ACTION:
Clerk/Secretary
Department: Finance Item No:
Prepared by:
Mathew McDonald, Finance Manager
Lori Ruiz, Senior Accountant Meeting Date: November 14, 2023 Approved by:
Mike Sylvia, Director
John Conley, City Manager Agenda Location: Discussion
SUBJECT: FISCAL YEAR 2022/23 FOURTH QUARTER FINANCIAL REPORT RECOMMENDATION:
1.Receive and file the Fiscal Year 2022/23 Fourth Quarter Financial Report.
2.Adopt City Council Resolution No. 2023- , amending the Operating Budget for Fiscal Years 2023/24 and 2024/25 and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24.
CORRELATION TO CITY COUNCIL GOALS: Supports all of the City Council’s goals.
PRIOR ACTION: On May 23, 2023, received and filed the Fiscal Year 2022/23 Third Quarter Financial Report; adopted City Council Resolution No. 2023-87, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24; adopted Buena Sanitation District Resolution No. 2023-1, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23; adopted City Council Resolution No. 2023-88, amending the City-Wide Classification and Compensation Index, repealing the provisions of any resolutions in conflict herewith.
Vote: 5-0).
See Exhibit 13 for a comprehensive list of prior actions.
STATEMENT ON THE SUBJECT: General Fund revenues derived from outside sources totaled 116,263,638 for Fiscal Year (FY) 2022/23. When combined with other financing sources totaling 545,229 (primarily from the use of reserves and transfers from other funds) there was $116,808,867 available to the General Fund. These sums exceeded the budgeted revenue, and thus the anticipated need to use the Structural Deficit Reserve (SDR) to balance the budget did not occur.
For FY 2022/23, all property tax revenues were 5.4 percent above budgetary estimates. Sales and Use Tax revenues were 0.4 percent below budgetary estimates. The combination of property and sales tax combined with other revenue sources within the Taxes category, or total tax revenue exceeded budget.
The combined results show Taxes at 105.9 percent of the budget. Exhibit 2 provides detailed information on various General Fund revenue activities.
In the context of sales and use taxes, the unfavorable variance between actual results and the FY 2022/23 budgetary projections can be attributed primarily to the adverse effects of inflation on consumer demand.
The noteworthy increase in inflation rates significantly hampered consumer purchasing power, leading to a AGENDA
REPORT
CITY COUNCIL
COMMUNITY DEVELOPMENT COMMISSION
SUCCESSOR AGENCY
BUENA SANITATION DISTRICT
JOINT POWERS FINANCING AUTHORITY
D2
Approved above recommendation, adopted City Council Resolution No. 2023-202.
Vote: 5-0
, as amended.
MEETING DATE: November 14, 2023 PAGE 2
SUBJECT: FISCAL YEAR 2022/23 FOURTH QUARTER FINANCIAL REPORT marked decrease in sales volume. This, in turn, had a direct and negative impact on our tax revenues. City staff will continue to work with the City’s sales and use tax consultants in making future estimates; however, significant changes are not anticipated in the near term due to an equalizing local economy and inflationary pressures.
Receipts for Proposition “L” revenues were $11,950,840, or 1.4 percent below budgetary estimates, and
0.5 percent below prior year actuals. Proposition “L” expenditures included debt service costs of 6,824,000, a fire personnel contribution of $1,205,021, and administrative costs of $13,530. Revenues exceeded expenditures in FY 2022/23 by $3,908,289; this balance was added to the Proposition “L” fund balance reserve balance at year-end. The balance in the Proposition “L” reserve as of June 30, 2023 was 19,718,882. A more detailed projection of Proposition “L” revenue and expense activity is provided in Exhibit 1.
General Fund operating expenditures (Exhibit 4) were 16.9 percent under budget, primarily due to salary and other position-related savings during recruitments for vacant positions, lower-than-anticipated payments for the professional services and planning services, delays in capital purchases, and other miscellaneous factors. All General Fund operating departments were able to complete the year within their respective appropriation with no significant unexpected variances noted. After funding required reserves and designations, the General Fund balance available at June 30 2023 is $15,187,586. A full list of recommended uses of the year-end available fund balance is provided in Exhibit 11, a summary by City Council goal is provided in the following table:
City Council Goal AMOUNT
Homelessness and Housing 4,810,000
Public Safety 1,250,000
A Cleaner Vista 55,000
Climate and Environmental Responsibility 800,000
Parks and Recreation 1,675,000
Economic Development 320,000
Traffic 5,670,000
Staff Requests 607,586
TOTAL $15,187,586
In addition, there is $2,451,798 in FY 22/23 excess cannabis revenue to fund special projects. The total amount of cannabis revenues collected in FY 2022/23 was $6,918,194. On April 13, 2021 the City Council received a report on the draft Operating Budget for the Fiscal Years (FY) 2021/22 and 2022/23 and, by consensus, agreed that cannabis revenues reflected in the General Fund should be capped at $4 million and that any revenue in excess of that amount should be used to fund special projects. On June 14, 2022, as part of the Fiscal Years 2021/22 and 2022/23 Operating Budget Mid-Cycle Update, the City Council approved the appropriation of $466,396 of excess cannabis funds for the on-going expenditures associated with two Park Rangers ($205,470), a Sheriff’s Deputy ($229,926), and park restroom maintenance ($31,000). On October 12, 2023, the Community Safety Commission developed, and unanimously approved, recommendations for projects to be funded with excess cannabis revenues which were provided to the City Manager and incorporated into staff’s recommendations. A full list of recommended uses of the remaining $2,451,798 of excess cannabis revenue is provided in Exhibit 12. 11/14/2023 D2 Page 2 of 30
MEETING DATE: November 14, 2023 PAGE 3
SUBJECT: FISCAL YEAR 2022/23 FOURTH QUARTER FINANCIAL REPORT Staff recommends the City Council approve the above uses of year-end fund balance and year-end excess cannabis and amend the Fiscal Year 2023/24 Operating and Capital Project Budgets to incorporate these uses. A resolution of approval is included as Exhibit 9.
Required Disclosure. Section 3702.6(b) of the California Labor Code requires that “each public self- insurer shall advise its governing board within 90 days after submission of the self-insurer’s annual report of the total liabilities reported and whether current funding of those workers’ compensation liabilities is in compliance with the requirements of Government Accounting Standards Board Publication No. 10.” The total workers’ compensation liabilities reported as of June 30, 2023 were $6,133,000. These liabilities are accounted for within the City’s Risk Management Internal Service Fund, and the reporting is in compliance with the Government Accounting Standards Board Statement (GASB) No. 10.
FISCAL IMPACT: Exhibit 6 provides a summary of the General Fund fund balances as classified under Governmental Accounting Standards Board Statement No. 54 at June 30, 2023. Precluding any adjustments that may be made by the auditors, there is an available year-end General Fund fund balance in the amount of $15,167,586 and $2,451,798 in year-end excess cannabis revenue for which the City Manager has provided recommended uses.
EXHIBITS:
1.Financial and Economic Highlights. Includes a narrative discussing some of the more noteworthy items. Also included is a Proposition “L” history of reserve balances.
2.General Fund Revenue Summary, Twelve Months Ended June 30, 2023. Reflects General Fund revenues that were received or accrued by the end of the fiscal year.
3.Revenue Graphs. Presents a graphic representation of "Budget Target" vs. “Actual” revenues for the two largest General Fund revenue sources. These revenues, sales tax and property tax, account for about 47.9 percent of total General Fund revenue received from outside sources. The "Budget Target" presented on each graph is derived from a trend analysis of the revenues received by the City in the prior three years. Comparing the "Actual " to the "Budget Target" suggests the reasonableness of the revenue estimate for this year.
4.General Fund Expenditure Summary, Twelve Months Ending June 30, 2023. Presents expenditures by operating budget unit for the General Fund. It should be noted that the amounts shown in the Expended As Of” column report expenditures only and do not include encumbrances. This schedule shows expenditures paid and accrued as of the end of the fiscal year
5.Reconciliation of Original Revenue Estimates and Appropriations to Amounts at June 30, 2023.
Presents a reconciliation between originally adopted budget amounts for both estimated revenues and appropriations to current budget amounts
6.General Fund Fund Balance. Presents a listing of General Fund fund balance at June 30, 2023, in accordance with GASB 54
7.Enterprise Funds Combined Balance Sheet June 30, 2023. Presents the balance sheet for the City’s enterprise activities. The balance sheet is a “snapshot” of the assets, liabilities, and fund equity assets minus liabilities) at a given moment in time. Generally, Total net position represents the total of revenues and contributions over expenses since the inception of the enterprise operation
8.Enterprise Funds Combined Income Statement, Twelve Months Ending June 30, 2023. Presents the income statement for the City’s enterprise activities. Whereas the balance sheet is a “snapshot” at a given point in time, the income statement can be thought of as a “movie” showing activity (revenue and expenses) over a given period of time. Generally, the changes in the balance sheet between two given dates flow through the income statement. Because the majority of sewer service charges are collected on the tax roll, no material cash amounts are received until December. When looking at the income statement for the enterprise activities, it should be kept in mind that depreciation is a non-cash expense. Depreciation recognizes the “cost” of using a fixed asset over its useful life. Most depreciation charges are not booked until the end of the fiscal year. 11/14/2023 D2 Page 3 of 30
MEETING DATE: November 14, 2023 PAGE 4
SUBJECT: FISCAL YEAR 2022/23 FOURTH QUARTER FINANCIAL REPORT
9.City Council Resolution No. 2023- , amending the Operating Budget for Fiscal Years 2023/24 and 2024/25 and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24
10.City Council Policy 200-19, Use of Year-End Fund Balance
11.Recommended Uses of the Year-End Fund Balance
12.Recommended Uses of the Year-End Excess Cannabis Revenue
13.Prior Actions
11/14/2023 D2 Page 4 of 30
FOURTH QUARTER FINANCIAL REPORT
FINANCIAL AND ECONOMIC HIGHLIGHTS
The fourth quarter report serves to provide a comprehensive financial and economic assessment of the City's fiscal performance throughout the 12-month period of FY 2022/23.
