cc/cdc/bsd 2023 AR 06/27 fy 2023-24 and 2024-25 operating budget — Vista City Council, June 27, 2023 (part 1 of 2)

ACTION:
____________________________
Clerk/Secretary
Department: Finance Item No: C12
Prepared by: Sara Taylor, Budget Manager Meeting Date: June 27, 2023 Approved by:

Mike Sylvia, Director/Treasurer
John Conley, City Manager Agenda Location: Consent
SUBJECT: FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET RECOMMENDATION:

1.Adopt City Council Resolution No. 2023- , approving the Fiscal Years 2023/24 & 2024/25 Operating Budget.

2.Adopt Buena Sanitation District Resolution No. 2023- , approving the Fiscal Years 2023/24 & 2024/25 Operating Budget.

3.Adopt Community Development Commission Resolution No. 2023- , approving the Fiscal Years 2023/24 & 2024/25 Operating Budget.

4. Adopt Council Resolution No. 2023- , approving a Letter of Agreement between the City of Vista and the Vista City Employees Association and repealing the provisions of any resolutions in conflict therewith.

5. Adopt Council Resolution No. 2023- , approving a Letter of Agreement between the City of Vista and the Vista Firefighters Association and repealing the provisions of any resolutions in conflict therewith.

6. Adopt Council Resolution No. 2023- , approving a Letter of Agreement between the City of Vista and the Vista City Maintenance Association and repealing the provisions of any resolutions in conflict therewith.

7. Adopt Council Resolution No. 2023- , amending the Management and Confidential Employee Compensation Plan and repealing the provisions of any resolutions in conflict therewith.

8.Adopt City Council Resolution No. 2023- , amending the city-wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict therewith.

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

PRIOR ACTION: On May 23, 2023, received a report on the draft Fiscal Years 2023/24 and 2024/25 Operating Budget and instructed staff to include a 3 percent across the board salary increase (in addition to the already budgeted cost of living increase) (Vote: 5-0).

AGENDA
REPORT

CITY COUNCIL

COMMUNITY DEVELOPMENT COMMISSION

SUCCESSOR AGENCY

BUENA SANITATION DISTRICT

JOINT POWERS FINANCING AUTHORITY
06/27/2023 C12 Page 1 of 322
Approved above recommendation, adopted the following: 1) City Council Resolution No. 2023-117. Vote: 5-0; 2) Buena Sanitation District Resolution No. 2023-5. Vote: 5-0; 3) Community Development Commission Resolution No. 2023-3.

Vote: 5-0; 4) City Council Resolution No. 2023-118. Vote: 5-0; 5) City Council Resolution No. 2023-119. Vote: 5-0; 6) City Council Resolution No. 2023-120. Vote: 5-0; 7) City Council Resolution No. 2023-121. Vote: 5-0; 8) City Council Resolution No. 2023-122. Vote: 5-0.

MEETING DATE: JUNE 27, 2023 PAGE 2
SUBJECT: FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET 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 7, 2023, held a workshop and received the 2022-2024 City Council goal updates 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: 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. The Fiscal Years (FYs) 2023/24 and 2024/25 Operating Budget is being presented for City Council approval (Exhibit 10). Staff has evaluated the financial needs for the period and is recommending a total expense budget of $188,789,732 for FY 2023/24 and $192,378,718 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 $7,625,496 in other financing sources, for total resources of $116,593,038. Estimated General Fund expenditures for the daily operation of the City for FY 2023/24 total $97,731,385, plus $17,551,920 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 $115,283,305. Given this scenario, the General Fund is projected to have a year-end fund balance of $1,309,733 for FY 2023/24.

FY 2024/25: General Fund estimated revenues for FY 2024/25 are $111,129,415 plus $5,876,324 in other financing sources, for total resources of $117,005,739. Estimated General Fund expenditures for FY 2024/25 total $98,762,395, plus $17,766,844 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 $116,529,239. Given this scenario, the General Fund is projected to have a year-end fund balance of $476,500 for FY 2024/25.

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

Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Total Revenue 90,101,743 108,967,542 111,129,415
Total Other Financing Source 7,158,842 7,625,496 5,876,324 TOTAL REVENUES AND SOURCES 97,260,585 116,593,038 117,005,739 Total Expenditures 85,448,761 97,731,385 98,762,395
Transfers Out 11,537,208 17,551,920 17,766,844
TOTAL EXPENDITURES AND USES 96,985,969 115,283,305 116,529,239 TOTAL REVENUES OVER EXPENDITURES $274,616 $1,309,733 $476,500 Changes from the Draft Budget Discussion. At the May 23, 2023 Operating Budget Draft Discussion, FY 2023/24 had a surplus of $2,218,484 and a surplus of $1,388,557 in FY 2024/25. The changes from the budget overview are listed as follows:
06/27/2023 C12 Page 2 of 322

MEETING DATE: JUNE 27, 2023 PAGE 3
SUBJECT: FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET 3 Percent Across the Board Increase: During the Operating Budget Draft Discussion, Council directed staff to include a 3 percent across the board salary increase in addition to the already budgeted annual increases.

CalPERS Unfunded Accrued Liability: The amount budgeted for CalPERS Unfunded Accrued Liability was reduced by approximately $320,000 in both FYs for new totals of $6,193,179 in FY 2023/24 and $6,173,102 FY 2024/25 based on updated actuarial reports.

Addition of Fire Marshal Position: The Draft Operating Budget included the reclassification of the Assistant Fire Marshal to a Fire Marshal. After additional consideration a new Fire Marshal position was added to the budget in addition to retaining the current Assistant Fire Marshal position.

Gas Tax Fund – Striping and Legends Contract: The bids received for the Striping and Legend contract exceeded the allocated budget, resulting in a funding gap. The shortfall amounts to just under $100,000 and the budget has been revised to incorporate the additional funding for each fiscal year in the Gas Tax Special Revenue Fund.

General Fund Revenue and Sources. General Fund resources are categorized as follows:

Category Description
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Taxes
Property, Sales, Transient
Occupancy Taxes,
Franchise Fees
68,749,602 81,624,288 83,657,647
Licenses & Permits Business Licenses 1,859,435 2,726,870 2,771,654 Intergovernmental Grants 252,100 1,873,655 927,628
Charges for Services
Recreation, Building,
Engineering, Planning, Fire
Fees
15,241,730 18,076,224 18,651,898
Fines & Forfeitures Citation Fees, Fines,
Collections 1,442,530 1,393,210 1,393,210
Use of Money &
Property
Investment Earnings,
Lease/Rental Income 1,937,336 2,687,899 3,109,182
Other Revenue Contributions, Recycling
Revenue 619,010 585,396 618,196
TOTAL REVENUE $90,101,743 $108,967,542 $111,129,415
Interdepartment Direct
Service Charges Charges for services to
Non-General Fund funds
4,203,709 4,432,987 4,432,746
Operation
Transfers In 495,750 363,268 362,559
Reserve Use-
Operations
Previously set aside
monies, to fund capital
purchases or debt service
2,459,383 2,829,241 1,081,019
TOTAL OTHER FINANCING SOURCES $7,158,842 $7,625,496 $5,876,324 TOTAL REVENUES AND SOURCES $97,260,585 $116,593,038 $117,005,739 06/27/2023 C12 Page 3 of 322

MEETING DATE: JUNE 27, 2023 PAGE 4
SUBJECT: FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET General Fund Expenses and Uses. General Fund expenditures are categorized as follows:

Category Description
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
General
Government
City Council, City Manager, City
Attorney, City Clerk, Finance,
Economic Development,
Human Resources
9,389,493 10,623,905 11,056,736
Public Safety Law Enforcement, Fire and
Emergency Medical Services 57,124,589 63,538,360 64,618,779 Community
Development
Planning, Building Inspection,
Development Services, Code
Enforcement, Engineering,
Traffic Engineering
7,834,271 10,945,857 10,196,950
Public Works Street Maintenance, Graffiti
Abatement, Park Maintenance 3,818,039 4,469,144 4,574,004 Community
Services
Recreation, Senior Services,
Cultural Arts 7,282,369 8,154,119 8,315,926
TOTAL EXPENDITURES $85,448,761 $97,731,385 $98,762,395
Transfers Out Subsidies and Prop L debt
service 11,537,208 17,551,920 17,766,844
TOTAL EXPENDITURES AND USES $96,985,969 $115,283,305 $116,529,239 Personnel Changes. There are eighteen recommended personnel changes included in the Operating Budget. The changes proposed include 15 positions to support the addition of the two new Basic Life Support (BLS) Ambulances which include 12 Emergency Medical Technician (EMT) positions, an Administrative Captain, a Division Chief, and a Human Resources Coordinator. The other three changes include the addition of a Fire Marshall position to the Fire Department, the addition of a Junior Plan Check Engineer position to the Development Services Division, and the addition of an Information Technology Director Position. Exhibit 9 provides a description of the proposed changes.

FISCAL IMPACT: The total Operating Budget expenditure for all funds is $188,789,732 for FY 2023/24 and $192,378,718 for FY 2024/25. Sufficient revenues, reserves, fund balance and transfers have been identified to fund this expenditure plan. Operating Budget expenditures are as follows:

Fund Type
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
General Fund 96,985,969 115,283,305 116,529,239
Special Revenue 5,598,454 6,173,235 6,067,197
Successor Agency 7,176,925 7,175,487 7,123,792
Benefit Assessment 2,050,826 2,060,672 2,086,465
Enterprise 37,997,064 37,964,032 39,546,907
Internal Service 16,818,431 20,133,001 21,025,118
TOTAL $166,627,669 $188,789,732 $192,378,718
06/27/2023 C12 Page 4 of 322

MEETING DATE: JUNE 27, 2023 PAGE 5
SUBJECT: FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET EXHIBITS:

1.City Council Resolution No. 2023- , approving the Fiscal Years 2023/24 & 2024/25 Operating Budget

2. Buena Sanitation District Resolution No. 2023- , approving the Fiscal Years 2023/24 & 2024/25 Operating Budget

3.Community Development Commission Resolution No. 2023- , approving the Fiscal Years 2023/24 & 2024/25 Operating Budget

4.City Council Resolution No. 2023- , approving a Letter of Agreement between the City of Vista and the Vista City Employees Association and repealing the provisions of any resolutions in conflict therewith

5.City Council Resolution No. 2023- , approving a Letter of Agreement between the City of Vista and the Vista Firefighters Association and repealing the provisions and any resolutions in conflict therewith

6.City Council Resolution No. 2023- , approving a Letter of Agreement between the City of Vista and the Vista City Maintenance Association and repealing the provisions of any resolutions in conflictt herewith

7.City Council Resolution No. 2023- , amending the Management and Confidential Employee Compensation Plan and repealing the provisions of any resolutions in conflict therewith

8.City Council Resolution No. 2023- , amending the city-wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict therewith

9.Description of Recommended Personnel Changes

10.Fiscal Years 2023/24 and 2024/25 Operating Budget
06/27/2023 C12 Page 5 of 322
(p. 6)
(page 8)
(page 10)
(p. 12)
(p. 15)
(p. 18)
(page 21)
(page 38)
(page 43)
(page 45)

00062526 1
RESOLUTION NO. 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF VISTA, CALIFORNIA, APPROVING THE FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET
The City Council the City of Vista does resolve as follows:

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

A. The City Manager prepared and presented to the City Council for its review and consideration a draft Operating Budget for the fiscal years commencing July 1, 2023 and July 1, 2024, including estimates of the financial needs and resources of the City for Fiscal Years 2023/24 and 2024/25.

B. The City Council considered and reviewed the draft Operating Budget at a public meeting held May 23, 2023, and has satisfied itself with respect to the financial needs and resources of the City for Fiscal Years 2023/24 and 2024/25.

C. The City Council now desires and intends to approve and adopt a final Operating Budget entitled “Fiscal Years 2023/24 and 2024/25 Operating Budget” (the “Adopted Operating Budget”), to make appropriations of available funds, and to authorize expenditures in accordance with the Adopted Operating Budget.

2. Action.

A. The Adopted Operating Budget, a true and correct copy of which is on file and available for public inspection in the Office of the City Clerk, is approved and adopted.

B. The Finance Director is authorized and directed to enter into the appropriate accounts and records of the City the estimated revenues and appropriations for authorized expenditures from City funds identified in the Adopted Operating Budget.

C. The City Manager is authorized to adjust appropriations within any single program or activity of the Adopted Operating Budget as may be necessary or desirable to carry out the purposes of the program or activity, and to adjust appropriations from one program or activity to another program or activity within the same fund, provided that the total appropriations for the fund are not increased.

D. The Finance Director shall forward a copy of the Adopted Operating Budget, along with certified copy of this Resolution, to the San Diego County Auditor pursuant to Government Code 53901. A copy of the Adopted Operating Budget shall also be placed on file and made available for public inspection in the Office of the City Clerk. [Continued on page 2.]
06/27/2023 C12 Page 6 of 322EXHIBIT 1

RESOLUTION NO. 2023-

CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
00062526 1

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council held on June 27, 2023, by the following vote:

AYES:

NOES:

ABSTAIN:

APPROVED AS TO FORM:

WALTER CHUNG, CITY ATTORNEY
By:

JOHN B. FRANKLIN, MAYOR
ATTEST:

KATHY VALDEZ, CITY CLERK
By:

APPROVED
Walter C. Chung
20230619095725
06/27/2023 C12 Page 7 of 322

00062528 2
RESOLUTION NO. 2023-

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE
BUENA SANITATION DISTRICT, APPROVING THE FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET
The Board of Directors of the Buena Sanitation District (“District Board”) does resolve as follows:

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

A. The Executive Director prepared and presented to the District Board for its review and consideration a draft Operating Budget for the fiscal year commencing July 1, 2023 and July 1, 2024, including estimates of the financial needs and resources of the District for Fiscal Years 2023/24 and 2024/25.

B. The District Board considered and reviewed the draft Operating Budget at a public meeting held May 23, 2023, and has satisfied itself with respect to the financial needs and resources of the District for Fiscal Years 2023/24 and 2024/25.

C. The District Board now desires and intends to approve and adopt a final Operating Budget entitled “Fiscal Years 2023/24 and 2024/25 Operating Budget” (the “Adopted Operating Budget”), to make appropriations of available funds, and to authorize expenditures in accordance with the Adopted Operating Budget.

2. Action.

A. The Adopted Operating Budget, a true and correct copy of which is on file and available for public inspection in the Office of the Clerk of the Board, is approved and adopted.

B. The Finance Director is authorized and directed to enter into the appropriate accounts and records of the District the estimated revenues and appropriations for authorized expenditures from District funds identified in the Adopted Operating Budget.

C. The Executive Director is authorized to adjust appropriations within any single program or activity of the Adopted Operating Budget as may be necessary or desirable to carry out the purposes of the program or activity, and to adjust appropriations from one program or activity to another program or activity within the same fund, provided that the total appropriations for the fund are not increased.

D. The Finance Director shall forward a copy of the Adopted Operating Budget, along with certified copy of this Resolution, to the San Diego County Auditor pursuant to Government Code 53901. A copy of the Adopted Operating Budget shall also be placed on file and made available for public inspection in the Office of the Clerk of the Board. [Continued on page 2.]
06/27/2023 C12 Page 8 of 322EXHIBIT 2

RESOLUTION NO. 2023-

BOARD OF THE BUENA SANITATION DISTRICT
PAGE 2
00062528 2

3. Adoption. PASSED AND ADOPTED at a meeting of the District Board held on June 27, 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
20230619095828
06/27/2023 C12 Page 9 of 322

00062529 2
RESOLUTION NO. 2023-

A RESOLUTION OF THE COMMUNITY DEVELOPMENT COMMISSION OF

THE CITY OF VISTA, CALIFORNIA, APPROVING THE FISCAL
YEARS 2023/24 AND 2024/25 OPERATING BUDGET
The Community Development Commission (“Commission”) does resolve as follows:

1. Findings. The Commission hereby finds and declares the following:

A. The Executive Director prepared and presented to the Commission for its review and consideration a draft Operating Budget for the fiscal year commencing July 1, 2023 and July 1, 2024, including estimates of the financial needs and resources of the Commission for Fiscal Years 2023/24 and 2024/25.

B. The Commission considered and reviewed the draft Operating Budget at a public meeting held May 23, 2023, and has satisfied itself with respect to the financial needs and resources of the Commission for Fiscal Years 2023/24 and 2024/25.

C. The Commission now desires and intends to approve and adopt a final Operating Budget entitled “Fiscal Years 2023/24 and 2024/25 Operating Budget” (the “Adopted Operating Budget”), to make appropriations of available funds, and to authorize expenditures in accordance with the Adopted Operating Budget.

2. Action.

A. The Adopted Operating Budget, a true and correct copy of which is on file and available for public inspection in the Office of the Commission Secretary, is approved and adopted.

B. The Finance Director is authorized and directed to enter into the appropriate accounts and records of the Commission the estimated revenues and appropriations for authorized expenditures from Commission funds identified in the Adopted Operating Budget.

D. The Finance Director shall forward a copy of the Adopted Operating Budget, along with certified copy of this Resolution, to the San Diego County Auditor pursuant to Government Code 53901. A copy of the Adopted Operating Budget shall also be placed on file and made available for public inspection in the Office of the Commission Secretary. [Continued on page 2.]
06/27/2023 C12 Page 10 of 322EXHIBIT 3

RESOLUTION NO. 2023-

THE COMMUNITY DEVELOPMENT COMMISSION
PAGE 2
00062529 2

3. Adoption. PASSED AND ADOPTED at a meeting of the Commission held on June 27, 2023, by the following vote:

AYES:

NOES:

ABSTAIN:

APPROVED AS TO FORM:

WALTER CHUNG, COMMISSION COUNSEL
By:

APPROVED
Walter C. Chung
20230619095941
JOHN B. FRANKLIN, CHAIRPERSON
ATTEST:

KATHY VALDEZ, COMMISSION SECRETARY
By:
06/27/2023 C12 Page 11 of 322

RESOLUTION NO. 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, APPROVING A LETTER OF AGREEMENT BETWEEN THE CITY OF VISTA AND THE VISTA CITY EMPLOYEES’ ASSOCIATION

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. Authorized representatives of the City of Vista have met and conferred with representatives of the Vista City Employees Association (VCEA), a recognized employee organization representing certain employees of the City of Vista. The City Council approved a Memorandum of Understanding with VCEA by adoption of Resolution 2020-136 on August 24, 2021.

B. As a result of the meet and confer process a Letter of Agreement has been reached with the representatives of VCEA for implementing a 5.5% salary increase to the existing Memorandum of Understanding.

C. The City Council desires to approve a Letter of Agreement with VCEA.

2. Action.

A. The Letter of Agreement by and between the City of Vista representatives and the representatives of the Vista City Employees Association, a copy which is on file and available for inspection in the Office of the City Clerk and incorporated herein by reference, is approved.

B. The City Manager is directed and authorized to take all necessary and appropriate action with respect to implementation of the terms and conditions of the Letter of Agreement.

C. The provisions of any resolutions in conflict herewith are repealed and shall be of no further force or effect after June 27, 2023.
[Continued on page 2.]
06/27/2023 C12 Page 12 of 322EXHIBIT 4

RESOLUTION NO. 2023-

CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
00091311 2

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on June 27, 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:

APPROVED
Walter C. Chung
20230619100051
06/27/2023 C12 Page 13 of 322

06/27/2023 C12 Page 14 of 322

00100398 2
RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, APPROVING A LETTER OF AGREEMENT BETWEEN THE CITY OF VISTA AND THE VISTA FIREFIGHTERS’ ASSOCIATION 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. Authorized representatives of the City of Vista have met and conferred with representatives of the Vista Firefighters Association (VFFA), a recognized employee organization representing certain employees of the City of Vista. The City Council approved a Memorandum of Understanding with VFFA by adoption of Resolution 2021-131 on August 10, 2021.

B. As a result of the meet and confer process an agreement has been reached with the representatives of VFFA for implementing a 6.5% salary increase to the exiting Memorandum of Understanding.

C. The City Council desires to approve a side Letter of Agreement to with VFFA.

2. Action.

A. The Letter of Agreement by and between the City of Vista representatives and the representatives of the Vista Firefighters Association, a copy which is on file and available for inspection in the Office of the City Clerk and incorporated herein by reference, is approved.

B. The City Manager is directed and authorized to take all necessary and appropriate action with respect to implementation of the terms and conditions of the side Letter of Agreement.

C. The provisions of any resolutions in conflict herewith are repealed and shall be of no further force or effect after June 27, 2023.
[Continued on page 2.]
06/27/2023 C12 Page 15 of 322EXHIBIT 5

RESOLUTION NO. 2023-

CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
00100398 2

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on June 27, 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:

APPROVED
Walter C. Chung
20230619100236
06/27/2023 C12 Page 16 of 322

06/27/2023 C12 Page 17 of 322

RESOLUTION NO. 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, APPROVING A LETTER OF AGREEMENT BETWEEN

THE CITY OF VISTA AND THE VISTA CITY MAINTENANCE ASSOCIATION

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. Authorized representatives of the City of Vista have met and conferred with representatives of the Vista City Maintenance Association (VCMA), a recognized employee organization representing certain employees of the City of Vista. The City Council approved a Memorandum of Understanding with VCMA by adoption of Resolution 2021-132 on August 10, 2021.

B. As a result of the meet and confer process a side letter of agreement has been reached with the representatives of VCMA for implementing a 5.5% salary increase to the existing Memorandum of Understanding.

C. The City Council desires to approve a side letter of agreement with VCMA.

2. Action.

B. The City Manager is directed and authorized to take all necessary and appropriate action with respect to implementation of the terms and conditions of the side Letter of Agreement.

C. The provisions of any resolutions in conflict herewith are repealed and shall be of no further force or effect after August 23, 2022.
[Continued on page 2.]
06/27/2023 C12 Page 18 of 322EXHIBIT 6

RESOLUTION NO. 2023-

CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
00100400 2

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on June 27, 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:

APPROVED
Walter C. Chung
20230619100359
06/27/2023 C12 Page 19 of 322

06/27/2023 C12 Page 20 of 322

RESOLUTION NO. 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, AMENDING THE MANAGEMENT AND CONFIDENTIAL

EMPLOYEE COMPENSATION PLAN 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 Management and Confidential Employee Compensation Plan by adoption of Resolution 2022-110 on June 28, 2022.

B. The City Council desires to amend the Management and Confidential Employee Compensation Plan to reflect a 5.5% across-the-board salary increase for all classifications included in the Plan.

2. Action.

A. The Management and Confidential Employee Compensation Plan, a copy which is on file and available for inspection in the Office of the City Clerk and incorporated herein by reference, is hereby amended and approved.

B. The City Manager is directed and authorized to take all necessary and appropriate action with respect to implementation of the amended Management and Confidential Employee Compensation Plan.

C. The provisions of any resolutions in conflict herewith are repealed and shall be of no further force or effect after June 27, 2023.

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on June 27, 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:

APPROVED
Walter C. Chung
20230619100449
06/27/2023 C12 Page 21 of 322EXHIBIT 7

Vista Management & Confidential Employee
Compensation Plan
Table of Contents
Article # Page

1.0 Purpose 1

2.0 Acknowledgements 1

3.0 Management Employees 1

4.0 Confidential Employees 2

5.0 Salaries 4

6.0 Benefits 5

7.0 Acting Pay 14

8.0 Paramedic License Pay 14

9.0 Uniforms 14

10.0 Discrimination / Harassment Prevention Policy 15

11.0 Exempt Management Special Merit Increase 15

12.0 Temporary Appointments 15

13.0 Flexible Staffing of Certain Entry-Level Confidential Positions 15

14.0 Health Reimbursement Arrangement 16

Management and Confidential
Employee Compensation Plan
EFFECTIVE: 06/27/2023
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2 Effective 06/27/2023

CITY OF VISTA

MANAGEMENT AND CONFIDENTIAL

EMPLOYEE COMPENSATION PLAN

1.0 PURPOSE: To maintain a distinct and separate procedure for establishing the compensation of Management and Confidential employees. The employees in these groups, as designated below, shall be compensated as set forth in this plan. The City Manager shall meet periodically with each group to discuss this plan. Employees in these groups may not be represented by any employee association which also represents employees who are not in these groups.

2.0 ACKNOWLEDGEMENTS: The City of Vista recognizes the special responsibilities and demands placed upon its Management and Confidential employees. The City also notes the necessity to compensate these employees in order to maintain a high caliber of top leadership and administrative support. At the same time, the City expects certain levels of performance in return for compensation.

The City Manager may at his/her discretion grant increased benefits in certain cases to recruit/retain employees (e.g., starting new employee with a bank of vacation; or trade off for waiving insurance) and shall be authorized to provide a severance package for at- will employees whose positions have been identified for elimination in a general layoff.

3.0 MANAGEMENT EMPLOYEES:

3.1 Appointed: Employees in this group are exempt from the competitive service.

Their appointments are at-will and incumbents serve at the pleasure of the City Council. In the event that provisions of an Employment Agreement are in conflict with any provisions contained herein, the Employment Agreement provisions shall prevail.

City Manager
City Attorney

3.2 Department Directors: Employees in this group are exempt from the competitive service. Their appointments are at-will and incumbents serve at the pleasure of the City Manager.

Assistant City Manager
City Clerk
Community Development and Engineering Director
Economic Development Director
Finance Director/Treasurer
Human Resources Director
Public Works Director
Recreation and Community Services Director
Fire Chief
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3 3.3 Exempt Management: Employees in this group are exempt from the competitive service. Their appointments are at-will and incumbents serve at the pleasure of the Appointing Authority.

Assistant City Attorney
Assistant City Clerk
Assistant to the City Manager
Building Official
Capital Projects Manager
City Engineer
City Planner
Code Enforcement Manager
Communications Officer
Community Services Program Manager
Construction Manager
Deputy City Attorney
Deputy Fire Chief
Emergency Services Officer
Finance Manager
Fire Battalion Chief
Fire Marshall
Geographic Information System Coordinator
Housing Program Manager
Human Resources Analyst
Information Technology Analyst
Information Technology Manager
Management Analyst
Principal Engineer
Principal Human Resources Analyst
Principal Planner
Public Works Operations Manager
Public Works Supervisor
Recreation Manager
Risk and Safety Analyst
Senior Accountant
Senior Engineer
Senior Information Technology Analyst
Senior Management Analyst
Sewer Engineering Division Manager
Stormwater Program Manager
Waterpark Manager

4.0 CONFIDENTIAL EMPLOYEES: Employees in this group are designated as such by virtue of the fact that they are privy to information used in the conduct of employer/employee relations. Confidential positions are designated in the City-Wide Classification and Compensation Index. Confidential Employees are exempt from the competitive service and serve at the pleasure of the Appointing Authority. 06/27/2023 C12 Page 24 of 322

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4 5.0 SALARIES:

5.1 In each of the fiscal years 2021/2022, 2022/2023, and 2024/2025 all Management and Confidential employees will receive a 2.5% across-the-board base salary increase. In the fiscal year 2023/2024 all Management and Confidential employees will receive a 5.5% across-the-board base salary increase. The effective date of the increase will be the first pay date in July wherein the majority of the days in the pay period fall in July rather than in June.

On August 26, 2022, all Management and Confidential employees will receive an additional 3.0% across-the-board base salary increase.

5.1.1 COVID-19 Premium Pay: All employees under this Plan shall receive a one- time 8% of base salary, non-PERSable lump sum stipend. This stipend shall be paid out no later than November 30, 2021.

5.2 Appointed Employees: The salaries for Appointed Employees shall be set by the City Council.

5.3 Department Directors: The City Manager shall periodically review the pay ranges for Department Directors and recommend changes when deemed necessary to the City Council. Such ranges shall consist of a maximum and minimum salary. An adjustment to a salary range shall not prescribe a mandatory adjustment for any incumbent in a Department Director position.

The City Manager shall evaluate each Department Director in writing annually on the anniversary date of the Department Director's appointment to this group. The City Manager shall set the actual salary of each Department Director. The effective date of such salary adjustments shall be established by the City Manager.

5.4 Exempt Management: The City Manager shall periodically review the pay ranges for Exempt Management Employees and recommend changes when deemed necessary to the City Council. Such ranges shall consist of a maximum and minimum salary. An adjustment to a salary range shall not prescribe a mandatory adjustment for any incumbent in an Exempt Management position.

Annually, on the employee's anniversary date, appointing authorities shall evaluate each subordinate Exempt Management employee in writing. Based on those evaluations, the Appointing Authority shall recommend placement of the Exempt Management employee's salary. The number of hours worked in a given year and leaves of absence without pay will not affect an Exempt Management employee’s anniversary date. Exempt Management employees who are appointed to the bottom of the salary range allocated for that classification will be reviewed at the end of six months for merit increase consideration.

5.5 Confidential Employees: The City Manager shall periodically review the pay ranges for Confidential Employees and recommend changes when deemed necessary to the City Council. Such ranges shall consist of a maximum and minimum salary with step increases in between. Each step will progress to the 06/27/2023 C12 Page 25 of 322

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5 maximum in increments of approximately 5%. Advancement through the salary range shall be as set forth in the Personnel Rules. Confidential employees shall be evaluated by their supervisors in the same manner as General employees.

Forms for evaluating the performance of Confidential employees shall be the same as those used to evaluate General employees.

6.0 BENEFITS:

6.1 Health Plan: The City shall contribute the percentages below of the group insurance premium for individual employee coverage and for individual employee plus dependent(s) coverage for full-time and part-time employees who are regularly scheduled to work a minimum of thirty (30) hours per week excluding temporary employees, unless authorized by the City Manager.

Benefit plan years 2019, 2020, and 2021:
•For employees and dependents enrolled in the Kaiser plan, the City shall contribute 90% of the health insurance premium and employees shall contribute the remaining 10% of the premium.
•For employees and dependents enrolled in the narrow HMO plan, the City shall contribute enough of the health insurance premium so that employees pay the same cost share amount as the Kaiser plan. •For employees and dependents enrolled in the full HMO plan, the City shall contribute 80% of the health insurance premium and employees shall contribute the remaining 20% of the premium.
•For employees and dependents enrolled in the PPO plan, the City shall contribute 76% of the health insurance premium and employees shall contribute the remaining 24% of the premium.
•For employees and dependents enrolled in the City’s dental insurance plan, the City shall contribute 80% of the insurance premium and employees shall contribute the remaining 20% of the premium.

Effective benefit year 2022, employees shall begin contributing 50% of the increase to each program.

6.1.1 Part-time Employees: Those permanent part-time employees who are scheduled to work less than thirty (30) hours per week shall not be eligible for group insurance unless authorized by the City Manager. In such cases, the City's contribution shall be prorated based on the employee’s regularly scheduled hours per week.

6.1.2. Fire Battalion Chief (40 hours per week): These employees shall receive benefits at the same rate as other non-shift, exempt management employees. A temporary assignment to cover a shift shall not change the benefit accrual rate. When such an assignment results in straight time overtime in accordance with provision 6.18 - Overtime, the salary shall be 06/27/2023 C12 Page 26 of 322

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6 converted to a shift rate for the hours of the overtime assignment, however, no benefits shall be affected.

6.2 Public Employees' Retirement System: The City will pay up to eight percent (8%) of miscellaneous employees' contribution toward P.E.R.S. retirement and up to nine percent (9%) for safety employees. Effective July* 2003 and July of each subsequent year through 2006, the City’s and the employee’s contribution to retirement for PERS miscellaneous members shall change according to the following schedule:

City payment of employee Employee payment of employee
contribution contribution
2003 5% 2%
2004 4% 4%
2005 2% 6%
2006 0 8%
*Effective the first pay date in July that the majority of days in the pay period fall in July rather than June.

Effective November 29, 2013, Safety Management employees will pay the entire portion of the employee’s contribution to retirement for PERS.

Effective July 1, 2000, the City will report the value of the Employer Paid Member Contribution as additional compensation for Vista Fire Management personnel.

Effective June 25, 2004, the City amended its contract with PERS to provide the 3% @ 60 formula for Local Miscellaneous Members.

For employees hired on or after January 1, 2013, who are considered “new members” within the meaning of the Public Employees’ Pension Reform Act of 2013, the retirement formula (2 @ 62), the determination of final compensation and pensionable compensation, and other pension related conditions covered by PEPRA shall be governed by the provisions of PEPRA.

6.2.1 1959 Survivor Benefit For Safety Members
Safety members shall receive the CalPERS Fourth Level 1959 Survivor Benefit for Safety Members. The Fourth Level 1959 Survivor Benefit will take effect upon CalPERS’ adoption of the contract amendment.

6.3 Tuition Reimbursement: The City will reimburse employees for expenses of job- related course-work if approved in advance by the City Manager and if the course work is completed with a grade of "C" or better, or other passing score.

The maximum limit per employee will be $2,000 each fiscal year. Professional development training taken on an employees’ own time that may not provide a grade at the completion of the course, which has been approved by the Personnel Officer before undertaking same, shall also be considered eligible for reimbursement. The procedure for approval is designated in the Administrative 06/27/2023 C12 Page 27 of 322

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7 Policy manual.

6.4 Holiday Leave: Employees working the 9/80 flex schedule are entitled to eleven (11)days of holiday leave per fiscal year. Employees working the traditional eight (8) hour per day schedule are entitled to twelve (12) days of holiday leave per fiscal year. Holiday leave can be taken in hourly increments.

For accounting purposes, each employee on a flex schedule shall begin with a bank of ninety-nine (99) hours of holiday leave at the beginning of the fiscal year.

Employees are required to use holiday leave each time a City authorized holiday falls on a day when the employee would normally be scheduled to work. When a City authorized holiday falls on a day when City facilities are normally closed, an additional day will not be designated as a holiday. When this occurs, no holiday hours will be deducted from employees’ holiday banks and employees will be able to use them as holiday leave at another time. Such time must be scheduled in advance and approved by the Department Director with consideration given to sufficient staff being available to continue the efficient operation of the department. Holidays occurring during Leave Without Pay are not earned.

Any holiday leave not used by June 30 of the fiscal year shall be forfeited.

6.4.1 Employees beginning employment during the fiscal year will start with a pro-rated holiday leave bank. Hours will be credited as follows:
a.Nine (9) hours for each City authorized holiday (per Article 6.4.3) that has not yet occurred.
b.Nine (9) hours of floating holiday time if the employee start date is prior to March 1; Four and one half (4.5) hours of floating holiday time if the employee start date is between March 1 and April 30; and no floating holiday leave time if the employee start date is between May 1 and June 30.

6.4.2 Employees terminating employment with the City during the fiscal year will receive payment for unused holiday leave as follows:
a.Nine (9) hours for each City authorized holiday (per Article 6.4.3) that has occurred during that fiscal year.
b.Nine (9) hours of personal floating holiday leave. These nine (9) hours are not associated with any particular holiday.

Necessary adjustments to the holiday leave bank upon termination will be deducted from the final pay check.

6.4.3 Authorized Holidays: The City of Vista will authorize the following holidays:
a.January 1, known as "New Year's Day";
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8 b.The third Monday in January, known as “Martin Luther King Day”; c.The third Monday in February, known as "Presidents' Day"; d.The last Monday in May, known as "Memorial Day";
e.July 4, known as "Independence Day";
f.The first Monday in September, known as "Labor Day";
g.November 11, known as "Veteran's Day";
h.The fourth Thursday in November, known as "Thanksgiving Day"; i.The fourth Friday in November, known as "the day after Thanksgiving";
j.December 25, known as "Christmas Day";
k.Any day declared to be a holiday by proclamation of the Mayor, provided, however, that the Mayor shall not declare a holiday except to conform to a holiday declared by the President of the United States or the Governor of California.

6.4.4 Holiday Closure: The Civic Center and certain offsite facilities will be closed from Monday, December 27, 2021 through Friday, December 31, 2021. It will reopen to the public on Monday, January 3, 2022. For Fiscal Year 2021/22 only, the City will increase the personal leave charged to sick leave by 18 hours for the purpose of providing additional leave options to cover certain days during that week.

The Civic Center and certain offsite facilities will be closed from Monday, December 26, 2022 through Friday, December 30, 2022. It will reopen to the public on Monday, January 2, 2023. For Fiscal Year 2022/23 only, the City will increase the personal leave charged to sick leave by 18 hours for the purpose of providing additional leave options to cover certain days during that week.

6.4.5 Fire Battalion Chief (24-hour shift): Employees shall be compensated for eleven (11) holidays at the rate of twelve hours per holiday. This includes nine "authorized" holidays and one "floating" holiday.

A.Employees shall be compensated for holidays on an annual basis, by separate check, paid on the first payday in December. The holiday year shall be December 1 through November 30. Compensation shall be made based on the employee's rate of compensation at the time of each designated holiday.

B.Effective December 1, 2021, the City shall provide holiday in-lieu pay in the pay period in which the holiday falls, and Section A shall no longer be effective.

C.Employees beginning employment during the calendar year will have holiday hours credited as follows:

1.Twelve (12) hours for each City authorized holiday that has not yet occurred.

2.Twelve (12) hours of floating holiday time if the employee start 06/27/2023 C12 Page 29 of 322

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9 date is prior to September 30; and no time if the start date is between October 1 and November 30.

D.Employees terminating employment with the City will receive holiday leave as follows:

1.Twelve (12) hours for each City authorized holiday that has occurred during the fiscal year.

2.Twelve (12) hours of floating holiday leave.

6.5 Attendance and Leave Time: The following provisions apply to Management and Confidential Employees:

6.5.1. Management (Excluding 24-hour shift Battalion Chief) and Confidential:

Personnel Rule 9.2 Sick Leave, 9.2.3 Illness While on Vacation, 9.2.4 Holidays During Sick Leave and 9.3 Bereavement Leave.

6.5.2. Battalion Chiefs (24-hour shift)
A.Sick Leave:

1.There shall be no limit on accumulated sick leave. Sick leave shall be accumulated by full-time employees at the rate of (1) hour for every 21.66 hours worked. No hours of sick leave will be accrued when Battalion Chiefs work overtime.

2.Under no circumstances may PERS Safety retirement
employees utilize or be paid for sick leave while on leave for Workers' Compensation or on receipt of an Industrial Disability Retirement.

B.Bereavement Leave

1.Upon approval of the appointing authority, employees may be granted up to 2 shifts, in the event of the death of the father, mother, grandparents, stepfather, stepmother, brother, sister, husband, wife, registered domestic partner, child, grandchild, or stepchild of the employee or his/her spouse/registered domestic partner.

If travel over three hundred (300) miles from Fire Headquarters is required, up to a maximum of seventy-two (72) hours of
bereavement leave may be granted with pay (24 hours to be charged against earned sick leave).

C.Catastrophic Leave

1.The City shall provide a Catastrophic Leave program, amended 06/27/2023 C12 Page 30 of 322

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10 July 1, 2007. This program shall allow Management and Confidential employees to voluntarily donate a portion of their accumulated sick leave hours for use by another employee of the City who has suffered a catastrophic illness or injury or whose immediate family member’s (i.e., spouse, child, sibling, parent, registered domestic partner or grandparent) catastrophic illness or injury requires the presence of the employee. The hours donated shall be at the donor’s hourly rate. Employees may choose to use their own sick leave allowances for catastrophic leave for an immediate family member before requesting leave from other employees. The implementation shall be at the discretion of the City Manager within the limits delineated in the City Council Administrative Policy 100-09.

D.Sick Leave Payout to Beneficiary in event of death while employed

1.The City shall pay out the accumulated sick leave of an employee to the employee’s designated beneficiary in the event of the employee’s death while employed with the City. The sick leave will be paid at the employee’s normal hourly rate at the time of death.

6.6 Payment for Unused Sick Leave on Retirement: An employee who terminates employment by service retirement with ten (10) or more continuous years of service to the City shall have the following options for converting earned but unused sick leave:

Convert up to twenty-five (25%) percent of the total number of accumulated, unused sick leave hours multiplied by his/her base salary at retirement; In the event an employee has a combination of sick leave accrued by working both shift work and a 40 hour/week, the sick leave shall first be converted to either all accrued shift sick leave or all accrued 40 hour/week sick leave. Shift sick leave is converted to 40 hour/week sick leave by dividing the total accrual by a conversion factor of 1.4 (2240 shift sick leave hours / 1.4 = 1600 40 hour/week sick leave hours).

No payment for unused sick leave will be made until the City has received written confirmation of the employee's retirement from PERS.

The provisions of this section also apply to employees who retire by ordinary disability retirement, provided they meet all the requirements of a service retirement, including ten years of continuous full-time City service.

An employee who retires by service retirement and later changes to industrial disability retirement is not eligible for this payment. In the event such payment has been made to the employee, it shall be returned to the City.

Sick Leave Conversion at Retirement: If a retiree (non-industrial disability) satisfies the eligibility provisions of 6.6 (above) and Personnel Rule 9.8.5, the 06/27/2023 C12 Page 31 of 322

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11 employee may utilize all or any sick leave amount remaining after the application of 6.6 to offset group insurance premium costs and any increases thereto as a retiree participant on the City's group insurance policy, as defined by the policy document and Personnel Rule 9.8.5. For purposes of this section, the remaining sick leave hours after application of 6.6 shall be converted to dollars at the employee's base hourly rate of pay at retirement and shall be retained by the City for premium payment to the City's group insurance carrier for the retiree and dependent premium until eligibility ceases or such funds have been exhausted.

The provisions of this section do not entitle the retiree to any cash payment of sick leave hours other than that provided in 6.6.

Conversion under this article will reduce the amount of sick leave that can be applied toward PERS Service Credit for Unused Sick Leave.

6.7 Sick Leave Conversion: Any employee in this group (excluding 24-hour shift Battalion Chiefs) shall have the option of converting the unused sick leave accrual for the fiscal year at the rate of three hours of sick leave to two hours of vacation, provided that the employee retains a minimum of eighty (80) hours sick leave accrued at the end of the fiscal year and after use of this conversion option.

