Vista City Council
May 28, 2024

ACTION:
____________________________
Clerk/Secretary
Department: Finance Item No: C9
Prepared by:

Lori Ruiz, Senior Accountant
Mathew McDonald, Finance Manager Meeting Date: May 28, 2024 Approved by:

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

1.Receive and file the Fiscal Year 2023/24 Third 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 Buena Sanitation District Resolution No. 2024- , amending the Operating Budget for Fiscal Years 2023/24 and 2024/25.

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

5.Adopt City Council Resolution No. 2024- , approving a Letter of Agreement between the City of Vista and the Vista City Maintenance Association, and repealing the provisions of any resolutions in conflict herewith.

CORRELATION TO CITY COUNCIL GOALS: Fiscal Responsibility.

PRIOR ACTION: On March 12, 2024 Received and filed the Fiscal Year 2023/24 Second Quarter Financial Report; adopted City Council Resolution No. 2024-36, 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. 2024-37, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith (Vote: 4-0, O’Donnell absent).

See Exhibit 14 for a comprehensive list of prior actions.

STATEMENT ON THE SUBJECT: General Fund operating revenues and expenditures are within budgetary expectations as of March 31, 2024. Exhibit 3 provides budgetary and actual revenue information on General Fund revenues. As of March 31, 2024, the City has received 77.5 percent of the General Fund Total Resources (revenues plus other financing sources) projected for the fiscal year.

AGENDA
REPORT

CITY COUNCIL

COMMUNITY DEVELOPMENT COMMISSION

SUCCESSOR AGENCY

BUENA SANITATION DISTRICT

JOINT POWERS FINANCING AUTHORITY
Approved above recommendation, adopted the following: City Council Resolution No. 2024-70.

Vote: 5-0; Buena Sanitation District Resolution No. 2024-2. Vote: 5-0; City Council Resolution No. 2024-71. Vote: 5-0; City Council Resolution No. 2024-72. Vote: 5-0.

MEETING DATE: May 28, 2024 PAGE 2
SUBJECT: FISCAL YEAR 2023/24 THIRD QUARTER FINANCIAL REPORT Exhibit 5 provides comparative information for General Fund expenditures. As of March 31, 2024, the City had expended 55.0 percent of the total amount appropriated in the General Fund for the fiscal year.

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

The “snapshot in time” of the City’s financial picture on March 31, 2024, reflects $96,537,889 in revenues received from external sources, which is 77.5 percent of this fiscal year’s budgeted adjusted total resources (revenue plus other financing sources) estimated for the General Fund of $124,643,088.

Adjusted estimated budgeted General Fund appropriations are $150,254,162, with $82,626,918 or 55.0 percent expended. Exhibit 1 provides discussion on some of the financial and economic highlights as they pertain to the City.

Requested Budget Adjustments. There are 15 budget adjustments requested at this time. These proposed revenue and appropriation adjustments will be offset by changes in estimated revenues, appropriation reductions in other accounts, or the use of existing fund balance or retained earnings. The adjustment requests for these items are summarized below with detailed narrative provided in Exhibit 2.

Net Adjustments
Description Revenue Appropriations
Beverage container Recycling Grant (Sewer Fund) 25,291 25,291 California Opioid Settlement Funds (General Fund) 10,144 10,144 General Plan Update Contract Amendment (General Fund) 21,870 Land Development Professional Services (General Fund) 18,000 18,000 Townsite Complete Streets Project (CDBG Fund)/ 1,050,855 Pedestrian Mobility Sidewalks (CDBG Fund) (1,050,855)
Moonlight 2023 Summer Season Reconciliation (General Fund) 165,682 165,682 Home Delivered Meal Service Contract (Senior Nutrition Fund) 13,500 13,500 Congregate Meal Service Contract (Senior Nutrition Fund) 8,500 8,500 Wave Waterpark Utility Increase (Wave Fund) 88,000
Wave Waterpark Roof Replacement (Wave Fund) 405,000
South Buena Vista Ballfield Bridge Replacement (General Fund) 125,000 Out-of-Area Fire Suppression (General Fund) 258,835 258,835 Reallocation of Interest Revenue (Fund 310) 3,816 3,816 COPS/SLESA Program Allocation (SLESA Fund) 38,684 124,444 Capacity Increasing Project Funds Transfer (Vista/BSD Sewer Fund) 9,446,863 9,446,863 TOTALS 9,989,315 10,714,945
The budget adjustment resolutions for these items are attached as Exhibit 9 and Exhibit 10.

Personnel Changes. Staff has identified and recommends one personnel change included in the third quarter financial report. The proposed change is for the reclassification of the Principal Human Resources Analyst to Human Resources Manager. Also included is a 3 percent across the board increase for Vista City Maintenance Association positions. Exhibit 11 provides a description of the proposed changes and Exhibit 12 is the authorizing resolution accompanying the amended City-wide Classification and Compensation Index to implement the changes.
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MEETING DATE: May 28, 2024 PAGE 3
SUBJECT: FISCAL YEAR 2023/24 THIRD QUARTER FINANCIAL REPORT FISCAL IMPACT: After accounting for the recommended budget adjustments, General Fund revenues and expenditures are in-line with budgetary expectations as of March 31, 2024. If approved, the Resolutions within this report will adjust the projected appropriations and revenues in specified accounts.

EXHIBITS:

1. Third Quarter Financial Report Financial and Economic Highlights.

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

3.General Fund Revenue Summary, Nine Months Ending March 31, 2024. This summary reflects General Fund revenues that were received during the first nine months.

4.Revenue Graphs. Presents a graphic presentation of "Budget Target" vs. "Actual Revenues" for the two largest General Fund revenue sources. These revenues, sales tax and property tax, account for about 41.0 percent of total General Fund revenue received from outside sources. The "Budget Target" presented on each graph is derived by a trend analysis of the revenues received by the City in the prior three years. Comparing the "Actual Received" to the "Budget Target" reviews the reasonableness of the revenue estimate for this year.

5.General Fund Expenditure Summary, Nine Months Ending March 31, 2024. Presents expenditures by operating budget unit for the General Fund. At this point, total expenditures conform to the budgetary plan with no material areas of concern. It should be noted that the amounts shown in the “Expended As Of” column report expenditures only and do not include encumbrances. Some expenditures may tend to be slightly understated because of bills paid in April for goods and services received on or before March 31, 2024. This schedule shows expenditures paid as of March 31, 2024.

6.Reconciliation of Original Revenue Estimates and Appropriations to Amounts at March 31, 2024.

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

7.Enterprise Funds Combined Balance Sheet, March 31, 2024. Presents the balance sheet for the City’s enterprise activities. The balance sheet is a “snapshot” of the assets, liabilities, and fund equity (assets minus liabilities) at a given moment in time. Generally, fund equity represents the total of revenues and contributions over expenses since the inception of the enterprise operation.

8.Enterprise Funds Combined Income Statement, Nine Months Ending March 31, 2024. Presents the income statement for the City’s enterprise activities. Whereas the balance sheet is a “snapshot” at a given point in time, the income statement can be thought of as a “movie” showing activity (revenue and expenses) over a given period. Generally, the changes in the balance sheet between two given dates flow through the income statement. Because most 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.Buena Sanitation District Resolution No. 2024- , amending the Operating Budget for Fiscal Years 2023/24 and 2024/25.