Local Property Tax: In FY 2022/23, the City's combined assessed valuation, including secured and unsecured property, reached $14,857,042,188, marking a substantial 10.1% increase compared to the previous year. While budget projections for property tax revenues in FY 2022/23 were set at $30,708,451, the actual amount received exceeded expectations, reaching 32,378,466, a 5.4% surplus.
Building Activity: Vista's landscape doesn't accommodate large housing tracts, but there are expectations for smaller in-fill projects to take shape in the coming years. In the fourth quarter, spanning from April 1, 2023, to June 30, 2023, the valuation of residential building permits in Vista reached $5,847,755, showing growth compared to the $4,874,859 recorded during the same period in 2022.
For new non-residential buildings, permits during the fourth quarter ending June 30, 2023, amounted to $17,115,883, signifying a significant increase compared to the $771,216 reported for the fourth quarter ending June 30, 2022. This surge was primarily driven by a rise in permits issued for Stores and Other Mercantile Buildings, with a total of $16,769,837 in permits issued during the fourth quarter ending June 30, 2023. Notably, no permits were issued during the same period in 2022.
In total, the valuation of all building and related permits in the fourth quarter ending June 30, 2023, reached $25,918,762, marking a substantial increase from the $8,989,584 reported for the fourth quarter ending June 30, 2022.
General Fund revenues from fees and permits, including those for building, engineering, and planning, amounted to $5,322,273 during the fourth quarter ending June 30, 2023, marking a notable increase from the $4,210,302 reported in the same period in 2022. This surge can be attributed to a substantial uptick in activity across all three revenue categories: Building Fees, Engineering Fees, and Planning Fees, each showing significant increases in revenue during the fourth quarter ending June 30, 2023, compared to the corresponding period in 2022.
It's worth noting that timing discrepancies in assessing valuations and collecting fees can lead to variations when comparing revenue activity to valuation activity. To provide further context, below is a chart displaying the valuation of building permits issued in each of the last 20 quarters.
10,000,000
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BUILDING PERMIT VALUATIONS
11/14/2023 D2 Page 5 of 30
EXHIBIT 1
Local Employment: The San Diego area's economy has made a steady recovery, overcoming economic challenges experienced in previous years. In June 2023, preliminary data reveals a San Diego County unemployment rate of 4.0%, slightly up from the 3.4% reported in June 2022.
Similarly, the City of Vista had a labor force of 45,071, with 43,100 employed, resulting in an unemployment rate of 4.4% in June 2023, compared to 3.6% in June 2022, indicating changes in local employment trends over the past year.
Consumer Price Index: In the greater San Diego area, the consumer price index experienced a notable uptick, registering a 7.7% increase for the entire calendar year 2022. This marks a significant contrast to the 5.2% increase observed in 2021. It's important to note that consumer price index data for the San Diego area is only made available biannually, in June and December.
In the latter part of 2022, we observed a significant annual growth rate of 7.3%, reflecting ongoing shifts in the economy. Transitioning into the first half of 2023, we've noticed a shift as the consumer price index has started to exhibit a decreasing trend, with an annual increase of
5.5%. These data points offer valuable insights into the ever-evolving economic landscape within the region.
Housing: In June 2023, the median home prices for Single Family Detached (SFD) properties in Vista's zip codes experienced a modest decrease of 1.1%, settling at $875,000. This is in contrast to the $885,000 recorded in July 2022.
Conversely, for Single Family Attached (SFA) homes in the same area, median prices showed a robust increase of 6.7% in June 2023, reaching $615,000, compared to the $576,500 reported in July 2022. These trends offer valuable insights into the local housing market's dynamics.
Sales Tax: The City's portion of retail sales tax revenues relies heavily on the stability of employment and the confidence of consumers. For the fiscal year 2023, these taxes, collected by local businesses, amounted to $23,311,150, marking a 1.2% decline compared to the previous year. This reduction can be largely attributed to heightened inflation, which dampened the demand for goods, and a spending shift to non-taxable services.
Proposition “L” Sales Taxes: An annual allocation of $1,205,021 from the additional half-cent sales tax, established through Proposition "L" in November 2007, is designated for supporting 3,200,000
4,200,000
5,200,000
6,200,000
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SALES TAX NET COLLECTIONS
11/14/2023 D2 Page 6 of 30
fire services. Furthermore, for the Fiscal Year 2022/23, $6,824,000 was allocated to service the debt on certificates of participation issued to finance Community Projects.
During the fiscal year, actual Proposition "L" revenues amounted to $11,950,840. These funds were utilized to cover fire services, debt servicing, and associated administrative expenses, totaling $8,042,552. The surplus of $3,908,289 was added to the existing Proposition "L" reserves, which had been accumulated over previous years. As of June 30, 2023, the balance in the Proposition "L" reserve, earmarked for future debt servicing, stands at $19,718,882.
Departmental Fees: The General Fund relies on fees to finance services that cater to residents' specific choices and are not of a general nature. Since these services primarily benefit those who utilize them, fees are the preferred funding mechanism, as opposed to a general tax. These services can be categorized into three main areas: recreation, building and planning services, and fire and other services.
Recreational fees encompass charges related to sports programs, theater attendance, facility rentals, trips, day camps, and catering. The City Council reviews and approves these fees annually, and they play a vital role in supporting the Recreation and Community Services Department programs. For FY 2022/23, estimated fees to bolster the City's recreation programs amounted to $4,276,132. By the end of the fourth quarter, a total of $4,554,048, equivalent to 106.5% of the revenue estimate, had been collected.
Fees related to building, engineering, and planning services include charges for building permits, electrical and other building improvement fees, grading, planning, engineering, and environmental services. These fees provide essential support for the Planning, Engineering, and Building activities and services. The total estimated fees budgeted for FY 2022/23 to sustain Activity Summary - Proposition L
Fiscal Year Revenue Expenses Net
2006/07 904,903$ -$ 904,903$
2007/08 5,821,352$ (4,604,947)$ 1,216,405$
2008/09 5,484,149$ (2,556,872)$ 2,927,277$
2009/10 5,257,643$ (3,642,079)$ 1,615,564$
2010/11 5,896,694$ (4,514,101)$ 1,382,593$
2011/12 6,699,693$ (7,340,764)$ (641,071)$
2012/13 6,710,750$ (7,616,199)$ (905,449)$
2013/14 6,906,516$ (7,607,019)$ (700,503)$
2014/15 7,146,376$ (7,721,550)$ (575,174)$
2015/16 7,573,553$ (7,202,238)$ 371,315$
2016/17 7,463,296$ (6,995,776)$ 467,520$
2017/18 7,935,924$ (7,154,501)$ 781,423$
2018/19 8,274,145$ (7,322,355)$ 951,790$
2019/20 8,669,604$ (7,486,129)$ 1,183,475$
2020/21 10,351,761$ (7,673,314)$ 2,678,447$
2021/22 12,009,138$ (7,857,060)$ 4,152,078$
2022/23 11,950,840$ (8,042,552)$ 3,908,289$
Inception-to-date 125,056,337$ (105,337,455)$ 19,718,882$ 11/14/2023 D2 Page 7 of 30
these programs were $3,202,500. By the end of the fourth quarter, collections had reached 5,322,273, or 166.2% of the total revenue estimate, underscoring strong financial support.
While the City does not levy charges for fire calls to residents, fees are assessed for services such as building inspections, ambulance services, weed and lot clearing, and various miscellaneous items. The City also receives reimbursements for fire services extended to other agencies during fire incidents. These reimbursements are not initially part of the budget projection, but appropriations are made as reimbursements are received from the State to cover out-of-area fire costs. The total estimated fees budgeted for FY 2022/23 to support these city services, primarily administered by the Fire Department, amounted to $8,161,884. Within this figure, $3,572,234 represents an estimated amount to be received from the Vista Fire Protection District (District) for fire and emergency medical services provided to the District. The agreement between the City and the District dictates that the District will pay the City a portion of its revenues as they are received. However, since most of the District's revenues come from property taxes, substantial payments are not expected until the second half of the fiscal year. By the end of the fourth quarter, $9,300,109, or 113.9% of the total revenue estimate for fire-related services had been collected, emphasizing robust financial support in this area.