Each employee interested in this conversion of sick leave shall notify the City in writing of his/her intent to convert sick leave by the end of the last pay period in June. Accrual and use of vacation hours provided under this policy shall be governed by applicable City rules. This conversion is only available to employees on the payroll effective July 1 of the new fiscal year.

6.8 Dependent Leave and Personal Leave: Employees may use up to 18 hours (2 shifts for 24-hour shift Battalion Chief) of their accrued sick leave on a fiscal year basis for personal leave time and 40 hours (3 shifts for 24-hour shift Battalion Chief) for dependent leave, or the amount defined by state law.

Currently dependent care leave shall be granted in accordance with state law, which provides that an employee is entitled to use ½ of his/her annual accrued sick leave to care for a family member (i.e., parent, child, or spouse/registered domestic partner.)

6.9 Management Incentive Pay: As funding is available, each Department Director shall be eligible for a $900 payment per fiscal year (amounts are prorated monthly for less than a full year). This compensation is granted to Department Directors as incentive pay due to the unique nature of their jobs involving complete responsibility for the operations of a major function of the City’s organization. This is not overtime pay and is not tied to specific hours worked.

This payment may be taken in a lump sum payment or applied to the cost of group insurance or other benefit costs at the employee’s discretion. This payment is reported to the Public Employees Retirement System as reportable compensation. As of July 1, 2009, this provision will be eliminated for Fiscal Year 2009-2010, and future years.

6.10 Flexible Spending Accounts: Effective January 1, 1991, the City will provide a Flexible Spending Account (FSA) in which employees may use pre-tax dollars to pay for child care, group insurance premiums, or other related expenses. 06/27/2023 C12 Page 32 of 322

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12 Program administrative costs will be paid by the City.

6.11 Long-Term Disability Plan: The City shall pay premiums of the Long-Term Disability Plan contracted for by the City.

6.12 Short-Term Disability Plan: Management Employees shall be eligible for the City's Short-Term Disability Plan and premiums shall be paid by the City.

6.13 State Disability Insurance (SDI): Confidential Employees shall be eligible for the City's SDI plan and premiums shall be paid by the City.

6.14 Optical Plan: The City shall pay premiums for the optical plan contracted for by the City on behalf of employees and their dependents.

6.15 Life Insurance: The City shall provide group life insurance for each employee in an amount equivalent to one times annual salary, not to exceed $50,000.

Supplemental life insurance is available at employee's expense.

6.15.1 In the event of an active employee’s death, the City shall pay a “Survivor’s Benefit” in the lump sum amount of $25,000 to the employee’s designated beneficiary. The maximum payment by the City shall be $25,000 regardless of the number of beneficiaries.

6.16 Vacation: Vacation may be taken as it accrues and may accumulate to no more than 360 (504 for 24-hour shift Battalion Chiefs). When an employee terminates employment with the City, he/she shall be paid at his/her base hourly rate for any hours remaining on record for unused, accrued vacation to the maximum accrual allowed.

If the City Manager determines that a Management Employee has been unable to take vacation due to the demands of City business, the City Manager may, on written request of the employee, once annually authorize cash payment for up to 64 hours (89.6 hours for 24-hour shift Battalion Chiefs; 80 hours for Department Directors and Appointed Employees) of vacation. To qualify for this benefit, the employee must use an equivalent number of vacation hours to the number of sell-back hours within ninety (90) days of such payment, unless otherwise authorized by the City Manager. If, after the provisions of the above paragraph have been utilized during a fiscal year, a Management Employee's written request to take vacation is refused on the grounds that the City's needs preclude the employee taking time off, and such refusal results in the employee exceeding the accrual limit, the City Manager may approve cash compensation at straight time for the hours accrued in excess of the time limit during the period of time in which the requested leave was denied.

6.16.1 Accruals:

A.Appointed Employees and Department Directors:
141 hours during first through fifth years
165 hours during the sixth year through the twentieth year 06/27/2023 C12 Page 33 of 322

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13 178 hours during the twenty-first year and thereafter B.Exempt Management (Excluding 24-hour shift Battalion Chiefs) and Confidential:
125 hours during first through fifth years
149 hours during sixth through ninth years
165 hours during the tenth year through the twentieth year 178 hours during the twenty-first year and thereafter
C.24-hour shift Battalion Chiefs
6 shifts plus five hours during first through fifth years 8 shifts plus five hours during sixth through tenth years 9 shifts plus five hours during eleventh through fifteenth years 10 shifts plus five hours during sixteenth through the twentieth year 10 shifts plus nine hours during the twenty-first year and thereafter

6.17 Administrative Leave: Appointed Employees and Department Directors shall be credited with seventy-six (76) hours of administrative leave accrued on a fiscal year basis on the first full payroll period of July. Management Employees shall be credited with sixty (60) hours (24-hour shift Battalion Chiefs shall be credited with eighty-four (84) hours). Such leave must be used during the fiscal year or it is forfeited. Should the employee terminate employment with the City for any reason during the fiscal year, any amount of administrative leave taken by the employee over that amount which would have been accrued by the employee by pay period at the date of termination, shall be deducted from the employee's final paycheck. Should the terminating employee have a balance of administrative leave at the time of termination, the employee shall be compensated for that portion of the time, which would have been accrued by the employee by pay period at the date of termination.

6.18 Overtime: Confidential employees shall be compensated for overtime in the same manner as General employees. All paid leave time shall count as hours worked computing overtime. Compensatory time for Confidential employees may be accrued to a maximum of fifty-eight (58) hours.

Battalion Chiefs shall be compensated at straight time for all hours beyond their normally-scheduled work assignment only when covering a shift for a period of six (6) continuous hours or more, with the following exception:

A.Overtime for 56-hour Battalion Chiefs shall be paid at time and a half for all hours worked beyond scheduled duty when responding to incidents for which the City is normally reimbursed (i.e., Mutual Aid Strike Teams). Overtime for coverage as the duty chief in Vista will be paid as overtime at a time and a half rate for those incidents when the city is reimbursed at a time and a half rate (i.e., Mutual Aid Strike Teams).
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14 B.Deputy Chiefs assigned to mutual aid incidents shall receive straight time overtime at the 40 hour rate.

6.19 Severance Pay: If an employee is requested to resign or terminated from employment, he/she shall receive severance pay based on years of service according to the following formula, provided that the termination of employment was not the result of a general lay-off:

Zero through ten years service 160 hours (224 hours for shift Battalion Chiefs) More than ten years service 320 hours (448 hours for shift Battalion Chiefs) The City Manager and City Attorney are exempted from the provisions of this section.

6.20 Bilingual Pay: This provision is not applicable to Appointed Employees or Department Directors. The City agrees to provide additional compensation in the amount of $960 per calendar year for the use of bilingual skills as determined by the Human Resources Director. Effective July 1, 2021, payment for this service will be on a bi-weekly basis in the amount of $36.92 and will commence upon qualification. Employees who were on the bilingual list prior to ratification, will receive lump sum payment of 2021 bilingual pay in the first paycheck that relflects the first full pay period after ratification.

Bilingual pay does not accrue during any leave of more than four consecutive weeks. To qualify for and receive bilingual pay, employees must pass a proficiency test as determined appropriate by the City.

The Confidential employee (designated by and certified as bilingual by the Human Resources Director), who regularly serves as the City's switchboard operator, shall receive bilingual pay in the amount of $75 per pay period (full pay periods only).

7.0 ACTING PAY: Any Management or Confidential employee assigned to act in a higher classification, and serving continuously in said higher classification for at least three (3) weeks, shall receive the pay established for said higher classification for all such time worked. At a minimum, the rate of pay shall be at the lowest salary established for said higher classification that results in additional compensation for the acting employee.

Acting pay for Management and Confidential employees requires the approval of the City Manager or his/her designee.

8.0 PARAMEDIC LICENSE PAY
All safety management personnel who are licensed paramedics in San Diego County shall receive a $400 “Paramedic License Payment” (PLP). To be eligible to receive the PLP, a licensed paramedic employee must have worked for the City of Vista and hold a current license for twelve consecutive calendar months prior to the July in which the PLP is paid.

9.0 UNIFORMS
The City provides and maintains uniforms for all management Fire Department 06/27/2023 C12 Page 35 of 322

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15 personnel. For those employees who are not “new members” under the Public Employees’ Pension Reform Act of 2013 (PEPRA), the City will report on a biweekly basis to CalPERS the monetary value for providing and maintaining the employee’s required uniforms. The City will report the uniform value on a biweekly basis to CalPERS to coincide with payroll reporting. The uniform allowance reported to CalPERS is derived from the City’s operating budget and is $23.85 biweekly ($620 per year) per employee. This amount is special compensation pursuant to Title 2 CCR Section 571(a)(5), “Uniform Allowance”.

Effective July 1, 2021, the uniform allowance reported to CalPERS is derived from the City’s operating budget and is $28.85 per biweekly ($750 per fiscal year) per employee.

For those employees who are not “new members” under PEPRA, the City will report this allowance as special compensation, pursuant to Title 2 CCR Section 571(a)(5), “Uniform Allowance”.

10.0 DISCRIMINATION/HARASSMENT PREVENTION POLICY: All Management and Confidential Employees are subject to the provisions of the Personnel Rules concerning the Discrimination/Harassment Prevention Policy.

11.0 EXEMPT MANAGEMENT SPECIAL MERIT INCREASES: An Appointing Authority may adjust the salary placement of an employee within the salary range of an “Exempt Management” position at any time with the approval of the City Manager. A special merit salary adjustment that occurs outside of the employee’s anniversary date shall change an employee’s salary anniversary date, and the employee will be evaluated annually on his/her new anniversary date and may receive a salary adjustment as recommended by the appointing authority and approved by the City Manager.

Management Employees who are at the top step in their range may be eligible for performance pay above the top of the range, subject to approval by the City Manager. In such cases, the recommending Department Director shall state the term of the special merit increase for final approval by the City Manager. The duration of the special merit pay shall be for no longer than six months unless extended by the City Manager.

12.0 TEMPORARY APPOINTMENTS: Temporary appointments as addressed in Personnel Rule 4.1.4 may be made to Management and Confidential positions.

13.0 FLEXIBLE STAFFING OF CERTAIN ENTRY- LEVEL CONFIDENTIAL POSITIONS:

12.1 Flexible Staffing means the reclassification of employees in certain entry-level Confidential positions to a higher level after a specified period of time.

12.2 The Confidential Office Specialist I/II and Human Resources Technician I/II positions shall be flexibly staffed, pursuant to the provisions of this Article.

12.3 Flexible staffing is a method that allows a non-competitive promotion from one classification level to another upon the recommendation of the Department Director and approval of the Human Resources Director. It is used for positions within designated classifications where progressively responsible duties are assigned as an employee becomes more proficient and experienced. Normally, positions are filled at the lower level, unless the needs of the department require that the position be filled at the higher level. When an employee is hired at the 06/27/2023 C12 Page 36 of 322

Effective 06/27/2023

16 lower level, the person may be advanced to the higher level after the responsibilities, difficulty and complexity of assigned duties increase with additional experience and knowledge.

A person in a lower level position shall be considered for advancement to the higher level flexibly staffed position after serving for twenty four (24) months in the lower level position. Advancement is not automatic and shall be at the discretion of the Department Director subject to a position classification audit, to be completed prior to the twenty four (24) months, by the Human Resources Office. This does not preclude the City from identifying certain positions in the lower level class that contain primarily routine and repetitive tasks and maintaining those positions at the lower level. The salary of an employee who is advanced to a higher classification by flexible staffing shall be governed by the Personnel Rules pertaining to Compensation on Promotion.

14.0 HEALTH REIMBURSEMENT ARRANGEMENT:

14.1 Effective during the 2007/08 fiscal year, the City intends to provide a Health Reimbursement Arrangement (HRA) program that will enable employees within defined groups to contribute accumulated sick leave, holiday leave, compensatory time, and vacation hours towards an HRA in amounts as set forth below, subject to the rules and regulations of the Internal Revenue Service (IRS).

14.2 The contribution of leave time to the HRA as noted above shall be limited to a maximum of 50 hours at full hourly value to be placed in the HRA during the 2007/2008 fiscal year. In order to contribute leave hours, the employee’s remaining sick leave balance must have a minimum of 80 hours after the conversion. During the 2008/2009 fiscal year, the maximum contribution of leave hours will increase from 50 to 60 hours.

14.3 Upon retirement or separation from employment, it is the City’s intent, subject to IRS rules and regulations, to allow employees to contribute amounts to their HRA that they would otherwise receive as payouts. Employees must meet established eligibility requirements for those payouts. Note: “payouts” does not include the conversion of accumulated sick leave to be left on deposit with the City for the payment of premiums for the City’s retiree group insurance.

14.4 HRA program contributions for Fiscal Year 2010-2011 are suspended. HRA program contributions for Fiscal Year 2011-2012 are suspended. HRA program contributions for Fiscal Year 2012-2013 are suspended. HRA program contributions for Fiscal Year 2013-2014 and future years are suspended. 06/27/2023 C12 Page 37 of 322

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. 2023-88 on May 23, 2023.

B. The City Council further desires to amend the City-Wide Classification and Compensation Index to reflect the following changes:
Add one Fire Division Chief position.
Add one Fire Captain position.
Add one Fire Marshall position.
Add twelve Emergency Medical Technicians (EMT) positions. Add one Human Resources Coordinator position.
Add one Junior Plan Check Engineer position.
Add one Information Technology Director position.
A 5.5% salary increase to all classifications in the Elected, Appointed, Management, Confidential, Vista City Employees Association and Vista City Maintenance Association groups.
A 6.5% salary increase to all classifications represented by the Vista Firefighters Association.

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 June 30, 2023.

B. All resolutions in conflict herewith are repealed and shall be of no further force or effect after June 29, 2023.
06/27/2023 C12 Page 38 of 322EXHIBIT 8

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 June 27, 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 June 30, 2023.

APPROVED
Walter C. Chung
20230619100607
06/27/2023 C12 Page 39 of 322

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE: June 30, 2023
Resolution No.Page 1 of 3

AUTHORIZED
DEPARTMENT GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES CITY COUNCIL Elct Mayor 1 -$ 3,236$
Elct Councilmember 4 -$ 3,118$
Con Secretary to the City Council C24 1 5,664$ -6,872$ SUBTOTAL 6
CITY MANAGER ----- City Manager MCP 1 -$ -24,617$ DD Assistant City Manager MCP 1 10,043$ -21,248$
Mgt Assistant to the City Manager MCP 1 9,778$ -11,885$ Mgt Communications Officer MCP 1 8,160$ -9,917$ Mgt Climate Action Plan Program Administrator MCP 1 7,876$ -9,573$ Mgt Management Analyst MCP 2 F 6,851$ -8,323$
Con Secretary to the City Manager C24 1 5,664$ -6,872$ Vma Community Improvement Maintenance Worker II V19 2 A/F 4,560$ -5,542$ Vma Community Improvement Maintenance Worker I V17 F 4,343$ -5,278$ Gen Communications Specialist G18 1 4,218$ -5,127$ Gen Office Aide G2 1 3,012$ -3,661$
Code Mgt Code Enforcement Manager MCP 1 8,173$ -9,935$ Enforcement Gen Senior Code Enforcement Officer G32 1 6,261$ -7,610$ Gen Code Enforcement Officer II G26 4 5,409$ -6,574$ Gen Code Enforcement Officer I G19 2 4,560$ -5,542$ Gen Senior Office Specialist G13 1 3,939$ -4,788$ Housing and Mgt Housing Program Manager MCP 1 8,664$ -10,532$ Homeless Services Mgt Homeless Services Program Manager MCP 1 8,664$ -10,532$ Gen Staff Assistant G21 1 4,788$ -5,819$
Gen Senior Office Specialist G13 1 3,939$ -4,788$ SUBTOTAL 25
INFORMATION Mgt Information Technology Director MCP 1 10,043$ -21,248$ TECHNOLOGY Mgt Information Technology Manager MCP 1 9,824$ -11,938$ Mgt GIS Coordinator MCP 1 7,996$ -9,718$
Mgt Senior Information Technology Analyst MCP 1 7,996$ -9,718$ Mgt Information Technology Analyst MCP 2 6,907$ -8,395$ Con Information Technology Technician C26 2 5,409$ -6,574$ SUBTOTAL 8
HUMAN DD Human Resources Director MCP 1 10,043$ -21,248$ RESOURCES Mgt Principal Human Resources Analyst MCP 1 8,821$ -10,724$ Mgt Risk & Safety Program Manager MCP 1 F 7,876$ -9,573$ Mgt Human Resources Analyst MCP 1 F 6,851$ -8,323$ Con Human Resources Coordinator C29 1 5,819$ 7,073$ Con Human Resources Technician II C23 2 F 5,027$ -6,110$ Con Senior Office Specialist C14 2 4,036$ -4,906$ Con Office Specialist II C10 1 F 3,661$ -4,450$ SUBTOTAL 10
ECONOMIC DD Economic Development Director MCP 1 10,043$ -21,248$ DEVELOPMENT Gen Economic Development Specialist G31 1 6,110$ -7,427$ SUBTOTAL 2
FINANCE DD Finance Director/Treasurer MCP 1 10,043$ -21,248$ Mgt Finance Manager MCP 1 10,350$ -12,579$
Mgt Budget Manager MCP 1 9,824$ -11,938$
Mgt Senior Management Analyst MCP 1 7,876$ -9,573$ Mgt Senior Accountant MCP 1 7,876$ -9,573$
Con Accountant C31 1 6,110$ -7,427$
Con Accounting Technician C23 1 5,027$ -6,110$
Gen Accounting Technician G22 2 4,906$ -5,963$
Gen Senior Account Clerk G18 1 4,450$ -5,409$
Gen Account Clerk G14 3 4,036$ -4,906$
SUBTOTAL 13
CITY ATTORNEY ----- City Attorney MCP 1 -$ -21,980$ Mgt Assistant City Attorney MCP 3 F 14,523$ -17,654$ Con Paralegal C29 1 5,819$ -7,073$
Con Staff Assistant C22 1 4,906$ -5,963$
Con Senior Office Specialist C14 1 4,036$ -4,906$ SUBTOTAL 7
CITY CLERK DD City Clerk MCP 1 10,043$ -21,248$
Mgt Assistant City Clerk MCP 1 6,421$ -7,803$
Gen Program Assistant G16 1 4,238$ -5,151$
Gen Office Specialist II G9 1 F 3,573$ -4,343$
SUBTOTAL 4

MONTHLY SALARY
06/27/2023 C12 Page 40 of 322

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE: June 30, 2023

Page 2 of 3 ends

AUTHORIZED
GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES
FIRE DD Fire Chief MCP 1 10,043$ -21,248$
DEPARTMENT Vco Deputy Fire Chief MCP 2 14,407$ -17,516$ Vco Fire Division Chief MCP 1 12,867$ -15,640$
Vco Fire Battalion Chief MCP 4 12,025$ -14,616$
Mgt Fire Marshall MCP 1 12,025$ -14,616$
Mgt Emergency Services Officer MCP 1 8,851$ -10,760$ Mgt Management Analyst MCP 2 6,851$ -8,323$
Fir Fire Captain S80 19 9,143$ - 11,113$
Fir Fire Engineer S70 18 7,902$ - 9,608$
Fir Firefighter/Paramedic S30 42 A 7,598$ - 9,239$ Fir Assistant Fire Marshall S85 1 9,144$ 11,115$ Fir Fire Inspector S35 4 6,426$ - 8,614$
Emergency Medical Technicians (EMT) 12 6 Partially Funded 4,126$ - 4,854$ Gen Senior Office Specialist G13 2 3,939$ -4,788$ SUBTOTAL 110
PUBLIC WORKS DD Public Works Director MCP 1 10,043$ -21,248$ Administration Mgt Public Works Operations Manager MCP 2 10,350$ -12,579$ Mgt Management Analyst MCP 1 6,851$ -8,323$
Con Management Assistant C32 1 6,261$ -7,610$
Gen Senior Account Clerk G18 1 4,450$ -5,409$
Gen Program Assistant G16 1 4,238$ -5,151$
Gen Office Specialist II G9 3 F 3,573$ -4,343$ Vehicle Mgt Public Works Supervisor MCP 1 6,982$ -8,487$ Maintenance Vma Fleet Maintenance Worker III V29 2 5,819$ -7,073$ Vma Fleet Maintenance Worker II V25 3 A/F 5,278$ -6,416$ Vma Fleet Maintenance Worker I V21 F 4,788$ -5,819$ Right-of-Way Mgt Public Works Supervisor MCP 1 6,982$ -8,487$ Maintenance Vma Street Maintenance Worker III V23 4 5,027$ -6,110$ Vma Street Maintenance Worker II V19 12 A/F 4,560$ -5,542$ Vma Street Maintenance Worker I V17 F 4,343$ -5,278$ Vma Maintenance Worker Trainee V11 3,751$ -4,560$ Sanitary Sewer Mgt Public Works Supervisor MCP 1 10,043$ -21,248$ Maintenance Vma Wastewater Worker III V27 3 5,542$ -6,737$ Vma Wastewater Worker II V22 12 A/F 4,906$ -5,963$ Vma Wastewater Worker I V20 F 4,672$ -5,679$
Vma Maintenance Worker Trainee V11 3,751$ -4,560$ Park/Facility Mgt Public Works Supervisor MCP 2 6,982$ -8,487$ Maintenance Vma Park Maintenance Worker III V23 2 5,027$ -6,110$ Vma Facilities Maintenance Worker III V23 2 5,027$ -6,110$ Vma Facilities Maintenance Worker II V19 3 A/F 4,560$ -5,542$ Vma Facilities Maintenance Worker I V17 4,343$ -5,278$ Vma Park Maintenance Worker I V15 4,136$ -5,027$ Vma Maintenance Worker Trainee V11 3,751$ -4,560$ SUBTOTAL 58
RECREATION &DD Recreation & Community Services Director MCP 1 10,043$ -21,248$ COMMUNITY Mgt Recreation & Community Services Operations Manager MCP 2 10,350$ -12,579$ SERVICES Mgt Community Services Program Manager MCP 2 7,876$ -9,573$ Mgt Waterpark Manager MCP 1 7,876$ -9,573$
Mgt Management Analyst MCP 1 6,851$ -8,323$
Gen Theater Technical Coordinator G19 1 4,560$ -5,542$ Gen Account Clerk G14 1 4,036$ -4,906$
Vma Waterpark Facility Specialist V23 1 5,027$ -6,110$ Gen Assistant Waterpark Manager G18 2 4,450$ -5,409$ Gen Ticket Office Supervisor G19 1 4,560$ -5,542$ Gen Theater Administrative Coordinator G19 1 4,560$ -5,542$ Gen Senior Office Specialist G13 1.75 1PT 3,939$ -4,788$ Gen Park Ranger G12 4 3,844$ 4,672$
Gen Recreation Leader IV G10 1 3,661$ -4,450$
Gen Office Specialist II G9 1.75 3,573$ -4,343$ Gen Recreation Coordinator GN/AD34 3.75 4,194$ -5,098$ Gen Food Services Supervisor GN33 1 4,093$ -4,975$ Gen Bus Driver GN15 0.875 3,451$ -4,194$
SUBTOTAL 28.125
Resolution No.

MONTHLY SALARY
06/27/2023 C12 Page 41 of 322

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE: June 30, 2023
Resolution No.Page 3 of 3

AUTHORIZED
GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES
COMMUNITY DD Community Development Director MCP 1 10,043$ -21,248$ DEVELOPMENT Mgt Community Development Deputy Director/City Planner MCP 1 11,129$ -13,926$ Planning Mgt Principal Planner MCP 1 9,042$ -10,989$ Mgt Senior Planner MCP 1 7,947$ -9,658$
Gen Associate Planner G36 1 6,903$ -8,390$
Gen Staff Assistant G21 1 4,788$ -5,819$
Development Mgt Building Official MCP 1 10,916$ -13,264$ Services Gen Plan Check Engineer G44 1 8,390$ -10,199$ Gen Junior Plan Check Engineer G32 1 6,261$ 7,610$ Gen Senior Building Inspector G36 1 6,903$ -8,390$ Gen Building Inspector II G32 2 A/F 6,261$ -7,610$ Gen Supervising Dev. Services Tech G32 1 6,261$ -7,610$ Gen Senior Dev. Services Tech G30 1 5,963$ -7,248$ Gen Development Services Tech II G27 1 F 5,542$ -6,737$ Gen Senior Office Specialist G13 1 3,939$ -4,788$ SUBTOTAL 16
ENGINEERING DD Engineering Director MCP 1 10,043$ -21,248$ Mgt City Engineer MCP 1 15,544$ -18,890$
Mgt Engineering Division Manager MCP 1 13,185$ -16,027$ Mgt Senior Engineer MCP 1 10,514$ -12,777$
Mgt Capital Projects Manager MCP 1 8,664$ -10,532$ Mgt Management Analyst MCP 1 6,851$ -8,323$
Gen Right of Way Agent G48 1 9,250$ -11,244$
Gen GIS Mapping Technician G25 1 5,278$ -6,416$ Stormwater Mgt Stormwater Program Manager MCP 1 8,664$ -10,532$ Gen Sr. Environmental Specialist G36 1 6,903$ -8,390$ Gen Environmental Specialist II G32 3 F 6,261$ -7,610$ Con Management Assistant C32 1 6,261$ -7,610$
Traffic Mgt Engineering Division Manager MCP 1 13,185$ -16,027$ Engineering Gen Traffic Systems Operations Specialist G44 1 8,390$ -10,199$ Gen Assistant Engineer G38 1 7,248$ -8,810$
Gen Senior Office Specialist G13 1 3,939$ -4,788$ Land Mgt Senior Engineer MCP 1 10,514$ -12,777$
Development Gen Assistant Engineer G38 2 7,248$ -8,810$ Gen Construction Inspector II G32 1 F 6,261$ -7,610$ Sewer Projects Mgt Engineering Division Manager MCP 1 13,185$ -16,027$ Mgt Principal Engineer MCP 1 11,807$ -14,344$
Mgt Senior Engineer MCP 1 10,514$ -12,777$
Mgt Capital Projects Manager MCP 1 8,664$ -10,532$ Gen Computerized Maint. Management Systems Specialist G44 1 8,390$ -10,199$ Gen Assistant Engineer G38 1 7,248$ -8,810$
Gen Construction Inspector II G32 3 F 6,261$ -7,610$ Gen Engineering Technician II G31 1 F 6,110$ -7,427$ SUBTOTAL 32
319.125
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
06/27/2023 C12 Page 42 of 322

Page 1 ends

RECOMMENDED PERSONNEL CHANGES
June 30, 2023
Maintaining and keeping current the City’s classification and compensation system is essential to City business. It is important to ensure that classification salary ranges are in alignment with the scope of responsibility and complexity of work performed. A progressive classification system promotes efficiency and responsiveness to meet the needs and demands of an organization, by creating new classifications and redefining position responsibilities for existing classifications. Furthermore, it is important to maintain a modern compensation system in order to afford the City the ability to attract, retain and reward employees. Thus, within the boundaries of financial feasibility, the City’s compensation system is designed to be externally competitive and internally equitable.

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

Community Development/ Development Services Division
Add one (1) Junior Plan Check Engineer
Staff recommends the addition of a Junior Plan Check Engineer position to support new requirements of providing an on-line plan check service for all photovoltaic installation and EV-charging stations, perform plan checks on minor projects, and assist the counter with foot traffic related to plan check.

Fiscal Impact: The Fiscal Year 2023/2024 Operating Budget has set the anticipated costs of this change to be $145,397.

Fire Department
Add twelve (12) Emergency Medical Technicians (EMT)
Add one (1) Captain
Add one (1) Division Chief
Add one (1) Fire Marshall
At a meeting held in April 25, 2023, the City Council directed staff to build out a program that would modify ambulance staffing by adding two Basic Life Support ambulances.

These ambulances would be staffed by EMTs instead of Firefighter/Paramedics. The current CCI contains 12 EMT positions, with six partially funded. This would allow the City to onboard six (6) FTEs to staff one new ambulance in the first quarter of the fiscal year, and then bring the second ambulance and an additional six (6) FTEs at the start of the third quarter. The program will include the addition of a Division Chief and a Captain, working in an administrative capacity, who would be involved in the implementation and supervision of the EMT program, as well as support the Training Battalion Chief and Emergency Services Office with hiring, training, program oversite and quality assurance requirements.

Staff recommends also adding a Fire Marshall position to the Department. A reclassification review of the 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 06/27/2023 C12 Page 43 of 322EXHIBIT 9

Page 2 ends

and decision-making). Based upon the results of the study, it is recommended that the incumbent be reclassified to a Fire Marshal position.

Fiscal Impact: The Fiscal Year 2023/2024 Operating Budget has set the anticipated costs of these changes to be $1,745,631.

Human Resources Department
Add one (1) Human Resources Coordinator
When the City Council directed staff to build out the Basic Life Support program model, they included the addition of a Human Resources Coordinator. The HR Coordinator will help the Human Resources Department contend with the impact of the additional positions on the recruitment and payroll processes. The position will assist the Human Resources recruitment team, while also supporting the Department’s payroll team in its day-to-day operations.

Fiscal Impact: The Fiscal Year 2023/2024 Operating Budget has set the anticipated costs of this change to be $133,129 to the General Fund.

Information Technology Department
Add one (1) Department Director
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 standalone 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.

Fiscal Impact: The Fiscal Year 2023/2024 Operating Budget has set the anticipated costs of this change to be $$203,451 to the General Fund. This position is paid out of the Information Technology internal service fund of which the General Fund contributes approximately 70 percent of funding. 06/27/2023 C12 Page 44 of 322

OPERATING
BUDGET
Fiscal Years 2023/24 and 2024/2506/27/2023 C12 Page 45 of 322EXHIBIT 10

06/27/2023 C12 Page 46 of 322

Page Org Page
Table of Contents I PROGRAM DETAIL
City Manager Budget Message III

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
CA Mandated Trash Clean-up Engineering 5110378 162

TABLE OF CONTENTS CITY OF VISTACITY OF VISTATABLE OF CONTENTS CITY OF VISTS FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE I06/27/2023 C12 Page 47 of 322

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

CITY OF VISTATABLE OF CONTENTS
CITY OF VISTS FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE II06/27/2023 C12 Page 48 of 322

June 27, 2023
Honorable Mayor and City Council:

Representing the entire City staff, I am pleased to present to you the Operating Budget for the City of Vista for Fiscal Years (FYs) 2023/24 and 2024/25. As City Manager, it is my honor and responsibility to present a comprehensive financial plan that aligns with our strategic goals, addresses community needs, and ensures fiscal resiliency.

The operating budget is a vital tool for our City's administration, reflecting the financial roadmap for the coming two-year period beginning July 1, 2023. The budget for all City funds totals $188,789,732 for FY 2023/24 and $192,378,718 for FY 2024/25. Of this, the General Fund totals $115,283,305 for FY 2023/24 and $116,529,239 for FY 2024/25. The proposed operating budget has been thoughtfully structured to address the current and anticipated needs of our community. It reflects our ongoing commitment to providing exceptional public services while maintaining fiscal responsibility with an eye toward intergenerational equity.

The City’s high-priority goals continue to guide decisions in all our operations, including the development of our biennial operating budget.
2022-2024 CITY COUNCIL HIGH-PRIORITY, CITYWIDE GOALS:

1.Homelessness and Housing

2.Public Safety

3.Fiscal Responsibility

4.A Cleaner Vista

5.Climate and Environmental Responsibility

6.Parks and Recreation

7.Economic Development

8.Traffic: Continue to improve the flow of traffic for all forms, reduce congestion, and improve our roads and sidewalks.

ECONOMY
The current economic picture presents a mixed bag of indicators and trends. While some aspects of the economy show positive signs of growth and stability, others present challenges and uncertainties. Low unemployment indicates a robust labor market with a significant number of people employed. This suggests a high level of economic activity and consumer spending. In some cases, low unemployment and high inflation can also signify an overheating economy. The labor market may be experiencing a shortage of skilled workers, leading to upward pressure on wages. The revenue estimates included for the next two fiscal years reflect a slowdown in economic growth within the economy but stop short of an actual recession. While economic indicators exist that a recession could occur, it is far from certain and budgeting revenues as such would risk making unnecessary cuts to services. Prudent fiscal planning at the direction of the City Council has led to an emergency reserve of approximately 35 percent of the General Fund in addition to a structural deficit fund of $9.3 million, which could bridge budget gaps if a recession or other fiscal challenge were to occur.

CITY OF VISTS FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE III06/27/2023 C12 Page 49 of 322

GENERAL FUND REVENUE
The General Fund is the key operating fund within the City’s budget, while other funds are used to account for enterprise and internal service activities, capital improvement projects, and special revenue sources (monies that are restricted for specific purposes). The General Fund accounts for the discretionary revenue and expenditures that are not accounted for in the non-discretionary funds and is used for the day-to-day operations of the City.

General Fund revenues and other sources are projected to be $116,593,038 for FY 2023/24 and $117,005,739 for FY 2024/25. Over 70 percent of revenue comes from taxes in both fiscal years.

Property tax is perhaps the most significant revenue source because of its dependability and stability.

Property tax assessment (on both real property and tangible personal property), collection, and apportionment are executed by the County. This revenue source is budgeted at $32,525,694 for FY 2023/24 and $33,589,780 for FY 2024/25. The City receives approximately 14.82¢ from each dollar of property tax paid by property owners.

Vista Property Tax Allocation
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
General Fund Tax Revenue
Property Tax Sales Tax (w/out Prop L & Cannabis)
Prop L Sales Tax Cannabis Tax
Other Taxes
VUSD

42.8¢
ERAF

14.7¢
SD County

13.8¢
Special Districts

5.3¢
City of Vista

14.8¢
Palomar
College 8.0¢
County
Library 2.6¢
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Sales tax revenue is highly dependent on continued employment and consumer confidence and is budgeted at $24,077,565 for FY 2023/24 and $24,648,594 for FY 2024/25. Despite the effects of the COVID-19 pandemic on the econmy, sales tax revenues have seen increases over the last couple years primarily from online sales transactions. Due to a mixed economic picture, sales tax revenues are budgeted flat for the next two fiscal years. Proposition L sales tax revenue (half cent sales tax measure voters approved in November 2006) is estimated at $12,020,425 for FY 2023/24 and $12,271,998 for FY 2024/25. Revenue from the Propoisiton L sales taxs is set aside for payment of Proposition L debt service and Fire Department salaries. With increased sales tax revenues and significant interest savings from refinancing the debt, FY 2023/24 will be the ninth conseutive year we project an excess of Proposition L revenue over debt service and salary costs.

Cannabis businesses, implemented as a result of citizen’s initiative Measure Z, are in the fourth year of operations. FY 2021/22 was the first year where all 11 dispensaries were in operation for the full fiscal year, and total revenue received was $6,809,095. Revenue collected from the seven percent tax on gross receipts is estimated at $7 million for the next two fiscal years. There is still uncertainty at what level this revenue will stabilize due to potential approval of medical and adult use cannabis businesses in other jurisdictions. The use of this revenue has been capped at $4.5 million in both fiscal years to fund on-going expenditures, and based on the current revenue estimates, approximatley $2.5 million will be available at the end of each fiscal year for City Council designated special projects.

Other tax revenue in the General Fund includes transient occupancy tax, also known as TOT or hotel tax, estimated to be $1,991,928 in FY 2023/24 and $2,081,767 in FY 2024/25. Franchise fees have stabalized over the last few years and are are estimated at $4,008,676 in FY 2023/24 and $4,065,508 in FY 2024/25.

Charges for services are another large component of the General Fund revenue and include development permits, ambulance billing, park and recreation program charges, rentals of facilities, and reimbursements related to public safety services. Recreation revenue is driven by the level of success of recreation programs, theatre productions at the Moonlight Amphitheatre, and facility rentals.

Recreation revenue has been budgeted at $4,665,160 for FY 2023/24 and $4,741,510 for FY 2024/25.

Building, Engineering, and Planning revenues in the General Fund are determined by building activity and thus can vary substantially from one year to the next. Combined Community Development revenue Taxes
70%
Charges for Services
15%Licenses & Permits
2%
Other Revenue
6%
Other Sources
7%
FY 2023/24 General Fund Revenues
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is budgeted conservatively at $3,567,500 for both fiscal years (Building: $1,802,500, Engineering:
$1,335,000, and Planning: $430,000). Fire revenue increases are expected in the next two years due to Medicare changes and the addition of two Basic Life Support ambulances. Fire revenues are estimated to be $9,473,226 for FY 2023/24 and $9,960,145 for FY 2024/25. The “Other” type of charges for services consists largely of the reimbursement from the Vista Unified School District for their share of law enforcement services at schools. Total General Fund charges for services are projected to be $18,076,224 for FY 2023/24 and $18,651,898 for FY 2024/25.

GENERAL FUND EXPENDITURES
The General Fund provides for the bulk of the City’s essential services and operational needs. Estimated General Fund total expenses total $115,283,305 for FY 2023/24 and $116,529,239 for FY 2024/25. $17,551,920 has been budgeted for non-General Fund subsidies, transfers, and Proposition L bond payments for FY 2023/24; $17,766,844 has been budgeted for FY 2024/25. The remaining $97,731,385 in FY 2023/24 and $98,762,395 in FY 2024/25 has been budgeted for the daily operations of the City.

The following chart shows the General Fund Expenditures by spending function.

Personnel costs account for approximately 47 percent of the General Fund expenditures. This is the largest single expense to the City. Personnel costs include salaries and associated benefits, which include health insurance, CalPERS retirement, and CalPERS unfunded accrued liability. Vacant positions are carefully evaluated prior to re-hiring to ensure they effectively meet existing needs.

The category of professional services refers to a wide variety of services, including the Sherriff’s contract, financial auditing, animal control, and various services that may require specific expertise or training where management finds it less expensive to contract with an outside vendor as opposed to hiring staff. In the General Fund, the San Diego Sheriff’s contract is the predominant cost captured within the category of professional services. The Law Enforcement budget unit has been budgeted at $28.3 million for FY 2023/24 and $29.2 million for FY 2024/25. Other large-dollar professional services include fire dispatch; landscape maintenance for parks, parkways, and medians; animal control services; and ambulance billing.

General Government
11%
Public Safety
65%
Community
Development
11%
Public Works
5%
Community Services
8%
FY 2023/24 General Fund Expenditures by Function
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The following chart shows General Fund expenditures by funding type.

CONCLUSION
As we move forward, the City is on sound financial ground to achieve our community goals and maintain long-term fiscal health. The budget remains well-balanced and represents a fiscally responsible spending plan that sets the City’s course for the next two fiscal years and beyond.

In closing, I would like to express my gratitude to the dedicated staff members who have contributed their expertise, time, and effort to the development of this operating budget. Their commitment to serving our community has been instrumental in shaping this comprehensive financial plan. There is a great amount of effort and teamwork necessary to create the budget. I am confident that the Operating Budget for Fiscal Years 2023/24 and 2024/25 reflects our shared commitment to excellence and will contribute to the overall well-being of our community.

Respectfully submitted,
John Conley
City Manager
Staffing
47%
Professional Services
37%Operating Expenses
6%
Utilities
1%
Allocated Costs
7%
Capital Outlay
2%
FY 2023/24 General Fund Expenditures by Type
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06/27/2023 C12 Page 54 of 322

INTRODUCTION
Fiscal Years 2023/24 and 2024/25
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CITY OF VISTACITY OF VISTA
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The budget document is divided into four sections:

INTRODUCTION

BUDGET SUMMARY

OPERATING BUDGET

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.

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 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.

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.

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.

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 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.

CITY OF VISTAREADER'S GUIDE TO THE BUDGET
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Type of Government
Date of Incorporation
Date of Charter
Area
Registered Voters
Assessed Valuation
Total Housing Units
Population
Estimated Year 2050 Population
Median Household Income (current dollars)
Number of Business License Registrations
1Source: US Climate Data as of April 2023
2Source: San Diego County Registrar of Voters as of April 2023 3Source: San Diego County Assessor/Recorder/Clerk as of July 2022 4Source: California Department of Finance Estimate as of January 2023 5Source: SANDAG as of August 2022
6Source: City of Vista, Finance Department as of May 2023 June 13, 2007
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.

Over the past few years, Vista has evolved into one of Southern 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 a thriving mid-sized community strategically located just seven miles inland from the Pacific Ocean and borders the
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.

