Vista City Council
May 23, 2023

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

Lori Ruiz, Senior Accountant
Mathew McDonald, Finance Manager Meeting Date: May 23, 2023 Approved by:

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

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

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

3.Adopt Buena Sanitation District Resolution No. 2023- , amending the Operating Budget for Fiscal Years 2021/22 and 2022/23.

4.Adopt City Council Resolution No. 2023- , amending the City-Wide Classification and Compensation Index, repealing the provisions of any resolutions in conflict herewith.

CORRELATION TO CITY COUNCIL GOALS: Fiscal Responsibility.

PRIOR ACTION: On March 14, 2023, received and filed the Fiscal Year 2022/23 Second Quarter Financial Report; adopted City Council Resolution No. 2023-36, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24; and adopted City Council Resolution No. 2023-37, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith.

See Exhibit 13 for a comprehensive list of prior actions.

STATEMENT ON THE SUBJECT: General Fund operating revenues and expenditures are within budgetary expectations as of March 31, 2023. Exhibit 3 provides budgetary and actual revenue information on General Fund revenues. As of March 31, 2023, the City has received 74.5 percent of the General Fund Total Resources (revenues plus other financing sources) projected for the fiscal year.

The percentage of revenues received as of the third quarter has increased in comparison with prior years.

In 2021-22, for example, the city received 64.4 percent of the General fund total resources at the third quarter. This increase, from 64.5 percent to 74.5 percent, is due to a change in accounting principles. The prior accounting method contained a time-lag for property and sales tax. These revenue sources are now recorded when they are earned, as opposed to when the funds are received.

AGENDA
REPORT

CITY COUNCIL

COMMUNITY DEVELOPMENT COMMISSION

SUCCESSOR AGENCY

BUENA SANITATION DISTRICT

JOINT POWERS FINANCING AUTHORITY
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Approved above recommendation, adopted the following: 1) City Council Resolution No. 2023-87; 2) Buena Sanitation District Resolution No. 2023-1; and 3) City Council Resolution No. 2023-88.

Vote: 5-0

MEETING DATE: May 23, 2023 PAGE 2
SUBJECT: FISCAL YEAR 2022/23 THIRD QUARTER FINANCIAL REPORT Exhibit 5 provides comparative information for General Fund expenditures. As of March 31, 2023, the City had expended 51.9 percent of the total amount appropriated in the General Fund for the fiscal year.

Expenditures are generally incurred as needs arise and therefore are not spent equally throughout the year. Being under the 75 percent level at this point in time does not mean that the total appropriations will not be spent by year-end; however, departments continually strive to end the year under budget while still providing all expected services.

The “snapshot in time” of the City’s financial picture on March 31, 2023, reflects $80,602,442 in revenues received from external sources, which is 74.5 percent of this fiscal year’s budgeted adjusted total resources (revenue plus other financing sources) estimated for the General Fund of $108,236,403.

Adjusted estimated budgeted General Fund appropriations are $125,484,358, with $65,093,147 or 51.9 percent expended. Exhibit 1 provides discussion on some of the financial and economic highlights as they pertain to the City.

Requested Budget Adjustments. There are 18 budget adjustments requested at this time. These proposed revenue and appropriation adjustments will be offset by changes in estimated revenues, appropriation reductions in other accounts, or the use of existing fund balance or retained earnings. The adjustment requests for these items are summarized below with detailed narrative provided in Exhibit 2.

Net Adjustments
Description Revenue Appropriations
Energy Efficiency & Conversation Block Grant (General Fund) $148,840 $148,840 Automated Online Solar Permitting (General Fund) 80,000 80,000 Beverage Container Recycling Grant (Vista Sewer Fund) 25,249 25,249 Co of San Diego Emergency Housing Grant (General Fund) 65,000 65,000 Recreation Instructional Classes (General Fund) 12,333 7,400 Public Provider GEMT Program (General Fund) 472,876 472,876 Out-of-Area Fire Suppression (General Fund) 232,984 232,984 Media Infrastructure Improvements (General Fund) 230,000 Cityworks Re-Implementation Project (Internal Service Fund) 700,000 Encina Wastewater Authority FY 22/23 (Vista Sewer Fund) 398,720 Encina Wastewater Authority (BSD Fund) 145,188
Townsite Complete Streets (CIP Grant Fund) 418,770 418,770 Land Development Professional Services (General Fund) 50,000 50,000 Professional Recruitments (General Fund) 100,000
Wave Water Park Subsidy (General Fund) 551,649
Facility Maintenance Unexpected Repairs (General Fund) 125,898 Masonry Wall Repair at Main St. (General Fund) 13,550 Assessment District Engineering (General Fund) 250,000
The budget adjustment resolutions for these items are attached as Exhibit 9 and Exhibit 10.

Personnel Changes/Actions. There are three recommended personnel changes included in the third quarter financial report. The changes include reclassification of a Marketing Specialist to a Communications Specialist, reclassification of a Right-of-Way Agent to a Computerized Maintenance Management System Specialist, and an Account Clerk to an Accounting Technician. A detailed description of these changes is provided in Exhibit 12. 05/23/2023 D1 2 of 39

MEETING DATE: May 23, 2023 PAGE 3
SUBJECT: FISCAL YEAR 2022/23 THIRD QUARTER FINANCIAL REPORT FISCAL IMPACT: After accounting for the recommended budget adjustments, General Fund revenues and expenditures are in-line with budgetary expectations as of March 31, 2023. If approved, the Resolutions within this report will adjust the projected appropriations and revenues in specified accounts.

EXHIBITS:

1. Third Quarter Financial Report Financial and Economic Highlights.

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

3.General Fund Revenue Summary, Nine Months Ending March 31, 2023. This summary reflects General Fund revenues that were received during the first nine months.

4.Revenue Graphs. Presents a graphic presentation of "Budget Target" vs. "Actual Revenues" for the two largest General Fund revenue sources. These revenues, sales tax and property tax, account for about 47.2 percent of total General Fund revenue received from outside sources. The "Budget Target" presented on each graph is derived by a trend analysis of the revenues received by the City in the prior three years. Comparing the "Actual Received" to the "Budget Target" reviews the reasonableness of the revenue estimate for this year.

5.General Fund Expenditure Summary, Nine Months Ending March 31, 2023. Presents expenditures by operating budget unit for the General Fund. At this point, expenditures conform to the budgetary plan with no material areas of concern. It should be noted that the amounts shown in the “Expended As Of” column report expenditures only and do not include encumbrances. Some expenditures may tend to be slightly understated because of bills paid in April for goods and services received on or before March 31, 2023. This schedule shows expenditures paid as of March 31, 2023.

6.Reconciliation of Original Revenue Estimates and Appropriations to Amounts at March 31, 2023.

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

7.Enterprise Funds Combined Balance Sheet, March 31, 2023. Presents the balance sheet for the City’s enterprise activities. The balance sheet is a “snapshot” of the assets, liabilities, and fund equity (assets minus liabilities) at a given moment in time. Generally, fund equity represents the total of revenues and contributions over expenses since the inception of the enterprise operation.

8.Enterprise Funds Combined Income Statement, Nine Months Ending March 31, 2023. Presents the income statement for the City’s enterprise activities. Whereas the balance sheet is a “snapshot” at a given point in time, the income statement can be thought of as a “movie” showing activity (revenue and expenses) over a given period. Generally, the changes in the balance sheet between two given dates flow through the income statement. Because the majority of sewer service charges are collected on the tax roll, no material cash amounts are received until December. When looking at the income statement for the enterprise activities, it should be kept in mind that depreciation is a non-cash expense. Depreciation recognizes the “cost” of using a fixed asset over its useful life. Most depreciation charges are not booked until the end of the fiscal year.

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

10.Buena Sanitation District Resolution No. 2023- , amending the Operating Budget for Fiscal Years 2021/22 and 2022/23

11.City Council Resolution No. 2023- , amending the City-Wide Classification and Compensation Index, repealing the provisions of any resolutions in conflict herewith

12.Recommended Personnel Changes

13.Prior Actions
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THIRD QUARTER FINANCIAL REPORT

FINANCIAL AND ECONOMIC HIGHLIGHTS
The purpose of the third quarter report is to present a financial and economic review of the City’s fiscal status for the first six months of operations for the 2022/23 fiscal year.

Local Property Tax. According to the County of San Diego Assessors’ Office, the City’s total assessed valuation (both secured and unsecured) for the 2022/23 fiscal year is $14,857,042,188. The assessed valuation represents an increase of $1,363,479,033 or

10.1 percent as compared to the 2021/22 fiscal year assessed valuation figures. Budgetary estimates for the 2022/23 fiscal year for property tax revenues are $30,708,451.

Building Activity. Vista has no parcels on which to place large housing tracts, but several smaller in-fill projects are expected to be built over the next several years. The valuation of building permits issued in Vista (January 1, 2023 to March 31, 2023) for residential units totaled $4,131,892 for the third quarter ended March 31, 2023, as compared to $2,995,626 for the third quarter ended March 31, 2022.

The valuation of building permits issued for new non-residential buildings totaled $1,949,683 for the third quarter ended March 31, 2023, as compared to $266,488 for the third quarter ended March 31, 2022.

The valuation of all building and related permits totaled $10,887,727 for the third quarter ended March 31, 2023, as compared to $9,140,061 for the third quarter ended March 31, 2022.

General Fund fees and permits (building, engineering, and planning) generated by this activity totaled $3,577,836 for the third quarter ended March 31, 2023, as compared to $2,964,080 for the third quarter ended March 31, 2022. The increase was primarily in building fees, which increased $522,698 or 40.5 percent compared to last year . Timing differences between assigning valuations and collecting fees can cause a difference when comparing revenue activity to valuation activity. The following is a chart showing the valuation of building permits issued by quarter for the last 20 quarters.

Local Employment. The San Diego local unemployment numbers continue to be positive.