Investment Rates: In a departure from the interest rate adjustments made in recent quarters, the Federal Reserve Board (commonly referred to as "the Fed") opted not to increase interest rates in June 2023. This shift in the Fed's approach to the Federal Funds Rate, which represents the interest rate at which banks lend to each other for overnight transactions, signals a transition from inflation control to safeguarding against a potential recession. The Fed's efforts to combat inflation appear to have culminated with its most recent 0.25% increase in March 2023. This rate has significant influence as it establishes a lower limit for interest rates on many loans initiated by businesses and consumers. With rates at this elevated level, the demand for new loans typically diminishes, subsequently slowing economic activity and curbing inflation.
Consequently, various indicators of inflation have now reached their lowest points in over a year.
The City's yield on its investment portfolio tends to follow the broader trend in interest rates. This phenomenon arises from the fact that funds, which are typically invested over five-year terms to optimize returns, become available for reinvestment at the prevailing interest rates as existing investments mature. The City strategically manages its portfolio, prioritizing long-term value optimization. This strategy may involve prioritizing short-term positions when the yield curve aligns with this approach. Nonetheless, the City remains committed to maintaining the portfolio's duration to match its stated index benchmark while ensuring sufficient liquidity to meet the City's cashflow requirements.
11/14/2023 D2 Page 8 of 30
0.00%
0.50%
1.00%
1.50%
2.00%
2.50%
3.00%
3.50%
4.00%
4.50%
5.00%
JUL 21 SEP 21 NOV 21 JAN 22 MAR 22 MAY 22 JUL 22 SEP 22 NOV 22 JAN 23 MAR 23 MAY 23 R
A
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MONTH
2-YEAR TREASURY NOTE YIELD
11/14/2023 D2 Page 9 of 30
GENERAL FUND REVENUE SUMMARY
TWELVE MONTHS ENDED JUNE 30, 2023
Prior Year Current Year
Budget 6/30/2022 % Received Budget 6/30/2023 % Received Taxes:
Property Tax 14,724,870$ 14,833,565$ 100.74% 15,810,378$ 16,205,382$ 102.50% Homeowners Property Tax Relief 82,000 78,688 95.96% 82,000 78,263 95.44% Real Property Transfer Tax 797,075 1,097,313 137.67% 535,860 528,692 98.66% VLF Property Tax Compensation 10,833,663 10,925,392 100.85% 12,028,661 12,026,572 99.98% AB 1484 Property Tax Payment (RDA) 600,000 2,046,865 0.00% 2,251,552 3,539,557 157.21% Sales and Use Tax 22,676,060 23,606,028 104.10% 23,403,744 23,311,150 99.60% Medical Cannabis Tax 4,000,000 6,809,095 170.23% 4,466,396 6,918,195 154.89% Proposition L Sales Tax 11,198,463 12,009,138 107.24% 12,115,389 11,950,840 98.64% SB 172 Sales Tax 848,894 874,886 103.06% 913,036 911,529 99.83% Transient Occupancy Tax 1,871,870 1,997,247 106.70% 1,952,871 2,101,882 107.63% Franchise Tax 3,794,239 3,828,749 100.91% 3,830,271 4,393,903 114.72% Type Total 71,427,134 78,106,966 109.35% 77,390,158 81,965,964 105.91% Licenses and Permits:
Business Licenses 2,027,402 2,276,049 112.26% 2,337,650 2,374,283 101.57% Bingo Licenses 5,000 15,557 311.15% 12,000 15,011 125.09% Other Licenses 29,421 27,060 91.98% 20,785 449,469 2162.47% Type Total 2,061,823 2,318,667 112.46% 2,370,435 2,838,764 119.76% Intergovernmental:
Motor Vehicle In-Lieu Fees 50,000 119,301 238.60% 50,000 102,800 205.60% Reimbursement of Mandated Costs 75,000 (32,055) -42.74% 75,000 77,442 103.26% AB 939 Trash Fees 43,500 47,956 110.24% 43,500 48,678 111.90% Grants 4,526,738 2,199,798 48.60% 1,383,867 1,663,843 120.23% Other 62,000 60,566 97.69% 62,500 61,387 98.22%
Type Total 4,757,238 2,395,565 50.36% 1,614,867 1,954,151 121.01% Charges For Services:
Recreation Fees 465,811 546,220 117.26% 630,472 468,045 74.24% Amphitheater Programs 3,465,058 3,945,578 113.87% 3,241,525 3,553,297 109.62% Facility Rentals 113,239 119,335 105.38% 122,415 154,684 126.36% Rancho Programs 102,500 65,504 63.91% 110,900 152,223 137.26% Day Camp Programs 84,918 159,128 187.39% 170,820 225,799 132.19% Building Fees 1,805,000 1,724,028 95.51% 1,802,500 2,581,151 143.20% Engineering Fees 1,110,000 1,900,445 171.21% 975,000 1,865,666 191.35% Planning Fees 425,000 585,829 137.84% 425,000 875,455 205.99% Fire Fees 708,679 733,311 103.48% 463,884 527,115 113.63% Ambulance Fees 3,541,902 3,921,260 110.71% 4,125,766 4,897,724 118.71% Charges To Fire Protection District 3,519,159 3,704,039 105.25% 3,572,234 3,875,270 108.48% Charges To School District - - 0.00% 180,000 165,332 91.85% Interdepartmental Direct Service Costs 4,203,709 3,803,709 90.48% 4,203,709 3,803,709 90.48% Other 263,004 53,353 20.29% 271,254 99,247 36.59%
Type Total 19,807,980 21,261,739 107.34% 20,295,479 23,244,718 114.53% Fines and Forfeitures:
Vehicle Code Fines 251,120 128,590 51.21% 150,000 156,499 104.33% Red Light Citations - 11,568 0.00%- 14,138 0.00%
Parking Fines 850,284 1,007,799 118.53% 926,500 966,366 104.30% Booking Fees 39,000 - 0.00%- - 0.00%
Other 263,110 288,651 109.71% 288,010 493,718 171.42%
Type Total 1,403,514 1,436,608$ 102.36% 1,364,510$ 1,630,722$ 119.51% Continued
EXHIBIT 2 Page 1 of 2
11/14/2023 D2 Page 10 of 30
GENERAL FUND REVENUE SUMMARY
TWELVE MONTHS ENDED JUNE 30, 2023
Prior Year Current Year
Budget 6/30/2022 % Received Budget 6/30/2023 % Received Use of Money and Property:
Investment Income 1,260,971$ 1,559,580$ 123.68% 1,056,473$ 2,815,522$ 266.50% GASB 31 Adjustment - (6,552,081) - - (1,437,694) - Lease Income 869,005 938,966 108.05% 860,750 1,139,689 132.41% GASB 87 Adjustment - - 0.00%- 8,361
Other - 858,386 0.00%- 1,450,302 0.00%
Type Total 2,129,976 (3,195,148) -150.01% 1,917,223 3,976,180 207.39% Other Revenue:
Sale of City Property - 60,540 0.00%- 49,199 0.00%
Underground In-Lieu Fees - -- - 62,217 -
Recycling Revenues 500 1,676 335.26%500 1,654 330.77%
Fund Raising and Contributions 681,700 271,457 39.82% 493,600 255,688 51.80% Other 165,900 433,233 261.14% 168,555 284,381 168.72%
Type Total 848,100 766,906 90.43% 662,655 653,139 98.56% Total Revenue 102,435,765$ 103,091,302$ 100.64% 105,615,328$ 116,263,638$ 110.08% Other Financing Sources:
Transfers In 495,176 526,795 106.39% 509,909 513,037 100.61% Use of Reserves 3,080,353 - 0.00% 3,078,936 32,192 1.05% Type Total 3,575,529 526,795 14.73% 3,588,845 545,229 15.19% Total Resources 106,011,294$ 103,618,097$ 97.74% 109,204,172$ 116,808,867$ 106.96% Detail Of Transfers In:
From General CIP Fund - -$
From Redevelopment Fund (140,552)$ -$
From Housing Authority Fund (109,445) -
From State COPS Grant Fund (259,912) -
509,909)$ -$
Detail Of Use Of Reserves:
Abandoned Vehicle Abatement 21,090$ -$
Community Project Reserve 46,463 -
Fire Equipment Replacement Reserve 1,213,170 -
Moonlight Facility Fee Reserve 20,631 -
Moonlight Amphitheatre Reserve 63,912 -
