 0 0 0 Water 56,720 46.976 61,454 61,454 52,746 55,384 SUBTOTAL 57,881 47,415 61,911 61.911 52,839 55,480

ALLOCATED COSTS
General Fund Administration _23,334 18,977 18,977 18,977 18,373 18,373 SUBTOTAL 23,334 18,977 18,977 18,977 18,373 18,373 TOTAL $115,838 $113,875 $129,587 $129,587 $124,235 $129,913_ 05/23I2023CITY OF VISTA FI D
R RAF
INJ BUDGET I Pf§&J& 198 Of 282

00000

CITY OF VISTA
C A L I F 0 R N I A
05I23I2023CITY OF VISTA FI AL Y RRA12F
ATIN BUDGET I PMP 199 Of 282

LA ■ . D . CANYON MAINTENANCE

SUMMARYFUND
FUND 114: The La Mirada Canyon Maintenance Revenues 2023/24 2024/25 District Fund provides for the maintenance of La Taxes Mirada Canyon. The district is a 1972 Act Property 0 0 Landscape and Lighting District formed as a Sales and Use 0 0 condition of development in the area. The district Transient Lodging 0 0 was approved at a public hearing on July 23, 1990. Franchise 0 0 Funding for these activities is provided by interest Other 0 0 earnings on amounts deposited into the fund in Total Taxes 0 0 previous years.

Licenses and Permits 0 0
Intergovernmental 0 0
Charges for Services 0 0
Fines and Forfeitures 0 0
Use of Money and Property 5.185 6 282
Assessments 0 0
Other Revenue 0 0
Total Revenues 5,185 6,282
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 0 0
Total Revenues and Sources $5,185 $6,282
Expenditures
Operations
Staffing 0 0
Professional Services/Contract 5,518 5,564
Other Operating Expenses 0 0
Utilities 0 0
Allocated Costs 992 992
Capital Outlay 0 0
Total Expenditures 6,510 6,556
Other Uses
Transfer to Reserves 0 0
Transfers Out-CIP 0 0
Transfers Out-Other 0 0
Total Expenditures and Uses $6,510 $6,556
Excess of Revenue and Sources
Over(Under) Expenditures and Uses ($1,325) ($274)
Beginning Fund Balance $342,656 $341,331
Projected Ending Fund Balance $341,331 $341,057 05/23/2023CITy OF VISTA FI AL Y R 4 A TINISUDGET I PfFt& 200 Of 282

LA R . D . CANYON

PROGRAM
Category: Public Works I Fund Type: Benefit Assessment I Fund: 114 La Mirada Canyon Maintenance District Fund I Org: 1140540

PROGRAM STATEMENT
The La Mirada Canyon Maintenance District,part of the 1972 Landscape and Lighting District Act,was formed in July 1990 to fulfill development requirements and conditions for maintenance of La Mirada Canyon.Maintenance consists of as-needed tree,weed,and trash cleanup in the natural canyon and along the canyon rim on Business Park Drive in the southern area of Vista.Assessment revenue is no longer being collected for this district.Current revenue is from interest earnings on the remaining fund balance.Park Maintenance staff provides general oversight and works with as-needed cleanup contractors and volunteers to address maintenance needs.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
There are no positions in this budget unit.

0.00 0.00 0.00 0.00 0.00

FINANCING SOURCES
Department revenues 615 5,185 6,282 Use of reserves/fund balance 8,199 1,325 274 General Fund 0 0 0
$8,814 $6,510 $6,556
05/23I2023CITY OF VISTA FI D
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GET I Pf1vS6d3 201 Of 282

LA R . D . CANYON MAINTENANCE CITYOF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

PROFESSIONAL SERVICES
Service Contract 1.265 3,293 5,518 7,336 5,518 5,564 SUBTOTAL 1,265 3,293 5,518 7,336 5,518 5,564

ALLOCATED COSTS
General Fund Administration 1,145 1,478 1,478 1,478 992 992 SUBTOTAL 1,145 1,478 1,478 1,478 992 992 TOTAL $2 410 $4,771 $6,996 $8 814 $6 510 0,556
05/23/2023CITv OF VISTA FI DRRAAj2FATINt BUDGET I Pfot§t 202 Of 282

CITY OF VISTA
C A L I F 0 R N
ALY a NBU05/23/2023CITY OF VISTA FI DGET 1 PIS&P 203 Of 282

1982 ACT STREET
FUND AR
FUND 120: The 1982 Act Street Maintenance Revenues 2023/24 2024/25 District Fund provides street maintenance support to Taxes supplement those activities occurring within the City's Property 0 0 Gas Tax Fund. Funding for these activities is Sales and Use 0 0 provided by special assessments levied against Transient Lodging 0 0 properties within the district based on the benefits Franchise 0 0 received. These special assessments are placed on Other 0 0 the tax roll and collected by the County for the City. Total Taxes 0 0 Licenses and Permits 0 0
Intergovernmental 0 0
Charges for Services 0 0
Fines and Forfeitures 0 0
Use of Money and Property 6,435 7,796
Assessments 321,389 321,389
Other Revenue 0 0
Total Revenues 327,824 329,185
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 0 0
Total Revenues and Sources $327,824 $329,185
Expenditures
Operations
Staffing 0 0
Professional Services/Contract 240,035 246,763
Other Operating Expenses 25,000 25,000
Utilities 0 0
Allocated Costs 61,468 61,468
Capital Outlay 0 0
Total Expenditures 326,503 333,231
Other Uses
Transfer to Reserves 0 0
Transfers Out-CIP 0 0
Transfers Out-Other 0 0
Total Expenditures and Uses $326.503 $333,231
Excess of Revenue and Sources
Over(Under)Expenditures and Uses $1,321 ($4,046) Beginning Fund Balance $19,168 $20,489
Projected Ending Fund Balance $20,489 $16,443 05I23I2023CITY OF VISTA HD
I AL Y R RA'2FTfINBU DGET I PP-SO 204 Of 282

1982 ACT STREET MAINTENANCE

PROGRAM
Category: Public Works I Fund Type: Benefit Assessment I Fund: 120 1982 Act Street Maintenance Fund I Org: 1200430

PROGRAM STATEMENT
This maintenance district was formed pursuant to the Benefit Assessment Act of 1982,Chapter 6.4,Division 2,and Title 5 of the State of California Government Code and,through the City of Vista,annually levies and collects special assessments for the maintenance of streets, roads,and highways.Maintenance activities include annual slurry sealing,crack sealing,contract street sweeping,and assessment district administration.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Increase in the Professional Services category includes increases in the slung seal and asphalt maintenance professional service contracts.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
There are no positions in this budget unit.

0.00 0.00 0.00 0.00 0.00

FINANCING SOURCES
Department revenues 645,337 326.503 329,185 Use of reserves/fund balance 0 0 4,046 General Fund 0 0 0
$645,337 $326,503 $333,231
05/23/2023CITY OF VISTA FID
RRA
AFT
BUDGET I PfrAdb 205 Of 282

1982 ACT STREET MAINTENANCE I
BUDGET UNIT EXPENSE SUMMARY CITY OF VISTA
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

PROFESSIONAL SERVICES
Professional/Consulting Services 103,756 6,080 209,936 394,936 5,191 7,875 Service Contract 119,804 151,582 160,908 162,721 234,844 238,888 SUBTOTAL 223,560 157,662 370,844 557,657 240,035 246,763

OPERATING EXPENSES
Operating Supplies 18,462 18,205 18,496 43,496 25,000 25,000 Advertising 396 400 0 Q 0 0 SUBTOTAL 18,857 18,605 18,496 43,496 25,000 25,000

ALLOCATED COSTS
General Fund Administration 48,133 44,184 44,184 44,184 61,468 61,468 SUBTOTAL 48,133 44,184 44,184 44,184 61,468 61,468 TOTAL $290.550 $220,451 S433 524 _$645337 $326,563 $333,231 05/23I2023CITY OF VISTA FIDRRAA12FI
BUDGET I PP130 206 Of 282

PROGRAMSEWER MAINTENANCE
Category: Public Works I Fund Type: Enterprise I Fund: 501 City Sewer Fund I Org: 5010460

PROGRAM STATEMENT
The Sewer Maintenance budget unit includes the operations,maintenance,and repair of sewer lines,manholes,cleanouts,pump stations,and easements within the city.These activities include:compliance with mandated State of California Wastewater Discharge Requirements for sanitary sewer overflows,performing CCTV inspections on a risk based approach of Consequence or Likelihood of Failure,supply data and review for Asset Management Plan,utility and easement maintenance,mandatory training of all division employees,responding to and investigating citizen requests for service,maintaining all documents and tracking data associated with sewer maintenance activities,and responding to all sewer emergencies and incidents as they arise,performing Operations and Maintenance in accordance with the Sewer System Management Plan.This budget unit represents sixty-two percent of the funding for sewer maintenance operations.Thirty-eight percent of system operations are funded by the Buena Sanitation District.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• The Capital Outlay account in FY 2023/24 includes funds to replace four vehicles with money previously set aside for this purpose. ■ The Capital Outlay account in FY 2024/25 includes funds to replace one vehicle and one piece of equipment with money previously set aside for this purpose.68 percent of these vehicles are funded from the Vista Sewer reserve account,the remaining 38 percent is funded by the Buena Sanitation District reserve account.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Public Works Operations Manager 0.62 0.62 0.62 0.62 0.62 Public Works Supervisor 0.62 0.62 0.62 0.62 0.62 Wastewater Worker III 1.86 1.86 1.86 1.86 1.86 Wastewater Worker II 7.44 7.44 7.44 7.44 7.44 Program Assistant 0.37 0.37 0.37 0.37 0.37 Office Specialist II 0.62 0.62 0.62 0.62 0.62

11.53 11.53 11.53 11.53 11.53

FINANCING SOURCES
Department revenues 2,871,336 2,866,640 2,890,997 Use of reserves/fund balance 289,443 157,146 122,223 General Fund 0 0 0
$3,160,779 $3,023,786 $3,013,220
05/23/2023CITY OF VISTA FI DRRAFT GET I PPI&Jb 207 Of 282

SEWER MAINTENANCE CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 1,460,533 520,385 1,395,708 1,411,228 1,498,589 1,503,059 SUBTOTAL 1,460,533 520,385 1,395,708 1,411,228 1,498,589 1,503,059

PROFESSIONAL SERVICES
Professional/Consulting Services 132,131 127,882 200,000 228,286 206,703 207,703 Service Contract 46,331 53,379 62,579 62,579 71,079 73,469 SUBTOTAL 178,461 181,261 262,579 290,865 277,782 281,172

OPERATING EXPENSES
Office Supplies 452 566 961 961 961 961 Operating Supplies 37,565 39,747 48,438 48,438 48,438 48,438 Furniture/Equipment<$5,000 24,124 22,236 24,157 24,157 24,296 24,296 Training/Mileage/Conferences 3,224 13,139 9,506 14,156 10,888 14,411 Training Materials&Publications 572 379 756 756 756 756 Special Department Expense 11,313 (7,217) 368 368 1,248 368 Professional Memberships 2,984 3,023 3,981 3,981 3,981 3,981 Technology Purchases&Services 1,942 0 0 0 0 0 Uniforms&Accessories 11,189 12,405 14,425 14,425 12,244 12,244 Equipment Maintenance/Services 25,227 16,930 20,000 20,000 23,100 23,100 Rents&Leases 456 971 992 992 992 992 SUBTOTAL 119,050 102,178 123,584 128,234 126,904 129,547

UTILITIES
Electricity/Natural Gas 10,374 195 6,707 6,707 42 43 Telephone/Wireless 6,117 6,482 5,721 7,474 8,580 8,737 Water 22,513 18,295 22,302 22,302 22,622 23,753 Sewer 1,311 0 0 0 0 0 SUBTOTAL 40,315 24,972 34,730 36,483 31,244 32,533

ALLOCATED COSTS
General Fund Administration 406,325 396,053 396,053 396,053 402,451 402,451 Facility Rental/Maintenance 36,232 34,720 35,767 35,767 36,359 37,778 Vehicle Maintenance 176,277 139,780 141,210 141,210 195,553 196,914 Vehicle Replacement 0 0 267,281 267,281 0 0 Insurance/Surety 78,289 66,644 69,976 69,976 186,399 195,719 Information Technology 68,845 69,115 71,895 71,895 111,359 111,824 SUBTOTAL 765,968 706,312 982,182 982,182 932,121 944,686 CAPITAL OUTLAY 335,050 239,795 126,589 311,787 157,146 122,223 TOTAL $2,899,377 $1,774,903 $2,925,372 $3,160,779 $3,023,786 $3,013,220 O5I23I2O23CITY OF VISTA FI At Y R 4 A 12 T1Nr BUDGET I P,AO 208 Of 282

STORMWATER MAINTENANCE

PROGRAM
Category: Public Works I Fund Type: Enterprise I Fund: 501 City Sewer Fund I Org: 5010470

PROGRAM STATEMENT
The Stormwater Maintenance budget funds supplies and services needed for inspection and cleaning of the City's storm drain system, including inlets,pipes,and drainage courses.The activities in this budget unit provide consideration for,and adhere to,the National Pollutant Discharge Elimination Systems(NPDES)permit as it relates to frequent and emergency maintenance services within the citywide storm drain system and the permitted areas that are habitat sensitive.Additional activities within this budget include the maintenance and administration of a stormwater database containing documentation of maintenance mandated by the Regional Water Quality Control Board(RWQCB),State Fish and Wildlife,and the Army Corp of Engineers.

Annually,this budget unit funds the inspection and cleaning of approximately 1,254 Municipal Separate Storm Sewer Systems(MS4)inlets for compliance with the stormwater permit.Additionally,large,improved drainage structures are inspected and cleaned.Roadside litter abatement is performed under contract to remove trash,recyclables,and debris from city right-of-way and open channel areas.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• The Service Contract category includes increases to remove vegitation from the Duck Pond at Buena Vista Park. • The Operating SUpplies category includes funding to provide additional fencning in Biological Preserve Overlay(BPO)areas. • The Capital Outlay account in FY 2023/24 includes funds to replace one vehicle with money previously set aside for this purpose.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Public Works Operations Manager 0.50 0.50 0.50 050 0.50 Public Works Supervisor 0.50 0.50 0.50 050 0.50 Street Maintenance Worker III 100 1.00 1.00 100 1.00 Street Maintenance Worker II 3.00 3.50 3.50 3 50 3.50 Office Specialist II 0.50 0.50 0.50 050 0.50

5.50 6.00 6.00 6.00 6.00

FINANCING SOURCES
Charges to other funds 275,893 309,046 297,580 Department revenues 1,432,705 1,480,654 1,473,729 Use of reserves/fund balance 218,043 49,862 0 General Fund 0 0 0
$1,926,641 $1,839,562 $1,771,309
05I23I2023CITY OF VISTA FI D
R RAA12FT
GET I P f!r%Ac g 209 Of 282

STORMWATER MAINTENANCE CITYOF VISTA
BUDGET UNIT EXPENSE SUMMARY I
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 883,109 186,586 757,496 700,559 751,640 764,712 SUBTOTAL 883,109 186,586 757,496 700,559 751,640 764,712

PROFESSIONAL SERVICES
Professional/Consulting Services 272,377 257,299 281,932 327,605 324,824 326,018 Service Contract 57,034 114,345 106,412 130,474 177,858 178,342 SUBTOTAL 329,411 371,644 388,344 458,079 502,682 504,360

OPERATING EXPENSES
Office Supplies 118 331 200 200 200 200 Operating Supplies 8,555 8,960 9,700 12,200 53,200 16,200 Furniture/Equipment<$5,000 22,754 2,964 3,800 3,800 3,800 3,800 Training/Mileage/Conferences 1,038 1,119 2,387 2,387 2,215 2,541 Special Department Expense 28,042 26,803 7,546 58,034 9,442 9,353 Professional Memberships 0 20 255 255 310 310 Technology Purchases&Services 969 0 0 0 0 0 Uniforms&Accessories 5,679 3,994 4,514 4,514 3,154 3,154 Equipment Maintenance/Services 4,567 4,103 5,000 5,000 7,000 7,000 Land&Building Maintenance 5,080 3,000 11,000 11,000 12,500 12,500 Rents&Leases 1,103 4,615 11,500 11,500 11,500 11,500 SUBTOTAL ^ 77,904 55,910 55,902 108,890 103,321 66,558

UTILITIES
Electricity/Natural Gas 9,363 6,982 6,646 6,646 6,832 7,037 TelephonelWireless 1,596 3,168 2,500 3,092 3,436 3,496 Water 26,787 24,546 25,337 25,337 34,918 36,666 Sewer 437 0 0 0 0 0 SUBTOTAL 38,184 34,695 34,483 35,075 45,186 47,199

ALLOCATED COSTS
General Fund Administration 151,170 179,643 179,643 179,643 232,843 232,843 Vehicle Maintenance 73,863 64,409 74,766 74,766 82,057 82,722 Vehicle Replacement 0 0 102,895 102,895 0 0 Insurance/Surety 6,920 11,344 11,911 11,911 14,022 14,724 Information Technology 34,151 37,560 36,780 36,780 57,949 58,191 SUBTOTAL 266,104 292,956 405,995 405,995 386,871 388,480 CAPITAL OUTLAY 108,445 0 0 218,043 49,862 0 TOTAL $1,703,157 $941,792 $1,842,220 $1,926,641 $1,839,562 $1,771,309 05/23/2023CITY OF VISTA FI TIND
DRAFT
GET I P,A& 210 Of 282

