Vista City Council
December 10, 2024

ACTION:
____________________________
Clerk/Secretary
Department: Finance Item No: C15
Prepared by: Matt McDonald, Assistant Director Meeting Date: December 10, 2024 Approved by:

Mike Sylvia, Director/Treasurer
John Conley, City Manager Agenda Location: Consent Calendar SUBJECT: FISCAL YEAR 2024/25 FIRST QUARTER FINANCIAL REPORT RECOMMENDATION:

1.Receive and file the Fiscal Year 2024/25 First 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 2024/25 and 2025/26.

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.

CORRELATION TO CITY COUNCIL GOALS: Fiscal Responsibility.

PRIOR ACTION: On November 12, 2024, Received and filed the Fiscal Year 2023/24 Fourth Quarter Financial Report; adopted City Council Resolution No. 2024-190, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25 and amending the Capital Project Budget for Fiscal Years 2024/25 and 2025/26; Directed staff to update rental assistance program to include rehousing assistance; update language of Traffic Calming and Mobility Reserve to accommodate for sidewalk projects; postpone allocation of slurry seal project funding until specific budgetary discussion is held; and support HMLA 369 families with any remaining funds from Graffiti Pilot Program following the City’s grant application (Vote: 5- 0).

Please see Exhibit 13 for a comprehensive list of prior actions.

STATEMENT ON THE SUBJECT: General Fund operating revenues and expenditures are within budgetary expectations as of September 30, 2024. Exhibit 3 provides budgetary and actual revenue information on General Fund revenues. As of September 30, 2024, the City has received 21.2 percent of the General Fund Total Resources (revenues plus other financing sources) projected for the fiscal year.

Revenues are below the 25 percent mark at this point in the fiscal year. This is common and expected for the first 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 in July and August are related to prior year activity and are therefore, consistent with prior years, accrued back to the prior fiscal year.

AGENDA
REPORT

CITY COUNCIL

COMMUNITY DEVELOPMENT COMMISSION

SUCCESSOR AGENCY

BUENA SANITATION DISTRICT

JOINT POWERS FINANCING AUTHORITY
Approved the above recommendation, received and filed the FY 2024/25 First Quarter Financial Report and adopted the following: 1) City Council Resolution No. 2024-200. Vote: 5-0; 2) Buena Sanitation District No. 2024-14. Vote: 5-0; 3) City Council Resolution No. 2024-202. Vote: 5-0

MEETING DATE: December 10, 2024 PAGE 2
SUBJECT: FISCAL YEAR 2024/25 FIRST QUARTER FINANCIAL REPORT Exhibit 5 provides comparative information for General Fund expenditures. As of September 30, 2024, the City had expended 19.5 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 25 percent level at the end of the first quarter 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 in July and August are related to prior year activity and are accrued back to the prior fiscal year.

The “snapshot in time” of the City’s financial picture at September 30, 2024, reflects $25,643,061 in revenues received from external sources (see Exhibit 3). For comparison purposes, this is $3.4 million lower when compared to last year’s first quarter amount of $29,032,098. The September 30, 2024 revenue total does not include sales tax revenue for September as that information was not available at the time of the report. Last year’s first quarter revenue has been updated to reflect the actual revenue as opposed to estimated revenue for income earned but not received when the 2024 first quarter report was written. This fiscal year’s budgeted adjusted total resources (revenue plus other financing sources) estimated for the General Fund is $121,157,451. Of this, $25,646,247, or 21.2 percent has been received. Adjusted estimated budgeted General Fund appropriations are $138,485,516, with $26,988,137 or 19.5 percent expended (see Exhibit 5). Exhibit 1 provides financial and economic highlights as they pertain to the City.

Requested Budget Adjustments. There are 16 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
Civic Center Heating System Replacement (General Fund-Prop L) 250,000 Civic Center Joint Repair (General Fund-Prop L) 350,000 Reserve Fire Ladder Truck (General Fund-Prop L) 800,000 Additional Traffic Deputy (General Fund) 306,994
Property Tax 1484 Revenue (General Fund) 306,994
Rise Above Program (General Fund) 17,000
Citywide Park Restroom Master Plan (General Fund) 437,760 Restroom at Luz Duran Park (CDBG Fund) 99,838
Slurry Seal Project (Deferred Street Construction Fund) 859,737 Sewer Hydraulic Modeling & Asset Management Software (Sewer Fund) 53,940 Sewer Hydraulic Modeling & Asset Management Software (BSD Fund) 33,060 Cyclovia Vista 2024 (General Fund) 8,000
CivicSpark Fellowship for Climate Action Plan (General Fund) 25,000 Wave Waterpark Renovation Projects (Wave Fund) 155,000 Regional Solid Waste Association Allocation (General Fund) 17,573 17,573 Transfer to Capital Project Fund for Neighborhood Lighting (General Fund) 1,853,342 TOTALS 324,567 5,267,244
The budget adjustment Resolutions for the above items are attached as Exhibits 9 and 10. 12/10/2024 C15 2 of 38

MEETING DATE: December 10, 2024 PAGE 3
SUBJECT: FISCAL YEAR 2024/25 FIRST QUARTER FINANCIAL REPORT Personnel Changes. Staff has identified and recommends three personnel changes included in the first quarter financial report. The proposed changes include an increase salary band of the Homeless Services Program Manager, an increase in salary range of the Emergency Medical Technician Classification, and the reclassification of one Senior Account Clerk to Management Analyst. Exhibit 11 provides a description of the proposed changes and Exhibit 12 is the authorizing resolution and accompanying amended City- wide Classification and Compensation Index to implement the changes.

FISCAL IMPACT: After accounting for the recommended budget adjustments, General Fund revenues and expenditures are in-line with budgetary expectations on September 30, 2024. If approved, the Resolutions within this report will adjust the projected appropriations and revenues in specified accounts.

EXHIBITS:

1.First Quarter Financial Report Financial and Economic Highlights.

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

3.General Fund Revenue Summary; three months ending September 30, 2024. This summary reflects General Fund revenues that were received during the first 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 the majority 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 reasonableness of the revenue estimate for this year.

5.General Fund Expenditure Summary; three months ending September 30, 2024. Presents expenditures by operating budget unit for the General Fund. At this point, expenditures conform to the budgetary plan with no material areas of concern. It should be noted that the amounts shown in the “Expended As Of” column report expenditures only and do not include encumbrances. Some expenditures may tend to be slightly understated because of bills paid in October for goods and services received on or before September 30, 2024. This schedule shows expenditures paid and accrued as of the end of the fiscal year.

6.Reconciliation of Original Revenue Estimates and Appropriations to Amounts on September 30, 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, September 30, 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; three months ending September 30, 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 2024/25 and 2025/26

10. Buena Sanitation District Resolution No. 2024- , amending the Operating Budget for Fiscal Years 2023/24 and 2024/25

11.Recommended Personnel Changes
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MEETING DATE: December 10, 2024 PAGE 4
SUBJECT: FISCAL YEAR 2024/25 FIRST QUARTER FINANCIAL REPORT

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.Prior Actions
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FIRST QUARTER FINANCIAL REPORT

FINANCIAL AND ECONOMIC HIGHLIGHTS
The first quarter report serves to provide a comprehensive financial and economic assessment of the City's fiscal performance throughout the first three months of operation for FY 2024/25.