Preliminary unemployment in San Diego County as of March 2023 was 3.7 percent, or 0.1 percent higher than the 3.6 percent as of March 2022. As of March 2023, the City of Vista had a labor force of 45,955 with 44,019 employed, giving Vista an unemployment rate of 4.2 percent, which is unchanged from March of 2022. However, unemployment for both the San Diego County and the City of Vista has increased 0.7 percent since December 2022. $-
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BUILDING PERMIT VALUATIONS
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Exhibit 1

Consumer Price Index. The consumer price index for the greater San Diego area showed an increase of 5.3 percent for calendar year 2023, as compared to an increase of

7.7 percent for calendar year 2022. Consumer price index information for the San Diego area is only released twice each year, June and December. For the second half of 2022, the rate increased at an annual rate of 8.1 percent.

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

1.2 percent in March 2023 to $852,500 compared to $862,500 in March 2022.

Single Family Attached (SFA) median home prices in Vista zip codes increased 0.3 percent to $585,000 in March 2023 compared to $583,000 in March 2022.

Sales Tax. The City’s share of retail sales tax is highly dependent on continuing employment and consumer confidence. These taxes, collected by local businesses through the third calendar quarter 2023, totaled $17,249,703. An amount of $5,157,051 was generated for the third calendar quarter 2023, representing a year-over-year decrease of 3.9 percent. This decrease is likely due to a decrease in demand for consumer goods due to high inflation and increased interest rates.

This information is presented to provide a comparison of actual taxable sales within the City, as compared to the same time period in the prior year for the purpose of providing an indicator as to the health of the local economy. Sales tax reporting information from the State has an approximate two-month timing lag and therefore, an average of the prior three fiscal years was used to estimate March Sales tax revenue. This estimate will be updated with the actual Sales tax revenue in the fourth quarter report.

Because this amount is equal to one percent of the taxable retail sales, the $5,157,051 represents approximately $515,705,075 in taxable sales for the period covered. The following chart shows City sales tax collection each quarter for the past five years.

Proposition “L” Sales Taxes. An annual amount of $1,205,021 of the additional ½ cent sales tax, adopted by Proposition “L” in November 2007, is used to fund fire services. In addition, for FY 2022/23, $6,839,000 will fund debt service on the certificates of participation that were issued to fund the Community Projects.

Anticipated Proposition “L” revenues in the amount of $12,115,389 have been included in the FY 2022/23 operating budget to fund the fire and debt service costs of $8,044,021. The anticipated excess difference of $4,071,368 will be set-aside with existing Proposition “L” reserves that have been collected in previous years. In the below table, the 2022/23 revenues and expenditures are based on estimates. These estimates will be updated with $3,700,000
$4,700,000
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SALES TAX NET COLLECTIONS
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the actual results in the fourth quarter report. At March 31, 2023 the estimated amount to be held in the Proposition L reserve to fund at the end of FY 2022-23 is $19,881,962.

Departmental Fees. The General Fund depends on fees to help finance services that residents choose to use and are not of a general nature. Since the benefit of the service is limited to those using the service, a fee is used for funding instead of a general tax. These services can be summarized into three categories: recreation, building and planning services, and fire and other.

Fees for recreation include those for sports programs, theatre attendance, rental of facilities, trips, day camps, and catering. These fees are reviewed and approved by the City Council each year and are used to support the Recreation and Community Services Department programs. The estimated fees for fiscal year 2022/23 to support the City’s recreation programs are $4,263,799. For the third quarter ended March 31, 2023, $3,662,891 or 85.9 percent of the total revenue estimate was collected.

Fees for building, engineering, and planning services include building permits, electrical and other building improvement fees, grading, planning, engineering, and environmental services fees. These fees support the Planning, Engineering, and Building activities and services. The total estimated fees budgeted for fiscal year 2022/23 to support the City’s building, engineering, and planning programs for the year are $3,152,500. As of the third quarter ended March 31, 2023, these fees have exceeded expectations. Revenues received as of March 31, 2023 are $3,577,836 or 113.5 percent of the total estimated revenue. This is primarily due to engineering fees which, at the end of the third quarter, were $384,162 over budget.

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

These are not projected as part of the original budget, but appropriations are made as Activity Summary - Proposition L
Fiscal Year Revenue Expenses Net
2006/07 904,903$ -$ 904,903$
2007/08 5,821,352$ (4,604,947)$ 1,216,405$
2008/09 5,484,149$ (2,556,872)$ 2,927,277$
2009/10 5,257,643$ (3,642,079)$ 1,615,564$
2010/11 5,896,694$ (4,514,101)$ 1,382,593$
2011/12 6,699,693$ (7,340,764)$ (641,071)$
2012/13 6,710,750$ (7,616,199)$ (905,449)$
2013/14 6,906,516$ (7,607,019)$ (700,503)$
2014/15 7,146,376$ (7,721,550)$ (575,174)$
2015/16 7,573,553$ (7,202,238)$ 371,315$
2016/17 7,463,296$ (6,995,776)$ 467,520$
2017/18 7,935,924$ (7,149,294)$ 786,630$
2018/19 8,274,145$ (7,328,325)$ 945,820$
2019/20 8,669,604$ (7,485,364)$ 1,184,240$
2020/21 10,351,761$ (7,678,302)$ 2,673,459$
2021/22 12,009,138$ (7,852,073)$ 4,157,065$
2022/23*12,115,389$ (8,044,021)$ 4,071,368$
Inception-to-date 125,220,886$ (105,338,924)$ 19,881,962$ *Based on budget estimates
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reimbursements are received from the State to cover out-of-area fire costs. The total estimated fees budgeted for fiscal year 2022/23 to support these city services provided primarily by the Fire Department for the year are $7,456,024. Of this, $3,572,234 is an estimated amount to be received from the Vista Fire Protection District (District) for fire and emergency medical services provided to the District. The agreement between the City and the District calls for the District to pay the City a portion of its revenues as they are received.

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

Investment Rates. Continuing the theme from prior quarterly updates over the last four or five quarters, the Federal Reserve Board (the “Fed”) has continued its escalation of the Federal Funds Rate, which is the interest rate banks charge one another for overnight loans, from a range of 0.00 – 0.25% in early March 2022 to a range of 5.00 – 5.25% as of early May 2023 in an effort to combat inflation. This inflation-fighting action by the Fed is anticipated to be concluded with the latest 0.25% increase. This interest rate sets a floor for many of the loans businesses and consumers initiate and with the significantly higher level, the demand for new loans typically decreases, which slows economic activity, and that in turn reduces inflation. Multiple measures of inflation are now at their lowest points in over a year.

The City’s yield on the investment portfolio generally lags behind the movement in interest rates. This is because monies, which are invested over five-year terms to maximize investment earnings, become available for investment at the newer interest rates as existing investments mature. The City is being strategic with portfolio trades to emphasize long-term value optimization, and this can include short-term positions when the yield curve warrants it. The City does still strive to maintain the portfolio’s duration to match its stated index benchmark and provide sufficient liquidity for City cashflow needs.

2.54 2.62

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3.25 3.86

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THIRD QUARTER FINANCIAL REPORT

DISCUSSION ON RECOMMENDED BUDGET ADJUSTMENTS

1.Energy Efficiency and Conversation Block Grant: Vista has been awarded $148,840 in funds through a formula grant from the Energy Efficiency and Conservation Block Grant Program. Staff recommends using the funds for solar energy at Fire Station No. 3.

Total anticipated costs for the Fire Station No. 3 project are $350,000, plus a 20 percent contingency, for a total cost of $420,000. The ARPA funding set aside for energy efficiency projects will be used to cover the difference. Staff recommends revenue of $148,840 be recognized in the Federal Grants revenue account (1170028.427100.8331) and an appropriation be made in the Fire Station No. 3 source appropriation account (1176209.578999.8331).

2.Automated Online Solar Permitting: The Solar Access Act (SB 379) requires cities and counties to streamline and automate their rooftop solar permitting process. The federal government has developed free software to help cities and counties streamline their permitting. The State of California Energy Commission has also provided grant funding based on population to help jurisdictions adopt the software or enhance their current system to comply with the new law. The City of Vista has been approved for grant funding up to $80,000 to adopt and implement an online solar permitting platform. Staff recommends revenue of $80,000 be recognized in the State Grants revenue account (0010027.425100.CAPP1) and an appropriation be made in the Development Services California Automated Permit Processing project account (0010330.531530.CAPP1).

3.Beverage Container Recycling Grant: CalRecycle administers the Beverage Container Recycling Grant Program to provide opportunities for local governments to receive funding for programs and purchases related to beverage container recycling. The City of Vista has used these monies to fund projects such as educational outreach presentations at our local schools, trash and clean-up activities, and purchasing/replacing trash and recycling containers throughout City parks and building facilities. The City of Vista has successfully participated in previous cycles and was granted another year of eligibility. Staff recommends recognizing grant revenue of $25,249 into the CRB Grant revenue account (5010027.425019.CRB23) and an appropriation be made for $25,249 in the CRB Grant expense account (5010470.531500.CRB23).

4.County of San Diego Emergency Housing Grant: The City was awarded $65,000 from the Capital Emergency Housing Grant Program through the County of San Diego. The funds will be used for site improvements for the Safe Parking program. Staff recommends revenue of $65,000 be recognized in the Local Grants revenue account (0010025.424200.EHGP) and an appropriation be made in the Housing and Homeless Services expense account (0010355.531500.EHGP).

5.Recreation Instructional Classes: Instructional Classes at the Jim Porter Recreation Center are seeing higher attendance than anticipated. Payments to instructors are made as a percentage of revenue received by the City from registration; therefore, increased revenue and expenditures are expected for these programs. The City collects 05/23/2023 D1 8 of 39
EXHIBIT 2

100 percent of revenue for the classes and then pays the instructor 60 percent of that revenue from the ICLAS expense account. Staff recommends recognizing additional revenue of $12,333 into the Instructional Class revenue account (0010030.431720.ICLAS) and an appropriation be made for $7,400 in the Instructional Class expense account (0010510.521040.ICLAS).