11.Recommended Personnel Changes

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

13.City Council Resolution No. 2024- , approving a Letter of Agreement Between the City of Vista and the Vista City Maintenance Association, and repealing the provisions of any resolutions in conflict herewith.

14.Prior Actions
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THIRD QUARTER FINANCIAL REPORT

FINANCIAL AND ECONOMIC HIGHLIGHTS
The purpose of the third quarter report is to present a financial and economic review of the City’s fiscal status for the first six months of operations for the 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 $34,415,530.

Building Activity. Vista has no parcels on which to place large housing tracts, but several smaller in-fill projects are expected to be built over the next several years. The valuation of building permits issued in Vista (January 1, 2024 to March 31, 2024) for residential units totaled $11,607,427 for the third quarter ended March 31, 2024, as compared to $4,131,892 for the third quarter ended March 31, 2023.

The valuation of building permits issued for new non-residential buildings totaled $1,502,197 for the third quarter ended March 31, 2024, as compared to $1,949,683 for the third quarter ended March 31, 2023.

The valuation of all building and related permits totaled $20,975,323 for the third quarter ended March 31, 2024, as compared to $10,887,727 for the third quarter ended March 31, 2023.

General Fund fees and permits (building, engineering, and planning) generated by this activity totaled $3,406,480 for the third quarter ended March 31, 2024, as compared to $3,577,727 for the third quarter ended March 31, 2023. Building and planning fees decreased by $120,183, or 6.6 percent, and $165,379, or 36.4 percent, respectively. This was partially offset by an increase in engineering fees of $114,315, or 8.7 percent. Timing differences between assigning valuations and collecting fees can cause a difference when comparing revenue activity to valuation activity. The following is a chart showing the valuation of building permits issued by quarter for the last 20 quarters.

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

Preliminary unemployment in San Diego County as of March 2024 was 4.4 percent, 0.9 percent higher than the 3.5 percent recorded as of March 2023. As of March 2024, the City of Vista had a labor force of 45,423, with 43,215 employed, giving Vista an unemployment rate of 4.9 percent, which is 0.8 percent higher than from March of 2023. $-
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BUILDING PERMIT VALUATIONS
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EXHIBIT 1

Consumer Price Index. The consumer price index for the greater San Diego area showed an increase of 5.1 percent for calendar year 2023, as compared to an increase of

7.7 percent for calendar year 2022. It is crucial to highlight the fact that consumer price index information for the San Diego area is only released twice each year, in June and in December. For the second half of 2022, the rate increased at an annual rate of 8.1 percent.

Housing. In March 2024, the median home prices for Single Family Detached (SFD) properties in Vista's zip codes experienced an annual increase of 12.3 percent, settling at $890,000. This contrasts with the $795,000 recorded in March 2023.

Conversely, for Single Family Attached (SFA) homes in the same area, median prices showed a decrease of 1.4 percent in March 2024, reaching $651,000 compared to the $520,000 reported in March 2023. 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 2024, taxes collected by local businesses during the third quarter amounted to $3,459,042. The actual sales tax revenue for the third quarter of 2023 was $5,389,609, indicating a 35.8 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.

Because this amount is equal to one percent of the taxable retail sales, the $3,459,042 represents approximately $345,904,232 in taxable sales for the period covered. The following chart shows City sales tax collection each quarter for the past five years.

Proposition “L” Sales Taxes. An annual 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, $7,028,500 has been allocated to service the debt on certificates of participation issued to finance Community Projects.

Anticipated Proposition “L” revenues totaling $11,913,610 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 $3,680,089 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 March 31, 2024, the estimated amount to be held in the Proposition L reserve by the end of FY 2023/24 is $23,398,971.

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SALES TAX NET COLLECTIONS
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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 $4,825,077. By the end of the third quarter, a total of $4,031,662, equivalent to 83.6 percent of the revenue estimate, had been collected.

Fees related to building, engineering, and planning services include charges for building permits, electrical and other building improvement fees, grading, planning, engineering, and environmental services. These fees provide essential support for the Planning, Engineering, and Building activities and services. The total estimated fees budgeted for FY 2023/24 to sustain these programs were $3,915,500. By the end of the third quarter, collections had reached $3,406,480, or 87.1 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 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*11,913,610$ (8,233,521)$ 3,680,089$
Inception-to-date 136,969,947$ (113,570,976)$ 23,398,971$ *Based on budget estimates
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$10,287,730. Within this figure, $3,99,521 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 third quarter, $8,510,179, or 82.7 percent of the total revenue estimate for fire-related services had been collected, emphasizing robust financial support in this area.

Investment Rates: In the third quarter of 2023/24, the Federal Reserve Board, commonly known as "the Fed," decided to maintain the prevailing interest rates. This strategic choice underscores the Fed's commitment to fostering economic stability, prioritizing precaution against potential recession over immediate adjustment of the Federal Funds Rate to address inflationary trends. According to the Bureau of Labor Statistics (BLS), the Consumer Price Index (CPI), a key gauge of inflation measuring the average change in prices over time, rose to 3.5% in March 2024. This marks a modest uptick of 0.1% from February 2024 and a notable 0.4% increase from March 2023. Historically, heightened interest rates tend to dampen loan demand, thereby moderating economic growth and alleviating inflationary pressures. Consequently, various inflation indicators have now dipped to 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 current liabilities.

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THIRD QUARTER FINANCIAL REPORT

DISCUSSION ON RECOMMENDED BUDGET ADJUSTMENTS

1.Beverage container Recycling Grant: CalRecycle administers the Beverage Container Recycling Grant Program to provide opportunities for local governments to receive funding for programs and purchases related to beverage container recycling. The City of Vista has used these monies to fund projects such as educational outreach presentations at our local schools, trash and clean-up activities, and purchasing/replacing trash and recycling containers throughout City parks and building facilities. The City of Vista has successfully participated in previous cycles and was granted another year of eligibility. Staff recommends recognizing grant revenue of $25,291 into the CRB Grant revenue account (5010027.425019.CRB24) and an appropriation be made for $25,291 in the CRB Grant expense account (5010470.531500.CRB24).

2.California Opioid Settlements Funds: The California Abatement Accounts Fund was established to provide funds to cities and counties for the abatement of the opioid crisis in California. The City of Vista receives funds from this account annually, as determined by the relative National Opioid Settlement Agreements, and has received $10,144.16 so far for FY 2023/24. Staff recommends funding various trainings related to certification of peer support specialist for Retread, Inc. Navigation Coaches who provide peer support to our Buena Creek Navigation Center clients. These costs are eligible under High Impact Abatement Activity 3 as established by the Department of Health Care Services.

Staff recommends recognizing additional revenue of $10,144.16 into the Opioid Federal Grant revenue account (0010028.427100.OPIOD) and an appropriation be made in the Opioid Settlement Special Department expense account (0010355.531500.OPIOD).