VISTA DEMOGRAPHICS
Council/Manager
January 28, 1963
$83,2255
7,7846
19 square miles
51,1762
$14,774,064,1583
33,9984
99,8354
109,273 5

CITY OF VISTAABOUT THE CITY
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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 VISTAMISSION STATEMENT
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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 Sheriff's 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
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

CITY OF VISTADIRECTORY OF OFFICIALS & ADVISORY BODIES
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•Homelessness and Housing
•Public Safety
•Fiscal Responsibility
•A Cleaner Vista
•Climate and Environmental Responsibility
•Parks and Recreation
•Economic Development
•
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:

Traffic: Continue to improve the flow of traffic for all forms of travel, reduce congestion, and improve our roads and sidewalks
CITY OF VISTAFY 2022-2024 TOP CITY COUNCIL PRIORITIES
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John Boyce
SHERIFFInformation
Technology

CITY ATTORNEY

ASSISTANT CITY

MANAGER
Vacant
Kathy Valdez

CITY CLERK

CITY MANAGER
John Conley
Patsy Chow (Acting)Larry Vaupel

ECONOMIC

DEVELOPMENT

COMMUNITY

DEVELOPMENT
Greg Mayer (Acting)

VISTA CITIZENS

CITY COUNCIL
John B Franklin, Mayor
Corinna Contreras, Council Member Joe Green, Council Member Dan O'Donnell, Council MemberKatie Melendez, Council Member Walter C. Chung

ENGINEERING

PUBLIC WORKS
Dolores Gascon

HUMAN RESOURCES
Mike Sylvia
Mike Pacheco

RECREATION &

COMMUNITY

SERVICES

FINANCE /

TREASURER FIRE
Roy Palmer (Acting)
Kuna Muthusamy

CITY OF VISTAORGANIZATIONAL CHART BY PROGRAM
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CITY CLERK
Elections
Records Management
Leadership Academy

CITY ATTORNEY
Legal issues concerning
rights, duties, and obligations

CITY MANAGER
Management
Law Enforcement
Code Enforcement
Communications
Grant Writing
Information Technology and GIS
Redevelopment/Successor Agency
CDBG Operations
Housing Programs
Public Service Grants
Community Outreach
Special Events

COMMUNITY DEVELOPMENT
Building
Development Services
Construction Inspection
Planning

ENGINEERING
Land Development
Sewer Engineering
Street and Traffic Engineering
Stormwater Engineering
Capital design and construction

ECONOMIC DEVELOPMENT
Business Recruitment
Business Retention
Business Expansion
Payroll

FIRE DEPARTMENT
Fire Administration
Fire Training
Assessment Administration
Audits/Financial Reporting
Business License
Debt Management
Investments/Treasury
Sewer Administration
Operating Budget/Capital Budget

FINANCE/TREASURER
Accounts Payable
Accounts Receivable/Collection
Sewer Maintenance
Recycling
Parkways & Medians
Park Maintenance
Benefits Administration
Risk Management

PUBLIC WORKS
Public Art
Stormwater Maintenance

RECREATION & COMMUNITY SERVICES
Cultural Arts
Rancho Buena Vista Adobe
Fleet Maintenance
Building & Facility Maintenance
Street Maintenance
Recreation
Senior Services & Nutrition Center
Wave Waterpark
Recruitment/Retention
Fire Maintenance
Labor Relations
Fire Suppression
Fire Prevention
Emergency Medical Services
Disaster Preparedness

HUMAN RESOURCES

CITY OF VISTAMAJOR AREAS OF STAFF RESPONSIBILITY
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Fund types:

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
direction of:

VOTERS

CITY COUNCIL

CITY MANAGEMENT
In fund types categorized as
being:Governmental Proprietary
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.

CITY OF VISTABASIS OF BUDGETING
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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 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 fund is defined as an accounting entity with a self-balancing set of accounts.

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, 19 of which are included in the operating budget;the remaining funds include CIP, fiduciary, and debt service funds.

Prior to the start of the budgeting process,citywide shared costs are 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 based on past use (facility rental,vehicle fuel and maintenance); others are charged based on future use (insurance, technology).

For City departments,the development of the operating budget begins with 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 continually reevaluated throughout the budget preparation process as more current information becomes available.

Once initial revenues have been estimated, departments budget for operating expenses. Expenses are developed to support the City Council priorities and objectives of each budget unit.

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 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.

CITY OF VISTABUDGET PROCESS








Departments develop expense estimates to support
goals and objectives of budget units

OPERATING BUDGET
Revenue estimates are developed
Allocated cost estimates are prepared
City Manager and departments meet to review
proposed budgets
Revisions are made to revenues and expenses for
balanced budgets
Proposed budgets are reviewed by commissions
Proposed budgets are reviewed by City Council,
revisions are made as directed

CITY COUNCIL ADOPTS BUDGET
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CITY OF VISTACITY OF VISTA
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BUDGET SUMMARY
Fiscal Years 2023/24 and 2024/25
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Revenue &Expense &Revenue &Expense &
Other Sources Other Uses Other Sources Other Uses
$116,593,038 $115,283,305 $117,005,739 $116,529,239

NON-GENERAL FUND NON-GENERAL FUND
4,994,016 6,173,235 4,866,256 6,067,197
7,175,487 7,175,487 7,123,792 7,123,792
2,037,672 2,060,672 2,082,145 2,086,465
39,298,956 37,964,032 39,887,133 39,546,907
19,991,126 20,133,001 21,155,365 21,025,118
$190,090,295 $188,789,732 $192,120,430 $192,378,718
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.

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.

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.

The General Fund provides for primary public service needs of the city, including 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.

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.

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.

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. 2023/24 2024/25
Fiscal Year Fiscal Year

CITY OF VISTAOPERATING BUDGET OVERVIEW
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NOTABLE CITYWIDE REVENUE (ALL FUNDS)NOTABLE CITYWIDE EXPENDITURES (ALL FUNDS) 2023/24 2024/25 2023/24 2024/25
Sewer Fees 32,991,777 33,650,216 Law Enforcement 28,347,833 29,189,842 Property Tax 32,525,694 33,589,780 Fire & Paramedic Services 35,164,783 35,403,193 ROPS Property Tax 6,098,616 6,024,908 Sewer Services 18,058,939 18,787,007 Sales Tax 31,077,565 31,648,594 Stormwater Services 3,381,354 3,324,408 Prop. L Sales Tax 12,020,425 12,271,998 Lighting & Landscaping 1,603,424 1,616,765 Lighting/Landscaping Assessments 1,349,639 1,352,139 Wave Waterpark 2,588,158 2,609,462 Wave Waterpark 1,908,158 1,908,158 Street Maintenance 3,477,797 3,305,685 Risk Management 10,701,382 11,450,439

CITY OF VISTA
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OPERATING BUDGET OVERVIEW
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NON-GENERAL FUND

GENERAL FUND
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 1506/27/2023 C12 Page 69 of 322

Excluding transfers out:
$97,731,385
$17,551,920
GENERAL FUND REVENUES BY TYPE:

Excluding other sources:
$108,967,542
$7,625,496
GENERAL FUND EXPENDITURES BY CATEGORY:

CITY OF VISTA
Property Taxes
32,525,694
30%
Sales Tax
24,077,565
22%Prop L Sales
Tax
12,020,425
11%
Other Taxes
6,000,604
6%
Licenses and
Permits
2,726,870
2%
Charges for Services
18,076,224
17%
Other Revenue
6,540,160
6%
Cannabis Tax
7,000,000
6%
GENERAL FUND AT A GLANCE FY 2023/24
Public Safety
63,538,360

65.0%General
Government
10,623,905

10.9%
Community
Development
10,945,857

11.2%
Public Works
4,469,144

4.6%Community
Services
8,154,119

8.3%
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 1606/27/2023 C12 Page 70 of 322

GENERAL FUND EXPENDITURES BY CATEGORY:$98,762,395
Excluding transfers out:$17,766,844
GENERAL FUND REVENUES BY TYPE:$111,129,415
Excluding other sources:$5,876,324

CITY OF VISTA
Property Taxes
33,589,780
30%
Sales Tax
24,648,594
22%
Prop L
Sales Tax
12,271,998
11%
Other Taxes
6,147,275
6%
Licenses and
Permits
2,771,654
3%
Charges for Services
18,651,898
17%
Other Revenue
6,048,216
5%
Cannabis Tax
7,000,000
6%
GENERAL FUND AT A GLANCE FY 2024/25
Public Safety
64,618,779

65.4%General
Government
11,056,736

11.2%
Community
Development
10,196,950

10.3%
Public Works
4,574,004

4.6%Community
Services
8,315,926

8.4%
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 1706/27/2023 C12 Page 71 of 322

Amount %Amount %

REVENUE REVENUE
$32,525,694 29.8%$33,589,780 30.2%
24,077,565 22.1%24,648,594 22.2%
7,000,000 6.4%7,000,000 6.3%
1,991,928 1.8%2,081,767 1.9%
4,008,676 3.7%4,065,508 3.7%
2,726,870 2.5%2,771,654 2.5%
18,076,224 16.6%18,651,898 16.8%
6,540,160 6.0%6,048,216 5.4%
12,020,425 11.0%12,271,998 11.0%
$108,967,542 100.0%$111,129,415 100.0%TOTAL REVENUE

OTHER SOURCES OTHER SOURCES
4,796,255 4,795,305
2,829,241 1,081,019
$116,593,038 $117,005,739 TOTAL REVENUE AND OTHER SOURCES 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.

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.

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.

Inter-department administrative charges and Transfers In from other funds are monies earned by General Fund staff performing administrative functions for Non-General Fund 2023/24 2024/25
Cannabis Tax is a 7% tax on gross receipts for cannabis dispensaries located in the City of Vista.

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.

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.

Other Revenues include investment earnings, fines and forfeitures, intergovernmental payments (including grants), and program donations.

Transient Occupancy tax, typically referred to as hotel or TOT taxes, are charged to people who rent rooms at Vista hotels.

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.

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.

The Licenses and Permits revenue category accounts for business licenses issued by the City and for regulatory permits related to businesses.

CITY OF VISTAGENERAL FUND REVENUE HIGHLIGHTS
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 1806/27/2023 C12 Page 72 of 322

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 15,874,020 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 $23,849,911 $27,343,254 $27,471,768 TOTAL REVENUES $95,393,159 $99,287,593 $90,101,743 $101,240,069 $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 2,829,241 1,081,019 SUBTOTAL $99,445,193 $103,618,097 $97,260,585 $109,032,622 $116,593,038 $117,005,739

CITY OF VISTAGENERAL FUND REVENUE SUMMARY BY TYPE
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 1906/27/2023 C12 Page 73 of 322

Amount %Amount %

EXPENSE EXPENSE
$10,623,905 10.9%$11,056,736 11.2%
63,538,360 65.0%64,618,779 65.4%
10,945,857 11.2%10,196,950 10.3%
4,469,144 4.6%4,574,004 4.6%
8,154,119 8.3%8,315,926 8.4%
$97,731,385 100.0%$98,762,395 100.0%TOTAL EXPENSES

OTHER USES OTHER USES
17,551,920 17,766,844
$115,283,305 $116,529,239 TOTAL EXPENSES & USES
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.

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.

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.

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.

Public Safety services for the citizens of Vista represents the largest expenditure category, by percentage and total dollars, of the City’s General Fund.

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.

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 Sheriff’s 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 $35.2 million for FY 2023/24 and $35.4 million for FY 2024/25.

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.
2023/24 2024/25

CITY OF VISTAGENERAL FUND EXPENSE HIGHLIGHTS
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 2006/27/2023 C12 Page 74 of 322

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 15,688,684 10,623,905 11,056,736 Public Safety 50,906,598 53,002,066 57,124,589 64,404,163 63,538,360 64,618,779 Community Development 7,322,074 6,923,959 7,834,271 11,319,284 10,945,857 10,196,950 Public Works 3,335,944 3,674,436 3,818,039 4,614,167 4,469,144 4,574,004 Recreation & Community Services 3,548,084 6,958,962 7,282,369 8,419,023 8,154,119 8,315,926 TOTAL EXPENSES 74,298,449 81,872,936 85,448,761 104,445,320 97,731,385 98,762,395

OTHER USES
Transfers Out-Other Funds 4,092,969 4,546,685 1,198,069 5,639,905 1,543,763 1,466,533 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 Excess 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 21,026,402 17,551,920 17,766,844 TOTAL EXPENSES & USES 86,410,869 112,725,658 96,985,969 125,471,721 115,283,305 116,529,239

CITY OF VISTAGENERAL FUND EXPENSE SUMMARY
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 2106/27/2023 C12 Page 75 of 322

Community
Development Senior Citizen 1972 Lighting &
General Fund Block Grant Gas Tax Nutrition Landscaping
Fund 001 Fund 103 Fund 106 Fund 107 Fund 108
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 2,738,654
Total Taxes 81,624,288 2,738,654 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 2,761,710 213,853 1,373,730 Other Sources
Interdepartment Service Charges 4,432,987
Transfers In 363,268 411,749 229,694
2,829,241 235,473
Total Revenues and Other Sources $116,593,038 $990,268 $2,997,183 $625,602 $1,603,424 Expenditures
Operations
Staffing 46,210,554 131,432 1,318,567 264,828 135,273
Professional Services/Contract 35,422,020 41,379 712,298 147,491 256,025 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 97,731,385 346,594 3,477,797 625,602 1,603,424 Other Uses
Transfer to Reserves/Designated Accounts 8,379,657 148,448 Funds Programed in CIP Budget 643,674
Transfers Out to Other Funds 9,172,263Total Expenditures and Uses $115,283,305 $990,268 $3,626,245 $625,602 $1,603,424 Excess of Revenue and Sources
Over (Under) Expenditures and Uses $1,309,733 $0 ($629,062)$0 $0 Est. Beginning Fund Balance $0 $0 $1,271,252 $0 $0
Projected Ending Fund Balance $1,309,733 $0 $642,190 $0 $0 Use of Reserves
CITY OF VISTAFUND SUMMARY FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 2206/27/2023 C12 Page 76 of 322

Revenues
Taxes
Property
Sales and Use (Including Prop L)
Transient Lodging
Franchise
Other
Total Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Fines and Forfeitures
Use of Money and Property
Assessments
Other Revenue
Total Revenues
Other Sources
Interdepartment Service Charges
Transfers In
Total Revenues and Other Sources
Expenditures
Operations
Staffing
Professional Services/Contract
Other Operating Expenses
Utilities
Allocated Costs
Capital Outlay
Debt Service/Deprciation
Total Expenditures
Other Uses
Transfer to Reserves/Designated Accounts
Funds Programed in CIP Budget
Transfers Out to Other FundsTotal Expenditures and Uses Excess of Revenue and Sources
Over (Under) Expenditures and Uses
Est. Beginning Fund Balance
Projected Ending Fund Balance
Use of Reserves
S. Melrose La Mirada 1982 Act Vista State
Landscape Canyon Street Housing COPS
Maintenance Maintenance Maintenance Authority Grant
Fund 113 Fund 114 Fund 120 Fund 122 Fund 125
0 0 0 0 0
250,000
775 5,185 6,435 130,963 0
100,464 321,389
101,239 5,185 327,824 130,963 250,000
$101,239 $5,185 $327,824 $130,963 $250,000
0 0 0 166,442 0
46,253 5,518 240,035 158,978 0
6,770 0 25,000 254,998 0
52,839 0 0 0 0
18,373 992 61,468 100,702 0
0 0 0 0 0
0 0 0 0 0
124,235 6,510 326,503 681,120 0
250,000$124,235 $6,510 $326,503 $681,120 $250,000
($22,996)($1,325)$1,321 ($550,157)$0
$22,996 $342,656 $19,168 $4,125,981 $82,686
$0 $341,331 $20,489 $3,575,824 $82,686
CITY OF VISTAFUND SUMMARY FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 2306/27/2023 C12 Page 77 of 322

Revenues
Taxes
Property
Sales and Use (Including Prop L)
Transient Lodging
Franchise
Other
Total Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Fines and Forfeitures
Use of Money and Property
Assessments
Other Revenue
Total Revenues
Other Sources
Interdepartment Service Charges
Transfers In
Total Revenues and Other Sources
Expenditures
Operations
Staffing
Professional Services/Contract
Other Operating Expenses
Utilities
Allocated Costs
Capital Outlay
Debt Service/Deprciation
Total Expenditures
Other Uses
Transfer to Reserves/Designated Accounts
Funds Programed in CIP Budget
Transfers Out to Other FundsTotal Expenditures and Uses Excess of Revenue and Sources
Over (Under) Expenditures and Uses
Est. Beginning Fund Balance
Projected Ending Fund Balance
Use of Reserves
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
6,098,616
6,098,616 0 0 0 0
24,326,777 8,665,000 1,904,198 2,266,100
1,076,871 340,304 117,434 0 49,009
3,960
7,175,487 24,667,081 8,782,434 1,908,158 2,315,109
549,920 680,000
286,726 109,528
$7,175,487 $25,503,727 $8,891,962 $2,588,158 $2,315,109 39,688 4,580,581 1,925,341 1,493,435 176,683
62,000 7,797,492 2,685,861 19,291 433,710
200 325,940 98,815 365,099 5,495
0 79,990 47,177 290,804 1,000
31,709 2,528,261 954,581 419,529 86,363
0 299,126 117,128 0 0
6,928,622 0 0 0 0
7,062,219 15,611,390 5,828,903 2,588,158 703,251
451,746 226,839 5,934
271,000
113,268 9,440,591 2,836,220$7,175,487 $25,503,727 $8,891,962 $2,588,158 $980,185 $0 $0 $0 $0 $1,334,924
$0 $0 $0 $0 $3,816,691
$0 $0 $0 $0 $5,151,615
CITY OF VISTAFUND SUMMARY FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 2406/27/2023 C12 Page 78 of 322

Revenues
Taxes
Property
Sales and Use (Including Prop L)
Transient Lodging
Franchise
Other
Total Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Fines and Forfeitures
Use of Money and Property
Assessments
Other Revenue
Total Revenues
Other Sources
Interdepartment Service Charges
Transfers In
Total Revenues and Other Sources
Expenditures
Operations
Staffing
Professional Services/Contract
Other Operating Expenses
Utilities
Allocated Costs
Capital Outlay
Debt Service/Deprciation
Total Expenditures
Other Uses
Transfer to Reserves/Designated Accounts
Funds Programed in CIP Budget
Transfers Out to Other FundsTotal Expenditures and Uses Excess of Revenue and Sources
Over (Under) Expenditures and Uses
Est. Beginning Fund Balance
Projected Ending Fund Balance
Use of Reserves
Building &Fleet
Risk Facility Maintenance &Information Operating
Management Maintenance Replacement Technology Funds
Fund 601 Fund 602 Fund 603 Fund 604 Total
38,624,310
43,097,990
1,991,928
4,008,676
2,738,654
0 0 0 0 90,461,558
2,726,870
3,308,476
10,589,940 2,720,550 2,450,763 3,185,995 74,185,547
1,393,210
4,462,022
1,771,492
608,656
10,589,940 2,720,550 2,450,763 3,185,995 178,917,831
4,432,987
222,320 2,456,951
467,242 354,316 4,282,526
$10,589,940 $2,942,870 $2,918,005 $3,540,311 $190,090,295 491,620 885,974 898,935 1,031,362 59,750,715
235,692 555,834 20,866 248,000 49,088,743
9,825,272 364,138 752,305 1,234,896 19,687,838
0 565,315 1,834 153,160 3,018,173
148,798 418,884 312,220 353,171 13,701,535
0 165,000 467,242 120,000 3,791,983
0 0 0 0 6,928,622
10,701,382 2,955,145 2,453,402 3,140,589 155,967,609
466,208 416,275 10,095,107
914,674
21,812,342$10,701,382 $2,955,145 $2,919,610 $3,556,864 $188,789,732 ($111,442)($12,275)($1,605)($16,553)
$915,450 $402,572 $1,312,688 $27,974
$804,008 $390,297 $1,311,083 $11,421
CITY OF VISTAFUND SUMMARY FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 2506/27/2023 C12 Page 79 of 322

Community
Development Senior Citizen 1972 Lighting &
General Fund Block Grant Gas Tax Nutrition Landscaping
Fund 001 Fund 103 Fund 106 Fund 107 Fund 108
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 2,738,654
Total Taxes 83,657,647 2,738,654 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 23,056 2,500
Assessments 1,349,639
Other Revenue 618,196 25,000
Total Revenues 111,129,415 990,268 2,761,710 219,463 1,352,139 Other Sources
Interdepartment Service Charges 4,432,746
Transfers In 362,559 413,730 264,626
1,081,019 72,623
Total Revenues and Other Sources $117,005,739 $990,268 $2,834,333 $633,193 $1,616,765 Expenditures
Operations
Staffing 48,362,866 132,092 1,329,998 267,999 136,792
Professional Services/Contract 35,702,031 41,379 682,298 147,491 290,025 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 98,762,395 346,594 3,305,685 633,193 1,616,765 Other Uses
Transfer to Reserves/Designated Accounts 8,473,311 130,730 Funds Programed in CIP Budget 643,674
Transfers Out to Other Funds 9,293,533Total Expenditures and Uses $116,529,239 $990,268 $3,436,415 $633,193 $1,616,765 Excess of Revenue and Sources
Over (Under) Expenditures and Uses $476,500 $0 ($602,082)$0 $0 Est. Beginning Fund Balance $1,309,733 $0 $642,190 $0 $0 Projected Ending Fund Balance $1,786,233 $0 $40,108 $0 $0 Use of Reserves
CITY OF VISTAFUND SUMMARY FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 2606/27/2023 C12 Page 80 of 322

Revenues
Taxes
Property
Sales and Use (Including Prop L)
Transient Lodging
Franchise
Other
Total Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Fines and Forfeitures
Use of Money and Property
Assessments
Other Revenue
Total Revenues
Other Sources
Interdepartment Service Charges
Transfers In
Total Revenues and Other Sources
Expenditures
Operations
Staffing
Professional Services/Contract
Other Operating Expenses
Utilities
Allocated Costs
Capital Outlay
Debt Service/Deprciation
Total Expenditures
Other Uses
Transfer to Reserves/Designated Accounts
Funds Programed in CIP Budget
Transfers Out to Other FundsTotal Expenditures and Uses Excess of Revenue and Sources
Over (Under) Expenditures and Uses
Est. Beginning Fund Balance
Projected Ending Fund Balance
Use of Reserves
S. Melrose La Mirada 1982 Act Vista State
Landscape Canyon Street Housing COPS
Maintenance Maintenance Maintenance Authority Grant
Fund 113 Fund 114 Fund 120 Fund 122 Fund 125
0 0 0 0 0
250,000
939 6,282 7,796 158,462
100,464 321,389
101,403 6,282 329,185 158,462 250,000
28,510
$129,913 $6,282 $329,185 $158,462 $250,000
0 0 0 236,433 0
49,460 5,564 246,763 158,978 0
6,600 0 25,000 254,998 0
55,480 0 0 0 0
18,373 992 61,468 106,912 0
0 0 0 0 0
0 0 0 0 0
129,913 6,556 333,231 757,321 0
250,000$129,913 $6,556 $333,231 $757,321 $250,000
$0 ($274)($4,046)($598,859)$0
$0 $341,331 $20,489 $3,575,824 $82,686
$0 $341,057 $16,443 $2,976,965 $82,686
CITY OF VISTAFUND SUMMARY FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 2706/27/2023 C12 Page 81 of 322

Revenues
Taxes
Property
Sales and Use (Including Prop L)
Transient Lodging
Franchise
Other
Total Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Fines and Forfeitures
Use of Money and Property
Assessments
Other Revenue
Total Revenues
Other Sources
Interdepartment Service Charges
Transfers In
Total Revenues and Other Sources
Expenditures
Operations
Staffing
Professional Services/Contract
Other Operating Expenses
Utilities
Allocated Costs
Capital Outlay
Debt Service/Deprciation
Total Expenditures
Other Uses
Transfer to Reserves/Designated Accounts
Funds Programed in CIP Budget
Transfers Out to Other FundsTotal Expenditures and Uses Excess of Revenue and Sources
Over (Under) Expenditures and Uses
Est. Beginning Fund Balance
Projected Ending Fund Balance
Use of Reserves
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
6,024,908
6,024,908 0 0 0 0
24,813,216 8,837,000 1,904,198 2,266,100
1,098,884 412,309 142,282 59,378
3,960
7,123,792 25,225,525 8,979,282 1,908,158 2,325,478
558,500 701,304
122,223 66,663
$7,123,792 $25,906,248 $9,045,945 $2,609,462 $2,325,478 40,535 4,642,036 1,948,175 1,505,214 179,917
12,000 8,395,502 2,870,027 19,354 438,369
415 307,152 102,886 370,099 5,125
0 83,292 49,121 291,577 1,000
31,975 2,545,018 959,320 423,218 86,407
0 134,623 74,263 0 0
6,926,308 0 0 0 0
7,011,233 16,107,623 6,003,792 2,609,462 710,818
410,342 219,546 5,934
1,268,500
112,559 9,388,283 2,822,607$7,123,792 $25,906,248 $9,045,945 $2,609,462 $1,985,252 $0 $0 $0 $0 $340,226
$0 $0 $0 $0 $5,151,615
$0 $0 $0 $0 $5,491,841
CITY OF VISTAFUND SUMMARY FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 2806/27/2023 C12 Page 82 of 322

Revenues
Taxes
Property
Sales and Use (Including Prop L)
Transient Lodging
Franchise
Other
Total Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Fines and Forfeitures
Use of Money and Property
Assessments
Other Revenue
Total Revenues
Other Sources
Interdepartment Service Charges
Transfers In
Total Revenues and Other Sources
Expenditures
Operations
Staffing
Professional Services/Contract
Other Operating Expenses
Utilities
Allocated Costs
Capital Outlay
Debt Service/Deprciation
Total Expenditures
Other Uses
Transfer to Reserves/Designated Accounts
Funds Programed in CIP Budget
Transfers Out to Other FundsTotal Expenditures and Uses Excess of Revenue and Sources
Over (Under) Expenditures and Uses
Est. Beginning Fund Balance
Projected Ending Fund Balance
Use of Reserves
Building &Fleet
Risk Facility Maintenance &Information Operating
Management Maintenance Replacement Technology Funds
Fund 601 Fund 602 Fund 603 Fund 604 Total
39,614,688
43,920,592
2,081,767
4,065,508
2,738,654
0 0 0 0 92,421,209
2,771,654
2,362,359
11,619,618 2,780,511 2,374,679 3,199,312 76,446,532
1,393,210
5,021,070
1,771,492
647,156
11,619,618 2,780,511 2,374,679 3,199,312 182,834,682
4,432,746
58,363 2,387,592
702,616 420,266 2,465,410
$11,619,618 $2,838,874 $3,077,295 $3,619,578 $192,120,430 504,985 903,394 916,768 1,052,642 62,159,846
239,419 548,496 20,866 198,000 50,066,022
10,556,691 372,256 750,505 1,239,859 20,513,411
0 619,252 1,834 153,160 3,170,568
149,344 396,339 314,994 354,132 13,761,255
0 0 702,616 231,300 1,964,023
0 0 0 0 6,926,308
11,450,439 2,839,737 2,707,583 3,229,093 158,561,433
375,362 422,904 10,038,129
1,912,174
21,866,982$11,450,439 $2,839,737 $3,082,945 $3,651,997 $192,378,718 $169,179 ($863)($5,650)($32,419)
$804,008 $390,297 $1,311,083 $11,421
$973,187 $389,434 $1,305,433 ($20,998)
CITY OF VISTAFUND SUMMARY FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 2906/27/2023 C12 Page 83 of 322

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
AB5 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 #818 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
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.

CITY OF VISTAUSE OF RESERVES FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 3006/27/2023 C12 Page 84 of 322

CITY OF VISTAUSE OF RESERVES FY 2023/24
Fund Reserve Project 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
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 3106/27/2023 C12 Page 85 of 322

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 AB5 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 #547B 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 $2,450,952
CITY OF VISTAUSE OF RESERVES FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 3206/27/2023 C12 Page 86 of 322

Fund Reserve Project 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$148,448 $130,730501Vista Sewer Vehicle Replacement To fund the future replacement of vehicles.451,746 410,342$451,746 $410,342504Buena Sanitation District Vehicle Replacement To fund the future replacement of vehicles.226,839 219,546$226,839 $219,546511CMTC Vehicle Replacement To fund the future replacement of vehicles.5,934 5,934$5,934 $5,934603Fleet 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
F1UPS 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 $10,095,107 $10,038,129
Purpose

CITY OF VISTATRANSFERS TO RESERVES/DESIGNATED FUNDS
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 3306/27/2023 C12 Page 87 of 322

FUND TOTAL
001 7 250,000 8 113,268 $363,268
002 1 600,000 $600,000
107
2 411,749 $411,749
108
3 229,694 $229,694
423
4 7,028,500 $7,028,500
501 10 549,920 $549,920
503
9 9,440,591 $9,440,591
506
11 2,286,300 $2,286,300
507 5 680,000 $680,000
602
6 222,320 $222,320

TOTAL ALL FUNDS
1 2
3 4
5 6
7 8
9 10
11 ----------TRANSFERS TO-----------
General Fund
---------------------------------------TRANSFERS FROM---------------------------------------- Buena
General Redevelop.

Vista Vista
Sewer Sanitation
State
Agency Operations
001 301125
Grant
COPS
$9,440,591 $2,836,220$9,172,263
Vista Sewer Operations
1972 Lighting & Landscaping
District
501 504
Fund
Transfer from the General Fund to fund Street improvement projects in the General Capital Project Fund.

Transfer from the General Fund to cover the revenue shortfall in the Senior Citizen Nutrition Program Fund.

Transfer from the General Fund to cover the revenue shortfall in the 1972 Lighting and Landscape Maintenance District.

General Fund JPFA 2015 Lease Revenue Bond debt service payment. The original bond issuance was used to fund community projects.

Transfer from the General Fund to cover the revenue shortfall in the Wave Waterpark Fund.

Transfer from the General Fund Community Projects designated account to fund Civic Center maintenance expensed in the Building and Facility Maintenance Fund.

A Community Oriented Policing Services (COPS) grant provides funding the law enforcement services accounted for in the General Fund. 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.

Excess funding for Vista Sewer Operations is transferred to Capital Replacement.

The Buena Sanitation District Fund pays for 16.8% of the Vista Sewer Stormwater Engineering and Stormwater Maintenance budget units.

Excess funding for Buena Sanitation Operations is transferred to Capital Replacement.

Gen. Capital Project Fund
Senior Nutrition Program
$113,268
Vista Sewer Capital Replacement
Building & Facility Maintenance
Buena Sanitation Capital Replacement
Wave Waterpark
JPFA 2015 Lease Revenue Bonds
$250,000
CITY OF VISTAOPERATING TRANSFERS FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 3406/27/2023 C12 Page 88 of 322

FUND TOTAL
001 8 250,000 9 112,559 $362,559
002 1 600,000 $600,000
107
2 413,730 $413,730
108
3 264,626 $264,626
113
4 28,510 $28,510
423
5 7,227,000 $7,227,000
501 11 558,500 $558,500
503
10 9,388,283 $9,388,283
506
12 2,264,107 $2,264,107
507 6 701,304 $701,304
602
7 58,363 $58,363

TOTAL ALL FUNDS
1 2
3 4
5 6
7 8
9 10
11 12
Wave Waterpark
Building & Facility Maintenance
$9,293,533 $250,000 $112,559 $9,388,283 $2,822,607
504501
Vista Sewer Operations
Vista Sewer Capital Replacement
Buena Sanitation Capital Replacement
JPFA 2015 Lease Revenue Bonds
General Fund
Senior Nutrition Program
1972 Lighting & Landscaping
301----------TRANSFERS TO-----------001 125
113 South Melrose Landscape District
Sewer Sanitation
Fund Grant Agency Operations
Transfer from the General Fund to fund Street improvement projects in the General Capital Project Fund.

Transfer from the General Fund to cover the revenue shortfall in the Senior Citizen Nutrition Program Fund.

Transfer from the General Fund to cover the revenue shortfall in the 1972 Lighting and Landscape Maintenance District.

Transfer from the General Fund to cover the revenue shortfall in the 1972 S. Melrose Landscape Maintenance District.

General Fund JPFA 2015 Lease Revenue Bond debt service payment. The original bond issuance was used to fund community projects.

Transfer from the General Fund to cover the revenue shortfall in the Wave Waterpark Fund.

Transfer from the General Fund Community Projects designated account to fund Civic Center maintenance expensed in the Building and Facility Maintenance Fund.

A Community Oriented Policing Services (COPS) grant provides funding the law enforcement services accounted for in the General Fund. 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.

Excess funding for Vista Sewer Operations is transferred to Capital Replacement.

The Buena Sanitation District Fund pays for 16.8% of the Vista Sewer Stormwater Engineering and Stormwater Maintenance budget units.

Excess funding for Buena Sanitation Operations is transferred to Capital Replacement.

Gen. Capital Project Fund
----------------------------------------TRANSFERS FROM---------------------------------------- State Vista Vista Buena
District
General COPS Redevelop.

CITY OF VISTAOPERATING TRANSFERS FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 3506/27/2023 C12 Page 89 of 322

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 | 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 Medical 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 4,065,508 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 2,318,667 1,859,435 2,579,685 2,726,870 2,771,654

CITY OF VISTAREVENUE DETAIL
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 3606/27/2023 C12 Page 90 of 322

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

CITY OF VISTAREVENUE DETAIL

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
INTERGOVERNMENTAL TOTAL 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 Presents/ClubM 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 64,333 55,000 55,000 431840 Des-Park & Facility Maint 0 32 0 0 0 0
431800 Highland Games 0 15,753 14,000 14,000 14,000 14,000 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 3706/27/2023 C12 Page 91 of 322

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

CITY OF VISTAREVENUE DETAIL
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 4,831,794 4,371,152 4,267,632 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 1,185,974 600,000 650,000 850,000 850,000 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 1,900,445 925,000 975,000 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 335,793 331,502 325,000 797,876 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 0 232,984 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 8,162,884 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 840 290 0 0 300 300
438145 VUSD Law Enforcement Services 0 0 0 180,000 310,497 313,402 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 3806/27/2023 C12 Page 92 of 322

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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 Medical 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 15,874,020 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 11,000 13,655 15,000 15,000 465200 Business Improvement District 31,497 65,631 40,000 40,000 40,000 40,000 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 3906/27/2023 C12 Page 93 of 322

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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 90,101,743 101,240,069 108,967,542 111,129,415

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 2,829,241 1,081,019 0 0 2,459,383 3,078,936 2,829,241 1,081,019
GENERAL FUND TOTAL 99,445,193 103,618,097 97,260,585 109,032,622 116,593,038 117,005,739 GENERAL FUND CIP | 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 | 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 | 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 | FUND 106
406000 Gas Tax Section 2106 335,210 370,862 379,319 417,983 415,656 415,656 406100 Gas Tax Section 2107 709,579 682,633 759,777 910,231 754,695 754,695 406200 Gas Tax Section 2107.5 10,000 10,000 10,000 10,000 10,000 10,000 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 4006/27/2023 C12 Page 94 of 322

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406300 Gas Tax Section 2105:Prop 111 524,383 571,207 597,039 666,270 629,201 629,201 406400 Gas Tax: 2103 R & T Code 7360 686,708 814,413 916,260 1,017,086 929,102 929,102 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 23,056 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 51,821 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 $3,186,233 $2,997,183 $2,834,333 SENIOR CITIZEN NUTRITION | 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 001 209,578 271,162 427,813 418,088 411,749 413,730 TOTAL $478,049 $464,472 $641,705 $641,705 $625,602 $633,193 1972 LIGHTING & LANDSCAPING MAINTENANCE DISTRICT | 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 1,498,182 136,598 844,551 229,694 264,626 TOTAL $1,358,073 $2,816,037 $1,480,719 $2,194,997 $1,603,424 $1,616,765 PLANNED LOCAL DRAINAGE | 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 | 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 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 4106/27/2023 C12 Page 95 of 322

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PROPOSITION A SALES TAX | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 $48,421 $12,106 $12,106 $0 $0
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STATE COPS GRANT | 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 | 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 | 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 | FUND 301
401000 Current Secured Property Tax 11,229,748 11,678,200 0 0 6,098,616 6,024,908 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 GASB 31 Adjustment -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 $7,175,487 $7,123,792 PASEO SANTA FE FACILITIES PROJ | 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 $6 $(147)$38 $38 $0 $68
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JOINT POWERS FINANCING AUTHORITY 1997A HACIENDA | 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 | FUND 423
451000 Investment Earnings 0 0 0 0 0 0
452085 84000-2015 Base Rental Pmt 6 6 0 0 0 0
452086 84001-2015 Interest 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 | 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 25,249 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 44,777 46,216 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 504 517,421 456,485 524,667 524,667 549,920 558,500 499100 Vehicle Replacement Reserve 0 0 148,149 148,149 286,726 122,223 TOTAL $23,851,350 $23,491,950 $26,163,159 $25,251,746 $25,503,727 $25,906,248 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 | 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 9,440,591 9,388,283 TOTAL $12,491,652 $11,310,359 $12,770,254 $12,770,254 $9,843,377 $9,876,295 BUENA SANITATION DISTRICT OPERATIONS & MAINTENANCE | 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 0 90,800 90,800 109,528 66,663 TOTAL $8,515,161 $8,023,443 $8,623,151 $8,541,362 $8,891,962 $9,045,945 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 4406/27/2023 C12 Page 98 of 322

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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 | 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 2,286,300 2,264,107 TOTAL $3,273,178 $2,122,962 $3,410,368 $3,410,368 $2,732,780 $2,805,057 WAVE WATERPARK | FUND 507
431900 General Admission Income 32,980 304,483 844,283 1,216,864 800,560 800,560 431901 Scuba/Swim Lessons 32,729 45,655 65,760 98,640 65,760 65,760 431902 Equipment Rental 6,960 37,801 120,160 180,240 100,125 100,125 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 24,575 169,165 249,897 169,165 169,165 431906 Private Rental Income 88,503 123,623 186,530 243,896 181,530 181,530 431908 Birthday Party Income 3,224 29,232 43,888 58,909 43,888 43,888 431910 Special Program Income 147,806 113,840 251,650 338,041 249,450 249,450 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 5,460 3,960 3,960 475000 Cash Short (Over)-3 37 0 0 0 0
477400 Other Revenue 3,660 1,200 9,410 18,820 0 0
482001 Transfer In From Fund 001 2,002,849 938,390 397,961 961,355 680,000 701,304 TOTAL $2,333,226 $1,659,721 $2,432,799 $3,712,154 $2,588,158 $2,609,462 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 | 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 | 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 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 4506/27/2023 C12 Page 99 of 322

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

CITY OF VISTAREVENUE DETAIL
RISK MANAGEMENT | 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 6,684,492 7,543,073 439410 Disability Insurance 143,713 146,910 295,505 295,505 343,574 353,048 439420 Workers' Compensation 1,122,231 1,175,407 1,361,619 1,361,619 2,151,895 2,247,514 439430 Unemployment Insurance 59,371 65,118 76,032 76,032 87,335 90,572 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 $10,589,940 $11,619,618 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 46,463 560,037 222,320 58,363 TOTAL $2,789,085 $2,838,953 $2,442,879 $2,956,453 $2,942,870 $2,838,874 FLEET MAINTENANCE | 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 | 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 0 248,028 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 $3,201,821 $3,540,311 $3,619,578 $204,450,526 $210,594,773 $193,506,283 $211,965,345 $219,732,706 $222,459,597 $170,277,015 $179,136,375 $161,983,224 $176,488,798 $190,090,295 $192,120,430 $34,173,511 $31,458,398 $31,523,059 $35,476,547 $29,642,411 $30,339,167

OPERATING BUDGET TOTAL

CIP AND OTHER TOTAL

GRAND TOTAL
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 4606/27/2023 C12 Page 100 of 322

CITY OF VISTACITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 4706/27/2023 C12 Page 101 of 322

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

GENERAL FUND
City Council 536,939 10,000 92,902 0 137,723 0 0 777,564 City Manager 1,072,620 0 22,798 0 158,053 0 0 1,253,471 Code Enforcement 1,240,626 845,944 217,430 9,563 241,775 0 0 2,555,338 Human Resources 1,094,582 107,000 81,117 0 193,443 0 0 1,476,142 City Clerk 629,536 12,320 12,700 0 88,480 0 10,050 753,086 Finance 1,714,271 167,048 178,793 0 177,564 0 0 2,237,676 City Attorney 1,569,705 9,335 69,955 0 141,847 0 0 1,790,842 Contract Legal Contingencies 0 175,000 25,000 0 0 0 0 200,000 Non-Departmental 748,853 250,524 168,504 1,377 286,781 0 0 1,456,039 Law Enforcement 116,861 27,933,206 235,564 4,047 58,155 0 0 28,347,833 School Safety Program 0 20,744 5,000 0 0 0 0 25,744
Fire Administration 1,404,068 125,931 11,951 2,898 149,656 0 0 1,694,504 Fire Training 309,201 106,047 73,730 966 12,167 0 0 502,111 Fire Maintenance 0 96,150 546,220 248,251 1,307,403 0 0 2,198,024 Fire Suppression 15,167,625 514,677 194,976 19,598 662,080 0 1,300,000 17,858,956 Fire Prevention 1,071,484 46,077 29,840 5,826 112,225 0 0 1,265,452 Emergency Medical Services 7,516,454 930,234 1,410,204 29,554 539,919 0 1,049,964 11,476,329 Disaster Preparedness 147,485 0 10,076 0 11,846 0 0 169,407 Engineering 1,097,422 37,500 20,999 1,507 134,606 0 0 1,292,034 Traffic Engineering 692,077 17,000 2,060 1,850 110,723 0 0 823,710 Planning 1,177,453 116,280 24,245 0 117,159 0 0 1,435,137 Land Development 701,130 305,000 5,858 465 100,884 0 0 1,113,337 Development Services 1,607,443 165,000 18,814 3,840 241,969 0 0 2,037,066 Housing & Homeless Services 218,410 1,455,376 0 0 15,449 0 0 1,689,235 Economic Development 417,365 41,000 183,251 0 37,469 0 0 679,085 Public Works Administration 746,037 22,385 34,641 62,719 135,087 0 0 1,000,869 Graffiti Abatement 189,734 7,000 27,837 756 75,722 0 0 301,049 Community Services Admin.405,442 40,184 105,905 0 194,659 0 0 746,190 Recreation Programs 1,315,503 39,250 133,887 1,600 424,425 0 0 1,914,665 Park Maintenance 382,118 1,158,803 129,301 747,228 241,855 0 28,000 2,687,305 Parkways and Medians 122,200 207,020 18,826 123,554 8,321 0 0 479,921 Rancho Buena Vista Adobe 118,414 0 40,770 2,300 76,755 0 0 238,239 Senior Services 597,479 22,210 91,241 17,860 121,004 0 0 849,794 Cultural Arts 2,082,017 437,775 1,237,072 138,765 509,602 0 0 4,405,231 SUBTOTAL 46,210,554 35,422,020 5,461,467 1,424,524 6,824,806 0 2,388,014 97,731,385 Transfers to Reserves 8,379,657
Transfers Out-Prop L Debt Service 7,028,500
Transfers to CIP 0
Transfers Out to Other Funds 2,143,763
GENERAL FUND TOTAL $46,210,554 $35,422,020 $5,461,467 $1,424,524 $6,824,806 $0 $2,388,014 $115,283,305 CITY OF VISTACITYWIDE EXPENDITURE SUMMARY FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 4806/27/2023 C12 Page 102 of 322