Miscellaneous 1,713,670 -
3,078,936$ -$
11/14/2023 D2 Page 11 of 30
EXHIBIT 3
8.1%
17.6%
25.3%
32.0%
39.8%
50.8%
57.9%
65.2%
73.3%
80.8%
92.0%
100.0%
8.0%
17.7%
25.4%
33.8%
41.6%
51.7%
58.9%
66.5%
74.7%
82.4%
92.6%
99.6%
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
80.0%
90.0%
100.0%
110.0%
JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUNE
O
F
B
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MONTH
2022/23 SALES TAX YEAR-TO-DATE
BUDGET TARGET
ACTUAL
11/14/2023 D2 Page 12 of 30
0.73%1.45%2.85%
10.08%
24.58%
53.41%54.56%
63.44%
72.70%
75.81%
96.40%
100.00%
0.74%1.36%
4.47%4.77%
21.88%
30.09%
56.20%57.69%
73.23%
76.77%
97.73%
105.44%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
60.00%
70.00%
80.00%
90.00%
100.00%
110.00%
120.00%
01 02 03 04 05 06 07 08 09 10 11 12
O
F
B
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G
E
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APPORTIONMENT NUMBER
2022/23 PROPERTY TAX YEAR-TO-DATE
BUDGET TARGET
ACTUAL
11/14/2023 D2 Page 13 of 30
Expended %Expended %
Budget As Of Expended Budget As Of Expended
2021/22 6/30/2022 2021/22 2022/23 6/30/2023 2022/23
GENERAL FUND:
General Government:
City Council 694,537$ 676,637$ 97.42% 726,701$ 698,085$ 96.06% City Manager 995,434 847,896 85.18% 1,566,723 1,479,062 94.40% Economic Development 684,747 509,543 74.41% 766,998 615,598 80.26% Human Resources 1,176,327 1,124,871 95.63% 1,314,693 1,207,286 91.83% City Clerk 715,323 595,017 83.18% 811,288 675,944 83.32% Finance 2,259,825 1,966,732 87.03% 2,769,897 2,212,168 79.86% City Attorney 1,676,826 1,523,891 90.88% 1,733,203 1,262,384 72.84% Contract Legal Contingencies 316,466 82,890 26.19% 277,643 69,636 25.08% Non-Departmental Expenditures 11,108,152 3,702,915 33.34% 5,642,126 4,828,776 85.58% Total General Government 19,627,637 11,030,393 56.20% 15,609,272 13,048,939 83.60% Public Safety:
Law Enforcement 27,798,850 26,588,733 95.65% 28,340,259 27,375,004 96.59% School Safety Program 25,744 23,986 93.17% 25,744 24,850 96.53% Code Enforcement 2,108,785 2,093,070 99.25% 2,360,676 2,204,783 93.40% Fire Administration 1,342,371 1,345,703 100.25% 1,581,944 1,497,752 94.68% Fire Training 363,894 349,953 96.17% 397,072 367,945 92.66% Fire Maintenance 3,453,549 1,877,566 54.37% 3,631,313 2,032,712 55.98% Fire Suppression 16,755,097 14,832,328 88.52% 21,174,228 16,653,581 78.65% Fire Prevention 838,662 709,338 84.58% 1,073,880 909,438 84.69% Emergency Medical Services 7,242,946 7,061,853 97.50% 7,728,889 6,958,515 90.03% Disaster Preparedness 351,082 212,606 60.56%505,410 290,130 57.40% Total Public Safety 60,280,979 55,095,135 91.40%66,819,415 58,314,712 87.27% Community Development:
Engineering 1,201,462 728,456 60.63% 1,288,731 757,562 58.78% Traffic Engineering 682,824 599,334 87.77%759,315 687,573 90.55% Planning 2,949,886 1,228,237 41.64% 2,753,842 1,462,648 53.11% Land Development 873,462 835,006 95.60% 1,080,615 1,003,125 92.83% Development Services 1,658,416 1,439,856 86.82% 1,967,443 1,792,974 91.13% Total Community Development 7,366,050 4,830,889 65.58% 7,849,945 5,703,881 72.66% Community Services:
Community Services Administration 669,815 569,543 85.03%708,712 648,985 91.57% Recreation Programs 1,714,618 1,353,908 78.96% 1,910,016 1,812,096 94.87% Rancho Buena Vista Adobe 241,345 164,809 68.29%261,347 217,017 83.04% Senior Services 751,175 527,599 70.24%926,477 649,307 70.08% Housing & Homelessness - 283,121 0.00% 2,392,624 1,564,326 Cultural Arts 4,575,593 4,343,102 94.92%4,612,471 4,296,956 93.16% Total Community Services 7,952,546 7,242,082 91.07% 10,811,647 9,188,687 84.99% Public Works:
Public Works Administration 1,214,880 882,943 72.68% 1,424,392 1,075,281 75.49% Graffiti Abatement 260,910 250,580 96.04%286,438 267,570 93.41% Park Maintenance 2,294,810 2,165,697 94.37% 2,462,809 2,183,360 88.65% Parkways and Medians 414,680 375,216 90.48%438,232 387,570 88.44% Total Public Works 4,185,280 3,674,436 87.79% 4,611,872 3,913,780 84.86% Transfers Out To Other Funds 33,065,529 30,852,721 93.31%23,047,998 16,823,278 72.99% Total General Fund Expenditures 132,478,021$ 112,725,658$ 85.09% 128,750,149$ 106,993,278$ 83.10%
GENERAL FUND EXPENDITURE SUMMARY
TWELVE MONTHS ENDED JUNE 30, 2023
EXHIBIT411/14/2023 D2 Page 14 of 30
RECONCILIATION OF ORIGINAL REVENUE ESTIMATES
AND APPROPRIATIONS TO AMOUNTS AT JUNE 30, 2023
Original
Budget Adjustments Total
2022/23 ORIGINAL REVENUE ESTIMATE 97,260,585$ 97,260,585$
CARRYOVER OF PRIOR YEAR APPROPRIATIONS - -
RECREATION FEES 6,909 6,909
AMPHITHEATER PROGRAM 43,000 43,000
FACILITY RENTALS (88,739) (88,739)
RANCHO PROGRAMS (62,607) (62,607)
DAY CAMP PROGRAMS 1,417 1,417
ENGINEERING FEES 50,000 50,000
FIRE FEES 248,884 248,884
AMBULANCE FEES 466,626 466,626
CHARGES TO VUSD 180,000 180,000
OTHER SERVICES (450) (450)
VEHICLE CODE FINES (129,020) (129,020)
PARKING FINES 100,000 100,000
BOOKING FEES (39,000) (39,000)
OTHER FINES (10,000) (10,000)
LOCAL GRANTS 93,026 93,026
STATE GRANTS 1,027,195 1,027,195
FEDERAL GRANTS 242,546 242,546
OTHER INTERGOV'TAL - -
BUSINESS LICENSES 511,000 511,000
LEASE INCOME (20,113) (20,113)
CONTRIBUTIONS 45,990 45,990
OTHER 2,655 2,655
TRANSFERS IN 14,159 14,159
USE OF RESERVES 619,553 619,553
PROPERTY TAXES 674,198 674,198
SALES AND USE TAXES 2,452,792 2,452,792
SB 172 SALES TAXES 143,396 143,396
TRANSIENT OCCUPANCY 352,871 352,871
FRANCHISE TAXES (50,000) (50,000)
VLF PROPERTY TAXES 873,239 873,239
PROP L SALES TAX 2,076,112 2,076,112
AB 1484 PROPERTY TAX 1,651,552 1,651,552
MED CANNABIS TAX 466,396 466,396
REVENUE ESTIMATE @ 6/30/2023 97,260,585$ 11,943,587$ 109,204,172$ 2022/23 ORIGINAL APPROPRIATIONS ESTIMATE 96,985,969$ -$ 96,985,969$ 0010100 - CITY COUNCIL - 13,096 13,096
0010105 - CITY MANAGER - 532,867 532,867
0010115 - CODE ENFORCEMENT - 167,074 167,074
0010120 - HUMAN RESOURCES - 81,959 81,959
0010125 - CITY CLERK - 33,412 33,412
0010130 - FINANCE - 617,243 617,243
0010140 - CITY ATTORNEY - 28,032 28,032
0010141 - CONTRACT LEGAL CONTINGENCIES - 77,643 77,643
0010145 - NON-DEPARTMENTAL - 4,685,953 4,685,953
0010200 - LAW ENFORCEMENT - (218,588) (218,588)
0010225 - SCHOOL SAFETY PROGRAM - --
0010250 - FIRE ADMINISTRATION - 181,271 181,271
0010251 - FIRE TRAINING - 58,681 58,681
0010252 - FIRE MAINTENANCE - 486,843 486,843
0010260 - FIRE SUPPRESSION - 5,571,289 5,571,289
0010270 - FIRE PREVENTION - 166,782 166,782
0010280 - EMERGENCY MEDICAL SERVICES - 750,664 750,664
0010290 - DISASTER PREPAREDNESS - 337,208 337,208
0010300 - ENGINEERING - 45,679 45,679
0010305 - TRAFFIC ENGINEERING - 53,166 53,166
0010320 - PLANNING - 1,410,656 1,410,656
0010325 - LAND DEVELOPMENT - 225,169 225,169
0010330 - DEVELOPMENT SERVICES - 474,607 474,607
0010355 - HOUSING & HOMELESS SERVICES 2,392,624 2,392,624 0010370 - ECONOMIC DEVELOPMENT - 149,574 149,574