6.Public Provider Ground Emergency Medical Transportation (PP-GEMT) program:

Assembly Bill (AB) 1705 (Chapter 544, Statutes of 2019) established an Intergovernmental Transfer (IGT) program for eligible public GEMT providers. Through participation in the program, the City will receive supplemental reimbursement through an add-on payment for Medi-Cal transports. This program replaces the GEMT Quality Assurance Fee (QAF) add on program that the City previously participated in. The cost for participation in the program for calendar year 2023 is $905,027.15. Revenue from participation in the program is estimated to be over $2 million annually. Staff recommends an appropriation of $452,513 be made into the PP-GEMT expense account (0010280.531500.00268) to fund the FY 2022/23 portion of participation in the program, an appropriation of $20,363 into the EMT Professional Services account (0010280.521040) to fund the 4.5 percent paid to the third party ambulance billing company for GEMT collections, and recognition of $472,876 in the PP-GEMT revenue account (0010034.435103.00268).

7.Out-of-Area Fire Suppression: Fire personnel are dispatched to combat out-of-area fires as part of the State Mutual Aid System. When dispatched, overtime is required to pay for the firefighters’ time away from the City and to backfill positions. Staff requests recognizing additional revenue of $232,984 in the Forest Agency Fire Reimbursement revenue account (0010034.435110). Staff requests that an additional appropriation of $198,500 be made to fund direct costs incurred in responding to the fires. Additionally, staff recommends appropriating $16,000 to fund repair of Self-Contained Breathing Apparatus (SCBA), $2,000 to fund purchase of iPad for monitoring Tablet Command and $16,484 to purchase reference material for fire station libraries.

8.City Council Chambers and Community Room Media Infrastructure: Staff recommends an appropriation of $230,000 be made into the IT Technology Purchases expense account (6040135.531530.PEG) to fund media infrastructure improvements of the city council chambers and community room. These enhancements will streamline the public comment process via an interactive online platform, improve translation functionality, and upgrade outdated monitors and screens. It will also provide additional microphones and video cameras in the community room, so it can serve as a meeting room for commissions and committees. This will be funded from the Public, Education, Government (PEG) fees reserve account (0010000.310547).

9.Cityworks Re-implementation Project: Re-implementation of Cityworks was identified as a major finding in the completion of an Information Technology (IT) assessment and addressed in the IT Strategic Plan. The total cost of the project is anticipated to be approximately $1.4 million and has been partially funded through year-end fund balance allocations. An additional $700,000 is needed to fully fund all components of the project which include third-party serves for project management, increased licensing to migrate 05/23/2023 D1 9 of 39

Cityworks to the cloud, and professional services for integrating Cityworks with other city applications. Staff recommends an appropriation of $700,000 be made into the IT Technology Purchases expense account (6040135.531530). This will be funded from the available fund balance in the Information Technology account (6040000.310410).

10.Encina Wastewater Authority (EWA) FY 22/23 Operating Budget: EWA operates and maintains the City and Buena Sanitation Districts’ remote pump station facilities as well as our regional wastewater treatment plant. On May 2nd, EWA staff informed Member Agencies of a proposed operating budget amendment necessary to close out FY 2023.

The increases are due to pricing volatility in the commodity markets and have impacted costs for chemicals, energy, and biosolids disposal, which are key elements of EWA's day-to-day operations. The budget adjustment is scheduled to be presented to EWA's Board and recommended for approval at their next regularly scheduled meeting on May 24, 2023. In consideration of timing approvals from each administrative authority, noted City and District budget line-item increases are ultimately contingent on EWA Board approval of the Operating Budget Amendment. Staff recommends an appropriation of $398,720 be made into the Vista Sewer Administration EWA expense account (5010375.522000) and an appropriation of $145,188 be made into the Buena Sanitation District (BSD) Administration expense account (5040380.522000). These increases will be funded from available fund balance in the Vista Sewer (5010000.310410) and BSD (5040000.310410) accounts.

11.Townsite Complete Streets: The Townsite Complete Streets project will transform Townsite Drive and W. Los Angeles Drive to complete streets accommodating all users by constructing sidewalks, traffic circles, curb extensions, bike lanes, Sharrows and high visibility crosswalks. It is being funded primarily through an Active Transportation grant that requires a local match of 11.47 percent. Toll credits are available to cover the local match of $418,770 which will increase the reimbursement portion to 100 percent. Staff recommends recognizing revenue of $418,770 in the Federal Grants account (1170028.427100.8312). Staff also recommends an appropriation of $418,770 be made into the Townsite Grants Source Appropriation account (1176209.578999.8312) and a reduction of $418,770 in the Townsite RTCIP Source appropriation account (1106580.578999.8312).

12.Land Development Professional Services: Due to various vacancies and increased needs for land development plan check services staff recommends an appropriation of $50,000 be made into the Land Development Professional Services expense account (0010325.521000). Additional revenue of $50,000 is available in the Engineering Permit Fees revenue account (0010032.433000) to fund the professional services increase.

13.Professional Recruitments: Professional recruiting firms can provide a structure for finding and hiring quality candidates. Due to the number of current executive level vacancies staff recommends an appropriation of $100,000 for recruitment services be made into the Human Resources Professional Service account (0010120.521000). This item will be funded by available General Fund Balance.
05/23/2023 D1 10 of 39

14.Wave Water Park Subsidy: The Wave Waterpark slide towers were closed during the 2022 summer season at the Wave Waterpark for rehabilitation. In addition, the Wave Waterpark is still working to boost attendance to pre COVID-19 levels. The ticket price was reduced for the Summer 2022 season due to the closure of the slide towers and there was a decrease in season ticket revenue. Staff has evaluated the effects of the slide closure during the 2022 summer season and the needs of the market for the Summer 2023 season and provided updates for the FY 2022/23 operating budget. Staff anticipates revenues to decrease by $878,548 for a new revenue estimate of $1,156,290. Staff also anticipates a reduction in expenses of $326,899 primarily in the temporary salaries and benefits expense accounts. This will increase the required subsidy from the General Fund by $551,649 for a new total subsidy of $961,355. The subsidy of $399,752 was approved with the Mid-Cycle Operating Budget update in June 2023; an additional $9,954 was approved to be transferred in November 2023 with the 2021/22 Q4 Financial Report that approved a 3 percent across the board increase for all full time equivalent staff. Staff recommends that an appropriation of $551,649 be made into the Transfer Out to Fund 507 expense account (0010900.590507) to fund the increase in the anticipated subsidy. This item will be funded by available General Fund Balance.

15.Facility Maintenance Unexpected Repairs: There have been several unexpected repairs that have created a shortfall in the Facility Maintenance budget unit. These repairs include $60,000 for the repair of the restrooms at Breeze Hill Park due to the theft of all piping and flush valves and other vandalism. Portable restrooms have been rented as the restrooms are currently inoperable. Other significant expenditures include replacement of the hot water heater at Fire Station 1 ($22,000), the replacement of the compressor and dryer at Fire Station 5 ($6,300), the replacement of the AC unit at Fire Station 4 ($11,000), the replacement of the ice maker at Public Works ($4,897), the Civic Center Climatec HVAC upgrade ($13,356), and the replacement of a stolen backflow at the Sports Park ($4,397). Staff recommend appropriations of $60,000 be made into the Park Building Maintenance expense account (6020155.521040.00060), $39,300 into the Fire Maintenance expense account (6020155.531700.00247), $22,650 into the Facility Maintenance general expense account (6020155.531700), and $3,948 into the Facility Maintenance rents and leases expense account (6020155.531800) to fund Facility Maintenance for the remainder of the fiscal year. These items, totaling $125,898, will be funded by available General Fund Balance.

16.Masonry Wall Repair at Main St. and Vista Village Drive: The masonry wall at Main Street and Vista Village Drive was damaged as a result of a traffic accident. The damaged wall detracts from the appearance of the surrounding area, and replacement will restore the overall look and feel of the community. Staff recommends an appropriation of $13,550 be made into the Parkways & Medians Service Contract expense account (0010530.521040). This item will be funded by General Fund Balance.

17.Planer Attachment for Bobcat: Staff requests a budget adjustment for the purchase of a replacement planer attachment for our Bobcat machine; the estimated cost is $32,000.

The current planer is over 15 years old and has become unreliable due to constant breakdowns, resulting in costly and frequent repairs and safety concerns. The planer is 05/23/2023 D1 11 of 39

a critical piece of equipment used to cut and mill asphalt, which is essential for the efficient repair of damaged streets and potholes. Staff recommends an appropriation be made into the Gas Tax Capital Replacement expense account (1060410.562000), funded by available General Fund Balance.