PROGRAMBUENA SANITATION DISTRICT MAINTENANCE C1'1'Y OF VIS'I'A Category: Public Works I Fund Type: Enterprise I Fund: 504 Buena Sanitation District Sewer Fund Org: 5040480

PROGRAM STATEMENT
The Buena Sanitation District Maintenance budget unit includes the operations and maintenance and repairs of sewer lines,manholes, cleanouts,and easements within the district.These activities include:compliance with mandated State of California Wastewater Discharge Requirements for sanitary sewer overflows,performing CCTV inspections on a risk based approach of Consequence or Likelihood of Failure, supply data and review for Asset Management Plan,utility and easement maintenance,mandatory training of all division employees, responding to and investigating citizen requests for service,maintaining all documents and tracking data associated with sewer maintenance activities,maintaining and responding to all sewer emergencies and incidents as needed,performing Operations and Maintenance in accordance with the Sewer System Management Plan.This budget unit represents thirty-eight percent of the funding for sewer maintenance operations.Sixty-two percent of system operations is funded by the Vista Sanitation District.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
■ The Capital Outlay account in FY 2023/24 includes funds to replace four vehicles with money previously set aside for this purpose. ■ The Capital Outlay account in FY 2024/25 includes funds to replace one vehicle and one piece of equipment with money previously set aside for this purpose.68 percent of these vehicles are funded from the Vista Sewer reserve account,the remaining 38 percent is funded by the Buena Sanitation District reserve account.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Public Works Operations Manager 0.23 0.23 0.23 0.23 023 Public Works Supervisor 0.38 0.38 0.38 0.38 0.38 Wastewater Worker III 1.14 1.14 1.14 1.14 1.14 Wastewater Worker 11 4.56 4.56 4.56 4.56 4.56 Program Assistant 0.38 0.38 0.38 0.38 0.38 Office Specialist 11 0.38 0.38 0.38 0.38 0.38

7.07 7.07 7.07 7.07 7.07

FINANCING SOURCES
Department revenues 1,820,010 1,747,441 1,751,072 Use of reserves/fund balance 209,863 96,314 66,663 General Fund 0 0 0
$2,029,873 $1,843,755 $1,817,735
05I23I2023CITY OF VISTA R AL Y R RAA12R
UDGET I Pfl6db 211 Of 282

BUENA SANITATION DISTRICT MAINTENANCE CITYOF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 637,746 82,729 856,191 894,740 925,508 928,253 SUBTOTAL 637,746 82,729 856,191 894,740 925,508 928,253

PROFESSIONAL SERVICES
Professional/Consulting Services 73,468 71,163 133,725 151,151 133,725 133,725 Service Contract 26,661 27,613 32,446 32,446 37,562 38,963 SUBTOTAL 100,129 98,776 166,171 183,597 171,287 172,688

OPERATING EXPENSES
Office Supplies 289 354 589 589 589 589 Operating Supplies 22,800 21,676 26,318 26,318 29,318 29,318 Furniture/Equipment<$5,000 14,374 13,631 14,374 14,374 22,113 14,459 Training/Mileage/Conferences 1,976 8,053 5,827 8,677 6,673 8,832 Training Materials&Publications 351 255 464 464 464 464 Special Department Expense 1,761 1,551 1,268 1,268 2,511 1,754 Professional Memberships 1,829 1,853 2,435 2,435 2,435 2,435 Technology Purchases&Services 1,187 0 0 0 0 0 Uniforms&Accessories 6,858 7,603 8,840 8,840 7,501 7,501 Equipment Maintenance/Services 15,462 10,722 12,258 12,258 14,157 14,157 Rents&Leases 280 595 608 608 608 608 SUBTOTAL 67.167 66,292 72,981 75,831 86,369 80,117

UTILITIES
Electricity/Natural Gas 13,498 9,805 12,174 12,174 11,227 11,564 Telephone/Wireless 3,189 3,795 3,505 4,579 5,256 5,352 Water 27,214 25,775 28,756 28,756 30,204 31,715 Sewer 492 0 0 0 0 0 SUBTOTAL 44,392 39,376 44,435 45,509 46,687 48,631

ALLOCATED COSTS
General Fund Administration 240,598 243,806 243,806 243,806 252,925 253,005 Facility Rental/Maintenance 36,815 35,279 36,343 36,343 36,945 38,387 Vehicle Maintenance 166,787 123,993 126,534 126,534 147,352 148,733 Vehicle Replacement 0 0 178,038 178,038 0 0 Insurance/Surety 10,395 11,360 11,928 11,928 12,085 12,689 Information Technology 22,515 23,625 23,684 23,684 68,283 68,569 SUBTOTAL 477,110 438,063 620,333 620,333 517,590 521,383 CAPITAL OUTLAY 205,353 146,971 77,586 209,863 96,314 66,663 TOTAL $1,531,897 $872,206 $1,837,697 $2,029,873 $1,843,755 $1,817,735 05/23/2023CITY OF VISTA FI L Y R ar2 Tlyd SU�JGET I P fFAd 3 212 Of 282

PROGRAM
Category: Public Works I Fund Type: Enterprise I Fund: 511 California Mandated Trash Cleanup Fund I Org: 5110478

PROGRAM STATEMENT
The California Mandated Trash Clean Up Maintenance(CMTC)budget unit is responsible for providing litter abatement throughout the city's right of way by providing street sweeping,storm drain inlet BMP cleaning and trash abatement in storm drain channels. The program implements compliance activities required by San Diego Regional Water Quality Control Board Order No.R9-2017-0077(Order),including the control,collection,and disposal of human generated solid waste(excluding green and hazardous wastes)from the right-of-way prior to entering surface waters.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
This program was first implemented in FY 2019/20.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
There are no positions in this budget unit.

0.00 0.00 0.00 0.00 0.00

FINANCING SOURCES
Department revenues 196.693 171,411 173.070 Use of reserves/fund balance 0 0 0
General Fund 0 0 0
$196,693 $171,411 $173,070
05/23/2023CITY OF VISTA FIDRRA
A71N BUDGET I P, & 213 of 282

CMTC MAINTENANCE CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

PROFESSIONAL SERVICES
Professional/Consulting Services 49,143 53,741 104,099 53,699 0 0 Contracts with Other Agencies 0 0 0 0 0 0 Service Contract 49,704 61,857 50,000 135,817 155,710 157,369 SUBTOTAL 98,847 ~115,598 154,099 189,516 155,710 157,369

ALLOCATED COSTS
General Fund Administration 0 7,177 7,177 7,177 15,701 15,701 SUBTOTAL 0 7,177 7,177 7,177 15,701 15,701 TOTAL $98,847 $122,775 $161,276 $196,693 $171 1111 $173,070 05I23/2023CITY OF VISTA F1 DRRAAQIF
ATIN BUDGET I P,t,7b 214 OI 282

00000

CITY OF VISTA
C A L I F 0 R N I A
O5/23/2023CITY OF VISTA FI At Y R 4 A la ATlld BUDGET I P,tdd 215 Of 282

RECREATION &

COMMUNITY SERVICES
w �
Fiscal Years 2023/24 and 2024/25
O5/23/2O23CITY OF VISTA FI Ai.v Fi a A rz TINBUIDGET P f§tdb 21"F28�2jTA yG � I I � 0 an a

SERVICESRECREATION & COMMUNITY

OVERVIEW

CATEGORY DESCRIPTION
The Recreation&Community Services category provides funding for recreation and sports activities at City parks,the historic Rancho Buena Vista Adobe,senior center programs,Moonlight Amphitheatre cultural arts programs,Wave Waterpark programs,and public arts.

FISCAL YEARS 2023/24 AND 2024/25 GOALS
During the current budget period focus areas for Recreation&Community Services will include:
• Develop a Parks&Recreation Needs Assessment and Comprehensive Action Plan. • Expand youth and senior population enrichment classes and recreational programs through recruitment of new contract services instructors.
• Return participation numbers in existing programs to pre-COVID-19 levels. • Increase marketing efforts for facility rentals and programs. • Increase Out and About participation by offering additional service hours,dependent upon successful recruitment and retainment of additional bus and shuttle drivers.
• Complete Senior Center Facility Improvements project. • Increase participation in congregate meal program using marketing and providing optional meal selections including salad bar. • Continue to strive to provide consistency of high quality lunch meals,while following nutrition and healthy food preparation guidelines as stipulated by grant funding.
• Provide free Jingle Terrace Live events to the community with sponsor-only funding. • In Summer of 2023 and Summer of 2024,produce a five-show summer season at Moonlight Amphitheatre. Summer of 2023 shows including:Jesus Christ Super Star,The Wedding Singer,Disney's Tarzan,42nd Street,and Saturday Night Fever. • Expand local business partnership through season pass promotions and sponsorship. ■ Increase revenue through better-attended programs and additional daily waterpark guests to assist with the added expenses due to minimum wage increase.
■ Increase community outreach and visibility for waterpark events and programs. • Continue to provide Recreation Scholarships.
05/23/2023CITY OF VISTA Ff AL Y Ft 4 A !2 ATiN BUDGET I P,�db 217 Of 282

RECREATION
COMMUNITY SERVICES CITY OF VISTA
riSUMMARY '
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Community Services Administration 528,512 569,543 664,796 708,712 739,157 797,009 Recreation Programs 1,030,301 1,353,908 1,603,773 1,902,616 1,900,501 1,932,871 Rancho Buena Vista Adobe 93,834 164,809 261,303 261,347 236,859 240,920 Senior Services 337,405 527,599 895,957 926,477 842,624 885,504 Cultural Arts 1,558,032 4,343,102 3,856,540 4,612,471 4,391,259 4,414,269 Senior Nutrition Program 483,568 630,266 641,705 771,218 622,133 629,605 Wave Waterpark 965,755 1,619,455 2,432,799 2,459,872 2,578,391 2,599,342 TOTAL $4,997,406 $9,208,683 $10,356,873 $11,642,713 $11,310,924 $11,499,520 Staffing 2,003,683 4,103,694 5,610,125 6,304,593 6,220,163 6,292,395 Professional Services 325,557 757,493 727,450 815,166 706,201 717,497 Operating Expenses 459,530 1,517,028 1,701,957 2,157,766 1,985,684 2,011,828 Utilities 321,235 463,039 450,672 453,498 468,901 490,718 Allocated Costs 1,748,967 1,810,878 1,866,669 1,866,669 1,929,975 1,987,082 Debt Service/Depreciation 111,901 108,215 0 0 0 0 Capital Outlay 26,533 448,337 0 45,022 0 0 TOTAL $4,997,406 $9,208,683 $10,356,873 $11,642,713 $11,310,924 $11,499,520 COMMUNITY SERVICES HISTORICAL COMPARISON PERCENTAGE OF 2023/24

GENERAL FUND EXPENDITURES
$14,000,000 - _ (EXCLUDING TRANSFERS) Community
$12,000,000 Services
■Capital Outlay Public Works 8.4%
$10,000,000 ® 4.6%
Debt Service/Depreciation
$8,000,000 -- :Allocated Costs
a Utilities Community
$6,000,000 - - ■Operating Expenses Development $4,000,000 _- ■Professional Services 11.2% :Staffing _
$2,000,000 -- - Public Safety
$o General 65.0%
20201212021122 2212 26220 23042024f25, Government Actual Actual Budget Budget Budget Budget 10.8% 05/23/2023CITY OF VISTA FID
RRA
ATIN BUDGET I P,60 218 Of 282

RECREATION & COMMUNITY SERVICES CFFY OF VISA'A
BUDGET SUMMARY FY 2023/24
The Recreation&Community Services expenditure category addresses programs and activities that align with the recreational ideals of the community. The responsibilities of the budget units listed below include recreation programs and senior services,and operation of the Avo and Moonlight Theaters,the historic Rancho Buena Vista Adobe,the Gloria McClellan Adult Activity&Resource Center,and the Wave Waterpark.

Proposed
Professional Operating Allocated Debt Service/ Capital Budget Org Staffing Services Expenses Utilities Costs Depreciation Outlay 2023/24 Community Services Administration
0010500 398,409 40,184 105,905 0 194,659 0 0 739,157 Recreation Programs
0010510 1,301,339 39,250 133,887 1,600 424,425 0 0 1,900,501 Rancho Buena Vista Adobe
0010545 117,034 0 40,770 2,300 76,755 0 0 236,859 Senior Services
0010555 590,309 22,210 91,241 17,860 121,004 0 0 842,624 Cultural Arts
0010560 2,068,045 437,775 1,237,072 138,765 509,602 0 0 4,391,259 FUND TOTAL 4,475,136 539,419 1,608,875 160,525 1,326,445 0 0 8,110,400 Senior Nutrition Program
1070550 261,359 147,491 11,710 17,572 184,001 0 0 622,133 FUND TOTAL 261,359 147,491 11,710 17,572 184,001 0 0 622,133 Wave Waterpark
5070580 1,483,668 19,291 365,099 290,804 419,529 0 0 2,578,391 FUND TOTAL 1,483,668 19,291 365,099 290,804 419,529 0 0 2,578,391 GRAND TOTAL $6,220,163 $706,201 $1,985,684 $468,901 $1,929,975 $0 $0 $11,310,924 05/23/2023CITY OF VISTA FI D
RR
A !2 ATIN BUDGET I"PS& 219 Of 282

RECREATION '• COMMUNITY
BUDGET SUMMARY FY2024/25
Proposed
Professional Operating Allocated Debt Service/ Capital Budget Org Staffing Services Expenses Utilities Costs Depreciation Outlay 2024/25 Community Services Administration
0010500 410,839 40,223 150,020 0 195,927 0 0 797,009 Recreation Programs
0010510 1,321,674 39,275 134,436 1,600 435,886 0 0 1,932,871 Rancho Buena Vista Adobe
0010545 117,512 0 41,462 2,408 79,538 0 0 240,920 Senior Services
0010555 597,599 28,210 96,341 19,530 143,824 0 0 885,504 Cultural Arts
0010560 2,085,266 442,944 1,207,760 156,504 521,795 0 0 4,414,269 FUND TOTAL 4,532,890 550,652 1,630,019 180,042 1,376,970 0 0 8,270,573 Senior Nutrition Program
1070550 264,411 147,491 11,710 19,099 186,894 0 0 629,605 FUND TOTAL 264,411 147,491 11,710 19,099 186,894 0 0 629,605 Wave Waterpark
5070580 1,495,094 19,354 370,099 291,577 423,218 0 0 2,599,342 FUND TOTAL 1,495,094 19,354 370,099 291,577 423,218 0 0 2,599,342 GRAND TOTAL $6,292,395 $717,497 $2,011,828 $490,718 $1,987,082 $0 $0 $11,499,520 �f - -FBu
;O5/23/2023CITy OF VISTA FI AL Y R 4 A !2 TIN �GET I PP-6616 220 Of 282

COMMUNITYADMINISTRATION

PROGRAM
Category: Recreation&Community Services I Fund Type: General I Fund: 001 General Fund I Org: 0010500

PROGRAM STATEMENT
Serving as the administrative support branch of the Recreation&Community Services Department,Community Services Administration provides leadership,management,and direction to Recreation, Rancho Buena Vista Adobe,Senior Services and Nutrition,Cultural Arts,and the Wave Waterpark divisions.Staff collaborates with,and provides support to the Parks and Recreation Commission,Public Arts Commission, Senior Commission,Youth Commission,Moonlight Cultural Foundation,Friends of the Rancho Buena Vista Adobe,and Alta Vista Botanical Gardens.Movies In The Park,Civic Gallery,public art,July 4th Celebration,Spring Eggstravaganza,and print brochures for RCS programs and rentals are included in this budget unit.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
. Increases in the Special Department Expense category include anticipated increases to provide 4th of July fireworks and programing.

Expenses are anticipated to be offset with additional sponsorship revenue.