0010400 - PUBLIC WORKS ADMINISTRATION - 545,706 545,706 0010420 - GRAFFITI ABATEMENT - 13,254 13,254
0010500 - COMMUNITY SERVICES ADMIN - 43,916 43,916
0010510 - RECREATION PROGRAMS - 306,243 306,243
0010525 - PARK MAINTENANCE - 206,006 206,006
0010530 - PARKWAYS & MEDIANS - 28,866 28,866
0010545 - RANCHO BUENA VISTA ADOBE - 44 44
0010555 - SENIOR SERVICES - 30,520 30,520
0010560 - CULTURAL ARTS - 755,931 755,931
TRANSFERS OUT TO OTHER FUNDS - 11,510,790 11,510,790
APPROPRIATIONS ESTIMATE @ 6/30/2023 96,985,969$ 31,764,180$ 128,750,149$ EXHIBIT511/14/2023 D2 Page 15 of 30
General
Nonspendable:
Prepaid Costs 2,903,340$
Due from Successor Agency 625,000 3,528,340$
Restricted:
Public Safety 291,430
SB 1186 disability access and education 133,816
Aerial Equipment Fee 243,685
Housing 1,445,552
Pension trust 19,233,828
Cable PEG Fund 1,448,943
Underground Utilities 1,018,249 23,815,502
Committed:
Moonlight facilities 853,601
Park cellular 815,406
Park and facilities maintenance 105,687
Senior facility maintenance 14,056
Propostion "L" projects 19,724,342
Paseo Santa Fe project 2,000,000
Caltrans capital project 689,779
AB 1484 property tax distribution 18,820,634
Other purposes 7,527,276 50,550,780
Assigned:
Public works 158,810
Capital projects 3,238,362
Community projects 1,489,855
Future PERS rate increases 4,763,871
Economic development priorities 123,280
Park maintenance improvements 543,330
800 MHz radio replacement 441,221
Structural Deficit Reduction 9,301,789
Fire equipment replacement 7,189,941
Climate action plan 185,110
Excess Cannibas Revenue 2,451,799
Future Property Purchases 1,534,501
Wave waterpark 700,000
Other purposes 1,249,850 33,525,319
Unassigned
Emergency Reserve 20,428,781
Available June 30, 2023 fund balance 15,687,587
Appropriations carryovers -
Less Nonspendable Amounts (3,528,340)
Unrealized investment gains (losses)(6,399,792) 26,188,236 Total fund balances 137,608,177$
GENERAL FUND FUND BALANCE
JUNE 30, 2023 GASB 54
EXHIBIT 6
11/14/2023 D2 Page 16 of 30
CITY OF VISTA
ENTERPRISE FUNDS
COMBINED BALANCE SHEET
JUNE 30, 2023
BUENA WATERPARK CAL TRASH
CITY SANITATION ENTERPRISE ENTERPRISE
SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
ASSETS:
Cash and investments 48,520,182$ 38,602,938$ 1,084,046$ 4,297,034$ 92,504,199$ Accounts receivable 26,394 60,711 9,625 577,046 673,776 Sewer charges receivable
Due from others 2,056,488 58,721 - - 2,115,210
Deposits 965,796 237,900 - - 1,203,696
Inventory 52,621 - - - 52,621
Land 825,219 293,610 942,473 - 2,061,302
Fixed assets-net 162,382,729 41,513,520 1,846,368 19,112 205,761,729 Construction in progress 10,475,080 28,250,599 698,051 - 39,423,730 Total assets 225,304,510 109,017,998 4,580,562 4,893,192 343,796,263 DEFERRED OUTFLOWS OF RESOURCES:
Deferred outflows pension 1,469,960 769,593 91,016 48,333 2,378,902 Total deferred outflows of resources 1,469,960 769,593 91,016 48,333 2,378,902 LIABILITIES:
Accounts payable 1,071,556 225,425 105,026 35,647 1,437,654 Reimburseable Agreements 95,415 - - - 95,415
Compensated absences 263,605 118,699 66,195 7,551 456,051 Interest payable 107,932 2,595 - - 110,528
Deferred/unearned revenues 1,960,854 647,861 - - 2,608,715 State Revolving Fund loans 23,420,139 - - - 23,420,139 Other liabilities 54,909 33,654 - 88,564
Net pension liability 3,678,903 1,911,713 282,456 96,195 5,969,267 Total liabilities 30,653,313 2,939,948 453,677 139,394 34,186,331 DEFERRED INFLOWS OF RESOURCES:
Deferred inflows pension 338,416 (79,165) 28,110 9,483 296,843 Total deferred inflows of resources 338,416 (79,165) 28,110 9,483 296,843 NET POSITION:
Net investment in capital assets 197,103,167 70,057,729 3,486,892 19,112 270,666,900 Restricted for capital projects 18,369,246 17,357,111 107,723 (310,600) 35,523,479 Unrestricted (19,689,672) 19,511,970 595,178 5,084,136 5,501,611 Total net position 195,782,741$ 106,926,809$ 4,189,792$ 4,792,648$ 311,691,990$ EXHIBIT 7
11/14/2023 D2 Page 17 of 30
CITY OF VISTA
ENTERPRISE FUNDS
COMBINED INCOME STATEMENT
TWELVE MONTHS ENDED
JUNE 30, 2023
BUENA WATERPARK CAL TRASH
CITY SANITATION ENTERPRISE ENTERPRISE
SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
REVENUES:
Sewer service charges 25,380,882$ 8,857,248$ -$ -$ 34,238,129$ Grants 1,571,653 - - 1,571,653
Interest 874,380 694,157 618 62,998 1,632,153
GASB 31 adjustment (66,686) (11,269) 23,769 (80,330) (134,516) Unstructured programs - - 341,012 - 341,012
Structured programs - - 221,140 - 221,140
Concessions sales - - 147,445 - 147,445
Rentals - - 171,691 - 171,691
CMTC Charges - - - 2,440,539 2,440,539
Other 352,264 337,272 1,064 690,600
Total revenues 28,112,494 9,877,408 906,739 2,423,206 41,319,847 EXPENSES:
Administration 987,546 649,542 2,136,946 - 3,774,034 Treatment-Encina 4,454,734 1,838,570 - 6,293,304
Engineering 1,245,975 774,443 - - 2,020,418
Stormwater engineering 1,051,015 - - - 1,051,015 Field operations 2,482,185 1,692,401 - - 4,174,586
Stormwater maintenance 1,543,075 - - - 1,543,075 Operations and maintenance - - - 198,660 198,660
Depreciation 7,748,153 2,255,940 - 10,004,093
Debt service 467,709 - - 467,709
Loss on disposal of assets 114,263 - - 114,263
Capital improvements 16,672,383 4,301,902 179,530 - 21,153,815 Total expenses 36,767,040 11,512,799 2,316,476 198,660 50,794,974 Revenues over (under)
expenses (8,654,546) (1,635,391) (1,409,737) 2,224,546 (9,475,127) Capital improvements & equip 16,701,952 3,503,309 179,530 - 20,384,791 classified to fixed assets
Transfers in (out)455,624 (455,624) 1,783,279 1,783,279 Prior period adjustment - -- --
Net position at 6/30/2022 187,279,711$ 105,514,515$ 3,636,720$ 2,568,102$ 298,999,047$ Net position at 6/30/2023 195,782,741$ 106,926,809$ 4,189,792$ 4,792,648$ 311,691,990$ EXHIBIT 8
11/14/2023 D2 Page 18 of 30
00029213 7
RESOLUTION NO. 2023-
A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF
VISTA, CALIFORNIA, AMENDING THE OPERATING BUDGET FOR FISCAL YEARS 2023/24 AND 2024/25, AND AMENDING THE CAPITAL PROJECT BUDGET FOR FISCAL YEARS 2022/23 AND 2023/24
The City Council of the City of Vista does resolve as follows:
1. Findings. The City Council hereby finds and declares the following:
A. On June 27, 2023 the City Council adopted Resolution 2023-117 approving the Operating Budget for Fiscal Years 2023/24 and 2024/25.
B. On June 28, 2022 the City Council adopted Resolution 2022-108, approving the Six-Year Capital Improvement Program, the Capital Project Budget for Fiscal Years 2022/23 AND 2023/24, and authorizing appropriations for Fiscal Years 2022/23 and 2023/24 capital projects.
C. The City Council desires to amend the Operating and Capital Project Budgets at this time to reflect changed circumstances.
2. Action.
A. The Operating Budget for Fiscal Years 2023/24 and 2024/25 and the Capital Project Budget for Fiscal Years 2022/23 and 2023/24 are amended as set forth in Exhibit A.
