Vista City Council
March 12, 2024

ACTION:
____________________________
Clerk/Secretary
Department: Finance Item No: D3
Prepared by:

Matt McDonald, Finance Manager
Lori Ruiz, Senior Accountant Meeting Date: March 12, 2024 Approved by:

Mike Sylvia, Director/Treasurer
John Conley, City Manager Agenda Location: Discussion
SUBJECT: FISCAL YEAR 2023/24 SECOND QUARTER FINANCIAL REPORT RECOMMENDATION:

1.Receive and file the Fiscal Year 2023/24 Second Quarter Financial Report.

2.Adopt City Council Resolution No. 2024- , 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.

3. Adopt City Council Resolution No. 2024- , amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith.

CORRELATION TO CITY COUNCIL GOALS: Fiscal Responsibility.

PRIOR ACTION: On December 12, 2023, received and filed the Fiscal Year 2023/24 First Quarter Financial Report; adopted City Council Resolution No. 2023-218, 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; adopted Buena Sanitation District Resolution No. 2023-10, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25; and adopted City Council Resolution No. 2023-219, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith (Vote: 5-0).

See Exhibit 12 for a comprehensive list of prior actions.

STATEMENT ON THE SUBJECT: General Fund operating revenues and expenditures are within budgetary expectations as of December 31, 2023. Exhibit 3 provides budgetary and actual revenue information on General Fund revenues. As of December 31, 2023, the City has received 49.8 percent of the General Fund Total Resources (revenues plus other financing sources) projected for the fiscal year.

Revenues are below the 50 percent mark at this point in the fiscal year. This is common and expected for the second quarter and consistent with prior years, as sales tax has a two-month timing lag, and other large revenue sources, such as property tax, vehicle license fee property tax compensation, and certain franchise tax revenues, are not received until later in the year. In addition, several revenue items received earlier in the fiscal year are related to prior period activity and are, therefore, accrued back to the prior period, which is consistent with prior years.

AGENDA
REPORT

CITY COUNCIL

COMMUNITY DEVELOPMENT COMMISSION

SUCCESSOR AGENCY

BUENA SANITATION DISTRICT

JOINT POWERS FINANCING AUTHORITY
Approved above recommendation, adopted the following: 1) City Council Resolution No. 2024-36.

Vote: 4-0 (O'Donnell absent); 2) City Council Resolution No. 2024-37. Vote: 4-0 (O'Donnell absent).

MEETING DATE: March 12, 2024 PAGE 2
SUBJECT: FISCAL YEAR 2023/24 SECOND QUARTER FINANCIAL REPORT Exhibit 5 provides comparative information for General Fund expenditures. As of December 31, 2023, the City has expended 38.2 percent of the total amount appropriated in the General Fund for the fiscal year.

Expenditures are generally incurred as needs arise and, therefore, are not spent equally throughout the year. Being under the 50 percent level at this point in time does not mean that the total appropriations will not be spent by year-end; however, departments continually strive to end the year under budget while still providing all expected services. In addition, several invoices for payment that are received earlier in the fiscal year are related to prior period activity and are accrued back to the prior period.

The “snapshot in time” of the City’s financial picture at December 31, 2023, reflects $60,896,969 in revenues received from external sources (see Exhibit 3). For comparison purposes, this is approximately $6.3 million higher when compared to last year’s second quarter amount of $54,561,275. This fiscal year’s budgeted adjusted total resources (revenue plus other financing sources) estimated for the General Fund is $122,260,994. Of this, $60,925,228, or 49.8 percent, has been received. Adjusted estimated budgeted General Fund appropriations are $149,955,377, with $57,282,045, or 38.2 percent, expended (see Exhibit 5). Exhibit 1 provides financial and economic highlights as they pertain to the City.

Requested Budget Adjustments. Staff have reviewed revenue estimates at midyear from the Operating Budget adopted in June 2023 and recommend recognizing an additional $2,636,200 in General Fund revenues for FY 2023/24.

Category
Current
Revised
Budget
Recommended
Changes
Proposed
Revised
Budget
Property Tax 32,525,694 1,889,836 34,415,529
Sales Tax 24,077,565 (689,282) 23,388,283
Other Taxes 6,000,604 0 6,000,604
Charges for Services 18,508,724 874,936 19,383,660
Intergovernmental 7,099,111 (89,290) 7,009,821
Other Revenue (Licenses, Investments, Misc.) 7,403,375 650,000 8,053,375 Other Sources (Transfers In/Use of Reserves) 7,625,496 0 7,625,496 TOTAL 103,240,569 2,636,200 105,876,768
Additional revenue adjustments include an anticipated shortfall for Proposition L Sales Tax and Cannabis Tax from the Original Adopted Budget. The revised Proposition L estimate is $11,913,610, a shortfall of $106,815 from the original adopted budget, $3,680,089 is estimated to be available at year end to be transferred to the reserve. The revised Cannabis estimate is $6,500,000, a shortfall of $500,000 from the original adopted budget, $2,033,604 is estimated to be available at year end for use on special projects.

In addition to the revenue adjustments, there are 11 appropriation adjustments requested at this time.

These proposed adjustments will be offset by changes in estimated revenues or the use of existing fund balance or retained earnings. The adjustment requests for these items are summarized below with a detailed narrative provided in Exhibit 2.
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MEETING DATE: March 12, 2024 PAGE 3
SUBJECT: FISCAL YEAR 2023/24 SECOND QUARTER FINANCIAL REPORT Net Adjustments
Description Revenue Appropriations
Regional Solid Waste Assoc. (RSWA) Allocation (General Fund) 14,451 14,451 SB 1383 Local Assistance Grant Program (General Fund) 266,591 266,591 Senior Center Events Grant (General Fund) 10,000 10,000 Recreation Instructional Classes (General Fund) 16,667 10,000 Land Development Professional Services (General Fund) 45,000 45,000 Fire Station No. 3 (General Capital Fund/Grant Fund) 158,416 158,416 Used Oil Payment Program (Sewer Fund) 13,921 13,921 Wave Waterpark Repairs (Wave Fund) 165,000
Wave Waterpark Point-of-Sale System (IT Fund) 64,050 Re-appropriation of IT Contract Carryforwards (IT Fund) 116,236 F91 Fire Engine Repair (Fleet Fund) 27,735 27,735 TOTALS 552,781 891,400
The budget adjustment Resolution for the above items is attached as Exhibit 9.

Personnel Changes. Staff has identified and recommends five personnel changes included in the second quarter financial report. The proposed changes include four changes in the Community Development Department and one change in the Engineering Department. Exhibit 10 provides a description of the proposed changes, and Exhibit 11 is the authorizing resolution and accompanying amended City-wide Classification and Compensation Index to implement the changes.

Effect of Inflation on City-wide Compensation. At the February 27, 2024, City Council meeting, City Council directed staff to bring back data comparing the trends in macroeconomic inflation and compensation increases of City staff. Staff has completed an analysis covering a Measurement Period from July 2020 through January 2024. This period represents an estimate of the beginning point of elevated inflation immediately after the initial Covid-19 pandemic lockdown in the United States and runs through the most current data available. The San Diego-Carlsbad Consumer Price Index for all urban consumers (CPI-U) increased from 305.611 to 367.917, during the Measurement Period, per the US Bureau of Labor Statistics. This is an aggregate, compounded increase of 20.39% for the three-and-a-half- year period. Compounded staff salary increases totaled 16.37% and 19.77% for Miscellaneous (VCEA, VCMA, MGCF) and Public Safety (VFFA), respectively during the same period, per the table below. 03/12/2024 D3 3 of 45

MEETING DATE: March 12, 2024 PAGE 4
SUBJECT: FISCAL YEAR 2023/24 SECOND QUARTER FINANCIAL REPORT It is important to note that during a similar period (FY 2019/20 to 2022/23), audited General Fund revenues increased overall by $25.8 million (from $91.0 million to $116.8 million) or by 28.35%; however, there are limitations of use to some of the revenue increases (Prop L funds) and others have been partially obligated to other City Council priorities (excess Cannabis funds above $4 million). Lastly, while personnel expenditures make up the largest portion of General Fund expenditures at 39% in FY 2022/23, other costs such as Professional Services have also had major inflationary increases during the same period, increasing from $28.6 million in FY 2019/20 to $32.6 million in FY 2022/23. In some contract cases, the increases have been materially greater than area inflation due to a combination of wage increases, supply chain issues, and other operating expenses borne by consultants and contractors which are passed through to the City via procurement activities (formal and informal bidding requirements) as required by the Vista Municipal Code. For comparison purposes, in FY 2019/20 General Fund Salaries & Benefits combined with Professional Services totaled $60.6 million and represented 76% of all General Fund expenditures; the same categories totaled $74.3 million and 69% in FY 2022/23. The FY 2023/24 original General Fund budget shows $81.6 million and 71% of the total expenditures for the two categories.

FISCAL IMPACT: After accounting for the recommended budget adjustments, General Fund revenues and expenditures are in-line with budgetary expectations on December 31, 2023. If approved, the Resolutions within this report will adjust the projected appropriations and revenues in specified accounts.