MAJOR PROJECTS IN FYS 2023/24&2024/25
Development of a Parks&Recreation Needs Assessment and Comprehensive Action Plan.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022123 2023/24 2024/25

POSITION SUMMARY
Director of Recreation&Community Services 0.30 0.30 0.30 0.30 Community Services Operations Manager 0.05
Management Analyst 1.00 1.00 1.00 1.00 1.00 Marketing Specialist 0.10 0.10
Account Clerk 1.00 1.00 1.00 1.00 1.00 Senior Office Specialist 1.00 1.00 1.00 1.00 1.00

3.15 3.40 3.30 3.30 3.30

FINANCING SOURCES
Charges to other funds 0 0 0
Department revenues 58,890 1,700 52,100 General Fund 649,822 737,457 744,909
$708,712 $739,157 $797,009
05/23/2023CITY OF VISTA FID
RRAFTI
UDGET I P,6& 221 Of 282

COMMUNITY •

CITYOF VISTA

SUMMARYBUDGET UNIT EXPENSE
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022123 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 324,426 293,834 365,565 398,359 398,409 410,839 SUBTOTAL 324,426 293,834 365,565 398,359 398,409 410,839

PROFESSIONAL SERVICES
Professional/Consulting Services 0 3,500 3,500 4,000 4,000 4,000 Events&Cultural Services 16,775 18,526 31,125 35,125 36,184 36,223 SUBTOTAL 16,775 22,026 34,625 39,125 40,184 40,223

OPERATING EXPENSES
Office Supplies 557 1,268 1,120 1,120 1,120 1,120 Training/Mileage/Conferences 100 3,415 2,494 2,940 5,455 7,130 Auto Allowance 219 136 1,531 1,531 0 0 Special Department Expense 49,374 57,840 57,197 60,750 55,190 96,705 State&Local Associations 550 550 550 550 1,100 1,100 Professional Memberships 175 90 265 265 265 265 Advertising 8,630 27,779 32,593 35,216 42,775 43,700 SUBTOTAL 59,605 91,077 95,750 102,372 105,905 150,020

UTILITIES
Telephone/Wireless 14 15 174 174 0 0 SUBTOTAL 14 15 174 174 0 0

ALLOCATED COSTS
Facility Rental/Maintenance 93,695 95,074 99,178 99,178 129,827 130,515 Insurance/Surety 6,623 39,118 39,873 39,873 32,960 33,407 Information Technology 27,375 28,399 29,631 29,631 31,872 32,005 SUBTOTAL 127,693 162,591 168,682 168,682 194,659 195,927 TOTAL $528,512 $569,543 $664,796 $708,712 $739157 $797,009 1 05/23/2023CITY OF VISTA FI AL Y R a A !2 TINIi BUDGET I P, jtJ 222 Of 282

RECREATION
■ • PROGRAMS
■ . ■

PROGRAM
Category: Recreation&Community Services I Fund Type: General I Fund: 001 General Fund I Org: 0010510

PROGRAM STATEMENT
The Recreation division's mission is to create community and improve quality of life through people,parks and programs.The division supports these efforts by coordinating programs that strengthen community image,promote health and wellness,encourage personal development, increase cultural unity,and provide positive recreational experiences.Recreation manages facility and park rentals as well as youth and adult programs.Programs include day camps,instructional classes,preschool activities,special interest classes,and sports.Many programs rely on the generosity of volunteers and the Vista business community through time,talent,and donations.These donations help fund scholarships that give program access to children who may need financial assistance.Recreation staff regularly to analyze all programs for effectiveness and sustainability.The Recreation Division continues to seek creative and innovative ways to market programs,increase participation and facility rentals.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• Temporary salaries and contract services reflect the California minimum wage increase from$15.00 to$15.50 effective January 1,2023. ■ Contracted with i9 Sports to administer youth basketball sports programs.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Recreation&Community Services 0.20 0.20 0.20 0.20 Community Services Operations Manager 075 0.75 0.75 0.75 0.75 Marketing Specialist 0.05 0.05
Park Ranger 4.00 4.00 4.00 4.00 Recreation Leader IV 2.00
Office Specialist II 1.00 1.00 1.00 1.00 1.00 Recreation Coordinator 2.00 2.00 2.00 2.00 2.00

5.80 8.00 7.95 7.95 7.95

FINANCING SOURCES
Department revenues 627,986 670,755 675,255 Use of reserves/fund balance 0 0 0
General Fund 1,274,630 1,229,746 1,257,616 $1,902,616 $1,900,501 $1,932,871
05/23/2023CITY OF VISTA FI AL Y RRAFIBUDGETI1§166b 223 of 282

RECREATION PROGRAMS CITYOF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 615,903 847,615 1,023,410 1,245,164 1,301,339 1,321,674 SUBTOTAL 615,903 847,615 1,023,410 1,245,164 1,301,339 1,321,674

PROFESSIONAL SERVICES
Service Contract 5,760 47,603 30,302 57,465 39,250 39,275 SUBTOTAL 5,760 47,603 30,302 57,465 39,250 39,275

OPERATING EXPENSES
Office Supplies 662 970 1,570 1,570 1,410 1,410 Operating Supplies 2,580 3,583 10,500 11,175 10,500 10,500 Furniture/Equipment<$5,000 14,035 (14,035) 500 14,535 500 500 Training/Mileage/Conferences 0 358 1,442 1,442 4,810 5,150 Auto Allowance 1,020 1,404 3,736 3,736 0 0 Special Department Expense 3,062 38,955 92,973 94,565 47,627 47,836 Uniforms&Accessories 356 0 1,008 1,148 2,100 2,100 Land&Building Maintenance 1,287 17,944 49,600 59,289 58,540 58,540 Advertising 6,175 492 8,980 8,980 8,400 8,400 SUBTOTAL 29,176 49,671 170,309 196,440 133,887 134,436

UTILITIES
Telephone/Wireless 464 783 711 2,511 1,600 1,600 SUBTOTAL 464 783 711 2,511 1,600 1,600

ALLOCATED COSTS
Facility Rental/Maintenance 264,709 254,307 262,330 262,330 271,469 281,552 Vehicle Maintenance 10,245 13,487 13,576 13,576 16,206 16,254 Vehicle Replacement 9,853 10,419 9,849 9,849 39,792 39,792 Insurance/Surety 13,670 14,745 15,482 15,482 20,176 21,184 Information Technology 80,521 74,466 77,804 77,804 76,782 77,104 SUBTOTAL 378,998 367,424 379,041 379,041 424,425 435,886 CAPITAL OUTLAY 0 40,812 0 21,995 0 0 TOTAL $1,030,301 $1,353,908 $1,603,773 $1,902,616 $1,900,501 $1,932,871 05I23I2023CITY OF VISTA FI AL Y R 4 !2 TIN BUDGET I P,�6'6 224 Of 282

RANCHO BUENA VISTA ADOBE

PROGRAM
Category: Recreation&Community Services I Fund Type: General I Fund: 001 General Fund I Org: 0010545

PROGRAM STATEMENT
The mission of this budget unit is to preserve the historic integrity of the Rancho Buena Vista Adobe,and connect its significance from the past to the present. These efforts are supported by passing knowledge on through firsthand experiences at the facility and through its programs.

Adobe Days is a prime example of these efforts. This educational program provides elementary children the opportunity to experience history and develop a sense of pride and respect for their community. Other examples include public tours,special events and facility rentals. The Friends of the Rancho Buena Vista Adobe is a non-profit group providing volunteer services through tours and program support. Collectively, these efforts support the vision and mission by expanding public visibility of the Adobe through marketing,programming,and facility rentals.

Staff continue to seek creative and innovative ways to increase participation and facility rentals at the Adobe.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Temporary salaries and contract services reflect the California minimum wage increase from$15.00 to$15.50 effective January 1,2023.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Recreation&Community Services 0.05 0.05 0.05 0.05 Community Services Operations Manager 0.10
Marketing Specialist 0.05 0.05
Recreation Coordinator 0.75 0.75 0.75 0.75 0.75

0.90 0.85 0.80 0.80 0.80

FINANCING SOURCES
Department revenues 173,507 181,433 181,433 Use of reserves 0 0 0
General Fund 87,840 55,426 59,487
$261,347 $236,859 $240,920
05/23/2023CITY OF VISTA FID
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BUD I P ft& 225 Of 282

RANCHO BUENA I ADOBE

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 12,924 72,606 140,674 133,673 117,034 117,512 SUBTOTAL 12,924 72,606 140,674 133,673 117,034 117,512

OPERATING EXPENSES
Office Supplies 1 1 270 270 270 270 Furniture/Equipment<$5,000 0 0 300 300 300 300 Auto Allowance 76 136 286 286 0 0 Special Department Expense 0 0 7,778 6,778 6,792 6,792 Land&Building Maintenance 0 11,153 24,500 32,092 29,400 29,400 Advertising 3,125 200 4,008 4,008 4,008 4,700 SUBTOTAL 3,202� 11,490 37,142 43,734 40,770 41,462

UTILITIES
Telephonef ireless 125 120 171 171 132 132 Sewer 738 515 525 978 2,168 2,276 SUBTOTAL 863 635 696 1,149 2,300 2,408

ALLOCATED COSTS
Facility Rental/Maintenance 64,058 61,380 63,234 63,234 64,283 66,796 Insurance/Surety 4,108 4,160 4,368 4,368 4,745 4,983 Information Technology 8,679 14,539 15,189 15,189 7,727 7,759 SUBTOTAL 76,845 80,079 82,791 82,791 76,755 79,538 TOTAL $93.834 $164,809 $261,303 $261,347 $236 859 $240,920 05/23/2023CITY OF VISTA FI AL Y RR
A a ATIN BUDGET I p frt& 226 Of 282

SENIOR SERVICES C1'FY OF VISI-yk

PROGRAM
Category: Recreation&Community Services I Fund Type: General I Fund: 001 General Fund I Org: 0010555

PROGRAM STATEMENT
The Senior Services division's mission is to promote the physical,emotional,and social well-being of older adults,and encourage community involvement.This division provides a friendly,welcoming environment that encourages socialization while improving the quality of life for our guests at the Gloria McClellan Adult Activity and Resource Center,and offering recreation programs,wellness activities,access to health services,and fun special events.This division provides door-to-door transportation to seniors for their medical appointments,grocery shopping,and everyday personal business.The Culture Caravan program provides day trips and overnight excursions for seniors at an affordable price.Our services cover a wide range of needs,aiming to be a"one-stop shop"for most of the seniors'needs.The senior services division continues to seek creative and cost- effective ways to increase participation and facility rentals at the center.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
r Temporary salaries and contract services reflect the California minimum wage increase from$15.00 to$15.50 effective January 1,2023.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Recreation&Community Services 0.05 0.05 0.05 0.05 Community Services Operations Manager 0.25 0.25 0.25 0.25 0.25 Community Services Program Manager 0.76 0.76 0.76 0.76 0.76 Marketing Specialist 0.05 0.05
Recreation Leader IV 1.00 1.00 1.00 1.00 1.00 Office Specialist II 0.75 0.75 0.75 0.75 0.75

2.81 2.86 2.81 2.81 2.81

FINANCING SOURCES
Department revenues 262,310 212,542 265,022 Use of reserves/fund balance 0 0 0
General Fund 664,167 630,082 620,482
$926,477 $842,624 $885,504
05/23/2023CITY OF VISTA FI AL Y R RAAj2F
TIN BUDGET I P,5616 227 Of 282

SENIOR SERVICES CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 123,938 313,434 566,043 566,433 590,309 597,599 SUBTOTAL 123,938 313,434 566,043 566,433 590,309 597,599

PROFESSIONAL SERVICES
Events&Cultural Services 549 10,465 16,210 24,710 16,210 16,210 Service Contract 0 0 14,856 12,516 6,000 12,000 SUBTOTAL 549 10,465 31,066 37,226 22,210 28,210

OPERATING EXPENSES
Office Supplies 295 1,848 2,260 2,360 2,200 2,200 Operating Supplies 0 0 500 500 500 500 Furniture/Equipment<$5,000 166 37 250 250 250 250 Training/Mileage/Conferences 0 0 480 480 480 480 Auto Allowance 150 271 979 979 0 0 Special Department Expense 5,911 30,508 104,622 104,622 75,911 81,011 Professional Memberships 0 0 0 0 0 0 Technology Purchases&Services 6,621 0 1,080 1,080 4,080 4,080 Uniforms&Accessories 0 0 920 920 920 920 Land&Building Maintenance 0 1,037 6,800 6,800 5,800 5,800 Advertising 700 309 1,250 1,350 1,100 1,100 SUBTOTAL 13,842 34,010 119,141 119,341 91,241 96,341

UTILITIES
Electricity/Natural Gas 7,113 8,249 11,828 11,828 13,011 14,313 Telephone/Wireless 98 474 492 492 225 225 Water 48 0 2,482 2,482 2,731 3,005 Sewer 1,955 1,693 1,629 2,372 1,893 1,987 SUBTOTAL 9,214 10,415 16,431 17,174 17,860 19,530

ALLOCATED COSTS
Facility Rental/Maintenance 52,768 54,647 56,427 56,427 57,434 59,846 Vehicle Maintenance 29,239 33,783 33,872 33,872 14,433 14,482 Vehicle Replacement 16,207 6,867 6,409 6,409 3,383 23,096 Insurance/Surety 11,788 11,706 12,291 12,291 9,922 10,418 Information Technology 64,881 52,272 54,277 54,277 35,832 35,982 SUBTOTAL 174,883 159,275 163,276 163,276 121,004 143,824 CAPITAL OUTLAY 14,979 0 0 23,027 0 0 TOTAL $337,405 $527,599 $895,957 $926,477 $842,624 $885,504 05/23/2023CITY OF VISTA FI AL Y R RA
TIN B�JOGET i PPUA 7'@ 228 Of 282

PROGRAMCULTURAL ARTS CFFY OF vis,rik
Category: Recreation&Community Services I Fund Type: General I Fund: 001 General Fund I Org: 0010560

PROGRAM STATEMENT
The Cultural Arts division mission is to produce quality,cost-effective programs that promote cultural arts and education in our community. The division produces and presents award-winning theatre productions,concerts,and events at the Moonlight Amphitheatre,and oversees rentals of the Moonlight Amphitheatre and AVO Playhouse for concerts,community meetings and productions,dance recitals and special events. The Cultural Arts Division also manages VisTix operations for ticket sales of City-sponsored productions,as well as community based and independently produced events.

The Cultural Arts division works in partnership with the Moonlight Cultural Foundation and its auxiliaries,the Moonlight Angels and Moonlight Youth Theatre,to support their fundraising efforts and educational outreach on behalf of the City's Cultural Arts programs. Whenever possible, staff serves as advisors for community art groups,concert/event coordinators,VUSD instructors,and students. The division continues to seek creative and innovative ways to improve marketing,increase ticket sales and facility rentals at the Moonlight Amphitheatre and AVO Playhouse.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• Temporary salaries and contract services reflect the California minimum wage increase from$15.00 to$15,50 effective January 1,2021 • Position changes include the reclassification of Theatre Rentals&Technical Supervisor to Theatre Administrative Coordinator in FY • Increase in trucking transportation costs for delivery of sets for summer shows.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Recreation&Community Services 0.20 0.20 0.20 0.20 Community Services Operations Manager 0.80
Community Services Program Manager 100 2.00 2.00 2.00 2.00 Theater Technical Coordinator 0.50 100 1.00 1.00 100 Ticket Office Supervisor 1.00 1.00 1.00 1.00 100 Theater Administrative Coordinator 1.00 1.00 1.00 Theater Rentals&Technical Supervisor 0.50 1.00 Marketing Specialist 0.50 0.50
Senior Office Specialist 0.75 0.75 0.75 0.75 0.75

5.05 6.45 5.95 5.95 5.95

FINANCING SOURCES
Department revenues 3,771,525 3,976,525 3,955,525 Use of reserves 650,765 214,734 258,744 General Fund 190,181 200,000 200,000
$4,612,471 $4,391,259 $4,414,269
05I23I2023CITY OF VISTA FI AL Y RRAA12FNT BUDGET 1 P,60 229 Of 282

CULTURAL ARTS

CITYOF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 688,814 1,748,667 1,823,898 2,284,360 2,068,045 2,085,266 SUBTOTAL 688,814 1,748,667 1,823,898 2,284,360 2,068,045 2,085,266

PROFESSIONAL SERVICES
Professional/Consulting Services 79,257 487,552 459,978 509,871 437,775 442.944 SUBTOTAL 79,257 487,552 459,978 509,871 437,775 442,944

OPERATING EXPENSES
Office Supplies 3,422 10,263 5,820 8,820 11,200 11,200 Furniture/Equipment<$5,000 0 0 4,000 4,000 12,000 2,000 Training/Mileage/Conferences 628 1,385 5,652 6,127 8,537 8,537 Auto Allowance 2,765 2,632 4,685 4,685 0 0 Special Department Expense 153,916 1,012,069 848,750 1,064,442 1,039,760 1,039,760 Professional Memberships 0 0 450 950 450 450 Technology Purchases&Services 75,741 2,258 0 0 2,000 2,000 Uniforms&Accessories 0 4,494 2,000 2,000 3,200 3,200 Equipment Maintenance/Services 2,923 3,157 17,605 17,605 49,225 28,225 Land&Building Maintenance 0 0 4,026 27,726 63,250 64,938 Advertising 9,116 22,658 41,312 45,112 47,450 47,450 SUBTOTAL 248,511 1,058,916 934,300 1,181,467 1,237,072 1,207,760

UTILITIES
Electricity/Natural Gas 64,128 122,735 118,061 118,061 129,868 142,856 Telephone/Wireless 834 767 1,446 1,446 0 0 Water 5,206 3,401 2,535 2,535 2,663 7,352 Sewer 1,258 22,118 3,700 2,109 6,234 6,296 SUBTOTAL 71,427 149,022 125,742 124,151 138,765 156,504