3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on _______________________, by the following vote:
AYES:
NOES:
ABSTAIN:
APPROVED AS TO FORM:
WALTER CHUNG, CITY ATTORNEY
By:
APPROVED
Walter C. Chung
20230731113809
JOHN B. FRANKLIN, MAYOR
ATTEST:
KATHY VALDEZ, CITY CLERK
By:
11/14/2023 D2 Page 19 of 30
EXHIBIT 9
RESOLUTION NO. 2023-
CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 1 EXHIBIT A
1. Project Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310778 CAP Reserve 500,000.00$
0010000 310786 Pilot JADU program 250,000.00$
0010120 521000 YE23 PW and IT salary survey 25,000.00$
0010130 521000 YE23 457 Plan Fiduciary Review and Consolidation 25,000.00$ 0010130 521000 YE23 Capital Asset Audit 217,586.00$
0010145 521000 YE23 Business outreach for single-use plastics 50,000.00$ 0010145 531500 YE23A E-Bike Safety Training and Rebate Program 100,000.00$ 0010145 531500 YE23B Purchase trees for community planting 50,000.00$ 0010145 562000 YE23 Communications Upgrades 65,000.00$
0010145 562000 YE23 Lecterns for Community Room 30,000.00$ 0010145 531500/5 YE23C Universidad Popular at Raintree Park 115,000.00$ 0010355 521000 YE23 Outreach for Consolidated and Equity Plan (CDBG)10,000.00$ 0010355 561000 YE23 Emergency Shelter additions 50,000.00$ 0010370 531500 YE23 Downtown Special Events 120,000.00$ 0010500 531500 00118 Kites in each District 55,000.00$
0010510 531300 YNCTA Youth Organization Travel and Lodging for National Competitions 10,000.00$ 0010510 562000 YE23 Sports Park and Luz Duran soccer goals 60,000.00$ 0010525 531700 YE23 Luz Duran soccer field netting replacement 25,000.00$ 0010525 531700 YE23 Laser Level Ball Fields 140,000.00$ 0010530 531500 YE23 Eucalyptus Tree Removals 250,000.00$ 0010555 521030 YE23 Senior Center 50th Birthday Celebration 20,000.00$ 0026555 578999 8366 Homeless Shelter 4,500,000.00$
0026555 578999 8367 Opticom System for FD 900,000.00$
0026555 578999 8902 Two additional type 3 EV Chargers 200,000.00$ 0026555 578999 8369 Parkette at New Haven on W. LA 300,000.00$ 0026555 578999 8370 Parkette at N. Santa Fe/Adobe Estates 60,000.00$ Account Number
Revenues are hereby adjusted and appropriations are hereby made for Year-End Available Fund Balance. 11/14/2023 D2 Page 20 of 30
RESOLUTION NO. 2023-
CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 2 EXHIBIT A
0026555 578999 8371 Vista Sports Park Baseball bleachers shade structure 175,000.00$ 0026555 578999 8296 Restroom and drinking fountain at Pala Vista Park 720,000.00$ 0026555 578999 8372 Drinking fountain at advanced skate park 50,000.00$ 0026555 578999 8373 Main Street Decorative Lighting 200,000.00$ 0026555 578999 8374 Two Roundabouts on Bobier Drive 2,700,000.00$ 0026555 578999 8361 Traffic Calming 500,000.00$
0026555 578999 8375 Traffic signals at S. Melrose/Dawson 750,000.00$ 0026555 578999 8376 Traffic signals at E. Vista Way/Franklin 920,000.00$ 0026555 578999 8357 Emerald ATP Design 650,000.00$
0026555 578999 8377 N. Melrose/Ascot Median 150,000.00$ 0020090 482001 Transfer In from Fund 001 12,775,000.00$ 0010900 590002 Transfer Out to Fund 002 12,775,000.00$
6020155 562000 YE23 Refrigerators and water stations at Civic Center 60,000.00$ 0020090 482001 Transfer In from Fund 001 60,000.00$
0010900 590602 Transfer Out to Fund 602 60,000.00$
6030160 562000 YE23 Public Works Fleet (Building A) Renovations 100,000.00$ 0020090 482001 Transfer In from Fund 001 100,000.00$
0010900 590603 Transfer Out to Fund 003 100,000.00$
6040135 531530 YE23 Software for managing special event permits 25,000.00$ 6040135 561000 YE23 Computer Training Lab 60,000.00$
0020090 482001 Transfer In from Fund 001 85,000.00$
0010900 590604 Transfer Out to Fund 004 85,000.00$
0010000 310410 General Fund Available Fund Balance (15,187,586.00)$
2. Project Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310765 Park Restroom Maintenance Reserve 100,000.00$ 0010145 531500 YC23A Scholarship Program 771,798.00$
0010145 531500 YC23B Performing Art Shows 20,000.00$
Revenues are hereby adjusted and appropriations are hereby made for Year-End Excess Cannabis.
Account Number
11/14/2023 D2 Page 21 of 30
RESOLUTION NO. 2023-
CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 3 EXHIBIT A
0010145 531500 YC23C Little Libraries 5,000.00$
0010200 531500 YC23A Prevention Education Programs 250,000.00$ 0010200 531500 YC23B Domestic Violence Services 250,000.00$ 0010200 531500 YC23C Bike Helmets 15,000.00$
0010200 531500 YC23D Gun Locks 12,500.00$
0010200 531500 YC23E Grants for CPTED Recommendations 20,000.00$ 0010200 531500 YC23F Budget for Educational Events 7,500.00$ 0010355 521040 YE23 Safe Parking Program 1,000,000.00$
0010000 310410 General Fund Available Fund Balance (2,451,798.00)$ 11/14/2023 D2 Page 22 of 30
Vista City Council Policy
200-19 (1)
200-19 USE OF YEAR END FUND BALANCE AND GENERAL FUND
RESERVES
PURPOSE
Establish guidelines for the use of any funds remaining at the end of a fiscal year commonly referred to as a “Year End Fund Balance”).
POLICY
Any available amount of a Year End Fund Balance should be strategically used to meet current budget year needs, enhance the City’s infrastructure, strengthen the City’s financial position, or support one-time uses that align with the City Council’s adopted goals. Given these criteria, use of a Year End Fund Balance is authorized for the following purposes:
1.If existing, close any remaining structural deficit amount in the budget.
2. Maintain the City’s Emergency Reserve Account at 30% of the greater of the two fiscal years’ original General Fund appropriations (including Transfers Out to other funds) within the current biennial Operating Budget.
3.Maintain the City’s Section 115 Pension Trust balance to 1.5 times the total annual CalPERS pension obligation (both Unfunded Actuarial Liability and Normal Costs) of the greater of the two fiscal years’ original pension expenditure appropriations within the current biennial Operating Budget.
4.Other uses as identified in the current fiscal year fourth quarter financial report, or as directed by a majority of the City Council.
Items are ranked in priority order. Funds required to satisfy Item #1, if needed, should be allocated in full. After Item #1 has been satisfied, any remaining Year End Fund Balance may be allocated to Items 2 through 4, by a majority vote of the City Council.
HISTORY
Adopted June 14, 2011, City Council Resolution No. 2011-121.
Amended October 11, 2016, City Council Resolution No. 2016-151.
Amended November 13, 2018, City Council Resolution No. 2018-175.
Amended October 24, 2023, City Council Resolution No. 2023-185. 11/14/2023 D2 Page 23 of 30
EXHIBIT 10
FY 2022/23 Recommended Uses of Year-End Fund Balance
City Council Goal Amount ($)Project Project Description ORG OBJECT PROJ Homelessness & Housing 4,500,000.00 Homeless Shelter Purchase property for a future homeless shelter facility 0026555 578999 8366 Homelessness & Housing 50,000.00 Emergency Shelter additions Tenant Improvements for the Buena Creek Navigation
Center project to accommodate staffing, security and
operations
0010355 561000 YE23
Homelessness & Housing 250,000.00 Pilot JADU program
Program to cover all City fees associated with
permitting and inspection of junior accessory dwelling
units (JADU)
0010000 310786
Homelessness & Housing 10,000.00 Outreach for Consolidated and Equity Plan (CDBG)
Public outreach for the 5-Year Community
Development Block Grant Consolidated Plan 0010355 521000 YE23 Public Safety 900,000.00 Opticom System for FD GPS Traffic Signal Communication System for all fire emergency vehicles 0026555 578999 8367
Public Safety 250,000.00 Eucalyptus Tree Removals Removal of large eucalyptus trees identified as high risk by the city's arborist 0010530 531500 YE23
Public Safety 100,000.00 E-Bike Safety Training and
Rebate Program
Training and safety course for e-bikes with an affiliated rebate program 0010145 531500 YE23A
A Cleaner Vista 55,000.00 Kites in each District Expansion of the public art kite program in four new locations 0010500 531500 00118
Climate and Environmental
Responsibility 500,000.00 CAP Reserve Reserve for implementation of CAP programs or policies at the City Council's discretion 0010000 310778 Climate and Environmental
Responsibility 200,000.00 Two additional type 3 EV
Chargers
Addition of two Type 3 electric vehicle charging stations to the City's current CIP project 0026555 578999 8902
Climate and Environmental
Responsibility 50,000.00 Business outreach for single-
use plastics
Education and outreach program for businesses
affected by the City's single-use plastics requirements 0010145 521000 YE23 Climate and Environmental
Responsibility 50,000.00 Purchase trees for community
planting
Purchase trees for planting on public or private
property 0010145 531500 YE23B
Parks and Recreation 300,000.00 Parkette at New Haven on W.