EXHIBITS:

1. Second Quarter Financial Report Financial and Economic Highlights.

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

3.General Fund Revenue Summary, Three Months Ending December 31, 2023. This summary reflects General Fund revenues that were received during the second quarter. Included with this exhibit is a discussion of some of the more noteworthy items.

4.Revenue Graphs. Presents a graphic presentation of "Budget Target" vs. "Actual Revenues" for the two largest General Fund revenue sources. These revenues, Sales Tax and Property Tax, account for about 34.85 percent of total General Fund revenue budget that are received from outside sources annually. The "Budget Target" presented on each graph is derived by a trend analysis of the revenues received by the City in the prior three years. Comparing the "Actual Received" to the "Budget Target" reviews the reasonability of the revenue estimate for this year.

5.General Fund Expenditure Summary, Three Months Ending December 31, 2023. Presents expenditures by operating budget unit for the General Fund. At this point, expenditures conform to the COLAs by FY Date
SD
CPI-U
Index

SD CPI-U
Annual % Δ
Miscellaneous
(VCEA, VCMA,
MGCF)
Public Safety
(VFFA)Notes
2020/21 Jul-20 305.611 2.10%2.00%3.00%COLA, per MOUs
2021/22 Jul-21 323.906 5.99% 2.50%3.00%COLA, per MOUs
2022/23 Jul-22 347.462 7.27% 2.50%3.00%COLA, per MOUs
2022/23 Aug-22 3.00%3.00%Additional City-wide, Council-approved COLA 2023/24 Jul-23 362.412 4.30% 2.50%3.50%COLA, per MOUs
2023/24 Jul-23 3.00%3.00%Additional City-wide, Council-approved COLA N/A: SD CPI-U only Jan-24 367.917 3.80%
TOTAL
July 2020 - January 2024 15.50%18.50%Summation only, not compounded

TOTAL COMPOUNDED
July 2020 - January 2024 20.39% 16.37% 19.77%Compounded total 03/12/2024 D3 4 of 45

MEETING DATE: March 12, 2024 PAGE 5
SUBJECT: FISCAL YEAR 2023/24 SECOND QUARTER FINANCIAL REPORT budgetary plan with no material areas of concern. It should be noted that the amounts shown in the “Expended As Of” column report expenditures only and do not include encumbrances. Some expenditures may tend to be slightly understated because of bills paid in January for goods and services received on or before December 31, 2023. This schedule shows expenditures paid and accrued as of the end of the second quarter.

6.Reconciliation of Original Revenue Estimates and Appropriations to Amounts on December 31, 2023.

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

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

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

9.City Council Resolution No. 2024- , 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.Recommended Personnel Changes

11.City Council Resolution No. 2024- , amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict here with

12.Prior Actions
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SECOND QUARTER FINANCIAL REPORT

FINANCIAL AND ECONOMIC HIGHLIGHTS
The second quarter report serves to provide a comprehensive financial and economic assessment of the City's fiscal performance throughout the second three months of operation for the 2023/24 fiscal year.

Local Property Tax: In FY 2023/24, the City's combined assessed valuation, including secured and unsecured property, reached $16,022,372,987, marking a substantial 7.8 percent increase compared to the previous year’s combined asset valuation of $14,857,042,188. Budget projections for property tax revenues in FY 2023/24 were set at $32,525,694.

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 second quarter, spanning from October 1, 2023, to December 31, 2023, the valuation of residential building permits in Vista reached $6,570,167, showing growth compared to the $4,373,028 recorded during the same period in 2022.

For new non-residential buildings, permits during the second quarter ending December 31, 2023, amounted to $150,000, signifying a decrease compared to the $410,981 reported for the second quarter ending December 31, 2022. This decline was primarily driven by Industrial Building permits. In FY 2023 there was one permit issued for $403,673. There were no industrial Building permits issued in FY 2024.

In total, the valuation of all building and related permits in the second quarter ending December 31, 2023, reached $8,813,883, marking a significant decrease from the $12,084,565 reported for the second quarter ending December 31, 2022. This decrease can be attributed to the difference in revenue from permits issued for Additions & Alterations which was $4,283,520 or

69.2 percent less in FY 2024 than in FY 2023.

General Fund revenues from fees and permits, encompassing those for building, engineering, and planning, totaled $2,064,371 during the second quarter ending December 31, 2023—a decrease from the $3,867,500 reported during the same period in 2022. This decline is attributed to reductions in both Building and Engineering fees, which decreased by 39.8 and

53.7 percent, respectively, compared to 2022.

It's important to note that timing discrepancies in assessing valuations and collecting fees can introduce variations when comparing revenue activity to valuation activity. To offer additional context, a chart illustrating the valuation of building permits issued in each of the last 20 quarters is provided below.
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BUILDING PERMIT VALUATIONS
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EXHIBIT 1

Local Employment: The employment landscape in the San Diego area continues to trend upward while still maintaining overall stability. According to preliminary data for December 2023, the San Diego County unemployment rate stands at 4.3 percent, an increase from the 3.0 percent reported in December 2022.

Similarly, the City of Vista's labor force in December 2023 was recorded at 45,138, with 43,010 individuals employed. This resulted in an unemployment rate of 4.7 percent, marking a change from the 3.5 percent reported in December 2022. These figures highlight discernible shifts upward in the local unemployment rate over the past year.

Consumer Price Index: In the greater San Diego area, the consumer price index experienced a noteworthy increase, recording a 7.7 percent uptick for the entire calendar year of 2022. This stands in stark contrast to the 5.1 percent increase in 2023. It's crucial to highlight that consumer price index data for the San Diego area is only released biannually, specifically in September and December.

As we delve into the latter part of 2022, we note a substantial annual growth rate of 7.3 percent, indicative of ongoing shifts in the economy. In the second half of 2023, there is a noticeable change as the consumer price index begins to exhibit a decreasing trend, showing an annual increase of 4.8 percent. These data points provide valuable insights into the continuously evolving economic landscape within the region.

Housing: In December 2023, the median home prices for Single Family Detached (SFD) properties in Vista's zip codes experienced an annual increase of 9.0 percent, settling at $845,000. This contrasts with the $775,000 recorded in December 2022.

Conversely, for Single Family Attached (SFA) homes in the same area, median prices showed a decrease of 1.4 percent in December 2023, reaching $579,000, compared to the $587,000 reported in December 2022. These trends offer valuable insights into the local housing market's dynamics.

Sales Tax: The City's share of retail sales tax revenues relies significantly on employment stability and consumer confidence. For the fiscal year 2023, taxes collected by local businesses during the second quarter amounted to $5,728,832. The actual sales tax revenue for the second quarter of 2022 was $6,142,276, indicating a 6.7 percent decrease compared to the previous year. This reduction can be primarily attributed to an uptick in unemployment coupled with a higher-than-normal rate of inflation.
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SALES TAX NET COLLECTIONS
03/12/2024 D3 7 of 45

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 earmarked to support fire services. Furthermore, for Fiscal Year 2023/24, $7,013,500 has been allocated to service the debt on certificates of participation issued to finance Community Projects.

Anticipated Proposition “L” revenues totaling $12,020,425 have been incorporated into the FY 2023/24 operating budget to cover fire and debt service costs amounting to $8,233,521. The anticipated excess difference of $3,786,904 will be set aside, along with existing Proposition “L” reserves collected in previous years. In the table below, the 2023/24 revenues and expenditures are based on estimates, which will be updated with actual results in the fourth-quarter report. As of December 31, 2023, the estimated amount to be held in the Proposition L reserve by the end of FY 2023/24 is $23,505,786.

Departmental Fees: The General Fund relies on fees to finance services tailored to residents' specific preferences rather than those of a general nature. As these services predominantly benefit the individuals utilizing them, fees serve as the preferred funding mechanism, distinct from a general tax. These services fall into three primary categories: recreation, building and planning services, and fire and other essential services.

Recreational fees encompass charges related to sports programs, theater attendance, facility rentals, trips, day camps, and catering. Annually reviewed and approved by the City Council, these fees play a vital role in supporting the Recreation and Community Services Department programs. For FY 2023/24, estimated fees to bolster the City's recreation programs amounted to $4,798,410. By the end of the second quarter, a total of $3,124,662, equivalent to 65.1 percent of the revenue estimate, had been collected.

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$
2023/24*12,020,425$ (8,233,521)$ 3,786,904$
Inception-to-date 137,076,762$ (113,570,976)$ 23,505,786$ *Based on budget estimates
03/12/2024 D3 8 of 45

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 2023/24 to sustain these programs were $3,867,500. By the end of the second quarter, collections had reached $2,064,371, or 53.4 percent 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 2023/24 to support these city services, primarily administered by the Fire Department, amounted to $9,472,626. Within this figure, $3,736,234 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, second payments are not expected until the second half of the fiscal year. By the end of the second quarter, $4,698,362, or 49.6 percent of the total revenue estimate for fire- related services had been collected, emphasizing robust financial support in this area.