Local Property Tax: In FY 2024/25, the City's combined assessed valuation, including both secured and unsecured property, reached $16,865,643,080, marking a substantial 5.3 percent increase compared to the previous year’s combined asset valuation of $16,022,372,987. Budget projections for property tax revenues in FY 2024/25 were set at $35,943,320.

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 first quarter, spanning from July 1, 2024, to September 30, 2024, the valuation of residential building permits in Vista reached $4,809,692, a significant decrease compared to the $10,754,086 recorded during the same period in 2023.

For new non-residential buildings, permits during the first quarter ending September 30, 2024, amounted to $1,192,002, signifying an increase compared to the $413,693 reported for the first quarter ending September 30, 2023. This increase was primarily driven by a rise in permits issued for Stores and Other Mercantile Buildings, with a total of $858,589 in permits issued during the first quarter ending September 30, 2024, compared to $343,693 during the same period in 2023.

In total, the valuation of all building and related permits for the first quarter ending September 30, 2024, reached $11,498,034, marking a decrease from the $26,612,580 reported for the same period in 2023. This decrease is largely attributed to a decline in permits for adding or altering all other buildings and structures, which totaled $4,481,799 as of September 30, 2024, compared to $13,381,207 as of September 30, 2023.

General Fund revenues from fees and permits, including those for building, engineering, and planning, totaled $884,773 during the first quarter ending September 30, 2024—a decrease from the $1,014,583 reported during the same period in 2023. This decrease is attributed to reductions in both planning and building fees, which fell by 17.5% and 22.4%, respectively, compared to 2023. Engineering fees in 2024 were similar to 2023, increasing by 0.1%.

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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EXHIBIT 1

Local Employment: The City of Vista has experienced a marginal increase over the past twelve months. According to preliminary data for September 2024, the San Diego County unemployment rate stands at 4.6 percent, an increase from the 4.2 percent reported in September 2023.

Similarly, the City of Vista's labor force in September 2024 was recorded at 45,264 with 43,024 individuals employed. This resulted in an unemployment rate of 4.9 percent, an increase from the 4.5 percent reported in September 2023.

Consumer Price Index: In the greater San Diego area, the Consumer Price Index (CPI) experienced an increase, recording a 5.1 percent rise for the entire calendar year of 2023. This marks a significant decrease compared to the 7.7 percent increase observed in 2022.

In the latter half of 2023, the annual growth rate was 4.8 percent, reflecting ongoing shifts in the economy. Moving into the first half of 2024, there is a noticeable change as the CPI begins to show a downward trend, with an annual increase of 3.5 percent. These data points offer valuable insights into the region's continuously evolving economic landscape.

Housing: In September 2024, the median prices for Single Family Detached (SFD) properties in Vista's zip codes experienced an increase of 6.2 percent, reaching a new milestone at $900,000, compared to the $847,500 recorded in the same month of 2023. Throughout the first quarter of FY 2025, the number of SFD units sold totaled 125, reflecting a 10.7 percent decrease from the corresponding period in FY 2024. The chart below provides a detailed comparison of full-value houses sold versus median prices in the preceding 10 quarters.

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BUILDING PERMIT VALUATIONS
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Similarly, in September 2024, the median prices for Single Family Attached (SFA) properties in Vista's zip codes exhibited a significant increase of 6.0 percent, reaching a new benchmark at $615,000, in contrast to the $580,000 recorded in the same month of 2023. During the first quarter of FY 2025, the number of SFD units sold amounted to 42, reflecting a 16.7 percent increase from the corresponding period in FY 2024. The chart below offers a comprehensive comparison of full-value houses sold in relation to median prices over the preceding 10 quarters.

Sales Tax: The City's share of retail sales tax revenues is heavily influenced by employment stability and consumer confidence. For FY 2025, taxes collected by local businesses during the $842,500
$774,500 $768,000 $760,000
$840,000 $847,500 $845,000
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first quarter amounted to an estimated $5,351,243 Sales figures for September were estimated, as the actual amounts were not available at the time this report was written. Sales tax revenue for the first quarter of 2024 was $5,792,458, reflecting a 7.6 percent decrease compared to the previous year. This reduction can be primarily attributed to the impact of high inflation from 2021 to 2023 on current-day prices and shifts in consumer demand of services which are non- taxable.

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 FY 2024/25, $7,227,000 has been allocated to service the debt on certificates of participation issued to finance a number of facilities throughout the City.

Anticipated Proposition “L” revenues totaling $11,927,710 have been incorporated into the FY 2024/25 operating budget to cover fire and debt service costs amounting to $8,432,021. The anticipated excess difference of $3,495,689 will be set aside, along with existing Proposition “L” reserves collected in previous years. In the table below, the 2024/25 revenues and expenditures are based on estimates, which will be updated with actual results in the fourth-quarter report. As of September 30, 2024, the estimated amount to be held in the Proposition L reserve by the end of FY 2024/25 is $22,810,668.

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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 2024/25, estimated fees to bolster the City's recreation programs amounted to $5,017,690. By the end of the first quarter, a total of $2,612,999, equivalent to 52.1 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 2024/25 to sustain these programs were $3,567,500. By the end of the first quarter, collections had reached $884,773, or 24.8 percent of the total revenue estimate.

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 Activity Summary - Proposition L
Fiscal Year Revenue Expenses Transfer 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$ (7,859,046)$ 4,150,092$
2022/23 11,950,840$ (8,042,552)$ 3,908,289$
2023/24 11,874,115$ (8,235,600)$ (4,040,432)$ (401,917)$ 2024/25*11,927,710$ (8,432,021)$ 3,495,689$
Inception-to-date 148,858,162$ (122,007,062)$ (4,040,432)$ 22,810,668$ *Based on budget estimates
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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 2024/25 to support these city services, primarily administered by the Fire Department, amounted to $10,930,463. Within this figure, $4,161,295 represents an estimated amount to be received from the Vista Fire Protection District (District) for fire and emergency medical services provided to the District. The agreement between the City and the District dictates that the District will pay the City a portion of its revenues as they are received. However, since most of the District's revenues come from property taxes, substantial payments are not expected until the second half of the fiscal year. By the end of the first quarter, $1,390,168, or 12.7 percent of the total revenue estimate for fire- related services had been collected, emphasizing robust financial support in this area.

Investment Rates: During the first quarter of 2024/25, the Federal Reserve Board (commonly known as "the Fed") opted to decrease the Federal Funds Rate by 50 basis points. This decision signals growing confidence that inflation, which peaked at 9.1 percent in June 2022, according to the Bureau of Labor Statistics (BLS), has subsided. As of September 2024, inflation, as reported by the BLS, stood at 2.4 percent, with the Fed's target rate for inflation being 2.0 percent. This shift in the Fed's approach—from using monetary policy primarily to combat inflation to using it to stimulate economic growth—has significantly impacted the lower limit for interest rates on various business and consumer loans. Reducing rates at this level typically leads to an increase in demand for new loans, which, in turn, stimulates economic activity and contributes to overall Gross Domestic Product (GDP) growth.