3.General Plan Update Contract Amendment: Additional funds are required for contract amendments with Rick Engineering Company for the General Plan Update. Staff recommends an appropriation of $21,870 be made into the General Plan Update expense account (0010320.521000). Funds are available in the General Plan Update reserve (0010000.310777) to fund this appropriation.

4.Land Development Professional Services: The Land Development Division is requesting an additional allocation of $18,000 to address the increased demand for land development plan check services. To accommodate this request, staff recommends appropriating $18,000 in the Land Development Professional Services expense account (0010325.521000). Additionally, there is available revenue of $18,000 in the Building Permit Fees revenue account (0010031.432100), which can be used to fund this increase in professional services expenses.

5.Townsite Complete Streets: Reallocation of CDBG funds from CIP 8290 Pedestrian Mobility Sidewalks Project to CIP 8312 Townsite Complete Streets Project is proposed to facilitate the extension of sidewalks along North Drive to integrate with the Inland Rail Trail in the amount of $955,855. This extension includes the incorporation of a bicycle lane and enhancements to the surrounding landscape. Additionally, the proposal 05/28/2024 C9 8 of 38
EXHIBIT 2

includes funding for a raised sidewalk at the intersection of Newport Drive and Townsite in the amount of $125,000. Staff recommends the transfer of $1,050,855 from the CDBG Pedestrian Mobility Sidewalks Source appropriation account (1036301.578999.8290) into the Townsite Complete Streets Source Appropriation account (1036301.578999.8312).

6. Moonlight 2023 Summer Season Reconciliation: The Summer Season for the Moonlight spans across two fiscal years. The last three shows of Summer Season 2023 are part of FY 2023/24. Staff recommends recognizing additional revenue received of $165,682.04 into the following revenue accounts: $73,431.43 into the Moonlight Show 1 revenue account (0010030.431200.SH1), $71,720.11 into the Moonlight Show 3 revenue account (0010030.431200.SH3), and $20,530.50 into the Moonlight Special Events revenue account (0010030.431260.PRESN). Staff also recommends appropriations of $165,682.04 be made into the following accounts to fund additional expenses related to the production of the shows including royalty fees.:

Org Object Project Account Description Amount
0010560 531500 SH1 Special Department Expense 68,441.33 0010560 531500 SH2 Special Department Expense 37,149.58 0010560 531500 SH3 Special Department Expense 42,646.15 0010560 531500 Special Department Expense 17,444.98 TOTAL $165,682.04

7. Home Delivered Meal Service Contract: Under a newly established contract between the County of San Diego and the City of Vista, reimbursement rates for home-delivered meals have been increased. These meals are subcontracted through Meals on Wheels San Diego County. Whenever a new reimbursement rate is determined, the City is invoiced the exact same amount per meal by Meals on Wheels. With the implementation of the new rate, the City will need to increase funds by $13,500, assuming the maximum number of meals is distributed each month. This adjustment maintains a net zero impact, as both the expense and reimbursement rates remain identical. Staff recommends appropriating $13,500 in the HDM Service Contract expense account (1070550.521040.HDM and recognizing revenue of $13,500 in the Senior Nutrition Grant revenue account (1070028.427018.HDM).

8. Congregate Meal Service Contract: An increase in participation in the Congregate Meal Program has resulted in a budget shortfall for FY 2023/24. These meals are reimbursed by a grant through the County of San Diego. To adequately address the rising demand for congregate meals staff recommends increasing the budget by $8,500 in the Congregate Meal Service Contract expense account (1070550.521040.CONG) and recognizing additional revenue in the Senior Nutrition Grant revenue account (1070028.427018.CONG).

9. Wave Waterpark Utilities Increases: Actual expenses for gas and electric utilities have significantly surpassed the original budget projection. Staff anticipates an additional $88,000 is needed for the remainder of the fiscal year and recommends an appropriation of $88,000 be made into the Wave Electricity & Natural Gas expense account 05/28/2024 C9 9 of 38

(5070580.541000). This item will be funded from a subsidy set up by ARPA funds in the Wave Waterpark fund balance account (5070000.310410).

10. Wave Waterpark Roof Replacement: The existing roofs at the Wave Waterpark have reached a state of deterioration due to a combination of age and wear and tear. As a result, it is imperative to undertake the replacement of these failing roofs. A preliminary cost estimate of $405,000 includes a 20% contingency to accommodate potential variations during the bidding process and address any unforeseen issues. Staff recommends an appropriation of $405,000 be made into the Wave Waterpark Replacement Capital expense account (5070580.562000). This item will be funded from a subsidy set up by ARPA funds in the Wave Waterpark fund balance account (5070000.310410).

11. South Buena Vista Ballfield Bridge Replacement: The bridge located at the South Buena Vista Ballfields was constructed in 1995 and has served the community for nearly three decades. Recent assessments conducted by staff reveal that the aging structure is exhibiting signs of deterioration, attributed to its age and continuous usage. After thorough evaluation, it has been determined that the bridge has reached the end of its operational lifespan and necessitates replacement. Staff recommends an appropriation of $125,000 be made into the Park Improvement Source Appropriation expense account (0026555.578999.8354). This item will be funded from the Park Maintenance & Improvement reserve account (0010000.310765).

12. Out-of-Area Fire Suppression: Fire personnel are dispatched to combat out-of-area fires as part of the State Mutual Aid System. When dispatched, overtime is required to pay for the firefighter’s time away from the City and to backfill positions. Staff requests recognizing revenue of $258,835 received in FY 2023/24 in the Forest Agency Fire Reimbursement revenue account (0010034.435110). Staff recommends an appropriation of $253,835 be made in the salary expense account 0010260.513000.00260 to fund direct costs incurred in responding to the fires.

13. Reallocation of Interest Revenue (Fund 310): The Redevelopment School Safety Fund (Fund 310) accounted for revenues and expenditures of monies designated to be used for agreed-upon school safety projects. Revenue was derived from redevelopment tax increment and placed into fund 310 per a pass-through agreement between the Vista Redevelopment Agency and the Vista Unified School District. The projects were completed in FY 2015/16 and remaining revenue was returned to VUSD. A small amount of interest was allocated based on cash balances in the overlapping period when the projects were being reconciled. Staff recommends booking a transfer out of $3,815.62 from Fund 310 (3100900.590001) into the General Fund (0010090.482310) to transfer the remaining interest balance and close Fund 310.

14. COPS/SLESA Program Allocation: The City receives an annual allocation from the Citizen’s Option for Public Safety (COPS) program to be deposited in the Supplemental Law Enforcement Services Account (SLESA). The County has notified the City that our estimated COPS allocation for FY 2023/24 is $155,225 and the balance due to the City from FY 2022/23 is $133,458.66. The total of $288,683.66 to be received is $38,683.66 05/28/2024 C9 10 of 38

over the amount budgeted in FY 2023/24 of $250,000. Staff request recognizing revenue in the amount of $38,683.66 in the SLESA revenue account (1250027.425001) and transferring the same amount to the General Fund to help cover the costs of the special purpose deputies (COPS Deputies). In addition, there was a fund balance of $85,760.80 as of 6/30/2023 and staff recommends transferring these funds to the General Fund to help cover the costs of the special purpose deputies (COPS Deputies).