Professional Operating Allocated Debt Service/Capital
Staffing Services Expense Utilities Costs Depreciation Outlay Total CITY OF VISTACITYWIDE EXPENDITURE SUMMARY FY 2023/24

NON-GENERAL FUND
CDBG Operations 131,432 41,379 153,978 0 19,805 0 0 346,594 Gas Tax Street Maintenance 1,318,567 712,298 220,650 4,776 986,033 0 235,473 3,477,797 Senior Nutrition Program 264,828 147,491 11,710 17,572 184,001 0 0 625,602 Lighting and Landscape Maint.135,273 256,025 581,105 379,182 251,839 0 0 1,603,424 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 166,442 158,978 254,998 0 100,702 0 0 681,120 Successor Agency Admin.39,688 62,000 200 0 31,709 6,928,622 0 7,062,219 Sewer Administration 169,792 6,445,928 9,080 0 609,795 0 0 7,234,595 Sewer Engineering 1,407,085 130,100 27,135 800 347,950 0 33,960 1,947,030 Stormwater Engineering 716,564 441,000 59,500 2,760 251,524 0 58,158 1,529,506 Sewer Maintenance 1,523,214 277,782 126,904 31,244 932,121 0 157,146 3,048,411 Stormwater Maintenance 763,926 502,682 103,321 45,186 386,871 0 49,862 1,851,848 BSD Administration 122,321 2,435,449 4,650 0 238,560 0 0 2,800,980 BSD Engineering 862,406 79,125 7,796 490 198,431 0 20,814 1,169,062 BSD Maintenance 940,614 171,287 86,369 46,687 517,590 0 96,314 1,858,861 Wave Waterpark 1,493,435 19,291 365,099 290,804 419,529 0 0 2,588,158 CMTC Engineering 176,683 278,000 5,495 1,000 70,662 0 0 531,840 CMTC Maintenance 0 155,710 0 0 15,701 0 0 171,411
Risk Management Admin.491,620 235,692 9,825,272 0 148,798 0 0 10,701,382 Building & Facility Maint.885,974 555,834 364,138 565,315 418,884 0 165,000 2,955,145 Fleet Maintenance 898,935 20,866 752,305 1,834 312,220 0 467,242 2,453,402 Information Technology 1,031,362 248,000 1,234,896 153,160 353,171 0 120,000 3,140,589 NON-GEN FUND SUB-TOTAL 13,540,161 13,666,723 14,226,371 1,593,649 6,876,729 6,928,622 1,403,969 58,236,224 Transfers to Reserves 1,715,450
Transfers to CIP 914,674
Transfers Out to Other Funds 12,640,079
NON-GEN FUND TOTAL $13,540,161 $13,666,723 $14,226,371 $1,593,649 $6,876,729 $6,928,622 $1,403,969 $73,506,427 TOTAL ALL FUNDS $59,750,715 $49,088,743 $19,687,838 $3,018,173 $13,701,535 $6,928,622 $3,791,983 $188,789,732 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 4906/27/2023 C12 Page 103 of 322

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

GENERAL FUND
City Council 546,528 10,000 100,918 0 138,820 0 0 796,266 City Manager 1,092,653 0 18,135 0 159,332 0 0 1,270,120 Code Enforcement 1,263,149 940,444 217,680 9,563 220,143 0 0 2,650,979 Human Resources 1,123,484 122,000 79,784 0 197,534 0 0 1,522,802 City Clerk 651,609 12,320 102,105 0 89,162 0 0 855,196
Finance 1,754,576 171,684 186,077 0 179,157 0 0 2,291,494 City Attorney 1,617,945 3,980 71,025 0 143,158 0 0 1,836,108 Contract Legal Contingencies 0 175,000 25,000 0 0 0 0 200,000 Non-Departmental 914,162 233,724 167,868 1,386 268,749 0 0 1,585,889 Law Enforcement 118,979 28,770,570 233,754 4,249 62,290 0 0 29,189,842 School Safety Program 0 20,744 5,000 0 0 0 0 25,744
Fire Administration 1,453,218 150,262 12,006 2,898 151,204 0 80,250 1,849,838 Fire Training 278,286 106,952 74,630 966 12,334 0 0 473,168 Fire Maintenance 0 96,255 566,383 270,473 1,324,210 0 0 2,257,321 Fire Suppression 16,450,023 534,219 197,021 19,598 669,952 0 0 17,870,813 Fire Prevention 1,111,603 46,241 30,825 5,826 113,437 0 0 1,307,932 Emergency Medical Services 7,855,108 981,468 1,416,222 29,554 548,927 0 640,348 11,471,627 Disaster Preparedness 150,249 0 10,249 0 11,996 0 0 172,494 Engineering 1,121,675 37,500 20,489 1,528 135,800 0 0 1,316,992 Traffic Engineering 704,981 17,000 2,420 1,850 112,565 0 0 838,816 Planning 1,198,206 116,280 22,745 0 118,120 0 0 1,455,351 Land Development 712,806 325,000 4,515 465 101,650 0 0 1,144,436 Development Services 1,582,831 100,000 18,634 3,840 243,589 0 0 1,948,894 Housing & Homeless Services 160,844 670,939 0 0 9,699 0 0 841,482 Economic Development 437,217 50,200 173,389 0 38,055 0 0 698,861 Public Works Administration 774,770 22,889 35,302 64,866 138,734 0 0 1,036,561 Graffiti Abatement 194,193 7,000 24,287 780 76,252 0 0 302,512 Community Services Admin.418,191 40,223 150,020 0 195,927 0 0 804,361 Recreation Programs 1,336,364 39,275 134,436 1,600 435,886 0 0 1,947,561 Park Maintenance 389,753 1,203,980 128,065 778,733 203,962 0 28,000 2,732,493 Parkways and Medians 125,775 224,728 18,826 124,673 8,436 0 0 502,438 Rancho Buena Vista Adobe 118,954 0 41,462 2,408 79,538 0 0 242,362 Senior Services 605,010 28,210 96,341 19,530 143,824 0 0 892,915 Cultural Arts 2,099,724 442,944 1,207,760 156,504 521,795 0 0 4,428,727 SUBTOTAL 48,362,866 35,702,031 5,593,373 1,501,290 6,854,237 0 748,598 98,762,395 Transfers to Reserves 8,473,311
Transfers Out-Prop L Debt Service 7,227,000
Transfers to CIP 0
Transfers Out to Other Funds 2,066,533
GENERAL FUND TOTAL $48,362,866 $35,702,031 $5,593,373 $1,501,290 $6,854,237 $0 $748,598 $116,529,239 CITY OF VISTACITYWIDE EXPENDITURE SUMMARY FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 5006/27/2023 C12 Page 104 of 322

Professional Operating Allocated Debt Service/Capital
Staffing Services Expense Utilities Costs Depreciation Outlay Total CITY OF VISTACITYWIDE EXPENDITURE SUMMARY FY 2024/25

NON-GENERAL FUND
CDBG Operations 132,092 41,379 153,639 0 19,484 0 0 346,594 Gas Tax Street Maintenance 1,329,998 682,298 215,772 4,920 1,000,074 0 72,623 3,305,685 Senior Nutrition Program 267,999 147,491 11,710 19,099 186,894 0 0 633,193 Lighting and Landscape Maint.136,792 290,025 547,331 390,543 252,074 0 0 1,616,765 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 236,433 158,978 254,998 0 106,912 0 0 757,321 Successor Agency Admin.40,535 12,000 415 0 31,975 6,926,308 0 7,011,233 Sewer Administration 174,474 7,076,970 9,105 0 610,107 0 0 7,870,656 Sewer Engineering 1,435,054 33,000 43,967 800 349,375 0 12,400 1,874,596 Stormwater Engineering 727,324 500,000 57,975 2,760 252,370 0 0 1,540,429 Sewer Maintenance 1,527,802 281,172 129,547 32,533 944,686 0 122,223 3,037,963 Stormwater Maintenance 777,382 504,360 66,558 47,199 388,480 0 0 1,783,979 BSD Administration 125,190 2,677,114 4,655 0 238,746 0 0 3,045,705 BSD Engineering 879,551 20,225 18,114 490 199,191 0 7,600 1,125,171 BSD Maintenance 943,434 172,688 80,117 48,631 521,383 0 66,663 1,832,916 Wave Waterpark 1,505,214 19,354 370,099 291,577 423,218 0 0 2,609,462 CMTC Engineering 179,917 281,000 5,125 1,000 70,706 0 0 537,748 CMTC Maintenance 0 157,369 0 0 15,701 0 0 173,070
Risk Management Admin.504,985 239,419 10,556,691 0 149,344 0 0 11,450,439 Building & Facility Maint.903,394 548,496 372,256 619,252 396,339 0 0 2,839,737 Fleet Maintenance 916,768 20,866 750,505 1,834 314,994 0 702,616 2,707,583 Information Technology 1,052,642 198,000 1,239,859 153,160 354,132 0 231,300 3,229,093 NON-GEN FUND SUB-TOTAL 13,796,980 14,363,991 14,920,038 1,669,278 6,907,018 6,926,308 1,215,425 59,799,038 Transfers to Reserves 1,564,818
Transfers Out 1,912,174
Transfers to CIP 12,573,449
NON-GEN FUND TOTAL $13,796,980 $14,363,991 $14,920,038 $1,669,278 $6,907,018 $6,926,308 $1,215,425 $75,849,479 TOTAL ALL FUNDS $62,159,846 $50,066,022 $20,513,411 $3,170,568 $13,761,255 $6,926,308 $1,964,023 $192,378,718 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 5106/27/2023 C12 Page 105 of 322

Total Available
Project Description Cost Reserve1

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

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 Budget Unit
$28,000
CITY OF VISTACAPITAL OUTLAY FY 2023/24
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Total Available
Project Description Cost Reserve1Budget Unit
CITY OF VISTACAPITAL OUTLAY FY 2023/24
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

TOTAL ALL FUNDS
1Monies set aside in previous fiscal years to replace vehicles or equipment. $48,000
$20,000
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 5306/27/2023 C12 Page 107 of 322

Total Available
Project Description Cost Reserve1

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

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

TOTAL ALL FUNDS
1Monies set aside in previous fiscal years to replace vehicles or equipment. $48,000
Budget Unit
$28,000
$20,000
CITY OF VISTACAPITAL OUTLAY FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 5406/27/2023 C12 Page 108 of 322

Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
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 Use of Prop. L
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.

CITY OF VISTAPROPOSITION "L"
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 5506/27/2023 C12 Page 109 of 322

Maturity
Date Principal Interest Other1 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"9/1/2037 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
1Other debt related costs may include administrative and audit costs.

Debt Service Costs
CITY OF VISTADEBT SERVICE PAYMENTS FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 5606/27/2023 C12 Page 110 of 322

Maturity
Date Principal Interest Other1 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 9/1/2037 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
5/1/2037 $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
1Other debt related costs may include administrative and audit costs.

Debt Service Costs
CITY OF VISTADEBT SERVICE PAYMENTS FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 5706/27/2023 C12 Page 111 of 322

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 95.80 110.80 110.80
Community Development 59.70 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 23.00
GRAND TOTAL 283.12 294.12 296.12 314.12 314.12
Note: Totals do not include the Mayor and the four City Councilmembers.

CITY OF VISTA

38.80 42.80 42.55 43.55 43.55

94.80 94.80 95.80 110.80 110.80

59.70 60.70 62.70

63.70 63.70

44.95 44.95 44.95

44.95 44.9523.88 28.87 28.13

28.13 28.1321.00 22.00 22.00

23.00 23.00

0.00 50.00
100.00
150.00
200.00
250.00
300.00
2020/21 2021/22 2022/23 2023/24 2024/25
Actual Actual Actual Budget Budget
Fu
l
l

T
i
m
e

E
q
u
i
v
a
l
e
n
t
Internal Services
Recreation & Community
Services
Public Works
Community
Development
Public Safety
General Government

SUMMARY OF POSITIONS BY CATEGORY
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 5806/27/2023 C12 Page 112 of 322

Authorized
Department Group Classification Range*Subtotal Positions Notes

CITY COUNCIL
Elct Mayor 1 -$ 3,236$
Elct Councilmember 4 -$ 3,118$
Con Secretary to the City Council C24 1 5,664$ -6,872$ SUBTOTAL 6

CITY MANAGER
-----City Manager MCP 1 -$ -24,617$
DD Assistant City Manager MCP 1 10,043$ -21,248$
Mgt Assistant to the City Manager MCP 1 9,778$ -11,885$ Mgt Communications Officer MCP 1 8,160$ -9,917$
Mgt Climate Action Plan Program Administrator MCP 1 7,876$ -9,573$ Mgt Management Analyst MCP 2 F 6,851$ -8,323$
Con Secretary to the City Manager C24 1 5,664$ -6,872$ Vma Community Improvement Maintenance Worker II V19 2 A/F 4,560$ -5,542$ Vma Community Improvement Maintenance Worker I V17 F 4,343$ -5,278$ Gen Communications Specialist G18 1 4,218$ -5,127$
Gen Office Aide G2 1 3,012$ -3,661$
Code Enforcement
Mgt Code Enforcement Manager MCP 1 8,173$ -9,935$
Gen Senior Code Enforcement Officer G32 1 6,261$ -7,610$ Gen Code Enforcement Officer II G26 4 5,409$ -6,574$ Gen Code Enforcement Officer I G19 2 4,560$ -5,542$ Gen Senior Office Specialist G13 1 3,939$ -4,788$
Housing and Homeless Services
Mgt Housing Program Manager MCP 1 8,664$ -10,532$
Mgt Homeless Services Program Manager MCP 1 8,664$ -10,532$ Gen Staff Assistant G21 1 4,788$ -5,819$
Gen Senior Office Specialist G13 1 F 3,939$ -4,788$ SUBTOTAL 25

INFORMATION TECHNOLOGY
Mgt Information Technology Director MCP 1 10,043$ -21,248$ Mgt Information Technology Manager MCP 1 9,824$ -11,938$ Mgt GIS Coordinator MCP 1 7,996$ -9,718$
Mgt Senior Information Technology Analyst MCP 1 7,996$ -9,718$ Mgt Information Technology Analyst MCP 2 6,907$ -8,395$ Con Information Technology Technician C26 2 5,409$ -6,574$ SUBTOTAL 8

HUMAN RESOURCES
DD Human Resources Director MCP 1 10,043$ -21,248$
Mgt Principal Human Resources Analyst MCP 1 8,821$ -10,724$ Mgt Risk & Safety Program Manager MCP 1 F 7,876$ -9,573$ Mgt Human Resources Analyst MCP 1 F 6,851$ -8,323$
Con Human Resources Coordinator C29 1 5,819$ 7,073$ Con Human Resources Technician II C23 2 F 5,027$ -6,110$ Con Senior Office Specialist C14 2 4,036$ -4,906$
Con Office Specialist II C10 1 F 3,661$ -4,450$
SUBTOTAL 10

ECONOMIC DEVELOPMENT
DD Economic Development Director MCP 1 10,043$ -21,248$ Gen Economic Development Specialist G31 1 6,110$ -7,427$ SUBTOTAL 2
Monthly Salary

CITY OF VISTACITYWIDE CLASSIFICATION & COMPENSATION INDEX CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 5906/27/2023 C12 Page 113 of 322

Authorized
Department Group Classification Range*Subtotal Positions Notes Monthly Salary

CITY OF VISTACITYWIDE CLASSIFICATION & COMPENSATION INDEX

FINANCE
DD Finance Director/Treasurer MCP 1 10,043$ -21,248$
Mgt Finance Manager MCP 1 10,350$ -12,579$
Mgt Budget Manager MCP 1 9,824$ -11,938$
Mgt Senior Management Analyst MCP 1 7,876$ -9,573$
Mgt Senior Accountant MCP 1 7,876$ -9,573$
Con Accountant C31 1 6,110$ -7,427$
Con Accounting Technician C23 1 5,027$ -6,110$
Gen Accounting Technician G22 2 4,906$ -5,963$
Gen Senior Account Clerk G18 1 4,450$ -5,409$
Gen Account Clerk G14 3 4,036$ -4,906$
SUBTOTAL 13

CITY ATTORNEY
-----City Attorney MCP 1 -$ -21,980$
Mgt Assistant City Attorney MCP 3 F 14,523$ -17,654$
Con Paralegal C29 1 5,819$ -7,073$
Con Staff Assistant C22 1 4,906$ -5,963$
Con Senior Office Specialist C14 1 4,036$ -4,906$
SUBTOTAL 7

CITY CLERK
DD City Clerk MCP 1 10,043$ -21,248$
Mgt Assistant City Clerk MCP 1 6,421$ -7,803$
Gen Program Assistant G16 1 4,238$ -5,151$
Gen Office Specialist II G9 1 F 3,573$ -4,343$
SUBTOTAL 4

FIRE DEPARTMENT
DD Fire Chief MCP 1 10,043$ -21,248$
Vco Deputy Fire Chief MCP 2 14,407$ -17,516$
Vco Fire Division Chief 1 12,867$ -15,640$
Vco Fire Battalion Chief MCP 4 12,025$ -14,616$
Vco Fire Marshall 1 12,025$ -14,616$
Mgt Emergency Services Officer MCP 1 8,851$ -10,760$ Mgt Management Analyst MCP 2 6,851$ -8,323$
Fir Fire Captain S80 19 9,143$ -11,113$
Fir Fire Engineer S70 18 7,902$ -9,608$
Fir Firefighter/Paramedic S30 42 A 7,598$ -9,239$
Fir Assistant Fire Marshall S85 1 9,144$ 14,616$
Fir Fire Inspector S35 4 6,426$ -8,614$
Emergency Medical Technicians (EMT)12 6 Partially Funded 4,126$ -4,854$ Gen Senior Office Specialist G13 2 3,939$ -4,788$
SUBTOTAL 110

PUBLIC WORKS
Admin.DD Public Works Director MCP 1 10,043$ -21,248$ Mgt Public Works Operations Manager MCP 2 10,350$ -12,579$ Mgt Management Analyst MCP 1 6,851$ -8,323$
Con Management Assistant C32 1 6,261$ -7,610$
Gen Senior Account Clerk G18 1 4,450$ -5,409$
Gen Program Assistant G16 1 4,238$ -5,151$
Gen Office Specialist II G9 3 F 3,573$ -4,343$
Vehicle Maintenance
Mgt Public Works Supervisor MCP 1 6,982$ -8,487$
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 6006/27/2023 C12 Page 114 of 322

Authorized
Department Group Classification Range*Subtotal Positions Notes Monthly Salary

CITY OF VISTACITYWIDE CLASSIFICATION & COMPENSATION INDEX Vma Fleet Maintenance Worker III V29 2 5,819$ -7,073$ Vma Fleet Maintenance Worker II V25 3 A/F 5,278$ -6,416$ Vma Fleet Maintenance Worker I V21 F 4,788$ -5,819$ Right-of-Way Maintenance
Mgt Public Works Supervisor MCP 1 6,982$ -8,487$
Vma Street Maintenance Worker III V23 4 5,027$ -6,110$ Vma Street Maintenance Worker II V19 12 A/F 4,560$ -5,542$ Vma Street Maintenance Worker I V17 F 4,343$ -5,278$ Vma Maintenance Worker Trainee V11 3,751$ -4,560$
Sanitary Sewer Maintenance
Mgt Public Works Supervisor MCP 1 10,043$ -21,248$
Vma Wastewater Worker III V27 3 5,542$ -6,737$
Vma Wastewater Worker II V22 12 A/F 4,906$ -5,963$
Vma Wastewater Worker I V20 F 4,672$ -5,679$
Vma Maintenance Worker Trainee V11 3,751$ -4,560$
Park/Facility
Mgt Public Works Supervisor MCP 2 6,982$ -8,487$
Vma Park Maintenance Worker III V23 2 5,027$ -6,110$ Vma Facilities Maintenance Worker III V23 2 5,027$ -6,110$ Vma Facilities Maintenance Worker II V19 3 A/F 4,560$ -5,542$ Vma Facilities Maintenance Worker I V17 4,343$ -5,278$ Vma Park Maintenance Worker I V15 4,136$ -5,027$
Vma Maintenance Worker Trainee V11 3,751$ -4,560$
SUBTOTAL 58

RECREATION & COMMUNITY SERVICES
DD Recreation & Community Services Director MCP 1 10,043$ -21,248$ Mgt Recreation & Community Services Ops Manager MCP 2 10,350$ -12,579$ Mgt Community Services Program Manager MCP 2 7,876$ -9,573$ Mgt Waterpark Manager MCP 1 7,876$ -9,573$
Mgt Management Analyst MCP 1 6,851$ -8,323$
Gen Theater Technical Coordinator G19 1 4,560$ -5,542$ Gen Account Clerk G14 1 4,036$ -4,906$
Vma Waterpark Facility Specialist V23 1 5,027$ -6,110$ Gen Assistant Waterpark Manager G18 2 4,450$ -5,409$ Gen Ticket Office Supervisor G19 1 4,560$ -5,542$
Gen Theater Administrative Coordinator G19 1 4,560$ -5,542$ Gen Sr. Office Specialist G13 1.75 F, 1PT 3,939$ -4,788$ Gen Park Ranger G12 4 3,844$ 4,672$
Gen Recreation Leader IV G10 1 3,661$ -4,450$
Gen Office Specialist II G9 1.75 3,573$ -4,343$
Gen Recreation Coordinator GN/AD34 3.75 4,194$ -5,098$ Gen Food Services Supervisor GN33 1 4,093$ -4,975$
Gen Bus Driver GN15 0.875 3,451$ -4,194$
SUBTOTAL 28.125

COMMUNITY DEVELOPMENT
Planning DD Community Development Director MCP 1 10,043$ -21,248$ Mgt Community Dev. Deputy Director/City Planner MCP 1 11,129$ -13,926$ Mgt Principal Planner MCP 1 9,042$ -10,989$
Mgt Senior Planner MCP 1 7,947$ -9,658$
Gen Associate Planner G36 1 6,903$ -8,390$
Gen Staff Assistant G21 1 4,788$ -5,819$
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 6106/27/2023 C12 Page 115 of 322

Authorized
Department Group Classification Range*Subtotal Positions Notes Monthly Salary

CITY OF VISTACITYWIDE CLASSIFICATION & COMPENSATION INDEX Development Services
Mgt Building Official MCP 1 10,916$ -13,264$
Gen Plan Check Engineer G44 1 8,390$ -10,199$
Gen Junior Plan Check Engineer G32 1 6,261$ 7,610$
Gen Senior Building Inspector G36 1 6,903$ -8,390$
Gen Building Inspector II G32 2 A/F 6,261$ -7,610$
Gen Supervising Dev. Services Tech G32 1 6,261$ -7,610$ Gen Senior Dev. Services Tech G30 1 5,963$ -7,248$ Gen Development Services Tech II G27 1 F 5,542$ -6,737$ Gen Senior Office Specialist G13 1 3,939$ -4,788$
SUBTOTAL 16

ENGINEERING
Admin.DD Engineering Director MCP 1 10,043$ -21,248$
Mgt City Engineer MCP 1 15,544$ -18,890$
Mgt Engineering Division Manager MCP 1 13,185$ -16,027$ Mgt Senior Engineer MCP 1 10,514$ -12,777$
Mgt Capital Projects Manager MCP 1 8,664$ -10,532$
Mgt Management Analyst MCP 1 6,851$ -8,323$
Gen Right of Way Agent G48 1 9,250$ -11,244$
Gen GIS Mapping Technician G25 1 5,278$ -6,416$
Stormwater
Mgt Stormwater Program Manager MCP 1 8,664$ -10,532$ Gen Sr. Environmental Specialist G36 1 6,903$ -8,390$ Gen Environmental Specialist II G32 3 F 6,261$ -7,610$ Con Management Assistant C32 1 6,261$ -7,610$
Traffic Engineering
Mgt Engineering Division Manager MCP 1 13,185$ -16,027$ Gen Traffic Systems Operations Specialist G44 1 8,390$ -10,199$ Gen Assistant Engineer G38 1 7,248$ -8,810$
Gen Senior Office Specialist G13 1 3,939$ -4,788$
Land Development
Mgt Senior Engineer MCP 1 10,514$ -12,777$
Gen Assistant Engineer G38 2 7,248$ -8,810$
Gen Construction Inspector II G32 1 F 6,261$ -7,610$ Sewer Projects
Mgt Engineering Division Manager MCP 1 13,185$ -16,027$ Mgt Principal Engineer MCP 1 11,807$ -14,344$
Mgt Senior Engineer MCP 1 10,514$ -12,777$
Mgt Capital Projects Manager MCP 1 8,664$ -10,532$
Gen Computerized Maint. Mgmt Systems Specialist G44 1 8,390$ -10,199$ Gen Assistant Engineer G38 1 7,248$ -8,810$
Gen Construction Inspector II G32 3 F 6,261$ -7,610$ Gen Engineering Technician II G31 1 F 6,110$ -7,427$ SUBTOTAL 32
319.125TOTAL POSITIONS
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 6206/27/2023 C12 Page 116 of 322

Authorized
Department Group Classification Range*Subtotal Positions Notes Monthly Salary

CITY OF VISTACITYWIDE CLASSIFICATION & COMPENSATION INDEX 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
Part-time Position
Human Resources Management Analyst/Assistant, Risk and Safety Management Analyst/Assistant and Assistant City Attorney/Deputy City Attorney are flexibly staffed classifications. Incumbents of the lower classification may be advanced to the higher classification at the discretion of the appointing authority and approval of the Human Resources Director. The salary range for the Human Resources and Risk and Safety Management Assistant, which is included in the Confidential Employee Group, is 10% below Management Analyst.

The salary range for Deputy City Attorney is 15% below Assistant City Attorney. Human Resources Technician I/II, Engineering Technician I/II, Environmental Specialist I/II, Development Services Technician I/II, Community Improvement Maintenance Worker I/II, Fleet Maintenance Worker I/II, Facility Maintenance Worker I/II, Office Specialist I/II, Construction Inspector I/II, Building Inspector I/II, Street Maintenance Worker I/II, Wastewater Worker I/II, and Park Maintenance Worker I/II are also flexibly staffed classifications.

CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 6306/27/2023 C12 Page 117 of 322

CITY OF VISTACITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 6406/27/2023 C12 Page 118 of 322

GENERAL GOVERNMENT
Fiscal Years 2023/24 and 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 6506/27/2023 C12 Page 119 of 322

CATEGORY DESCRIPTION

CITYWIDE TWO-YEAR GOALS
For the period of 2022-24 the City Council has established the following goals for the City:
•
•
•
•
•
•
•
•
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:
•
•
•
•
•
•
•
•
•
•Conclude ACH fraud detection and debarment alert software through integration with the cities financial software of record. •
•
•
•
•
•
•
Provide interpretation services at all City Council meetings.

Enhance community engagement and continue to increase social media presence.

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.

Improve functionality and customer service by implementing upgraded cashiering software and equipment as well as resident access for online payments.

Provide additional payment options through implementation of single use credit card for Accounts Payable.

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.

A Cleaner Vista
Parks & Recreation
Homelessness & Housing
Fiscal Responsibility
Public Safety
Climate and Environmental Responsibility
Support business retention and expansion with Vista CARES program, technology, data subscriptions, promotional blog posts & videos, and educational events.

Evaluate and enhance recruitment efforts to attract top quality candidates including expansion of social media platform.

Enhance citywide training to increase employee engagement and development.

Expand social media recruitment presence and platform.

Economic Development
Traffic: Continue to improve the flow of traffic for all forms of travel, reduce congestion, and improve our roads and sidewalks 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.

Implement an electronic onboarding and performance evaluations modules to automate and streamline HR business processes.

Complete implementation of Citywide electronic timekeeping system.

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.

CITY OF VISTAGENERALGOVERNMENTOVERVIEW
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 6606/27/2023 C12 Page 120 of 322

Original Revised Proposed Proposed
Actual Actual Budget Budget Budget Budget
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
City Council 639,505 676,637 713,605 726,701 777,564 796,266 City Manager 843,619 847,896 1,033,856 1,566,723 1,253,471 1,270,120 Human Resources 1,160,401 1,124,871 1,232,734 1,314,693 1,476,142 1,522,802 City Clerk 551,529 595,017 777,876 811,288 753,086 855,196 Finance 1,690,267 1,966,732 2,152,654 2,769,897 2,237,676 2,291,494 City Attorney 1,316,998 1,523,891 1,705,171 1,733,203 1,790,842 1,836,108 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 1,456,039 1,585,889 Economic Development 494,558 509,543 617,424 766,998 679,085 698,8610 TOTAL $9,185,749 $11,313,514 $9,389,493 $15,691,284 $10,623,905 $11,056,736 Staffing 5,651,076 8,526,617 6,740,114 10,928,127 7,783,871 8,138,174 Professional Services 597,181 484,893 688,572 1,412,862 772,227 778,908 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 $15,691,284 $10,623,905 $11,056,736

CITY OF VISTA
Public Safety

64.9%General
Government

10.9%
Community
Development

11.2%
Public Works

4.6%
Community
Services

8.4%
PERCENTAGE OF 2023/24

GENERAL FUND EXPENDITURES
(EXCLUDING TRANSFERS)
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Actual Actual Budget Budget Budget Budget

GENERAL GOVERNMENT HISTORICAL COMPARISON
Capital Outlay
Debt Service/Depreciation
Allocated Costs
Utilities
Operating Expenses
Professional Services
Staffing

GENERAL GOVERNMENTBUDGET SUMMARY
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 6706/27/2023 C12 Page 121 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2023/24 City Council
0010100 536,939 10,000 92,902 0 137,723 0 777,564
City Manager
0010105 1,072,620 0 22,798 0 158,053 0 1,253,471
Human Resources
0010120 1,094,582 107,000 81,117 0 193,443 0 1,476,142
City Clerk
0010125 629,536 12,320 12,700 0 88,480 10,050 753,086
Finance
0010130 1,714,271 167,048 178,793 0 177,564 0 2,237,676 City Attorney
0010140 1,569,705 9,335 69,955 0 141,847 0 1,790,842
Contract Legal Contingencies
0010141 0 175,000 25,000 0 0 0 200,000
Non-Departmental
0010145 748,853 250,524 168,504 1,377 286,781 0 1,456,039 Economic Development
0010370 417,365 41,000 183,251 0 37,469 0 679,085
TOTAL $7,783,871 $772,227 $835,020 $1,377 $1,221,360 $10,050 $10,623,905 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.

CITY OF VISTAGENERALGOVERNMENTBUDGETSUMMARY FY 2023/24 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 6806/27/2023 C12 Page 122 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2024/25 City Council
0010100 546,528 10,000 100,918 0 138,820 0 796,266
City Manager
0010105 1,092,653 0 18,135 0 159,332 0 1,270,120
Human Resources
0010120 1,123,484 122,000 79,784 0 197,534 0 1,522,802
City Clerk
0010125 651,609 12,320 102,105 0 89,162 0 855,196
Finance
0010130 1,754,576 171,684 186,077 0 179,157 0 2,291,494 City Attorney
0010140 1,617,945 3,980 71,025 0 143,158 0 1,836,108
Contract Legal Contingencies
0010141 0 175,000 25,000 0 0 0 200,000
Non-Departmental
0010145 914,162 233,724 167,868 1,386 268,749 0 1,585,889 Economic Development
0010370 437,217 50,200 173,389 0 38,055 0 698,861
TOTAL $8,138,174 $778,908 $924,301 $1,386 $1,213,967 $0 $11,056,736 CITY OF VISTAGENERALGOVERNMENTBUDGETSUMMARY FY 2024/25 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 6906/27/2023 C12 Page 123 of 322

•
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 1.00 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 428,442 481,003 499,705
$726,701 $777,564 $796,266
None
Category: General Government | Fund Type: General | Fund: 001 General Fund | 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

CITY OF VISTACITY COUNCILPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 7006/27/2023 C12 Page 124 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

CITY COUNCIL
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
546,528
546,528
7,000
3,000
10,000
960
15,000
0 15,151
69,807
100,918
0 0
70,492
10,137
58,191
138,820
$796,266

STAFFING
Salaries & Benefits 458,739 470,114 498,181 536,939 494,461 458,739 SUBTOTAL 470,114 498,181 536,939 494,461

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

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 50,605 51,350 53,566 70,120 53,566 Insurance/Surety 3,141 3,436 3,608 9,654 3,608
Information Technology 53,924 55,006 57,515 57,949 57,515 107,670 SUBTOTAL 109,792 114,689 137,723 114,689
$639,505 TOTAL $676,637 $726,701 $777,564 $713,605
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 7106/27/2023 C12 Page 125 of 322

•
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 1.00 1.00 1.00
Assistant City Manager 1.00 1.00 1.00 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 1,076,827 822,078 838,727
$1,566,723 $1,253,471 $1,270,120
None.

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
Category: General Government | Fund Type: General | Fund: 001 General Fund | Org: 0010105

CITY OF VISTACITY MANAGERPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 7206/27/2023 C12 Page 126 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

CITY MANAGER
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,092,653
1,092,653
625
10,693
617
0 310
1,500
4,390
18,135
0 0
64,661
53,937
40,734
159,332
$1,270,120

STAFFING
Salaries & Benefits 736,452 705,658 1,403,619 1,072,620 870,767 736,452 SUBTOTAL 705,658 1,403,619 1,072,620 870,767

OPERATING EXPENSES
Office Supplies 556 536 625 625 625
Training/Mileage/Conferences 2,963 5,198 10,000 15,366 9,000 Training Materials & Publications 177 539 575 617 560 Auto Allowance 7,811 6,016 13,100 0 14,100
Special Department Expense 60 24 310 310 310
State & Local Associations 1,500 0 1,500 1,500 1,500 Professional Memberships 490 490 2,580 4,380 2,580 13,556 SUBTOTAL 12,802 28,690 22,798 28,675

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

ALLOCATED COSTS
Facility Rental/Maintenance 46,419 47,102 49,136 64,320 49,136 Insurance/Surety 10,795 49,510 50,094 53,169 50,094 Information Technology 34,865 31,741 32,544 40,564 32,544 92,079 SUBTOTAL 128,353 131,774 158,053 131,774
$843,619 TOTAL $847,896 $1,566,723 $1,253,471 $1,033,856 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 7306/27/2023 C12 Page 127 of 322

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

POSITION SUMMARY
Director of Human Resources 0.80 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 2.00 2.00 2.00 2.00 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 824,956 960,918 1,007,578
$1,314,693 $1,476,142 $1,522,802
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.

PROGRAM STATEMENT
Category: General Government | Fund Type: General | Fund: 001 General Fund | Org: 0010120 The professional services category includes an increase to engage a consultant for executive level profesional recruitment services.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Position changes include the addition of a Human Resources Coordinator position.

CITY OF VISTAHUMAN RESOURCESPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 7406/27/2023 C12 Page 128 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

HUMAN RESOURCES
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,123,484
1,123,484
100,000
22,000
122,000
2,525
49,184
995
0 15,300
1,780
10,000
79,784
0 0
52,849
73,886
70,799
197,534
$1,522,802

STAFFING
Salaries & Benefits 858,761 873,075 902,249 1,094,582 920,290 858,761 SUBTOTAL 873,075 902,249 1,094,582 920,290

PROFESSIONAL SERVICES
Professional/Consulting Services 114,176 29,292 160,000 85,000 60,000 Events & Cultural Services 11,810 13,815 22,000 22,000 22,000 125,987 SUBTOTAL 43,107 182,000 107,000 82,000

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 37,939 38,498 40,160 52,570 40,160 Insurance/Surety 8,375 34,497 36,222 70,368 36,222 Information Technology 74,249 79,232 80,248 70,505 80,248 120,563 SUBTOTAL 152,227 156,630 193,443 156,630
$1,160,401 TOTAL $1,124,871 $1,314,693 $1,476,142 $1,232,734 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 7506/27/2023 C12 Page 129 of 322

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

POSITION SUMMARY
City Clerk 1.00 1.00 1.00 1.00 1.00
Assistant City Clerk 1.00 1.00 1.00 1.00 1.00
Program Assistant 1.00 1.00 1.00 1.00
Records Technician 1.00
Office Specialist I/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 507,585 460,999 836,870
$811,288 $753,086 $855,196
The professional services category includes an increase to provide additional translation services at City Council workshops and meetings.

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 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
Category: General Government | Fund Type: General | Fund: 001 General Fund | Org: 0010125

PROGRAM STATEMENT

CITY OF VISTACITY CLERKPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 7606/27/2023 C12 Page 130 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

CITY CLERK
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
651,609
651,609
11,520
800
12,320
1,060
3,000
0 93,000
800
240
3,800
205
102,105
0 0
44,334
6,034
38,794
89,162
0 $855,196

STAFFING
Salaries & Benefits 454,168 509,861 627,081 629,536 594,669 454,168 SUBTOTAL 509,861 627,081 629,536 594,669

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

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 31,827 32,295 33,689 44,100 33,689 Insurance/Surety 5,695 6,252 6,565 5,747 6,565
Information Technology 32,724 34,250 35,701 38,633 35,701 70,246 SUBTOTAL 72,797 75,955 88,480 75,955
CAPITAL OUTLAY 0 0 0 10,050 0
$551,529 TOTAL $595,017 $811,288 $753,086 $777,876
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 7706/27/2023 C12 Page 131 of 322

•
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 0.90 0.90 0.90 0.90
Budget Manager 1.00 1.00 1.00 1.00 1.00
Senior Management Analyst 0.75 0.75 0.75 0.75 0.75
Senior Accountant 1.00 1.00 1.00 1.00 1.00
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 490,273 672,389 727,561
General Fund 1,573,830 715,451 714,096
$2,769,897 $2,237,676 $2,291,494
Position changes in FY 2022/23 include the reclassification of one Account Clerk to an Accounting Technician.

SIGNIFICANT CHANGES FROM PRIOR BUDGET

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.

Category: General Government | Fund Type: General | Fund: 001 General Fund | Org: 0010130

CITY OF VISTAFINANCEPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 7806/27/2023 C12 Page 132 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

FINANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,754,576
1,754,576
171,684
171,684
24,355
13,498
619
0 145,930
1,675
0 186,077
0 0
53,857
18,131
107,169
179,157
$2,291,494

STAFFING
Salaries & Benefits 1,134,123 1,389,004 1,506,374 1,714,271 1,557,458 1,134,123 SUBTOTAL 1,389,004 1,506,374 1,714,271 1,557,458

PROFESSIONAL SERVICES
Professional/Consulting Services 209,855 143,150 584,562 167,048 130,395 209,855 SUBTOTAL 143,150 584,562 167,048 130,395

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 38,663 39,232 40,926 53,573 40,926 Insurance/Surety 89,098 148,229 155,641 17,268 155,641 Information Technology 87,803 91,397 95,213 106,723 95,213 215,564 SUBTOTAL 278,858 291,780 177,564 291,780
$1,690,267 TOTAL $1,966,732 $2,769,897 $2,237,676 $2,152,654 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 7906/27/2023 C12 Page 133 of 322

•
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 1.00
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 1.00 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 1,075,896 1,121,162
$1,733,203 $1,790,842 $1,836,108
None
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
Category: General Government | Fund Type: General | Fund: 001 General Fund | Org: 0010140

PROGRAM STATEMENT

CITY OF VISTACITY ATTORNEYPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 8006/27/2023 C12 Page 134 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

CITY ATTORNEY
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,617,945
1,617,945
3,980
0 3,980
5,600
22,500
15,415
0 0
4,025
23,485
0 71,025
0 0
60,372
0 14,896
67,890
143,158
$1,836,108

STAFFING
Salaries & Benefits 1,136,260 1,304,367 1,504,283 1,569,705 1,491,446 1,136,260 SUBTOTAL 1,304,367 1,504,283 1,569,705 1,491,446

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

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 43,340 43,978 45,876 60,053 45,876 Vehicle Maintenance 1,327 581 581 0 581
Insurance/Surety 17,081 15,953 16,751 14,187 16,751 Information Technology 62,813 67,020 69,907 67,607 69,907 124,561 SUBTOTAL 127,532 133,115 141,847 133,115
$1,316,998 TOTAL $1,523,891 $1,733,203 $1,790,842 $1,705,171 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 8106/27/2023 C12 Page 135 of 322

•
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

SIGNIFICANT CHANGES FROM PRIOR BUDGET
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.

None

PROGRAM STATEMENT
Category: General Government | Fund Type: General | Fund: 001 General Fund | Org: 0010141

CITY OF VISTACONTRACT LEGAL CONTINGENCIESPROGRAMSTATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 8206/27/2023 C12 Page 136 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

CONTRACT LEGAL CONTINGENCIES
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
175,000
175,000
25,000
25,000
$200,000

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

OPERATING EXPENSES
Contingencies 0 0 25,000 25,000 25,000
0 SUBTOTAL 0 25,000 25,000 25,000
$125,292 TOTAL $82,890 $277,643 $200,000 $200,000
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 8306/27/2023 C12 Page 137 of 322

•
•
•
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 1,077,153 1,207,003
$5,724,137 $1,456,039 $1,585,889

MAJOR PROJECTS DURING CURRENT BUDGET PERIOD
City's 60th Anniversary Events
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

PROGRAM STATEMENT
Category: General Government | Fund Type: General | Fund: 001 General Fund | Org: 0010145 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.