ALLOCATED COSTS
Facility Rental/Maintenance 205,191 197,084 203,518 203,518 211,472 219,402 Vehicle Maintenance 16,932 27,487 28,695 28,695 13,554 13,626 Vehicle Replacement 18,571 15,025 14.269 14,269 41,900 41,900 Insurance/Surety 17,274 40,498 42,523 42,523 69,312 72,778 Information Technology 205,104 217,176 223,617 223,617 173,364 174,089 SUBTOTAL 463,072 497,270 512,622 512,622 509,602 521,795 CAPITAL OUTLAY 6,950 401,675 0 0 0 0 TOTAL $1,558,032 $4,343,102 $3,856 540 $4,612,471 $4 391,259 $4,414,269 05I23I2023CITY OF VISTA FI AL Y f2 4 A l2 TIN BUDGET I P fr ,& 3 230 Of 282

CITY OF VISTA
000

CITY OF VISTA
C A L R N I
05/23/2023CITY OF VISTA Fi D
R RAFTGET I"PlA ?a 231 Of 282

SENIOR NUTRITION PROGRAM

FUND SUMMARY
FUND 107: The Senior Citizen Nutrition Program Revenues 2023/24 2024/25 is funded in part by the Federal Administration on Taxes Aging through The Older American's Act of 1965 Property 0 0 which oversees the development of services and Sales and Use 0 0 opportunities for older people. The Senior Citizen Transient Lodging 0 0 Nutrition program offers a nutritious meal for seniors Franchise 0 0 (age 60 and over)at the Gloria McClellan Adult
Other 0 0
Activity&Resource Center for a minimal suggested
Total Taxes 0 0
contribution. Other services include transportation to
and from the center as well as home-delivered meal Licenses and Permits 0 0 service. Intergovernmental 194.553 194.463 Charges for Services 0 0
Fines and Forfeitures 0 0
Use of Money and Property 0 0
Assessments 0 0
Other Revenue 19,300 25.000
Total Revenues 213,853 219,463
Other Sources
Interdepartment Service Charges 0 0
Transfers In 408,280 410,142
Use of Reserves 0 0
Total Revenues and Sources $622,133 $629,605
Expenditures
Operations
Staffing 261,359 264,411
Professional Services/Contract 147,491 147,491
Other Operating Expenses 11,710 11,710
Utilities 17,572 19,099
Allocated Costs 184,001 186,894
Capital Outlay 0 0
Total Expenditures 622,133 629,605
Other Uses
Transfer to Reserves 0 0
Transfers Out-CIP 0 0
Transfers Out-Other 0 0
Total Expenditures and Uses $622,133 $629,605
Excess of Revenue and Sources
Over(Under)Expenditures and Uses $0 $0
Beginning Fund Balance $0 $0
Projected Ending Fund Balance $0 $0
05I23I2023CITy OF VISTA FI D
R RAFT
GET I Pf�,Ao 232 Of 282

SENIOR PROGRAM

PROGRAM
Category: Recreation&Community Services I Fund Type: Special Revenue I Fund: 107 Senior Nutrition Program Fund I Org: 1070550

PROGRAM STATEMENT
The Senior Nutrition division mission is to provide nutritious lunches to seniors in a group setting or by delivery to homebound seniors. These efforts are supported by providing transportation to the Gloria McClellan Adult Activity&Resource Center for lunch,and provide activities, presentations,and entertainment before lunch. The program receives partial funding through federal grants administered by the County of San Diego Aging and Independence Services Department. The Senior Nutrition Division works to provide these services to our seniors in creative and cost-effective ways.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
+ Temporary salaries and contract services reflect the California minimum wage increase from$15.00 to$15.50 effective January 1,2023 • Additional CDBG-CV funding expired in FY 2022/23.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Community Services Program Manager 0.240 0.240 0.240 0.240 0.240 Recreation Coordinator 1.000 1.000 1.000 1.000 1.000 Food Services Supervisor 1.000 1.000 1.000 1.000 1.000 Bus Driver 0.875 0.875 0.875 0.875 0.875 3A15 3.115 3.115 3.115 3.115

FINANCING SOURCES
Department revenues 353,130 213,853 219,463 Use of reserves/fund balance 0 0 0
General Fund 418,088 408,280 410,142
$771,218 $622,133 $629,605
05/23/2023CITY OF VISTA FI D
RR
A 12 TIN BUDGET I P, O 233 Of 282

SENIOR

NUTRITION
• PROGRAM
■ • ■
BUDGET
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 90,977 211,646 281,413 281,413 261,359 264,411 SUBTOTAL 90,977 211,646 281,413 281,413 261,359 264,411

PROFESSIONAL SERVICES
Service Contract 213,653 174,450 153,491 153,491 147,491 147,491 SUBTOTAL 213,653 174,450 153,491 153,491 147,491 147,491

OPERATING EXPENSES
Office Supplies 181 0 460 510 900 900 Operating Supplies 29 1 994 1,900 1,100 1,900 1,900 Training Materials&Publications 0 0 0 0 0 0 Auto Allowance 19 0 217 217 0 0 Special Department Expense 7,808 55.879 410 129,928 6,060 6,060 Uniforms&Accessories 0 0 0 0 0 0 Equipment Maintenance/Services 0 921 2,854 2,854 2,850 2,850 Advertising 0 0 0 0 0 0 SUBTOTAL 8,036 58,793 5,841 134,609 11,710 11,710

UTILITIES
Electricity/Natural Gas 2,446 7,070 11,829 11,829 13,012 14,314 TelephonelWireless 123 259 132 132 60 60 Water 1,230 1,708 2,482 2,482 2,607 2,738 Sewer 1,734 1,501 1,629 2,374 1,893 1,987 SUBTOTAL 5,533 10,539 16,072 16,817 17,572 1 19,099

ALLOCATED COSTS
General Fund Administration 51,861 56,256 56,256 56,256 62,475 62,475 Facility Rental/Maintenance 70,801 68,252 70,080 70,080 72,116 74,594 Vehicle Maintenance 19,444 15,818 22,400 22,400 22,956 23,028 Insurance/Surety 10,047 20,981 22,030 22,030 5,071 5,324 Information Technology 13,216 13,531 14,122 14,122 21,383 21,473 SUBTOTAL 165,369 174,838 184,888 184,888 184,001 186,894 TOTAL $483,568 $630,266 _S641,765 5771,218 $622,133 $629,605 C
05/23/2023CITY OF VISTA FI AL Y R a A ATIN�BUDGET I P,�O 234 Of 282

CITY OFVISTA
00010

CITY OF VISTA
' F 0 R i. _ A
05/23/2023CITY OF VISTA FID
RRA
AFT
BUDGET I P,lo 235 Of 282

WAVE . .A.

FUND SUMMARY
FUND 507: The Wave Waterpark Fund is used to Revenues 2023/24 2024/25 account for the revenues and expenses associated Taxes with the operations and maintenance of the City's Property 0 0 waterpark facility. The revenues are derived Sales and Use 0 0 primarily from park operations,which include general Transient Lodging 0 0 admission,swimming programs,rental,and Franchise 0 0 concession operations. The waterpark is operated Other 0 0 on an enterprise basis and therefore the economic
cost of capital items is recovered through Total Taxes 0 0 depreciation charges. Licenses and Permits 0 0 Intergovernmental 0 0
Charges for Services 1.904.198 1,904,198
Fines and Forfeitures 0 0
Use of Money and Property 0 0
Assessments 0 0
Other Revenue 3.960 3,960
Total Revenues 1,908,158 1,908,158
Other Sources
Interdepartment Service Charges 0 0
Transfers In 670,233 691,184
Use of Reserves 0 0
Total Revenues and Sources $2,578,391 $2,599,342 Expenditures
Operations
Staffing 1,483,668 1,495,094
Professional Services/Contract 19,291 19,354
Other Operating Expenses 365,099 370,099
Utilities 290,804 291,577
Allocated Costs 419,529 423,218
Capital Outlay 0 0
Total Expenditures 2,578,391 2,599,342
Other Uses
Transfer to Reserves 0 0
Transfers Out-CIP 0 0
Transfers Out-Other 0 0
Total Expenditures and Uses $2,578,391 $2,599,342 Excess of Revenue and Sources
Over(Under) Expenditures and Uses $0 $0
Beginning Fund Balance $0 $0
Projected Ending Fund Balance $0 $0
05I23I2023CITY OF VISTA FI D
R RAAr2FT
GET I P ftN 236 Of 282

PROGRA-M STATEMENT
Category: Recreation&Community Services I Fund Type: Enterprise I Fund: 507 Wave Waterpark Fund I Org: 5070580

PROGRAM STATEMENT
The Wave Waterpark's mission is to provide quality aquatic programs and activities for Vista residents and regional guests.These efforts are supported through programs such as lap swim,camps,junior lifeguards,swim lessons,and safety training.The community pool is also used by high school water polo and swim teams from Rancho Buena Vista High School and Vista High School.Revenue comes from admission and program fees,season pass sales,facility and locker rentals,birthday parties,concessions,special events,and merchandise sales.The Wave continues to receive the highest scores and recognition for safety and lifeguard staff through the City's risk management provider.Staff continues to seek creative and innovative ways to market the Wave and increase sales and facility rentals.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Temporary salaries and contract services reflect the California minimum wage increase from$15.00 to$15.50 effective January 1,2023.

MAJOR PROJECTS IN FYS 2023/24&2024/25
■ Re-plastering of river and competition pool.
■ Completion of the Wave Waterpark Slide Tower Project.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Recreation&Community Services 0.20 0.20 0.20 0.20 Community Services Operations Manager 0.05
Waterpark Manager 1.00 1.00 1.00 1.00 1.00 Assistant Waterpark Manager 1.00 2.00 2.00 2.00 2.00 Waterpark Facility Specialist 1.00 1.00 1.00 1.00 1.00

3.05 4.20 4.20 4.20 4.20

FINANCING SOURCES
Department revenues 2,034,838 1,908,158 1,908,158 Use of reserves/fund balance 15,328 0 0
General Fund 409,706 670,233 691,184
$2,459,872 $2,578,391 $2,599,342
05/23/2023CITY OF VISTA FI DRRAR
UDGET I PPISO 237 Of 282

WAVE WATERPARK CITY
OF

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 146,702 615,892 1,409,122 1,395,191 1,483,668 1,495,094 SUBTOTAL 146,702 615,892 1,409,122 1,395,191 1,483,668 1,495,094

PROFESSIONAL SERVICES
Professional/Consulting Services 8,445 13,392 16,100 16,100 17,191 17,191 Service Contract 1,118 2,005 1,888 1,888 2,100 2,163 SUBTOTAL 9,563 15,396 17,988 17,988 19,291 19,354

OPERATING EXPENSES
Office Supplies 478 3,295 3,700 3,700 3,700 3,700 Operating Supplies 57,002 117,741 178,490 181,490 189,910 189,910 Furniture/Equipment<$5,000 2,508 1,791 12,100 17,048 12,100 12,100 Training/Mileage/Conferences 249 839 5,400 5,400 5,400 5,400 Training Materials&Publications 3,603 6,000 12,000 12,000 12,000 12,000 Auto Allowance 2,204 2,542 4,600 4,600 0 0 Special Department Expense 12,579 27,462 37,694 37,694 49,974 49,974 Professional Memberships 439 439 544 544 544 544 Technology Purchases&Services 134 720 720 720 720 720 Uniforms&Accessories 225 9,009 7,885 7,885 9,010 9,010 Equipment Maintenance/Services 20 6,881 5,600 15,980 11,000 16,000 Land&Building Maintenance 13,797 33,579 50,626 75,626 50,626 50,626 Rents&Leases 0 0 3,200 3,200 3,200 3,200 Advertising 3,918 2,774 16,915 13,915 16,915 16,915 SUBTOTAL 97,158 213,071 339,474 379,802 365,099 370,099

UTILITIES
Electricity/Natural Gas 198,563 258,595 242,279 242,279 242,279 242,279 Telephone/Wireless 147 316 96 96 0 0 Water 18,966 22,321 33,071 33,071 33,071 33,071 Sewer 16,044 10,398 15,400 16,076 15,454 16,227 SUBTOTAL 233,720 291,629 290,846 291,522 290,804 291,577

ALLOCATED COSTS
General Fund Administration 209,466 221,591 221,591 221,591 236,851 236,851 Facility Rental/Maintenance 3,611 3,449 3,561 3,561 3,900 4,053 Vehicle Maintenance 386 64 64 64 78 78 Insurance/Surety 46,739 39,548 41,526 41,526 60,870 63,914 Information Technology 101,905 104,749 108,627 108,627 117,830 118,322 SUBTOTAL 362,107 369,401 375,369 375,369 419,529 423,218 DEBT SERVICE/DEPRECIATION 111,901 108.215 0 0 0 0 CAPITAL OUTLAY 4,604 5,851 0 0 0 0 TOTAL $965,755 $1,619,455 $2,432.799 $2.459.872 $2 578,391 $2,599,342 05/23/2023CITY OF VISTA FIDR
RA !z ATIiJ BUDGET I P ,a7� 238 Of 282

CITY OF VISTA
C A L I F 0 A I A
05/23/2023CITY OF VISTA FI AL Y R 4 A !2 ATIty BU DGET I P,t§b 239 Of 282

,� - l r •'7r K �� '
F`
r
IF"
INTERNAL SERVICES 2024/25
du ,, � : .

INTERNAL SERVICES

OVERVIEW

CATEGORY DESCRIPTION
The Internal Services category provides support services to other City budget units. These services include risk management,City facility and building maintenance,fleet/vehicle maintenance,and information technology services. Funding for these services are paid proportionately by City budget units that receive the services
FISCAL YEARS 2023/24 AND 2024/25 GOALS
During the current budget period focus areas for the Internal Services will include:

Negotiate optimum pricing for employee group benefit and other insurance program coverage.

Expand citywide online safety training program for all employees • Expand programming to enhance employee wellness.
■ Re-implement Cityworks to enhance functionality and streamline business processes. • Implement a Sharepoint intranet site to promote employee engagement and collaboration.

Create custom integrations between Munis,Cityworks,Laserfiche,HDL,Docusign,and other applications. • Continue with the purchase of electric vehicle when current vehicles are due for replacement 05/23/2023CITY OF VISTA FI AL Y R 4 A 12FATTINBUDGET PP60 241 Of 282

INTERNAL SERVICES CITY OF VISTA

BUDGET SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Risk Management 8,043,791 10,347,931 8,782,668 8,965,798 10,468,122 11,443,213 Building&Facility Maintenance 2,809,070 1,854,361 2,434,056 3,243,573 2,941,230 2,825,387 Fleet Maintenance 1,322,687 1,488,128 2,238,991 3,219,821 2,438,632 2,692,370 Information Technology 2,292,140 1,950,840 2,650,718 4,197,728 3,121,695 3,209,675 TOTAL $14,467,687 $15,641,260 $16,106,433 $19,626,920 $18,969,679 $20,170,645 Staffing 3,027,806 607,267 3,032,957 3,106,407 3,253,372 3,321,582 Professional Services 835,193 805,377 917,429 1,282,460 1,060,392 1,006,781 Operating Expenses 9,055,087 11,819,085 10,158,078 11,755,095 11,950,291 12,919,311 Utilities 471,917 529,093 521,817 657,124 720,309 774,246 Allocated Costs 1,173,380 1,230,423 1,212,094 1,212,094 1,233,073 1,214,809 Debt Service/Depreciation 533,023 573,111 0 0 0 0 Capital Outlay (628,719) 76,904 264,058 1,613,740 752,242 933,916 TOTAL $14,467,687 $15,641,260 $16,106,433 $19,626,920 $18,969,679 $20,170,645

INTERNAL SERVICES HISTORICAL COMPARISON
$25,000,000
$20,000,000
$15,000,000 - - - f 1CapitalOutlay :Debt Service/Depreciation
$10,000,000 :Allocated Costs
OUtilities
$5,000,000 ■Operating Expenses
■Professional Services
$0 :Staffing
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
($5,000,000) 1 B adg et--Budget -Budget- duet- 05/23/2023CITY OF VISTA FI D
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INTERNAL SERVICES C1'1'1' 01,' V1S'1'A
BUDGET SUMMARY FY 2023/24
Internal Services are self-contained units that exist for the purpose of providing services to all other citywide budget units. These services include risk management,maintenance of city buildings and facilities,vehicle maintenance and technology services. These budget units are supported through charges to other citywide budget units.

Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2023/24 Risk Management
6010150 484,680 235,692 9,598,952 0 148,798 0 10,468,122 FUND TOTAL 484,680 235,692 9,598,952 0 148,798 0 10,468,122 Building&Facility Maintenance
6020155 872,059 555,834 364,138 565,315 418,884 165,000 2,941,230 FUND TOTAL 872,059 555,834 364,138 565,315 418,884 165,000 2,941,230 Fleet Maintenance
6030160 884,165 20,866 752,305 1,834 312,220 467,242 2,438,632 FUND TOTAL 884,165 20,866 752,305 1,834 312,220 467.242 2,438,632 Information Technology
6040135 1,012,468 248,000 1,234,896 153,160 353,171 120,000 3,121,695 FUND TOTAL 1,012,468 248,000 1,234,896 153,160 353,171 120,000 3,121,695 GRAND TOTAL $3,253,372 $1,060,392 $11,950,291 $720,309 $1,233,073 $752,242 $18,969,679 CITY OF VISTA Fl AL Y R a A t2 TIN BUDGET I P,� 243 of 282 OS/23/2023 �

INTERNAL SERVICES
BUDGET SUMMARY FY 2024/25
Proposed
Professional Operating Allocated Capital Budget OrQ Staffing Services Expenses Utilities Costs Outlay 2024/25 Risk Management
6010150 497,759 239,419 10,556,691 0 149,344 0 11,443,213 FUND TOTAL 497,759 239,419 10,556,691 0 149,344 0 11,443,213 Building&Facility Maintenance
6020155 889,044 548,496 372,256 619,252 396,339 0 2,825,387 FUND TOTAL 889,044 548,496 372,256 619,252 396,339 0 2,825,387 Fleet Maintenance
6030160 901,555 20,866 750,505 1,834 314,994 702,616 2,692,370 FUND TOTAL 901,555 20,866 750,505 1,834 314,994 702,616 2,692,370 Information Technology
6040135 1,033,224 198,000 1,239,859 153,160 354,132 231,300 3,209,675 FUND TOTAL 1,033,224 198,009 1,239,859 153,160 354,132 231,300 3,209,675 GRAND TOTAL $3,321,582 $1,006,781 $12,919,311 $774,246 $1,214,809 $933,916 $20,170,645 05/23/2023CITy OF VISTA FI D
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CITY OF VISTA

I I A
05I23I2023CITY OF VISTA Fill AL Y R 4 A f2 ATIN BUDGET I P cjt 245 Of 282

RISK MANAGEMENT Cl']'N- OF VIS'I'yk

FUND SUMMARY
FUND 601: The Risk Management Fund is used to Revenues 2023/24 2024/25 account for the costs to operate a Citywide risk Taxes management program covering all major liability Property 0 0 areas. Funding is provided through service charges Sales and Use 0 0 to the various City departments. These charges are Transient Lodging 0 0 based on rates designed to cover the approximate Franchise 0 0 costs of the services and insurance coverages Other 0 0 provided. Coverages include group insurance, Total Taxes 0 0 disability,workers'compensation,unemployment,
Licenses and Permits 0 0
and general liability.

Intergovemmental 0 0
Charges for Services 10.233.299 11.144.544
Fines and Forfeitures 0 0
Use of Money and Property 0 0
Assessments 0 0
Other Revenue 0 0
Total Revenues 10,233,299 11,144,544
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 0 0
Total Revenues and Sources $10,233,299 $11,144,544 Expenditures
Operations
Staffing 484,680 497,759
Professional Services/Contract 235,692 239,419
Other Operating Expenses 9,598,952 10,556,691
Utilities 0 0
Allocated Costs 148,798 149,344
Capital Outlay 0 0
Total Expenditures 10,468,122 11,443,213
Other Uses
Transfer to Reserves 0 0
Transfers Out-CIP 0 0
Transfers Out-Other 0 0
Total Expenditures and Uses $10,468,122 $11,443,213 Excess of Revenue and Sources
Over(Under)Expenditures and Uses ($234,823) ($298,669) Beginning Fund Balance $915,450 $680,627
Projected Ending Fund Balance $680,627 $381,958 05I23I2023CITY OF VISTA FID
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RISK MANAGEMENT ADMINISTRATION

PROGRAM
Category: Internal Service I Fund Type: Internal Service I Fund: 601 Risk Management Fund I Org: 6010150

PROGRAM STATEMENT
This budget unit administers employee-related benefits such as health insurance;Workers'Compensation and disability;and compliance with federal and state leave programs.The division also administers the City's liability and property programs including insurance and claim management.Ongoing efforts are made to negotiate optimum pricing for employee group insurance benefits and other insurance program coverages.This division coordinates wellness programming for employees citywide.The division reviews indemnification provisions of city contracts to transfer maximum risk to contractors,as allowable under the law.Risk Management is the office of Americans with Disabilities Act (ADA)for public accessibility compliance.

Risk Management routinely seeks out effective cost containment strategies via its brokers and third party administrators to access the best options for employees while maximizing the city's resources.The administration and loss control segment of this division includes membership in the California Joint Insurance Powers Authority(CJPIA), PRISM(Public Risk Innovation,Solutions,and Management),and LAWCX(Local Agency Workers'Compensation Excess JPA).Other program areas include:insurance programs;tort liability claims matters;employee group health and life insurance programs;property insurance program;employee faithful performance bonding;pre-employment physical examinations;employee special health programs(Department of Transportation(DOT)commercial driver-related requirements, immunizations,and special health testing);employee safety and wellness matters;and unemployment insurance program administration.

SIGNIFICANT CHANGES FROM PRIOR YEAR'S BUDGET
Increases in the Benefits Expense account include the budgeting of the employee contribution as both a revenue and an expense in addition to normal health insurance premium increases.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Director of Human Resources 0.20 0.20 0.20 0.20 0.20 Risk&Safety Programs Manager 1.00 1.00 1.00 1.00 Risk&Safety Analyst 1.00
Human Resources Technician II 1.00 1.00 1.00 1.00 1.00 Office Specialist fI-Confidential 0.50 0.50 0.50 0.50 0.50

2.70 2.70 2.70 2.70 2.70

FINANCING SOURCES
Charges to other funds 8,374,574 10,233,299 11,144,544 Department revenues 0 0 0
Use of reserves/fund balance 591,224 234,823 298,669 General Fund 0 0 0
$8,965,798 $10,468,122 $11,443,213
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ADMINISTRATIONRISK MANAGEMENT

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 471,825 166,980 428,272 462,438 484,680 497,759 SUBTOTAL 471,825 166,980 428,272 462,438 484,680 497,759

PROFESSIONAL SERVICES
Professional/Consulting Services 171,762 213,255 185,345 357,492 233,440 237,155 Service Contract 232 251 2,240 2,240 2,252 2,264 SUBTOTAL 171,994 213,506 187,585 359,732 235,692 239,419

OPERATING EXPENSES
Office Supplies 1,317 1,618 1,940 1,940 1,970 1,970 Training/Mileage/Conferences 598 1,100 5,345 5,345 5,260 5,260 Auto Allowance 963 962 960 960 0 0 Special Department Expense 59,214 93 595 82,712 127,803 92,300 93,085 State&Local Associations 300 0 150 150 150 150 Professional Memberships 0 0 130 130 130 130 Uniforms&Accessories 940 1,090 1,200 1,200 1,200 1,200 Benefit Expenses 7,143,883 9,796,085 7,999,105 7,930,831 9,497,942 10,454,896 SUBTOTAL 7,207,215 9,894,450 8,091,542 8,068,359 9,598,952 10,556,691

UTILITIES
TelephoneMireless 397 397 396 396 0 0 SUBTOTAL 397 397 396 396 0 0

ALLOCATED COSTS
General Fund Administration 142,587 21,517 21,517 21,517 84,074 84,074 Facility Rental/Maintenance 24,143 24,499 25,556 25,556 33,454 33,631 Insurance/Surety 4,430 4,864 5,108 5,108 5,193 5,453 Information Technology 21,200 21,718 22,692 22,692 26,077 26,186 SUBTOTAL 192,360 72,598 74,873 74,873 148,798 149,344 TOTAL $8.043.791 $10,347,931 $8782f668, $8;965,798 $10,468,122 $11,443,213 05/23I2023CITY OF VISTA FID
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CITY OF VISTA
05/23/2023CITY OF VISTA FI RL Y R 4 A f2 TIN BUDGET I p f§"Sd 9 249 Of 282

BUILDING •• FACILITY MAINTENANCE
FUND A.

FUND 602: The Building&Facility Maintenance Revenues 2023/24 2024/25 internal service fund is used to account for costs Taxes associated with operating and maintaining City Property 0 0 facilities. Funding is provided through charges to Sales and Use 0 0 departments based on needs and an allocation of Transient Lodging 0 0 square footage. Franchise 0 0
Other 0 0
Total Taxes 0 0
Licenses and Permits 0 0
Intergovernmental 0 0
Charges for Services 2,720,550 2.780.511
Fines and Forfeitures 0 0
Use of Money and Property 0 0
Assessments 0 0
Other Revenue 0 0
Total Revenues 2,720,550 2,780,511
Other Sources
Interdepartment Service Charges 0 0
Transfers In 222,320 58,363
Use of Reserves 0 0
Total Revenues and Sources $2,942,870 $2,838,874 Expenditures
Operations
Staffing 872,059 889,044
Professional Services/Contract 555,834 548,496
Other Operating Expenses 364,138 372,256
Utilities 565,315 619,252
Allocated Costs 418,884 396,339
Capital Outlay 165,000 0
Total Expenditures 2,941,230 2,825,387
Other Uses
Transfer to Reserves 0 0
Transfers Out-CIP 0 0
Transfers Out-Other 0 0
Total Expenditures and Uses $2,941,230 $2,825,387 Excess of Revenue and Sources
Over(Under) Expenditures and Uses $1,640 $13,487 Beginning Fund Balance $402,572 $404,212
Projected Ending Fund Balance $404,212 $417,699 05/23I2023CITy OF VISTA FI D
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11T I", ,arm 250 Of 282

BUILDING
FACILITY MAINTENANCE CI'I'Y OF VIS'l-A
•

PROGRAM
Category: Internal Service I Fund Type: Internal Service I Fund: 602 Building&Facility Maintenance Fund I Org: 6020155

PROGRAM STATEMENT
The Building&Facility Maintenance Division provides maintenance and repair services including electrical,HVAC,plumbing,carpentry,and roofing;parking lot and security lighting;and oversight of custodial at City facilities and parks.Building sites include the Civic Center,two Sheriffs substations, Rancho Buena Vista Adobe,AVO Playhouse,Moonlight Amphitheatre,Vista Library,Thibodo Community Center,Jim Porter Recreation Center,Gloria McClellan Adult Activity&Resource Center,Public Works yard,six fire stations,two skate parks,Sports Park, and eight park restroom facilities. In addition to routine maintenance,an annual citywide needs assessment is done to identify supplemental work to keep facilities in good operating condition and to address potential safety issues.Division staff continues to research and implement best practices to achieve the most efficient,cost effective and long-term solutions to all repairs and projects.This division also assists in cost reduction and energy efficient programs to minimize water and utility costs.Facility personnel keep up with technical training to enable staff to deliver safe,quality,and professional services.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
The Capital Outlay account in FY 2023/24 includes funds to replace the boiler at the Civic Center.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Public Works Operations Manager 0.20 0.20 0.20 0.20 0.20 Public Works Supervisor 1.00 1.00 1.00 1.00 1.00 Facilities Maintenance Worker III 2.00 2.00 2.00 2.00 2.00 Facilities Maintenance Worker II 3.00 3.00 3.00 3.00 3.00 Office Specialist II 0.65 0.65 0.65 0.65 0.65

6.85 6.85 6.85 6.85 6.85

FINANCING SOURCES
Charges to other funds 2,396,416 2,718,910 2,767,024 Department revenues 0 0 0
Use of reserves/fund balance 46,463 222,320 58,363 General Fund 800,694 0 0
$3,243,573 $2,941,230 $2,825,387
O5I23I2O23CITY OF VISTA FI Al.Y R 4 A 12 AT1N BUDGET I P, 6b 251 Of 282

BUILDING & FACILITY MAINTENANCE CITYOF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 934,124 58,378 859,163 863,735 872,059 889,044 SUBTOTAL 934,124 58,378 859,163 863,735 872,059 889,044

PROFESSIONAL SERVICES
Professional/Consulting Services 9,919 8,303 16,149 20,659 25,376 25,376 Service Contract 388,804 464,334 469,829 499,840 530,458 523,120 SUBTOTAL 398,723 472,637 485,978 520,499 555,834 548,496

OPERATING EXPENSES
Office Supplies 568 329 1,050 1,050 1,050 1,050 Operating Supplies 14,072 15,789 14,800 14,800 17,300 17,300 Training/Mileage/Conferences 475 805 1,431 1,431 1,990 1,990 Auto Allowance 626 240 0 0 0 0 Special Department Expense 1,555 841 4,290 4,290 4,366 4,404 Professional Memberships 0 0 0 200 0 0 Technology Purchases&Services 1,042 0 0 0 0 0 Uniforms&Accessories 3,003 2,695 4,610 4,610 3,785 3,785 Equipment Maintenance/Services 21,595 11,799 13,844 13,844 15,894 15,894 Land&Building Maintenance 407,103 324,784 273,300 613,374 309,753 317,833 Rents&Leases 11,527 10,277 6,000 6,000 10,000 10,000 SUBTOTAL 461,567 367,559 319,325 659,599 364,138 372,256

UTILITIES
Electricity/Natural Gas 334,974 373,311 349,233 490,631 541,815 595,375 TelephonelWireless 2,426 1,790 3,024 5,438 2,595 2,674 Water 6,353 5,938 6,492 5,358 5,940 6,238 Sewer 11,236 10,714 12,049 11,469 12,049 12,049 Cable 2,725 2,468 2,916 2,100 2,916 2,916 SUBTOTAL 357,713 394,221 373,714 514,996 565,315 619,252

ALLOCATED COSTS
General Fund Administration 223,565 230,855 230,855 230,855 236,974 236,974 Facility Rental/Maintenance 32,332 32,177 33,427 33,427 0 0 Vehicle Maintenance 32,049 27,601 25,941 25,941 36,656 36,922 Vehicle Replacement 34,001 61,633 36,989 36,989 69,064 45,474 Insurance/Surety 9,757 10,212 10,723 10,723 10,032 10,534 Information Technology 53,902 55,438 57,941 57,941 66,158 66,435 SUBTOTAL 385,606 417,916 395,876 395,876 418,884 396,339 DEBT SERVICE/DEPRECIATION 926 926 0 0 0 10 CAPITAL OUTLAY 270,411 142,723 0 288,868 165,000 0 TOTAL 12,809,070 $1,854,361_ $2,434,056 $3,243,573 $2,941,230 $2,825,387 05/23/2023CITY OF VISTA FID
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(2)

CITY OF VISTA
C A L I F 0 R N I A
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FUND SUMMARY
FUND 603:This internal service fund is used to Revenues 2023/24 2024/25 account for the costs of operating centralized Taxes maintenance for automotive and motorized Property 0 0 equipment used by other City departments. Sales and Use 0 0 Additionally,the City(in conjunction with the Vista Transient Lodging 0 0 Unified School District)operates a refueling facility. Franchise 0 0 Funding is provided from charges made to other City Other 0 0 departments for the use and maintenance of the Total Taxes 0 0 vehicles assigned to them.

Licenses and Permits 0 0
Intergovernmental 0 0
Charges for Services 2.450 763 2.374 679
Fines and Forfeitures 0 0
Use of Money and Property 0 0
Assessments 0 0
Other Revenue 0 0
Total Revenues 2,450,763 2,374,679
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 467,242 702,616
Total Revenues and Sources $2,918,005 $3,077,295 Expenditures
Operations
Staffing 884,165 901,555
Professional Services/Contract 20,866 20,866
Other Operating Expenses 752,305 750,505
Utilities 1,834 1,834
Allocated Costs 312,220 314,994
Capital Outlay 467,242 702,616
Total Expenditures 2,438,632 2,692,370
Other Uses
Transfer to Reserves 466,208 375,362
Transfers Out-CIP 0 0
Transfers Out-Other 0 0
Total Expenditures and Uses $2,904,840 $3,067,732 Excess of Revenue and Sources
Over(Under)Expenditures and Uses $13,165 $9,563
Beginning Fund Balance $1,312,688 $1,325,853
Projected Ending Fund Balance $1,325,853 $1,335,416 O5/Z3IZO23CITY OF VISTA FI AL Y R 4 12 ATIN BUDGET I P 254 of 282 1

PROGRAM. . '
Category: Internal Service I Fund Type: Internal Service I Fund: 603 Vehicle Maintenance Fund I Org: 6030160

PROGRAM STATEMENT
The Fleet Maintenance Division manages the maintenance and repair of vehicles and equipment owned by the City of Vista.In coordination with other City departments,the division also facilitates the purchase,sale,and auction of vehicles and equipment.The division assists in the development of specifications for purchasing new vehicles and equipment and maintains a preventative maintenance program for the entire fleet.Preventative maintenance services are scheduled and performed to extend vehicle life,control hazards,and minimize potential losses caused by mechanical failure.Unscheduled repairs to vehicles and equipment are performed on an as-needed basis.Fleet Maintenance staff also ensure that all fleet operations,procedures,and permitting is up-to-date and in compliance with state and federal regulations and National Fire Protection Association(NFPA)standards.The Division also manages the refueling station for VUSD vehicles,all City vehicles/equipment, and the Public Works Hazmat storage and DEH inspections.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• The Capital Outlay account in FY 2023/24 includes funds to replace eight vehicles,a forklift,and a fleet hetra lifts with money previously set aside for this purpose.
• The Capital Outlay account in FY 2024/25 includes funds to replace eight vehicles,a forklift,and a fleet hetra lifts with money previously set aside for this purpose.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Operations Manager 0.20 0.20 0.20 0.20 0.20 Public Works Supervisor 1.00 1.00 100 1.00 1.00 Fleet Maintenance Worker III 1.00 1.00 200 2.00 2.00 Fleet Maintenance Worker II 4.00 4.00 300 3.00 3.00