18.Assessment Engineering and Community Outreach: Per May 9, 2023 City Council direction, Staff recommends an appropriation of $250,000 to Finance Professional Services (0010130.521000) to fund Proposition 218 Special and General Benefit Assessment Engineering Analysis, Proposition 218 Assessment District Formation Services (including mailing of assessment ballots and public hearing notices), and community outreach meetings and stakeholder engagement. This sum is an estimate and will be amended, as needed, when Staff brings the award of the consulting contract to City Council for approval. This item will be funded by available General Fund Balance.
05/23/2023 D1 12 of 39

GENERAL FUND REVENUE SUMMARY
NINE MONTHS ENDED MARCH 31, 2023
Prior Year Current Year
Budget 3/31/2022 % Received Budget 3/31/2023 % Received Taxes:

Property Tax 14,724,870$ 9,232,257$ 62.70% 15,810,378$ 14,738,705$ 93.22% Homeowners Property Tax Relief 82,000 39,344 47.98%82,000 39,131 47.72% Real Property Transfer Tax 700,000 711,589 101.66% 535,860 382,787 71.43% VLF Property Tax Compensation 10,833,663 5,462,504 50.42% 12,028,661 6,012,542 49.99% AB 1484 Property Tax Payment (RDA)600,000 1,055,506 0.00% 2,251,552 1,314,139 0% Sales and Use Tax 22,676,060 13,866,699 61.15% 23,403,744 15,562,242 66.49% Medical Cannabis Tax 4,000,000 4,867,436 121.69% 4,466,396 4,750,798 106.37% Proposition L Sales Tax 11,198,463 6,868,910 61.34% 12,115,389 7,973,235 65.81% SB 172 Sales Tax 848,894 594,558 70.04% 913,036 695,262 76.15% Transient Occupancy Tax 1,871,870 1,070,442 57.19% 1,952,871 1,144,687 58.62% Franchise Tax 3,794,239 1,339,913 35.31% 3,830,271 1,542,914 40.28% Type Total 71,330,059 45,109,158 63.24% 77,390,158 54,156,444 69.98% Licenses and Permits:

Business Licenses 2,027,402 1,917,410 94.57% 2,337,650 2,173,560 92.98% Bingo Licenses 5,000 10,181 203.62%12,000 8,776 73.13% Other Licenses 29,421 17,240 58.60%20,785 231,161 1112.15% Type Total 2,061,823 1,944,831 94.33% 2,370,435 2,413,497 101.82% Intergovernmental:

Motor Vehicle In-Lieu Fees 50,000 119,301 238.60%50,000 102,800 205.60% Reimbursement of Mandated Costs 75,000 (32,055) -42.74%75,000 77,442 103.26% AB 939 Trash Fees 43,500 23,578 54.20%43,500 24,780 56.97% Grants 4,526,738 2,331,510 51.51%1,184,291 386,054 32.60% Other 62,000 60,566 97.69%62,500 61,387 98.22% Type Total 4,757,238 2,502,899 52.61%1,415,291 652,464 46.10% Charges For Services:

Recreation Fees 465,811 437,031 93.82% 618,139 393,468 63.65% Amphitheater Programs 3,465,058 3,403,998 98.24% 3,241,525 2,977,826 91.86% Facility Rentals 113,239 57,344 50.64% 122,415 89,420 73.05% Rancho Programs 102,500 15,570 15.19% 110,900 73,661 0.00% Day Camp Programs 84,918 92,094 108.45% 170,820 128,517 75.24% Building Fees 1,805,000 1,291,298 71.54% 1,802,500 1,813,996 100.64% Engineering Fees 1,110,000 1,277,667 115.11% 925,000 1,309,162 141.53% Planning Fees 425,000 395,115 92.97% 425,000 454,678 106.98% Fire Fees 236,000 679,048 287.73% 230,900 423,680 183.49% Ambulance Fees 3,541,902 2,419,220 68.30% 3,652,890 3,037,972 83.17% Charges To Fire Protection District 3,519,159 2,288,677 65.03% 3,572,234 3,540,950 99.12% Charges To School District - - 0.00% 180,000 - 0.00% Interdepartmental Direct Service Costs 4,203,709 2,852,782 67.86% 4,203,709 2,852,782 67.86% Other 263,004 29,263 11.13% 271,254 73,708 27.17% Type Total 19,335,301 15,239,106 78.81% 19,527,286 17,169,818 87.93% Fines and Forfeitures:

Vehicle Code Fines 251,120 82,993 33.05% 150,000 96,494 64.33% Red Light Citations - 7,036 0.00%- 7,393 0.00%
Parking Fines 850,284 688,579 80.98% 926,500 633,179 68.34% Booking Fees 39,000 - 0.00%- - 0.00%
Other 263,110 198,224 75.34% 288,010 387,670 134.60% Type Total 1,403,514 976,832$ 69.60% 1,364,510$ 1,124,736$ 82.43% Continued
05/23/2023 D1 13 of 39
EXHIBIT 3

GENERAL FUND REVENUE SUMMARY
NINE MONTHS ENDED MARCH 31, 2023
Prior Year Current Year
Budget 3/31/2022 % Received Budget 3/31/2023 % Received Use of Money and Property:

Investment Income 1,260,971$ 1,445,710$ 114.65% 1,056,473$ 2,021,061$ 191.30% GASB 31 Adjustment - (1,589,983) - - - -
Lease Income 869,005 885,965 101.95% 860,750 927,590 107.77% Rental Income - - - - - -
Other - 329,677 0.00%- 1,442,213 0.00%
Type Total 2,129,976 1,071,370 50.30% 1,917,223 4,390,864 229.02% Other Revenue:

Sale of City Property - 54,268 0.00%- 28,941 0.00%
Underground In-Lieu Fees - -- - 62,217 -
Recycling Revenues 500 1,470 294.06%500 1,315 262.92% Fund Raising and Contributions 681,700 741,457 108.77% 493,600 462,025 93.60% Other 165,900 204,889 123.50% 168,555 140,123 83.13% Type Total 848,100 1,002,083 118.16% 662,655 694,620 104.82% Total Revenue 101,866,011$ 67,846,279$ 66.60% 104,647,559$ 80,602,442$ 77.02% Other Financing Sources:

Transfers In 495,176 9,160 1.85% 509,909 164 0.03% Use of Reserves 3,080,353 - 0.00% 3,078,936 4,649 0.15% Type Total 3,575,529 9,160 0.26% 3,588,845 4,813 0.13% Total Resources 105,441,540$ 67,855,440$ 64.35% 108,236,403$ 80,607,256$ 74.47% Detail Of Use Of Reserves:

Abandoned Vehicle Abatement 21,090$ -$
Community Project Reserve 46,463 -
Fire Equipment Replacement Reserve 1,213,170 -
Moonlight Facility Fee Reserve 20,631 -
Moonlight Amphitheatre Reserve 63,912 -
Miscellaneous 1,713,670 -
3,078,936$ -$
05/23/2023 D1 14 of 39

8.1%

17.6%

25.3%

32.0%

39.8%

50.8%

57.9%

65.2%

73.3%

80.8%

92.0%
100.0%

8.0%

17.7%

25.4%

33.8%

41.6%

51.7%

58.9%

66.5%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
110.0%

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

BUDGET TARGET
ACTUAL
05/23/2023 D1 15 of 39
EXHIBIT 4

0.73%1.45%2.85%

10.08%

24.58%

53.41%54.56%

63.44%

72.70%

75.81%

96.40%
100.00%

0.74%1.36%

4.47%4.77%

21.88%

30.09%

56.20%57.69%

73.23%

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

80.00%

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

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

BUDGET TARGET
ACTUAL
05/23/2023 D1 16 of 39

Expended %Expended %
Budget As Of Expended Budget As Of Expended
2021/22 3/31/2022 2021/22 2022/23 3/31/2023 2022/23
GENERAL FUND:

General Government:

City Council 694,537$ 529,734$ 76.27% 726,701$ 562,208$ 77.36% City Manager 995,434 606,131 60.89% 1,566,723 1,213,908 77.48% Economic Development 684,747 386,443 56.44% 766,998 480,849 62.69% Human Resources 1,176,327 831,468 70.68% 1,214,693 876,441 72.15% City Clerk 715,323 433,633 60.62% 811,288 518,820 63.95% Finance 2,259,825 1,412,172 62.49% 2,519,897 1,645,526 65.30% City Attorney 1,676,826 1,046,459 62.41% 1,733,203 951,137 54.88% Contract Legal Contingencies 316,466 41,330 13.06% 277,643 26,779 9.65% Non-Departmental Expenditures 10,818,152 862,730 7.97% 8,991,194 1,655,383 18.41% Total General Government 19,337,637 6,150,100 31.80% 18,608,340 7,931,050 42.62% Public Safety:

Law Enforcement 27,798,850 13,493,726 48.54% 28,340,259 13,687,148 48.30% School Safety Program 25,744 10,669 41.44% 25,744 8,676 33.70% Code Enforcement 2,398,785 1,495,948 62.36% 2,360,676 1,665,526 70.55% Fire Administration 1,342,371 983,416 73.26% 1,577,944 1,113,669 70.58% Fire Training 363,894 252,526 69.40% 375,588 273,918 72.93% Fire Maintenance 3,388,549 2,226,557 65.71% 3,615,313 2,394,836 66.24% Fire Suppression 16,377,418 11,491,836 70.17% 20,975,728 15,411,592 73.47% Fire Prevention 838,662 528,099 62.97% 1,073,880 656,638 61.15% Emergency Medical Services 7,242,946 5,262,553 72.66% 7,261,013 5,049,038 69.54% Disaster Preparedness 351,082 192,957 54.96%450,834 212,023 47.03% Total Public Safety 60,128,300 35,938,288 59.77% 66,056,979 40,473,063 61.27% Community Development:

Engineering 1,201,462 547,879 45.60% 1,288,731 615,922 47.79% Traffic Engineering 682,824 455,544 66.71%759,315 497,902 65.57% Planning 2,949,886 889,373 30.15% 2,753,842 1,119,587 40.66% Land Development 873,462 531,085 60.80% 1,030,615 735,341 71.35% Development Services 1,658,416 1,022,515 61.66% 1,887,443 1,273,121 67.45% Total Community Development 7,366,050 3,446,397 46.79% 7,719,945 4,241,872 54.95% Community Services:

Community Services Administration 669,815 414,877 61.94%708,712 497,030 70.13% Recreation Programs 1,714,618 943,068 55.00% 1,902,616 1,173,461 61.68% Rancho Buena Vista Adobe 241,345 112,773 46.73%261,347 155,316 59.43% Senior Services 751,175 373,073 49.67%926,477 476,828 51.47% Cultural Arts 4,575,593 2,896,415 63.30% 4,612,471 2,871,663 62.26% Total Community Services 7,952,546 4,740,206 59.61% 8,411,623 5,174,298 61.51% Public Works:

Public Works Administration 1,214,880 650,087 53.51% 1,424,392 752,844 52.85% Graffiti Abatement 260,910 186,214 71.37%286,438 202,629 70.74% Park Maintenance 2,294,810 1,468,897 64.01% 2,462,809 1,504,666 61.10% Parkways and Medians 414,680 260,826 62.90%426,977 270,046 63.25% Total Public Works 4,185,280 2,566,024 61.31% 4,600,617 2,730,185 59.34% Transfers Out To Other Funds 22,938,454 11,385,178 49.63% 20,086,855 4,542,678 22.62% Total General Fund Expenditures 121,908,267$ 64,226,192$ 52.68%125,484,358$ 65,093,147$ 51.87%

GENERAL FUND EXPENDITURE SUMMARY
NINE MONTHS ENDED MARCH 31, 2023
05/23/2023 D1 17 of 39
EXHIBIT 5

RECONCILIATION OF ORIGINAL REVENUE ESTIMATES
AND APPROPRIATIONS TO AMOUNTS AT MARCH 31, 2023
Original
Budget Adjustments Total
97,260,585$ 97,260,585$
- -
(5,424) (5,424)
43,000 43,000
(88,739) (88,739)
(62,607) (62,607)
1,417 1,417
15,900 15,900
(6,250) (6,250)
180,000 180,000
(450) (450)
(129,020) (129,020)
100,000 100,000
(39,000) (39,000)
(10,000) (10,000)
947,195 947,195
215,996 215,996
511,000 511,000
(20,113) (20,113)
45,990 45,990
2,655 2,655
619,553 619,553
674,198 674,198
2,452,792 2,452,792
143,396 143,396
352,871 352,871
(50,000) (50,000)
873,239 873,239
2,076,112 2,076,112
466,396 466,396
97,260,585$ 10,975,818$ 108,236,403$
96,985,969$ -$ 96,985,969$
- 13,096 13,096
- 532,867 532,867
- 167,074 167,074
- (18,041) (18,041)
- 33,412 33,412
- 367,243 367,243
- 28,032 28,032
- 77,643 77,643
- 8,035,021 8,035,021
- (218,588) (218,588)
- 177,271 177,271
- 37,197 37,197
- 470,843 470,843
- 5,372,789 5,372,789
- 166,782 166,782
- 282,788 282,788
- 282,632 282,632
- 45,679 45,679
- 53,166 53,166
- 1,410,656 1,410,656
- 175,169 175,169
- 394,607 394,607
- 149,574 149,574
- 545,706 545,706
- 13,254 13,254
- 43,916 43,916
- 298,843 298,843
- 206,006 206,006
- 17,611 17,611
- 44 44
- 30,520 30,520
- 755,931 755,931
- 8,549,647 8,549,647
2022/23 ORIGINAL REVENUE ESTIMATE

CARRYOVER OF PRIOR YEAR APPROPRIATIONS

RECREATION FEES

AMPHITHEATER PROGRAM

FACILITY RENTALS

RANCHO PROGRAMS

DAY CAMP PROGRAMS

FIRE FEES

AMBULANCE FEES

CHARGES TO VUSD

OTHER SERVICES

VEHICLE CODE FINES

PARKING FINES

BOOKING FEES

OTHER FINES

STATE GRANTS

FEDERAL GRANTS

BUSINESS LICENSES

LEASE INCOME

CONTRIBUTIONS
OTHER

USE OF RESERVES

PROPERTY TAXES

SALES AND USE TAXES
SB 172 SALES TAXES

TRANSIENT OCCUPANCY

FRANCHISE TAXES

VLF PROPERTY TAXES

PROP L SALES TAX

MED CANNABIS TAX
REVENUE ESTIMATE @ 3/31/2023
2022/23 ORIGINAL APPROPRIATIONS ESTIMATE
0010100 - CITY COUNCIL
0010105 - CITY MANAGER
0010115 - CODE ENFORCEMENT
0010120 - HUMAN RESOURCES
0010125 - CITY CLERK
0010130 - FINANCE
0010140 - CITY ATTORNEY
0010141 - CONTRACT LEGAL CONTINGENCIES
0010145 - NON-DEPARTMENTAL
0010200 - LAW ENFORCEMENT
0010250 - FIRE ADMINISTRATION
0010251 - FIRE TRAINING
0010252 - FIRE MAINTENANCE
0010260 - FIRE SUPPRESSION
0010270 - FIRE PREVENTION
0010280 - EMERGENCY MEDICAL SERVICES
0010290 - DISASTER PREPAREDNESS
0010300 - ENGINEERING
0010305 - TRAFFIC ENGINEERING
0010320 - PLANNING
0010325 - LAND DEVELOPMENT
0010330 - DEVELOPMENT SERVICES
0010370 - ECONOMIC DEVELOPMENT
0010400 - PUBLIC WORKS ADMINISTRATION
0010420 - GRAFFITI ABATEMENT
0010500 - COMMUNITY SERVICES ADMIN
0010510 - RECREATION PROGRAMS
0010525 - PARK MAINTENANCE
0010530 - PARKWAYS & MEDIANS
0010545 - RANCHO BUENA VISTA ADOBE
0010555 - SENIOR SERVICES
0010560 - CULTURAL ARTS

TRANSFERS OUT TO OTHER FUNDS
APPROPRIATIONS ESTIMATE @ 3/31/2023 96,985,969$ 28,498,390$ 125,484,358$ 05/23/2023 D1 18 of 39
EXHIBIT 6

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED BALANCE SHEET
March 31, 2023

BUENA WATERPARK CAL TRASH

CITY SANITATION ENTERPRISE ENTERPRISE

SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
ASSETS:

Cash and investments 48,876,408$ 38,390,263$ (402,822)$ 3,763,625$ 90,627,474$ Accounts receivable 415,330 61,674 506 - 477,510 Sewer charges receivable
Due from others 682,486 - - - 682,486
Deposits 1,054,734 237,900 - - 1,292,634 Inventory 52,621 - - - 52,621
Land 825,219 293,610 942,473 - 2,061,302 Fixed assets-net 146,411,231 40,184,358 1,963,598 - 188,559,187 Construction in progress 17,894,143 28,434,991 518,521 - 46,847,655 Total assets 216,212,171 107,602,796 3,022,275 3,763,625 330,600,868 DEFERRED OUTFLOWS OF RESOURCES:

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

Accounts payable 387,033 (50,221) 15,313 (0) 352,124 Reimburseable Agreements 95,415 - - - 95,415
Compensated absences 179,263 112,658 70,512 511 362,945 Interest payable 110,959 - - - 110,959
Deferred/unearned revenues 1,539,414 563,784 - - 2,103,198 State Revolving Fund loans 24,534,435 - - - 24,534,435 Other liabilities - - - -
Net pension liability 2,268,259 721,319 156,394 68,144 3,214,116 Total liabilities 29,114,777 1,347,540 242,219 68,655 30,773,191 DEFERRED INFLOWS OF RESOURCES:

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

Net investment in capital assets 189,665,028 68,912,959 3,424,592 - 262,002,579 Restricted for capital projects 18,575,530 19,902,790 1,353,704 - 39,832,023 Unrestricted (21,939,273) 17,204,079 (2,104,426) 3,691,394 (3,148,225) Total net position 186,301,285$ 106,019,828$ 2,673,870$ 3,691,394$ 298,686,377$ 05/23/2023 D1 19 of 39
EXHIBIT 7

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED INCOME STATEMENT

NINE MONTHS ENDED
March 31, 2023

BUENA WATERPARK CAL TRASH

CITY SANITATION ENTERPRISE ENTERPRISE

SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
REVENUES:

Sewer service charges 21,395,411$ 7,553,649$ -$ 1,206,770$ 30,155,830$ Grants 738,635 - - 738,635
Interest 513,801 417,798 618 33,491 965,708 GASB 31 adjustment - - - - -
Unstructured programs - - 220,717 - 220,717
Structured programs - - 143,194 - 143,194
Concessions sales - - 93,464 - 93,464
Rentals - - 117,565 - 117,565
CMTC Charges - - - - -
Other 115,138 65,300 8,222 188,660 Total revenues 22,762,985 8,036,748 583,780 1,240,261 32,623,773 EXPENSES:

Administration 2,334,929 919,911 1,385,272 - 4,640,111 Treatment-Encina 2,867,183 989,330 - 3,856,513 Engineering 1,002,688 581,433 - - 1,584,121 Stormwater engineering 816,415 - - - 816,415
Field operations 1,953,770 1,226,884 - - 3,180,654 Stormwater maintenance 1,211,481 - - - 1,211,481 Operations and maintenance - - - 116,968 116,968 Capital improvements 13,760,153 3,882,127 173,293 - 17,815,573 Total expenses 24,027,596 7,599,686 1,558,565 116,968 33,302,814 Revenues over (under)
expenses (1,264,611) 437,062 (974,784) 1,123,293 (679,041) Capital improvements & equip 290,967 68,252 - - 359,219 classified to fixed assets
Developer contributed sewer lines
Transfers in (out)(4,783) - 11,934 7,151
Prior period adjustment - - - - -
Net position at 6/30/2022 187,279,711$ 105,514,515$ 3,636,720$ 2,568,102$ 298,999,047$ Net position at 3/31/2023 186,301,285$ 106,019,828$ 2,673,870$ 3,691,394$ 298,686,377$ 05/23/2023 D1 20 of 39
EXHIBIT 8

00029213 7
RESOLUTION NO. 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, AMENDING THE OPERATING BUDGET FOR FISCAL YEARS 2021/22 AND 2022/23, AND AMENDING THE CAPITAL PROJECT BUDGET FOR FISCAL YEARS 2022/23 AND 2023/24
The City Council of the City of Vista does resolve as follows:

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

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

B. On June 28, 2022 the City Council adopted Resolution 2022-108, approving the Six-Year Capital Improvement Program, the Capital Project Budget for Fiscal Years 2022/23 and 2023/24, and authorizing appropriations for Fiscal Years 2022/23 and 2023/24 capital projects.