The City's yield on its investment portfolio tends to align with broader interest rate trends. This alignment stems from the fact that funds, typically invested over five-year terms for optimal returns, become available for reinvestment at prevailing interest rates as existing investments mature. The City employs a strategic approach to portfolio management, prioritizing long-term value optimization. This strategy may involve emphasizing short-term positions when the yield curve aligns with this approach. Nevertheless, staff remain steadfast in maintaining the portfolio's duration to match its stated index benchmark while ensuring safety of the City’s financial assets, and ample liquidity to meet the City's cashflow requirements.

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FIRST QUARTER FINANCIAL REPORT

DISCUSSION ON RECOMMENDED BUDGET ADJUSTMENTS

1.Proposition L Projects: Staff recommends funding three projects with the Proposition L reserve to improve/maintain assets that were originally funded through the passage of Proposition L. Proposition L is a half-cent sales tax increase that went into effect on April 1, 2007. Proposition L dollars were used to fund the construction of significant needs in the city that would have otherwise gone unfunded. The reserve (0010000.310744) is funded through revenues in excess of the needs to pay off the annual bond obligation and $1.2 million in fire salaries. A total of $1,400,000 is recommended to be used from the Proposition L reserve for the three projects; any funds remaining upon project completion will be returned to the reserve.

Staff recommends an appropriation of $250,000 be made into the Facility Maintenance Capital Replacement account (6020155.562000.PROPL) to fund the replacement of the Civic Center heating system. Due to age and wear and tear the Civic Center heating system needs replacement. The existing pumps are losing flow and pressure and need to be rebuilt however, parts of the system are now obsolete. Staff recommends replacing both the system pumps and boilers with new high efficiency, industry standard equipment which will increase efficiency, reduce required maintenance, and have repair parts readily available.

Staff recommends an appropriation of $350,000 be made for Civic Center Joint repair project (0026556.578999.8389). The Civic Center Water Leak Repair Project will address four separate building leak locations identified at the expansion joint, concrete walkway roof structure, and roof drains. The repairs are located on the 2nd floor of the Civic Center, near the employee breakroom and fitness room. The work will include the removal and replacement of existing concrete, waterproofing, drains, and the expansion joint. Additionally, the project will involve leak testing of the newly waterproofed areas to ensure that the repairs are sealed correctly.

Staff recommends allocating $800,000 to the Suppression Replacement Capital Outlay account (0010260.562000.PROPL) to purchase a Reserve Fire Ladder Truck. This vehicle includes essential features such as an aerial ladder or bucket, a waterway to deliver water to the ladder’s nozzle, and tools for specialized rescues, including confined spaces, trench, water, and vehicle extractions. It supports trained personnel in delivering capabilities beyond those of a standard fire engine. Unlike neighboring cities such as Escondido, San Marcos, Oceanside, and Carlsbad, Vista does not currently have a reserve ladder truck. When the primary ladder truck is out of service for maintenance, repairs, or training, the city’s firefighting and rescue capabilities are significantly reduced.

This creates a gap in service that impacts the safety and readiness of the fire department. A reserve ladder truck provides essential benefits to the fire department. It ensures operational readiness by maintaining capacity when the primary ladder truck is unavailable due to repairs or maintenance. In the event of equipment failures, it acts as a safety net, allowing uninterrupted service. Additionally, it supports firefighter training without taking the primary truck out of service, ensuring crews are well-prepared for real emergencies. A reserve ladder truck would significantly enhance the department’s ability 12/10/2024 C15 11 of 38
EXHIBIT 2

to respond effectively and efficiently to emergencies, ultimately improving public safety in Vista.

2. Additional Traffic Deputy: On September 10, 2024, City Council gave direction to staff to add a DUI Enforcement Deputy. Estimated costs of $306,994 for the remainder of the fiscal year ($184,700 pro-rated salary/benefits/overhead, $93,698 new vehicle/vehicle maintenance, and $28,596 for other start-up costs) are recommended to be appropriated in the Law Enforcement Contract Services Account (0010200.521040). This additional appropriation will be funded through the recognition of additional AB 1484 Property Tax revenue (0010001.401970) based on updated revenue estimates.

3. Rise Above Program: The Rise Above Program is an 8-week youth leadership initiative hosted by the Vista Sheriff’s Office, designed for third, fourth, and fifth graders and their parents. This free program, exclusive to Vista residents, offers valuable lessons on important topics like gang prevention, physical and mental wellness, and drug/alcohol/tobacco awareness. Staff recommends an appropriation of $17,000 be made into the Law Enforcement Special Department Expense account (0010200.531500.FORFT) to cover overtime for the Deputies plus other expenses including food and refreshments that is not covered by the JAG grant. This will be funded through the Asset Forfeiture Reserve (0010000.310544).

4. Citywide Park Restroom Master Plan: On October 8, 2024, City Council received a report on the Citywide Park Restroom Master Plan and approved staff’s recommendation to utilize Redevelopment Fund Reserves (0010000.310758) to fund the improvements. The improvements recommended for FY 2024/25 total $437,760. Staff recommends an appropriation in this amount be made into the Facility Maintenance Park Needs Assessment Capital Replacement account (6020150.562000.PA25).

5. New Restroom at Luz Duran (CIP 8351): Luz Duran Community Park requires a new restroom which will significantly improve the infrastructure for the low- and moderate- income residents in the area. Staff recommends the use of funds available from the CDGB-CV funds from the following accounts: $9,720.00 (1030360.531500.ECV01), $34,463.63 (1030360.562000.ECV01), and $55,654.78 (1030360.562000.ECV03). An appropriation of $99,838.41 to be made in the Luz Duran Community Center & Sheriff’s Substation Project source appropriation account (1036301.578999.8351).

6. 2024 Slurry Seal Project: Slurry seal maintenance extends the lifespan of existing street surfaces, reducing the need for expensive repairs and reconstruction as asphalt pavement naturally deteriorates over time. This project involves applying an asphalt slurry to paved roads in designated zones throughout the City on a rotating basis.

Project locations are determined using the City’s Pavement Management System, Deferred Street Construction funds are currently available for some of the streets identified in the current project list. Staff recommends programming $859,736.66 into Street Construction and Overly Project (1286565.578999.8225) from the Deferred Street Construction Fund Balance (1280000.310410).

12/10/2024 C15 12 of 38

7. Sewer Hydraulic Modeling & Asset Management Software: The City and Buena Sewer Master Plans are currently being updated. At present, the agencies spend approximately $15,000 per study using an on-call consultant to assess development impacts and operational changes, with each analysis taking about six weeks to complete. The introduction of new Sewer Hydraulic Modeling and Asset Management software will enable staff to perform these analyses more efficiently and cost-effectively after the Master Plan updates are finalized in early 2025. The existing Sewer Asset Management software, which relies on numerous custom integrations requiring ongoing maintenance, will no longer be supported by its vendor after 2025. The proposed software will operate on the same platform as the Sewer Hydraulic Modeling software and integrate seamlessly with GIS. This alignment supports IT’s objective of minimizing custom integrations and will be optimized alongside the Cityworks/GIS systems reimplementation project. Funding will cover the purchase, licensing, configuration, and training for the Sewer Hydraulic Modeling and Asset Management software, provided by Aquanuity. Staff recommends an appropriation of $53,940 be made into the Vista Sewer Engineering Professional/Consulting Services expense account (5010376.521000) and an appropriation of $33,060 be made into the Buena Sanitation District (BSD) Engineering Professional/Consulting Services expense account (5040385.521000).