LA
Design and development of a small public open space
area along W. Los Angeles Drive 0026555 578999 8369
Parks and Recreation 60,000.00 Parkette at N. Santa Fe/Adobe Estates
Design and development of a small public open space
area at the corner of N. Santa Fe Avenue and Adobe
Estates Drive
0026555 578999 8370
1 of311/14/2023 D2 Page 24 of 30
EXHIBIT 11
FY 2022/23 Recommended Uses of Year-End Fund Balance
City Council Goal Amount ($)Project Project Description ORG OBJECT PROJ Parks and Recreation 115,000.00 Universidad Popular at
Raintree Park
Improvements to the Raintree Park building, staffing,
and rental assistance for Universidad Popular to occupy the building
0010145 531500/
562000 YE23C
Parks and Recreation 10,000.00
Youth Organization Travel and
Lodging for National
Competitions
Local team travel costs for national championship
competitions in accordance with CC Policy 200-17 0010510 531300 YNCTA Parks and Recreation 20,000.00 Senior Center 50th Birthday Celebration
Birthday celebration for the Senior Center's 50th
Anniversary 0010555 521030 YE23
Parks and Recreation 60,000.00 Sports Park and Luz Duran soccer goals
Replacement of twelve soccer goal structures at Sports
Park and Luz Duran Park 0010510 562000 YE23
Parks and Recreation 25,000.00 Luz Duran soccer field netting replacement
Replacement of netting along the fence to protect
surrounding properties from sports activities on the
fields at Luz Duran Park
0010525 531700 YE23
Parks and Recreation 175,000.00 Vista Sports Park Baseball bleachers shade structure
Shade structures over the baseball bleachers at Sports
Park 0026555 578999 8371
Parks and Recreation 720,000.00 Restroom and drinking
fountain at Pala Vista Park
Design and development of a new restroom and
drinking fountain at Pala Vista Park 0026555 578999 8296 Parks and Recreation 50,000.00 Drinking fountain at advanced skate park
Development of a drinking fountain at the advanced
skate park at N. Santa Fe Avenue and Orange Avenue 0026555 578999 8372 Parks and Recreation 140,000.00 Laser Level Ball Fields Laser Level the infield and outfields at Sports Park, Breeze Hill, and South Buena Vista Parks 0010525 531700 YE23 Economic Development 120,000.00 Downtown Special Events Special events in the Historic Downtown and Paseo Santa Fe districts 0010370 531500 YE23
Economic Development 200,000.00 Main Street Decorative
Lighting
Tree underlighting and electrical infrastructure installed within the sidewalks on Main Street 0026555 578999 8373 Traffic 2,700,000.00 Two Roundabouts on Bobier
Drive
Design and development of roundabouts at the
intersections of W. Bobier Drive/W. Knapp Drive and W.
Bobier Drive/Dorsey Way
0026555 578999 8374
Traffic 500,000.00 Traffic Calming Implementation of traffic calming measures as directed by the City Council 0026555 578999 8361
Traffic 750,000.00 Traffic signals at S.
Melrose/Dawson
Design and development of traffic signals at the
intersection of S. Melrose Drive/Dawson Drive 0026555 578999 8375 2 of311/14/2023 D2 Page 25 of 30
FY 2022/23 Recommended Uses of Year-End Fund Balance
City Council Goal Amount ($)Project Project Description ORG OBJECT PROJ Traffic 920,000.00 Traffic signals at E. Vista
Way/Franklin
Design and development of traffic signals at the
intersection of E. Vista Way/Franklin Lane 0026555 578999 8376 Traffic 650,000.00 Emerald ATP Design Final design costs for the Emerald Drive Active Transportation Project 0026555 578999 8357
Traffic 150,000.00 N.Melrose/Ascot Median Design and development of a median improvement at the intersection of N. Melrose Drive and Ascot Drive 0026555 578999 8377 Staff Requests 100,000.00 Public Works Fleet (Building A) Renovations Renovation of the Public Works Fleet Building 6030160 562000 YE23 Staff Requests 25,000.00 PW and IT salary survey Salary surveys for the Public Works and Information Technology departments 0010120 521000 YE23
Staff Requests 60,000.00 Computer Training Lab Equipment and improvements to establish a computer training facility at the Civic Center 6040135 561000 YE23 Staff Requests 60,000.00 Refrigerators and water
stations at Civic Center
Refrigerators for kitchen areas and new water filling
stations within the Civic Center facility 6020155 562000 YE23 Staff Requests 65,000.00 Communications Upgrades
Video production equipment and software, video
production for the State of the City, portable sound
system, and equipment/supplies for special events
0010145 562000 YE23
Staff Requests 30,000.00 Lecterns for Community Room Purchase two lecterns for the Morris B. Vance Community Room 0010145 562000 YE23
Staff Requests 25,000.00 Software for managing special
event permits
Software for online application and streamlining of the City's special event permit process 6040135 531530 YE23 Staff Requests 25,000.00 457 Plan Fiduciary Review and
Consolidation 457 Plan Fiduciary Review and Consolidation 0010130 521000 YE23 Staff Requests 217,586.00 Capital Asset Audit Capital Asset Audit 0010130 521000 YE23 TOTAL 15,187,586.00
3 of311/14/2023 D2 Page 26 of 30
FY 2022/23 Recommended Uses of Year-End Excess Cannabis Amount ($)Project Project Description ORG OBJECT PROJ
771,798.00 Scholarship Program Staffing, software solution and funding to extend the City's current scholarship program 0010145 531500 YC23A
250,000.00 Prevention Education Programs Educational presentations for schools, community organizations, and the public on topics related to community safety 0010200 531500 YC23A 20,000.00 Performing Art Shows Tickets for youth and families to attend performing arts events 0010145 531500 YC23B 250,000.00 Domestic Violence Services Contract for services to increase awareness and/or provide services related to domestic violence 0010200 531500 YC23B
15,000.00 Bike Helmets Bike helmets for distribution by the City and Sheriff's Department to promote bike safety 0010200 531500 YC23C
12,500.00 Gun Locks Gun locks to be distributed at community events through the Sheriff's Department 0010200 531500 YC23D
20,000.00 Grants for CPTED Recommendations Implementation of measures recommended through the Crime Prevention Through Environmental Design (CPTED) program 0010200 531500 YC23E 5,000.00 Little Libraries Books to replenish Little Libraries at parks and facilities throughout the City with emphasis on underserved communities 0010145 531500 YC23C 7,500.00 Budget for Educational Events Support costs for public events hosted/endorsed by the Community Safety Commission (CSC), assumed at 3-5 events per year 0010200 531500 YC23F 1,000,000.00 Safe Parking Program Extend the current Safe Parking Program at the Civic Center 0010355 521040 YE23 100,000.00 Park Restroom Maintenance Reserve Park restroom maintenance reserve account to ensure the ongoing cleanliness and functionality of the restrooms in the Parks 0010000 310765 2,451,798.00$ TOTAL
1 of111/14/2023 D2 Page 27 of 30
EXHIBIT 12
PRIOR ACTIONS
Fiscal Year 2022/23 Fourth Quarter Financial Report
On May 23, 2023, received and filed the Fiscal Year 2022/23 Third Quarter Financial Report; adopted City Council Resolution No. 2023-87, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24; adopted Buena Sanitation District Resolution No. 2023-1, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23: adopted City Council Resolution No. 2023-88, amending the City-Wide Classification and Compensation Index, repealing the provisions of any resolutions in conflict herewith. (Vote: 5-0).
One March 14, 2023 received and filed the Fiscal Year 2022/23 Second Quarter Financial Report. Adopted City Council Resolution No. 2023-36, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24. Adopted City Council Resolution No. 2023-37, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith.
On December 15, 2022 received and filed the Fiscal Year 2022/23 First Quarter Financial Report; Adopted City Council Resolution No. 2022-188, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2022/23 and 2023/24; Adopted City Council Resolution No. 2022-189, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith.
On November 15, 2022, received and filed the Fiscal Year 2021/22 Fourth Quarter Financial Report; adopted City Council Resolution No. 2022-172, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2021/22 and 2022/23; adopted Buena Sanitation District Resolution 2022-21, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23 (Vote: 5-0).
On May 10, 2022, received and filed the Fiscal Year 2021/22 Third Quarter Financial Report; adopted City Council Resolution No. 2022-70, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23 (Vote: 5-0).
On March 8, 2022, received and filed the Fiscal Year 2021/22 Second Quarter Financial Report; adopted City Council Resolution No. 2022-37, amending the Operating Budget for Fiscal Years 2021-22 and 2022/23; adopted City Council Resolution No. 2022-38, amending the Citywide Classification and Compensation Index; adopted Buena Sanitation District Resolution 2022-10, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23 (Vote: 5-0).
On December 14, 2021, received and filed the Fiscal Year 2021/22 First Quarter Financial Report; adopted City Council Resolution No. 2021-217, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23, and amending the Capital Project Budget for Fiscal Years 2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2021-217, amending the Operating Budget for Fiscal Years 2020/21 and 2021/22 (Vote: 5-0).
On November 9, 2021, received and filed the Fiscal Year 2020/21 Fourth Quarter Financial Report; adopted City Council Resolution No. 2021-195 amending the Operating Budget for Fiscal Years 2020/21 and 2022/23, and amending the Capital Project Budget for Fiscal Years 11/14/2023 D2 Page 28 of 30
EXHIBIT 13
2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2021-195, amending the Operating Budget for Fiscal Years 2020/21 and 2021/22 (Vote: 5-0).
On May 11, 2021, received and filed the Fiscal Year 2020/21 Third Quarter Financial Report; adopted City Council Resolution No. 2021-70, amending the Operating Budget for Fiscal Years 2020/21 and 2021/22, and amending the Capital Project Budget for Fiscal Years 2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2021-5, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21 (Vote: 5-0).
On March 9, 2021, received and filed the Fiscal Year 2020/21 Second Quarter Financial Report; adopted City Council Resolution No. 2021-34, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2021-5, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21 (Vote: 5-0).
On December 8, 2020, received and filed the Fiscal Year 2020/21 First Quarter Financial Report; adopted City Council Resolution No. 2020-206, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2020-34, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21 (Vote: 5-0).