CITY OF VISTANON-DEPARTMENTALPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 8406/27/2023 C12 Page 138 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

NON-DEPARTMENTAL
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
914,162
914,162
226,724
0 7,000
233,724
11,938
0 2,500
4,890
0 41,338
1,502
4,500
1,200
100,000
167,868
1,200
186
1,386
146,073
16,027
26,568
12,191
67,890
268,749
0 $1,585,889

STAFFING
Salaries & Benefits 539,399 2,926,396 4,113,582 748,853 414,672 539,399 SUBTOTAL 2,926,396 4,113,582 748,853 414,672

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

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 130,276 120,299 124,360 142,228 124,360 Vehicle Maintenance 9,666 10,329 8,402 15,906 8,402 Vehicle Replacement 21,466 24,616 19,472 49,407 19,472 Insurance/Surety 5,905 8,072 8,451 11,633 8,451
Information Technology 28,935 39,708 41,422 67,607 41,422 196,248 SUBTOTAL 203,024 202,107 286,781 202,107
CAPITAL OUTLAY 135,043 239,844 587,515 0 0
$2,363,579 TOTAL $3,986,035 $5,724,137 $1,456,039 $956,173 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 8506/27/2023 C12 Page 139 of 322

•
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 718,498 630,585 650,361
$766,998 $679,085 $698,861

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.

Category: Economic Development | Fund Type: General | Fund: 001 General Fund | Org: 0010370

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None

CITY OF VISTAECONOMICDEVELOPMENTPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 8606/27/2023 C12 Page 140 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

ECONOMIC DEVELOPMENT
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
437,217
437,217
50,200
50,200
810
11,092
0 78,000
25,000
2,540
54,947
1,000
173,389
0 0
13,755
4,903
19,397
38,055
0 $698,861

STAFFING
Salaries & Benefits 333,175 348,143 372,758 417,365 396,351 333,175 SUBTOTAL 348,143 372,758 417,365 396,351

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

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 11,220 11,063 11,486 13,484 11,486 Insurance/Surety 4,160 4,569 4,797 4,669 4,797
Information Technology 17,772 18,812 19,534 19,316 19,534 33,152 SUBTOTAL 34,444 35,817 37,469 35,817
CAPITAL OUTLAY 3,395 0 0 0 0
$494,558 TOTAL $509,543 $766,998 $679,085 $617,424
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 8706/27/2023 C12 Page 141 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 8806/27/2023 C12 Page 142 of 322

PUBLIC SAFETY
Fiscal Years 2023/24 and 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 8906/27/2023 C12 Page 143 of 322

CATEGORY DESCRIPTION
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.

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.

CITY OF VISTAPUBLIC SAFETYOVERVIEW
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 9006/27/2023 C12 Page 144 of 322

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 28,347,833 29,189,842 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 1,581,944 1,694,504 1,849,838 Fire Training 293,995 349,953 338,391 397,072 502,111 473,168 Fire Maintenance 1,769,702 1,877,566 3,144,470 3,631,313 2,198,024 2,257,321 Fire Suppression 14,835,431 14,832,328 15,602,939 21,174,228 17,858,956 17,870,813 Fire Prevention 596,645 709,338 907,098 1,073,880 1,265,452 1,307,932 Emergency Medical Services 6,245,904 7,061,853 6,978,225 7,728,889 11,476,329 11,471,627 Disaster Preparedness 313,740 212,606 168,202 450,834 169,407 172,494 TOTAL $50,906,598 $53,002,066 $57,124,589 $64,404,163 $63,538,360 $64,618,779 Staffing 19,339,139 20,763,452 20,945,575 21,785,141 25,733,178 27,417,466 Professional Services 26,585,633 27,674,111 29,647,454 29,286,885 29,773,066 30,706,711 Operating Expenses 1,275,338 1,316,742 1,353,136 2,503,402 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 $64,404,163 $63,538,360 $64,618,779

CITY OF VISTA
Public Safety

65.0%General
Government

10.9%
Community
Development

11.2%
Public Works

4.6%
Community
Services

8.3%
PERCENTAGE OF 2023/24

GENERAL FUND EXPENDITURES
(EXCLUDING TRANSFERS)
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Actual Actual Budget Budget Budget Budget

PUBLIC SAFETY HISTORICAL COMPARISON
Capital Outlay
Debt Service/Depreciation
Allocated Costs
Utilities
Operating Expenses
Professional Services
Staffing

PUBLIC SAFETYBUDGET SUMMARY
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 9106/27/2023 C12 Page 145 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2023/24 Law Enforcement
0010200 116,861 27,933,206 235,564 4,047 58,155 0 28,347,833 School Safety
0010225 0 20,744 5,000 0 0 0 25,744
Fire Administration
0010250 1,404,068 125,931 11,951 2,898 149,656 0 1,694,504 Fire Training
0010251 309,201 106,047 73,730 966 12,167 0 502,111
Fire Maintenance
0010252 0 96,150 546,220 248,251 1,307,403 0 2,198,024
Fire Suppression
0010260 15,167,625 514,677 194,976 19,598 662,080 1,300,000 17,858,956 Fire Prevention
0010270 1,071,484 46,077 29,840 5,826 112,225 0 1,265,452 Emergency Medical Services
0010280 7,516,454 930,234 1,410,204 29,554 539,919 1,049,964 11,476,329 Disaster Preparedness
0010290 147,485 0 10,076 0 11,846 0 169,407
TOTAL $25,733,178 $29,773,066 $2,517,561 $311,140 $2,853,451 $2,349,964 $63,538,360 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.

CITY OF VISTAPUBLIC SAFETYBUDGET SUMMARY FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 9206/27/2023 C12 Page 146 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2024/25 Law Enforcement
0010200 118,979 28,770,570 233,754 4,249 62,290 0 29,189,842 School Safety
0010225 0 20,744 5,000 0 0 0 25,744
Fire Administration
0010250 1,453,218 150,262 12,006 2,898 151,204 80,250 1,849,838 Fire Training
0010251 278,286 106,952 74,630 966 12,334 0 473,168
Fire Maintenance
0010252 0 96,255 566,383 270,473 1,324,210 0 2,257,321
Fire Suppression
0010260 16,450,023 534,219 197,021 19,598 669,952 0 17,870,813 Fire Prevention
0010270 1,111,603 46,241 30,825 5,826 113,437 0 1,307,932 Emergency Medical Services
0010280 7,855,108 981,468 1,416,222 29,554 548,927 640,348 11,471,627 Disaster Preparedness
0010290 150,249 0 10,249 0 11,996 0 172,494
TOTAL $27,417,466 $30,706,711 $2,546,090 $333,564 $2,894,350 $720,598 $64,618,779 CITY OF VISTAPUBLIC SAFETYBUDGET SUMMARY FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 9306/27/2023 C12 Page 147 of 322

•
•
•
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 26,870,757 27,698,735
$28,340,259 $28,347,833 $29,189,842
A Motor Deputy position was added to contract services in FY 2023/24.

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.

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 Sheriff's 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
Category: Public Safety | Fund Type: General | Fund: 001 General Fund | Org: 0010200

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

CITY OF VISTALAW ENFORCEMENTPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 9406/27/2023 C12 Page 148 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

LAW ENFORCEMENT
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
118,979
118,979
28,768,902
1,668
0 28,770,570
1,630
9,550
149,911
95 2,800
69,768
233,754
4,249
4,249
51,532
0 2,999
7,759
62,290
$29,189,842

STAFFING
Salaries & Benefits 106,119 60,420 106,824 116,861 106,117 106,119 SUBTOTAL 60,420 106,824 116,861 106,117

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

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 44,370 42,995 44,378 47,572 44,378 Equipment Replacement 0 0 62,577 0 62,577
Insurance/Surety 5,398 2,492 2,617 2,856 2,617
Information Technology 7,851 6,435 6,724 7,727 6,724 57,619 SUBTOTAL 51,922 116,296 58,155 116,296
$25,512,862 TOTAL $26,588,733 $28,340,259 $28,347,833 $28,558,847 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 9506/27/2023 C12 Page 149 of 322

•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

PROGRAM STATEMENT
Category: Public Safety | Fund Type: General | Fund: 001 General Fund | Org: 0010225 The School Safety Program allocates funding to share costs of the adult crossing guards with the Vista Unified School District. In addition, the Sheriff's 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

CITY OF VISTASCHOOL SAFETY PROGRAMPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 9606/27/2023 C12 Page 150 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

SCHOOL SAFETY PROGRAM
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
20,744
20,744
500
4,000
500
5,000
$25,744

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

OPERATING EXPENSES
Furniture/Equipment < $5,000 93 388 500 500 500
Training/Mileage/Conferences 0 2,854 4,000 4,000 4,000 Uniforms & Accessories 553 0 500 500 500
646 SUBTOTAL 3,242 5,000 5,000 5,000
$21,390 TOTAL $23,986 $25,744 $25,744 $25,744
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 9706/27/2023 C12 Page 151 of 322

•
•

MAJOR PROJECTS IN CURRENT BUDGET PERIOD
•Conduct a comprehensive fee for service survey as part of a citywide fee survey. •
•
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 2.00 2.00 2.00 2.00 2.00
Management Analyst 1.00 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 1,212,417 1,222,593 1,357,318
$1,581,944 $1,694,504 $1,849,838
Re-accreditation through Center for Public Safety Excellence(CPSE) Fire Station 3 Renovation
Category: Public Safety | Fund Type: General | Fund: 001 General Fund | Org: 0010250

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.

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.

The Capital Outlay account in FY 2024/25 includes funds to replace the Fire Chief vehicle.

CITY OF VISTAFIRE ADMINISTRATIONPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 9806/27/2023 C12 Page 152 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

FIRE ADMINISTRATION
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,453,218
1,453,218
39,076
0 60
111,126
150,262
5,329
0 2,152
1,250
825
2,250
200
12,006
2,898
2,898
73,756
19,257
58,191
151,204
80,250
$1,849,838

STAFFING
Salaries & Benefits 1,168,587 1,178,878 1,374,927 1,404,068 1,223,067 1,168,587 SUBTOTAL 1,178,878 1,374,927 1,404,068 1,223,067

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

OPERATING EXPENSES
Office Supplies 3,247 4,950 5,015 5,376 5,015
Training Materials & Publications 0 0 90 0 90
Special Department Expense 1,782 1,895 14,440 2,055 1,910 State & Local Associations 750 1,200 1,250 1,250 1,250 Professional Memberships 0 235 820 820 750
Uniforms & Accessories 1,316 0 2,250 2,250 0
Equipment Maintenance/Services 0 44 200 200 200
7,096 SUBTOTAL 8,324 24,065 11,951 9,215

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

ALLOCATED COSTS
Facility Rental/Maintenance 52,949 53,728 56,047 73,367 56,047 Insurance/Surety 11,674 23,153 24,310 18,340 24,310 Information Technology 50,484 52,637 54,814 57,949 54,814 115,107 SUBTOTAL 129,518 135,171 149,656 135,171
CAPITAL OUTLAY 2,235 0 0 0 0
$1,316,930 TOTAL $1,345,703 $1,581,944 $1,694,504 $1,400,673 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 9906/27/2023 C12 Page 153 of 322

•
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 320,692 403,834 370,640
$397,072 $502,111 $473,168
Category: Public Safety | Fund Type: General | Fund: 001 General Fund | 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.

CITY OF VISTAFIRE TRAININGPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 10006/27/2023 C12 Page 154 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

FIRE TRAINING
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
278,286
278,286
83,009
23,943
106,952
58,000
14,000
380
1,500
750
74,630
966
966
2,635
9,699
12,334
0 $473,168

STAFFING
Salaries & Benefits 194,678 244,148 244,081 309,201 231,394 194,678 SUBTOTAL 244,148 244,081 309,201 231,394

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

OPERATING EXPENSES
Training/Mileage/Conferences 43,788 49,673 54,119 58,000 50,000 Training Materials & Publications 7,797 10,350 27,984 13,100 7,850 Professional Memberships 100 100 130 380 130
Technology Purchases & Services 1,500 1,500 3,000 1,500 1,500 Uniforms & Accessories 0 0 750 750 0
53,185 SUBTOTAL 61,623 85,983 73,730 59,480

UTILITIES
Telephone/Wireless 906 1,170 1,446 966 1,446
906 SUBTOTAL 1,170 1,446 966 1,446

ALLOCATED COSTS
Insurance/Surety 1,940 2,155 2,263 2,509 2,263
Information Technology 8,291 8,502 21,864 9,658 8,864 10,231 SUBTOTAL 10,657 24,127 12,167 11,127
CAPITAL OUTLAY (58) 0 0 0 0
$293,995 TOTAL $349,953 $397,072 $502,111 $338,391
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 10106/27/2023 C12 Page 155 of 322

•
•
•
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 3,127,016 1,600,215 1,643,094
$3,631,313 $2,198,024 $2,257,321
The technology purchases and services category includes increases to maintain operational iPad units required in all Fire vehicles.

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
Category: Public Safety | Fund Type: General | Fund: 001 General Fund | Org: 0010252 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.

Increases in fuel and vehicle maintenance reflect anticipated need with the addition of two ambulances to the Emergency Services fleet.

CITY OF VISTAFIRE MAINTENANCEPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 10206/27/2023 C12 Page 156 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

FIRE MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
2,205
94,050
96,255
33,075
290,000
24,400
11,368
22,000
130,590
54,950
566,383
218,844
480
33,577
15,322
2,250
270,473
362,067
962,143
0 0
1,324,210
0 $2,257,321

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

OPERATING EXPENSES
Operating Supplies 29,908 22,279 30,483 31,500 22,000 Fuel 135,290 224,413 236,391 275,000 190,000
Furniture/Equipment < $5,000 38,092 14,468 35,965 23,700 17,818 Special Department Expense 7,885 7,487 8,866 10,507 7,487 Technology Purchases & Services 0 0 0 22,000 0
Equipment Maintenance/Services 95,883 95,341 165,182 129,719 107,341 Land & Building Maintenance 22,285 45,835 66,229 53,794 51,229 329,343 SUBTOTAL 409,822 543,116 546,220 395,875

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

ALLOCATED COSTS
Facility Rental/Maintenance 329,478 328,773 336,462 351,564 336,462 Vehicle Maintenance 854,213 867,441 898,776 955,839 884,414 Vehicle Replacement 5,354 0 1,173,133 0 1,173,133
Equipment Replacement 0 0 37,423 0 37,423
1,189,045 SUBTOTAL 1,196,214 2,445,794 1,307,403 2,431,432 CAPITAL OUTLAY 0 0 310,000 0 0
$1,769,702 TOTAL $1,877,566 $3,631,313 $2,198,024 $3,144,470 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 10306/27/2023 C12 Page 157 of 322

•
•
Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 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 3.00 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 12,794,042 13,877,086 15,094,265
$21,174,228 $17,858,956 $17,870,813

PROGRAM STATEMENT
Category: Public Safety | Fund Type: General | Fund: 001 General Fund | Org: 0010260 The Uniforms and Accessories category includes cost increases in PPE and additional funds for new-hires.

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.

CITY OF VISTAFIRE SUPPRESSIONPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 10406/27/2023 C12 Page 158 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

FIRE SUPPRESSION
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
16,450,023
16,450,023
0 528,390
5,829
534,219
600
14,695
0 34,400
0 15,150
3,000
125,176
0 4,000
197,021
19,598
19,598
117,134
552,818
669,952
0 $17,870,813

STAFFING
Salaries & Benefits 12,455,434 13,504,530 13,762,352 15,167,625 13,246,280 12,455,434 SUBTOTAL 13,504,530 13,762,352 15,167,625 13,246,280

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

OPERATING EXPENSES
Office Supplies 340 230 600 600 600
Operating Supplies 9,073 12,409 13,700 13,650 9,400 Fuel 3,442 1,514 1,678 0 0
Furniture/Equipment < $5,000 25,564 30,148 35,890 33,400 28,400 Training/Mileage/Conferences 6,910 916 4,443 0 0
Special Department Expense 228 18,300 29,550 15,150 29,550 Technology Purchases & Services 4,090 898 1,438 3,000 2,520 Uniforms & Accessories 78,984 156,575 200,442 125,176 89,426 Rents & Leases 1,798 0 2,313 0 0
Printing/Copying 2,359 881 4,000 4,000 4,000
132,789 SUBTOTAL 221,871 294,055 194,976 163,896

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

ALLOCATED COSTS
Insurance/Surety 97,543 101,272 106,335 111,556 106,335 Information Technology 465,020 486,770 507,592 550,524 507,592 562,563 SUBTOTAL 588,042 613,927 662,080 613,927
CAPITAL OUTLAY 1,210,305 114,510 5,999,768 1,300,000 1,081,200 $14,835,431 TOTAL $14,832,328 $21,174,228 $17,858,956 $15,602,939 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 10506/27/2023 C12 Page 159 of 322

•
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 1.00 1.00 1.00 1.00 1.00
Fire Inspector 2.00 3.00 4.00 4.00 4.00

3.00 4.00 5.00 6.00 6.00

FINANCING SOURCES
Department revenues 268,155 301,308 305,898
Use of reserves 240,196 0 0
General Fund 565,529 964,144 1,002,034
$1,073,880 $1,265,452 $1,307,932
Category: Public Safety | Fund Type: General | Fund: 001 General Fund | Org: 0010270

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Position changes in FY 2023/24 include the addition of the Fire Marshall position to reflect the needs of the department.

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.

CITY OF VISTAFIRE PREVENTIONPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 10606/27/2023 C12 Page 160 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

FIRE PREVENTION
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,111,603
1,111,603
0 2,800
43,441
46,241
7,040
473
200
4,055
965
0 13,892
3,750
250
0 200
30,825
5,826
5,826
49,171
15,773
48,493
113,437
0 $1,307,932

STAFFING
Salaries & Benefits 462,135 568,226 670,639 1,071,484 657,994 462,135 SUBTOTAL 568,226 670,639 1,071,484 657,994

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

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 35,299 35,819 37,365 48,912 37,365 Insurance/Surety 21,050 17,963 18,861 15,022 18,861 Information Technology 27,869 29,005 34,102 48,291 28,602 84,218 SUBTOTAL 82,787 90,328 112,225 84,828
CAPITAL OUTLAY 0 376 240,197 0 131,970
$596,645 TOTAL $709,338 $1,073,880 $1,265,452 $907,098
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 10706/27/2023 C12 Page 161 of 322

•
•
•
•

MAJOR PROJECTS IN CURRENT BUDGET PERIOD
•Oversee replacement of all AED units located in City buildings and in Fire Department vehicles. •
•
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 3,694,248 5,093,813 4,819,198
$7,728,889 $11,476,329 $11,471,627
Category: Public Safety | Fund Type: General | Fund: 001 General Fund | Org: 0010280 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.

PROGRAM STATEMENT
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.

Refurbish two reserve ambulances.

The Capital Outlay account in FY 2024/25 includes funds to replace two ambulances.

The Capital Outlay account in FY 2023/24 includes funds to rechassis two ambulances and purchase a new ambulance.

CITY OF VISTAEMERGENCY MEDICAL SERVICESPROGRAM STATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 10806/27/2023 C12 Page 162 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

EMERGENCY MEDICAL SERVICES
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
7,855,108
7,855,108
672,488
308,980
981,468
1,750
333,663
3,713
1,061
4,509
1,034,731
265
16,280
11,750
8,000
500
1,416,222
29,554
29,554
16,390
154,293
378,244
548,927
640,348
$11,471,627

STAFFING
Salaries & Benefits 4,822,997 5,100,071 5,475,634 7,516,454 5,339,128 4,822,997 SUBTOTAL 5,100,071 5,475,634 7,516,454 5,339,128

PROFESSIONAL SERVICES
Contracts with Other Agencies 538,769 562,337 631,695 640,466 591,247 Service Contract 193,971 199,025 277,974 289,768 228,898 732,740 SUBTOTAL 761,362 909,669 930,234 820,145

OPERATING EXPENSES
Office Supplies 1,549 1,407 1,570 1,750 1,750
Operating Supplies 199,801 211,478 250,000 316,280 242,526 Furniture/Equipment < $5,000 5,673 22 12,178 3,605 4,700 Training/Mileage/Conferences 900 0 1,000 1,030 1,000 Training Materials & Publications 3,207 2,571 4,250 4,378 4,250 Special Department Expense 196,445 206,978 705,338 1,034,366 252,825 Professional Memberships 260 50 270 265 270
Technology Purchases & Services 14,880 15,955 17,460 16,280 14,880 Uniforms & Accessories 0 0 5,750 23,750 0
Equipment Maintenance/Services 12,903 2,736 8,000 8,000 8,000 Printing/Copying 0 0 500 500 500
435,619 SUBTOTAL 441,198 1,006,316 1,410,204 530,701

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

ALLOCATED COSTS
Facility Rental/Maintenance 11,766 11,940 12,455 16,304 12,455 Insurance/Surety 34,055 45,607 47,887 146,946 47,887 Information Technology 191,981 202,653 211,563 376,669 211,563 237,802 SUBTOTAL 260,200 271,905 539,919 271,905
CAPITAL OUTLAY 775 478,785 45,000 1,049,964 0
$6,245,904 TOTAL $7,061,853 $7,728,889 $11,476,329 $6,978,225 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 10906/27/2023 C12 Page 163 of 322

•
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 155,922 131,638 134,725
$450,834 $169,407 $172,494

PROGRAM STATEMENT
Category: Public Safety | Fund Type: General | Fund: 001 General Fund | Org: 0010290 None.

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

CITY OF VISTADISASTER PREPAREDNESSPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 11006/27/2023 C12 Page 164 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

DISASTER PREPAREDNESS
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
150,249
150,249
0 0
0 3,600
0 0
2,010
0 3,464
635
540
10,249
0 0
2,297
9,699
11,996
0 $172,494

STAFFING
Salaries & Benefits 129,190 107,180 150,684 147,485 141,595 129,190 SUBTOTAL 107,180 150,684 147,485 141,595

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

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

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

ALLOCATED COSTS
Insurance/Surety 720 819 860 2,188 860
Information Technology 16,680 16,234 16,595 9,658 16,595 17,400 SUBTOTAL 17,053 17,455 11,846 17,455
CAPITAL OUTLAY 22 69,872 231,334 0 0
$313,740 TOTAL $212,606 $450,834 $169,407 $168,202
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 11106/27/2023 C12 Page 165 of 322

CITY OF VISTACITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 11206/27/2023 C12 Page 166 of 322

COMMUNITY DEVELOPMENT
Fiscal Years 2023/24 and 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 11306/27/2023 C12 Page 167 of 322

CATEGORY DESCRIPTION
FISCAL YEARS 2023/24 AND 2024/25 GOALS
During the current budget period focus areas for Community Development will include:
•
•
•
•
•
•
•
•
•
•
•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.

ENGINEERING
•
•
•
•
•
•
•
•
•
SEWER
•
•
•
•
•
Complete ($4.1M) 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).

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.

Complete construction of the Avenida de Benito Juarez Sidewalk project (8290).

Complete construction of the Townsite Complete Street Improvement project (8312).

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.

Complete the City-wide Sewer Master Plan (CIP 8344).

Complete the Raceway Pump Station Emergency Basin Overflow Repair (CIP 8321).

Complete the Hacienda Drive Trunk Sewer Rehabilitation (CIP 8323).

Complete construction of the Pala Vista Park project (8296).

Complete the OV1 Pipeline Access Improvements (CIP 8288).

Complete construction of the ARPA CMP Storm Drain Replacement project (8239).

Complete ($2M) of street surface maintenance (slurry seal) on minimally deteriorated streets citywide (8262 & 8313).

Complete construction of Monte Mar Storm Drain and Sidewalk project (8905).

Complete the biennial Vista Pipeline Rehabilitation and Point Repair (CIP 8244).

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 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.

CITY OF VISTACOMMUNITYDEVELOPMENTOVERVIEW
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 11406/27/2023 C12 Page 168 of 322

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 2,555,338 2,650,979 Engineering 1,054,081 728,456 1,243,052 1,288,731 1,292,034 1,316,992 Traffic Engineering 809,481 599,334 706,149 759,315 823,710 838,816 Planning 1,326,703 1,228,237 1,343,186 2,753,842 1,435,137 1,455,351 Land Development 848,057 835,006 855,446 1,080,615 1,113,337 1,144,436 Development Services 1,408,981 1,439,856 1,492,836 1,887,443 2,037,066 1,948,894 Housing & Homeless Services*0 0 0 1,188,662 1,689,235 841,482 Community Develop. Block Grant 779,409 1,014,150 400,399 853,768 346,594 346,594 Vista Housing Authority 297,205 304,773 714,407 928,878 681,120 757,321 Successor Agency Administration 77,302 46,208 93,521 119,555 133,597 84,925 Sewer Administration 6,115,647 6,030,788 5,910,055 6,886,933 7,234,595 7,870,656 Sewer Engineering 1,839,662 582,812 1,860,464 1,855,655 1,947,030 1,874,596 Stormwater Engineering 1,342,045 845,102 1,480,797 1,603,065 1,529,506 1,540,429 Buena Sanitation District Admin.2,571,932 2,751,923 2,267,804 2,792,994 2,800,980 3,045,705 Buena Sanitation District Eng.831,651 726,480 1,105,375 1,102,430 1,169,062 1,125,171 CMTC Engineering 442,328 217,963 616,179 644,675 531,840 537,748 TOTAL $21,619,254 $19,444,157 $22,283,272 $28,107,236 $27,320,181 $27,380,095 Staffing 8,602,937 5,822,875 9,204,931 9,948,169 10,526,974 10,675,062 Professional Services 9,573,922 9,778,210 9,406,083 12,424,093 13,014,059 13,007,829 Operating Expenses 1,028,015 1,121,773 868,342 2,649,108 812,238 834,476 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 $28,107,236 $27,320,181 $27,380,095 *Housing and Homeless Services category was created in FY 2022/23, expenses were previously tracked under Non-Departmental in the General Government category.

CITY OF VISTA
Public Safety

64.9%
General
Government

10.9%
Community
Development

11.2%
Public Works

4.6%
Community
Services

8.4%
PERCENTAGE OF 2023/24

GENERAL FUND EXPENDITURES
(EXCLUDING TRANSFERS)
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Actual Actual Budget Budget Budget Budget

COMMUNITY DEVELOPMENT HISTORICAL

COMPARISON
Capital Outlay
Debt Service/Depreciation
Allocated Costs
Utilities
Operating Expenses
Professional Services
Staffing

COMMUNITY DEVELOPMENTBUDGETSUMMARY
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 11506/27/2023 C12 Page 169 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2023/24 Code Enforcement
0010115 1,240,626 845,944 217,430 9,563 241,775 0 2,555,338 Engineering
0010300 1,097,422 37,500 20,999 1,507 134,606 0 1,292,034 Traffic Engineering
0010305 692,077 17,000 2,060 1,850 110,723 0 823,710
Planning
0010320 1,177,453 116,280 24,245 0 117,159 0 1,435,137
Land Development
0010325 701,130 305,000 5,858 465 100,884 0 1,113,337
Development Services
0010330 1,607,443 165,000 18,814 3,840 241,969 0 2,037,066 Housing & Homeless Services
0010355 218,410 1,455,376 0 0 15,449 0 1,689,235
FUND TOTAL 6,734,561 2,942,100 289,406 17,225 962,565 0 10,945,857 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 166,442 158,978 254,998 0 100,702 0 681,120
FUND TOTAL 166,442 158,978 254,998 0 100,702 0 681,120
Successor Agency Administration
3010350 39,688 62,000 200 0 31,709 0 133,597
FUND TOTAL 39,688 62,000 200 0 31,709 0 133,597
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.

CITY OF VISTACOMMUNITYDEVELOPMENTBUDGETSUMMARY FY 2023/24 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 11606/27/2023 C12 Page 170 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2024/25 Code Enforcement
0010115 1,263,149 940,444 217,680 9,563 220,143 0 2,650,979 Engineering
0010300 1,121,675 37,500 20,489 1,528 135,800 0 1,316,992 Traffic Engineering
0010305 704,981 17,000 2,420 1,850 112,565 0 838,816
Planning
0010320 1,198,206 116,280 22,745 0 118,120 0 1,455,351
Land Development
0010325 712,806 325,000 4,515 465 101,650 0 1,144,436
Development Services
0010330 1,582,831 100,000 18,634 3,840 243,589 0 1,948,894 Housing & Homeless Services
0010355 160,844 670,939 0 0 9,699 0 841,482
FUND TOTAL 6,744,492 2,207,163 286,483 17,246 941,566 0 10,196,950 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 236,433 158,978 254,998 0 106,912 0 757,321
FUND TOTAL 236,433 158,978 254,998 0 106,912 0 757,321
Successor Agency Administration
3010350 40,535 12,000 415 0 31,975 0 84,925
FUND TOTAL 40,535 12,000 415 0 31,975 0 84,925
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.

CITY OF VISTACOMMUNITYDEVELOPMENTBUDGETSUMMARY FY 2024/25 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 11806/27/2023 C12 Page 172 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2024/25 Sewer Administration
5010375 174,474 7,076,970 9,105 0 610,107 0 7,870,656
Sewer Engineering
5010376 1,435,054 33,000 43,967 800 349,375 12,400 1,874,596 Stormwater Engineering
5010377 727,324 500,000 57,975 2,760 252,370 0 1,540,429 FUND TOTAL 2,336,852 7,609,970 111,047 3,560 1,211,852 12,400 11,285,681 Buena Sanitation District Administration
5040380 125,190 2,677,114 4,655 0 238,746 0 3,045,705
Buena Sanitation District Engineering
5040385 879,551 20,225 18,114 490 199,191 7,600 1,125,171 FUND TOTAL 1,004,741 2,697,339 22,769 490 437,937 7,600 4,170,876 CMTC Engineering
5110378 179,917 281,000 5,125 1,000 70,706 0 537,748
FUND TOTAL 179,917 281,000 5,125 1,000 70,706 0 537,748 GRAND TOTAL $10,675,062 $13,007,829 $834,476 $22,296 $2,820,432 $20,000 $27,380,095 CITY OF VISTACOMMUNITYDEVELOPMENTBUDGETSUMMARY FY 2024/25 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 11906/27/2023 C12 Page 173 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
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 1.00 1.00
Senior Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 Code Enforcement Officer II 4.00 4.00 4.00 4.00 4.00
Code Enforcement Officer I 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 28,856
General Fund 1,447,786 1,524,837 1,618,873
$2,360,676 $2,555,338 $2,650,979
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.

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, medical marijuana 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 Sheriff's 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.

Category: Community Development | Fund Type: General | Fund: 001 General Fund | Org: 0010115

CITY OF VISTACODE ENFORCEMENTPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 12006/27/2023 C12 Page 174 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

CODE ENFORCEMENT
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,263,149
1,263,149
848,444
92,000
940,444
4,865
0 1,900
203,000
795
1,620
0 5,500
217,680
9,563
9,563
40,405
33,219
42,052
17,180
87,287
220,143
0 $2,650,979

STAFFING
Salaries & Benefits 905,774 964,459 1,140,634 1,240,626 1,030,743 905,774 SUBTOTAL 964,459 1,140,634 1,240,626 1,030,743

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

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 29,006 29,433 30,704 40,192 30,704 Vehicle Maintenance 30,015 37,911 38,266 33,025 38,266 Vehicle Replacement 31,643 45,407 39,538 65,272 39,538 Insurance/Surety 11,131 15,841 16,633 16,362 16,633 Information Technology 82,214 92,679 94,173 86,924 94,173 184,009 SUBTOTAL 221,271 219,314 241,775 219,314
CAPITAL OUTLAY 0 0 15,000 0 0
$1,874,771 TOTAL $2,093,070 $2,360,676 $2,555,338 $2,193,602 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 12106/27/2023 C12 Page 175 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
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 0.50
Engineering Division Manager 1.00 1.00 1.00
Principal Engineer 1.00 1.00
Senior Engineer 1.00 1.00 1.00 1.00 1.00
Capital Projects Manager 1.00 1.00 1.00 1.00
Associate Engineer 1.00
Management Analyst 0.50 0.50 0.50 0.50 0.50
Right-Of-Way Agent 0.50 0.50 0.50 0.50 0.50
GIS Mapping Technician 1.00 1.00 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 448,731 202,034 226,992
$1,288,731 $1,292,034 $1,316,992
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.

PROGRAM STATEMENT
None.

Category: Engineering | Fund Type: General | Fund: 001 General Fund | Org: 0010300

CITY OF VISTAENGINEERINGPROGRAMSTATEMENT
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CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

ENGINEERING
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,121,675
1,121,675
37,500
37,500
1,985
375
7,106
550
0 1,583
1,550
140
7,200
20,489
0 1,100
428
1,528
63,281
1,235
2,597
12,920
55,767
135,800
$1,316,992

STAFFING
Salaries & Benefits 812,853 592,057 1,104,467 1,097,422 1,063,657 812,853 SUBTOTAL 592,057 1,104,467 1,097,422 1,063,657

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

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 45,429 46,097 48,087 62,947 48,087 Vehicle Maintenance 1,341 2,280 2,302 1,223 2,302
Vehicle Replacement 2,229 2,690 2,585 2,597 2,585
Insurance/Surety 13,761 13,118 13,773 12,305 13,773 Information Technology 50,130 50,114 52,188 55,534 52,188 112,890 SUBTOTAL 114,299 118,935 134,606 118,935
$1,054,081 TOTAL $728,456 $1,288,731 $1,292,034 $1,243,052 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 12306/27/2023 C12 Page 177 of 322

•
•
•
•
•
•
•
•
•

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
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 1.00 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 756,315 820,710 835,816
$759,315 $823,710 $838,816
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.

Collect and analyze traffic volume and accident data and implement improvements as appropriate.

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:

Category: Engineering | Fund Type: General | Fund: 001 General Fund | Org: 0010305 Prepare engineering and traffic surveys to support posted speed limits.

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).

Review development and traffic control plans, traffic studies, and provide traffic engineering conditions of approval.

Manage the design of traffic signal Capital Improvement Program projects.

Provide support and organize Traffic Commission meetings and provide staff at School Safety Committee meetings.

None.

CITY OF VISTATRAFFIC ENGINEERINGPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 12406/27/2023 C12 Page 178 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

TRAFFIC ENGINEERING
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
704,981
704,981
17,000
17,000
1,060
100
200
0 0
1,060
0 2,420
1,850
1,850
30,946
7,077
5,368
30,380
38,794
112,565
$838,816

STAFFING
Salaries & Benefits 551,510 487,116 638,758 692,077 585,592 551,510 SUBTOTAL 487,116 638,758 692,077 585,592

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

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 22,216 22,543 23,516 30,783 23,516 Vehicle Maintenance 6,449 6,256 6,389 7,005 6,389
Vehicle Replacement 3,926 3,086 4,840 5,368 4,840
Insurance/Surety 27,374 22,445 23,567 28,934 23,567 Information Technology 36,361 36,138 37,585 38,633 37,585 96,326 SUBTOTAL 90,468 95,897 110,723 95,897
$809,481 TOTAL $599,334 $759,315 $823,710 $706,149
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 12506/27/2023 C12 Page 179 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
•
•
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 1,035,137 1,055,351
$2,753,842 $1,435,137 $1,455,351
Develop short-term rental policy and procedures.

None.

General Plan Update Effort-Vista 2050
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.

MAJOR PROJECTS IN CURRENT BUDGET

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

CITY OF VISTAPLANNINGPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 12606/27/2023 C12 Page 180 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

PLANNING
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,198,206
1,198,206
76,280
40,000
116,280
8,705
600
6,440
0 0
3,000
4,000
22,745
0 0
55,391
9,387
53,342
118,120
$1,455,351

STAFFING
Salaries & Benefits 929,608 925,558 962,002 1,177,453 1,091,614 929,608 SUBTOTAL 925,558 962,002 1,177,453 1,091,614

PROFESSIONAL SERVICES
Professional/Consulting Services 235,896 138,637 1,438,738 76,280 76,280 Contracts with Other Agencies 30,271 32,918 37,030 40,000 34,030 266,166 SUBTOTAL 171,555 1,475,768 116,280 110,310

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 39,765 40,350 42,092 55,099 42,092 Insurance/Surety 8,739 9,574 10,053 8,940 10,053
Information Technology 53,398 55,206 57,552 53,120 57,552 101,902 SUBTOTAL 105,130 109,697 117,159 109,697
$1,326,703 TOTAL $1,228,237 $2,753,842 $1,435,137 $1,343,186 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 12706/27/2023 C12 Page 181 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 2023/24 2024/25

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 II 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 563,115 595,837 626,936
$1,080,615 $1,113,337 $1,144,436
Category: Community Development I Fund Type: General I Fund: 001 General Fund I Org: 0010325 None.

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.

CITY OF VISTALAND DEVELOPMENTPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 12806/27/2023 C12 Page 182 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

LAND DEVELOPMENT
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
712,806
712,806
325,000
325,000
2,255
825
300
635
500
4,515
465
465
37,372
8,173
9,760
7,551
38,794
101,650
$1,144,436

STAFFING
Salaries & Benefits 576,006 537,199 629,896 701,130 633,038 576,006 SUBTOTAL 537,199 629,896 701,130 633,038

PROFESSIONAL SERVICES
Professional/Consulting Services 184,761 216,763 363,311 305,000 135,000 184,761 SUBTOTAL 216,763 363,311 305,000 135,000

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 26,829 27,223 28,399 37,175 28,399 Vehicle Maintenance 7,849 4,686 4,775 8,125 4,775
Vehicle Replacement 10,714 7,273 6,105 9,760 6,105 Insurance/Surety 6,006 6,584 6,913 7,191 6,913
Information Technology 32,950 33,439 34,881 38,633 34,881 84,348 SUBTOTAL 79,205 81,073 100,884 81,073
$848,057 TOTAL $835,006 $1,080,615 $1,113,337 $855,446
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 12906/27/2023 C12 Page 183 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
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 440,343 595,066 506,894
$1,887,443 $2,037,066 $1,948,894
A Junior Plan Check Engineer position was added in FY 2023/24.

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.

CITY OF VISTADEVELOPMENT SERVICESPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 13006/27/2023 C12 Page 184 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

DEVELOPMENT SERVICES
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,582,831
1,582,831
100,000
100,000
850
150
12,769
2,200
0 0
1,565
600
500
18,634
3,840
3,840
83,098
18,665
30,010
14,830
96,986
243,589
$1,948,894

STAFFING
Salaries & Benefits 1,071,807 1,047,618 1,271,236 1,607,443 1,168,851 1,071,807 SUBTOTAL 1,047,618 1,271,236 1,607,443 1,168,851

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

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

UTILITIES
Telephone/Wireless 2,145 2,075 2,200 3,840 2,200
2,145 SUBTOTAL 2,075 2,200 3,840 2,200

ALLOCATED COSTS
Facility Rental/Maintenance 59,655 60,533 63,146 82,660 63,146 Vehicle Maintenance 13,625 10,478 9,536 18,593 9,536 Vehicle Replacement 14,231 15,236 14,464 30,010 14,464 Insurance/Surety 12,355 13,268 13,932 14,124 13,932 Information Technology 114,687 110,009 113,208 96,582 113,208 214,553 SUBTOTAL 209,524 214,286 241,969 214,286
$1,408,981 TOTAL $1,439,856 $1,887,443 $2,037,066 $1,492,836 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 13106/27/2023 C12 Page 185 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
•
•
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 43,097 142,101
$1,188,662 $1,689,235 $841,482
Operation of a Safe Parking lot program.

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.

The Housing & Homeless Services division was created in FY 2022/23 to track related General Fund and grant funded activities; these activities were previously accounted 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.

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

CITY OF VISTAHOUSING & HOMELESS SERVICESPROGRAMSTATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 13206/27/2023 C12 Page 186 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

HOUSING & HOMELESS SERVICES
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
160,844
160,844
670,939
670,939
0 0
9,699
9,699
$841,482

STAFFING
Salaries & Benefits 0 0 0 218,410 0
0 SUBTOTAL 0 0 218,410 0

PROFESSIONAL SERVICES
Service Contract 0 0 0 1,455,376 0
0 SUBTOTAL 0 0 1,455,376 0

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

ALLOCATED COSTS
Information Technology 0 0 0 15,449 0
0 SUBTOTAL 0 0 15,449 0
$0 TOTAL $0 $1,188,662 $1,689,235 $0
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 13306/27/2023 C12 Page 187 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 13406/27/2023 C12 Page 188 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 0 0
Total Taxes 0 0
Licenses and Permits 0 0
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
FUND 103: 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
approved programs.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 13506/27/2023 C12 Page 189 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
•
•
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 0.70 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 $346,594 $346,594
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.

PROGRAM STATEMENT
The Housing & Homeless 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.

MAJOR PROJECTS IN CURRENT BUDGET
Housing & Homeless Services staff allocations are routinely adjusted based upon available funding.

Category: Community Development | Fund Type: Special Revenue | Fund: 103 Community Development Block Grant Fund | 1030360

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTPROGRAMSTATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 13606/27/2023 C12 Page 190 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

COMMUNITY DEVELOPMENT BLOCK GRANT
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
132,092
132,092
41,379
41,379
0 3,004
148,540
1,545
0 550
153,639
19,484
19,484
0 $346,594

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

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

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

ALLOCATED COSTS
General Fund Administration 17,567 33,981 33,981 19,805 33,981 17,567 SUBTOTAL 33,981 33,981 19,805 33,981
CAPITAL OUTLAY 0 32,093 252,369 0 0
$779,409 TOTAL $1,014,150 $853,768 $346,594 $400,399
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 13706/27/2023 C12 Page 191 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 13806/27/2023 C12 Page 192 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 0 0
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 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 166,442 236,433
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 681,120 757,321
Other Uses
Transfer to Reserves 0 0
Transfers Out - CIP 0 0
Transfers Out - Other 0 0
Total Expenditures and Uses $681,120 $757,321
Excess of Revenue and Sources
Over (Under) Expenditures and Uses ($550,157)($598,859) Beginning Fund Balance $4,125,981 $3,575,824
Projected Ending Fund Balance $3,575,824 $2,976,965
FUND 122: This fund was formerly used to
account for the 20 percent set aside of
redevelopment tax increment 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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAVISTA HOUSING AUTHORITYFUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 13906/27/2023 C12 Page 193 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
•
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 0 681,120 757,321
General Fund 0 0 0
$928,878 $681,120 $757,321

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.