These increases will be funded from available fund balance in Vista Sewer (5010000.310410) and BSD (5040000.310410).

8. Cyclovia Vista 2024: The first year of this newly implemented annual event, Cyclovia, meaning “Cycleway” in Spanish, involves temporarily closing certain streets to automobiles, allowing cyclist and pedestrians full access to the roadways. These events are hosted worldwide, including locally in Encinitas, San Diego, Pacific Beach, and Chula Vista. Staff recommends the use of $8,000 Climate Action Plan (CAP) Reserves (0010000.310778) which includes an $800 grant for Clean Air Day and an appropriation be made in the CAP Special Department Expense account (0010145.531500.CAP).

9. CivicSpark Fellowship for the City’s Climate Action Plan: CivicSpark is a highly regarded, evidence-based AmeriCorps program dedicated to enhancing the capacity of local governments and communities to tackle resilience challenges, including climate change, water resource management, affordable housing, and mobility. CivicSpark Fellows work on research, planning, and implementation projects that help public agencies advance their resilience goals. The City would like to staff a ¾ time position from January to September 2025 for a Fellow to play a vital role in advancing our environmental initiates, including support for administrative and outreach efforts, Earth Month 2025 planning, Environmental Commission assistance, and preparation for the CAP update. Staff recommends allocating $25,000 from the Climate Action Plan (CAP) Reserves (0010000.310778) an appropriation be made in the CAP Professional/Consulting Services expense account (0010145.521000.CAP).

10. Wave Waterpark Renovation Projects: Multiple significant renovations are needed at the City’s Wave Waterpark to keep the facility safe and operable. Because of the failing roof, which was replaced this year, and due to age and normal wear-and-tear, the projects listed below will need to be completed to keep the park operable. Staff recommends an appropriation of $155,000 be made into the Wave Water Park Land and Building 12/10/2024 C15 13 of 38

Maintenance expense account (5070580.562000.WFCR). Funds of $45,000 are available in the Wave Water Park maintenance reserve (0010000.310785) and $110,000 in the Wave Water Park Future Capital Replacement (5070000.310742) to fund these projects:

Office - Mold Remediation - $30,000
Office - Public Works Rebuild - $10,000
Office - Furniture/Supplies Replacement - $10,000
Women’s Locker Room - Mold Remediation - $20,000
Women’s Locker Room - Plumber - $20,000
Women’s Locker Room - Public Works Rebuild - $5,000
Repair of Flow Rider Pumps (2) - $60,000

11. 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 2024/25 is $17,573.22. Staff recommends recognizing additional revenue of $17,573.22 into the RSWA revenue account (0010025.423000) and an appropriation be made in the RSWA expense account (0010400.531500.00209).

12. Transfer to Capital Project Fund for Lighting: $1,853,342 is designated for increased neighborhood lighting, as approved by City Council. This includes $1,083,342 from the Year-End Fund Balance (1080440.562000.YEFB) and $770,000 from the Year-End Excess Cannabis Revenue (1080440.561000.YECR). The lighting project had been on hold pending the completion of a lighting study. Staff now recommends transferring these funds to the General Capital Project Fund (0026555.578999.8390) to facilitate tracking and management of project expenses.

12/10/2024 C15 14 of 38

Prior Year Current Year
Budget 9/30/2023 % Received Budget 9/30/2024 % Received Taxes:

Property Tax $16,745,093.00 587,586$ 3.51% 17,619,779$ 677,586$ 3.85% Homeowners Property Tax Relief 81,178 -0.00%81,178 -0.00% Real Property Transfer Tax 545,415 77,693 14.24% 545,415 132,866 24.36% VLF Property Tax Compensation 12,789,879 -0.00% 13,571,771 -0.00% AB 1484 Property Tax Payment (RDA)2,364,129 -0.00% 4,125,177 -0% Sales and Use Tax 23,150,350 5,792,458 25.02% 22,884,480 3,614,858 15.80% Cannabis Tax 7,000,000 896,948 12.81% 6,500,000 1,046,225 16.10% Proposition L Sales Tax 12,020,425 3,018,319 25.11% 11,927,710 1,867,729 15.66% SB 172 Sales Tax 927,215 232,268 25.05% 944,140 233,660 24.75% Transient Occupancy Tax 1,991,928 49,515 2.49% 2,081,767 217,702 10.46% Franchise Tax 4,008,676 -0.00% 4,208,243 -0.00% 81,624,288 10,654,786 13.05% 84,489,660 7,790,626 9.22% Licenses and Permits:

Business Licenses 2,465,400 1,584,158 64.26% 2,354,154 1,590,489 67.56% Bingo Licenses 15,000 3,035 20.23%15,000 3,794 25.30% Other Licenses 246,470 4,505 1.83% 232,533 4,015 1.73% 2,726,870 1,591,698 58.37% 2,601,687 1,598,298 61.43% Intergovernmental:

Motor Vehicle In-Lieu Fees 75,743 -0.00% 100,743 -0.00% Reimbursement of Mandated Costs 75,000 153,133 204.18%75,000 2,865 3.82% AB 939 Trash Fees 48,674 -0.00%49,404 -0.00% Grants 1,721,947 2,733,660 158.75%67,646 5,324,308 7870.84% Other 7,000 -0.00%7,000 -0.00%
1,928,364 2,886,793 149.70% 299,793 5,327,173 1776.95% Charges For Services:

Recreation Fees 524,321 100,244 19.12% 554,166 143,191 25.84% Amphitheater Programs 3,623,800 2,211,094 61.02% 3,888,500 2,189,559 56.31% Facility Rentals 131,772 30,475 23.13% 146,652 78,826 53.75% Rancho Programs 181,433 38,626 21.29% 181,433 67,833 0.00% Day Camp Programs 204,584 100,720 49.23% 246,939 133,590 54.10% Building Fees 1,802,500 618,448 34.31% 1,802,500 510,416 28.32% Engineering Fees 1,635,000 297,177 18.18% 1,335,000 297,524 22.29% Planning Fees 430,000 98,957 23.01% 430,000 76,832 17.87% Fire Fees 245,700 71,272 29.01% 371,421 145,780 39.25% Ambulance Fees 5,490,692 1,402,612 25.55% 6,397,747 1,127,602 17.62% Charges To Fire Protection District 3,736,234 176,182 4.72% 4,161,295 116,785 2.81% Charges To School District 310,497 -0.00% 373,402 -0.00% Interdepartmental Direct Service Costs 4,432,987 1,008,247 22.74% 4,632,746 1,008,187 21.76% Assessments - -- - --
Other 60,441 15,920 26.34%69,959 14,760 21.10% 22,809,961 6,169,976 27.05% 24,591,760 5,910,886 24.04% Fines and Forfeitures:

Vehicle Code Fines 150,000 32,227 21.48% 150,000 26,713 17.81% Red Light Citations - 3,169 0.00%- 2,257 0.00%
Parking Fines 926,200 201,403 21.75% 926,200 270,968 29.26% Other 317,010 78,322 24.71% 317,010 112,905 35.62% 1,393,210$ 315,121$ 0$ 1,393,210$ 412,843$ 0$ THREE MONTHS ENDED SEPTEMBER 30, 2024

GENERAL FUND REVENUE SUMMARY
Continued
EXHIBIT 3

GENERAL FUND REVENUE SUMMARY
THREE MONTHS ENDED SEPTEMBER 30, 2024
Prior Year Current Year
Budget 9/30/2023 % Received Budget 9/30/2024 % Received Use of Money and Property:

Investment Income 1,957,237$ 687,894$ 35.15% 2,899,524$ 975,290$ 33.64% GASB Adjustment - 6,399,792 - - 3,698,860 - Lease Income 730,662 291,947 39.96% 737,812 249,569 33.83% Other - (8,088) 0.00%- (320,439) 0.00% 2,687,899 7,371,545 274.25% 3,637,336 4,603,280 126.56% Other Revenue:
- - 0.00%- - 0.00% - - - - - - - - - - - - 584,646 42,180 7.21% 354,946 (44) -0.01% 113,755,238$ 29,032,098$ 25.52% 117,368,392$ 25,643,061$ 21.85% Other Financing Sources:

Transfers In 363,268$ 12,060$ 3.32% 397,559$ -$ 0.00% Use of Reserves 2,829,241 - 0.00% 3,391,500 - 0.00% Source of Reserves - 4,738 - 3,186 0.00% 116,947,747$ 29,048,896$ 24.84% 121,157,451$ 25,646,247$ 21.17% Exhibit 03 Page 2 of 212/10/2024 C15 16 of 38

Exhibit 04.1 Sales Tax

8.1%

17.4%

25.0%

32.9%

40.8%

51.3%

58.5%

65.7%

74.4%

82.2%

92.8%
100.0%

8.4%

15.8%

23.4%

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
2024/25 SALES TAX YEAR-TO-DATE

BUDGET TARGET
ACTUAL
12/10/2024 C15 17 of 38

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%

0.8%1.4%2.3%

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
2024/25 PROPERTY TAX YEAR-TO-DATE

BUDGET TARGET
ACTUAL
Series3
12/10/2024 C15 18 of 38

Expended %Expended %
Budget As Of Expended Budget As Of Expended
2023/24 9/30/2023 2023/24 2024/25 9/30/2024 2024/25
GENERAL FUND:

General Government:

City Council 785,064$ 280,449$ 35.72%840,522$ 282,656$ 33.63% City Manager 1,253,471 275,059 21.94% 1,216,878 336,633 27.66% Economic Development 800,671 221,160 27.62%906,161 196,003 21.63% Human Resources 1,476,142 418,463 28.35% 1,575,851 412,820 26.20% City Clerk 743,036 231,278 31.13%857,972 219,890 25.63% Finance 2,654,016 592,645 22.33% 3,010,178 704,131 23.39% City Attorney 1,805,307 399,308 22.12% 1,820,977 390,129 21.42% Contract Legal Contingencies 222,461 6,041 2.72%200,000 19,815 9.91% Non-Departmental Expenditures 1,886,717 527,223 27.94% 2,762,995 719,624 26.05% Total General Government 11,626,885 2,951,627 25.39% 13,191,534 3,281,700 24.88% Public Safety:

Law Enforcement 28,625,888 2,448,886 8.55% 29,734,030 2,594,675 8.73% School Safety Program 25,744 99 0.38%25,744 -0.00% Code Enforcement 2,558,383 592,690 23.17% 2,675,600 677,386 25.32% Fire Administration 1,694,504 410,658 24.23% 1,981,445 566,430 28.59% Fire Training 513,457 107,878 21.01%640,967 123,789 19.31% Fire Maintenance 2,206,833 472,069 21.39% 2,325,833 503,818 21.66% Fire Suppression 16,558,956 5,097,068 30.78% 18,188,484 5,790,884 31.84% Fire Prevention 1,265,452 309,216 24.44% 1,421,702 343,717 24.18% Emergency Medical Services 10,438,169 2,454,870 23.52% 8,891,093 2,505,319 28.18% Emergency Medical Transports - -0.00% 2,184,472 630,633 28.87% Disaster Preparedness 270,306 51,832 19.18%247,706 51,728 20.88% Total Public Safety 64,157,692 11,945,267 18.62% 68,317,075 13,788,378 20.18% Community Development:

Engineering 1,292,034 264,852 20.50% 1,516,605 301,779 19.90% Traffic Engineering 937,960 257,174 27.42% 1,131,309 248,904 22.00% Planning 2,602,842 396,579 15.24% 2,646,230 468,903 17.72% Land Development 1,417,192 280,447 19.79% 1,228,070 268,768 21.89% Development Services 2,146,660 589,062 27.44% 2,075,669 555,415 26.76% Total Community Development 8,396,688 1,788,114 21.30% 8,597,883 1,843,769 21.44% Community Services:

Community Services Administration 751,663 187,067 24.89% 1,023,876 293,517 28.67% Recreation Programs 1,914,665 549,510 28.70% 2,019,505 528,319 26.16% Rancho Buena Vista Adobe 238,239 51,008 21.41%250,660 59,792 23.85% Senior Services 849,794 202,065 23.78% 1,057,855 252,480 23.87% Housing & Homelessness 2,517,533 275,180 0.00% 6,228,848 444,243 7.13% Cultural Arts 4,500,652 1,839,374 40.87% 4,441,351 1,769,387 39.84% Total Community Services 10,772,546 3,104,203 28.82% 15,022,095 3,347,738 22.29% Public Works:

Public Works Administration 1,355,580 293,522 21.65% 1,847,243 321,703 17.42% Graffiti Abatement 302,709 83,578 27.61%309,295 86,182 27.86% Park Maintenance 2,678,457 596,735 22.28% 3,207,510 700,592 21.84% Parkways and Medians 494,359 98,561 19.94%880,989 121,582 13.80% Total Public Works 4,831,104 1,072,395 22.20% 6,245,038 1,230,060 19.70% Capital Outlay 8,003,621 310,197 0.00% 8,640,015 3,354,449 0.00% Transfers Out To Other Funds 19,086,421 1,756,821 9.20% 18,471,877 142,043 0.77% Total General Fund Expenditures 126,874,958$ 22,928,623$ 18.07% 138,485,516$ 26,988,137$ 19.49%