15. Reimburse Sewer Funds for Capacity Increasing Projects: Sewer capacity charges, also known as sewer connection fees, are one-time fees paid by new development for the cost of providing capacity in the wastewater system to serve the anticipated demands of each new customer. Fees are collected as new users hook into the sewer system. The fees are restricted for use on projects that expand the capacity of the sewer system to service the increased number of people using the system. Sewer Capacity charges are deposited into a separate fund from the annual sewer service charges collected for the purpose of maintenance and capital improvements of the sewer system.

Staff has identified three Vista Sewer capacity increasing projects that were eligible to be funded by the Sewer Capacity Charges Fund (502 and 509) and recommends a reimbursement of $6,351,586.27 to the Vista Sewer Fund (503). Staff recommends a transfer out of $88,564.72 from the legacy Capacity Charges fund 502 (5020900.590503) and a transfer out of $6,263,021.55 from the current Capacity Changes fund 509 (5090900.590503) to reimburse Fund 503 for the projects listed below:
• $682,623.09 for W. Vista Way Sewer Phase 1 (CIP 8077). • $950,928.18 for Cresent Drive Sewer Improvements (CIP 8286) • $4,718,035.00 for Eucalyptus and Citrus Avenue Capacity Improvements (CIP 8308)

Staff has also identified two Buena Sanitation District (BSD) capacity increasing projects that were eligible to be funded by the BSD Capacity Charges Fund (505 and 510) and recommends a reimbursement of $3,095,276.77 to the BSD Sewer Fund (506). Staff recommends a transfer out of $149.00 from the legacy BSD Capacity Charges fund 505 (5050900.590506) and a transfer out of $3,095,127.77 from the current BSD Capacity Changes fund 510 (5100900.590506) to reimburse Fund 506 for the projects listed below:
• $2,536,184.81 for W. Vista Way Sewer Phase 1 (CIP 8200). • $559,091.96 for Cresent Drive Sewer Improvements (CIP 8301)

05/28/2024 C9 11 of 38

GENERAL FUND REVENUE SUMMARY
NINE MONTHS ENDED MARCH 31, 2024
Prior Year Current Year
Budget 3/31/2023 % Received Budget 3/31/2024 % Received Taxes:

Property Tax 15,810,378$ 14,738,705$ 93.22% 17,175,457$ $15,990,060 93.10% Homeowners Property Tax Relief 82,000 39,131 47.72% 81,178 $37,617 46.34% Real Property Transfer Tax 535,860 382,787 71.43% 545,415 $418,333 76.70% VLF Property Tax Compensation 12,028,661 6,012,542 49.99% 12,967,737 $6,486,587 50.02% AB 1484 Property Tax Payment (RDA) 2,251,552 1,314,139 58.37% 3,645,743 $1,654,696 45.39% Sales and Use Tax*23,403,744 17,482,261 74.70% 22,472,193 $14,980,332 66.66% Medical Cannabis Tax 4,466,396 4,750,798 106.37% 6,500,000 $4,414,136 67.91% Proposition L Sales Tax*12,115,389 9,020,589 74.46% 11,913,610 $7,851,001 65.90% SB 172 Sales Tax 913,036 695,262 76.15% 916,090 $697,195 76.11% Transient Occupancy Tax 1,952,871 1,144,687 58.62% 1,991,928 $1,166,508 58.56% Franchise Tax 3,830,271 1,542,914 40.28% 4,008,676 $1,391,892 34.72% Type Total 77,390,158 57,123,817 73.81% 82,218,027 55,088,355 67.00% Licenses and Permits:

Business Licenses 2,337,650 2,173,560 92.98% 2,465,400 2,081,111 84.41% Bingo Licenses 12,000 8,776 73.13% 15,000 9,929 66.19% Other Licenses 20,785 231,161 1112.15% 246,470 10,083 4.09% Type Total 2,370,435 2,413,497 101.82% 2,726,870 2,101,123 77.05% Intergovernmental:

Motor Vehicle In-Lieu Fees 50,000 102,800 205.60% 123,317 123,318 100.00% Reimbursement of Mandated Costs 75,000 77,442 103.26% 286,985 287,206 100.08% AB 939 Trash Fees 43,500 24,780 56.97% 48,674 22,817 46.88% Grants 1,184,291 414,471 35.00% 6,810,436 8,461,645 124.25% Other 62,500 61,387 98.22% 21,451 77,648 361.98% Type Total 1,415,291 680,881 48.11% 7,290,863 8,972,634 123.07% Charges For Services:

Recreation Fees 618,139 393,468 63.65% 550,988 393,018 71.33% Amphitheater Programs 3,241,525 2,977,826 91.86% 3,756,300 3,327,435 88.58% Facility Rentals 122,415 101,397 82.83% 131,772 103,466 78.52% Rancho Programs 110,900 83,147 74.98% 181,433 106,527 58.71% Day Camp Programs 170,820 128,517 75.24% 204,584 101,217 49.47% Building Fees 1,802,500 1,813,996 100.64% 1,847,500 1,693,813 91.68% Engineering Fees 925,000 1,309,054 141.52% 1,635,000 1,423,369 87.06% Planning Fees 425,000 454,678 106.98% 430,000 289,299 67.28% Fire Fees 230,900 423,680 183.49% 327,696 512,354 156.35% Ambulance Fees 3,652,890 3,037,972 83.17% 5,968,506 4,091,635 68.55% Charges To Fire Protection District 3,572,234 3,540,950 99.12% 3,991,528 3,906,191 97.86% Charges To School District 180,000 - 0.00% 370,329 185,165 50.00% Interdepartmental Direct Service Costs 4,203,709 2,852,782 67.86% 4,432,987 3,024,740 68.23% Other 271,254 73,708 27.17% 60,441 44,290 73.28% Type Total 19,527,286 17,191,173 88.04% 23,889,064 19,202,516 80.38% Fines and Forfeitures:

Vehicle Code Fines 150,000 96,494 64.33% 150,000 129,609 86.41% Red Light Citations - 7,393 0.00%- 10,967 0.00%
Parking Fines 926,500 633,179 68.34% 926,200 650,304 70.21% Booking Fees - - 0.00%- - 0.00%
Other 288,010 387,670 134.60% 317,010 212,682 67.09% Type Total 1,364,510 1,124,736$ 82.43% 1,393,210$ 1,003,561$ 72.03% Continued
* Includes estimated revenue for March
EXHIBIT 3

GENERAL FUND REVENUE SUMMARY
NINE MONTHS ENDED MARCH 31, 2024
Prior Year Current Year
Budget 3/31/2023 % Received Budget 3/31/2024 % Received Use of Money and Property:

Investment Income 1,056,473$ 2,021,061$ 191.30% 2,607,237$ 2,748,483$ 105.42% GASB 31 Adjustment - 4,962,098 - - 6,399,792 0.00% Lease Income 860,750 927,590 107.77% 730,662 762,889 104.41% Rental Income - - - - - 0.00% Other - 1,442,213 0.00%- (8,088) 0.00% Type Total 1,917,223 9,352,962 487.84% 3,337,899 9,903,076 296.69% Other Revenue:

Sale of City Property - 28,941 0.00%- 68,944 0.00% Underground In-Lieu Fees - (62,217) - - - 0.00% Recycling Revenues 500 1,315 262.92%1,000 571 57.10% Fund Raising and Contributions 493,600 462,025 93.60% 422,500 121,750 28.82% Other 168,555 111,705 66.27% 171,146 75,360 44.03% Type Total 662,655 541,769 81.76% 594,646 266,625 44.84% Total Revenue 104,647,559$ 88,428,835$ 84.50% 121,450,579$ 96,537,889$ 79.49% Other Financing Sources:

Transfers In 509,909 164 0.03% 363,268 15,218 4.19% Use of Reserves 3,078,936 - 0.00% 2,829,241 15,098 0.53% Type Total 3,588,845 164 0.00% 3,192,509 30,316 0.95% Total Resources 108,236,403$ 88,428,999$ 81.70% 124,643,088$ 96,568,205$ 77.48% Detail Of Use Of Reserves:

Abandoned Vehicle Abatement 28,251$ -$
Community Project Reserve 222,320 -
Fire Equipment Replacement Reserve 2,349,964 -
Moonlight Facility Fee Reserve - - Moonlight Amphitheatre Reserve - - Miscellaneous 228,706 -
2,829,241$ -$
Exhibit 03 Page 2 of 205/28/2024 C9 13 of 38

Exhibit 04.1 Sales Tax

8.1%

17.6%

25.3%

32.0%

39.8%

50.8%

57.9%

65.2%

73.3%

80.8%

92.0%
100.0%

8.3%

16.0%

25.8%

34.0%

41.5%

51.3%

59.2%

66.7%

74.8% Estimated

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
05/28/2024 C9 14 of 38
EXHIBIT 4

Exhibit 04.2 Property Tax

0.73%1.45%2.85%

10.08%

24.58%

53.41%54.56%

63.44%

72.70%

75.81%

96.40%
100.00%

0.77%0.77%1.93%4.16%

20.75%

28.18%

53.35%54.78%

71.44%

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

80.00%

90.00%
100.00%
110.00%
120.00%
01 02 03 04 05 06 07 08 09 10 11 12
%
O
F
B
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
05/28/2024 C9 15 of 38

Expended %Expended %
Budget As Of Expended Budget As Of Expended
2022/23 4/1/2023 2022/23 2023/24 3/31/2024 2023/24
GENERAL FUND:

General Government:

City Council 726,701$ 562,208$ 77.36%785,064$ 597,324$ 76.09% City Manager 1,566,723 1,213,908 77.48% 1,253,471 840,100 67.02% Economic Development 766,998 480,849 62.69%920,671 540,723 58.73% Human Resources 1,214,693 876,441 72.15% 1,501,142 1,017,877 67.81% City Clerk 811,288 518,820 63.95%753,086 543,635 72.19% Finance 2,519,897 1,645,526 65.30% 3,016,572 1,634,498 54.18% City Attorney 1,733,203 951,137 54.88% 1,805,307 1,019,329 56.46% Contract Legal Contingencies 277,643 26,779 9.65%222,461 98,772 44.40% Non-Departmental Expenditures 8,991,194 1,655,383 18.41% 3,314,701 1,522,328 45.93% Total General Government 18,608,340 7,931,050 42.62% 13,572,475 7,814,586 57.58% Public Safety:

Law Enforcement 28,340,259 13,687,148 48.30% 29,236,345 16,508,475 56.47% School Safety Program 25,744 8,676 33.70%25,744 4,039 15.69% Code Enforcement 2,360,676 1,665,526 70.55% 2,558,383 1,627,286 63.61% Fire Administration 1,577,944 1,113,669 70.58% 1,695,597 1,215,239 71.67% Fire Training 375,588 273,918 72.93%586,457 310,737 52.99% Fire Maintenance 3,615,313 2,394,836 66.24% 2,222,046 1,500,169 67.51% Fire Suppression 20,975,728 15,411,592 73.47% 22,357,681 15,676,718 70.12% Fire Prevention 1,073,880 656,638 61.15% 1,263,588 706,873 55.94% Emergency Medical Services 7,261,013 5,049,038 69.54% 12,122,400 7,406,318 61.10% Disaster Preparedness 450,834 212,023 47.03%414,280 160,863 38.83% Total Public Safety 66,056,979 40,473,063 61.27% 72,482,521 45,116,716 62.24% Community Development:

Engineering 1,288,731 615,922 47.79% 1,292,034 629,127 48.69% Traffic Engineering 759,315 497,902 65.57%942,252 657,052 69.73% Planning 2,753,842 1,119,587 40.66% 2,678,289 1,060,871 39.61% Land Development 1,030,615 735,256 71.34% 1,462,192 857,277 58.63% Development Services 1,887,443 1,273,121 67.45% 2,146,660 1,361,303 63.41% Total Community Development 7,719,945 4,241,787 54.95% 8,521,427 4,565,629 53.58% Community Services:

Community Services Administration 708,712 497,030 70.13%806,663 508,442 63.03% Recreation Programs 1,902,616 1,173,461 61.68% 1,986,332 1,270,245 63.95% Rancho Buena Vista Adobe 261,347 155,316 59.43%238,239 161,532 67.80% Senior Services 926,477 476,828 51.47% 1,268,111 512,368 40.40% Housing & Homelessness - - 0.00% 8,647,533 1,061,836 12.28% Cultural Arts 4,612,471 2,871,663 62.26% 4,960,027 3,340,052 67.34% Total Community Services 8,411,623 5,174,298 61.51% 17,906,905 6,854,476 38.28% Public Works:

Public Works Administration 1,424,392 752,844 52.85% 1,656,872 812,423 49.03% Graffiti Abatement 286,438 202,629 70.74%302,709 205,357 67.84% Park Maintenance 2,462,809 1,504,666 61.10% 3,098,480 1,901,743 61.38% Parkways and Medians 426,977 270,046 63.25%833,244 299,244 35.91% Total Public Works 4,600,617 2,730,185 59.34% 5,891,305 3,218,767 54.64% Transfers Out To Other Funds 22,086,855 7,774,970 35.20% 31,879,528 15,056,743 47.23% Total General Fund Expenditures 127,484,358$ 68,325,354$ 53.60% 150,254,162$ 82,626,918$ 54.99%

GENERAL FUND EXPENDITURE SUMMARY
NINE MONTHS ENDED MARCH 31, 2024
EXHIBIT 5
05/28/2024 C9 16 of 38

RECONCILIATION OF ORIGINAL REVENUE ESTIMATES
AND APPROPRIATIONS TO AMOUNTS AT MARCH 31, 2024
Original
Budget Adjustments Total
2023/24 ORIGINAL REVENUE ESTIMATE 97,260,585$ 97,260,585$