MAJOR PROJECTS IN CURRENT BUDGET
56-Unit Permanent Supportive Housing Development in Vista Village neighborhood Housing staff allocations are routinely adjusted based upon available funding.

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

CITY OF VISTAVISTA HOUSING AUTHORITYPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 14006/27/2023 C12 Page 194 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

VISTA HOUSING AUTHORITY
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
236,433
236,433
158,978
158,978
450
2,768
250,500
600
180
0 500
254,998
0 0
0 69,553
4,849
5,839
26,671
106,912
$757,321

STAFFING
Salaries & Benefits 185,514 150,586 189,664 166,442 204,221 185,514 SUBTOTAL 150,586 189,664 166,442 204,221

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

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

UTILITIES
Water 31 0 0 0 0
Sewer 1,334 0 0 0 0
1,365 SUBTOTAL 0 0 0 0

ALLOCATED COSTS
General Fund Administration 66,453 69,451 69,451 69,553 69,451 Facility Rental/Maintenance 3,481 3,532 3,684 4,823 3,684 Insurance/Surety 4,490 4,927 5,173 5,561 5,173
Information Technology 22,770 17,133 17,902 20,765 17,902 97,194 SUBTOTAL 95,043 96,210 100,702 96,210
$297,205 TOTAL $304,773 $928,878 $681,120 $714,407
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 14106/27/2023 C12 Page 195 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 14206/27/2023 C12 Page 196 of 322

Revenues 2023/24 2024/25
Taxes
Property 6,098,616 6,024,908
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 0 0
Total Taxes 6,098,616 6,024,908
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 7,175,487 7,123,792
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 0 0
Total Revenues and Sources $7,175,487 $7,123,792
Expenditures
Operations
Staffing 39,688 40,535
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 7,062,219 7,011,233
Other Uses
Transfer to Reserves 0 0
Transfers Out - CIP 0 0
Transfers Out - Other 113,268 112,559
Total Expenditures and Uses $7,175,487 $7,123,792
Excess of Revenue and Sources
Over (Under) Expenditures and Uses $0 $0
Beginning Fund Balance $0 $0
Projected Ending Fund Balance $0 $0
FUND 301: 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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAVISTA HOUSING AUTHORITYFUND SUMMARYFUND SUMMARYFUND SUMMARY CITY OF VISTASUCCESSOR AGENCY FUNDFUNDSUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 14306/27/2023 C12 Page 197 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
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 0.15
Program Assistant 0.10 0.10
Senior Office Specialist 0.15 0.15

0.10 0.35 0.40 0.25 0.25

FINANCING SOURCES (OPERATIONS)
Department revenues 119,555 133,597 84,925
Use of reserves/fund balance 0 0 0
General Fund 0 0 0
$119,555 $133,597 $84,925

DEBT SERVICE
2005 Tax Allocation Bonds Hidden Valley 194,010 191,880 189,425 2010 Tax Allocation Bonds RDA Housing 1,035,535 1,033,910 1,035,883 2011 Tax Allocation Bonds 948,600 948,600 948,600
2015 Tax Allocation Bonds Series "A"1,586,575 1,585,700 1,582,950 2015 Tax Allocation Bonds Series "B-1"2,736,794 2,730,794 2,730,544 2015 Tax Allocation Bonds Series "B-2"141,338 137,738 138,906 Developer Agreement Obligations 300,000 300,000 300,000 $6,942,852 $6,928,622 $6,926,308

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.

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.

Category: Community Development | Fund Type: Redevelopment | Fund: 301 Redevelopment Fund | Org: 3010350

CITY OF VISTASUCCESSOR AGENCY ADMINISTRATIONPROGRAMSTATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 14406/27/2023 C12 Page 198 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

SUCCESSOR AGENCY ADMINISTRATION
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
40,535
40,535
12,000
12,000
215
200
415
9,105
11,313
9,132
2,425
31,975
$84,925

STAFFING
Salaries & Benefits 45,725 17,225 83,079 39,688 57,045 45,725 SUBTOTAL 17,225 83,079 39,688 57,045

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

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

ALLOCATED COSTS
General Fund Administration 12,974 5,197 5,197 9,105 5,197 Facility Rental/Maintenance 8,122 8,241 8,597 11,254 8,597 Insurance/Surety 2,944 8,416 8,586 8,935 8,586
Information Technology 785 1,608 1,681 2,415 1,681 24,825 SUBTOTAL 23,462 24,061 31,709 24,061
$77,302 TOTAL $46,208 $119,555 $133,597 $93,521
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 14506/27/2023 C12 Page 199 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 14606/27/2023 C12 Page 200 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 0 0
Total Taxes 0 0
Licenses and Permits 0 0
Intergovernmental 0 0
Charges for Services 24,326,777 24,813,216
Fines and Forfeitures 0 0
Use of Money and Property 340,304 412,309
Assessments 0 0
Other Revenue 0 0
Total Revenues 24,667,081 25,225,525
Other Sources
Interdepartment Service Charges 0 0
Transfers In 549,920 558,500
Use of Reserves 286,726 122,223
Total Revenues and Sources $25,503,727 $25,906,248
Expenditures
Operations
Staffing 4,580,581 4,642,036
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 15,611,390 16,107,623
Other Uses
Transfer to Reserves 451,746 410,342
Transfers Out - CIP 0 0
Transfers Out - Other 9,440,591 9,388,283
Total Expenditures and Uses $25,503,727 $25,906,248
Excess of Revenue and Sources
Over (Under) Expenditures and Uses $0 $0
Beginning Fund Balance $0 $0
Projected Ending Fund Balance $0 $0
FUND 501: The City Sewer Fund is an enterprise
fund 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 16,400 parcels,
levied on the tax roll, and collected through property
taxes. The City 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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAVISTA HOUSING AUTHORITYFUND SUMMARYFUND SUMMARYFUND SUMMARY CITY OF VISTASUCCESSOR AGENCY FUNDFUNDSUMMARY CITY OF VISTACITY SEWER FUNDFUNDSUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 14706/27/2023 C12 Page 201 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
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 6,886,933 7,234,595 7,870,656
Use of reserves/fund balance 0 0 0
General Fund 0 0 0
$6,886,933 $7,234,595 $7,870,656
None.

PROGRAM STATEMENT
Category: Community Development | Fund Type: Enterprise | Fund: 501 City Sewer Fund | Org: 5010375 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.

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.

CITY OF VISTASEWER ADMINISTRATIONPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 14806/27/2023 C12 Page 202 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

SEWER ADMINISTRATION
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
174,474
174,474
7,076,970
7,076,970
815
0 4,650
3,640
0 9,105
0 0
575,389
19,618
3,365
11,735
610,107
$7,870,656

STAFFING
Salaries & Benefits 134,093 (211,572) 491,275 169,792 147,748 134,093 SUBTOTAL (211,572) 491,275 169,792 147,748

PROFESSIONAL SERVICES
Professional/Consulting Services 5,503,476 5,557,284 5,679,414 6,445,928 5,077,043 5,503,476 SUBTOTAL 5,557,284 5,679,414 6,445,928 5,077,043

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

UTILITIES
Telephone/Wireless 58 59 60 0 60
58 SUBTOTAL 59 60 0 60

ALLOCATED COSTS
General Fund Administration 449,084 653,102 653,102 575,389 653,102 Facility Rental/Maintenance 14,084 14,291 14,908 19,515 14,908 Insurance/Surety 2,319 2,559 2,687 3,205 2,687
Information Technology 9,786 10,088 10,524 11,686 10,524 475,273 SUBTOTAL 680,040 681,221 609,795 681,221
$6,115,647 TOTAL $6,030,788 $6,886,933 $7,234,595 $5,910,055 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 14906/27/2023 C12 Page 203 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
•
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 1,830,637 1,925,470 1,874,596
Use of reserves/fund balance 25,018 21,560 0
General Fund 0 0 0
$1,855,655 $1,947,030 $1,874,596

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.

Establish summer Intern position to assist with GIS, Asset Management and Engineering support in 2024/25.

Category: Community Development | Fund Type: Enterprise | Fund: 501 City Sewer Fund | Org: 5010376 Position updates include the reclassification of the Right of Way Agent position to Computerized Maintenance Management Systems Specialist position.

CITY OF VISTASEWER ENGINEERINGPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 15006/27/2023 C12 Page 204 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

SEWER ENGINEERING
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,435,054
1,435,054
33,000
33,000
800
500
3,817
240
0 20,000
573
1,567
15,500
545
115
0 310
43,967
800
800
177,824
60,001
22,070
0 14,316
75,164
349,375
12,400
$1,874,596

STAFFING
Salaries & Benefits 1,405,538 161,001 1,321,149 1,407,085 1,329,416 1,405,538 SUBTOTAL 161,001 1,321,149 1,407,085 1,329,416

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

OPERATING EXPENSES
Office Supplies 321 710 657 800 657
Furniture/Equipment < $5,000 1,919 406 620 500 620 Training/Mileage/Conferences 858 959 7,924 2,329 7,924 Training Materials & Publications 278 0 240 240 240 Auto Allowance 5,968 2,658 6,417 0 6,417
Special Department Expense 15,269 18,563 20,000 20,000 20,000 State & Local Associations 334 606 573 573 573
Professional Memberships 2,379 1,057 1,844 1,630 1,844 Technology Purchases & Services 0 744 0 0 0
Uniforms & Accessories 1,121 186 917 638 917
Land & Building Maintenance 110 111 100 115 100
Advertising 0 0 1,860 0 1,860
Printing/Copying 0 63 310 310 310
28,556 SUBTOTAL 26,063 41,462 27,135 41,462

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

ALLOCATED COSTS
General Fund Administration 176,819 162,691 162,691 177,824 162,691 Facility Rental/Maintenance 43,074 43,707 45,594 59,684 45,594 Vehicle Maintenance 14,223 24,471 24,680 21,957 24,680 Vehicle Replacement 0 0 11,316 0 11,316
Insurance/Surety 12,713 33,186 34,845 13,634 34,845 Information Technology 62,525 63,630 66,259 74,851 66,259 309,354 SUBTOTAL 327,685 345,385 347,950 345,385
CAPITAL OUTLAY 46,572 9,499 37,418 33,960 33,960
$1,839,662 TOTAL $582,812 $1,855,655 $1,947,030 $1,860,464 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 15106/27/2023 C12 Page 205 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
•
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 185,208 196,402 189,029
Department revenues 1,417,857 1,274,946 1,351,400
Use of reserves/fund balance 0 58,158 0
General Fund 0 0 0
$1,603,065 $1,529,506 $1,540,429
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.

Category: Stormwater Engineering| Fund Type: Enterprise | Fund: 501 City Sewer Fund | 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.

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

CITY OF VISTASTORMWATERENGINEERINGPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 15206/27/2023 C12 Page 206 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

STORMWATER ENGINEERING
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
727,324
727,324
499,000
1,000
500,000
750
500
4,980
0 47,000
1,195
0 750
800
2,000
57,975
2,760
2,760
144,167
36,104
16,482
0 8,094
47,523
252,370
0 $1,540,429

STAFFING
Salaries & Benefits 762,234 191,747 700,102 716,564 688,743 762,234 SUBTOTAL 191,747 700,102 716,564 688,743

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

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

UTILITIES
Telephone/Wireless 2,247 2,596 3,240 2,760 3,240
2,247 SUBTOTAL 2,596 3,240 2,760 3,240

ALLOCATED COSTS
General Fund Administration 115,071 136,665 136,665 144,167 136,665 Facility Rental/Maintenance 25,918 26,300 27,435 35,913 27,435 Vehicle Maintenance 12,573 10,109 10,242 16,410 10,242 Vehicle Replacement 0 0 17,174 0 17,174
Insurance/Surety 6,832 7,492 7,867 7,709 7,867
Information Technology 52,005 52,463 54,096 47,325 54,096 212,399 SUBTOTAL 233,029 253,479 251,524 253,479
CAPITAL OUTLAY 0 0 0 58,158 0
$1,342,045 TOTAL $845,102 $1,603,065 $1,529,506 $1,480,797 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 15306/27/2023 C12 Page 207 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 15406/27/2023 C12 Page 208 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 0 0
Total Taxes 0 0
Licenses and Permits 0 0
Intergovernmental 0 0
Charges for Services 8,665,000 8,837,000
Fines and Forfeitures 0 0
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 1,925,341 1,948,175
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 5,828,903 6,003,792
Other Uses
Transfer to Reserves 226,839 219,546
Transfers Out - CIP 0 0
Transfers Out - Other 2,836,220 2,822,607
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
FUND 504: The Buena Sanitation District Fund is
an enterprise fund used to account for the provision
of sewer services for parcels located within the
District (exclusive of parcels served by the City
Sewer Fund). Funding is provided primarily by
annual sewer service charges to in excess of 6,350
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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAVISTA HOUSING AUTHORITYFUND SUMMARYFUND SUMMARYFUND SUMMARY CITY OF VISTASUCCESSOR AGENCY FUNDFUNDSUMMARY CITY OF VISTACITY SEWER FUNDFUNDSUMMARY CITY OF VISTABUENA SANITATION DISTRICTFUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 15506/27/2023 C12 Page 209 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•

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 2,792,994 2,800,980 3,045,705
Use of reserves/fund balance 0 0 0
General Fund 0 0 0
$2,792,994 $2,800,980 $3,045,705
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.

None.

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 jurisdictions in the county on a regional basis.

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

CITY OF VISTABUENA SANITATION DISTRICT ADMINISTRATIONPROGRAMSTATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 15606/27/2023 C12 Page 210 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

BUENA SANITATION DISTRICT ADMINISTRATION
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
125,190
125,190
2,677,114
2,677,114
240
0 2,850
1,565
0 4,655
0 0
220,788
8,429
2,342
7,187
238,746
$3,045,705

STAFFING
Salaries & Benefits 152,293 260,663 313,303 122,321 105,887 152,293 SUBTOTAL 260,663 313,303 122,321 105,887

PROFESSIONAL SERVICES
Professional/Consulting Services 2,233,435 2,230,322 2,199,750 2,435,449 1,900,946 2,233,435 SUBTOTAL 2,230,322 2,199,750 2,435,449 1,900,946

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

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

ALLOCATED COSTS
General Fund Administration 170,973 243,915 243,915 220,788 243,915 Facility Rental/Maintenance 6,051 6,140 6,405 8,385 6,405 Insurance/Surety 1,594 1,773 1,862 2,230 1,862
Information Technology 5,998 6,258 6,450 7,157 6,450 184,616 SUBTOTAL 258,086 258,632 238,560 258,632
$2,571,932 TOTAL $2,751,923 $2,792,994 $2,800,980 $2,267,804 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 15706/27/2023 C12 Page 211 of 322

•
•
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 1,155,848 1,125,171
Use of reserves/fund balance 15,334 13,214 0
General Fund 0 0 0
$1,102,430 $1,169,062 $1,125,171
Category: Community Development | Fund Type: Enterprise | Fund: 504 Buena Sanitation District Sewer Fund | 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 Requirements.

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.

CITY OF VISTABUENA SANITATION DISTRICT ENGINEERINGPROGRAMSTATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 15806/27/2023 C12 Page 212 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

BUENA SANITATION DISTRICT ENGINEERING
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
879,551
879,551
20,225
20,225
490
300
2,340
147
0 3,500
352
960
9,500
335
0 190
18,114
490
490
105,590
40,043
0 7,490
46,068
199,191
7,600
$1,125,171

STAFFING
Salaries & Benefits 583,471 506,936 809,840 862,406 814,905 583,471 SUBTOTAL 506,936 809,840 862,406 814,905

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

OPERATING EXPENSES
Office Supplies 194 703 403 490 403
Furniture/Equipment < $5,000 1,176 249 380 300 380 Training/Mileage/Conferences 526 661 4,858 1,428 4,858 Training Materials & Publications 170 0 147 147 147 Auto Allowance 3,658 1,629 3,933 0 3,933
Special Department Expense 2,848 3,326 3,500 3,500 3,500 State & Local Associations 204 372 352 352 352
Professional Memberships 1,459 647 1,132 997 1,132 Technology Purchases & Services 0 456 0 0 0
Uniforms & Accessories 687 114 563 392 563
Advertising 0 0 1,140 0 1,140
Printing/Copying 0 39 190 190 190
10,922 SUBTOTAL 8,196 16,598 7,796 16,598

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

ALLOCATED COSTS
General Fund Administration 101,516 97,549 97,549 105,590 97,549 Facility Rental/Maintenance 28,739 29,162 30,420 39,832 30,420 Vehicle Replacement 0 0 9,021 0 9,021
Insurance/Surety 6,848 7,517 7,893 7,133 7,893
Information Technology 38,322 37,952 40,610 45,876 40,610 175,425 SUBTOTAL 172,180 185,493 198,431 185,493
CAPITAL OUTLAY 22,938 5,460 22,934 20,814 20,814
$831,651 TOTAL $726,480 $1,102,430 $1,169,062 $1,105,375 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 15906/27/2023 C12 Page 213 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 16006/27/2023 C12 Page 214 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 0 0
Total Taxes 0 0
Licenses and Permits 0 0
Intergovernmental 0 0
Charges for Services 2,266,100 2,266,100
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 176,683 179,917
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 703,251 710,818
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 $980,185 $1,985,252
Excess of Revenue and Sources
Over (Under) Expenditures and Uses $1,334,924 $340,226
Beginning Fund Balance $3,816,691 $5,151,615
Projected Ending Fund Balance $5,151,615 $5,491,841
FUND 511: 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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAVISTA HOUSING AUTHORITYFUND SUMMARYFUND SUMMARYFUND SUMMARY CITY OF VISTASUCCESSOR AGENCY FUNDFUNDSUMMARY CITY OF VISTACALIFORNIA MANDATED TRASH CLEAN-UP FUNDFUNDSUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 16106/27/2023 C12 Page 215 of 322

SIGNIFICANT CHANGES FROM PRIOR BUDGET
•
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 644,675 531,840 537,748
Use of reserves/fund balance 0 0 0
General Fund 0 0 0
$644,675 $531,840 $537,748

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.

None.

Category: Community Development | Fund Type: Enterprise | Fund: 511 California Mandated Trash Clean-up Fund | Org: 5110378

CITY OF VISTACMTCENGINEERINGPROGRAMSTATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 16206/27/2023 C12 Page 216 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

CMTC ENGINEERING
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
179,917
179,917
281,000
281,000
200
350
3,600
0 175
0 300
500
5,125
1,000
1,000
60,038
0 10,668
70,706
0 $537,748

STAFFING
Salaries & Benefits 319,691 (17,196) 171,396 176,683 157,530 319,691 SUBTOTAL (17,196) 171,396 176,683 157,530

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

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

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

ALLOCATED COSTS
General Fund Administration 0 9,514 9,514 60,038 9,514 Vehicle Replacement 0 0 0 0 0
Information Technology 0 805 840 10,624 840
0 SUBTOTAL 10,319 10,354 70,662 10,354
CAPITAL OUTLAY 35,340 0 0 0 0
$442,328 TOTAL $217,963 $644,675 $531,840 $616,179
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 16306/27/2023 C12 Page 217 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 16406/27/2023 C12 Page 218 of 322

PUBLIC WORKS
Fiscal Years 2023/24 and 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 16506/27/2023 C12 Page 219 of 322

CATEGORY DESCRIPTION
FISCAL YEARS 2023/24 AND 2024/25 GOALS
During the current budget period focus areas for Public Works will include:
•
•
•Continue to develop an integrated Pest Management (IPM) program and apply to all applicable areas. •
•
•
•
•
•
Maintain artificial turf and playgrounds for longevity.

Asphalt core sampling of various distressed roads in Vista.

Reduce energy consumption at all city facilities by implementing energy efficiency upgrades.

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.

Identify parkways and mediums that need to be upgraded or redesigned.

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.

CITY OF VISTAPUBLIC WORKSOVERVIEW
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 16606/27/2023 C12 Page 220 of 322

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 1,000,869 1,036,561 Graffiti Abatement 293,048 250,580 273,184 286,438 301,049 302,512 Park Maintenance 1,898,328 2,165,697 2,256,803 2,462,809 2,687,305 2,732,493 Parkways & Medians 347,399 375,216 409,366 440,527 479,921 502,438 Gas Tax Street Maintenance 2,531,216 2,784,246 2,773,190 3,287,929 3,477,797 3,305,685 1972 Lighting & Landscape MD 1,480,376 1,600,222 1,480,719 3,571,888 1,603,424 1,616,765 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 3,048,411 3,037,963 Stormwater Maintenance 1,703,157 941,792 1,642,220 1,926,641 1,851,848 1,783,979 BSD Maintenance 1,531,897 872,206 1,837,697 2,029,873 1,858,861 1,832,916 CMTC Maintenance 98,847 122,775 161,276 196,693 171,411 173,070 TOTAL $13,989,612 $12,109,677 $15,208,620 $19,571,708 $16,938,144 $16,794,082 Staffing 5,390,338 3,213,306 5,645,198 5,668,524 6,121,683 6,199,899 Professional Services 2,308,319 2,653,611 2,993,051 3,637,226 3,762,798 3,848,296 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 3,188,540 566,795 289,509 TOTAL $13,989,612 $12,109,677 $15,208,620 $19,571,708 $16,938,144 $16,794,082

CITY OF VISTA
Public Safety

65.0%General
Government

10.9%
Community
Development

11.2%
Public Works

4.6%
Community
Services

8.3%
PERCENTAGE OF 2023/24

GENERAL FUND EXPENDITURES
(EXCLUDING TRANSFERS)
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Actual Actual Budget Budget Budget Budget

PUBLIC WORKS HISTORICAL COMPARISON
Capital Outlay
Allocated Costs
Utilities
Operating Expenses
Professional Services
Staffing

PUBLIC WORKSBUDGET SUMMARY
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 16706/27/2023 C12 Page 221 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2023/24 Public Works Administration
0010400 746,037 22,385 34,641 62,719 135,087 0 1,000,869 Graffiti Abatement
0010420 189,734 7,000 27,837 756 75,722 0 301,049
Park Maintenance
0010525 382,118 1,158,803 129,301 747,228 241,855 28,000 2,687,305 Parkways & Medians
0010530 122,200 207,020 18,826 123,554 8,321 0 479,921
FUND TOTAL 1,440,089 1,395,208 210,605 934,257 460,985 28,000 4,469,144 Gas Tax Street Maintenance
1060410 1,318,567 712,298 220,650 4,776 986,033 235,473 3,477,797 FUND TOTAL 1,318,567 712,298 220,650 4,776 986,033 235,473 3,477,797 1972 Lighting & Landscape Maintenance District
1080440 135,273 256,025 581,105 379,182 251,839 0 1,603,424 FUND TOTAL 135,273 256,025 581,105 379,182 251,839 0 1,603,424 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 0 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 1,523,214 277,782 126,904 31,244 932,121 157,146 3,048,411 Stormwater Maintenance
5010470 763,926 502,682 103,321 45,186 386,871 49,862 1,851,848 FUND TOTAL 2,287,140 780,464 230,225 76,430 1,318,992 207,008 4,900,259 Buena Sanitation District Maintenance
5040480 940,614 171,287 86,369 46,687 517,590 96,314 1,858,861 FUND TOTAL 940,614 171,287 86,369 46,687 517,590 96,314 1,858,861 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 $6,121,683 $3,762,798 $1,360,724 $1,494,171 $3,631,973 $566,795 $16,938,144 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.

CITY OF VISTAPUBLIC WORKSBUDGET SUMMARY FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 16806/27/2023 C12 Page 222 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2024/25 Public Works Administration
0010400 774,770 22,889 35,302 64,866 138,734 0 1,036,561 Graffiti Abatement
0010420 194,193 7,000 24,287 780 76,252 0 302,512
Park Maintenance
0010525 389,753 1,203,980 128,065 778,733 203,962 28,000 2,732,493 Parkways & Medians
0010530 125,775 224,728 18,826 124,673 8,436 0 502,438
FUND TOTAL 1,484,491 1,458,597 206,480 969,052 427,384 28,000 4,574,004 Gas Tax Street Maintenance
1060410 1,329,998 682,298 215,772 4,920 1,000,074 72,623 3,305,685 FUND TOTAL 1,329,998 682,298 215,772 4,920 1,000,074 72,623 3,305,685 1972 Lighting & Landscape Maintenance District
1080440 136,792 290,025 547,331 390,543 252,074 0 1,616,765 FUND TOTAL 136,792 290,025 547,331 390,543 252,074 0 1,616,765 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 1,527,802 281,172 129,547 32,533 944,686 122,223 3,037,963 Stormwater Maintenance
5010470 777,382 504,360 66,558 47,199 388,480 0 1,783,979 FUND TOTAL 2,305,184 785,532 196,105 79,732 1,333,166 122,223 4,821,942 Buena Sanitation District Maintenance
5040480 943,434 172,688 80,117 48,631 521,383 66,663 1,832,916 FUND TOTAL 943,434 172,688 80,117 48,631 521,383 66,663 1,832,916 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 $6,199,899 $3,848,296 $1,277,405 $1,548,358 $3,630,615 $289,509 $16,794,082 CITY OF VISTAPUBLIC WORKSBUDGET SUMMARY FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 16906/27/2023 C12 Page 223 of 322

•
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 1.00
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 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 498,576 554,716 554,716
Department revenues 7,000 7,000 7,000
General Fund 918,816 439,153 474,845
$1,424,392 $1,000,869 $1,036,561
Category: Public Works | Fund Type: General | Fund: 001 General Fund | Org: 0010400 Revised budget in FY 2022/23 includes funds to complete a lighting study.

SIGNIFICANT CHANGES FROM PRIOR BUDGET

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.

CITY OF VISTAPUBLIC WORKS ADMINISTRATIONPROGRAM STATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 17006/27/2023 C12 Page 224 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

PUBLIC WORKS ADMINISTRATION
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
774,770
774,770
5,585
17,304
22,889
740
3,000
8,310
0 0
16,986
516
5,750
35,302
50,959
0 6,803
7,104
64,866
60,769
18,913
10,140
10,118
38,794
138,734
$1,036,561

STAFFING
Salaries & Benefits 611,482 630,737 678,809 746,037 659,457 611,482 SUBTOTAL 630,737 678,809 746,037 659,457

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

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

UTILITIES
Electricity/Natural Gas 3,362 42,116 44,617 49,475 3,628 Telephone/Wireless 481 481 720 0 720
Water 921 5,539 13,401 6,478 912
Sewer 437 8,496 20,841 6,766 776
5,201 SUBTOTAL 56,633 79,579 62,719 6,036

ALLOCATED COSTS
Facility Rental/Maintenance 60,974 56,508 58,333 57,886 58,333 Vehicle Maintenance 17,562 40,255 39,402 18,792 39,402 Vehicle Replacement 19,054 18,003 18,389 10,140 18,389 Insurance/Surety 10,607 17,726 18,612 9,636 18,612 Information Technology 34,122 35,061 36,503 38,633 36,503 142,319 SUBTOTAL 167,553 171,239 135,087 171,239
$797,169 TOTAL $882,943 $1,424,392 $1,000,869 $878,686
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 17106/27/2023 C12 Page 225 of 322

•
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 279,568 296,049 297,512
$286,438 $301,049 $302,512

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None.

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 Sheriff's 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.

PROGRAM STATEMENT
Category: Public Works | Fund Type: General | Fund: 001 General Fund | Org: 0010420

CITY OF VISTAGRAFFITI ABATEMENTPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 17206/27/2023 C12 Page 226 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

GRAFFITI ABATEMENT
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
194,193
194,193
0 7,000
7,000
18,500
300
428
46 1,513
3,500
24,287
0 780
0 0
780
43,482
14,951
3,271
14,548
76,252
$302,512

STAFFING
Salaries & Benefits 207,666 163,770 178,471 189,734 171,974 207,666 SUBTOTAL 163,770 178,471 189,734 171,974

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

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

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

ALLOCATED COSTS
Vehicle Maintenance 39,197 45,825 45,866 43,168 45,866 Vehicle Replacement 14,928 12,208 17,423 14,951 17,423 Insurance/Surety 3,037 3,356 3,524 3,116 3,524
Information Technology 7,257 7,972 8,334 14,487 8,334 64,419 SUBTOTAL 69,361 75,147 75,722 75,147
$293,048 TOTAL $250,580 $286,438 $301,049 $273,184
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 17306/27/2023 C12 Page 227 of 322

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

POSITION SUMMARY
Public Works Operations Manager 0.12 0.12 0.12 0.12 0.12 Public Works Supervisor 0.40 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 2,687,305 2,732,493
$2,462,809 $2,687,305 $2,732,493

MAJOR PROJECTS IN CURRENT BUDGET PERIOD
Resurfacing of all playgrounds.

Increases in the Service Contract category include additional park restroom janitorial services and gopher control at all park sites.

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
Category: Public Works | Fund Type: General | Fund: 001 General Fund | Org: 0010525

CITY OF VISTAPARK MAINTENANCEPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 17406/27/2023 C12 Page 228 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

PARK MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
389,753
389,753
0 18,000
1,185,980
1,203,980
250
74,100
7,250
2,000
12,818
870
0 1,977
6,500
14,100
8,200
128,065
293,841
4,047
467,406
13,439
778,733
87,639
77,508
3,383
8,567
26,865
203,962
28,000
$2,732,493

STAFFING
Salaries & Benefits 309,866 309,203 360,776 382,118 358,864 309,866 SUBTOTAL 309,203 360,776 382,118 358,864

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

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

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

ALLOCATED COSTS
Facility Rental/Maintenance 73,278 74,569 76,327 85,963 76,327 Vehicle Maintenance 75,279 62,656 58,793 76,687 58,793 Vehicle Replacement 23,231 22,634 21,348 44,293 21,348 Insurance/Surety 58,853 7,645 8,027 8,159 8,027
Information Technology 23,012 23,678 23,488 26,753 23,488 253,653 SUBTOTAL 191,182 187,983 241,855 187,983
CAPITAL OUTLAY 27,274 58,894 31,439 28,000 28,000
$1,898,328 TOTAL $2,165,697 $2,462,809 $2,687,305 $2,256,803 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 17506/27/2023 C12 Page 229 of 322

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

POSITION SUMMARY
Public Works Operations Manager 0.08 0.08 0.08 0.08 0.08 Public Works Supervisor 0.60 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 409,311 443,775 463,492
$440,527 $479,921 $502,438
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.

PROGRAM STATEMENT

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

Category: Public Works | Fund Type: General | Fund: 001 General Fund | Org: 0010530

CITY OF VISTAPARKWAYS & MEDIANSPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 17606/27/2023 C12 Page 230 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

PARKWAYS & MEDIANS
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
125,775
125,775
0 224,728
224,728
11,500
200
4,814
0 80
2,232
18,826
5,373
4,821
114,479
0 124,673
1,841
6,595
8,436
$502,438

STAFFING
Salaries & Benefits 99,924 106,095 115,654 122,200 113,393 99,924 SUBTOTAL 106,095 115,654 122,200 113,393

PROFESSIONAL SERVICES
Professional/Consulting Services 0 0 0 0 0
Service Contract 100,167 142,102 168,840 207,020 144,950 100,167 SUBTOTAL 142,102 168,840 207,020 144,950

OPERATING EXPENSES
Operating Supplies 8,653 8,249 14,000 11,500 9,000 Furniture/Equipment < $5,000 200 181 200 200 200
Special Department Expense 1,614 3,368 5,289 4,814 4,814 Technology Purchases & Services 11,312 0 0 0 0
Uniforms & Accessories 0 0 80 80 80
Land & Building Maintenance 0 0 2,232 2,232 2,232
21,779 SUBTOTAL 11,798 21,801 18,826 16,326

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

ALLOCATED COSTS
Insurance/Surety 1,284 1,434 1,506 1,753 1,506
Information Technology 5,655 5,819 5,767 6,568 5,767 6,939 SUBTOTAL 7,253 7,273 8,321 7,273
$347,399 TOTAL $375,216 $440,527 $479,921 $409,366
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 17706/27/2023 C12 Page 231 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 17806/27/2023 C12 Page 232 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 2,738,654 2,738,654
Total Taxes 2,738,654 2,738,654
Licenses and Permits 0 0
Intergovernmental 0 0
Charges for Services 0 0
Fines and Forfeitures 0 0
Use of Money and Property 23,056 23,056
Assessments 0 0
Other Revenue 0 0
Total Revenues 2,761,710 2,761,710
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 235,473 72,623
Total Revenues and Sources $2,997,183 $2,834,333
Expenditures
Operations
Staffing 1,318,567 1,329,998
Professional Services/Contract 712,298 682,298
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 3,477,797 3,305,685
Other Uses
Transfer to Reserves 148,448 130,730
Transfers Out - CIP 0 0
Transfers Out - Other 0 0
Total Expenditures and Uses $3,626,245 $3,436,415
Excess of Revenue and Sources
Over (Under) Expenditures and Uses ($629,062)($602,082) Beginning Fund Balance $1,271,252 $642,190
Projected Ending Fund Balance $642,190 $40,108
FUND 106: 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. Section 2103,
referred to as the fuel tax swap of 2010, raises the
sales tax rate applicable to sales of diesel fuel and
simultaneously lowers the state excise tax on diesel
fuel, thus remaining "revenue neutral." The purpose
of this legislation was to give the state more flexibility in spending gas tax funds. The Road Maintenance
and Rehabilitation Account (Streets and Highways
Code Section 2030) will provide additional
maintenance funds. These funds will be accounted
for in Fund 129 and will be primarily used for capital
improvements.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAGAS TAXFUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 17906/27/2023 C12 Page 233 of 322

•
•
•
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 3,105,260 2,761,710 2,761,710
Use of reserve 182,669 235,473 72,623
Use of fund balance 0 480,614 471,352
General Fund 0 0 0
$3,287,929 $3,477,797 $3,305,685
Increases in the Service Contract category reflect anticipated contractual increases in the concrete removal and restoration contract and the striping/legend contract.

Continue trip hazard removal on city sidewalks, based on completed condition survey.

MAJOR PROJECTS IN CURRENT BUDGET PERIOD
Implement an as needed paving program contract to address minor pavement failures.

Category: Public Works | Fund Type: Special Revenue | Fund: 106 Gas Tax Fund | 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

CITY OF VISTAGAS TAX STREET MAINTENANCEPROGRAM STATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 18006/27/2023 C12 Page 234 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

GAS TAX STREET MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,329,998
1,329,998
0 682,298
682,298
500
122,000
1,500
3,000
1,641
70,826
320
0 6,285
3,500
5,000
1,200
215,772
0 4,920
0 0
4,920
385,315
281,987
0 232,877
99,895
1,000,074
72,623
$3,305,685

STAFFING
Salaries & Benefits 1,064,334 1,093,224 1,200,063 1,318,567 1,204,038 1,064,334 SUBTOTAL 1,093,224 1,200,063 1,318,567 1,204,038

PROFESSIONAL SERVICES
Professional/Consulting Services 2,029 440 0 0 0
Service Contract 412,589 465,515 451,668 712,298 418,968 414,618 SUBTOTAL 465,955 451,668 712,298 418,968

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

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

ALLOCATED COSTS
General Fund Administration 347,618 354,687 354,687 385,315 354,687 Vehicle Maintenance 252,412 242,615 252,655 279,451 252,655 Vehicle Replacement 0 0 128,527 0 128,527
Insurance/Surety 55,919 123,101 129,256 221,788 129,256 Information Technology 27,789 28,354 28,410 99,479 28,410 683,738 SUBTOTAL 748,757 893,535 986,033 893,535
CAPITAL OUTLAY 163,603 296,794 556,266 235,473 80,973 $2,531,216 TOTAL $2,784,246 $3,287,929 $3,477,797 $2,773,190 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 18106/27/2023 C12 Page 235 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 18206/27/2023 C12 Page 236 of 322

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.

•
Revised Proposed Proposed
Actual Actual Budget Budget Budget
2020/21 2021/22 2022/23 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 2,221,442 229,694 264,626
$3,571,888 $1,603,424 $1,616,765

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

CITY OF VISTA1972 LIGHTING & LANDSCAPE MAINTENANCEPROGRAM STATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 18406/27/2023 C12 Page 238 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY
1972 LIGHTING & LANDSCAPE MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
136,792
136,792
6,125
1,400
282,500
290,025
50 41,363
2,500
886
110,850
320
0 1,000
389,862
500
0 547,331
389,528
1,015
0 0
390,543
209,944
6,951
21,493
3,018
10,668
252,074
0 $1,616,765

STAFFING
Salaries & Benefits 114,767 120,577 128,224 135,273 128,077 114,767 SUBTOTAL 120,577 128,224 135,273 128,077

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

OPERATING EXPENSES
Office Supplies 0 0 50 50 50
Operating Supplies 6,329 58,425 40,863 41,263 30,863 Furniture/Equipment < $5,000 1,096 419 1,200 6,500 1,200 Training/Mileage/Conferences 0 628 459 866 459
Special Department Expense 130,385 41,040 62,949 160,850 48,000 Professional Memberships 0 195 320 320 320
Uniforms & Accessories 450 500 450 0 450
Equipment Maintenance/Services 601 1,258 1,000 1,000 1,000 Land & Building Maintenance 225,776 334,970 339,756 369,756 339,756 Rents & Leases 0 0 500 500 500
Advertising 309 313 0 0 0
364,946 SUBTOTAL 437,747 447,547 581,105 422,598

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

ALLOCATED COSTS
General Fund Administration 233,847 232,536 232,536 209,944 232,536 Vehicle Maintenance 13,925 11,526 11,615 6,903 11,615 Vehicle Replacement 22,289 24,071 22,966 21,493 22,966 Insurance/Surety 149,061 62,602 65,732 2,875 65,732 Information Technology 7,257 7,647 8,004 10,624 8,004 426,379 SUBTOTAL 338,382 340,853 251,839 340,853
CAPITAL OUTLAY 0 0 1,853,342 0 0
$1,480,376 TOTAL $1,600,222 $3,571,888 $1,603,424 $1,480,719 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 18506/27/2023 C12 Page 239 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 18606/27/2023 C12 Page 240 of 322

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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAGAS TAXFUND SUMMARY CITY OF VISTAGAS TAXFUND SUMMARY CITY OF VISTA1972 LIGHTING & LANDSCAPE MAINTENANCEPROGRAM STATEMENT CITY OF VISTAS. MELROSE LANDSCAPE MAINTENANCEFUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 18706/27/2023 C12 Page 241 of 322

•
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
None.

Category: Public Works | Fund Type: Benefit Assessment | Fund: 113 S. Melrose Landscape Maintenance District Fund | 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
CITY OF VISTAS. MELROSE LANDSCAPE MAINTENANCEPROGRAM STATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 18806/27/2023 C12 Page 242 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY
S. MELROSE LANDSCAPE MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
0 0
3,500
45,960
49,460
3,500
3,100
0 0
6,600
96 0
55,384
55,480
18,373
18,373
$129,913

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

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

OPERATING EXPENSES
Operating Supplies 0 3,379 4,000 3,670 4,000
Special Department Expense 0 3,100 3,100 3,100 3,100 Uniforms & Accessories 0 0 10 0 10
Advertising 298 308 0 0 0
298 SUBTOTAL 6,787 7,110 6,770 7,110

UTILITIES
Electricity/Natural Gas 412 439 457 93 457
Telephone/Wireless 750 0 0 0 0
Water 56,720 46,976 61,454 52,746 61,454
57,881 SUBTOTAL 47,415 61,911 52,839 61,911

ALLOCATED COSTS
General Fund Administration 23,334 18,977 18,977 18,373 18,977 23,334 SUBTOTAL 18,977 18,977 18,373 18,977
$115,838 TOTAL $113,875 $129,587 $124,235 $129,587
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 18906/27/2023 C12 Page 243 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 19006/27/2023 C12 Page 244 of 322

Funding for these activities is provided by interest
earnings on amounts deposited into the fund in
previous years.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAGAS TAXFUND SUMMARY CITY OF VISTAGAS TAXFUND SUMMARY CITY OF VISTA1972 LIGHTING & LANDSCAPE MAINTENANCEPROGRAM STATEMENT CITY OF VISTAS. MELROSE LANDSCAPE MAINTENANCEFUND SUMMARY CITY OF VISTALA MIRADA CANYON MAINTENANCE FUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 19106/27/2023 C12 Page 245 of 322

•
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

SIGNIFICANT CHANGES FROM PRIOR BUDGET
None.

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.

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

CITY OF VISTALA MIRADA CANYON MAINTENANCE PROGRAM STATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 19206/27/2023 C12 Page 246 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

LA MIRADA CANYON MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
5,564
5,564
992
992
$6,556

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

ALLOCATED COSTS
General Fund Administration 1,145 1,478 1,478 992 1,478 1,145 SUBTOTAL 1,478 1,478 992 1,478
$2,410 TOTAL $4,771 $8,814 $6,510 $6,996
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 19306/27/2023 C12 Page 247 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 19406/27/2023 C12 Page 248 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 0 0
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
FUND 120: 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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAGAS TAXFUND SUMMARY CITY OF VISTAGAS TAXFUND SUMMARY CITY OF VISTA1972 LIGHTING & LANDSCAPE MAINTENANCEPROGRAM STATEMENT CITY OF VISTAS. MELROSE LANDSCAPE MAINTENANCEFUND SUMMARY CITY OF VISTALA MIRADA CANYON MAINTENANCE FUND SUMMARY CITY OF VISTA1982 ACT STREET MAINTENANCEFUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 19506/27/2023 C12 Page 249 of 322

•
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

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

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.