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

2. Action.

A. The Operating Budget for Fiscal Years 2021/22 and 2022/23 and the Capital Project Budget for Fiscal Years 2022/23 and 2023/24 are amended as set forth in Exhibit A.

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on May 23,2023, by the following vote:

AYES:

NOES:

ABSTAIN:

APPROVED AS TO FORM:

WALTER CHUNG, CITY ATTORNEY
By:

APPROVED
Walter C. Chung
20230511155932
JOHN B. FRANKLIN, MAYOR
ATTEST:

KATHY VALDEZ, CITY CLERK
By:
05/23/2023 D1 21 of 39
EXHIBIT 9

RESOLUTION NO. 2023-

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

1. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1170028 427100 8331 Federal Grants Revenue 148,840.00$
1176209 578999 8331 Fire Station No. 3 Source Appropriation 148,840.00$

2. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010027 425100 CAPP1 State Grants Revenue 80,000.00$
0010330 531530 CAPP1 Development Services Technology Purchases 80,000.00$

3. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5010027 425019 CRB23 CalRecycle Beverage Container Grant Revenue 25,249.00$ 5010470 531500 CRB23 CalRecycle Beverage Container Grant Special Dept Expense 25,249.00$

4. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010025 424200 EHGP County of San Diego Emergency Housing Grant Revenue 65,000.00$ 0010355 531500 EHGP County of San Diego Emergency Housing Grant Expense 65,000.00$ Account Number
Revenues are hereby adjusted and appropriations are hereby made for Energy Efficiency and Conversation Block Grant.

Revenues are hereby adjusted and appropriations are hereby made for Automated Online Solar Permitting.

Account Number
Revenues are hereby adjusted and appropriations are hereby made for County of San Diego Emergency Housing Grant.

Account Number
Revenues are hereby adjusted and appropriations are hereby made for Beverage Container Recycling Grant.

Account Number
05/23/2023 D1 22 of 39

RESOLUTION NO. 2023-

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

5. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010030 431720 ICLAS Recreation Instructional Classes Revenue 12,333.00$ 0010510 521040 ICLAS Recreation Instructional Classes Expense 7,400.00$

6. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010034 435103 00268 PP-GEMT Revenue Account 472,876.00$ 0010280 531500 00268 PP-GEMT Special Department Expense Account 452,513.00$ 0010280 521040 Professional Services Ambulance Billing 20,363.00$

7. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010034 435110 Land Development Professional Services 232,984.00$ 0010260 513000 00250 Land Development Professional Services 190,066.00$ 0010260 531110 00250 Land Development Professional Services 1,678.00$ 0010260 531300 00250 Land Development Professional Services 4,443.00$ 0010260 531800 00250 Land Development Professional Services 2,313.00$ 0010260 531600 Land Development Professional Services 16,000.00$ 0010250 531500 Land Development Professional Services 2,000.00$ 0010251 531315 Land Development Professional Services 16,484.00$ Account Number
Revenues are hereby adjusted and appropriations are hereby made for Recreation Instructional Classes.

Account Number
Revenues are hereby adjusted and appropriations are hereby made for Public Provider Ground Emergency Medical Transportation (PP-GEMT) program.

Account Number
Revenues are hereby adjusted and appropriations are hereby made for Out-of-Area Fire Suppression. 05/23/2023 D1 23 of 39

RESOLUTION NO. 2023-

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

8. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310547 PEG Fee Reserve Account (230,000.00)$
0010900 590604 Transfer out to IT Fund.230,000.00$
6040090 482001 Transfer in from General Fund 230,000.00$ 6040135 531530 PEG IT Technology Purchases 230,000.00$

9. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
6040000 310410 IT Fund Balance (700,000.00)$
6040135 531530 IT Technology Purchases 700,000.00$

10. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5010000 310410 Vista Sewer Fund Balance (398,720.00)$
5010375 522000 Encina Wastewater Authority (EWA) 398,720.00$

11. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1170028 427100 8312 Townsite Federal Grant Toll Credits 418,770.00$ 1176209 578999 8312 Townsite Source Approriation-Grants 418,770.00$ 1100000 310410 RTCIP Fund Balance 418,770.00$
1106580 578999 8312 Townsite Source Approriation-RTCIP 418,770.00$ Appropriations are hereby made for City Council Chambers and Community Room Media Infrastructure.

Revenues are hereby adjusted and appropriations are hereby made for Townsite Complete Streets.

Account Number
Account Number
Appropriations are hereby made for Cityworks re-implementation project.

Account Number
Appropriations are hereby made for Encina Wastewater Authority (EWA) FY 22/23 Operating Budget.

Account Number
05/23/2023 D1 24 of 39

RESOLUTION NO. 2023-

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

12. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010032 433000 Engineering Permit Fees 50,000.00$
0010325 521000 Land Development professional Services 50,000.00$

13. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310410 General Fund Available Balance (100,000.00)$ 0010120 521000 Human Resources Professional Services 100,000.00$

14. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310410 General Fund Available Balance (551,649.00)$ 0010900 590507 Transfer out to Wave Waterpark Fund 551,649.00$ 5070090 482001 Transfer in from General Fund 551,649.00$ 5070030 431900 General Admission (372,581.00)$
5070030 431901 Scuba/Swim Lessons (32,880.00)$
5070030 431902 Rentals (60,080.00)$
5070030 431903 F&B (157,500.00)$
5070030 431904 Merch (5,087.00)$
5070030 431905 Group (80,732.00)$
5070030 431906 Private Rentals (52,366.00)$
5070030 431906 VUSD (5,000.00)$
5070030 431908 Birthday (15,021.00)$
5070030 431910 Programs (5,900.00)$
5070030 431910 AQUA (80,491.00)$
5070071 431909 Sponsorship (1,500.00)$
Appropriations are hereby made to fund Professional Recruitments.

Account Number
Revenues are hereby adjusted and appropriations are hereby made for Land Development Professional Services.

Account Number
Appropriations are hereby made to fund the Wave Subsidy. Revenues and Expenses are also adjusted for FY 2022/23 for the Wave Waterpark.

Account Number
05/23/2023 D1 25 of 39

RESOLUTION NO. 2023-

CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 5 EXHIBIT A
5070076 477400 Other Revenue (9,410.00)$
5070580 512000 Temporary Staffing (254,487.00)$
5070580 512000 AQUA Temporary Staffing-Aqua Camps (36,012.00)$ 5070580 512000 CONCS Sponsorship-Concessions (36,400.00)$

15. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310410 General Fund Available Balance (125,898.00)$ 0010900 590602 Transfer out to Facility Maintenance Fund.125,898.00$ 6020090 482001 Transfer in from General Fund 125,898.00$ 6020155 521040 00060 Facility Maintenance-Park Restroom Maintenance 60,000.00$ 6020155 531700 00247 Facility Maintenance-Fire Facility Maintenance 39,300.00$ 6020155 531700 Facility Maintenance-General 22,650.00$
6020155 531800 Facilty Maintenane Leases and Rents 3,948.00$

16. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310410 General Fund Available Balance (13,550.00)$ 0010530 521040 Fleet Maintenance Capital Replacement 13,550.00$

18. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310410 General Fund Available Balance (32,000.00)$ 0010900 590106 Transfer out to Facility Maintenance Fund.32,000.00$ 1060090 482001 Transfer in from General Fund 32,000.00$ 1060410 562000 Gas Tax Capital Replacement Fund 32,000.00$ Appropriations are hereby made for Facility Maintenance Unexpected Repairs.

Account Number
Appropriations are hereby made for Masonry Wall Repair at Main St. and Vista Village Drive.

Account Number
Appropriations are hereby made for Planer Attachment for Bobcat.

Account Number
05/23/2023 D1 26 of 39

RESOLUTION NO. 2023-

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

18. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310410 General Fund Available Balance (250,000.00)$ 0010130 521000 Transfer out to Facility Maintenance Fund.250,000.00$ Appropriations are hereby made for Assessment Engineering and Community Outreach.

Account Number
05/23/2023 D1 27 of 39

RESOLUTION NO. 2023-

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE

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

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

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

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

2. Action.

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

3.Adoption. PASSED AND ADOPTED at a meeting of the Board of Directors of the Buena Sanitation District held on May 23, 2023, by the following vote:

AYES:

NOES:

ABSTAIN:

APPROVED AS TO FORM:

WALTER CHUNG, DISTRICT COUNSEL
By:

JOHN B. FRANKLIN, CHAIRPERSON
ATTEST:

KATHY VALDEZ, CLERK OF THE BOARD
By:

APPROVED
Walter C. Chung
20230511164539
05/23/2023 D1 28 of 39
EXHIBIT 10

RESOLUTION NO. 2023-

BUENA SANITATION DISTRICT BOARD OF DIRECTORS
PAGE 1 EXHIBIT A

1. Account Number Account Description Increase Decrease 5040000.310410 Buena Sanitation District Fund Balance (145,188)$ 5040380.522000 Encina Wastewater Authority (EWA) 145,188$ Appropriations are hereby made for Encina Wastewater Authority (EWA) FY 22/23 Operating Budget. 05/23/2023 D1 29 of 39

00107235 2
RESOLUTION NO. 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, AMENDING THE CITY-WIDE CLASSIFICATION AND

COMPENSATION INDEX, AND REPEALING THE PROVISIONS OF ANY

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

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

A. The City Council established a Classification and Compensation Index to designate wage and range scales for employees by its adoption of Resolution No. 2023-37 on March 8, 2023.