Investment Rates: In the second quarter of 2023/24, the Federal Reserve Board, commonly referred to as "the Fed," made the decision to keep interest rates unchanged. This decision underscores the Fed's ongoing commitment to prioritizing economic stability by focusing on guarding against a potential recession rather than using the Federal Funds Rate to address inflationary pressures. The Fed's recent actions to address inflation peaked in March 2023 with a 0.25 percent rate hike, significantly impacting the lower threshold for interest rates on various business and consumer loans. Such heightened rates typically lead to reduced demand for loans, subsequently slowing economic growth and moderating inflationary pressures.

Consequently, several inflation indicators have now reached their lowest levels in over a year.

The City's investment portfolio yield tends to mirror broader interest rate movements. This correlation arises from the fact that funds, typically invested for five-year periods to maximize returns, become available for reinvestment at prevailing interest rates upon maturity. The City employs a strategic approach to managing its portfolio, with a focus on long-term value optimization. This approach may involve prioritizing short-term positions when the yield curve aligns with this strategy. Nonetheless, the City remains committed to maintaining the portfolio's duration to match its stated index benchmark while ensuring sufficient liquidity to meet its 03/12/2024 D3 9 of 45

cashflow needs.

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03/12/2024 D3 10 of 45

SECOND QUARTER FINANCIAL REPORT

DISCUSSION ON RECOMMENDED BUDGET ADJUSTMENTS

1.Revenue Mid-Year Update: Revenue estimates were developed for the FY 2023/24 Operating Budget in the spring of 2023. Staff has reviewed revenue estimates at midyear from the original operating budget and recommends recognizing an additional $2,636,199 in General Fund revenues for FY 2023/24.

Org Object Project Account Description Amount
0010001 401000 Current Secured Property Tax 275,139
0010001 401100 Current Unsecured Property Tax 59,446
0010001 401400 Supplemental Roll Secured 95,779
0010001 401950 VLF Property Tax Compensation 177,858
0010001 401970 Ab 1484 Property Tax Distribution 1,281,614 0010003 403000 Sales And Use Tax (678,157)
0010003 403200 Sb 172 Sales Tax Revenues (11,125)
0010022 421000 Motor Vehicle In-Lieu Tax 47,574
0010022 421500 State Mandated Cost Reimburse 211,985
0010027 425029 PLHA Homelessness Prevention (348,849)
0010034 435100 Ambulance Fees (93,188)
0010034 435100 VFPD Ambulance Fees 172,822
0010034 435102 First Responder Fees (79,634)
0010034 435103 00268 Public Provider GEMT 477,814
0010034 435105 VFPD Reimbursement 255,294
0010034 435155 Fire Inspection Fees 81,996
0010036 438145 VUSD Law Enforcement Services 59,832
0010050 451000 Investment Earnings 650,000
TOTAL $2,636,200
Org Object Project Account Description Amount
0010003 403105 Sales Tax Prop L (106,815)
0010900 599998 Transfer Out to Prop L Reserve 106,815
0010003 403106 Cannabis Tax (500,000)
0010900 599999 Transfer Out to Cannabis Reserve 500,000 TOTAL $0

2.Regional Solid Waste Association (RSWA) Allocation: RSWA is providing funding to the six permanent member agencies to be used specifically for activities related to compliance with SB1383 regulatory requirements. The allocation for the City of Vista for FY 2023/24 is $14,451. Staff recommends recognizing additional revenue of $14,451 into the RSWA revenue account (0010025.423000) and an appropriation be made in the RSWA expense account (0010400.531500.00209).

3.SB 1383 Local Assistance Grant Program: CalRecycle administers the SB 1383 Local Assistance Grant Program, which targets reductions in short-lived climate pollutants, particularly methane emissions from organic waste. Through this program, CalRecycle provides grants to local agencies to support various initiatives related to organic waste reduction, recycling, and composting. The City was awarded $266,591 in the fourth Organic Waste Recycling (OWR) cycle. Staff recommends recognizing additional revenue of $266,591 into the OWR4 revenue account (0010027.427100.OWR4) and an appropriation be made in the OWR expense account (0010400.531500.OWR4). 03/12/2024 D3 11 of 45
EXHIBIT 2

4. Senior Center Events: The City Senior Center was awarded $10,000 from San Diego Senior Centers Foundation to offset costs associated with December holiday events at the Senior Center. Staff recommends recognizing additional revenue of $10,000 into revenue account (0010071.431909.SREVT) and an appropriation be made in the Events and Cultural Services expense account (0010555.521030.SREVT).

5. Recreation Instructional Classes: Instructional Classes at the Jim Porter Recreation Center are seeing higher attendance than anticipated. Payments to instructors are made as a percentage of revenue received by the City from registration; therefore, increased revenue and expenditures are expected for these programs. The City collects 100% of revenue for the classes and then pays the instructor 60% of that revenue from the ICLAS expense account. Staff recommends recognizing additional revenue of $16,667 into the Instructional Class revenue account (0010030.431720.ICLAS) and an appropriation be made for $10,000 in the Instructional Class expense account (0010510.521040.ICLAS).

6. Land Development Professional Services: The Land Development Division is requesting an additional allocation of $45,000 to address the increased demand for land development plan check services during the extended leave of an employee. To accommodate this request, staff recommends appropriating $45,000 in the Land Development Professional Services expense account (0010325.521000). Additionally, there is available revenue of $45,000 in the Building Permit Fees revenue account (0010031.432100), which can be used to fund this increase in professional services expenses.

7. Fire Station No. 3 (CIP 8331): CIP 8331 will replace Fire Station No. 3 on the existing site. Project includes undergrounding the utilities on East Vista Way in front of the site.

Staff recommends an appropriation of $157,016 be made into CIP 8331 Underground Utilities Source Appropriation account (0026608.578999.8331) from the Utilities In-Lieu reserve account (0010000.310526).

The City has received $1,400 in ARPA (American Rescue Plan Act) funding through the Vista Fire Protection District to aid in the reconstruction of the Fire Station. This is the second allocation, with a previous allocation of $192,000, bringing the total ARPA funding to $193,400. Staff recommends recognizing additional revenue of $1,400 into the Grant revenue account (1170028.427150.8331) and an appropriation be made in the CIP 8331 Vista Fire Protection District ARPA Source Appropriation account (1176302.578999.8331).

8. Used Oil Payment Program (OPP): CalRecycle administers the Used Oil Payment Program (OPP) to provide opportunities for local governments to receive payments for used oil and used oil filter collection/recycling programs. The City of Vista has used OPP monies to fund projects such as oil filter exchange events and materials and equipment to prevent oil from entering our storm drains which results in the preservation of our watersheds. The City of Vista has successfully participated in the previous twelve cycles and was granted another year of eligibility. This Budget Adjustment request is to utilize the most recent OPP funds of $13,921 awarded from CalRecycle to continue 03/12/2024 D3 12 of 45

running this program. Staff recommends recognizing additional revenue of $13,921 into the OPP revenue account (5010027.425006.OPP14) and an appropriation be made in the OPP expense account (5010470.521000.OPP14).

9. Wave Waterpark Repair: The Wave Waterpark has multiple repairs to be completed before the upcoming summer. These repairs are due to regular wear-and-tear and are in direct correlates with the safety of each guest. The repairs consist of pool heater maintenance, concrete and railing replacement around lazy river, yolk replacement for slide tower supports, and an increase in cost for river replaster. Staff recommends an appropriation of $165,000 be made into the Wave Waterpark Land and Building Maintenance expense account (5070580.531700.WFCR). Funds are available in the Wave Waterpark maintenance reserve (0010000.310785) to fund this project.

10. Wave Waterpark Point-of-Sale System: The Wave Waterpark is in need of an update to the Point-of-Sale System. The existing system is old, not actively developed, and runs on legacy equipment. The new system will be hosted in the cloud and will have added features that will improve the efficiency of business operations as well as the customer experience. Staff recommends an appropriation of $64,050 be made into the IT Fund- Technology Purchases account (6040135.531530) from funds previously set aside for this project in the Future Capital Replacement reserve (6040000.310742).

11. Re-appropriation of IT Contract Carryforwards: City Council Policy 100-18 allows for the carrying forward of an appropriation to the subsequent fiscal year for expenditures related to contractual obligations. At year end the funds for the VOIP Phone System Upgrade were closed out to the IT Internal Service Fund available fund balance instead of utilizing the carry forward process. Staff recommends re-appropriation of $116,236 into the Information Technology (IT) Professional Services Contract account (6040135.521040). This re-appropriation ensures that the funds originally allocated for the VOIP Phone System Upgrade are utilized for their intended purpose within the Information Technology department's budget, specifically for professional services related to IT contracts.

12. F91 Fire Engine Repair: Fire Engine F91 was damaged during an incident. The City of Oceanside claimed responsibility for the damage and is reimbursing the City of Vista for the repairs. Staff recommends revenue of $27,735 be recognized in the Fleet Maintenance revenue account (6030076.477400) and an appropriation be made in the Fleet Fire Maintenance appropriation account (6030160.531600.00247).