Category: Public Works | Fund Type: Benefit Assessment | Fund: 120 1982 Act Street Maintenance Fund | Org: 1200430 CITY OF VISTA1982 ACT STREET MAINTENANCEPROGRAM STATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 19606/27/2023 C12 Page 250 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY
1982 ACT STREET MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
7,875
238,888
246,763
25,000
0 25,000
61,468
61,468
$333,231

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

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

ALLOCATED COSTS
General Fund Administration 48,133 44,184 44,184 61,468 44,184 48,133 SUBTOTAL 44,184 44,184 61,468 44,184
$290,550 TOTAL $220,451 $645,337 $326,503 $433,524
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 19706/27/2023 C12 Page 251 of 322

•
•
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 2,891,265 2,915,740
Use of reserves/fund balance 289,443 157,146 122,223
General Fund 0 0 0
$3,160,779 $3,048,411 $3,037,963
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.

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
Category: Public Works | Fund Type: Enterprise | Fund: 501 City Sewer Fund | Org: 5010460

CITY OF VISTASEWER MAINTENANCEPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 19806/27/2023 C12 Page 252 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

SEWER MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,527,802
1,527,802
207,703
73,469
281,172
961
48,438
24,296
14,411
756
368
3,981
0 12,244
23,100
992
129,547
43 8,737
23,753
0 32,533
402,451
37,778
196,914
0 195,719
111,824
944,686
122,223
$3,037,963

STAFFING
Salaries & Benefits 1,460,533 520,385 1,411,228 1,523,214 1,395,708 1,460,533 SUBTOTAL 520,385 1,411,228 1,523,214 1,395,708

PROFESSIONAL SERVICES
Professional/Consulting Services 132,131 127,882 223,450 206,703 200,000 Service Contract 46,331 53,379 62,579 71,079 62,579 178,461 SUBTOTAL 181,261 286,029 277,782 262,579

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

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

ALLOCATED COSTS
General Fund Administration 406,325 396,053 396,053 402,451 396,053 Facility Rental/Maintenance 36,232 34,720 35,767 36,359 35,767 Vehicle Maintenance 176,277 139,780 141,210 195,553 141,210 Vehicle Replacement 0 0 267,281 0 267,281
Insurance/Surety 78,289 66,644 69,976 186,399 69,976 Information Technology 68,845 69,115 71,895 111,359 71,895 765,968 SUBTOTAL 706,312 982,182 932,121 982,182
CAPITAL OUTLAY 335,050 239,795 316,623 157,146 126,589 $2,899,377 TOTAL $1,774,903 $3,160,779 $3,048,411 $2,925,372 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 19906/27/2023 C12 Page 253 of 322

•
•
•
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 0.50 0.50 Public Works Supervisor 0.50 0.50 0.50 0.50 0.50
Street Maintenance Worker III 1.00 1.00 1.00 1.00 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 0.50 0.50

5.50 6.00 6.00 6.00 6.00

FINANCING SOURCES
Charges to other funds 275,893 311,110 299,708
Department revenues 1,432,705 1,490,876 1,484,271
Use of reserves/fund balance 218,043 49,862 0
General Fund 0 0 0
$1,926,641 $1,851,848 $1,783,979

SIGNIFICANT CHANGES FROM PRIOR BUDGET
The Capital Outlay account in FY 2023/24 includes funds to replace one vehicle with money previously set aside for this purpose.

The Operating SUpplies category includes funding to provide additional fencning in Biological Preserve Overlay (BPO) areas.

The Service Contract category includes increases to remove vegitation from the Duck Pond at Buena Vista Park.

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.

Category: Public Works | Fund Type: Enterprise | Fund: 501 City Sewer Fund | 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.

CITY OF VISTASTORMWATER MAINTENANCEPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 20006/27/2023 C12 Page 254 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

STORMWATER MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
777,382
777,382
326,018
178,342
504,360
200
16,200
3,800
2,541
9,353
310
0 3,154
7,000
12,500
11,500
66,558
7,037
3,496
36,666
0 47,199
232,843
82,722
0 14,724
58,191
388,480
0 $1,783,979

STAFFING
Salaries & Benefits 883,109 186,586 700,559 763,926 757,496 883,109 SUBTOTAL 186,586 700,559 763,926 757,496

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

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

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

ALLOCATED COSTS
General Fund Administration 151,170 179,643 179,643 232,843 179,643 Vehicle Maintenance 73,863 64,409 74,766 82,057 74,766 Vehicle Replacement 0 0 102,895 0 102,895
Insurance/Surety 6,920 11,344 11,911 14,022 11,911 Information Technology 34,151 37,560 36,780 57,949 36,780 266,104 SUBTOTAL 292,956 405,995 386,871 405,995
CAPITAL OUTLAY 108,445 0 218,043 49,862 0
$1,703,157 TOTAL $941,792 $1,926,641 $1,851,848 $1,642,220 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 20106/27/2023 C12 Page 255 of 322

•
•
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 0.23 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 II 4.56 4.56 4.56 4.56 4.56
Program Assistant 0.38 0.38 0.38 0.38 0.38
Office Specialist II 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 1,762,547 1,766,253
Use of reserves/fund balance 209,863 96,314 66,663
General Fund 0 0 0
$2,029,873 $1,858,861 $1,832,916

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.

Category: Public Works | Fund Type: Enterprise | Fund: 504 Buena Sanitation District Sewer Fund | Org: 5040480

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.

CITY OF VISTABUENA SANITATION DISTRICT MAINTENANCEPROGRAM STATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 20206/27/2023 C12 Page 256 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

BUENA SANITATION DISTRICT MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
943,434
943,434
133,725
38,963
172,688
589
29,318
14,459
8,832
464
1,754
2,435
0 7,501
14,157
608
80,117
11,564
5,352
31,715
0 48,631
253,005
38,387
148,733
0 12,689
68,569
521,383
66,663
$1,832,916

STAFFING
Salaries & Benefits 637,746 82,729 894,740 940,614 856,191 637,746 SUBTOTAL 82,729 894,740 940,614 856,191

PROFESSIONAL SERVICES
Professional/Consulting Services 73,468 71,163 148,187 133,725 133,725 Service Contract 26,661 27,613 32,446 37,562 32,446 100,129 SUBTOTAL 98,776 180,633 171,287 166,171

OPERATING EXPENSES
Office Supplies 289 354 589 589 589
Operating Supplies 22,800 21,676 26,318 29,318 26,318 Furniture/Equipment < $5,000 14,374 13,631 14,374 22,113 14,374 Training/Mileage/Conferences 1,976 8,053 8,677 6,673 5,827 Training Materials & Publications 351 255 464 464 464 Special Department Expense 1,761 1,551 1,268 2,511 1,268 Professional Memberships 1,829 1,853 2,435 2,435 2,435 Technology Purchases & Services 1,187 0 0 0 0
Uniforms & Accessories 6,858 7,603 8,840 7,501 8,840 Equipment Maintenance/Services 15,462 10,722 12,258 14,157 12,258 Rents & Leases 280 595 608 608 608
67,167 SUBTOTAL 66,292 75,831 86,369 72,981

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

ALLOCATED COSTS
General Fund Administration 240,598 243,806 243,806 252,925 243,806 Facility Rental/Maintenance 36,815 35,279 36,343 36,945 36,343 Vehicle Maintenance 166,787 123,993 126,534 147,352 126,534 Vehicle Replacement 0 0 178,038 0 178,038
Insurance/Surety 10,395 11,360 11,928 12,085 11,928 Information Technology 22,515 23,625 23,684 68,283 23,684 477,110 SUBTOTAL 438,063 620,333 517,590 620,333
CAPITAL OUTLAY 205,353 146,971 212,827 96,314 77,586 $1,531,897 TOTAL $872,206 $2,029,873 $1,858,861 $1,837,697 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 20306/27/2023 C12 Page 257 of 322

•
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
This program was first implemented in FY 2019/20.

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

SIGNIFICANT CHANGES FROM PRIOR BUDGET

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.

CITY OF VISTACMTC MAINTENANCEPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 20406/27/2023 C12 Page 258 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

CMTC MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
0 0
157,369
157,369
15,701
15,701
$173,070

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

ALLOCATED COSTS
General Fund Administration 0 7,177 7,177 15,701 7,177 0 SUBTOTAL 7,177 7,177 15,701 7,177
$98,847 TOTAL $122,775 $196,693 $171,411 $161,276
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 20506/27/2023 C12 Page 259 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 20606/27/2023 C12 Page 260 of 322

RECREATION &

COMMUNITY SERVICES
Fiscal Years 2023/24 and 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 20706/27/2023 C12 Page 261 of 322

CATEGORY DESCRIPTION
FISCAL YEARS 2023/24 AND 2024/25 GOALS
•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.

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.

During the current budget period focus areas for Recreation & Community Services will include:

CITY OF VISTARECREATION & COMMUNITY SERVICESOVERVIEW
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 20806/27/2023 C12 Page 262 of 322

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 528,512 569,543 664,796 708,712 746,190 804,361 Recreation Programs 1,030,301 1,353,908 1,603,773 1,910,016 1,914,665 1,947,561 Rancho Buena Vista Adobe 93,834 164,809 261,303 261,347 238,239 242,362 Senior Services 337,405 527,599 895,957 926,477 849,794 892,915 Cultural Arts 1,558,032 4,343,102 3,856,540 4,612,471 4,405,231 4,428,727 Senior Nutrition Program 483,568 630,266 641,705 771,218 625,602 633,193 Wave Waterpark 965,755 1,619,455 2,432,799 2,786,771 2,588,158 2,609,462 TOTAL $4,997,406 $9,208,683 $10,356,873 $11,977,012 $11,367,879 $11,558,581 Staffing 2,003,683 4,103,694 5,610,125 6,631,492 6,277,118 6,351,456 Professional Services 325,557 757,493 727,450 822,566 706,201 717,497 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 $11,977,012 $11,367,879 $11,558,581

CITY OF VISTA
Public Safety

64.9%General
Government

10.9%
Community
Development

11.2%
Public Works

4.6%
Community
Services

8.4%
PERCENTAGE OF 2023/24

GENERAL FUND EXPENDITURES
(EXCLUDING TRANSFERS)
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Actual Actual Budget Budget Budget Budget

COMMUNITY SERVICES HISTORICAL COMPARISON
Capital Outlay
Debt Service/Depreciation
Allocated Costs
Utilities
Operating Expenses
Professional Services
Staffing

RECREATION & COMMUNITY SERVICESBUDGETSUMMARY
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 20906/27/2023 C12 Page 263 of 322

Proposed
Professional Operating Allocated Debt Service/Capital Budget Org Staffing Services Expenses Utilities Costs Depreciation Outlay 2023/24 Community Services Administration
0010500 405,442 40,184 105,905 0 194,659 0 0 746,190
Recreation Programs
0010510 1,315,503 39,250 133,887 1,600 424,425 0 0 1,914,665 Rancho Buena Vista Adobe
0010545 118,414 0 40,770 2,300 76,755 0 0 238,239
Senior Services
0010555 597,479 22,210 91,241 17,860 121,004 0 0 849,794 Cultural Arts
0010560 2,082,017 437,775 1,237,072 138,765 509,602 0 0 4,405,231 FUND TOTAL 4,518,855 539,419 1,608,875 160,525 1,326,445 0 0 8,154,119 Senior Nutrition Program
1070550 264,828 147,491 11,710 17,572 184,001 0 0 625,602 FUND TOTAL 264,828 147,491 11,710 17,572 184,001 0 0 625,602 Wave Waterpark
5070580 1,493,435 19,291 365,099 290,804 419,529 0 0 2,588,158 FUND TOTAL 1,493,435 19,291 365,099 290,804 419,529 0 0 2,588,158 GRAND TOTAL $6,277,118 $706,201 $1,985,684 $468,901 $1,929,975 $0 $0 $11,367,879 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.

CITY OF VISTARECREATION & COMMUNITY SERVICESBUDGETSUMMARY FY 2023/24 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 21006/27/2023 C12 Page 264 of 322

Proposed
Professional Operating Allocated Debt Service/Capital Budget Org Staffing Services Expenses Utilities Costs Depreciation Outlay 2024/25 Community Services Administration
0010500 418,191 40,223 150,020 0 195,927 0 0 804,361
Recreation Programs
0010510 1,336,364 39,275 134,436 1,600 435,886 0 0 1,947,561 Rancho Buena Vista Adobe
0010545 118,954 0 41,462 2,408 79,538 0 0 242,362
Senior Services
0010555 605,010 28,210 96,341 19,530 143,824 0 0 892,915 Cultural Arts
0010560 2,099,724 442,944 1,207,760 156,504 521,795 0 0 4,428,727 FUND TOTAL 4,578,243 550,652 1,630,019 180,042 1,376,970 0 0 8,315,926 Senior Nutrition Program
1070550 267,999 147,491 11,710 19,099 186,894 0 0 633,193 FUND TOTAL 267,999 147,491 11,710 19,099 186,894 0 0 633,193 Wave Waterpark
5070580 1,505,214 19,354 370,099 291,577 423,218 0 0 2,609,462 FUND TOTAL 1,505,214 19,354 370,099 291,577 423,218 0 0 2,609,462 GRAND TOTAL $6,351,456 $717,497 $2,011,828 $490,718 $1,987,082 $0 $0 $11,558,581 CITY OF VISTARECREATION & COMMUNITY SERVICESBUDGETSUMMARY FY 2024/25 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 21106/27/2023 C12 Page 265 of 322

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

0.30 0.30 0.30 0.30
Community Services Operations Manager 0.05

1.00 1.00 1.00 1.00 1.00

0.10 0.10

1.00 1.00 1.00 1.00 1.00

3.15 3.40 3.30 3.30 3.30
0 0 0
58,890 1,700 52,100
649,822 744,490 752,261
$708,712 $746,190 $804,361
Charges to other funds

FINANCING SOURCES
Department revenues
General Fund

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.

MAJOR PROJECTS IN FYS 2023/24 & 2024/25
Development of a Parks & Recreation Needs Assessment and Comprehensive Action Plan.

Senior Office Specialist
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.

Category: Recreation & Community Services | Fund Type: General | Fund: 001 General Fund | Org: 0010500 Marketing Specialist
Director of Recreation & Community Services
Management Analyst

SIGNIFICANT CHANGES FROM PRIOR BUDGET

POSITION SUMMARY
Account Clerk

CITY OF VISTACOMMUNITY SERVICES ADMINISTRATIONPROGRAM STATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 21206/27/2023 C12 Page 266 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

COMMUNITY SERVICES ADMINISTRATION
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
418,191
418,191
4,000
36,223
40,223
1,120
7,130
0 96,705
1,100
265
43,700
150,020
0 0
130,515
33,407
32,005
195,927
$804,361

STAFFING
Salaries & Benefits 324,426 293,834 398,359 405,442 365,565 324,426 SUBTOTAL 293,834 398,359 405,442 365,565

PROFESSIONAL SERVICES
Professional/Consulting Services 0 3,500 4,000 4,000 3,500 Events & Cultural Services 16,775 18,526 35,125 36,184 31,125 16,775 SUBTOTAL 22,026 39,125 40,184 34,625

OPERATING EXPENSES
Office Supplies 557 1,268 1,120 1,120 1,120
Training/Mileage/Conferences 100 3,415 2,940 5,455 2,494 Auto Allowance 219 136 1,531 0 1,531
Special Department Expense 49,374 57,840 60,750 55,190 57,197 State & Local Associations 550 550 550 1,100 550
Professional Memberships 175 90 265 265 265
Advertising 8,630 27,779 35,216 42,775 32,593
59,605 SUBTOTAL 91,077 102,372 105,905 95,750

UTILITIES
Telephone/Wireless 14 15 174 0 174
14 SUBTOTAL 15 174 0 174

ALLOCATED COSTS
Facility Rental/Maintenance 93,695 95,074 99,178 129,827 99,178 Insurance/Surety 6,623 39,118 39,873 32,960 39,873 Information Technology 27,375 28,399 29,631 31,872 29,631 127,693 SUBTOTAL 162,591 168,682 194,659 168,682
$528,512 TOTAL $569,543 $708,712 $746,190 $664,796
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 21306/27/2023 C12 Page 267 of 322

•
•
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

0.75 0.75 0.75 0.75 0.75
Marketing Specialist 0.05 0.05

4.00 4.00 4.00 4.00

2.00 Office Specialist II 1.00 1.00 1.00 1.00 1.00

2.00 2.00 2.00 2.00 2.00

5.80 8.00 7.95 7.95 7.95
627,986 670,755 675,255
0 0 0
1,282,030 1,243,910 1,272,306
$1,910,016 $1,914,665 $1,947,561
General Fund
Department revenues
Use of reserves/fund balance

FINANCING SOURCES
Community Services Operations Manager
Recreation Leader IV
Recreation Coordinator
Park Ranger

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.

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.

Category: Recreation & Community Services | Fund Type: General | Fund: 001 General Fund | Org: 0010510

CITY OF VISTARECREATION PROGRAMSPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 21406/27/2023 C12 Page 268 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

RECREATION PROGRAMS
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,336,364
1,336,364
39,275
39,275
1,410
10,500
500
5,150
0 47,836
2,100
58,540
8,400
134,436
1,600
1,600
281,552
16,254
39,792
21,184
77,104
435,886
0 $1,947,561

STAFFING
Salaries & Benefits 615,903 847,615 1,245,164 1,315,503 1,023,410 615,903 SUBTOTAL 847,615 1,245,164 1,315,503 1,023,410

PROFESSIONAL SERVICES
Service Contract 5,760 47,603 64,865 39,250 30,302 5,760 SUBTOTAL 47,603 64,865 39,250 30,302

OPERATING EXPENSES
Office Supplies 662 970 1,570 1,410 1,570
Operating Supplies 2,580 3,583 11,175 10,500 10,500 Furniture/Equipment < $5,000 14,035 (14,035) 14,535 500 500 Training/Mileage/Conferences 0 358 1,442 4,810 1,442 Auto Allowance 1,020 1,404 3,736 0 3,736
Special Department Expense 3,062 38,955 94,565 47,627 92,973 Uniforms & Accessories 356 0 1,148 2,100 1,008
Land & Building Maintenance 1,287 17,944 59,289 58,540 49,600 Advertising 6,175 492 8,980 8,400 8,980
29,176 SUBTOTAL 49,671 196,440 133,887 170,309

UTILITIES
Telephone/Wireless 464 783 2,511 1,600 711
464 SUBTOTAL 783 2,511 1,600 711

ALLOCATED COSTS
Facility Rental/Maintenance 264,709 254,307 262,330 271,469 262,330 Vehicle Maintenance 10,245 13,487 13,576 16,206 13,576 Vehicle Replacement 9,853 10,419 9,849 39,792 9,849 Insurance/Surety 13,670 14,745 15,482 20,176 15,482 Information Technology 80,521 74,466 77,804 76,782 77,804 378,998 SUBTOTAL 367,424 379,041 424,425 379,041
CAPITAL OUTLAY 0 40,812 21,995 0 0
$1,030,301 TOTAL $1,353,908 $1,910,016 $1,914,665 $1,603,773 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 21506/27/2023 C12 Page 269 of 322

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

0.05 0.05 0.05 0.05

0.10 0.05 0.05

0.75 0.75 0.75 0.75 0.75

0.90 0.85 0.80 0.80 0.80
173,507 181,433 181,433
0 0 0
87,840 56,806 60,929
$261,347 $238,239 $242,362
Department revenues
Use of reserves
General Fund

FINANCING SOURCES
Director of Recreation & Community Services
Marketing Specialist
Recreation Coordinator

POSITION SUMMARY
Community Services Operations Manager
Category: Recreation & Community Services | Fund Type: General | Fund: 001 General Fund | 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.

CITY OF VISTARANCHO BUENA VISTA ADOBEPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 21606/27/2023 C12 Page 270 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

RANCHO BUENA VISTA ADOBE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
118,954
118,954
270
300
0 6,792
29,400
4,700
41,462
132
2,276
2,408
66,796
4,983
7,759
79,538
$242,362

STAFFING
Salaries & Benefits 12,924 72,606 133,673 118,414 140,674 12,924 SUBTOTAL 72,606 133,673 118,414 140,674

OPERATING EXPENSES
Office Supplies 1 1 270 270 270
Furniture/Equipment < $5,000 0 0 300 300 300
Auto Allowance 76 136 286 0 286
Special Department Expense 0 0 6,778 6,792 7,778
Land & Building Maintenance 0 11,153 32,092 29,400 24,500 Advertising 3,125 200 4,008 4,008 4,008
3,202 SUBTOTAL 11,490 43,734 40,770 37,142

UTILITIES
Telephone/Wireless 125 120 171 132 171
Sewer 738 515 978 2,168 525
863 SUBTOTAL 635 1,149 2,300 696

ALLOCATED COSTS
Facility Rental/Maintenance 64,058 61,380 63,234 64,283 63,234 Insurance/Surety 4,108 4,160 4,368 4,745 4,368
Information Technology 8,679 14,539 15,189 7,727 15,189 76,845 SUBTOTAL 80,079 82,791 76,755 82,791
$93,834 TOTAL $164,809 $261,347 $238,239 $261,303
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 21706/27/2023 C12 Page 271 of 322

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

0.05 0.05 0.05 0.05
Community Services Operations Manager 0.25 0.25 0.25 0.25 0.25

0.76 0.76 0.76 0.76 0.76

0.05 0.05

1.00 1.00 1.00 1.00 1.00

0.75 0.75 0.75 0.75 0.75

2.81 2.86 2.81 2.81 2.81
262,310 212,542 265,022
0 0 0
664,167 637,252 627,893
$926,477 $849,794 $892,915
Marketing Specialist
Recreation Leader IV
Department revenues

FINANCING SOURCES
Use of reserves/fund balance
General Fund
Office Specialist II
Community Services Program Manager

POSITION SUMMARY
Temporary salaries and contract services reflect the California minimum wage increase from $15.00 to $15.50 effective January 1, 2023.

SIGNIFICANT CHANGES FROM PRIOR BUDGET
Director of Recreation & Community Services
Category: Recreation & Community Services | Fund Type: General | Fund: 001 General Fund | 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.

CITY OF VISTASENIOR SERVICESPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 21806/27/2023 C12 Page 272 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

SENIOR SERVICES
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
605,010
605,010
16,210
12,000
28,210
2,200
500
250
480
0 81,011
0 4,080
920
5,800
1,100
96,341
14,313
225
3,005
1,987
19,530
59,846
14,482
23,096
10,418
35,982
143,824
0 $892,915

STAFFING
Salaries & Benefits 123,938 313,434 566,433 597,479 566,043 123,938 SUBTOTAL 313,434 566,433 597,479 566,043

PROFESSIONAL SERVICES
Events & Cultural Services 549 10,465 24,710 16,210 16,210 Service Contract 0 0 12,516 6,000 14,856
549 SUBTOTAL 10,465 37,226 22,210 31,066

OPERATING EXPENSES
Office Supplies 295 1,848 2,360 2,200 2,260
Operating Supplies 0 0 500 500 500
Furniture/Equipment < $5,000 166 37 250 250 250
Training/Mileage/Conferences 0 0 480 480 480
Auto Allowance 150 271 979 0 979
Special Department Expense 5,911 30,508 104,622 75,911 104,622 Professional Memberships 0 0 0 0 0
Technology Purchases & Services 6,621 0 1,080 4,080 1,080 Uniforms & Accessories 0 0 920 920 920
Land & Building Maintenance 0 1,037 6,800 5,800 6,800 Advertising 700 309 1,350 1,100 1,250
13,842 SUBTOTAL 34,010 119,341 91,241 119,141

UTILITIES
Electricity/Natural Gas 7,113 8,249 11,828 13,011 11,828 Telephone/Wireless 98 474 492 225 492
Water 48 0 2,482 2,731 2,482
Sewer 1,955 1,693 2,372 1,893 1,629
9,214 SUBTOTAL 10,415 17,174 17,860 16,431

ALLOCATED COSTS
Facility Rental/Maintenance 52,768 54,647 56,427 57,434 56,427 Vehicle Maintenance 29,239 33,783 33,872 14,433 33,872 Vehicle Replacement 16,207 6,867 6,409 3,383 6,409 Insurance/Surety 11,788 11,706 12,291 9,922 12,291 Information Technology 64,881 52,272 54,277 35,832 54,277 174,883 SUBTOTAL 159,275 163,276 121,004 163,276
CAPITAL OUTLAY 14,979 0 23,027 0 0
$337,405 TOTAL $527,599 $926,477 $849,794 $895,957
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 21906/27/2023 C12 Page 273 of 322

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

0.20 0.20 0.20 0.20
Community Services Operations Manager 0.80

1.00 2.00 2.00 2.00 2.00

0.50 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00 1.00

1.00 1.00 1.00

0.50 1.00

0.50 0.50

0.75 0.75 0.75 0.75 0.75

5.05 6.45 5.95 5.95 5.95
3,771,525 3,976,525 3,955,525
650,765 214,734 258,744
190,181 213,972 214,458
$4,612,471 $4,405,231 $4,428,727
Department revenues

FINANCING SOURCES

POSITION SUMMARY
Theater Administrative Coordinator
Director of Recreation & Community Services
Marketing Specialist
Senior Office Specialist
Theater Rentals &Technical Supervisor
Ticket Office Supervisor
Theater Technical Coordinator
Community Services Program Manager
Use of reserves
General Fund
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.

PROGRAM STATEMENT
Category: Recreation & Community Services | Fund Type: General | Fund: 001 General Fund | Org: 0010560

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.

Position changes include the reclassification of Theatre Rentals & Technical Supervisor to Theatre Administrative Coordinator in FY 2022/23.

Increase in trucking transportation costs for delivery of sets for summer shows.

CITY OF VISTACULTURAL ARTSPROGRAM STATEMENT
•
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 22006/27/2023 C12 Page 274 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

CULTURAL ARTS
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
2,099,724
2,099,724
442,944
442,944
11,200
2,000
8,537
0 1,039,760
450
2,000
3,200
28,225
64,938
47,450
1,207,760
142,856
0 7,352
6,296
156,504
219,402
13,626
41,900
72,778
174,089
521,795
0 $4,428,727

STAFFING
Salaries & Benefits 688,814 1,748,667 2,284,360 2,082,017 1,823,898 688,814 SUBTOTAL 1,748,667 2,284,360 2,082,017 1,823,898

PROFESSIONAL SERVICES
Professional/Consulting Services 79,257 487,552 509,871 437,775 459,978 79,257 SUBTOTAL 487,552 509,871 437,775 459,978

OPERATING EXPENSES
Office Supplies 3,422 10,263 8,820 11,200 5,820
Furniture/Equipment < $5,000 0 0 4,000 12,000 4,000 Training/Mileage/Conferences 628 1,385 6,127 8,537 5,652 Auto Allowance 2,765 2,632 4,685 0 4,685
Special Department Expense 153,916 1,012,069 1,064,442 1,039,760 848,750 Professional Memberships 0 0 950 450 450
Technology Purchases & Services 75,741 2,258 0 2,000 0 Uniforms & Accessories 0 4,494 2,000 3,200 2,000
Equipment Maintenance/Services 2,923 3,157 17,605 49,225 17,605 Land & Building Maintenance 0 0 27,726 63,250 4,026 Advertising 9,116 22,658 45,112 47,450 41,312
248,511 SUBTOTAL 1,058,916 1,181,467 1,237,072 934,300

UTILITIES
Electricity/Natural Gas 64,128 122,735 118,061 129,868 118,061 Telephone/Wireless 834 767 1,446 0 1,446
Water 5,206 3,401 2,535 2,663 2,535
Sewer 1,258 22,118 2,109 6,234 3,700
71,427 SUBTOTAL 149,022 124,151 138,765 125,742

ALLOCATED COSTS
Facility Rental/Maintenance 205,191 197,084 203,518 211,472 203,518 Vehicle Maintenance 16,932 27,487 28,695 13,554 28,695 Vehicle Replacement 18,571 15,025 14,269 41,900 14,269 Insurance/Surety 17,274 40,498 42,523 69,312 42,523 Information Technology 205,104 217,176 223,617 173,364 223,617 463,072 SUBTOTAL 497,270 512,622 509,602 512,622
CAPITAL OUTLAY 6,950 401,675 0 0 0
$1,558,032 TOTAL $4,343,102 $4,612,471 $4,405,231 $3,856,540 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 22106/27/2023 C12 Page 275 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 22206/27/2023 C12 Page 276 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 0 0
Total Taxes 0 0
Licenses and Permits 0 0
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 411,749 413,730
Use of Reserves 0 0
Total Revenues and Sources $625,602 $633,193
Expenditures
Operations
Staffing 264,828 267,999
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 625,602 633,193
Other Uses
Transfer to Reserves 0 0
Transfers Out - CIP 0 0
Transfers Out - Other 0 0
Total Expenditures and Uses $625,602 $633,193
Excess of Revenue and Sources
Over (Under) Expenditures and Uses $0 $0
Beginning Fund Balance $0 $0
Projected Ending Fund Balance $0 $0
FUND 107: 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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAGAS TAXFUND SUMMARY CITY OF VISTASENIOR NUTRITION PROGRAMFUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 22306/27/2023 C12 Page 277 of 322

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

0.240 0.240 0.240 0.240 0.240

1.000 1.000 1.000 1.000 1.000

0.875 0.875 0.875 0.875 0.875

3.115 3.115 3.115 3.115 3.115
353,130 213,853 219,463
0 0 0
418,088 411,749 413,730
$771,218 $625,602 $633,193
Bus Driver
Community Services Program Manager
Food Services Supervisor
Recreation Coordinator

POSITION SUMMARY
Department revenues
Use of reserves/fund balance
General Fund

FINANCING SOURCES

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.

PROGRAM STATEMENT
Category: Recreation & Community Services | Fund Type: Special Revenue | Fund: 107 Senior Nutrition Program Fund | Org: 1070550 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.

CITY OF VISTASENIOR NUTRITION PROGRAMPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 22406/27/2023 C12 Page 278 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

SENIOR NUTRITION PROGRAM
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
267,999
267,999
147,491
147,491
900
1,900
0 0
6,060
0 2,850
0 11,710
14,314
60 2,738
1,987
19,099
62,475
74,594
23,028
5,324
21,473
186,894
$633,193

STAFFING
Salaries & Benefits 90,977 211,646 281,413 264,828 281,413 90,977 SUBTOTAL 211,646 281,413 264,828 281,413

PROFESSIONAL SERVICES
Service Contract 213,653 174,450 153,491 147,491 153,491 213,653 SUBTOTAL 174,450 153,491 147,491 153,491

OPERATING EXPENSES
Office Supplies 181 0 510 900 460
Operating Supplies 29 1,994 1,100 1,900 1,900
Training Materials & Publications 0 0 0 0 0
Auto Allowance 19 0 217 0 217
Special Department Expense 7,808 55,879 129,928 6,060 410 Uniforms & Accessories 0 0 0 0 0
Equipment Maintenance/Services 0 921 2,854 2,850 2,854 Advertising 0 0 0 0 0
8,036 SUBTOTAL 58,793 134,609 11,710 5,841

UTILITIES
Electricity/Natural Gas 2,446 7,070 11,829 13,012 11,829 Telephone/Wireless 123 259 132 60 132
Water 1,230 1,708 2,482 2,607 2,482
Sewer 1,734 1,501 2,374 1,893 1,629
5,533 SUBTOTAL 10,539 16,817 17,572 16,072

ALLOCATED COSTS
General Fund Administration 51,861 56,256 56,256 62,475 56,256 Facility Rental/Maintenance 70,801 68,252 70,080 72,116 70,080 Vehicle Maintenance 19,444 15,818 22,400 22,956 22,400 Insurance/Surety 10,047 20,981 22,030 5,071 22,030 Information Technology 13,216 13,531 14,122 21,383 14,122 165,369 SUBTOTAL 174,838 184,888 184,001 184,888
$483,568 TOTAL $630,266 $771,218 $625,602 $641,705
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 22506/27/2023 C12 Page 279 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 22606/27/2023 C12 Page 280 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 0 0
Total Taxes 0 0
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 680,000 701,304
Use of Reserves 0 0
Total Revenues and Sources $2,588,158 $2,609,462
Expenditures
Operations
Staffing 1,493,435 1,505,214
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 2,588,158 2,609,462
Other Uses
Transfer to Reserves 0 0
Transfers Out - CIP 0 0
Transfers Out - Other 0 0
Total Expenditures and Uses $2,588,158 $2,609,462
Excess of Revenue and Sources
Over (Under) Expenditures and Uses $0 $0
Beginning Fund Balance $0 $0
Projected Ending Fund Balance $0 $0
FUND 507: The Wave Waterpark 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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAGAS TAXFUND SUMMARY CITY OF VISTAWAVE WATERPARKFUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 22706/27/2023 C12 Page 281 of 322

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

0.20 0.20 0.20 0.20
Community Services Operations Manager 0.05

1.00 1.00 1.00 1.00 1.00

1.00 2.00 2.00 2.00 2.00

1.00 1.00 1.00 1.00 1.00

3.05 4.20 4.20 4.20 4.20
2,750,799 1,908,158 1,908,158
15,328 0 0
20,644 680,000 701,304
$2,786,771 $2,588,158 $2,609,462

SIGNIFICANT CHANGES FROM PRIOR BUDGET

POSITION SUMMARY
Temporary salaries and contract services reflect the California minimum wage increase from $15.00 to $15.50 effective January 1, 2023.

Director of Recreation & Community Services
Assistant Waterpark Manager
Category: Recreation & Community Services | Fund Type: Enterprise | Fund: 507 Wave Waterpark Fund | 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.

General Fund
Waterpark Facility Specialist
Waterpark Manager
Use of reserves/fund balance

FINANCING SOURCES
Department revenues
MAJOR PROJECTS IN FYS 2023/24 & 2024/25
Re-plastering of river and competition pool.

Completion of the Wave Waterpark Slide Tower Project.

CITY OF VISTAWAVE WATERPARKPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 22806/27/2023 C12 Page 282 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

WAVE WATERPARK
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,505,214
1,505,214
17,191
2,163
19,354
3,700
189,910
12,100
5,400
12,000
0 49,974
544
720
9,010
16,000
50,626
3,200
16,915
370,099
242,279
0 33,071
16,227
291,577
236,851
4,053
78 63,914
118,322
423,218
0 0
$2,609,462

STAFFING
Salaries & Benefits 146,702 615,892 1,722,090 1,493,435 1,409,122 146,702 SUBTOTAL 615,892 1,722,090 1,493,435 1,409,122

PROFESSIONAL SERVICES
Professional/Consulting Services 8,445 13,392 16,100 17,191 16,100 Service Contract 1,118 2,005 1,888 2,100 1,888
9,563 SUBTOTAL 15,396 17,988 19,291 17,988

OPERATING EXPENSES
Office Supplies 478 3,295 3,700 3,700 3,700
Operating Supplies 57,002 117,741 181,490 189,910 178,490 Furniture/Equipment < $5,000 2,508 1,791 17,048 12,100 12,100 Training/Mileage/Conferences 249 839 5,400 5,400 5,400 Training Materials & Publications 3,603 6,000 12,000 12,000 12,000 Auto Allowance 2,204 2,542 4,600 0 4,600
Special Department Expense 12,579 27,462 37,694 49,974 37,694 Professional Memberships 439 439 544 544 544
Technology Purchases & Services 134 720 720 720 720 Uniforms & Accessories 225 9,009 7,885 9,010 7,885 Equipment Maintenance/Services 20 6,881 15,980 11,000 5,600 Land & Building Maintenance 13,797 33,579 75,626 50,626 50,626 Rents & Leases 0 0 3,200 3,200 3,200
Advertising 3,918 2,774 13,915 16,915 16,915
97,158 SUBTOTAL 213,071 379,802 365,099 339,474

UTILITIES
Electricity/Natural Gas 198,563 258,595 242,279 242,279 242,279 Telephone/Wireless 147 316 96 0 96
Water 18,966 22,321 33,071 33,071 33,071
Sewer 16,044 10,398 16,076 15,454 15,400
233,720 SUBTOTAL 291,629 291,522 290,804 290,846

ALLOCATED COSTS
General Fund Administration 209,466 221,591 221,591 236,851 221,591 Facility Rental/Maintenance 3,611 3,449 3,561 3,900 3,561 Vehicle Maintenance 386 64 64 78 64
Insurance/Surety 46,739 39,548 41,526 60,870 41,526 Information Technology 101,905 104,749 108,627 117,830 108,627 362,107 SUBTOTAL 369,401 375,369 419,529 375,369
DEBT SERVICE/DEPRECIATION 111,901 108,215 0 0 0
CAPITAL OUTLAY 4,604 5,851 0 0 0
$965,755 TOTAL $1,619,455 $2,786,771 $2,588,158 $2,432,799 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 22906/27/2023 C12 Page 283 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 23006/27/2023 C12 Page 284 of 322

INTERNAL SERVICES
Fiscal Years 2023/24 and 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 23106/27/2023 C12 Page 285 of 322

CATEGORY DESCRIPTION
FISCAL YEARS 2023/24 AND 2024/25 GOALS
During the current budget period focus areas for the Internal Services will include:
•
•
•
•
•
•
•
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.

Expand programming to enhance employee wellness.

Expand citywide online safety training program for all employees.

Negotiate optimum pricing for employee group benefit and other insurance program coverage.

Create custom integrations between Munis, Cityworks, Laserfiche, HDL, Docusign, and other applications.

Re-implement Cityworks to enhance functionality and streamline business processes.

Continue with the purchase of electric vehicle when current vehicles are due for replacement.

Implement a Sharepoint intranet site to promote employee engagement and collaboration.

CITY OF VISTAINTERNALSERVICESOVERVIEW
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 23206/27/2023 C12 Page 286 of 322

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 10,701,382 11,450,439 Building & Facility Maintenance 2,809,070 1,854,361 2,434,056 3,369,471 2,955,145 2,839,737 Fleet Maintenance 1,322,687 1,488,128 2,238,991 3,219,821 2,453,402 2,707,583 Information Technology 2,292,140 1,950,840 2,650,718 5,127,728 3,140,589 3,229,093 TOTAL $14,467,687 $15,641,260 $16,106,433 $20,682,818 $19,250,518 $20,226,852 Staffing 3,027,806 607,267 3,032,957 3,046,407 3,307,891 3,377,789 Professional Services 835,193 805,377 917,429 1,342,460 1,060,392 1,006,781 Operating Expenses 9,055,087 11,819,085 10,158,078 12,810,993 12,176,611 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 $20,682,818 $19,250,518 $20,226,852 ($5,000,000)
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Actual Actual Budget Budget Budget Budget

INTERNAL SERVICES HISTORICAL COMPARISON
Capital Outlay
Debt Service/Depreciation
Allocated Costs
Utilities
Operating Expenses
Professional Services
Staffing

CITY OF VISTAINTERNALSERVICESBUDGET SUMMARY
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 23306/27/2023 C12 Page 287 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2023/24 Risk Management
6010150 491,620 235,692 9,825,272 0 148,798 0 10,701,382 FUND TOTAL 491,620 235,692 9,825,272 0 148,798 0 10,701,382 Building & Facility Maintenance
6020155 885,974 555,834 364,138 565,315 418,884 165,000 2,955,145 FUND TOTAL 885,974 555,834 364,138 565,315 418,884 165,000 2,955,145 Fleet Maintenance
6030160 898,935 20,866 752,305 1,834 312,220 467,242 2,453,402 FUND TOTAL 898,935 20,866 752,305 1,834 312,220 467,242 2,453,402 Information Technology
6040135 1,031,362 248,000 1,234,896 153,160 353,171 120,000 3,140,589 FUND TOTAL 1,031,362 248,000 1,234,896 153,160 353,171 120,000 3,140,589 GRAND TOTAL $3,307,891 $1,060,392 $12,176,611 $720,309 $1,233,073 $752,242 $19,250,518 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.

CITY OF VISTAINTERNALSERVICESBUDGET SUMMARY FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 23406/27/2023 C12 Page 288 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2024/25 Risk Management
6010150 504,985 239,419 10,556,691 0 149,344 0 11,450,439 FUND TOTAL 504,985 239,419 10,556,691 0 149,344 0 11,450,439 Building & Facility Maintenance
6020155 903,394 548,496 372,256 619,252 396,339 0 2,839,737 FUND TOTAL 903,394 548,496 372,256 619,252 396,339 0 2,839,737 Fleet Maintenance
6030160 916,768 20,866 750,505 1,834 314,994 702,616 2,707,583 FUND TOTAL 916,768 20,866 750,505 1,834 314,994 702,616 2,707,583 Information Technology
6040135 1,052,642 198,000 1,239,859 153,160 354,132 231,300 3,229,093 FUND TOTAL 1,052,642 198,000 1,239,859 153,160 354,132 231,300 3,229,093 GRAND TOTAL $3,377,789 $1,006,781 $12,919,311 $774,246 $1,214,809 $933,916 $20,226,852 CITY OF VISTAINTERNALSERVICESBUDGET SUMMARY FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 23506/27/2023 C12 Page 289 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 23606/27/2023 C12 Page 290 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 0 0
Total Taxes 0 0
Licenses and Permits 0 0
Intergovernmental 0 0
Charges for Services 10,589,940 11,619,618
Fines and Forfeitures 0 0
Use of Money and Property 0 0
Assessments 0 0
Other Revenue 0 0
Total Revenues 10,589,940 11,619,618
Other Sources
Interdepartment Service Charges 0 0
Transfers In 0 0
Use of Reserves 0 0
Total Revenues and Sources $10,589,940 $11,619,618
Expenditures
Operations
Staffing 491,620 504,985
Professional Services/Contract 235,692 239,419
Other Operating Expenses 9,825,272 10,556,691
Utilities 0 0
Allocated Costs 148,798 149,344
Capital Outlay 0 0
Total Expenditures 10,701,382 11,450,439
Other Uses
Transfer to Reserves 0 0
Transfers Out - CIP 0 0
Transfers Out - Other 0 0
Total Expenditures and Uses $10,701,382 $11,450,439
Excess of Revenue and Sources
Over (Under) Expenditures and Uses ($111,442)$169,179
Beginning Fund Balance $915,450 $804,008
Projected Ending Fund Balance $804,008 $973,187
FUND 601: 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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTARISK MANAGEMENTFUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 23706/27/2023 C12 Page 291 of 322

•
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 II - 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 10,589,940 11,619,618
Department revenues 0 0 0
Use of reserves/fund balance 591,224 111,442 (169,179)
General Fund 0 0 0
$8,965,798 $10,701,382 $11,450,439
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.