GENERAL FUND EXPENDITURE SUMMARY
THREE MONTHS ENDED SEPTEMBER 30, 2024
12/10/2024 C15 19 of 38
EXHIBIT 5

Original
Budget Adjustments Total
Recreation Fees 581,171$(27,005)$554,166$
Amphitheater Program 3,623,800 264,700 3,888,500
Facility Rentals 151,272 (4,620)146,652
Rancho Programs 181,433 -181,433
Day camp programs 204,584 42,355 246,939
Building building fees 1,802,500 -1,802,500
Engineering engineering fees 1,335,000 -1,335,000
Planning planning fees 430,000 -430,000
Fire fees 252,021 119,400 371,421
Ambulance ambulance fees 5,897,747 500,000 6,397,747
Charges to vfpd 3,809,759 351,536 4,161,295
Charges to vusd 313,402 60,000 373,402
Other other services 69,959 -69,959
Vehicle code fines 150,000 -150,000
Parking parking fines 926,200 -926,200
Other other fines 317,010 -317,010
Mtr in lieu 75,743 25,000 100,743
Mandated mandated costs 75,000 -75,000
Ab trash fees 49,404 -49,404
Grants i grants 720,481 (652,835)67,646
Other other intergov'tal 7,000 -7,000
Business business licenses 2,504,154 (150,000)2,354,154 Bingo bingo licenses 15,000 -15,000
Other other licenses 252,500 (19,967)232,533
Investment investment income 2,371,370 528,154 2,899,524 Lease lease income 737,812 -737,812
Recycling recycling revenues 1,000 -1,000
Contributions o contributions 442,500 (262,500)180,000
Other o other 173,946 -173,946
Interdept interdept direct 4,432,746 200,000 4,632,746
Transfers transfers in 362,559 35,000 397,559
Use of reserves 1,081,019 2,310,481 3,391,500
Property property taxes 17,286,811 332,968 17,619,779 Property tax relief 81,178 -81,178
Real trf taxe 545,415 -545,415
Sales use taxes 23,702,835 (818,355)22,884,480 Sb sales taxes 945,759 (1,619)944,140
Transient transient occupancy 2,081,767 -2,081,767
Franchise franchise taxes 4,065,508 142,735 4,208,243
Vlf property taxes 13,194,040 377,731 13,571,771 Prop sales tax 12,271,998 (344,288)11,927,710 Ab property tax 2,482,336 1,642,841 4,125,177
Med cannabis tax 7,000,000 (500,000)6,500,000
REVENUE ESTIMATE @ 9/30/2024 117,005,739$ 4,151,712$ 121,157,451$ Original
Budget
City Council 796,266$44,256$840,522$
City Manager 1,270,120 (53,242)1,216,878
Code Enforcement 2,650,979 24,621 2,675,600
Human Resources 1,522,802 53,049 1,575,851
City Clerk 855,196 2,776 857,972
Finance 2,291,494 718,684 3,010,178
City Attorney 1,836,108 (15,131)1,820,977
Contract Legal Contingencies 200,000 -200,000
Non-Departmental 1,585,889 1,309,696 2,895,585
Law Enforcement 29,189,842 544,188 29,734,030 School Safety Program 25,744 -25,744
Fire Administration 1,849,838 221,769 2,071,607
Fire Training 473,168 167,799 640,967
Fire Maintenance 2,257,321 768,512 3,025,833
Fire Suppression 17,870,813 5,740,895 23,611,708 Fire Prevention 1,307,932 209,503 1,517,435
Emergency Medical Services 11,471,627 (1,150,440)10,321,187 Emergecy Medical Transport Program -2,790,472 2,790,472 Disaster Preparedness 172,494 123,229 295,723
Engineering 1,316,992 199,613 1,516,605
Traffic Engineering 838,816 292,493 1,131,309
Planning 1,455,351 1,190,879 2,646,230
Land Development 1,144,436 83,634 1,228,070
Development Services 1,948,894 126,775 2,075,669
Housing & Homeless Services 841,482 5,387,366 6,228,848 Economic Development 698,861 207,300 906,161
Public Works Administration 1,036,561 810,682 1,847,243 Graffiti Abatement 302,512 6,783 309,295
Community Services Administration 804,361 219,515 1,023,876 Recreation Programs 1,947,561 158,138 2,105,699
Park Maintenance 2,732,493 503,017 3,235,510
Parkways & medians 502,438 378,551 880,989
Rancho Buena Vista Adobe 242,362 8,298 250,660
Senior Services 892,915 164,940 1,057,855
Cultural Arts 4,428,727 12,624 4,441,351
Transfer Out from Fund 001 17,766,844 705,033 18,471,877 APPROPRIATIONS ESTIMATE @ 9/30/2024 116,529,239$ 21,956,277$ 138,485,516$

RECONCILIATION OF ORIGINAL REVENUE ESTIMATES
AND APPROPRIATIONS TO AMOUNTS AT SEPTEMBER 30, 2024
12/10/2024 C15 20 of 38
EXHIBIT 6

BUENA WATERPARK CAL TRASH

CITY SANITATION ENTERPRISE ENTERPRISE

SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
ASSETS:

Cash and investments 47,540,302$ 36,344,821$ 1,215,970$ 7,234,342$ 92,335,435$ Accounts receivable 66,291 63,075 - - 129,365
Sewer charges receivable
Due from others 697,630 - - - 697,630
Deposits 795,970 237,900 - - 1,033,870 Inventory 24,451 - - - 24,451
Land 825,219 293,610 942,473 - 2,061,302 Fixed assets-net 158,498,460 63,832,827 2,508,813 14,785 224,854,886 Construction in progress 11,537,178 7,119,401 (14,836) - 18,641,743 Total assets 219,985,501 107,891,634 4,652,420 7,249,127 339,778,682 DEFERRED OUTFLOWS OF RESOURCES:

Deferred outflows from pensions 1,297,388 453,344 209,858 55,102 2,015,692 Total deferred outflows of resources 1,297,388 453,344 209,858 55,102 2,015,692 LIABILITIES:

Accounts payable 57,795 32,093 136,514 - 226,402 Due to other agencies 16,612 4,663 17,482 38,757 Reimburseable agreements - - - - -
Compensated absences 279,469 144,992 62,171 11,938 498,570 Interest payable 96,627 - - - 96,627
Deferred revenues 1,655,513 576,923 - - 2,232,436 State revolving fund loans 21,982,684 - - - 21,982,684 Net pension liability 3,897,263 1,555,461 524,060 137,255 6,114,039 Total liabilities 27,985,964 2,314,132 740,228 149,193 31,189,516 DEFERRED INFLOWS OF RESOURCES:

Deferred inflows from pensions 2,816 1,124 378 98 4,416 Total deferred inflows of resources 2,816 1,124 378 98 4,416 NET POSITION:

Net investment in capital assets 192,843,541 71,245,838 3,436,450 14,785 267,540,614 Restricted for capital projects 12,719,008 11,326,620 277,584 539,018 24,862,230 Unrestricted (12,268,440) 23,457,264 407,638 6,601,136 18,197,597 Total net position 193,294,110$ 106,029,722$ 4,121,672$ 7,154,938$ 310,600,442$

CITY OF VISTA

ENTERPRISE FUNDS

COMBINED BALANCE SHEET
SEPTEMBER 30, 2024
12/10/2024 C15 21 of 38
EXHIBIT 7

BUENA WATERPARK CAL TRASH

CITY SANITATION ENTERPRISE ENTERPRISE

SEWER DISTRICT ACTIVITY ACTIVITY TOTALS
REVENUES:

Sewer service charges 179,639$ 641,330$ -$ -$ 820,969$ Interest 178,388 132,268 4,371 25,101 340,128 GASB adjustment 1,222,596 960,407 17,681 139,500 2,340,184 Unstructured programs - - 545,107 - 545,107
Structured programs - - 51,555 - 51,555
Concessions sales - - 211,761 - 211,761
Rentals - - 101,986 - 101,986
Other 71,847 12,054 321 84,222
Total revenues 1,652,470 1,746,058 932,782 164,601 4,495,911 EXPENSES:

Administration 243,958 119,971 1,045,379 - 1,409,308 Engineering 3,892,726 1,326,622 - 71,314 5,290,662 Stormwater engineering 264,835 - - - 264,835
Field operations 821,562 492,280 - - 1,313,842 Stormwater maintenance 382,562 - - - 382,562
Operations and maintenance - - - 55,388 55,388 Capital improvements 3,126,378 1,007,843 14,836 - 4,149,058 Total expenses 8,732,021 2,946,716 1,060,216 126,702 12,865,655 Revenues over (under)
expenses (7,079,551) (1,200,658) (127,434) 37,899 (8,369,744) Transfers in (out)- - - - -
Net position at 6/30/2024 200,373,661 107,230,380 4,249,106 7,117,038 318,970,186 Net position at 9/30/2024 193,294,110$ 106,029,722$ 4,121,672$ 7,154,938$ 310,600,442$

CITY OF VISTA
SEPTEMBER 30, 2024

TWELVE MONTHS ENDED

COMBINED INCOME STATEMENT

ENTERPRISE FUNDS
12/10/2024 C15 22 of 38
EXHIBIT 8

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 2024/25 AND 2025/26
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 11, 2024 the City Council adopted Resolution 2024-86, approving the Six-Year Capital Improvement Program, the Capital Project Budget for Fiscal Years 2024/25 AND 2025/26, and authorizing appropriations for Fiscal Years 2024/25 and 2025/26 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 2024/25 and 2025/26 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 December 10, 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
20240917153352
12/10/2024 C15 23 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)
6020155 562000 PROPL Facility Maintenance Capital Replacement 250,000.00$ 0026556 578999 8389 Civic center joint repair project 350,000.00$ 0010900 590602 Transfer out from General Fund 600,000.00$ 6020090 482001 Transfer in from General Fund 1,200,000.00$ 0010260 562000 PROPL Suppression Replacement Capital Outlay 800,000.00$ 0010000 310744 Prop L Reserve (1,400,000.00)$

2. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010200 521040 Law Enforcement Contract Services 306,994.00$ 0010001 401970 AB1484 Property Tax Revenue 306,994.00$

3. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010200 531500 FORFT Law Enforcement Special Department Expense 17,000.00$ 0010000 310544 Asset Forfeiture Reserve (17,000.00)$

4. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
6020150 562000 PA25A Facility Maint Park Needs Assessment Capital 149,760.00$ 6020150 562000 PA25B Facility Maint Park Needs Assessment Capital 288,000.00$ 0010000 310758 Redevelopment Fund Reserve (437,760.00)$ Account Number
Appropriations are hereby made for the Citywide Park Restroom Master Plan Account Number
Appropriations are hereby made for excess Proposition L revenues: Civic Center Heating System, Joint Repair Project, Reserve Fire Ladder Truck.

Account Number
Appropriations are hereby made for an Additional Traffic Deputy Account Number
Appropriations are hereby made to fund the Rise Above Youth Leadership Program 12/10/2024 C15 24 of 38

RESOLUTION NO. 2024-

CITY COUNCIL FOR THE CHARTERED CITY OF VISTA
PAGE 2 EXHIBIT A
0010900 590602 Transfer out from General Fund 437,760.00$ 6020090 482001 Transfer in from General Fund 437,760.00$

5. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1036301 578999 8351 Source Appropriation Account 99,838.41$ 1030360 531500 ECV01 CDBG Special Department Expense (9,720.00)$ 1030360 562000 ECV01 CDBG Replacement Capital (34,463.63)$ 1030360 562000 ECV03 CDBG Replacement Capital (55,654.78)$

6. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1286565 578999 8225 Source Appropriation Account 859,736.66$ 1280000 310410 Deferred Street Construction Fund Balance (859,736.66)$

7. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5010376 521000 Vista Sewer Engineering Professional / Consulting Services 53,940.00$ 5010000 310410 Vista Sewer Fund Balance (53,940.00)$

8. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010145 531500 CAP CAP Special Department Expense 8,000.00$ 0010000 310778 CAP Reserve (8,000.00)$
Appropriations are hereby made for the 2024 Slurry Seal Project Account Number
Account Number
Appropriations are hereby made for the New Restroom at Luz Duran Community Park (CIP 8351) Account Number
Appropriations are hereby made for Cyclovia Vista 2024.

Account Number
Appropriations are hereby made for the Vista Sewer Hydraulic Modeling & Asset Management Software. 12/10/2024 C15 25 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)
0010145 521000 CAP CAP Professional / Consulting Services 25,000.00$ 0010000 310778 CAP Reserve (25,000.00)$

10. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5070580 562000 WFCR Wave Capital Replacement 155,000.00$ 0010000 310785 Wave Maintenance Reserve (45,000.00)$
0010900 590507 Transfer out from General Fund 45,000.00$ 5070090 482001 Transfer in from General Fund 45,000.00$ 5070000 310742 Wave Capital Replacement Reserve (110,000.00)$

11. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
0010025 423000 RSWA Revenue 17,573.22$
0010400 531500 00209 RSWA Expense 17,573.22$

12. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
1080440 562000 YEFB Year-End Fund Balance 1,083,342.00$ 1080440 561000 YECR Year-End Excess Cannabis Revenue 770,000.00$ 1080900 590002 Transfer Out to General Fund CIP 1,853,342.00$ 0020090 482108 Transfer In to General Fund CIP 1,853,342.00$ 0026555 578999 8385 Neighborhood Lighting Project Source Appropriation 1,853,342.00$ Account Number
Appropriations are hereby made to Transfer the funds to the Capital Project Fund for the Neighborhood Lighting project.

Account Number
Appropriations are hereby made for the Wave Waterpark Renovations Projects Account Number
Appropriations are hereby made for a Climate Action Plan CivicSpark Fellowship Revenues are hereby adjusted and appropriations are hereby made for the Regional Solid Waste Association (RSWA) Allocation.

Account Number
12/10/2024 C15 26 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 December 10, 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
12/10/2024 C15 27 of 38
EXHIBIT 10

RESOLUTION NO. 2024-

BUENA SANITATION DISTRICT BOARD OF DIRECTORS
PAGE 1 EXHIBIT A

7. Account Description
Appropriation
Increase/(Decrease)
Revenue/Fund Balance
Increase/(Decrease)
5040385 521000 Vista Sewer Engineering Professional / Consulting Services 33,060.00$ 504000 310410 Vista Sewer Fund Balance (33,060.00)$
Account Number
Appropriations are hereby made for the Vista Sewer Hydrualic Modeling & Asset Management Software. 12/10/2024 C15 28 of 38

RECOMMENDED PERSONNEL CHANGES
December 10, 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:

City Manager’s Office
City Manager’s Office / Housing & Homeless Services Division Increase salary band of the Homeless Services Program Manager Over the past year, the make up of the Housing & Homeless Division has shifted. With the departure of the Housing Program Manager, that position was ultimately underfilled at the Management Analyst level. This change reflected how the balance of the Division’s focus has tipped towards Homeless Services, as opposed to Housing Services. Concurrently, the responsibilities of the Homeless Services Program Manager have increased, along with their span of control, including supervision of all staff within the Division. For this reason, it is recommended that the position’s salary band be increased by 7.5% to reflect the degree of responsibility attributed to the position.