03/12/2024 D3 13 of 45

GENERAL FUND REVENUE SUMMARY
THREE MONTHS ENDED DECEMBER 31, 2023
Prior Year Current Year
Budget 12/31/2022 % Received Budget 12/31/2023 % Received Taxes:

Property Tax 15,810,378$ 8,956,493$ 56.65% 16,745,093$ 9,376,383$ 55.99% Homeowners Property Tax Relief 82,000 39,131 47.72% 81,178 37,617 46.34% Real Property Transfer Tax 535,860 244,505 45.63% 545,415 284,816 52.22% VLF Property Tax Compensation 11,783,714 - 0.00% 12,789,879 365 0.00% AB 1484 Property Tax Payment (RDA)600,000 - 0.00% 2,364,129 - 0% Sales and Use Tax 22,884,345 12,092,652 52.84% 23,150,350 11,521,289 49.77% Cannabis Tax 4,466,396 2,629,770 58.88% 7,000,000 3,269,239 46.70% Proposition L Sales Tax 11,737,996 6,204,699 52.86% 12,020,425 6,070,502 50.50% SB 172 Sales Tax 890,807 466,157 52.33% 927,215 463,737 50.01% Transient Occupancy Tax 1,725,000 670,361 38.86% 1,991,928 723,660 36.33% Franchise Tax 3,830,271 874,527 22.83% 4,008,676 726,464 18.12% 74,346,767 32,178,294 43.28% 81,624,288 32,474,073 39.78% Licenses and Permits:

Business Licenses 2,087,650 2,014,076 96.48% 2,465,400 1,982,856 80.43% Bingo Licenses 12,000 7,029 58.58%15,000 6,374 42.49% Other Licenses 20,785 230,441 1108.69% 246,470 9,093 3.69% 2,120,435 2,251,546 106.18% 2,726,870 1,998,323 73.28% Intergovernmental:

Motor Vehicle In-Lieu Fees 50,000 - 0.00%75,743 - 0.00% Reimbursement of Mandated Costs 75,000 77,442 103.26% 75,000 153,133 204.18% AB 939 Trash Fees 43,500 12,373 28.44%48,674 11,410 23.44% Grants 1,022,409 137,793 13.48% 6,892,694 5,026,983 72.93% Other 62,500 7,000 11.20%7,000 77,648 1109.26% 1,253,409 234,608 18.72% 7,099,111 5,269,175 74.22% Charges For Services:

Recreation Fees 609,639 200,008 32.81% 524,321 240,229 45.82% Amphitheater Programs 3,241,525 2,413,008 74.44% 3,756,300 2,643,310 70.37% Facility Rentals 122,415 72,397 59.14% 131,772 66,119 50.18% Rancho Programs 110,900 39,521 35.64% 181,433 74,490 0.00% Day Camp Programs 170,820 127,520 74.65% 204,584 100,513 49.13% Building Fees 1,802,500 1,213,817 67.34% 1,802,500 1,085,045 60.20% Engineering Fees 925,000 731,720 79.10% 1,635,000 757,727 46.34% Planning Fees 425,000 305,617 71.91% 430,000 221,599 51.53% Fire Fees 224,600 167,684 74.66% 245,700 343,120 139.65% Ambulance Fees 3,652,890 2,007,860 54.97% 5,490,692 2,666,950 48.57% Charges To Fire Protection District 3,572,234 1,569,664 43.94% 3,736,234 1,688,291 45.19% Charges To School District 180,000 - 0.00% 310,497 92,582 0.00% Interdepartmental Direct Service Costs 4,203,709 1,901,855 45.24% 4,432,987 2,016,494 45.49% Other 271,254 52,204 19.25%60,441 30,827 51.00% 19,512,486 10,802,875 55.36% 22,942,461 12,027,297 52.42% Fines and Forfeitures:

Vehicle Code Fines 150,000 58,736 39.16% 150,000 74,143 49.43% Red Light Citations - 3,933 0.00%- 7,817 0.00%
Parking Fines 926,500 422,466 45.60% 926,200 418,953 45.23% Booking Fees - - 0.00%- - 0.00%
Other 288,010 261,282 90.72% 317,010 148,714 46.91% 1,364,510 746,417$ 54.70% 1,393,210$ 649,627$ 46.63% Continued
EXHIBIT 3

GENERAL FUND REVENUE SUMMARY
THREE MONTHS ENDED DECEMBER 31, 2023
Prior Year Current Year
Budget 12/31/2022 % Received Budget 12/31/2023 % Received Use of Money and Property:

Investment Income 1,056,473$ 1,266,703$ 119.90% 1,957,237$ 1,519,210$ 77.62% GASB 31 Adjustment - 4,962,098 - - 6,399,792 - Lease Income 860,750 622,665 72.34% 730,662 508,015 69.53% GASB 87 Adjustment - - 0.00%- - 0.00% Other - 1,442,213 0.00%- (8,088) 0.00% 1,917,223 8,293,679 432.59% 2,687,899 8,418,929 313.22% Other Revenue:

Sale of City Property - 20 0.00%- - 0.00% Underground In-Lieu Fees - (62,217) - - - - Recycling Revenues 500 1,103 220.67%1,000 474 47.38% Fund Raising and Contributions 493,600 33,475 6.78% 422,500 (3,100) -0.73% Other 168,555 81,474 48.34% 171,146 62,172 36.33% 662,655 53,856 8.13% 594,646 59,545 10.01% 101,177,486$ 54,561,275$ 53.93% 119,068,485$ 60,896,969$ 51.14% Other Financing Sources:

Transfers In 495,750 164 0.03% 363,268 16,300 4.49% Use of Reserves 3,078,936 - 0.00% 2,829,241 11,959 0.42% 3,574,686 164 0.00% 3,192,509 28,259 0.89% 104,752,171$ 54,561,439$ 52.09% 122,260,994$ 60,925,228$ 49.83% Detail Of Transfers In:

From General CIP Fund - -$
From Redevelopment Fund -$ -$
From Housing Authority Fund - -
From State COPS Grant Fund - -
-$ -$
Detail Of Use Of Reserves:

Abandoned Vehicle Abatement 28,251$ -$
Community Project Reserve 222,320 -
Fire Equipment Replacement Reserve 2,349,964 -
Miscellaneous 228,706 -
2,829,241$ -$
Exhibit 03 Page 2 of 203/12/2024 D3 15 of 45

EXHIBIT 4

8.1%

17.4%

25.0%

32.9%

40.8%

51.3%

58.5%

65.7%

74.4%

82.2%

92.8%
100.0%

8.2%

15.9%

25.6%

33.7%

41.2%

50.9%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
110.0%

JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUNE %
O
F
B
U
D
G
E
T
R
E
C
E
I
V
E
D
MONTH
2023/24 SALES TAX YEAR-TO-DATE

BUDGET TARGET
ACTUAL
03/12/2024 D3 16 of 45

Exhibit 04.2 Property Tax

0.8%1.4%2.4%4.9%

21.6%

43.7%

54.1%

58.7%

70.7%

74.5%

94.9%
100.0%

0.9% 0.9%

2.3%5.0%

25.1%

34.1%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%
100.0%
110.0%
120.0%
01 02 03 04 05 06 07 08 09 10 11 12
%
O
F
B
U
D
G
E
T
R
E
C
E
I
V
E
D

APPORTIONMENT NUMBER
2023/24 PROPERTY TAX YEAR-TO-DATE

BUDGET TARGET
ACTUAL
03/12/2024 D3 17 of 45

Expended %Expended %
Budget As Of Expended Budget As Of Expended
2022/23 12/31/2022 2022/23 2023/24 12/31/2023 2023/24
GENERAL FUND:

General Government:

City Council 724,201$ 391,874$ 54.11% 785,064$ 412,175$ 52.50% City Manager 1,176,723 521,260 44.30%1,253,471 540,777 43.14% Economic Development 766,998 328,043 42.77%920,671 378,991 41.16% Human Resources 1,214,693 593,695 48.88%1,501,142 712,816 47.48% City Clerk 811,288 364,794 44.96%753,086 374,698 49.75% Finance 2,519,897 1,049,755 41.66%3,016,572 1,076,349 35.68% City Attorney 1,733,203 649,146 37.45%1,805,307 681,589 37.75% Contract Legal Contingencies 277,643 17,528 6.31%222,461 9,392 4.22% Non-Departmental Expenditures 8,937,994 893,074 9.99%3,329,701 976,080 29.31% Total General Government 18,162,640 4,809,169 26.48%13,587,475 5,162,867 38.00% Public Safety:

Law Enforcement 28,313,858 6,899,967 24.37%29,236,345 9,481,199 32.43% School Safety Program 25,744 8,676 33.70%25,744 4,039 15.69% Code Enforcement 2,345,676 1,154,109 49.20%2,558,383 1,080,259 42.22% Fire Administration 1,558,644 749,233 48.07%1,715,597 793,615 46.26% Fire Training 375,588 175,284 46.67%513,457 195,052 37.99% Fire Maintenance 3,590,313 1,553,295 43.26%2,213,046 975,123 44.06% Fire Suppression 20,935,728 10,248,668 48.95%22,321,681 9,265,942 41.51% Fire Prevention 1,067,580 461,727 43.25%1,361,588 510,196 37.47% Emergency Medical Services 7,238,695 3,393,534 46.88%12,122,400 5,140,748 42.41% Disaster Preparedness 390,353 155,714 39.89%414,280 105,810 25.54% Total Public Safety 65,842,179 24,800,206 37.67%72,482,521 27,551,984 38.01% Community Development:

Engineering 1,288,731 427,502 33.17%1,292,034 429,559 33.25% Traffic Engineering 759,315 316,994 41.75%942,252 441,378 46.84% Planning 2,753,842 691,794 25.12%2,678,289 708,802 26.46% Land Development 980,615 469,405 47.87%1,417,192 591,997 41.77% Development Services 1,817,443 845,163 46.50%2,146,660 935,160 43.56% Total Community Development 7,599,945 2,750,858 36.20%8,476,427 3,106,895 36.65% Community Services:

Community Services Administration 708,712 365,097 51.52%806,663 322,182 39.94% Recreation Programs 1,902,616 842,938 44.30%1,984,665 896,241 45.16% Rancho Buena Vista Adobe 261,347 106,946 40.92%238,239 104,186 43.73% Senior Services 917,977 308,479 33.60%1,258,111 350,045 27.82% Housing & Homelessness - - 0.00%8,592,533 822,147 9.57% Cultural Arts 4,612,471 2,264,656 49.10%4,908,152 2,269,438 46.24% Total Community Services 8,403,123 3,888,115 46.27%17,788,363 4,764,239 26.78% Public Works:

Public Works Administration 1,424,392 480,049 33.70%1,375,830 543,838 39.53% Graffiti Abatement 286,438 137,612 48.04%302,709 141,792 46.84% Park Maintenance 2,462,809 925,254 37.57%3,083,480 1,204,430 39.06% Parkways and Medians 426,977 159,108 37.26%833,244 211,505 25.38% Total Public Works 4,600,617 1,702,022 37.00%5,595,263 2,101,566 37.56% Transfers Out To Other Funds 21,742,461 5,042,678 23.19%32,025,327 14,595,727 45.58% Total General Fund Expenditures 126,350,964$ 42,993,049$ 34.03%149,955,377$ 57,283,277$ 38.20%

GENERAL FUND EXPENDITURE SUMMARY
THREE MONTHS ENDED DECEMBER 31, 2023
EXHIBIT 5
03/12/2024 D3 18 of 45

RECONCILIATION OF ORIGINAL REVENUE ESTIMATES
AND APPROPRIATIONS TO AMOUNTS AT DECEMBER 31, 2023
Original
Budget Adjustments Total
2023/24 ORIGINAL REVENUE ESTIMATE 116,593,038$ 116,593,038$

CARRYOVER OF PRIOR YEAR APPROPRIATIONS - -

RECREATION FEES - -
AMPHITHEATER PROGRAM 132,500 132,500

FACILITY RENTALS - -

RANCHO PROGRAMS - -

DAY CAMP PROGRAMS - -
ENGINEERING FEES 300,000 300,000

FIRE FEES - -

AMBULANCE FEES - -

CHARGES TO VUSD - -

OTHER SERVICES - -

VEHICLE CODE FINES - -

PARKING FINES - -

BOOKING FEES - -

OTHER FINES - -

LOCAL GRANTS - -
STATE GRANTS 5,115,290 5,115,290
FEDERAL GRANTS 110,166 110,166

OTHER INTERGOV'TAL - -

BUSINESS LICENSES - -

LEASE INCOME - -
CONTRIBUTIONS 10,000 10,000

OTHER - -

TRANSFERS IN - -

USE OF RESERVES - -

PROPERTY TAXES - -

SALES AND USE TAXES - -
SB 172 SALES TAXES - -

TRANSIENT OCCUPANCY - -

FRANCHISE TAXES - -

VLF PROPERTY TAXES - -

PROP L SALES TAX - -
AB 1484 PROPERTY TAX - -

MED CANNABIS TAX - -
REVENUE ESTIMATE @ 12/31/2023 116,593,038$ 5,667,956$ 122,260,994$ 2023/24 ORIGINAL APPROPRIATIONS ESTIMATE 115,283,305$ -$ 115,283,305$ 0010100 - CITY COUNCIL - 7,500 7,500
0010105 - CITY MANAGER - --
0010115 - CODE ENFORCEMENT - 3,045 3,045
0010120 - HUMAN RESOURCES - 25,000 25,000
0010125 - CITY CLERK - --
0010130 - FINANCE - 778,896 778,896
0010140 - CITY ATTORNEY - 14,465 14,465
0010141 - CONTRACT LEGAL CONTINGENCIES - 22,461 22,461
0010145 - NON-DEPARTMENTAL - 1,873,662 1,873,662
0010200 - LAW ENFORCEMENT - 888,512 888,512
0010225 - SCHOOL SAFETY PROGRAM - --
0010250 - FIRE ADMINISTRATION - 21,093 21,093
0010251 - FIRE TRAINING - 11,346 11,346
0010252 - FIRE MAINTENANCE - 15,022 15,022
0010260 - FIRE SUPPRESSION - 4,462,725 4,462,725
0010270 - FIRE PREVENTION - 96,136 96,136
0010280 - EMERGENCY MEDICAL SERVICES - 646,071 646,071
0010290 - DISASTER PREPAREDNESS - 244,873 244,873
0010300 - ENGINEERING - --
0010305 - TRAFFIC ENGINEERING - 118,542 118,542
0010320 - PLANNING - 1,243,152 1,243,152
0010325 - LAND DEVELOPMENT - 303,855 303,855
0010330 - DEVELOPMENT SERVICES - 109,594 109,594
0010355 - HOUSING & HOMELESS SERVICES 6,903,298 6,903,298 0010370 - ECONOMIC DEVELOPMENT - 241,586 241,586
0010400 - PUBLIC WORKS ADMINISTRATION - 374,961 374,961 0010420 - GRAFFITI ABATEMENT - 1,660 1,660
0010500 - COMMUNITY SERVICES ADMIN - 60,473 60,473
0010510 - RECREATION PROGRAMS - 70,000 70,000
0010525 - PARK MAINTENANCE - 396,175 396,175
0010530 - PARKWAYS & MEDIANS - 353,323 353,323
0010545 - RANCHO BUENA VISTA ADOBE - --
0010555 - SENIOR SERVICES - 408,317 408,317
0010560 - CULTURAL ARTS - 502,921 502,921
TRANSFERS OUT TO OTHER FUNDS - 14,473,407 14,473,407
APPROPRIATIONS ESTIMATE @ 12/31/2023 115,283,305$ 34,672,072$ 149,955,377$ EXHIBIT 6
03/12/2024 D3 19 of 45

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED BALANCE SHEET
DECEMBER 31, 2023

BUENA WATERPARK CAL TRASH

CITY SANITATION ENTERPRISE ENTERPRISE

SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
ASSETS:

Cash and investments 50,430,571$ 40,553,042$ 924,995$ 5,541,557$ 97,450,164$ Accounts receivable 31,119 29,487 - - 60,606
Sewer charges receivable
Due from others 763,530 58,721 - - 822,251 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 163,142,715 41,807,130 1,846,368 19,112 206,815,326 Construction in progress 10,168,408 28,174,065 698,051 - 39,040,524 Total assets 226,379,979 111,153,955 4,411,886 5,560,669 347,506,490 DEFERRED OUTFLOWS OF RESOURCES:

Deferred outflows pension 1,645,984 799,492 143,647 37,179 2,626,302 Total deferred outflows of resources 1,645,984 799,492 143,647 37,179 2,626,302 LIABILITIES:

Accounts payable 196,520 77,886 58,344 (0) 332,751 Reimburseable Agreements - - - - -
Compensated absences 263,605 118,699 66,195 7,551 456,051 Interest payable 103,698 - - - 103,698
Deferred/unearned revenues 1,887,588 647,861 - - 2,535,449 State Revolving Fund loans 23,248,823 - - - 23,248,823 Other liabilities 55,810 33,592 179 89,581
Net pension liability 3,915,752 1,901,969 341,732 88,449 6,247,902 Total liabilities 29,671,795 2,780,008 466,450 96,000 33,014,253 DEFERRED INFLOWS OF RESOURCES:

Deferred inflows pension 27,483 13,349 2,398 620 43,850 Total deferred inflows of resources 27,483 13,349 2,398 620 43,850 NET POSITION:

Net investment in capital assets 197,385,165 70,274,805 3,486,892 19,112 271,165,974 Restricted for capital projects 4,450,912 1,373,226 3,105 (2,967) 5,824,275 Unrestricted (3,509,392) 37,512,060 596,688 5,485,083 40,084,439 Total net position 198,326,685$ 109,160,091$ 4,086,685$ 5,501,228$ 317,074,689$ EXHIBIT 7
03/12/2024 D3 20 of 45

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED INCOME STATEMENT

TWELVE MONTHS ENDED
DECEMBER 31, 2023

BUENA WATERPARK CAL TRASH

CITY SANITATION ENTERPRISE ENTERPRISE

SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
REVENUES:

Sewer service charges 12,122,024$ 4,692,377$ -$ -$ 16,814,402$ Grants 102,925 - - 102,925
Interest 506,068 419,892 7,837 56,542 990,339 GASB 31 adjustment 1,985,717 1,576,430 1,403 143,068 3,706,619 Unstructured programs - - 414,678 - 414,678
Structured programs - - 127,922 - 127,922
Concessions sales - - 178,150 - 178,150
Rentals - - 102,715 - 102,715
CMTC Charges - - - 700,684 700,684
Other 127,038 14,082 123 141,243
Total revenues 14,843,772 6,702,781 832,829 900,295 23,279,677 EXPENSES:

Administration 438,389 191,485 1,303,607 - 1,933,481 Treatment-Encina 3,941,803 1,439,042 - 5,380,845 Engineering 679,925 405,991 - - 1,085,916
Stormwater engineering 565,130 - - - 565,130
Field operations 1,389,771 815,418 - - 2,205,189 Stormwater maintenance 883,952 - - - 883,952
Operations and maintenance - - - 197,170 197,170 Depreciation 17,579 - - 17,579
Debt service - - - -
Loss on disposal of assets 0 - - -
Capital improvements 5,104,280 1,781,769 2,310 - 6,888,359 Total expenses 13,020,829 4,633,704 1,305,917 197,170 19,157,620 Revenues over (under)
expenses 1,822,943 2,069,077 (473,088) 703,125 4,122,056 Capital improvements & equip - - - -
classified to fixed assets
Transfers in (out)- - 350,914 350,914
Prior period adjustment - -- --
Net position at 6/30/2022 196,503,742$ 107,091,014$ 4,208,858$ 4,798,103$ 312,601,718$ Net position at 6/30/2023 198,326,685$ 109,160,091$ 4,086,685$ 5,501,228$ 317,074,689$ EXHIBIT 8
03/12/2024 D3 21 of 45

00029213 7
RESOLUTION NO. 2024-

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 March 12, 2024, 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
20240117140803
03/12/2024 D3 22 of 45
EXHIBIT 9

RESOLUTION NO. 2024-

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

1. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010001 401000 Current Secured Property Tax 275,139.00$ 0010001 401100 Current Unsecured Property Tax 59,446.00$ 0010001 401400 Supplemental Roll Secured 95,779.00$
0010001 401950 Vlf Property Tax Compensation 177,858.00$ 0010001 401970 AB 1484 Property Tax Distribution 1,281,614.00$ 0010003 403000 Sales And Use Tax (678,157.00)$
0010003 403200 SB 172 Sales Tax Revenues (11,125.00)$
0010022 421000 Motor Vehicle In-Lieu Tax 47,574.00$
0010022 421500 State Mandated Cost Reimburse 211,985.00$ 0010027 425029 PLHA Homelessness Prevention (348,849.00)$ 0010034 435100 Ambulance Fees (93,188.00)$
0010034 435100 VFPD Ambulance Fees 172,822.00$
0010034 435102 First Responder Fees (79,634.00)$
0010034 435103 00268 Public Provider GEMT 477,814.00$
0010034 435105 VFPD Reimbursement 255,294.00$
0010034 435155 Fire Inspection Fees 81,996.00$
0010036 438145 VUSD Law Enforcement Services 59,832.00$ 0010050 451000 Investment Earnings 650,000.00$
0010003 403105 Sales Tax Prop L (106,815.00)$
0010900 599998 PROPL Transfer Out to Prop L Reserve (106,815.00)$ 0010003 403106 Cannabis Tax (500,000.00)$
0010900 599999 Transfer Out to Cannabis Reserve (500,000.00)$ Account Number
General Fund revenues are hereby adjusted at mid-year for FY 2023/24. 03/12/2024 D3 23 of 45

RESOLUTION NO. 2024-

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

2. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010025 423000 RSWA Revenue 14,451.00$
0010400 531500 00209 RSWA Expense 14,451.00$

3. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010027 427100 OWR4 Organic Waste Recycling Revenue 266,591.00$ 0010400 531500 OWR4 Organic Waste Recycling Expense 266,591.00$

4. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010071 431909 SREVT Senior Event Donations 10,000.00$
0010555 521030 SREVT Senior Event Expense 10,000.00$

5. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010030 431720 ICLAS Instructional Classes Revenue 16,667.00$ 0010510 521040 ICLAS Instructional Classes Expense 10,000.00$ Revenues are hereby adjusted and appropriations are hereby made for Recreational Instructional Classes.

Account Number
Revenues are hereby adjusted and appropriations are hereby made for the SB 1383 Local Assistance Grant Program.

Account Number
Account Number
Revenues are hereby adjusted and appropriations are hereby made for the Regional Solid Waste Association (RSWA) Allocation.

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

Account Number
03/12/2024 D3 24 of 45

RESOLUTION NO. 2024-

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

6. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010031 431200 Building Permit Fees 45,000.00$
0010325 521000 Land Development Professional Services 45,000.00$

7. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310526 Source Appropriation Account (157,016.00)$ 0010900 590002 Transfer out from General Fund 157,016.00$ 0020090 482001 Transfer In from General Fund 157,016.00$ 0026608 578999 8331 Underground Utilities-CIP 8331 Source Appropriation 157,016.00$ -$ 1170028 427150 8331 Transfer Out from General Fund -$ 1,400.00$ 1176302 578999 8331 Park Maintenance & Improvement Reserve 1,400.00$

8. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5010027 425006 OPP14 OPP Revenue 13,921.00$
5010470 521000 OPP14 OPP Expense 13,921.00$
Revenues are hereby adjusted and appropriations are hereby made for the Used Oil Payment Program.

Account Number
Account Number
Revenues are hereby adjusted and appropriations are hereby made for Fire Station No. 3 (CIP 8331).

Account Number
Revenues are hereby adjusted and appropriations are hereby made for Land Development Professional Services. 03/12/2024 D3 25 of 45

RESOLUTION NO. 2024-

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

9. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310785 Wave Waterpark maintenance reserve (165,000.00)$ 0010900 590507 Transfer out from General Fund 165,000.00$ 5070090 482001 Transfer In from General Fund 165,000.00$ 5070580 531700 WFCR Wave Waterpark Land and Building Maintenance 165,000.00$

10. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
6040000 310742 IT Future Replacement Reserve (64,050.00)$ 6040135 531530 IT Technology Purchases 64,050.00$

11. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
6040000 310410 IT Fund Available Fund Balance (116,236.00)$ 6040135 521040 IT Professional Services 116,236.00$

12. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
6030076 477400 Fleet Miscellaneous Revenue 27,735.00$
6030160 531600 00247 Fleet Fire Maintenance Expense 27,735.00$ Appropriations are hereby made for the Wave Waterpark Point-of-Sale System.

Account Number
Appropriations are hereby made for Wave Waterpark Repair.

Account Number
Revenues are hereby adjusted and appropriations are hereby made for the F91 Fire Engine Repair.

Account Number
Appropriations are hereby made for Re-appropriation of IT Contract Carryforward.

Account Number
03/12/2024 D3 26 of 45

RECOMMENDED PERSONNEL CHANGES
March 12, 2024
Maintaining and keeping current the City’s classification and compensation system is essential to City business. It is important to ensure that classification salary ranges are in alignment with the scope of responsibility and complexity of work performed. A progressive classification system promotes efficiency and responsiveness to meet the needs and demands of an organization, by creating new classifications and redefining position responsibilities for existing classifications. Furthermore, it is important to maintain a modern compensation system in order to afford the City the ability to attract, retain and reward employees. Thus, within the boundaries of financial feasibility, the City’s compensation system is designed to be externally competitive and internally equitable.

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

Community Development Department
Staff recommends adding and/or changing a number of positions within the Community Development Department in an effort to provide better service to the public while keeping an eye on effective succession planning. Staff estimates that these changes will result in an increase of $45,205 to General Fund accounts for the duration of the FY 2023-2024. Funds are available in the Community Development Budget due to salary savings from vacancies.

Add One (1) Assistant Director
The addition of an Assistant Director position will provide day-to-day management oversight of the Community Development Department and specifically the Planning division. The position will supervise planning staff and assign all work within the division as well as manage long-range planning work, including necessary development code amendments and implementation of the General Plan Housing Element adopted programs. The position will also serve as the secretary liaison with the Planning Commission, leading pre-meeting docket briefings with both Commissioners and staff. The position will also serve as a back- up for the Zone Administrator as needed. The position is new to the City, so a classification specification is included for Council approval. Staff recommends that the current Deputy Director/City Planner be appointed to this position as the incumbent has the qualifications needed for the position and served as Acting Director for six months when the Community Development Director position was vacated due to the promotion of the previous director to City Manager.

Fiscal Impact: This proposed change will result in an increase of $63,472 to General Fund accounts in the FY 2023-24 Operating Budget for the duration of the fiscal year.

Reclassify Deputy Director/City Planner to City Planner With the current incumbent elevated to Assistant Director, staff recommends downgrading the Deputy Director/City Planner position to City Planner. Staff further recommends appointing the current Principal Planner into this position as the incumbent is ready to take on additional responsibilities and meets the minimum qualifications for this position. There are no other staff ready to step into this role currently. 03/12/2024 D3 27 of 45
EXHIBIT 10

Fiscal Impact: This proposed change will result in a decrease of $6,412 to General Fund accounts in the FY 2023-24 operating budget for the duration of the fiscal year.