B. The City Council further desires to amend the City-Wide Classification and Compensation Index to reflect the following changes:
Reclassify one Right-of-Way Agent vacancy in Engineering to a Computerized Maintenance Management Systems Specialist.
Reclassify one Account Clerk vacancy in Finance to an Accounting Technician. Retitle and revise one Marketing Specialist in Recreation & Community Services Department to a Communications Specialist.

C. The City Council further desires to approve two new classification specifications accompanying two of these changes.

2. Action.

A. The City-Wide Classification and Compensation Index is hereby amended as provided in the Attachment attached hereto and incorporated herein by reference, and shall take effect as of May 26, 2023.

B. All resolutions in conflict herewith are repealed and shall be of no further force or effect after May 26, 2023.
05/23/2023 D1 30 of 39
EXHIBIT 11

RESOLUTION NO. 2023-

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

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on May 23, 2023, by the following vote:

AYES:

NOES:

ABSTAIN:

APPROVED AS TO FORM:

WALTER CHUNG, CITY ATTORNEY
By:

JOHN FRANKLIN, MAYOR
ATTEST:

KATHY VALDEZ, CITY CLERK
By:

Attachment: City-Wide Classification and Compensation Index effective May 26, 2023

APPROVED
Walter C. Chung
20230511160947
05/23/2023 D1 31 of 39

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE: May 26, 2023
Resolution No.Page 1 of 3

AUTHORIZED
DEPARTMENT GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES CITY COUNCIL Elct Mayor 1 -$ 3,067$
Elct Councilmember 4 -$ 2,955$
Con Secretary to the City Council C24 1 5,368$ -6,513$ SUBTOTAL 6
CITY MANAGER -----City Manager MCP 1 -$ -23,334$ DD Assistant City Manager MCP 1 9,519$ -20,140$ Mgt Assistant to the City Manager MCP 1 9,268$ -11,265$ Mgt Communications Officer MCP 1 7,734$ -9,400$ Mgt Climate Action Plan Program Administrator MCP 1 7,465$ -9,073$ Mgt Management Analyst MCP 2 F 6,493$ -7,889$
Con Secretary to the City Manager C24 1 5,368$ -6,513$ Vma Community Improvement Maintenance Worker II V19 2 A/F 4,322$ -5,253$ Vma Community Improvement Maintenance Worker I V17 F 4,116$ -5,003$ Gen Communications Specialist G18 1 4,218$ -5,127$ Gen Office Aide G2 1 2,855$ -3,470$
Code Mgt Code Enforcement Manager MCP 1 7,746$ -9,417$ Enforcement Gen Senior Code Enforcement Officer G32 1 5,935$ -7,214$ Gen Code Enforcement Officer II G26 4 5,127$ -6,232$ Gen Code Enforcement Officer I G19 2 4,322$ -5,253$ Gen Senior Office Specialist G13 1 3,734$ -4,538$ Information Mgt Information Technology Manager MCP 1 9,311$ -11,315$ Technology Mgt GIS Coordinator MCP 1 7,579$ -9,211$ Mgt Senior Information Technology Analyst MCP 1 7,579$ -9,211$ Mgt Information Technology Analyst MCP 2 6,546$ -7,957$ Con Information Technology Technician C26 2 5,127$ -6,231$ Housing and Mgt Housing Program Manager MCP 1 8,212$ -9,982$ Homeless Services Mgt Homeless Services Program Manager MCP 1 8,212$ -9,982$ Gen Staff Assistant G21 1 4,538$ -5,516$
Gen Senior Office Specialist G13 1 F 3,734$ -4,538$ SUBTOTAL 32
HUMAN DD Human Resources Director MCP 1 9,519$ -20,140$ RESOURCES Mgt Principal Human Resources Analyst MCP 1 8,361$ -10,164$ Mgt Risk & Safety Program Manager MCP 1 F 7,465$ -9,073$ Mgt Human Resources Analyst MCP 1 F 6,493$ -7,889$ Con Human Resources Technician II C23 2 F 4,765$ -5,792$ Con Senior Office Specialist C14 2 3,826$ -4,650$ Con Office Specialist II C10 1 F 3,470$ -4,218$ SUBTOTAL 9
ECONOMIC DD Economic Development Director MCP 1 9,519$ -20,140$ DEVELOPMENT Gen Economic Development Specialist G31 1 5,792$ -7,040$ SUBTOTAL 2
FINANCE DD Finance Director/Treasurer MCP 1 9,519$ -20,140$ Mgt Finance Manager MCP 1 9,810$ -11,923$
Mgt Budget Manager MCP 1 9,311$ -11,315$
Mgt Senior Management Analyst MCP 1 7,465$ -9,073$ Mgt Senior Accountant MCP 1 7,465$ -9,073$
Con Accountant C31 1 5,792$ -7,040$
Con Accounting Technician C23 1 4,765$ -5,792$
Gen Accounting Technician G22 2 4,650$ -5,652$
Gen Senior Account Clerk G18 1 4,218$ -5,127$
Gen Account Clerk G14 3 3,826$ -4,650$
SUBTOTAL 13
CITY ATTORNEY -----City Attorney MCP 1 -$ -21,459$ Mgt Assistant City Attorney MCP 3 F 13,765$ -16,733$ Con Paralegal C29 1 5,516$ -6,705$
Con Staff Assistant C22 1 4,650$ -5,652$
Con Senior Office Specialist C14 1 3,826$ -4,650$ SUBTOTAL 7
CITY CLERK DD City Clerk MCP 1 9,519$ -20,140$
Mgt Assistant City Clerk MCP 1 6,086$ -7,396$
Gen Program Assistant G16 1 4,017$ -4,883$
Gen Office Specialist II G9 1 F 3,387$ -4,116$
SUBTOTAL 4

MONTHLY SALARY
05/23/2023 D1 32 of 39

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE: May 26, 2023

AUTHORIZED
GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES
FIRE DD Fire Chief MCP 1 9,519$ -20,140$
DEPARTMENT Vco Deputy Fire Chief MCP 2 13,655$ -16,602$ Vco Fire Battalion Chief MCP 4 11,398$ -13,854$
Mgt Emergency Services Officer MCP 1 8,389$ -10,199$ Mgt Management Analyst MCP 2 6,493$ -7,889$
Fir Fire Captain S80 18 8,585$ -10,435$
Fir Fire Engineer S70 18 7,420$ -9,022$
Fir Firefighter/Paramedic S30 42 A 7,135$ -8,675$ Fir Assistant Fire Marshall S85 1 8,586$ -10,437$ Fir Fire Inspector S35 4 6,034$ -8,088$
Gen Senior Office Specialist G13 2 3,734$ -4,538$ SUBTOTAL 95
PUBLIC WORKS DD Public Works Director MCP 1 9,519$ -20,140$ Administration Mgt Public Works Operations Manager MCP 2 9,810$ -11,923$ Mgt Management Analyst MCP 1 6,493$ -7,889$
Con Management Assistant C32 1 5,935$ -7,214$
Gen Senior Account Clerk G18 1 4,218$ -5,127$
Gen Program Assistant G16 1 4,017$ -4,883$
Gen Office Specialist II G9 3 F 3,387$ -4,116$ Vehicle Mgt Public Works Supervisor MCP 1 6,618$ -8,044$ Maintenance Vma Fleet Maintenance Worker III V29 2 5,516$ -6,705$ Vma Fleet Maintenance Worker II V25 3 A/F 5,003$ -6,081$ Vma Fleet Maintenance Worker I V21 F 4,538$ -5,516$ Right-of-Way Mgt Public Works Supervisor MCP 1 6,618$ -8,044$ Maintenance Vma Street Maintenance Worker III V23 4 4,765$ -5,792$ Vma Street Maintenance Worker II V19 12 A/F 4,322$ -5,253$ Vma Street Maintenance Worker I V17 F 4,116$ -5,003$ Vma Maintenance Worker Trainee V11 3,556$ -4,322$ Sanitary Sewer Mgt Public Works Supervisor MCP 1 6,618$ -8,044$ Maintenance Vma Wastewater Worker III V27 3 5,253$ -6,385$ Vma Wastewater Worker II V22 12 A/F 4,650$ -5,652$ Vma Wastewater Worker I V20 F 4,429$ -5,383$
Vma Maintenance Worker Trainee V11 3,556$ -4,322$ Park/Facility Mgt Public Works Supervisor MCP 2 6,618$ -8,044$ Maintenance Vma Park Maintenance Worker III V23 2 4,765$ -5,792$ Vma Facilities Maintenance Worker III V23 2 4,765$ -5,792$ Vma Facilities Maintenance Worker II V19 3 A/F 4,322$ -5,253$ Vma Facilities Maintenance Worker I V17 4,116$ -5,003$ Vma Park Maintenance Worker I V15 3,920$ -4,765$ Vma Maintenance Worker Trainee V11 3,556$ -4,322$ SUBTOTAL 58
RECREATION &DD Recreation & Community Services Director MCP 1 9,519$ -20,140$ COMMUNITY Mgt Recreation & Community Services Operations Manager MCP 2 9,810$ -11,923$ SERVICES Mgt Community Services Program Manager MCP 2 7,465$ -9,073$ Mgt Waterpark Manager MCP 1 7,465$ -9,073$
Mgt Management Analyst MCP 1 6,493$ -7,889$
Gen Theater Technical Coordinator G19 1 4,322$ -5,253$ Gen Account Clerk G14 1 3,826$ -4,650$
Vma Waterpark Facility Specialist V23 1 4,765$ -5,792$ Gen Assistant Waterpark Manager G18 2 4,218$ -5,127$ Gen Ticket Office Supervisor G19 1 4,322$ -5,253$ Gen Theater Administrative Coordinator G19 1 4,322$ -5,253$ Gen Sr. Office Specialist G13 1.75 F, 1PT 3,734$ -4,538$ Gen Park Ranger G12 4 3,644$ 4,429$
Gen Recreation Leader IV G10 1 3,470$ -4,218$
Gen Office Specialist II G9 1.75 3,387$ -4,116$ Gen Recreation Coordinator GN/AD34 3.75 3,976$ -4,832$ Gen Food Services Supervisor GN33 1 3,880$ -4,716$ Gen Bus Driver GN15 0.875 3,271$ -3,976$
SUBTOTAL 28.125
Resolution No.