CARRYOVER OF PRIOR YEAR APPROPRIATIONS - -
RECREATION FEES (5,424) (5,424)
AMPHITHEATER PROGRAM 43,000 43,000
FACILITY RENTALS (88,739) (88,739)
RANCHO PROGRAMS (62,607) (62,607)
DAY CAMP PROGRAMS 1,417 1,417
FIRE FEES 15,900 15,900
AMBULANCE FEES (6,250) (6,250)
CHARGES TO VUSD 180,000 180,000
OTHER SERVICES (450) (450)
VEHICLE CODE FINES (129,020) (129,020)
PARKING FINES 100,000 100,000
BOOKING FEES (39,000) (39,000)
OTHER FINES (10,000) (10,000)
STATE GRANTS 947,195 947,195
FEDERAL GRANTS 215,996 215,996
BUSINESS LICENSES 511,000 511,000
LEASE INCOME (20,113) (20,113)
CONTRIBUTIONS 45,990 45,990
OTHER 2,655 2,655
TRANSFERS IN 14,159 14,159
USE OF RESERVES 619,553 619,553
PROPERTY TAXES 674,198 674,198
SALES AND USE TAXES 2,452,792 2,452,792
SB 172 SALES TAXES 143,396 143,396
TRANSIENT OCCUPANCY 352,871 352,871
FRANCHISE TAXES (50,000) (50,000)
VLF PROPERTY TAXES 873,239 873,239
PROP L SALES TAX 2,076,112 2,076,112
AB 1484 PROPERTY TAX 1,651,552 1,651,552
MED CANNABIS TAX 466,396 466,396
REVENUE ESTIMATE @ 3/31/2024 97,260,585$ 10,975,818$ 108,236,403$ 2023/24 ORIGINAL APPROPRIATIONS ESTIMATE 115,283,305$ -$ 122,241,603$ 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 - 1,858,662 1,858,662
0010200 - LAW ENFORCEMENT - 888,512 888,512
0010225 - SCHOOL SAFETY PROGRAM - --
0010250 - FIRE ADMINISTRATION - 1,093 1,093
0010251 - FIRE TRAINING - 84,346 84,346
0010252 - FIRE MAINTENANCE - 24,022 24,022
0010260 - FIRE SUPPRESSION - 4,498,725 4,498,725
0010270 - FIRE PREVENTION - (1,864) (1,864)
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 - 348,855 348,855
0010330 - DEVELOPMENT SERVICES - 109,594 109,594
0010355 - HOUSING & HOMELESS SERVICES 6,958,298
0010370 - ECONOMIC DEVELOPMENT - 241,586 241,586
0010400 - PUBLIC WORKS ADMINISTRATION - 656,003 656,003 0010420 - GRAFFITI ABATEMENT - 1,660 1,660
0010500 - COMMUNITY SERVICES ADMIN - 60,473 60,473
0010510 - RECREATION PROGRAMS - 71,667 71,667
0010525 - PARK MAINTENANCE - 411,175 411,175
0010530 - PARKWAYS & MEDIANS - 353,323 353,323
0010545 - RANCHO BUENA VISTA ADOBE - --
0010555 - SENIOR SERVICES - 418,317 418,317
0010560 - CULTURAL ARTS - 554,796 554,796
TRANSFERS OUT TO OTHER FUNDS - 14,327,608 14,327,608

OTHER - --
APPROPRIATIONS ESTIMATE @ 3/31/2024 115,283,305$ 34,970,857$ 150,254,162$ EXHIBIT 6
05/28/2024 C9 17 of 38

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED BALANCE SHEET
March 31, 2024

BUENA WATERPARK CAL TRASH

CITY SANITATION ENTERPRISE ENTERPRISE

SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
ASSETS:

Cash and investments 55,100,746$ 38,870,071$ 905,700$ 6,098,649$ 100,975,167$ Accounts receivable 35,314 2,501,281 - - 2,536,596 Sewer charges receivable
Due from others 675,626 58,721 - - 734,347 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 230,966,446 111,942,779 4,392,592 6,117,762 353,419,578 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 207,304 155,193 66,566 (0) 429,063 Reimburseable Agreements - - - - -
Compensated absences 263,605 118,699 66,195 7,551 456,051 Interest payable 103,698 - - - 103,698
Deferred/unearned revenues 1,823,313 647,861 - - 2,471,174 State Revolving Fund loans 23,117,881 - - - 23,117,881 Other liabilities - - - -
Net pension liability 3,915,752 1,901,969 341,732 88,449 6,247,902 Total liabilities 29,431,553 2,823,722 474,493 96,000 32,825,768 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 197,254,223 70,274,805 3,486,892 19,112 271,035,032 Restricted for capital projects 4,563,848 1,429,935 3,105 (4,451) 5,992,438 Unrestricted 1,335,323 38,200,459 569,351 6,043,659 46,148,792 Total net position 203,153,394$ 109,905,200$ 4,059,347$ 6,058,320$ 323,176,262$ EXHIBIT 7
05/28/2024 C9 18 of 38

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED INCOME STATEMENT

NINE MONTHS ENDED
March 31, 2024

BUENA WATERPARK CAL TRASH

CITY SANITATION ENTERPRISE ENTERPRISE

SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
REVENUES:

Sewer service charges 22,042,790$ 7,964,109$ -$ 1,311,113$ 31,318,013$ Grants 167,200 - - 167,200
Interest 913,568 729,981 13,600 102,601 1,759,750 GASB 31 adjustment 1,985,717 1,576,430 1,403 143,068 3,706,619 Unstructured programs - - 424,658 - 424,658
Structured programs - - 138,984 - 138,984
Concessions sales - - 178,150 - 178,150
Rentals - - 135,124 - 135,124
CMTC Charges - - - - -
Other 148,354 28,281 123 176,758
Total revenues 25,257,629 10,298,801 892,043 1,556,783 38,005,256 EXPENSES:

Administration 599,278 280,518 1,693,119 - 2,572,915 Treatment-Encina 5,807,536 2,139,996 - 7,947,532 Engineering 1,047,332 622,001 - - 1,669,334 Stormwater engineering 813,699 - - - 813,699
Field operations 1,994,344 1,185,833 - - 3,180,177 Stormwater maintenance 1,210,048 - - - 1,210,048 Operations and maintenance - - - 296,565 296,565 Depreciation 17,579 - - - 17,579
Debt service 69,350 - - - 69,350
Capital improvements 7,048,811 3,256,267 3,350 - 10,308,427 Total expenses 18,607,977 7,484,616 1,696,468 296,565 28,085,626 Revenues over (under)
expenses 6,649,652 2,814,186 (804,425) 1,260,217 9,919,630 Capital improvements & equip - - - - -
classified to fixed assets
Developer contributed sewer lines
Transfers in (out)- - 654,914 - 654,914 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 3/31/2023 203,153,394$ 109,905,200$ 4,059,347$ 6,058,320$ 323,176,262$ EXHIBIT 8
05/28/2024 C9 19 of 38

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 May 28, 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
05/28/2024 C9 20 of 38
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)
5010027 425019 CRB24 CalRecycle Beverage Container Grant Revenue 25,291.00$ 5010470 531500 CRB24 CalRecycle Beverage Container Grant Special Dept Expense 25,291.00$

2. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010028 427100 OPIOD Opioid Federal Grant Revenue 10,144.16$ 0010355 531500 OPIOD Opioid Settlement Special Department Expense 10,144.16$

3. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310777 General Plan Update Reserve (21,870.00)$ 0010320 521000 Planning Professional Services 21,870.00$

4. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010031 432100 Building Permit Fees 18,000.00$
0010325 521000 Land Development Professional Services 18,000.00$ Account Number
Revenues are hereby adjusted and appropriations are hereby made for the Beverage container Recycling Grant.