6.20 6.20 6.20 6.20 6.20

FINANCING SOURCES
Charges to other funds 1,999,829 1,971,390 1,989,754 Department revenues 11,444 0 0
Use of reserves/fund balance 1,208,548 467,242 702,616 General Fund 0 0 0
$3,219,821 $2,438,632 $2,692,370
r� -
0J/23/2023CITY OF VISTA FI ALY R a AA. 12�RATIN $tJI7GET l P,SO 255 of 282

FLEET MAINTENANCE CITY OF VISTA

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 847,097 114,066 831,210 754,801 884,165 901,555 SUBTOTAL 847,097 114,066 831,210 754,801 884,165 901,555

PROFESSIONAL SERVICES
Professional/Consulting Services 7,513 3,532 11,200 11,200 13,700 13,700 Service Contract 4,825 8,452 7,666 7,666 7,166 7,166 SUBTOTAL 12,338 11,984 18,866 18,866 20,866 20,866

OPERATING EXPENSES
Office Supplies 474 239 1,050 1,050 1,050 1,050 Operating Supplies 6,891 5,570 10,745 10,745 10,745 10,745 Fuel 169,041 244,993 200,315 251,610 250,000 250,000 Furniture/Equipment<$5,000 8,138 6,271 7,000 27,000 7,000 7,000 Training/Mileage/Conferences 7,479 7,542 7,620 11,370 21,182 19,382 Training Materials&Publications 3 0 500 500 500 500 Special Department Expense 6,377 29,089 29,394 33,739 30,294 30,294 Professional Memberships 200 0 350 350 150 150 Technology Purchases&Services 19,623 26,355 27,254 28,703 27,254 27,254 Uniforms&Accessories 8,513 7,429 7,610 7,610 5,360 5,360 ` Equipment Maintenance/Services 357,343 314,499 383,520 443,939 398,770 398,770 Rents&Leases 0 0 0 0 0 0 SUBTOTAL 584,083 641,987 675,358 816,616 752,305 750,505

UTILITIES
Electricity/Natural Gas 4,483 0 4,890 0 0 0 Telephone/Wireless 1,340 1,644 1,440 2.292 864 864 Water 1,018 0 967 0 0 0 Sewer 546 0 970 0 970 970 SUBTOTAL 7,387 1,644 8,267 2,292 1,834 1,834

ALLOCATED COSTS
General Fund Administration 174,947 182,338 182,338 182,338 194,611 194,611 Facility Rental/Maintenance 47,201 45,225 46,593 46,593 45,505 47,418 Vehicle Maintenance 69,021 120,766 120,491 120,491 0 0 Vehicle Replacement 0 69,511 64,546 64,546 0 0 Insurance/Surety 8,658 12,231 12,843 12,843 12,223 12,834 Information Technology 35,984 36,906 38,421 38,421 59,881 60.131 SUBTOTAL 335,811 466,977 465,232 465,232 312,220 314,994 DEBT SERVICE/DEPRECIATION 300,376 247,472 0 0 0 0 CAPITAL OUTLAY (764,405) 3,998 240,058 1,162,014 467,242 702,616 TOTAL $1,322,687 $1,488,128 $2,238,991 $3,219,821 $2,438,632 $2,692,370 05/23/2023CITY OF VISTA FID
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CITY OF VISTA
C A
05/23/2023CITY OF VISTA Fi AL Y R k A f2 ATIN BUDGET I PfFgo 257 Of 282

INFORMATION TECHNOLOGY

SUMMARYFUND
FUND 604: The Information Technology Internal Revenues 2023/24 2024/25 Service Fund is used to account for the costs of Taxes providing computer and information services, Property 0 0 operation of the citywide telephone systems,and Sales and Use 0 0 centralized copier services. User charges are Transient Lodging 0 0 recovered from other City departments that utilize the Franchise 0 0 services provided. Other 0 0
Total Taxes 0 0
Licenses and Permits 0 0
Intergovemmental 0 0
Charges for Services 3 185,995 3 199 312
Fines and Forfeitures 0 0
Use of Money and Property 0 0
Assessments 0 0
Other Revenue 0 0
Total Revenues 3,185,995 3,199,312
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 354,316 420,266
Total Revenues and Sources $3,540,311 $3,619,578 Expenditures
Operations
Staffing 1,012,468 1,033,224
Professional Services/Contract 248,000 198,000
Other Operating Expenses 1,234,896 1,239,859
Utilities 153,160 153,160
Allocated Costs 353,171 354,132
Capital Outlay 120,000 231,300
Total Expenditures 3,121,695 3,209,675
Other Uses
Transfer to Reserves 416,275 422.904
Transfers Out-CIP 0 0
Transfers Out-Other 0 0
Total Expenditures and Uses $3,537,970 $3,632,579 Excess of Revenue and Sources
Over(Under) Expenditures and Uses $2,341 ($13,001) Beginning Fund Balance $17,974 $20,315
Projected Ending Fund Balance $20,315 $7,314 05/23/2023CITy OF VISTA FI D
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INFORMATION TE • •

PROGRAM
Category: Internal Service I Fund Type: Internal Service I Fund: 604 Information Technology Fund Org: 6040135

PROGRAM STATEMENT
Information Technology(IT)Department provides IT support and services to City staff. The mission of the IT Department is to deliver secure, reliable,and integrated technology solutions to City employees and the public by providing excellent customer service,innovative systems,and standardized best practices while maintaining effective communications and collaboration with City departments.The department provides help desk and maintenance services for servers,desktop computers,laptops,networking equipment,wireless technologies,VoIP phone systems,enterprise applications,copy machines,and geographic information systems(GIS).The IT department is also committed to information security and providing effective services while adhering to industry standards and best practices related to data privacy and

SIGNIFICANT CHANGES FROM PRIOR BUDGET
• The Capital Outlay account in FY 2023/24 includes funds to replace Wi-Fi network infrastructure equipment with money previously set aside for this purpose.
• The Capital Outlay account in FY 2024/25 includes funds to replace the City-wide phone system with money previously set aside for this purpose.

Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

POSITION SUMMARY
Information Technology Director 1.00 1.00 Information Technology Manager 1.00 1.00 1.00 1.00 1.00 Senior Information Technology Analyst 1.00 1.00 1.00 1.00 1.00 GIS Coordinator 1.00 1.00 1.00 1.00 1.00 Information Technology Analyst 1.00 2.00 2.00 2.00 2.00 Information Technology Technician 1.25 1.25 1.25 1.25 1.25

5.25 6.25 6.25 7.25 7.25

FINANCING SOURCES
Charges to other funds 2,758,473 2,767,379 2,789,409 Department revenues 0 0 0
Use of reserves/fund balance 1,439,255 354,316 420,266 General Fund 0 0 0
$4,197,728 $3,121,695 $3,209,675
05I23I2023CITY OF VISTA FID
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BUDGET I PPISO 259 Of 282

INFORMATION TECHNOLOGY

BUDGET UNIT EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

STAFFING
Salaries&Benefits 774,759 267,844 914,312 965,433 1,012,468 1,033,224 SUBTOTAL 774,759 267,844 914,312 965,433 1,012,468 1,033,224

PROFESSIONAL SERVICES
Professional/Consulting Services 0 0 0 0 80,000 30,000 Service Contract 252,139 107.249 225,000 383,363 168,000 168,000 SUBTOTAL 252,139 107,249 225,000 383,363 248,000 198,000

OPERATING EXPENSES
Office Supplies 414 45 600 600 600 600 Operating Supplies 6,445 7,700 13,500 13,500 15,000 15,000 Furniture/Equipment<$5,000 0 22,000 0 0 3,000 0 Training/Mileage/Conferences 3,519 7,852 11,694 11,694 9,041 9,041 Special Department Expense 13,283 3,235 9,500 89,500 9,500 9,500 Professional Memberships 390 390 560 560 560 560 Technology Purchases&Services 691,098 794,442 953,299 2,071,967 1,109,495 1,117,458 Equipment Maintenance/Services 9,417 11,516 10,000 10,000 15,000 15,000 Rents&Leases 77,657 67,908 72,700 72,700 72,700 72,700 SUBTOTAL 802,222 915,089 1,071,853 2,270,521 1,234,896 1,239,859

UTILITIES
Telephone/Wireless 106,420 132,830 139,440 139,440 153,160 153,160 SUBTOTAL 106,420 132,830 139,440 139,440 153,160 153,160

ALLOCATED COSTS
General Fund Administration 188,864 200,546 200,546 200,546 255,731 255,731 Facility Rental/Maintenance 63,154 64,083 66,849 66,849 87,508 87,972 Insurance/Surety 7,585 8,303 8,718 8,718 9,932 10,429 SUBTOTAL 259,603 272,932 276,113 276,113 353,171 354,132 DEBT SERVICE/DEPRECIATION 231,722 324,714 0 0 0 0 CAPITAL OUTLAY (134,725) (69,817) 24,000 162,858 120,000 231,300 TOTAL $2,292,140 $1,950.840 52,650,718 $4197 728 $3121 695 $3,209,675 05/23/2023CITY OF VISTA FI D
RRAA,T
ATIN BUDGET I P,�0 260 Of 282

CITY OF VISTA

N I A
05/23/2023CITY OF VISTA FI AL Y R 4 A )2 TIN BUDGET I P,6,a,53 261 of 282

11 APPENDIX & SUPPLEMENTAL

REPORTS
Fiscal Years 2023/24 and 2024/25
OF VISTA FI. AL Y R 4 A 12 TIN BUDGET I P,�§b 26�rfF'7, f)2&kTA

FUND DESCRIPTIONS
Descriptions of the funds(shown in fund number order)included in the Operating Budget are as follows:

General Fund (001) Fund Type: Governmental
The General Fund is used to account for all financial resources not accounted for in other funds. Because the General Fund is not subject to as exacting legal requirements as other funds it typically receives a higher level of scrutiny. Typical expenses include basic governmental functions such as elected and professional management,legal and financial expertise;public safety;planning and engineering of publicly built and maintained infrastructure and facilities as well as the permitting and inspection of privately built structures;maintenance of parks, parkways,and medians;and the organization of recreation programs. Major revenue sources include property and sales tax,revenue from other government agencies,and charges for services.

Community Development Block Grant(103) Fund Type: Special Revenue One of the oldest programs of the U.S.Department of Housing and Urban Development(HUD)is the Community Development Block Grant (CDBG)program. The CDBG program provides revenue on a formulaic basis to many different types of grantees. Programs within the City of Vista sustained by CDBG funds include public service grants,fair housing,and public facilities grants such as sidewalks and ADA upgrades.

Such grants are subject to,and may only be used for,CDBG eligible programs.

Gas Tax(106) Fund Type: Special Revenue
The State of California Streets and Highways Code Sections 2105,2106,2107,and 2107.5 dictate the allocation and distribution of Highway Users Tax monies to local government. Gas taxes paid at the pump statewide are pooled and a portion is then distributed to the city. Section 2105,2106,and 2107 are restricted to the construction,improvement,and/or maintenance of public streets and roads. Section 2107.5 allows for public street engineering costs and administrative/labor expenditures.

Senior Citizen Nutrition Program Fund (107) Fund Type: Special Revenue The Senior Citizen Nutrition Program is funded in part by the Federal Administration on Aging through The Older American's Act of 1965 which oversees the development of services and opportunities for older people. The Senior Citizen Nutrition program offers a nutritious meal for seniors(age 60 and over)at the Gloria McClellan Adult Activity&Resource Center for a minimal suggested contribution. Other services include transportation to and from the center as well as home-delivered meal service. 1972 Lighting and Landscape Maintenance District Fund (108) Fund Type: Benefit Assessment The 1972 Act Lighting and Landscape Maintenance District Fund is used to account for the activities relating to maintenance and replacement of the approximately 3,600 streetlights within the city. In addition,all energy costs related to the operation of streetlights,maintenance and operation of traffic signals at 100 intersections,and maintenance of approximately 13,000 trees within city right-of ways are accounted for in this fund. Funding for these activities is provided by special assessments levied against properties based on the benefits received. These special assessments are placed on the property tax roll and collected by the County for the City.

S. Melrose Landscape Maintenance District(113) Fund Type: Benefit Assessment The S.Melrose Landscape Maintenance District Fund provides for the maintenance of the median and slopes along S.Melrose Drive,South Buena Vista Park,and the medians on Sycamore Avenue between Grand and Engineer Drives. The district is a 1972 Act Landscape and Lighting District formed exclusively for annual maintenance. The district was approved at a public hearing on July 24,1989. Funding for these activities is provided by special assessments levied against properties based on the benefits received. These special assessments are placed on the tax roll and collected by the County for the City.

La Mirada Canyon Maintenance District(114) Fund Type: Benefit Assessment The La Mirada Canyon Maintenance District Fund provides for the maintenance of La Mirada Canyon. The district is a 1972 Act Landscape and Lighting District formed as a condition of development in the area. The district was approved at a public hearing on July 23,1990.

Funding for these activities is provided by interest earnings on amounts deposited into the fund in previous years. 1982 Act—Street Maintenance(120) Fund Type: Benefit Assessment The 1982 Act Street Maintenance District Fund provides street maintenance support to supplement those activities occurring within the City's Gas Tax Fund. Funding for these activities is provided by special assessments levied against properties within the district based on the benefits received. These special assessments are placed on the tax roll and collected by the County for the City.

Vista Housing Authority(122) Fund Type: Special Revenue This fund was formerly used to account for the 20 percent set aside of Redevelopment tax increment for affordable housing purposes,as required by California Redevelopment law. With dissolution of redevelopment the fund is now being used to account for existing tax increment assets that are subject to redistribution and account for remaining assets that were transferred to the newly formed Vista Housing Authority. 05I23/2023CITY OF VISTA FIDRRAA'2FTT
QGET I P db 263 of 282

FUND DESCRIPTIONS
State COPS(125) Fund Type: Special Revenue
Community Oriented Policing Services(COPS)is a component of the U.S. Department of Justice. The COPS Office is responsible for advancing the practice of community policing by the nation's state,local,territorial,and tribal law enforcement agencies through information and grant resources.

Vista Redevelopment Agency(301) Fund Type: Special Revenue This fund was formerly used to account for the administration costs of the Vista Redevelopment Project Area. The fund is now used to administer the dissolution and winding down of redevelopment under the Vista Successor Agency.

Vista Sewer Fund (501) Fund Type: Enterprise The City Sewer Fund is used to account for the provision of sewer services for parcels located in the city(exclusive of parcels served by the Buena Sanitation District). Funding is provided primarily by annual sewer service charges to approximately 16,000 parcels,levied on the tax roll,and collected through property taxes. The City of Vista is a joint member of the Encina Wastewater Authority,and the annual cost of sewage treatment and plant facility construction represents the fund's most significant expenditure Additional costs include administration, engineering,maintenance of the sewer system,and stormwater monitoring.

Buena Sanitation District Fund(504) Fund Type: Enterprise The Buena Sanitation District Fund is used to account for the provision of sewer services for parcels located within the district(exclusive of parcels served by the Vista Sewer Fund). Funding is provided primarily by annual sewer service charges to approximately 5,600 parcels, levied on the tax roll,and collected through property taxes. The district is a joint member of the Encina Wastewater Authority,and the annual cost of sewage treatment and plant facility construction represents the fund's most significant Engineering expenditure. Additional costs include administration,maintenance of the sewer system,and stormwater activities within city limits.

WAVE Waterpark Fund(507) Fund Type: Enterprise The Wave Waterpark enterprise fund is used to account for the revenues and expenses associated with the operations and maintenance of the city's waterpark facility. The revenues are derived primarily from park operations,which include general admission,swimming programs, rental,and concession operations. The waterpark is operated on an enterprise basis and therefore the economic cost of capital items is recovered through depreciation charges.

California Mandated Trash Cleanup Fund (511) Fund Type: Enterprise The California Mandated Trash Clean-Up(CMTC)Fund is an enterprise fund used to account for the compliance activities required by San Diego Regional Water Quality Control Board Order No.R9-2017-0077(Order). These activities include the control,collection,and disposal of human generated solid waste(excluding green and hazardous wastes)from the right-of-way prior to entering surface waters. Funding is provided primarily by a CMTC charge on EDCO bills and remitted to the City quarterly The program demonstrates compliance by adhering to the specific framework described within the Order.

Risk Management Fund (601) Fund Type: Internal Service The Risk Management Fund is used to account for the costs to operate a citywide risk management program covering all major liability areas.

Funding is provided through service charges to the various City departments. These charges are based on rates designed to cover the approximate costs of the services and insurance coverages provided. Coverages include group insurance,disability,workers'compensation, unemployment,and general liability.

Building and Facilities Maintenance Fund (602) Fund Type: Internal Service The Building and Facility Maintenance internal service fund is used to account for costs associated with operating and maintaining City facilities. Funding is provided through charges to departments based on needs and an allocation of square footage.

Vehicle Maintenance/Replacement Fund (603) Fund Type: Internal Service This internal service fund is used to account for the costs of operating centralized maintenance for automotive and motorized equipment used by other City departments. Additionally,the City jointly(in conjunction with the Vista Unified School District)operates a refueling facility.

Funding is provided from charges made to other City departments for the use and maintenance of the vehicles assigned to them.