On November 10, 2020, received and filed the Fiscal Year 2019/20 Fourth Quarter Financial Report; adopted City Council Resolution No. 2020-192, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Projects Budget for Fiscal Years 2020/21 and 2021/22 (Vote: 5-0).
On May 12, 2020, received and filed the Fiscal Year 2019/20 Third Quarter Financial Report; adopted City Council Resolution No. 2020-77, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted Community Development Commission Resolution No. 2020-2, adopting a Capital Project Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0).
On March 10, 2020, received and filed the Fiscal Year 2019/20 Second Quarter Financial Report; adopted City Council Resolution No. 2020-38, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted Buena Sanitation District Resolution No. 2020-5, amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0).
On December 10, 2019, received and filed the Fiscal Year 2019/20 First Quarter Financial Report; adopted City Council Resolution No. 2019-163, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted City Council Resolution No. 2019-164, amending the City- Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith (Vote: 5-0).
On November 12, 2019, received and filed the Fiscal Year 2018/2019 Fourth Quarter Financial Report; adopted City Council Resolution No. 2019-149, amending the Operating Budget for Fiscal Years 201920 and 2020/21 (Vote: 5-0).
On May 14, 2019, received and filed the Fiscal Year 2018/19 Third Quarter Financial Report; adopted City Council Resolution No. 2019-59, amending the Operating Budget for Fiscal Year 2018/19, and amending the Capital Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0). 11/14/2023 D2 Page 29 of 30
On March 12, 2019, received and filed the Fiscal Year 2018/2019 Second Quarter Financial Report; adopted City Council Resolution No. 2019-31, amending the Operating Budget for Fiscal Year 2018/19 and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 Vote: 5-0).
On November 27, 2018, received and filed the Fiscal Year 2018/2019 First Quarter Financial Report; adopted City Council Resolution No. 2018-181, amending the Operating Budget for Fiscal Year 2018/19 and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted Buena Sanitation District Resolution No. 2018-23, amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0).
On November 13, 2018, received and filed the Fiscal Year 2017/18 Fourth Quarter Financial Report; adopted City Council Resolution No. 2018-174, amending the Operating Budget for the 2018/19 Fiscal Year and Capital Project Budget for the 2018/19 and 2019/20 Fiscal years; and adopted City Council Resolution No. 2018-175, amending City Council Policy 200-19, Use of Year End Fund Balance (Vote: 5-0)
On May 8, 2018, received and filed the Fiscal Year 2017/18 Third Quarter Financial Report; adopted City Council Resolution No. 2018-65, amending the Operating and Capital Budgets for the 2017/18 Fiscal Year; and adopted City Council Resolution No. 2018-66, amending the City- Wide Classification and Compensation Index, and Repealing the Provisions of any Resolutions in Conflict Herewith (Vote: 5-0).
On February 27, 2018, received and filed the Fiscal Year 2017/18 Second Quarter Financial Report; adopted City Council Resolution No. 2018-23, amending the Operating and Capital Improvement Program Budgets for the 2017/18 Fiscal Year; adopted Buena Sanitation District Resolution No. 2018-5, amending the Operating Budget for the 2017/18 Fiscal Year; and adopted City Council Resolution No. 2018-24, amending the City-Wide Classification and Compensation Index, and Repealing the Provisions of any Resolutions in Conflict Herewith Vote: 4-0, Rigby absent).
On November 14, 2017, received and filed the Fiscal Year 2017/18 First Quarter Financial Report; adopted City Council Resolution No. 2017-154, amending the Operating and Capital Project Budgets for the 2017/18 Fiscal Year; adopted Community Development Commission Resolution No. 2017-3, amending the Operating Budget for the 2017/18 Fiscal Year; and adopted City Council Resolution No. 2017-155, amending the City-Wide Classification and Compensation Index, and Repealing the Provisions of any Resolutions in Conflict Herewith Vote: 5-0).
On June 27, 2017, adopted City Council Resolution No. 2017-101, approving the Five-Year Capital Improvement Program and Fiscal Year 2017/18 Capital Project Budget and Authorizing Appropriations for Fiscal Year 2017/18 Capital Projects (Vote: 4-0, Rigby absent).
On June 13, 2017,adopted City Council Resolution No. 2017-95, Buena Sanitation District Resolution No. 2017-5, and Community Development Commission Resolution No. 2017-1, approving the Annual Operating Budget for Fiscal Year 2017/18 (Vote: 5-0). 11/14/2023 D2 Page 30 of 30
FACILITY
Gloria McClellan Senior Center Needs
11-14-23
1. Men's and Women's bathroom remodel and complete renovation in both buildings above basic standards for both plumbing and lighting, to accommodate the less mobile senior;
2. Kitchen improvements and upgrades including, but not limited to, a) replacement of all failing or nonoperating
appliances and equipment
b) updated plumbing and electric wiring to accommodate up to date equipment, such as added venting for today's standard floor model dishwasher;
c) room specific interior paint and new flooring, improved lighting;
3. Awnings/ trellis structures over the south facing patio and between the two buildings;
4. Electronic
a) Security alarm system for doors and windows;
b) New and upgraded reliable computer system (hardware and software) for staff;
c) Reliable WI-FI for participant computer room, as well as new up-to-date computers for participants;
5. Fresh interior paint, new flooring and lighting in both buildings;
6. Interior and exterior signage to code to identify direction to buildings and public bathrooms;
7. Improved exterior landscaping in general
a) pathways designed to remain clear, clean, and open for all types of mobility devices;
b) flat spaces to park motorized three wheel bikes electric mopeds or small electric carts;
c) high speed charging stations for EVs driven by seniors;
8. Purchase new patio furniture and new lobby furniture.
Senior Center needs ( cont) pg 2
PROGRAMS
1. Culture Caravan
a) subsidize ways to accommodate all interested excursion attendees (rather than wait listing) beyond the current limited 24 per excursion; b) rent charter buses;
c) provide additional city transport vans that seat 25 people or more ;
2. Provide funding for program contracts and leaders/teachers/performers;
3. Provided increased funding for special events with more regularity and consistency, which will pull more people in;
MARKETING 2024
Citywide acknowledgment and use of the City of Vista website:
1. Change the City Logo from "60" to "50" for the year of the Seniors.
2. Install several large banners, early in the year, that span the width of major streets announcing the 50th Anniversary of the Gloria McClellan Senior Center. "The Pride of Vista". These banners would create more public awareness re: the existence of the Senior Center and Vista's commitment to seniors. These banners could be put up and taken down multiple times throughout the year to accommodate the placement of other banners.
Putting
the Senior banner up several different times during the year would generate new awareness or perhaps coincide with a specially planned activity at the Center or for Seniors.
The GOAL is to create Senior Awareness and Awareness of the Senior Center.
3. Use the City's various website news formats, The Vista Magazine 3x/year, Vista's Social Media accounts, and on the Vista website the Monday News Blast", and the general "Vista News". News about Senior Center events; Highlight Senior Center staff members; Information about/ highlight different specific activity programs at the Senior Center; data/statistics re: Vista Senior population/demographic (Citywide, by district,
Senior Center needs (cont) pg 3
by ethnicity, etc); Vista's Age Friendly Action Plan; anything the City offers seniors, in particular, that might not stem from the Senior Center; History of the Senior Center and Gloria McClellan; "little known facts"; to name a few, to be written and published once a week or minimally every other week on the City's various media formats. The GOAL is to keep seniors and/or the Senior Center awareness in the news for the entire year of celebration, trying to elevate the status of the Vista Senior population.
As a general comment, it might be wise for the City to offer a Spanish language version of the website "News" formats.
Senior Center Specific monthly, well advertised, open house offerings/performances
1. Seniors who are performers, ie. the Senior Ladies Tapper, the Minute Men, et all.
2. Era reminiscent performances, but all ages invited; Barbershop Quartet; ticketed early evening dinner and dancing with a Jazz or Swing Era Band, or big band sound; ticketed holiday Mexican Posada event with Mariachis aimed for Vista's Hispanic population; monthly Classic movie, Fred Astaire movies (dancing and tap dancing was very popular in the 1930s and 40s) with seats set up auditorium style, in addition to any other modern day movie scheduled; an outdoor carnival and/or craft fair, in the back parking lot of the
senior center, for grandparents and grandchildren with games and prizes, face painting; to name a few.
3. Displays at the Senior center by participants and/ or senior Vistan professional artists; Display spotlighting lifetime achievements, careers, personal history, and WWII memories of our senior participants.
Photography exhibit of photos in different judged categories (family, pet, nature, flowers, etc) taken by seniors, to name a few. Any monthly event/entertainment would need to be posted throughout the Vista NEWS
Senior Center needs (cont) pg4
media sites, Vista Social Media, Local News Media or by street banners as a way to encourage attendance.
Of course, funding for these events, entertainers and afternoon/evening transportation must be available and need to be put in place, but it is an opportunity for the City of Vista to highlight and showcase the Gloria McClellan Senior Center.
My suggestions are with thoughts of ways to focus a full 12 months on Vista's senior population, senior programs, and senior center, (for and by seniors), as well as encouraging participation by entire multi generational families.