Appropriations are hereby made for the General Plan Update Contract Amendment.

Account Number
Revenues are hereby adjusted and appropriations are hereby made for the California Opioid Settlement Funds.

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

Account Number
Account Number
05/28/2024 C9 21 of 38

RESOLUTION NO. 2024-

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

5. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1036301 578999 8290 Source Appropriation Account (1,050,855.00)$ 1036301 578999 8312 Source Appropriation Account 1,050,855.00$

6. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010030 431260 PRESN Moonlight Special Events Revenue 20,530.50$ 0010030 431200 SH1 Moonlight Amphitheater Revenue 73,431.43$ 0010030 431200 SH3 Moonlight Amphitheater Revenue 71,720.11$ 0010560 531500 SH1 Cultural Arts Special Department Expenses 68,441.33$ 0010560 531500 SH2 Cultural Arts Special Department Expenses 37,149.58$ 0010560 531500 SH3 Cultural Arts Special Department Expenses 42,646.15$ 0010560 531500 Cultural Arts Special Department Expenses 17,444.98$

7. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1070550 521040 HDM HDM Service Contract Expense 13,500.00$ 1070028 427018 HDM Senior Nutrition Grant Revenue 13,500.00$

8. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1070550 521040 CONG Congregate Meal Service Contract Expense 8,500.00$ 1070028 427018 CONG Senior Nutrition Grant Revenue 8,500.00$ Revenues are hereby adjusted and appropriations are hereby made for the Congregate Meal Service Contract.

Account Number
Account Number
Revenues are hereby adjusted and appropriations are hereby made for the Home Delivered Meal Service Contract.

Account Number
Revenues are hereby adjusted and appropriations are hereby made for Moonlight 2023 Summer Season Reconciliation.

Account Number
Appropriations are hereby adjusted for the Townsite Complete Streets Project. 05/28/2024 C9 22 of 38

RESOLUTION NO. 2024-

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

9. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5070000 310410 Wave Waterpark Fund Balance (88,000.00)$ 5070580 541000 Wave Electricity & Natural Gas Expense 88,000.00$

10. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5070000 310410 Wave Waterpark Fund Balance (405,000.00)$ 507058 562000 Wave Waterpark Replacement Capital 405,000.00$

11. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010000 310765 Park Maintenance & Improvement Fund Balance (125,000.00)$ 0010900 590002 Transfer out from General Fund 125,000.00$ 5070090 482001 Transfer In from General Fund 125,000.00$ 0026555 578999 8354 Park Improvement Source Appropriation 125,000.00$

12. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010034 435110 Forest Agency Fire Reimbursement 258,835.00$ 0010260 511000 00250 Fire Suppression Overtime 258,835.00$ Revenues are hereby adjusted and appropriations are hereby made for Out-of-Area Fire Suppression.

Account Number
Account Number
Appropriations are hereby made for the South Buena Vista Ballfield Bridge Replacement.

Account Number
Appropriations are hereby made for the Wave Waterpark Roof Replacement.

Account Number
Appropriations are hereby made for Wave Waterpark Utility Increase. 05/28/2024 C9 23 of 38

RESOLUTION NO. 2024-

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

13. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010090 482310 Transfer in from Fund 310 3,815.62$
3100900 590001 Transfer out to General Fund 3,815.62$

14. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1250027 425001 SLESA revenue account 38,683.66$
1250000 310410 SLESA Fund Available fund balance (85,760.80)$ 1250900 590001 Transfer out to General Fund 124,444.46$ 0010090 482125 Transfer in from SLESA Fund 124,444.46$

15. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5020900 590503 Transfer out to Fund 503 88,564.72$
5090900 590503 Transfer out to Fund 503 6,263,021.55$
5030090 482502 Transfer in from Fund 502 88,564.72$
5030090 482509 Transfer in from Fund 509 6,263,021.55$
Account Number
Appropriations are hereby made for Reimbursement of Sewer Funds for Capacity Increasing Projects.

Account Number
Appropriations are hereby made for Reallocation of Interest Revenue (Fund 310).

Account Number
Appropriations are hereby made for COPS/SLESA Program Allocation. 05/28/2024 C9 24 of 38

00056393 5
RESOLUTION NO. 2024-

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE

BUENA SANITATION DISTRICT, AMENDING THE OPERATING BUDGET FOR FISCAL YEARS 2023/24 AND 2024/25
The Board of Directors of the Buena Sanitation District does resolve as follows:

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

A.On June 27, 2023 the Board of Directors adopted Resolution 2023-5 approving the Operating Budget for Fiscal Years 2023/24 and 2024/25.

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

2.Action.

A.The Operating Budget for Fiscal Years 2023/24 and 2024/25 is amended as set forth in Exhibit A.

3. Adoption. PASSED AND ADOPTED at a meeting of the Board of Directors of the Buena Sanitation District held on May 28, 2024, by the following vote:

AYES:

NOES:

ABSTAIN:

APPROVED AS TO FORM:

WALTER CHUNG, DISTRICT COUNSEL
By:

JOHN B. FRANKLIN, CHAIRPERSON
ATTEST:

KATHY VALDEZ, CLERK OF THE BOARD
By:

APPROVED
Walter C. Chung
20240117140803
05/28/2024 C9 25 of 38
EXHIBIT 10

RESOLUTION NO. 2024-

BUENA SANITATION DISTRICT BOARD OF DIRECTORS
PAGE 1 EXHIBIT A

15. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5050900 590506 Transfer out to Fund 506 149.00$
5100900 590506 Transfer out to Fund 506 3,095,127.77$
5060090 482505 Transfer in from Fund 505 149.00$
5060090 482510 Transfer in from Fund 510 3,095,127.77$
Appropriations are hereby made for Reimbursement of Sewer Funds for Capacity Increasing Projects.

Account Number
05/28/2024 C9 26 of 38

EXHIBIT 11

RECOMMENDED PERSONNEL CHANGES
May 28, 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:

Human Resources Department
Reclassify the Principal Human Resources Analyst to Human Resources Manager The Principal Human Resources Analyst position is currently vacant. Meanwhile the workload in the department is ramping up with the need for higher level expertise in payroll, benefits and labor relations. Upgrading the position will allow the department to identify a replacement with expert experience in the technical aspects of personnel functions. It will also allow the department to identify an incumbent with a high level of labor relations experience in anticipation of the City negotiating four bargaining unit agreements in the next fiscal year.

Fiscal Impact: This proposed change will result in an increase of $16,579 to General Fund accounts in the FY2023-24 Operating Budget for the duration of the fiscal year. These funds are available due to salary savings in the Human Resources budget.

Multiple Departments
Increase Vista City Maintenance Association (VCMA) salary rates by 3% across the board.

A salary study of all positions within the VCMA represented bargaining unit was conducted earlier this year. In this review, most positions in this group were found to be below median for the market by anywhere from 0.68% to 3.18%. In order to maintain consistency between grades and eliminate potential contraction of salaries within classifications, staff recommends providing a three percent (3%) across the board increase to the VCMA pay scale. Staff has met and conferred with the VCMA and developed side letter language to this effect.