Information Technology Fund (604) Fund Type: Internal Service The Information Technology Internal Service Fund is used to account for the costs of providing computer and information services,operation of the citywide telephone systems,and centralized copier services. User charges are recovered from other City departments that utilize the services provided.
05/23/2023CITy OF VISTA FID
RRA
ATIN BUDGET I p f§tO 264 Of 282

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SEWER SERVICE CITY
OF

BUDGET SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Sewer Administration 6,115,647 6,030,788 5,910,055 6,150,072 7,231,874 7,867,825 Sewer Engineering 1,839,662 582,812 1,860,464 1,855,655 1,923,437 1,850,345 Stormwater Engineering 1,342,045 845,102 1,480,797 1,603,065 1,516,099 1,526,638 Sewer Maintenance 2,899,377 1,774,903 2,925,372 3,160,779 3,023,786 3,013,220 Stormwater Maintenance 1,703,157 941,792 1,642,220 1,926,641 1,839,562 1,771,309 BSD Administration 2,571,932 2,751,923 2,267,804 2,440,559 2,799,314 3,043,970 BSD Engineering 831,651 726,480 1,105,375 1,102,430 1,154,603 1,110,307 BSD Maintenance 1,531,897 872,206 1,837,697 2,029,873 1,843,755 1,817,735 TOTAL $18,835,367 $14,526,005 $19,029,784 $20,269,074 $21,332,430 $22,001,349 Staffing 6,019,017 1,698,474 6,096,094 6,096,808 6,398,059 6,480,145 Professional Services 8,751,063 8,894,358 8,445,083 9,028,706 10,483,353 11,265,529 Operating Expenses 352,801 319,601 377,148 487,586 424,755 410,038 Utilities 127,880 103,497 119,790 123,209 127,167 132,413 Allocated Costs 2,866,249 3,108,351 3,732,720 3,732,720 3,482,842 3,504,338 Capital Outlay 718,357 401,725 258,949 800,045 416,254 208,886 TOTAL $18,835,367 $14,526,005 $19,029,784 $20,269,074 $21,332,430 $22,001,349

SEWER SERVICE HISTORICAL COMPARISON
$25,000,000 _
$20,000,000
NCapital Outlay
$15,000,000 — - - - - ElAllocated Costs O Utilities
$10,000,000 - — - - ■Operating Expenses
a Professional Services
$5,000,000 DStaffing
$0
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Actual Actual Budget Budget Budget Budget
005/23/2023CITY OF VISTA FID
R 4 A 12 ATfN BUD I P60 268 Of 282

SEWER SERVICE
BUDGET SUMMARY FY 2023/24
Sewer services throughout the City of Vista are provided by both Vista Sewer(a subsidiary of the City)and Buena Sanitation District(an independent agency managed by the City of Vista). The budget units of these entities are shown within different categories and departments of the operating budget which might make it difficult for the reader to determine total expenditures for sewer service In general,Vista Sewer represents 62 percent of sewer cost and the Buena Sanitation represents 38 percent. Stormwater expenses are assigned to Vista Sewer. A transfer is done from Buena Sanitation District to Vista Sewer for 38 percent of the total Stormwater expenses.

Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2023/24 Vista Sewer Fund
Sewer Administration
5010375 167,071 6,445,928 9,080 0 609,795 0 7,231,874 Sewer Engineering
5010376 1,383,492 130,100 27,135 800 347,950 33,960 1,923,437 Stormwater Engineering
5010377 703,157 441,000 59,500 2,760 251,524 58,158 1,516,099 Sewer Maintenance
5010460 1,498,589 277,782 126,904 31,244 932,121 157,146 3,023,786 Stormwater Maintenance
5010470 751,640 502,682 103,321 45,186 386,871 49,862 1,839,562 FUND TOTAL 4,503,949 7,797,492 325,940 79,990 2,528,261 299,126 15,534,758 Buena Sanitation District Fund
Buena Sanitation District Administration
5040380 120,655 2,435,449 4,650 0 238,560 0 2,799,314 Buena Sanitation District Engineering
5040385 847,947 79,125 7,796 490 198,431 20,814 1,154,603 Buena Sanitation District Maintenance
5040480 925,508 171,287 86,369 46,687 517,590 96,314 1,843,755 FUND TOTAL 1,894,110 2,685,861 98,815 47,177 954,581 117,128 5,797,672 GRAND TOTAL $6,398,059 $10,483,353 $424,755 $127,167 $3,482,842 $416,254 $21,332,430 05/23I2023CITY OF VISTA FI AL Y Ft a A 12 ATIN BUDGET I P 0 269 of 282

SEWER
SERVICEBUDGET • 1
24/25
Proposed
Professional Operating Allocated Capital Budget Org Staffing Services Expenses Utilities Costs Outlay 2024/25 Vista Sewer Fund
Sewer Administration
5010375 171,643 7,076,970 9,105 0 610,107 0 7,867,825 Sewer Engineering
5010376 1,410,803 33,000 43,967 800 349,375 12,400 1,850,345 Stormwater Engineering
5010377 713,533 500,000 57,975 2,760 252,370 0 1,526,638 Sewer Maintenance
5010460 1,503,059 281,172 129,547 32,533 944,686 122,223 3,013,220 Stormwater Maintenance
5010470 764,712 504,360 66,558 47,199 388,480 0 1,771,309 FUND TOTAL 4,563,750 8,395,502 307,152 83,292 2,545,018 134,623 16,029,337 Buena Sanitation District Fund
Buena Sanitation District Administration
5040380 123,455 2,677,114 4,655 0 238,746 0 3,043,970 Buena Sanitation District Engineering
5040385 864,687 20,225 18,114 490 199,191 7,600 1,110,307 Buena Sanitation District Maintenance
5040480 928,253 172,688 80,117 48,631 521,383 66,663 1,817,735 FUND TOTAL 1,916,395 2,870,027 102,886 49,121 959,320 74,263 5,972,012 GRAND TOTAL $6,480,145 $11,265,529 $410,038 $132,413 $3,504,338 $208,886 $22,001349 05/23I2023CITY OF VISTA FI D
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IN J BUDGET I PfV,&6Cjb 270 Of 282

VEHICLE REPLACEMENT FY 2023/24
Equip. Vehicle Estimated Available Additional Org/Department Assigned To No. Year Mileage' Vehicle Type Cost Reserves Capi_al 0010115 Code Enforcement 301 2017 25,087 SUV' 38,992 38,992 0 0010115 Code Enforcement 309 2017 37,969 SUV2 38,992 38,992 0 0010115 Code Enforcement 323 2017 39,792 SUV2 40,162 40,162 0 0010115 Code Enforcement 316 2018 45,362 SUV2 42,568 42,568 0 0010325 Land Development 426 2017 58,952 Pickup Truck2 40,109 40,109 0 0010400 Public Works Admin. 005 2017 11,645 SUV2 38,992 38,992 0 0010525 Park Maintenance 703A 2018 27,401 Pickup Truck2 53,766 53,766 0 0010280 Emer.Medical Services NEW N/A SUV3 131,334 131,334 0 0010280 Emer.Medical Services F-76 2018 236,943 Ambulance3 299,228 299,228 0 0010280 Emer.Medical Services F-77 2018 96,363 Ambulance 299,228 299,228 0 0010280 Emer.Medical Services NEW N/A Ambulance 320,174 320,174 0 6020155 Facility Maintenance 801A 2018 10,557 Pickup Truck2 60,361 60,361 0 1060410 Gas Tax 818 2017 10,557 Flatbed Truck 53,045 53,045 0 1060410 Gas Tax 658 2018 31,517 Pickup Truck 51,500 51,500 0 1060410 Gas Tax 659 2018 44,033 Pickup Truck 51,500 51,500 0 1060410 Gas Tax 828 2018 30,182 Pickup Truck 51,500 51,500 0 5010377 Stormwater Engineering 416 2018 26,338 Utility Truck 21,560 21,560 0 5010470 Stormwater Maintenance 678 30,756 Pickup Truck 49,862 49,862 0 5010376 Sewer Engineering 436 2017 79,858 Pickup Truck 21,560 21,560 0 5040385 BSD Engineering 13,214 13,214 0 5010376 Sewer Maintenance 37,135 37,135 0 522 2017 24,168 Flatbed Truck
5040385 BSD Maintenance 22,760 22,760 0 5010376 Sewer Maintenance 41,559 41,559 0 502A 2017 38,351 Pickup Truck
5040385 BSD Maintenance 25,471 25,471 0 5010376 Sewer Maintenance 549 2018 56,975 Pickup Truck 30,557 30,557 0 5040385 BSD Maintenance 18,728 18,728 0 5010376 Sewer Maintenance 47,895 47,895 0 575 2017 41,650 Pickup Truck
5040385 BSD Maintenance 29,355 29,355 0 TOTAL $1,971,107 $1,971,107 $0
Estimated vehicle mileage at the time of replacement
`Vehicle to be purchased through the Vehicle Maintenance Fund.

Vehicle to be purchased through the Vista Fire Department 4Lead time for ladder truck is expected to be three and a half years-

TIN OF VISTA FI AL Y RRA
ATiN DGET I P fF30 271 Of 282

Equip. Vehicle Estimated Available Additional Org/Department Assigned To No. Year Mileage' Vehicle Type Cost Reserves Capital 0010115 Code Enforcement 313 2019 8,708 SUV2 59,140 59,140 0 0010115 Code Enforcement 353 2019 28,605 SUV2 41,332 41,332 0 0010115 Code Enforcement 343 2019 57,042 SUV2 41,332 41,332 0 0010145 Public Works Admin. 456 2019 34,320 SUV2 70,548 70,548 0 0010250 Fire Administration F-74 2017 74,558 SUV3 80,250 80,250 0 0010280 Emer.Medical Services F-65 2019 166,099 Ambulance 320,174 320,174 0 0010280 Emer.Medical Services F-66 2019 333,025 Ambulance 320,174 320,174 0 0010330 Development Services 113 2019 39,756 SUV2 41,332 41,332 0 0010330 Development Services 123 2019 44,942 SUV2 50,160 50,160 0 0010400 Public Works Administratit 002 2019 38,592 SUV2 41,332 41,332 0 0010510 Recreation 213 2019 85,020 Pickup Truck 59,140 59,140 0 0010510 Recreation 223 2019 83,373 Pickup Truck 59,140 59,140 0 0010525 Park Maintenance 701A 2019 22,637 Pickup Truck 72,623 72,623 0 6020155 Facility Maintenance 823 2019 22,776 Pickup Truck 50,876 50,876 0 6020155 Facility Maintenance 833 2019 26,643 Pickup Truck 73,770 73,770 0 1060410 Gas Tax 813 2019 38,196 Pickup Truck 72,623 72,623 0 5010460 Sewer Maintenance 503A 2019 34,755 Pickup Truck 43,359 43,359 0 5040480 BSD Maintenance 18,327 18,327 0 TOTAL $1,515,632 $1,515,632 $0
Estimated vehicle mileage at the time of replacement
`Vehicle to be purchased through the Vehicle Maintenance Fund 'Vehicle to be purchased through the Vista Fire Department New vehicle purchase
05/23I2023CITY OF VISTA F{DRRAFTTDGIT I Pf11-&cjB 272 Of 282

GLOSSARY OF ' •
Term/Acronym Description
ADA Americans with Disabilities Act
AICPA American Institute of Certified Public Accountants _ Allocate To divide a lump-sum appropriation which is designated for expenditure by specific organization units and/or for specific ourposes,-activities.-or.obiects.— _ Allocated Costs Allocated costs are typically items that the city purchases as a single entity, Some allocated costs are charged in arrears(facility rental,vehicle fuel and maintenance);others are charged based on future use (insurance,technology).

Annual Budget A budget applicable to a single fiscal year.

APA American Planning Association
APC American Power Conversion
APCD Air Pollution Control District _ Appropriation An authorization made by the City Council which permits the City to incur obligations and to make expenditures of resources. _
APWA American Public Works Association _
ARMS Automated Regional Justice Information Service ARMA _ _ Association of Records Managers and Administrators ASCE American Society of Civil Engineers
ASE National Institute for Automotive Service Excellence Audit Prepared by an independent Certified Public Accountant(CPA),the primary objective of an audit is to determine if the City's Financial Statements present fairly the City's financial position and results of operations in conformity with generally accepted accounting principles. In conjunction with their performance of an audit,it is customary for an independent auditor to issue a Management Letter stating the adequacy of the City's internal controls as well as recommending improvements to the City's financial manaaement practices. _
AVA _ Abandoned Vehicle Abatement _
Basis of Accounting The rule(or rules)used to determine the point in time when assets,liabilities,revenues,and expenses (expenditures)should be measured and recorded in the accounts of an entity.

BMP Best Management Practice(s) �T
BSD Buena Sanitation District
Budget A financial plan for a specified period of time that matches planned revenues and expenditures to municipal services.

Budget Calendar A schedule of key dates which the City follows in the preparation,adoption,and administration of the budget. _
Budget Detail A support document to the published budget detailing the line item expenditures.

Budget Message Included in the opening section of the budget,the Budget Message provides the City Council and the public with a general summary of the most important aspects of the budget,changes from the previous fiscal years,and the views and recommendations of the Citv Manaqer. _ CACEO California Association of Code Enforcement Officers CAFR Comprehensive Annual Financial Report.A governmental unit's official annual financial report prepared and published as a matter of public record.

CALK California Building Officials
CALED California Association for Local Economic Development CALPELRA California Public Employers Labor Relations Association CAPIO California Association of Public Information Officials CAPPO California Association of Public Procurement Officials CASQA California Stormwater Quality Association
CCAC City Clerks Association of California
CCMA City/County Management Association
CCMF California City Management Foundation
CCNA Cisco Certified Network Associate
CCPA ERC CityfCO rson ciation mploy i ortium
CCTV Closed- ul I. n
05I23I2023CITY OF VISTA Fi ALY dA !x TIN BUDGET I P 273 of 282

GLOSSARY OF ' •
Term/Acronym Description
CDC Community Development Commission
CEcD Certified Economic Developer
CEQA California Environmental Quality Act
CERT Community Emergency Response Team
Certificates of Participation A form of long-term financing which represent fractional undivided interests of the certificate holders in (COPS) lease payments to be made by a lessor of a public facility for the use of the facility CESSWI Certified Erosion,Sediment and Stormwater Inspector CIP(Capital Improvement A program to provide for the maintenance or replacement of existing public facilities and assets and for Program) the construction or acquisition of new ones.

CLE _Continuing Legal Education _
CMAA Construction Management Association of America CMRTA California Municipal Revenue and Tax Association _ CMTA California Municipal Treasurers Association CMTC California Mandated Trash Clean-Up
COBRA Consolidated Omnibus Budget Reconciliation Act of 1985(healthcare continuation) Community Development Block The CDBG program provides revenue on a formulaic basis to many different types of grantees. Programs Grant(CDBG) within the City of Vista sustained by CDBG funds include public service grants,fair housing,and public facilities grants such as sidewalks and ADA upgrades, Such grants are subject to,and may only be used for,CDBG approved programs.

Community Development A public body created to bring new business and help improve blighted neighborhoods,or project areas.

Commission(CDC) _
Contingency An appropriation of funds to cover unforeseen events that occur during the fiscal year,such as flood emergencies, Federal mandates,and similar eventualities.

Contractual Services Services rendered to city activities by private firms,individuals or other governmental agencies. Examples of these services include law enforcement and animal control services.

CPA Certified Public Accountant
CPESC Certified Professional in Erosion Sediment Control _ CPRS California Parks and Recreation Society _ CPSWQ Certified Professional in Stormwater Quality CSMFO California Society of Municipal Finance Officers CVBID Central Vista Business Improvement District CWEA California Environmental Water Association
Debt Service Fund A fund established to finance and account for the payment of interest and principal on all tax supported debt,serial and term,includinq that payable from special assessments.

DEH Department of Environmental Health
Department A major organizational unit of the City which has been assigned overall management responsibility for an operation or a group of related operations within a functional area.

Designated Fund Balance _A portion of unreserved fund balance designated by City policy for a specific future use.

DMV Department of_Motor Vehicles
DOT Department of Transportation
EFO Executive Fire Officers
EMS Emergency Medical Services
Encumbrance The legal commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure.

Enterprise Fund A fund established to finance and account for the acquisition,operation,and maintenance of govemmental facilities throuqh a set of self-balancinq books_.

EOC Emergency Operations Center
ESRI Environmental Systems Research Institute, Inc.

Expenditure The outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expense is actually paid. This term applies to all funds, An encumbrance is not an expenditure; an encu re ds to exp_
Fees for Services Charge aid t e ity b ers to help su ort the costs of providing that service. 055/23/2023CITY OF VISTA FI Al Y R 4 A Q ATIN BUDGET I l 0 274 of 282

GLOSSARY OF ' • OF
Term/Acronym Description
FEMA Federal Emergency Management Agency _
Financial Accounting Standards An independent standards-setting body designated to set accounting and financial reporting standards for Board(FASB) commercial entities and nonqovernmental not-for-profit entities.

Fiscal Year(FY) The beginning and ending period for recording financial transactions. The City has specified July 1 to June 30 as its fiscal year.