Reclassify Principal Planner to Junior Planner (G24)
Elevating the current Principal Planner to the City Planner position creates a vacancy in the department. Staff recommends downgrading this position to a Junior Planner. The Community Development Department continues to be inundated with a high workload especially with staffing needs at the development services counter. Adding this position will significantly address an imbalance in workload and help existing staff with adjusting their responsibilities. While it will allow senior staff to focus more on their non-counter, primary planning responsibilities, the Department’s high level of customer service provided to the public will continue. Upon Council approval, an open recruitment will be conducted to find this candidate. As this position is a classification that is new to the City, a draft classification specification is attached.

Fiscal Impact: This proposed change will result in a decrease of $16,476 to General Fund accounts in the FY 2023-24 operating budget for the duration of the fiscal year.

Increase the band for the Building Official by 10%.

Changes made to classifications in the Engineering Department have resulted in the Building Official position falling out of alignment with those positions. To correct this disparity, staff recommends increasing the Building Official pay range by 10%.

Fiscal Impact: This proposed change will result in an increase of $4,621 to General Fund accounts in the FY 2023-24 operating budget for the duration of the fiscal year.

Engineering Department
Reclassify one Management Analyst position to an Administrative Programs Manager.

Regulatory programmatic changes, increased operational expectations and other citywide changes to budget, contracting, payroll and procurement have increased the administrative work required by the Engineering Department. Staff has requested a higher-level administrative program manager to help resolve these additional requirements. The Department also needs dedicated management staff to managing the CityWorks reimplementation. This position will assist the multiple engineering divisions that need to complete implementation and/or have never used the system. Staff recommends reclassifying the current Management Analyst to this position as the incumbent is currently on the eligibility list for Administrative Programs Manager.

Fiscal Impact: Staff anticipates an increase of $4,358 to the FY 2023-24 Operating Budget 50% of which will impact General Fund accounts.
03/12/2024 D3 28 of 45

Salary Surveys Conducted Since July 2021
Since July 2021, staff has conducted salary studies of 18 positions. Four were conducted in FY 2021-22 and one of which resulted in a series of changes made to Engineer classifications in the Engineering Department. Eleven studies were conducted in FY 2022-23 and again, resulted in a series of changes to Engineer classifications in the Engineering Department to maintain market competitiveness. During that fiscal year, the City also increased salaries across the board by an additional 3% outside of what had been agreed to in its four year agreements with the three bargaining units. The City did this again with the start of FY 2023-24, increasing salaries an additional 3% across the board outside of negotiations. Staff is currently working with a consultant on a countywide salary survey studying a total of 23 classifications in the Public Works and Information Technology Departments. Those results are expected in early April 2024.

FY2021-2022
•Associate Engineer (Changes made)
•Fleet Maintenance Worker
•Traffic Systems Operations Specialist (new position)
•Department Directors
FY 2022-2023
•Battalion Chief
•Associate Engineer
•Senior Engineer
•Plan Check Engineer
•Principal Engineer
•Senior Code Enforcement Officer (delayed due to FY2022-2023 salary increases) •Code Enforcement Officer (II)
•Code Enforcement Manager
•Park Ranger
•City Manager
•Department Directors (recruitments for ACM, CD, ENG)
FY2023-2024
•City Council
•Department Directors (recruitment for IT)
•Junior Planner (new position)
03/12/2024 D3 29 of 45

City of Vista
Assistant Community Development Director
March 2024

ASSISTANT COMMUNITY DEVELOPMENT DIRECTOR
DEFINITION:

Under the general direction of the Community Development Director, to assist in the administering, planning, organizing, and supervising the day-to-day work of the Community Development Department; to supervise the activities of three divisions within the department; to act as the Director, as assigned; and to perform related work as required.

CLASS CHARACTERISTICS:

This is a single incumbent position reporting directly to the Community Development Director.

This incumbent provides general strategic and administrative direction to the community development service areas that are assigned.

EXAMPLES OF ESSENTIAL FUNCTIONS:
•Assists the Community Development Director in the planning, organization, and management of development related service areas within the Community Development Department.
•Serves in leading a diverse group of people with a positive attitude and by creating and continuing to provide an encouraging and supportive working environment. •Provides highly responsible and complex administrative support to the Director. •Assists in the implementation of the city’s overall goals, objectives, policies, and priorities.
•Advises the Director in the development, supervision and evaluation of key personnel and principal subordinates. Oversees the selection, placement, training, and supervision of service area managers for Building, Development Services, and Planning •Oversees and guides the work of the Planning Commission. •Evaluates work processes and implements best practices for development related services.
•Evaluates training needs and coordinates training and professional growth opportunities. •Oversees the development and administration of the budget for assigned service areas. •Develops partnerships with other city departments to coordinate relevant projects and programs related to development related services. Models effective communication and a team approach.
•Develops and tracks legislation related to each service area related to development related services.
•Directs the preparation of staff reports, agenda items, studies and surveys. •Represents the Department at community meetings, public hearings, and professional conferences. Initiates and maintains relationships with community and professional organizations.
•Develops and implements policies and procedures.
•Prepares and presents written and oral reports, studies and correspondence to a variety of entities.
•Ensures Community Development Department services are provided with exceptional customer service and the highest level of ethical standards. •Acts as department head in the absence of the Community Development Director. •Performs other related duties as assigned by the Community Development Director or as the situation requires.
03/12/2024 D3 30 of 45

City of Vista

Assistant Community Development Director
March 2024

LICENSE REQUIRED:

A valid Class C California Driver’s License.

KNOWLEDGE OF:

• Consensus building.
• Coordination of organizational systems for improved public service. • Effective citizen engagement.
• Governmental budget and financial management principles. • Grant writing and application rules and procedures.
• Laws and ordinances relevant to the operation of the Community Development Department.
• Methods and techniques for determining community development priorities. • Principles of municipal budget administration.
• Principles of supervision, performance review and training. • Principles, methods, and procedures of personnel and financial management. • Public outreach and effective citizen engagement.
• Public policy and procedure development.
• Strategies for staff development, training and progression. • Succession planning.
• Gaining cooperation through discussion and persuasion. • Making independent judgments and decisions based on policies and procedures.

ABILITY TO:

• Plan, organize and direct the assigned service areas and programs. • Analyze workflows and organize, assign and schedule assignments accordingly. • Communicate effectively in English, both orally and in writing. • Communicate technical theories in a manner that can be understood. • Develop and implement departmental goals, projects, programs and policies. • Direct the vision and activities of the community development service areas assigned. • Effectively manage workplace diversity issues in a diverse organization. • Effectively train and supervise subordinates.
• Establish and maintain smooth and effective working relationships and resolve interpersonal conflicts in a respectful manner.
• Foster a culture that encourages innovation, flexibility, and productive problem solving that is creative and supportive of high quality customer service to both residents and developers, contractors, and others in the development community. • Foster a teamwork environment; develop and implement effective team building activities which ensure a supportive working environment. • Lead, coach, instruct and motivate employees with a servant leadership approach. • Model and practice the highest standards of ethical conduct. • Plan and prepare effective written reports and oral presentations. • Plan, organize and prioritize projects.
• Review and evaluate employees' job performance and recommend appropriate personnel action, if necessary.
03/12/2024 D3 31 of 45

City of Vista

Assistant Community Development Director
March 2024

QUALIFICATIONS:

Any combination equivalent to experience and education that could likely provide the required knowledge and abilities would be qualifying. A typical way to obtain the knowledge and abilities would be:

Equivalent to a bachelor’s degree and preferably a graduate degree from an accredited college or university with major course work in business or public administration, community development, public policy, planning or closely related field, and at least five years of progressively responsible professional work experience in the field of municipal government administration, at the management/supervisory level.

PHYSICAL DEMANDS AND WORKING CONDITIONS:

The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this class. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

While performing the duties of this class, the employee is regularly required to communicate effectively verbally and in a written manner; observe and interpret data, and analyze and solve problems. The employee must be able to work indoor office environments/outdoor in the field environments (depending on position). The employee may have to move up to 20 lbs. and transport up to 10 lbs. objects frequently (depending on position). Vision abilities required by this job include the ability to detect, determine, perceive, identify, estimate, and assess work related objects and/or work products based on position specific designated tasks. The employee may be required to work overtime to complete assignments. Must be able to work a flexible schedule. Use of personal vehicle during employment may also be required.

03/12/2024 D3 32 of 45

Junior Planner
City of Vista

1/4

JUNIOR PLANNER

DEFINITION

Under immediate supervision to perform beginning level research, analysis, and report writing for planning and/or environmental impact studies and projects; provide information and assistance on planning-related matters to the public and other City staff; participate in planning projects that range from routine to moderate difficulty; and to perform related work.

CLASS CHARACTERISTICS

This is the entry level class in the planning series, designed to develop the incumbent to perform more responsible municipal planning assignments. Work is closely supervised while in progress and fits an established structure or pattern. Incumbents work on projects with limited scope and are exposed to many of the professional planner level duties but are given limited independent discretion in matters related to work procedures and methods.

This classification differs from the Assistant Planner where the latter is a journey level classification in the professional planner series and performs work which has some variation and allows or requires a limited range of choice in the application of defined methods or procedures.