Fiscal Impact: The proposed change will result in an estimated increase of about $10,400 to both General Fund and non-General Fund accounts. These funds are available due to salary savings in the accounts where VCMA positions have been budgeted. The annual ongoing cost to the City resulting from this adjustment is approximately $130,000, of which approximately 52 percent is General Fund and 48 percent is enterprise (sewer) funds. 05/28/2024 C9 27 of 38

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. 2024-61 on May 14, 2024.

B. The City Council further desires to amend the City-Wide Classification and Compensation Index to reflect the following changes:
Increase the salary ranges of positions represented by the Vista City Maintenance Association by 3%.
Add the position of Human Resources Manager.

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

2. Action.

A. The City-Wide Classification and Compensation Index is hereby amended as provided in the Attachment attached hereto and incorporated herein by reference, and shall take effect as of June 1, 2024.

B. All resolutions in conflict herewith are repealed and shall be of no further force or effect after May 28, 2024.
05/28/2024 C9 28 of 38
EXHIBIT 12

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 May 28, 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 June 1, 2024

APPROVED
Walter C. Chung
20240520111247

05/28/2024 C9 29 of 38

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE June 1, 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 4,696$ -5,709$ Vma Community Improvement Maintenance Worker I V17 F 4,473$ -5,437$ 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 Human Resources Manager MCP 1 10,350$ -12,579$ 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
05/28/2024 C9 30 of 38

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE June 1, 2024

AUTHORIZED
GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES
FIRE DD Fire Chief MCP 1 10,043$ -21,248$
DEPARTMENT Vco Deputy Fire Chief FM40 2 14,552$ -17,687$ Vco Fire Division Chief FM30 1 13,971$ -16,982$
Vco Fire Battalion Chief (40-hour)FM15 1 13,360$ 16,239$ Vco Fire Battalion Chief (56-hour)FM10 3 12,146$ -14,763$ Mgt Fire Marshall FM20 1 12,146$ -14,763$
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 Fightfighter/Paramedic Recruit S29 A/F 5,155$
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 5,994$ -7,285$ Vma Fleet Maintenance Worker II V25 3 A/F 5,437$ -6,608$ Vma Fleet Maintenance Worker I V21 F 4,931$ -5,994$ Right-of-Way Mgt Public Works Supervisor MCP 1 6,982$ -8,487$ Maintenance Vma Street Maintenance Worker III V23 4 5,178$ -6,294$ Vma Street Maintenance Worker II V19 12 A/F 4,696$ -5,709$ Vma Street Maintenance Worker I V17 F 4,473$ -5,437$ Vma Maintenance Worker Trainee V11 3,864$ -4,696$ Sanitary Sewer Mgt Public Works Supervisor MCP 1 6,982$ -8,487$ Maintenance Vma Wastewater Worker III V27 3 5,709$ -6,939$ Vma Wastewater Worker II V22 12 A/F 5,053$ -6,142$ Vma Wastewater Worker I V20 F 4,812$ -5,849$
Vma Maintenance Worker Trainee V11 3,864$ -4,696$ Park/Facility Mgt Public Works Supervisor MCP 2 6,982$ -8,487$ Maintenance Vma Park Maintenance Worker III V23 2 5,178$ -6,294$ Vma Facilities Maintenance Worker III V23 2 5,178$ -6,294$ Vma Facilities Maintenance Worker II V19 4 A/F 4,696$ -5,709$ Vma Facilities Maintenance Worker I V17 4,473$ -5,437$ Vma Maintenance Worker Trainee V11 3,864$ -4,696$ 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 5,178$ -6,294$ 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.
05/28/2024 C9 31 of 38

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE June 1, 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. Firefighter/Paramedic Recruit and Firefighter/Paramedic are flexibly staff positions. 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. 05/28/2024 C9 32 of 38

RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, APPROVING A LETTER OF AGREEMENT BETWEEN

THE CITY OF VISTA AND THE VISTA CITY MAINTENANCE ASSOCIATION

AND REPEALING THE PROVISIONS OF ANY RESOLUTIONS IN CONFLICT

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

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

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

B. As a result of the meet and confer process a side letter of agreement was reached with the representatives of VCMA for implementing a 3% salary increase to that existing Memorandum of Understanding by adoption of Resolution 2022-124.

C. As a result of the meet and confer process, an additional side letter of agreement has been reached with the representatives of VCMA for implementing another 3% increase to the existing Memorandum of Understanding.

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

2. Action.

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

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

C. The provisions of any resolutions in conflict herewith are repealed and shall be of no further force or effect after May 28, 2024.
[Continued on page 2.]
05/28/2024 C9 33 of 38
EXHIBIT 13

RESOLUTION NO. 2024-

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

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on May 28, 2024, by the following vote:

AYES:

NOES:

ABSTAIN:

APPROVED AS TO FORM:

WALTER CHUNG, ACTING CITY ATTORNEY
By:

JOHN FRANKLIN, MAYOR
ATTEST:

KATHY VALDEZ, CITY CLERK
By:

APPROVED
Walter C. Chung
20240520111647
05/28/2024 C9 34 of 38

PRIOR ACTIONS
Fiscal Year 2023/24 Third Quarter Financial Report
On March 12, 2024 Received and filed the Fiscal Year 2023/24 Second Quarter Financial Report.

Adopted City Council Resolution No. 2024-36, 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. 2024-37, amending the City-Wide Classification and Compensation Index, and repealing the provisions of any resolutions in conflict herewith (Vote: 4-0, O’Donnell absent).

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 (Vote: 5-0)/
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 05/28/2024 C9 35 of 38
EXHIBIT 14

2021/22 and 2022/23; adopted Buena Sanitation District Resolution 2022-21, amending the Operating Budget for Fiscal Years 2021/22 and 2022/23 (Vote: 5-0).

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

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

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

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

On May 11, 2021, received and filed the Fiscal Year 2020/21 Third Quarter Financial Report; adopted City Council Resolution No. 2021-70, amending the Operating Budget for Fiscal Years 2020/21 and 2021/22, and amending the Capital Project Budget for Fiscal Years 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 05/28/2024 C9 36 of 38

Years 2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2018/19 and 2019/20 and adopted Community Development Commission Resolution No. 2020-2, adopting a Capital Project Budget for Fiscal Years 2018/19 and 2019/20 (Vote: 5-0).

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

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

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

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

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

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 05/28/2024 C9 37 of 38

Resolution No. 2018-5, amending the Operating Budget for the 2017/18 Fiscal Year; and adopted City Council Resolution No. 2018-24, amending the City-Wide Classification and Compensation Index, and Repealing the Provisions of any Resolutions in Conflict Herewith (Vote: 4-0, Rigby absent).

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

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

On June 13, 2017, adopted City Council Resolution No. 2017-95, Buena Sanitation District Resolution No. 2017-5, and Community Development Commission Resolution No. 2017-1, approving the Annual Operating Budget for Fiscal Year 2017/18 (Vote: 5-0). 05/28/2024 C9 38 of 38