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.

PROGRAM STATEMENT
Category: Internal Service | Fund Type: Internal Service | Fund: 601 Risk Management Fund | Org: 6010150

CITY OF VISTARISK MANAGEMENT ADMINISTRATIONPROGRAM STATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 23806/27/2023 C12 Page 292 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

RISK MANAGEMENT ADMINISTRATION
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
504,985
504,985
237,155
2,264
239,419
1,970
5,260
0 93,085
150
130
1,200
10,454,896
10,556,691
0 0
84,074
33,631
5,453
26,186
149,344
$11,450,439

STAFFING
Salaries & Benefits 471,825 166,980 462,438 491,620 428,272 471,825 SUBTOTAL 166,980 462,438 491,620 428,272

PROFESSIONAL SERVICES
Professional/Consulting Services 171,762 213,255 357,492 233,440 185,345 Service Contract 232 251 2,240 2,252 2,240
171,994 SUBTOTAL 213,506 359,732 235,692 187,585

OPERATING EXPENSES
Office Supplies 1,317 1,618 1,940 1,970 1,940
Training/Mileage/Conferences 598 1,100 5,345 5,260 5,345 Auto Allowance 963 962 960 0 960
Special Department Expense 59,214 93,595 127,803 92,300 82,712 State & Local Associations 300 0 150 150 150
Professional Memberships 0 0 130 130 130
Uniforms & Accessories 940 1,090 1,200 1,200 1,200 Benefit Expenses 7,143,883 9,796,085 7,930,831 9,724,262 7,999,105 7,207,215 SUBTOTAL 9,894,450 8,068,359 9,825,272 8,091,542

UTILITIES
Telephone/Wireless 397 397 396 0 396
397 SUBTOTAL 397 396 0 396

ALLOCATED COSTS
General Fund Administration 142,587 21,517 21,517 84,074 21,517 Facility Rental/Maintenance 24,143 24,499 25,556 33,454 25,556 Insurance/Surety 4,430 4,864 5,108 5,193 5,108
Information Technology 21,200 21,718 22,692 26,077 22,692 192,360 SUBTOTAL 72,598 74,873 148,798 74,873
$8,043,791 TOTAL $10,347,931 $8,965,798 $10,701,382 $8,782,668 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 23906/27/2023 C12 Page 293 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 24006/27/2023 C12 Page 294 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
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 885,974 903,394
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 2,955,145 2,839,737
Other Uses
Transfer to Reserves 0 0
Transfers Out - CIP 0 0
Transfers Out - Other 0 0
Total Expenditures and Uses $2,955,145 $2,839,737
Excess of Revenue and Sources
Over (Under) Expenditures and Uses ($12,275)($863)
Beginning Fund Balance $402,572 $390,297
Projected Ending Fund Balance $390,297 $389,434
FUND 602: The Building & 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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAGAS TAXFUND SUMMARY CITY OF VISTAPROGRAM STATEMENT CITY OF VISTAINFORMATION TECHNOLOGYFUND SUMMARY CITY OF VISTAFLEET MAINTENANCEFUND SUMMARY CITY OF VISTABUILDING& FACILITY MAINTENANCEFUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 24106/27/2023 C12 Page 295 of 322

•
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 2,732,825 2,781,374
Department revenues 0 0 0
Use of reserves/fund balance 46,463 222,320 58,363
General Fund 926,592 0 0
$3,369,471 $2,955,145 $2,839,737

SIGNIFICANT CHANGES FROM PRIOR BUDGET
The Capital Outlay account in FY 2023/24 includes funds to replace the boiler at the Civic Center.

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 Sheriff's 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.

Category: Internal Service | Fund Type: Internal Service | Fund: 602 Building & Facility Maintenance Fund | Org: 6020155

CITY OF VISTABUILDING & FACILITY MAINTENANCEPROGRAM STATEMENT CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 24206/27/2023 C12 Page 296 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

BUILDING & FACILITY MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
903,394
903,394
25,376
523,120
548,496
1,050
17,300
1,990
0 4,404
0 0
3,785
15,894
317,833
10,000
372,256
595,375
2,674
6,238
12,049
2,916
619,252
236,974
0 36,922
45,474
10,534
66,435
396,339
0 0
$2,839,737

STAFFING
Salaries & Benefits 934,124 58,378 863,735 885,974 859,163 934,124 SUBTOTAL 58,378 863,735 885,974 859,163

PROFESSIONAL SERVICES
Professional/Consulting Services 9,919 8,303 20,659 25,376 16,149 Service Contract 388,804 464,334 559,840 530,458 469,829 398,723 SUBTOTAL 472,637 580,499 555,834 485,978

OPERATING EXPENSES
Office Supplies 568 329 1,050 1,050 1,050
Operating Supplies 14,072 15,789 14,800 17,300 14,800 Training/Mileage/Conferences 475 805 1,431 1,990 1,431 Auto Allowance 626 240 0 0 0
Special Department Expense 1,555 841 4,290 4,366 4,290 Professional Memberships 0 0 200 0 0
Technology Purchases & Services 1,042 0 0 0 0
Uniforms & Accessories 3,003 2,695 4,610 3,785 4,610 Equipment Maintenance/Services 21,595 11,799 13,844 15,894 13,844 Land & Building Maintenance 407,103 324,784 675,324 309,753 273,300 Rents & Leases 11,527 10,277 9,948 10,000 6,000
461,567 SUBTOTAL 367,559 725,497 364,138 319,325

UTILITIES
Electricity/Natural Gas 334,974 373,311 490,631 541,815 349,233 Telephone/Wireless 2,426 1,790 5,438 2,595 3,024
Water 6,353 5,938 5,358 5,940 6,492
Sewer 11,236 10,714 11,469 12,049 12,049
Cable 2,725 2,468 2,100 2,916 2,916
357,713 SUBTOTAL 394,221 514,996 565,315 373,714

ALLOCATED COSTS
General Fund Administration 223,565 230,855 230,855 236,974 230,855 Facility Rental/Maintenance 32,332 32,177 33,427 0 33,427 Vehicle Maintenance 32,049 27,601 25,941 36,656 25,941 Vehicle Replacement 34,001 61,633 36,989 69,064 36,989 Insurance/Surety 9,757 10,212 10,723 10,032 10,723 Information Technology 53,902 55,438 57,941 66,158 57,941 385,606 SUBTOTAL 417,916 395,876 418,884 395,876
DEBT SERVICE/DEPRECIATION 926 926 0 0 0
CAPITAL OUTLAY 270,411 142,723 288,868 165,000 0
$2,809,070 TOTAL $1,854,361 $3,369,471 $2,955,145 $2,434,056 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 24306/27/2023 C12 Page 297 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 24406/27/2023 C12 Page 298 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 0 0
Total Taxes 0 0
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 898,935 916,768
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 2,453,402 2,707,583
Other Uses
Transfer to Reserves 466,208 375,362
Transfers Out - CIP 0 0
Transfers Out - Other 0 0
Total Expenditures and Uses $2,919,610 $3,082,945
Excess of Revenue and Sources
Over (Under) Expenditures and Uses ($1,605)($5,650)
Beginning Fund Balance $1,312,688 $1,311,083
Projected Ending Fund Balance $1,311,083 $1,305,433
FUND 603: 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 (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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAGAS TAXFUND SUMMARY CITY OF VISTAPROGRAM STATEMENT CITY OF VISTAINFORMATION TECHNOLOGYFUND SUMMARY CITY OF VISTAFLEET MAINTENANCEFUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 24506/27/2023 C12 Page 299 of 322

•
•
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 1.00 1.00 1.00
Fleet Maintenance Worker III 1.00 1.00 2.00 2.00 2.00
Fleet Maintenance Worker II 4.00 4.00 3.00 3.00 3.00

6.20 6.20 6.20 6.20 6.20

FINANCING SOURCES
Charges to other funds 1,999,829 1,986,160 2,004,967
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 $2,453,402 $2,707,583

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.

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.

Category: Internal Service | Fund Type: Internal Service | Fund: 603 Vehicle Maintenance Fund | Org: 6030160

CITY OF VISTAFLEET MAINTENANCEPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 24606/27/2023 C12 Page 300 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

FLEET MAINTENANCE
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
916,768
916,768
13,700
7,166
20,866
1,050
10,745
250,000
7,000
19,382
500
30,294
150
27,254
5,360
398,770
0 750,505
0 864
0 970
1,834
194,611
47,418
0 0
12,834
60,131
314,994
0 702,616
$2,707,583

STAFFING
Salaries & Benefits 847,097 114,066 754,801 898,935 831,210 847,097 SUBTOTAL 114,066 754,801 898,935 831,210

PROFESSIONAL SERVICES
Professional/Consulting Services 7,513 3,532 11,200 13,700 11,200 Service Contract 4,825 8,452 7,666 7,166 7,666
12,338 SUBTOTAL 11,984 18,866 20,866 18,866

OPERATING EXPENSES
Office Supplies 474 239 1,050 1,050 1,050
Operating Supplies 6,891 5,570 10,745 10,745 10,745 Fuel 169,041 244,993 251,610 250,000 200,315
Furniture/Equipment < $5,000 8,138 6,271 27,000 7,000 7,000 Training/Mileage/Conferences 7,479 7,542 11,370 21,182 7,620 Training Materials & Publications 3 0 500 500 500
Special Department Expense 6,377 29,089 33,739 30,294 29,394 Professional Memberships 200 0 350 150 350
Technology Purchases & Services 19,623 26,355 28,703 27,254 27,254 Uniforms & Accessories 8,513 7,429 7,610 5,360 7,610 Equipment Maintenance/Services 357,343 314,499 443,939 398,770 383,520 Rents & Leases 0 0 0 0 0
584,083 SUBTOTAL 641,987 816,616 752,305 675,358

UTILITIES
Electricity/Natural Gas 4,483 0 0 0 4,890
Telephone/Wireless 1,340 1,644 2,292 864 1,440
Water 1,018 0 0 0 967
Sewer 546 0 0 970 970
7,387 SUBTOTAL 1,644 2,292 1,834 8,267

ALLOCATED COSTS
General Fund Administration 174,947 182,338 182,338 194,611 182,338 Facility Rental/Maintenance 47,201 45,225 46,593 45,505 46,593 Vehicle Maintenance 69,021 120,766 120,491 0 120,491 Vehicle Replacement 0 69,511 64,546 0 64,546
Insurance/Surety 8,658 12,231 12,843 12,223 12,843 Information Technology 35,984 36,906 38,421 59,881 38,421 335,811 SUBTOTAL 466,977 465,232 312,220 465,232
DEBT SERVICE/DEPRECIATION 300,376 247,472 0 0 0
CAPITAL OUTLAY (764,405) 3,998 1,162,014 467,242 240,058 $1,322,687 TOTAL $1,488,128 $3,219,821 $2,453,402 $2,238,991 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 24706/27/2023 C12 Page 301 of 322

CITY OF VISTA
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 24806/27/2023 C12 Page 302 of 322

Revenues 2023/24 2024/25
Taxes
Property 0 0
Sales and Use 0 0
Transient Lodging 0 0
Franchise 0 0
Other 0 0
Total Taxes 0 0
Licenses and Permits 0 0
Intergovernmental 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 1,031,362 1,052,642
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 3,140,589 3,229,093
Other Uses
Transfer to Reserves 416,275 422,904
Transfers Out - CIP 0 0
Transfers Out - Other 0 0
Total Expenditures and Uses $3,556,864 $3,651,997
Excess of Revenue and Sources
Over (Under) Expenditures and Uses ($16,553)($32,419)
Beginning Fund Balance $27,974 $11,421
Projected Ending Fund Balance $11,421 ($20,998)
FUND 604: 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.

CITY OF VISTACOMMUNITY DEVELOPMENT BLOCK GRANTFUND SUMMARY CITY OF VISTAGAS TAXFUND SUMMARY CITY OF VISTAPROGRAM STATEMENT CITY OF VISTAINFORMATION TECHNOLOGYFUND SUMMARY CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 24906/27/2023 C12 Page 303 of 322

•
•
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 2,786,273 2,808,827
Department revenues 0 0 0
Use of reserves/fund balance 2,369,255 354,316 420,266
General Fund 0 0 0
$5,127,728 $3,140,589 $3,229,093

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.

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 cybersecurity.

Category: Internal Service | Fund Type: Internal Service | Fund: 604 Information Technology Fund | Org: 6040135 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.

CITY OF VISTAINFORMATIONTECHNOLOGYPROGRAM STATEMENT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 25006/27/2023 C12 Page 304 of 322

CITY OF VISTA BUDGET UNIT EXPENSE SUMMARY

INFORMATION TECHNOLOGY
Actual
2021/22
Original
Budget
2022/23
Proposed
Budget
2023/24
Proposed
Budget
2024/25
Actual
2020/21
Revised
Budget
2022/23
1,052,642
1,052,642
30,000
168,000
198,000
600
15,000
0 9,041
9,500
560
1,117,458
15,000
72,700
1,239,859
153,160
153,160
255,731
87,972
10,429
354,132
0 231,300
$3,229,093

STAFFING
Salaries & Benefits 774,759 267,844 965,433 1,031,362 914,312 774,759 SUBTOTAL 267,844 965,433 1,031,362 914,312

PROFESSIONAL SERVICES
Professional/Consulting Services 0 0 0 80,000 0
Service Contract 252,139 107,249 383,363 168,000 225,000 252,139 SUBTOTAL 107,249 383,363 248,000 225,000

OPERATING EXPENSES
Office Supplies 414 45 600 600 600
Operating Supplies 6,445 7,700 13,500 15,000 13,500 Furniture/Equipment < $5,000 0 22,000 0 3,000 0
Training/Mileage/Conferences 3,519 7,852 11,694 9,041 11,694 Special Department Expense 13,283 3,235 89,500 9,500 9,500 Professional Memberships 390 390 560 560 560
Technology Purchases & Services 691,098 794,442 3,001,967 1,109,495 953,299 Equipment Maintenance/Services 9,417 11,516 10,000 15,000 10,000 Rents & Leases 77,657 67,908 72,700 72,700 72,700
802,222 SUBTOTAL 915,089 3,200,521 1,234,896 1,071,853

UTILITIES
Telephone/Wireless 106,420 132,830 139,440 153,160 139,440 106,420 SUBTOTAL 132,830 139,440 153,160 139,440

ALLOCATED COSTS
General Fund Administration 188,864 200,546 200,546 255,731 200,546 Facility Rental/Maintenance 63,154 64,083 66,849 87,508 66,849 Insurance/Surety 7,585 8,303 8,718 9,932 8,718
259,603 SUBTOTAL 272,932 276,113 353,171 276,113
DEBT SERVICE/DEPRECIATION 231,722 324,714 0 0 0
CAPITAL OUTLAY (134,725) (69,817) 162,858 120,000 24,000 $2,292,140 TOTAL $1,950,840 $5,127,728 $3,140,589 $2,650,718 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 25106/27/2023 C12 Page 305 of 322

CITY OF VISTA
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APPENDIX & SUPPLEMENTAL

REPORTS
Fiscal Years 2023/24 and 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 25306/27/2023 C12 Page 307 of 322

General Fund (001)Fund Type: Governmental
Community Development Block Grant (103)Fund Type: Special Revenue Gas Tax (106)Fund Type: Special Revenue
Senior Citizen Nutrition Program Fund (107)Fund Type: Special Revenue 1972 Lighting and Landscape Maintenance District Fund (108)Fund Type: Benefit Assessment S. Melrose Landscape Maintenance District (113)Fund Type: Benefit Assessment La Mirada Canyon Maintenance District (114)Fund Type: Benefit Assessment 1982 Act – Street Maintenance (120)Fund Type: Benefit Assessment Vista Housing Authority (122)Fund Type: Special Revenue Descriptions of the funds (shown in fund number order) included in the Operating Budget are as follows:

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.

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.

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.

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.

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.

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.

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.

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.

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.

CITY OF VISTAFUND DESCRIPTIONS
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 25406/27/2023 C12 Page 308 of 322

CITY OF VISTAFUND DESCRIPTIONS
State COPS (125)Fund Type: Special Revenue
Vista Redevelopment Agency (301)Fund Type: Special Revenue Vista Sewer Fund (501)Fund Type: Enterprise
Buena Sanitation District Fund (504)Fund Type: Enterprise WAVE Waterpark Fund (507)Fund Type: Enterprise
California Mandated Trash Cleanup Fund (511)Fund Type: Enterprise Risk Management Fund (601)Fund Type: Internal Service
Building and Facilities Maintenance Fund (602)Fund Type: Internal Service Vehicle Maintenance/Replacement Fund (603)Fund Type: Internal Service 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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 25506/27/2023 C12 Page 309 of 322

Estimated Use of Reserves Funds Estimated
Fund Balance Estimated Transfers & One-Time Available Estimated Transfers Fund Balance July 1, 2023 Revenues In Monies FY 2023/24 Expenditures Out June 30, 2024

GENERAL FUND
General Fund (001)0 113,400,529 363,268 2,829,241 116,593,038 97,731,385 17,551,920 1,309,733 Emergency Reserve 20,428,781 20,428,781 20,428,781
TOTAL 20,428,781 113,400,529 363,268 2,829,241 137,021,819 97,731,385 17,551,920 21,738,514

SPECIAL REVENUE FUNDS
Community Development Block Grant (103)0 990,268 0 0 990,268 346,594 643,674 0 Gas Tax (106)1,271,252 2,761,710 0 235,473 4,268,435 3,477,797 148,448 642,190 Senior Citizen Nutrition Program (107)0 213,853 411,749 0 625,602 625,602 0 0 Vista Housing Authority (122)4,125,981 130,963 0 0 4,256,944 681,120 0 3,575,824 State COPS Grant (125)82,686 250,000 0 0 332,686 0 250,000 82,686 TOTAL 5,479,919 4,346,794 411,749 235,473 10,473,935 5,131,113 1,042,122 4,300,700

BENEFIT ASSESSMENT FUNDS
1972 Lighting & Landscaping (108)0 1,373,730 229,694 0 1,603,424 1,603,424 0 0 S. Melrose Landscape Maintenance (113)22,996 101,239 0 0 124,235 124,235 0 0 La Mirada Canyon Maintenance (114)342,656 5,185 0 0 347,841 6,510 0 341,331 1982 Act Street Maintenance (120)19,168 327,824 0 0 346,992 326,503 0 20,489 TOTAL 384,820 1,807,978 229,694 0 2,422,492 2,060,672 0 361,820

ENTERPRISE FUNDS
Vista Sewer Operations & Maint. (501)0 24,667,081 549,920 286,726 25,503,727 15,611,390 9,892,337 0 Buena Sanitation Operations & Maint. (504)0 8,782,434 0 109,528 8,891,962 5,828,903 3,063,059 0 Wave Waterpark (507)0 1,908,158 680,000 0 2,588,158 2,588,158 0 0 California Mandated Trash Clean-Up (511)3,816,691 2,315,109 0 0 6,131,800 703,251 276,934 5,151,615 TOTAL 3,816,691 37,672,782 1,229,920 396,254 43,115,647 24,731,702 13,232,330 5,151,615

INTERNAL SERVICE FUNDS
Risk Management (601)915,450 10,589,940 0 0 11,505,390 10,701,382 0 804,008 Building & Facility Maintenance (602)402,572 2,720,550 222,320 0 3,345,442 2,955,145 0 390,297 Vehicle Maintenance & Replacement (603)1,312,688 2,450,763 0 467,242 4,230,693 2,453,402 466,208 1,311,083 Information Technology (604)27,974 3,185,995 0 354,316 3,568,285 3,140,589 416,275 11,421 TOTAL 2,658,684 18,947,248 222,320 821,558 22,649,810 19,250,518 882,483 2,516,809 SUCCESSOR AGENCY FUND (301)0 7,175,487 0 0 7,175,487 7,062,219 113,268 0 TOTAL ALL FUNDS $32,768,895 $183,350,818 $2,456,951 $4,282,526 $222,859,190 $155,967,609 $32,822,123 $34,069,458 CITY OF VISTA CITY OF VISTAFUND SUMMARY BY FUND TYPE FY 2023/24 CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 25606/27/2023 C12 Page 310 of 322

Estimated Use of Reserves Funds Estimated
Fund Balance Estimated Transfers & One-Time Available Estimated Transfers Fund Balance July 1, 2024 Revenues In Monies FY 2024/25 Expenditures Out June 30, 2025

GENERAL FUND
General Fund (001)1,309,733 115,562,161 362,559 1,081,019 118,315,472 98,762,395 17,766,844 1,786,233 Emergency Reserve 20,428,781 20,428,781 20,428,781
TOTAL 21,738,514 115,562,161 362,559 1,081,019 138,744,253 98,762,395 17,766,844 22,215,014

SPECIAL REVENUE FUNDS
Community Development Block Grant (103)0 990,268 0 0 990,268 346,594 643,674 0 Gas Tax (106)642,190 2,761,710 0 72,623 3,476,523 3,305,685 130,730 40,108 Senior Citizen Nutrition Program (107)0 219,463 413,730 0 633,193 633,193 0 0 Vista Housing Authority (122)3,575,824 158,462 0 0 3,734,286 757,321 0 2,976,965 State COPS Grant (125)82,686 250,000 0 0 332,686 0 250,000 82,686 TOTAL 4,300,700 4,379,903 413,730 72,623 9,166,956 5,042,793 1,024,404 3,099,759

BENEFIT ASSESSMENT FUNDS
1972 Lighting & Landscaping (108)0 1,352,139 264,626 0 1,616,765 1,616,765 0 0 S. Melrose Landscape Maintenance (113)0 101,403 28,510 0 129,913 129,913 0 0 La Mirada Canyon Maintenance (114)341,331 6,282 0 0 347,613 6,556 0 341,057 1982 Act Street Maintenance (120)20,489 329,185 0 0 349,674 333,231 0 16,443 TOTAL 361,820 1,789,009 293,136 0 2,443,965 2,086,465 0 357,500

ENTERPRISE FUNDS
Vista Sewer Operations & Maint. (501)0 25,225,525 558,500 122,223 25,906,248 16,107,623 9,798,625 0 Buena Sanitation Operations & Maint. (504)0 8,979,282 0 66,663 9,045,945 6,003,792 3,042,153 0 Wave Waterpark (507)0 1,908,158 701,304 0 2,609,462 2,609,462 0 0 California Mandated Trash Clean-Up (511)5,151,615 2,325,478 0 0 7,477,093 710,818 1,274,434 5,491,841 TOTAL 5,151,615 38,438,443 1,259,804 188,886 45,038,748 25,431,695 14,115,212 5,491,841

INTERNAL SERVICE FUNDS
Risk Management (601)804,008 11,619,618 0 0 12,423,626 11,450,439 0 973,187 Building & Facility Maintenance (602)390,297 2,780,511 58,363 0 3,229,171 2,839,737 0 389,434 Vehicle Maintenance & Replacement (603)1,311,083 2,374,679 0 702,616 4,388,378 2,707,583 375,362 1,305,433 Information Technology (604)11,421 3,199,312 0 420,266 3,630,999 3,229,093 422,904 (20,998) TOTAL 2,516,809 19,974,120 58,363 1,122,882 23,672,174 20,226,852 798,266 2,647,056 SUCCESSOR AGENCY FUND (301)0 7,123,792 0 0 7,123,792 7,011,233 112,559 0 TOTAL ALL FUNDS $34,069,458 $187,267,428 $2,387,592 $2,465,410 $226,189,888 $158,561,433 $33,817,285 $33,811,170 CITY OF VISTAFUND SUMMARY BY FUND TYPE FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 25706/27/2023 C12 Page 311 of 322

Year of
Original Outstanding FY 2023/24 FY 2024/25 Scheduled
Year Issue Balance Principal &Principal &Final
Issued Amount 06/30/2023 Interest Interest Payment Source of Funds to Repay Debt CITY
State Revolving Fund Loans 2014 30,854,428 23,420,138 1,885,347 1,885,347 2034 Sewer fees TOTAL $30,854,428 $23,420,138 $1,885,347 $1,885,347

SUCCESSOR AGENCY
General Capital Improvements:
2011 Tax Allocation Bonds 2011 15,520,000 15,520,000 941,100 941,100 2037 Former Redevelopment tax increment 2015 Tax Allocation Bonds Series "A"2015 23,300,000 17,365,000 1,578,200 1,575,450 2037 Former Redevelopment tax increment 2015 Tax Allocation Bonds Series "B-1"2015 33,880,000 22,170,000 2,723,294 2,723,044 2037 Former Redevelopment tax increment 2015 Tax Allocation Bonds Series "B-2"2015 1,240,000 370,000 130,238 131,406 2025 Former Redevelopment tax increment Housing:
2005 Hidden Valley Bonds 2005 2,490,000 515,000 184,380 181,925 2025 Former Redevelopment tax increment 2010 Housing Tax Allocation Bonds 2010 11,410,000 9,680,000 1,026,410 1,028,383 2037 Former Redevelopment tax increment TOTAL $87,840,000 $65,620,000 $6,583,622 $6,581,308

VISTA JOINT POWERS FINANCING AUTHORITY
General Capital Improvements:
2015 Refunding Lease Revenue Bonds 2015 96,120,000 80,605,000 7,013,500 7,212,000 2037 General Fund Prop. L revenues TOTAL $96,120,000 $80,605,000 $7,013,500 $7,212,000
TOTAL OUTSTANDING DEBT $214,814,428 $169,645,138 $15,482,469 $15,678,655

CITY OF VISTASCHEDULE OF OUTSTANDING VISTA DEBT
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 25806/27/2023 C12 Page 312 of 322

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 6,886,933 7,234,595 7,870,656 Sewer Engineering 1,839,662 582,812 1,860,464 1,855,655 1,947,030 1,874,596 Stormwater Engineering 1,342,045 845,102 1,480,797 1,603,065 1,529,506 1,540,429 Sewer Maintenance 2,899,377 1,774,903 2,925,372 3,160,779 3,048,411 3,037,963 Stormwater Maintenance 1,703,157 941,792 1,642,220 1,926,641 1,851,848 1,783,979 BSD Administration 2,571,932 2,751,923 2,267,804 2,792,994 2,800,980 3,045,705 BSD Engineering 831,651 726,480 1,105,375 1,102,430 1,169,062 1,125,171 BSD Maintenance 1,531,897 872,206 1,837,697 2,029,873 1,858,861 1,832,916 TOTAL $18,835,367 $14,526,005 $19,029,784 $21,358,370 $21,440,293 $22,111,415 Staffing 6,019,017 1,698,474 6,096,094 6,627,196 6,505,922 6,590,211 Professional Services 8,751,063 8,894,358 8,445,083 9,576,814 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 718,357 401,725 258,949 810,845 416,254 208,886 TOTAL $18,835,367 $14,526,005 $19,029,784 $21,358,370 $21,440,293 $22,111,415

CITY OF VISTA
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2020/21 2021/22 2022/23 2022/23 2023/24 2024/25
Actual Actual Budget Budget Budget Budget

SEWER SERVICE HISTORICAL COMPARISON
Capital Outlay
Allocated Costs
Utilities
Operating Expenses
Professional Services
Staffing

SEWER SERVICEBUDGET SUMMARY
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 25906/27/2023 C12 Page 313 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2023/24 Sewer Administration
5010375 169,792 6,445,928 9,080 0 609,795 0 7,234,595
Sewer Engineering
5010376 1,407,085 130,100 27,135 800 347,950 33,960 1,947,030 Stormwater Engineering
5010377 716,564 441,000 59,500 2,760 251,524 58,158 1,529,506 Sewer Maintenance
5010460 1,523,214 277,782 126,904 31,244 932,121 157,146 3,048,411 Stormwater Maintenance
5010470 763,926 502,682 103,321 45,186 386,871 49,862 1,851,848 FUND TOTAL 4,580,581 7,797,492 325,940 79,990 2,528,261 299,126 15,611,390 Buena Sanitation District Administration
5040380 122,321 2,435,449 4,650 0 238,560 0 2,800,980
Buena Sanitation District Engineering
5040385 862,406 79,125 7,796 490 198,431 20,814 1,169,062 Buena Sanitation District Maintenance
5040480 940,614 171,287 86,369 46,687 517,590 96,314 1,858,861 FUND TOTAL 1,925,341 2,685,861 98,815 47,177 954,581 117,128 5,828,903 GRAND TOTAL $6,505,922 $10,483,353 $424,755 $127,167 $3,482,842 $416,254 $21,440,293 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.

Vista Sewer Fund
Buena Sanitation District Fund
CITY OF VISTASEWER SERVICEBUDGET SUMMARY FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 26006/27/2023 C12 Page 314 of 322

Proposed
Professional Operating Allocated Capital Budget
Org Staffing Services Expenses Utilities Costs Outlay 2024/25 Sewer Administration
5010375 174,474 7,076,970 9,105 0 610,107 0 7,870,656
Sewer Engineering
5010376 1,435,054 33,000 43,967 800 349,375 12,400 1,874,596 Stormwater Engineering
5010377 727,324 500,000 57,975 2,760 252,370 0 1,540,429 Sewer Maintenance
5010460 1,527,802 281,172 129,547 32,533 944,686 122,223 3,037,963 Stormwater Maintenance
5010470 777,382 504,360 66,558 47,199 388,480 0 1,783,979 FUND TOTAL 4,642,036 8,395,502 307,152 83,292 2,545,018 134,623 16,107,623 Buena Sanitation District Administration
5040380 125,190 2,677,114 4,655 0 238,746 0 3,045,705
Buena Sanitation District Engineering
5040385 879,551 20,225 18,114 490 199,191 7,600 1,125,171 Buena Sanitation District Maintenance
5040480 943,434 172,688 80,117 48,631 521,383 66,663 1,832,916 FUND TOTAL 1,948,175 2,870,027 102,886 49,121 959,320 74,263 6,003,792 GRAND TOTAL $6,590,211 $11,265,529 $410,038 $132,413 $3,504,338 $208,886 $22,111,415 Vista Sewer Fund
Buena Sanitation District Fund
CITY OF VISTASEWER SERVICEBUDGET SUMMARY FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 26106/27/2023 C12 Page 315 of 322

Equip.Vehicle Estimated Available Additional
No.Year Mileage1 Vehicle Type Cost Reserves Capital
0010115 Code Enforcement 301 2017 25,087 SUV2 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 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 Ambulance3 299,228 299,228 0 0010280 Emer. Medical Services N/A Ambulance3 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 21,560 21,560 0
5040385 BSD Engineering 13,214 13,214 0
5010376 Sewer Maintenance 37,135 37,135 0
5040385 BSD Maintenance 22,760 22,760 0
5010376 Sewer Maintenance 41,559 41,559 0
5040385 BSD Maintenance 25,471 25,471 0
5010376 Sewer Maintenance 30,557 30,557 0
5040385 BSD Maintenance 18,728 18,728 0
5010376 Sewer Maintenance 47,895 47,895 0
5040385 BSD Maintenance 29,355 29,355 0
TOTAL $1,971,107 $1,971,107 $0
1 Estimated vehicle mileage at the time of replacement. 2 Vehicle to be purchased through the Vehicle Maintenance Fund. 3 Vehicle to be purchased through the Vista Fire Department. 4Lead time for ladder truck is expected to be three and a half years.

Flatbed Truck
502A 2017 38,351
Org/Department Assigned To
436 2017 79,858 Pickup Truck
NEW
NEW
522 2017 24,168
Pickup Truck
Pickup Truck
549 2018 56,975 Pickup Truck
575 2017 41,650
CITY OF VISTAVEHICLE REPLACEMENT FY 2023/24
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 26206/27/2023 C12 Page 316 of 322

Equip.Vehicle Estimated Available Additional
No.Year Mileage1 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 Ambulance3 320,174 320,174 0 0010280 Emer. Medical Services F-66 2019 333,025 Ambulance3 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 Administratio 002 2019 38,592 SUV2 41,332 41,332 0 0010510 Recreation 213 2019 85,020 Pickup Truck2 59,140 59,140 0 0010510 Recreation 223 2019 83,373 Pickup Truck2 59,140 59,140 0 0010525 Park Maintenance 701A 2019 22,637 Pickup Truck2 72,623 72,623 0 6020155 Facility Maintenance 823 2019 22,776 Pickup Truck3 50,876 50,876 0 6020155 Facility Maintenance 833 2019 26,643 Pickup Truck3 73,770 73,770 0 1060410 Gas Tax 813 2019 38,196 Pickup Truck 72,623 72,623 0 5010460 Sewer Maintenance 43,359 43,359 0
5040480 BSD Maintenance 18,327 18,327 0
TOTAL $1,515,632 $1,515,632 $0
1 Estimated vehicle mileage at the time of replacement. 2 Vehicle to be purchased through the Vehicle Maintenance Fund. 3 Vehicle to be purchased through the Vista Fire Department. 4 New vehicle purchase.

Pickup Truck
Org/Department Assigned To
503A 2019 34,755
CITY OF VISTAVEHICLE REPLACEMENT FY 2024/25
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 26306/27/2023 C12 Page 317 of 322

Term/Acronym
ADA
AICPA
Allocate
Allocated Costs
Annual Budget
APA American Planning Association
APC
APCD
Appropriation
APWA
ARJIS
ARMA
ASCE
ASE
Audit
AVA
Basis of Accounting
BMP
BSD
Budget
Budget Calendar
Budget Detail
Budget Message
CACEO
CAFR
CALBO
CALED

CALPELRA
CAPIO
CAPPO California Association of Public Procurement Officials CASQA
CCAC
CCMA
CCMF
CCNA
CCPA ERC City/County Personnel Association Employee Relations Consortium CCTV
California City Management Foundation
Description
A budget applicable to a single fiscal year.

Air Pollution Control District
An authorization made by the City Council which permits the City to incur obligations and to make expenditures of resources.

Americans with Disabilities Act
American Power Conversion
National Institute for Automotive Service Excellence
Buena Sanitation District
California Association of Code Enforcement Officers
California Stormwater Quality Association
Closed-circuit television
Cisco Certified Network Associate
American Institute of Certified Public Accountants
To divide a lump-sum appropriation which is designated for expenditure by specific organization units and/or for specific purposes, activities, or objects.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).

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.

American Society of Civil Engineers
American Public Works Association
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 management practices.Abandoned Vehicle Abatement
Automated Regional Justice Information Service
Association of Records Managers and Administrators
Comprehensive Annual Financial Report. A governmental unit's official annual financial report prepared and published as a matter of public record.

California Building Officials
California Association for Local Economic Development
Best Management Practice(s)
A financial plan for a specified period of time that matches planned revenues and expenditures to municipal services.

A schedule of key dates which the City follows in the preparation, adoption, and administration of the budget.

A support document to the published budget detailing the line item expenditures.

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 City Manager.

City/County Management Association
California Public Employers Labor Relations Association California Association of Public Information Officials
City Clerks Association of California

CITY OF VISTAGLOSSARY OF BUDGET TERMS/ACRONYMS
CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 26406/27/2023 C12 Page 318 of 322

Term/Acronym Description

CITY OF VISTAGLOSSARY OF BUDGET TERMS/ACRONYMS
CDC
CEcD
CEQA
CERT
Certificates of Participation
(COPs)
CESSWI Certified Erosion, Sediment and Stormwater Inspector CIP (Capital Improvement
Program)
CLE Continuing Legal Education
CMAA Construction Management Association of America
CMRTA
CMTA
CMTC California Mandated Trash Clean-Up
COBRA
Community Development Block
Grant (CDBG)
Community Development
Commission (CDC)
Contingency
Contractual Services
CPA
CPESC Certified Professional in Erosion Sediment Control CPRS
CPSWQ Certified Professional in Stormwater Quality
CSMFO
CVBID
CWEA
Debt Service Fund
DEH
Department
Designated Fund Balance
DMV
DOT
EFO
EMS
Encumbrance
Enterprise Fund
EOC
ESRI
Expenditure
Fees for Services
Consolidated Omnibus Budget Reconciliation Act of 1985 (healthcare continuation) Central Vista Business Improvement District
A program to provide for the maintenance or replacement of existing public facilities and assets and for the construction or acquisition of new ones.

An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as flood emergencies, Federal mandates, and similar eventualities.

Services rendered to city activities by private firms, individuals or other governmental agencies. Examples of these services include law enforcement and animal control services.

A form of long-term financing which represent fractional undivided interests of the certificate holders in lease payments to be made by a lessor of a public facility for the use of the facility.

California Environmental Quality Act
Community Development Commission
Certified Economic Developer
Community Emergency Response Team
California Municipal Revenue and Tax Association
California Municipal Treasurers Association
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 approved programs.

A public body created to bring new business and help improve blighted neighborhoods, or project areas.

Executive Fire Officers
Certified Public Accountant
California Society of Municipal Finance Officers
California Environmental Water Association
California Parks and Recreation Society
A fund established to finance and account for the payment of interest and principal on all tax supported debt, serial and term, including that payable from special assessments.

Department of Environmental Health
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.

A portion of unreserved fund balance designated by City policy for a specific future use.

Department of Motor Vehicles
Department of Transportation
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 encumbrance reserves funds to be expended.

Charges paid to the City by users of a service to help support the costs of providing that service.

Emergency Medical Services
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.

A fund established to finance and account for the acquisition, operation, and maintenance of governmental facilities through a set of self-balancing books.

Emergency Operations Center
Environmental Systems Research Institute, Inc.

CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 26506/27/2023 C12 Page 319 of 322

Term/Acronym Description

CITY OF VISTAGLOSSARY OF BUDGET TERMS/ACRONYMS
FEMA
Financial Accounting Standards
Board (FASB)
Fiscal Year (FY)
Fixed Assets
FLSA
FOG
Franchise Fee
Fund
Fund Balance
GAAFR Governmental Accounting, Auditing, and Financial Reporting GASB
GASB 31
General Fund
General Long-Term Debt
Generally Accepted Accounting
Principles (GAAP)
GFOA
GIS
Goal
Governmental Funds
HAZWOPER Hazardous Waste Operations and Emergency Response Standard HHW
HMLA
HVAC
IAPMO International Association of Plumbing/Mechanical Officials ICMA
ICSC
IIMC International Institute of Municipal Clerks
Infrastructure
Investment Revenue
Fair Labor Standards Act
Fats, Oils and Grease Program
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.

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.

The excess of current assets over current liabilities, and represents the cumulative effect of revenues and other financing sources over expenditures and other financing uses.

Helicopter Marine Light Attack
Household hazardous waste
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 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.

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 governmental purpose.

Geographic Information Services
Federal Emergency Management Agency
An independent standards-setting body designated to set accounting and financial reporting standards for commercial entities and nongovernmental not-for-profit entities.

The beginning and ending period for recording financial transactions. The City has specified July 1 to June 30 as its fiscal year.

Heating, ventilating, and air conditioning
International City/County Management Association
International Council of Shopping Centers
The physical assets of the City, i.e., streets, water and sewer lines, public buildings, and parks, and the support structures within a development.

Revenue received as interest from the investment of funds not immediately required to meet cash disbursement obligations.

Long-term debt legally payable from general revenues and backed by the full faith and credit of a governmental unit.

Accounting rules used to prepare financial statements for publicly traded companies and many private 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 Accounting Standards Board (GASB).Government Finance Officers Association 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 "governmental funds."
A statement of broad direction, purpose, or intent.

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.

CITY OF VISTA FISCAL YEARS 2023/24 AND 2024/25 OPERATING BUDGET | PAGE 26606/27/2023 C12 Page 320 of 322

Term/Acronym Description

CITY OF VISTAGLOSSARY OF BUDGET TERMS/ACRONYMS
IP Internet Protocol
IPMA
IRWA
JPA (Joint Powers Authority)
JURMP
Key Objective
LAFCO Local Agency Formation Commission
LAWCX
LCC
League of California Cities
LEED Leadership in Energy and Environmental Design
Line-Item Budget
MHz Megahertz is a unit of frequency, equal to one million cycles per second.

MISAC
MMASC
MOU
MSA
Municipal
NASSCO
NASTT North American Society for Trenchless Technology
NFPA
NPDES
NRPA National Recreation and Park Association
NWCG
Operating Budget
PAPA
PARMA
PELRAC Public Employer Labor Relations Association of California

PERS PAC
Policy
POP
PPE
Program
Program Budget
Program Indicator
Property Tax
PRSA
PTT
Public Employees Retirement
System (PERS)
Push-to-talk
Local Agency Workers' Compensation Excess Joint Powers Authority International Personnel Management Association
A joint powers authority is a partnership formed to help manage common goals or problems that cross local and state borders.

National Association of Sewer Service Companies
International Right of Way Association
A grouping of activities organized to accomplish basic goals and objectives.

A budget that focuses upon the goals and objectives of an agency or jurisdiction rather than upon its organizational budget units or object classes of expenditure.

A measurement of program activities.

The portion of the budget that pertains to daily operations providing basic governmental services. The program budgets in the financial plan form the operating budget.

Pesticide Applicators Professional Association
Public Agency Risk Managers Association
Municipal Information Systems Association of California Memorandum of Understanding
National Wildfire Coordinating Group
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 village as opposed to other local governments.

A direction that must be followed to advance toward a goal. The direction can be a course of action or a guiding principle.

Point of Purchase
Personal Protective Equipment
Municipal Management Association of Southern California Maintenance Superintendents Association
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 reporting and control purposes.

Vista City CouncilJune 27, 2023

Vista City Council
June 27, 2023