EXAMPLES OF ESSENTIAL FUNCTIONS

• Assist in gathering and tabulating data on population, land use, subdivision and community design.
• Answer questions from the public, meet and correspond with property owners regarding zoning requirements.
• Provide planning and zoning information to the general public at the development services counter and over the telephone.
• Process permit applications, such as home occupation permits, temporary use permits, minor use permits for alcohol related establishments among others over the counter.
• Review business license applications for zoning compliance, over the counter and those received via regular mail.
• Process zoning verification letters.
• Works with applicants in designing development projects which conform to City planning policies and ordinances.
• Assist public in completing applications for use in discretionary type permits, 03/12/2024 D3 33 of 45

Junior Planner
City of Vista

2/4
such as special use permits, site development plans, minor use permits, and tentative maps among others.
• Participate in the processing of use permits, variances, site development/plot plans and minor zoning applications.
• Check building, grading and minor subdivisions plans for appropriateness of site, of lot size and setback.
• Conduct field inspections for permit approvals and compliance with zoning regulations and codes.
• Obtain names and addresses of property owners from county assessor’s records for public hearing notices.
• Design and draw a variety of maps, charts, and other graphic representations. • Check final maps and construction documents to see if all conditions for the development are being met.
• Prepare written staff reports for Zoning Administrator and Planning Commission consideration.
• Work with staff on updates to the Community Development Department website and digital handouts as needed.
• Perform other related duties as assigned.

KNOWLEDGE OF:

• The theory, principles and practices of land use planning and community development zoning and subdivision regulations.
• Applicable Federal, State, and Local laws, ordinances, codes, rules, and regulations including basic CEQA principles.
• Basic subdivision regulations, development standards and zoning regulations. • General building practices as they relate to plan review. • Property description and requirements pertaining to preparation and maintenance of property maps.
• Appropriate City criteria for acceptable plans such as levels for noise, soils, grading, drainage and landscape.
• Mathematical concepts.
• Site planning and architectural design principles.
• Mapping techniques and graphic design.
• Research methods used to collect and analyze land use planning data. • Principles of business letter writing and basic report preparation. • Principles and procedures of record keeping.
• Customer service principles and practices.
• Modern office procedures, methods and equipment including computers and applicable software applications.
03/12/2024 D3 34 of 45

Junior Planner
City of Vista

3/4

ABILITY TO:

• Properly interpret and make decisions in accordance with state, federal and municipal planning laws, and department policies and procedures. • Ability to read and interpret maps, engineering, and architectural drawings. • Collect, tabulate and compute planning statistics.
• Organize and conduct basic simple planning research studies prepare related reports and recommendations.
• Assist in preparation of comprehensive reports.
• Interpret site plans, maps, plot plans, street measurements and related documents.
• Operate a computer and use applicable software applications. • Maintain accurate records.
• Establish record keeping systems.
• Effectively communicate in writing and orally.
• Operate a vehicle observing legal and defensive driving practices. • Understand and carry-out oral and written instructions. • Establish and maintain effective relationships with those contacted in the course of work.

QUALIFICATIONS

Any combination of training, education and experience which demonstrates an ability to perform the duties of the position. A typical combination would include graduation from a four-year college or university with a bachelor’s degree in planning, geography, public administration, architecture or a related field. Directly related work experience is not required.

License or Certificate: A valid Class C California Driver’s License.

PHYSICAL DEMANDS AND WORKING CONDITIONS

The physical and mental demands described here are representative of those that must be met by employees to successfully perform the essential functions of this class. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

Physical Demands
While performing the duties of this class, the employee is regularly required to sit; talk or hear, in person and by telephone; use hands to finger, handle, feel or operate standard 03/12/2024 D3 35 of 45

Junior Planner
City of Vista

4/4
office equipment; and reach with hands or arms. The employee occasionally walks and stands and lifts and moves records and documents weighing 20 pounds or less.

Specific vision abilities required by this job include close vision, color vision, depth perception and the ability to adjust focus.

Mental Demands
While performing the duties of this class, the employee is regularly required to use oral and written communication skills; read and interpret data, information and documents; analyze and solve problems; observe and interpret data and situations; use math and mathematical reasoning; learn and apply new skills or information; perform highly detailed work on multiple concurrent tasks; work under changing and intensive deadlines with frequent interruptions; and interact with City officials, media, citizens groups, employees and others encountered in the course of work.

WORK ENVIRONMENT

The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this class. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

The employee works under typical office conditions, and the noise level is usually quiet.

March 2024
03/12/2024 D3 36 of 45

00107235 2
RESOLUTION NO. 2024-

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. 2023-219 on December 12, 2023.

B. The City Council further desires to amend the City-Wide Classification and Compensation Index to reflect the following changes:
Add one Assistant Director in the Community Development Department. Reclassify the Deputy Director/City Planner position in the Community Development Department to City Planner.
Reclassify the Principal Planner position in Community Development to a Junior Planner.
Increase the salary band for the Building Official by 10%. Reclassify one Management Analyst position in the Engineering Department to an Administrative Programs Manager.

2. Action.

A. The City-Wide Classification and Compensation Index is hereby amended as provided in the Attachment attached hereto and incorporated herein by reference, and shall take effect as of March 22, 2024.

B. All resolutions in conflict herewith are repealed and shall be of no further force or effect after March 21, 2024.
03/12/2024 D3 37 of 45
EXHIBIT 11

RESOLUTION NO. 2024-

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 March 12, 2024, 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 March 22, 2024

APPROVED
Walter C. Chung
20240305184217
03/12/2024 D3 38 of 45

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE: March 22, 2024
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 4,450$ -5,409$ Gen Office Specialist II G9 1 F 3,573$ -4,343$ 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$ Mgt Management Analyst MCP 1 6,851$ -8,323$
Gen Staff Assistant G21 1 4,788$ -5,819$
Gen Senior Office Specialist G13 1 3,939$ -4,788$ SUBTOTAL 26
INFORMATION DD 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 2 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 14
CITY ATTORNEY -----City Attorney MCP 1 -$ -22,640$ 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
03/12/2024 D3 39 of 45

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE: March 22, 2024

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$
Fir Emergency Medical Technicians I/II (EMT)S20/S21 12 2,947$ -3,761$ Gen Staff Assistant G21 1 4,788$ -5,819$
Gen Senior Office Specialist G13 2 3,939$ -4,788$ SUBTOTAL 111
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 Administrative Programs Manager MCP 1 7,876$ -9,573$ Mgt Management Analyst MCP 1 6,851$ -8,323$
Con Management Assistant C32 1 6,261$ -7,610$
Gen Wastewater Asset Program Specialist G32 1 6,261$ 7,610$ Gen Senior Account Clerk G18 1 4,450$ -5,409$
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 6,982$ -8,487$ 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 4 A/F 4,560$ -5,542$ Vma Facilities Maintenance Worker I V17 4,343$ -5,278$ Vma Maintenance Worker Trainee V11 3,751$ -4,560$ SUBTOTAL 60
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 Staff Assistant G21 1 4,788$ -5,819$
Gen Senior Office Specialist G13 0.75 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

MONTHLY SALARY
Resolution No.
03/12/2024 D3 40 of 45

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE: March 22, 2024
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 Assistant Community Development Director MCP 1 13,605$ 15,319$ Planning Mgt City Planner MCP 1 10,987$ -12,086$
Mgt Senior Planner MCP 1 7,947$ -9,658$
Gen Associate Planner G36 1 6,903$ -8,390$
Gen Junior Planner G24 1 5,151$ 6,261$
Gen Staff Assistant G21 1 4,788$ -5,819$
Development Mgt Building Official MCP 1 12,007$ -14,591$ 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 17
ENGINEERING DD Engineering Director/City Engineer MCP 1 10,043$ -21,248$ 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 Administrative Programs Manager MCP 1 7,876$ -9,573$ 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 31
324.125
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
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
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. 03/12/2024 D3 41 of 45

PRIOR ACTIONS
Fiscal Year 2023/24 Second Quarter Financial Report
On December 12, 2023 received and filed the Fiscal Year 2023/24 First Quarter Financial Report.

Adopted City Council Resolution No. 2023-218, 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. Adopted Buena Sanitation District Resolution No. 2023-10, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25. Adopted City Council Resolution No. 2023-219, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith. (Vote: 5-0)
On November 14, 2023, received and filed the Fiscal Year 2022/23 Fourth Quarter Financial Report; adopted City Council Resolution No. 2023-202 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 as revised by City Council (Vote: 5-0).

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 03/12/2024 D3 42 of 45
EXHIBIT 12

2021-22 and 2022/23; adopted City Council Resolution No. 2022-38, amending the Citywide Classification and Compensation Index; adopted Buena Sanitation District Resolution 2022-10, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23 (Vote: 5-0).

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

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

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

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

03/12/2024 D3 43 of 45

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

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

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

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

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

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 03/12/2024 D3 44 of 45

Compensation Index, and Repealing the Provisions of any Resolutions in Conflict Herewith (Vote: 5-0).

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

On June 13, 2017,adopted City Council Resolution No. 2017-95, Buena Sanitation District Resolution No. 2017-5, and Community Development Commission Resolution No. 2017-1, approving the Annual Operating Budget for Fiscal Year 2017/18 (Vote: 5-0). 03/12/2024 D3 45 of 45