Fixed Assets Assets of a long-term nature such as land,buildings,machinery,furniture,and other equipment. The City has defined such assets as those with an expected life in excess of one year and an acquisition cost in excess of$2,000. _
FLSA Fair Labor Standards Act _
FOG Fats,Oils and Grease Program
Franchise Fee A franchise fee is charged for the privilege of using public rights-of-way and property within the city for public or private purposes. The City currently assesses franchise fees on cable television,utilities,and trash collection contractors.

Fund An accounting entity that records all financial transactions for specific activities or government functions.

The generic fund types used by the City are:General,Redevelopment,Special Revenue,Capital Project, Insurance and Enterprise Funds.

Fund Balance The excess of current assets over current liabilities,and represents the cumulative effect of revenues and other financing sources over expenditures and other financinq uses.

GAAFR Governmental Accounting Auditing,and Financial Reporting GASB Governmental Accounting Standards Board.GASB was created for the purpose of establishing and implementing consistent standards of accounting and financial reporting among all state and local governmental entities.

GASB 31 GASB 31 requires adjusting the City investment portfolio to market value at year end. This is done for financial recording purposes only and does not reflect a loss.

General Fund The primary operating fund of the City, All revenues that are not allocated by law or contractual agreement to a specific fund are accounted for in the General Fund. With the exception of subvention or grant revenues restricted for specific uses,General Fund resources can be utilized for any legitimate qovemmental purpose.

General Long-Term Debt Long-term debt legally payable from general revenues and backed by the full faith and credit of a governmental unit,
Generally Accepted Accounting Accounting rules used to prepare financial statements for publicly traded companies and many private Principles(GAAP) companies in the United States.Generally accepted accounting principles for local and state governments operates under a different set of assumptions,principles,and constraints,as determined by the Governmental Accountina Standards Board(GASB).

GFOA Government Finance Officers Association
GIS Geographic Information Services
Goal A statement of broad direction,purpose,or intent.

Governmental Funds A generic classification used to refer to all funds other than proprietary and fiduciary funds. The General Fund,special revenue funds,capital projects funds,and debt service funds are the types of funds referred to as"qovemmental funds."
HAZWOPER Hazardous Waste Operations and Emergency Response Standard HHW Household hazardous waste
HMLA Helicopter Marine Light Attack _
HVAC Heating,ventilating,and air conditioning
IAPMO International Association of Plumbing/Mechanical Officials ICMA International City/County Management Association ICSC International Council of Shopping Centers
INC International Institute of Municipal Clerks Infrastructure The physical assets of the City,i.e.,streets,water and sewer lines,public buildings,and parks,and the support structures within a development.

Investment Revenue RevenuDiR
rom inve f immediately required to meet cash
disburs _OSI23/2OZ3CITY OFVISTAFA TIT BUDGET I P, db Z75 Of 282

BUDGETGLOSSARY OF
Term/Acronym Description
IP Internet Protocol
IPMA International Personnel Management Association IRWA International Right of Way Association
JPA(Joint Powers Authority) A joint powers authority is a partnership formed to help manage common goals or problems that cross local and state borders.

JURMP Jurisdictional Urban Runoff Management Plan Key Objective A statement of specific direction,purpose,or intent based on the needs of the community and the goals established for a specif cc program.

LAFCO Local Agency Formation Commission _
LAWCX Local Agency Workers'Compensation Excess Joint Powers Authority LCC League of California Cities
League of California Cities An association of California city officials who work together to enhance their knowledge and skills, exchange information,and combine resources so that they may influence policy decisions that affect cities.

LEED Leadership in Energy and Environmental Design Line-Item Budget A budget that lists detailed expenditure categories(salary,materials,telephone service,travel,etc.) separately,along with the amount budgeted for each specified category. Detail line-item accounts are maintained and recorded for financial reportinq_and control purposes.

MHz Megahertz is a unit of frequency,equal to one million cycles per second.

MISAC Municipal Information Systems Association of California MMASC Municipal Management Association of Southern California MOU Memorandum of Understanding _
MSA Maintenance Superintendents Association
Municipal In its broadest sense,an adjective which denotes the state and all subordinate units of government In a more restricted sense,an adjective which denotes a city or villaqe as opposed to other local governments, NASSCO National Association of Sewer Service Companies NASTT North American Society for Trenchless Technology_ NFPA National Fire Protection Association;established in 1896 to reduce fire and other hazards by providing and advocatinq consensus on codes and standards,research,training,and education` NPDES The National Pollutant Discharge Elimination System permit program controls water pollution by regulating point sources that discharqe pollutants into waters of the United States.

NRPA National Recreation and Park Association
NWCG National Wildfire Coordinating Group
Operating Budget The portion of the budget that pertains to daily operations providing basic governmental services. The program budqets in the financial plan form the operatinq_budget., PAPA Pesticide Applicators Professional Association PARMA Public Agency_Risk Managers Association
PELRAC Public Employer Labor Relations_ Association of California PERS PAC PERS Public Agency Coalition
Policy �A direction that must be followed to advance toward a goal. The direction can be a course of action or a quidinq principle,
POP Point of Purchase
PPE Personal Protective Equipment _
Program A grouping of activities organized to accomplish basic goals and objectives, _ Program Budget A budget that focuses upon the goals and objectives of an agency or jurisdiction rather than upon its orqanizational budget_units or object classes of expenditure.

Program Indicator A measurement of program activities.

Property Tax A statutory limited tax levy which may be imposed for any purpose.

PRSA Public Relations Society of America T f PTT Push-to-talk
Public Employees Retirement The California Public Em to ees'Retireme"TIN retirement,health,and other pension
System(PERS) benefit rvlce m er rid mia05/23/2023CITY OF VISTA FI AL Y R 4 A IzDGET I PP,6c 276 of 282

GLOSSARY OF TERMS/ACRONYMS
Term/Acronym Description
QISP Qualified Industrial Stormwater Practitioner QSD Qualified Storm Water Pollution Prevention Plan Developer QSP Qualified SWPPP Practitioner
Reserve An account used to indicate that a portion of a fund's balance is restricted for a specific purpose and is, therefore,not available for general appropriation.

Revenue Funds that the government receives as income- It includes such items as tax payments,fees from specific services,receipts from other governments,fines,forfeitures,grants,shared revenue,and interest income.

Risk Management An organized attempt to protect an organization's assets against accidental loss in the most cost-effective manner.

RSWA Regional Solid Waste Association
Sales Tax A tax on the sale of certain goods and services.

SANDAG(San Diego Association The 18 cities of San Diego County and county government comprise the San Diego Association of of Governments) Governments.This public agency serves as the forum for regional decision-makinq. _ SANTEC San Diego Traffic Engineer Council
SCADA (Manhole)Supervisory Control and Data Acquisition _ SCAN NATOA State of California and Nevada Chapter of The National Association of Telecommunications Officers and Advisors
SCAP Southern California Association of Public ally Owned Treatment Works SDCCCA San Diego County gity Clerks Association
Special Assessment A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those_parties- Special Revenue Funds Funds used to account for the proceeds from specific revenue sources(other than trusts or major capital _ projects)that are legally restricted to expenditures for specific purposes.

SSL Secure Sockets Layer(computer protocol for secure communications) SSMP Sewer System Master Plan
Subventions Revenues collected by the State(or other level of government)which are allocated to the City on a formula basis. The major subventions received by the City from the State of California include motor vehicle in-lieu,cigarette taxes in-lieu,and_gasoline taxes. _ SWRCBINPDES State Water Resource Control Board/National Pollutant Discharge Elimination System TMDL Total Maximum Daily Load _
Trust and Agency Funds Also known as Fiduciary Fund Types,these funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals,organizations,or other governmental agencies.

USA Underground Service Alert
User Fees The payment of a fee for direct receipt of a service by the party benefiting from the service_ VoIP Voice over Internet Protocol
VUSD Vista Unified School District_
WAA Western Arts Alliance
Workers'Compensation(WC) Workers'Compensation is a form of insurance providing wage replacement and medical benefits to employees'injured on the job.

WEF Water Environment Federation
WEFTEC _ Water Environment Federation Technical Exhibition and Conference WURMP Watershed Urban Runoff Management Plan
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CITY OF VISTA
C A L I F 0 R N I A
05/23/2023CITY OF VISTA FID
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GENERAL REVENUE
The City's General Fund provides funding for most of the services available to city residents. The majority of the General Fund revenue (approximately 75%)is received from taxes,including Proposition L sales tax that is set aside to pay bond indebtedness. 2023/24 2024125
Amount % Amount %
REVENUE REVENUE
$32,525,694 29.8% $33,589,780 30.2% Property taxes are the largest revenue source to the General Fund. The City receives approximately 14.8 percent of the property tax paid by property owners. The balance of the tax paid goes to school districts,the state,and other agencies. 24,077,565 22.1% 24,648,594 22.2% Sales tax is the second largest source of revenue for the General Fund. Automobile sales and retail sales are the most significant contributors to the category of sales tax. The sales tax rate for Vista is 8.25 percent of purchases made inside the city boundaries and for deliveries of products from outside the city limits. The City receives 1.5 percent of the sales tax paid with the remainder going to state,county,and transportation services. Of the 1.5 percent received by the City, 100 percent is used for General Fund activities. 7,000,000 6.4% 7,000,000 6.3% Medical Cannabis Tax is a 7%tax on gross receipts for medical cannabis dispensaries located in the City of Vista.
1,991,928 1.8% 2,081,767 1.9% Transient Occupancy tax,typically referred to as hotel or TOT taxes,are charged to people who rent rooms at Vista hotels.
4,008,676 3.7% 4,065,508 3.7% Franchise Fee taxes are paid(in accordance with established agreements)by utility companies or other entities that frequently work in the City's right-of-way. 2,726,870 2.5% 2,771,654 2.5% The Licenses and Permits revenue category accounts for business licenses issued by the City and for regulatory permits related to businesses.
18,076,224 16.6% 18,651,898 16.8% Charges for Services include development permits,ambulance billings,park and recreation program charges,rentals of facilities,and reimbursements related to public safety services.

These fees are paid directly by the party benefiting from the service,rather than the general public.
6,540,160 6.0% 6,048,216 5.4% Other Revenues include investment earnings,fines and forfeitures,intergovernmental payments(including grants),and program donations.
12,020,425 11.0% 12,271,998 11.0% In addition to regular sales tax,the city's 2006 Proposition L sales tax(.5 percent)is set aside to pay bond indebtedness for projects funded under the City's 2006 Proposition L.

OTHER SOURCES OTHER SOURCES
4,796,255 4,795,305 Inter-department administrative charges and Transfers In from other funds are monies earned by General Fund staff performing administrative functions for Non-General Fund 2,815,269 1,066,561 Reserves are monies set aside in previous fiscal years for specific future purchases. A Use of Reserves occurs when these monies are used to fund the purchase. $116,579,065 1$116,991,281 ==WTA UE A • OTH
055�23�2023 CITY OF VISTA FI AL Y 4 4 ATI BUDGET I F b 279 of 282 EXHIBIT 2

GENERAL .

Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

OTHER SOURCES
Interdepartmental Service Charges 3,553,917 3,803,709 4,203,709 4,203,709 4,432,987 4,432,746 Operational Transfers In 498,117 526,795 495,750 509,909 363,268 362,559 Reserve Use-Operations 0 0 2,459,383 3,078,936 2,815,269 1,066,561 SUBTOTAL $99,445,193 $103,618,097 $97,260,585 $108,264,429 $116,579,066 $116,991,281 05/23/2023 CITY OF VISTA FI AL Y 24 41R
BUDGET I 2HO OI ZH2

GENERAL
The Operating Budget is organized by category of spending to provide the reader with a comprehensive understanding of costs. The following table shows the percentage by category type.
2023/24 2024/25
Amount % Amount %
EXPENSE EXPENSE
$10,479,706 10.8% $10,908,174 11.1% General Government expenditure category includes the budgets for policy and management of the City(City Council/City Manager),legal services(City Attorney),finance,human resources,record keeping(City Clerk),and promoting business opportunities(Economic Development). Additionally,this category includes non-departmental functions that are not related to a specific department,such as communications,governmental relations,and contingency funds for General Fund budget units and for litigation purposes. 62,942,709 65.0% 64,033,340 65.4% Public Safety services for the citizens of Vista represents the largest expenditure category, by percentage and total dollars,of the City's General Fund.

Costs for fire services are budgeted at$36.7 million for FY 2023/24 and$34.8 million for FY 2024/25.
10,847,950 11,2% 10,092,702 10.3% Community Development functions of the City provide the services that guide and oversee the planning and development of Vista as depicted in the City's General Plan. Also included with this expenditure category are building inspection,code enforcement,engineering,traffic engineering,and other development services. In addition to General Fund budget allotment, this category works with funding from sewer and stormwater funds to conduct engineering and stormwater services;these funds are not part of the General Fund. 4,443,507 4.6% 4,547,248 4.6% Public Works General Fund budget units provide for street and roadway maintenance, graffiti abatement,park maintenance,and maintenance of the parkways and medians. In addition,Public Works utilizes gas tax,special district,sewer,and stormwater funds to conduct operations;these activities are funded and accounted for in non-General Fund budget units.
8,110,400 8.4% 8,270,573 8,5% The Recreation&Community Services budget category includes recreation at City parks, the Rancho Buena Vista Adobe,and senior center. Cultural arts are provided through the Moonlight Amphitheatre and Avo Playhouse programs. In addition,the Wave waterpark and Senior Nutrition program are funded in non-General Fund accounts. $96,824,272 100.0% $97,852,037 100.0% TOTAL EXPENSES OTHER USES OTHER USES
17,536,310 17,750,687 Transfers Out include subsidies to other funds such as the Senior Nutrition Program Fund, 1972 Lighting&Landscape Maintenance District Fund,the Wave Waterpark Fund,and a transfer to fund Proposition L debt service. A transfer out may also include transfers to reserves and designated accounts. A detailed list of all General Fund transfers out can be found on the Operating Transfers page of this section.
$114,360,582 5115.602,724 TOTAL EXPENSES&USES
rim
05/23/2023 CPvff16`kFI AL Y s4 _ 4f TI BUDGET I IM6 281 Of 282

GENERAL FUND EXPENSE SUMMARY
Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

EXPENSES
General Government 9,185,749 11,313,514 9,389,493 15,341,284 10,479,706 10,908,174 Public Safety 50,906,598 53,002,066 57,124,589 63,696,303 62,942,709 64,033,340 Community Development 7,322,074 6,923,959 7,834,271 11,269,284 10,847,950 10,092,702 Public Works 3,335,944 3,674,436 3,818,039 4,600,617 4,443,507 4,547,248 Recreation&Community Services 3,548,084 6,958,962 7,282,369 8,411,623 8,110,400 8,270,573 TOTAL EXPENSES 74,298,449 81,872,936 85,448,761 103,319,110 96,824,272 97,852,037

OTHER USES
Transfers Out-Other Funds 4,092,969 4,546,685 1,198,069 4,700,358 1,528,153 1,450,376 Transfers Out-Prop L debt service 6,473,281 6,647,051 6,470,750 6,470,750 7,028,500 7,227,000 Transfers Out-CIP 1,546,170 7,658,985 600,000 3,948,639 600,000 600,000 Transfers Out-115 Trust 12,000,000
Transfers Out to Reserves 1,273,133 1,273,133 2,059,149 2,099,730 Designated Exess Cannabis 2,533,604 2,533,604 Transfers Out-Prop L reserve 1,995,256 3,693,975 3,786,904 3,839,977 SUBTOTAL 12,112,420 30,852,721 11,537,208 20,086,855 17,536,310 17,750,687 TOTAL EXPENSES&USES 86,410,869 112,725,658 96,985,969 123,405,964 114,360,582 115,602,724 05/23/2023 CITY OF VISTA FIE)RAFAT- 13uDGETj P b 282 Of 282

City Council
May 23, 2023
Fiscal Years 2023/24 & 2024/25
Draft Operating Budget
Presentation

Total Operating Budget
FY 2023/24 = $187,441,124
FY 2024/25 = $191,264,079
$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
Ge
n
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r
a
l

G
o
v
e
r
n
m
e
n
t
Pu
b
l
i
c

S
a
f
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t
y
Co
m
m
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t
y
De
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o
p
m
e
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t
Pu
b
l
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c

W
o
r
k
s
Re
c
r
e
a
t
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o
n

&
Co
m
m
u
n
i
t
y

S
e
r
v
i
c
e
s
In
t
e
r
n
a
l

S
e
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v
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c
e
s
Tr
a
n
s
f
e
r
s

O
u
t

EXPENSE CATEGORY BY FUNDING TYPE
General Fund
Non-General Fund

General Fund Revenue vs. Expense
0 20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000

REVENUE EXPENSE
Property Tax
Sales Tax
Other TaxesCannabis Tax
Charges for Services
Other Revenues
Transfers In/Use of Reserves
Prop. L Sales Tax
Public Safety
General Government
Community DevelopmentPublic WorksCommunity Services
Transfers Out

General Fund Expense Summary
Actual Actual Original Budget Revised Budget Proposed Budget Proposed Budget 2020/21 2021/22 2022/23 2022/23 2023/24 2024/25

Vista City CouncilMay 23, 2023

Vista City Council
May 23, 2023