MONTHLY SALARY
05/23/2023 D1 33 of 39

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE: May 26, 2023
Resolution No.Page 3 of 3

AUTHORIZED
GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES

COMMUNITY
DEVELOPMENT DD Community Development Director MCP 1 9,519$ -20,140$ Planning Mgt Community Development Deputy Director/City Planner MCP 1 10,548$ -13,200$ Mgt Principal Planner MCP 1 8,570$ -10,416$
Mgt Senior Planner MCP 1 7,532$ -9,154$
Gen Associate Planner G36 1 6,543$ -7,953$
Gen Staff Assistant G21 1 4,538$ -5,516$
Development Mgt Building Official MCP 1 10,346$ -12,572$ Services Gen Plan Check Engineer G44 1 7,953$ -9,667$ Gen Senior Building Inspector G36 1 6,543$ -7,953$ Gen Building Inspector II G32 2 A/F 5,935$ -7,214$ Gen Supervising Dev. Services Tech G32 1 5,935$ -7,214$ Gen Senior Dev. Services Tech G30 1 5,652$ -6,870$ Gen Development Services Tech II G27 1 F 5,253$ -6,385$ Gen Senior Office Specialist G13 1 3,734$ -4,538$ SUBTOTAL 15
ENGINEERING DD Engineering Director MCP 1 9,519$ -20,140$ Mgt City Engineer MCP 1 14,733$ -17,905$
Mgt Engineering Division Manager MCP 1 12,497$ -15,191$ Mgt Senior Engineer MCP 1 9,965$ -12,110$
Mgt Capital Projects Manager MCP 1 8,212$ -9,982$ Mgt Management Analyst MCP 1 6,493$ -7,889$
Gen Right of Way Agent G48 1 8,768$ -10,658$
Gen GIS Mapping Technician G25 1 5,003$ -6,081$ Stormwater Mgt Stormwater Program Manager MCP 1 8,212$ -9,982$ Gen Sr. Environmental Specialist G36 1 6,543$ -7,953$ Gen Environmental Specialist II G32 3 F 5,935$ -7,214$ Con Management Assistant C32 1 5,935$ -7,214$
Traffic Mgt Engineering Division Manager MCP 1 12,497$ -15,191$ Engineering Gen Traffic Systems Operations Specialist G44 1 7,953$ -9,667$ Gen Assistant Engineer G38 1 6,870$ -8,351$
Gen Senior Office Specialist G13 1 3,734$ -
Land Mgt Senior Engineer MCP 1 9,965$ -12,110$
Development Gen Assistant Engineer G38 2 6,870$ -8,351$ Gen Construction Inspector II G32 1 F 5,935$ -7,214$ Sewer Projects Mgt Engineering Division Manager MCP 1 12,497$ -15,191$ Mgt Principal Engineer MCP 1 11,191$ -13,596$
Mgt Senior Engineer MCP 1 9,965$ -12,110$
Mgt Capital Projects Manager MCP 1 8,212$ -9,982$ Gen Computerized Maint. Management Systems Specialist G44 1 7,953$ -9,667$ Gen Assistant Engineer G38 1 6,870$ -8,351$
Gen Construction Inspector II G32 3 F 5,935$ -7,214$ Gen Engineering Technician II G31 1 F 5,792$ -7,040$ SUBTOTAL 32
301.125
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
F Human Resources Management Analyst/Assistant, Risk and Safety Management Analyst/Assistant and Assistant City Attorney/Deputy City Attorney are flexibly staffed classifications. Incumbents of the lower classification may be advanced to the higher classification at the discretion of the appointing authority and approval of the Human Resources Director. The salary range for the Human Resources and Risk and Safety Management Assistant, which is included in the Confidential Employee Group, is 10% below Management Analyst. The salary range for Deputy City Attorney is 15% below Assistant City Attorney. Human Resources Technician I/II, Engineering Technician I/II, Environmental Specialist I/II, Development Services Technician I/II, Community Improvement Maintenance Worker I/II, Fleet Maintenance Worker I/II, Facility Maintenance Worker I/II, Office Specialist I/II, Construction Inspector I/II, Building Inspector I/II, Street Maintenance Worker I/II, Wastewater Worker I/II, and Park Maintenance Worker I/II are also flexibly staffed classifications.

ADDITIONAL NOTE *The salary ranges for all groups except the MCP group are approximate numbers. The actual numbers for these groups are contained in each respective salary table. The range numbers for the MCP group are the actual minimums and maximums of the salary ranges.

MONTHLY SALARY

TOTAL POSITIONS
Part-time Position
05/23/2023 D1 34 of 39

Exhibit 12

RECOMMENDED PERSONNEL CHANGES
May 23, 2023
Maintaining and keeping current the City’s classification and compensation system is essential to City business. It is important to ensure that classification salary ranges are in alignment with the scope of responsibility and complexity of work performed. A progressive classification system promotes efficiency and responsiveness to meet the needs and demands of an organization, by creating new classifications and redefining position responsibilities for existing classifications. Furthermore, it is important to maintain a modern compensation system in order to afford the City the ability to attract, retain and reward employees. Thus, within the boundaries of financial feasibility, the City’s compensation system is designed to be externally competitive and internally equitable.

The update to the City-wide Classification and Compensation Index includes the following changes to vacant positions:

City Manager’s Office
Revise Marketing Specialist Classification Specification to Communications Specialist
The Marketing Specialist classification language needs to be modernized. The attached document has been updated to reflect a focus on digital and social media and events that are current to the City. A copy of the class specification is included with this document. There is no change recommended to the position’s grade and the position is currently vacant. Thus, there is no fiscal impact on this change.

Engineering Department
Reclassify Right-of-Way Agent (G48) in the Engineering Sewer Division to a Computerized Maintenance Management Systems (CMMS) Specialist (G44).

The Right-of-Way Agent in the Engineering Sewer Division has been vacant since October 2021. During this time, the department has evaluated its needs in the Sewer Division. Instead of a second Right-of-Way Agent position, staff recommends converting the existing vacancy into a CMMS Specialist. This position will oversee assigned administrative processes, procedures and programs, and provide information and assistance to the executives and staff regarding the Sewer Division’s Computerized Maintenance Management System (CMMS). This is a single position classification at the advanced journey level. The position has significant responsibility to monitor the City's CMMS activities. The incumbent is required to be fully trained in a maintenance management system.

Because of the complexity and uniqueness of this position, staff recommends grading the position equal to an Associate Engineer or Traffic Systems Operation Specialist.

Fiscal Impact: There is no impact to the General Fund. There will be a reduction to non-General Fund accounts.
05/23/2023 D1 35 of 39
EXHIBIT 12

Exhibit 12

Finance Department
Reclassify one Account Clerk (G14) in Finance to an Accounting Technician (G22). The Finance Department has been doing a lot of work improving its processes.

Part of these efforts have highlighted some areas where the Department could use an Accounting Technician instead of an Account Clerk. The Department needs a position that can do additional and more complex reconciliations. The Accounting Technician would provide a higher level of abilities from a technology perspective. Ultimately, the department needs a position with the ability to be an advanced resource in processing increased electronic payments.

Fiscal Impact. It is estimated that there will be an impact of $952 for the duration of the fiscal year 2022/23. This amount can be absorbed by salary savings in the department due to the currently vacant position. 05/23/2023 D1 36 of 39

PRIOR ACTIONS
Fiscal Year 2022/23 Third Quarter Financial Report
On March 14, 2023 received and filed the Fiscal Year 2022/23 Second Quarter Financial Report. Adopted City Council Resolution No. 2023-36, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24. Adopted City Council Resolution No. 2023-37, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith.

On December 15, 2022 received and filed the Fiscal Year 2022/23 First Quarter Financial Report; Adopted City Council Resolution No. 2022-188, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24; Adopted City Council Resolution No. 2022-189, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith.

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

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

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

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

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

On May 11, 2021, received and filed the Fiscal Year 2020/21 Third Quarter Financial Report; adopted City Council Resolution No. 2021-70, amending the Operating Budget for Fiscal Years 2020/21 and 2021/22, and amending the Capital Project Budget for Fiscal Years 05/23/2023 D1 37 of 39
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2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2021-5, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21 (Vote: 5-0).

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

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

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

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

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

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

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

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

On March 12, 2019, received and filed the Fiscal Year 2018/2019 Second Quarter Financial Report; adopted City Council Resolution No. 2019-31, amending the Operating Budget for Fiscal Year 2018/19 and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0).
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On November 27, 2018, received and filed the Fiscal Year 2018/2019 First Quarter Financial Report; adopted City Council Resolution No. 2018-181, amending the Operating Budget for Fiscal Year 2018/19 and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted Buena Sanitation District Resolution No. 2018-23, amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0).

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

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

On November 14, 2017, received and filed the Fiscal Year 2017/18 First Quarter Financial Report; adopted City Council Resolution No. 2017-154, amending the Operating and Capital Project Budgets for the 2017/18 Fiscal Year; adopted Community Development Commission Resolution No. 2017-3, amending the Operating Budget for the 2017/18 Fiscal Year; and adopted City Council Resolution No. 2017-155, amending the City-Wide Classification and Compensation Index, and Repealing the Provisions of any Resolutions in Conflict Herewith (Vote: 5-0).

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

On June 13, 2017, adopted City Council Resolution No. 2017-95, Buena Sanitation District Resolution No. 2017-5, and Community Development Commission Resolution No. 2017-1, approving the Annual Operating Budget for Fiscal Year 2017/18 (Vote: 5-0). 05/23/2023 D1 39 of 39