Fiscal Impact: Staff anticipates an increase to the FY2024-25 General Fund Operating Budget of $5,656 for the duration of the Fiscal Year. These funds will be available due to salary savings from the underfilled Housing Program Manager position.

Fire Department
Increase Salary Range of the Emergency Medical Technician Classification The implementation of the Emergency Medical Technician (EMT) program within the Fire Department has been a successful tool to enhance services to the Vista community. It has been designed as a pipeline for people to eventually transition into the regular Firefighter/Paramedic position, and several have done so since the program started. In an effort to attract the best talent in North County, staff is recommending an increase to the salary range by eight percent. This increase will make starting pay of the EMT I classification to $19.00 per hour, the highest entry rate in the region.

Fiscal Impact: Staff anticipates an increase of roughly $37,368 to the FY2024-25 General Fund Operating Budget for the duration of the Fiscal Year. These funds can be absorbed by existing allocations in Fire Department budget units.

Finance Department
Reclassify one Senior Account Clerk to Management Analyst.

In March 2024, the City Council began discussing establishing a permit program for short term rentals (STR) in the City of Vista. After holding a Public Hearing in May 2024, the City Council approved a municipal code amendment and ordinance outlining the implementation of the 12/10/2024 C15 29 of 38
EXHIBIT 11

Exhibit 11

STR. A member of the Finance staff took the lead in developing the implementation program and has been successful in this capacity. Staff competed a classification review of the incumbent and found that most of their work was being performed at the Management Assistant/Management Analyst level.

The incumbent has worked as the department lead for the transition to a new software system for the Sewer Billing program. In this capacity, they set up new systems for adding and billing new properties. The incumbent is also responsible for gathering, compiling and analyzing water use data from the Vista Irrigation District. Their work in this function is not reviewed by senior staff, indicating a higher degree of responsibility. In the past, this work would have been reviewed by the Senior Management Analyst. Based upon the job questionnaire, the incumbent has spearheaded the implementation of the STR program at the City. In addition to coordinating implementation with other, high level staff from other departments, they coordinated the STR vendor search, then coordinated the vendor set up from the contracting process through to the onboard. The work in STR included developing standard operating procedures (SOPs) for the new STR business licenses and training staff on how to handle this new program. Although not currently working as a supervisor, the incumbent has been working as a lead in STR and Transient Occupancy Tax (TOT) programs, in addition to their ongoing responsibilities in business license and sewer billing. This information was verified by their supervisor and director.

When an incumbent is working out of class, management may decide to re-assign the higher- level work away from the person. Unfortunately, the Finance management team is working at capacity and this work will be ongoing. Staff recommend reclassifying the current Senior Account Clerk position in the Finance Department to a Management Analyst. This recommendation is based upon the scope of responsibility, consequence of error and special skills and knowledge that have been required of this position in comparison to others in the City, as well as the needs of the Department. Classifying it as a Management Analyst will provide the Department with the functionality needed to support the City’s revenue programs and long-term financial plan needs.

Fiscal Impact: Staff anticipate an increase to the FY2024-25 General Fund Operating Budget of $10,343 for the duration of the Fiscal Year. These funds will be available due to salary savings from an underfilled Senior Management Analyst position. These funds will be offset by increased TOT revenues from the STR program in future years.

12/10/2024 C15 30 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. 2024-158 on October 8, 2024.

B. The City Council further desires to amend the City-Wide Classification and Compensation Index to reflect the following changes:
Adjust the salary band of the Homeless Services Program Manager classification.
Adjust the salary band of the Emergency Medical Technician I/II classification. Reclassify one Senior Account Clerk in Finance to one Management Analyst.

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 December 13, 2024.

B. All resolutions in conflict herewith are repealed and shall be of no further force or effect after December 13, 2024.

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on December 10, 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 December 13, 2024

APPROVED
Walter C. Chung
20241203101356
12/10/2024 C15 31 of 38
EXHIBIT 12

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE December 13, 2024
Resolution No.Page 1 of 3

AUTHORIZED
DEPARTMENT GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES CITY COUNCIL Elct Mayor 1 -$ 3,317$
Elct Councilmember 4 -$ 3,196$
Con Secretary to the City Council C24 1 5,806$ -7,044$ SUBTOTAL 6
CITY MANAGER ----- City Manager MCP 1 -$ -25,233$ DD Assistant City Manager MCP 1 10,295$ -21,780$
Mgt Assistant to the City Manager MCP 1 10,023$ -12,183$ Mgt Communications Officer MCP 1 8,364$ -10,165$ Mgt Climate Action Plan Program Administrator MCP 1 8,073$ -9,813$ Mgt Management Analyst MCP 2 F 7,023$ -8,532$
Con Secretary to the City Manager C24 1 5,806$ -7,044$ Vma Community Improvement Maintenance Worker II V19 2 A/F 4,814$ -5,851$ Vma Community Improvement Maintenance Worker I V17 F 4,585$ -5,573$ Gen Communications Specialist G18 2 4,561$ -5,544$ Gen Office Specialist II G9 1 F 3,662$ -4,451$
Code Mgt Code Enforcement Manager MCP 1 8,378$ -10,184$ Enforcement Gen Senior Code Enforcement Officer G32 1 6,418$ -7,801$ Gen Code Enforcement Officer II G26 4 5,544$ -6,739$ Gen Code Enforcement Officer I G19 2 4,674$ -5,681$ Gen Senior Office Specialist G13 1 4,037$ -4,907$ Housing and Mgt Homeless Services Program Manager MCP 1 9,547$ -11,605$ Homeless Services Mgt Housing Program Manager MCP 1 8,881$ -10,796$ Mgt Management Analyst MCP 1 7,023$ -8,532$
Gen Staff Assistant G21 1 4,907$ -5,965$
Gen Senior Office Specialist G13 1 4,037$ -4,907$ SUBTOTAL 27
INFORMATION DD Information Technology Director MCP 1 10,295$ -21,780$ TECHNOLOGY Mgt Information Technology Manager MCP 1 10,070$ -12,237$ Mgt Senior Information Technology Analyst MCP 1 8,196$ -9,961$ Mgt GIS Analyst MCP 1 7,080$ -8,605$
Mgt Information Technology Analyst MCP 2 7,080$ -8,605$ Con Information Technology Technician C26 2 5,544$ -6,739$ SUBTOTAL 8
HUMAN DD Human Resources Director MCP 1 10,295$ -21,780$ RESOURCES Mgt Human Resources Manager MCP 1 10,609$ -12,894$ Mgt Risk & Safety Program Manager MCP 1 F 8,073$ -9,813$ Mgt Human Resources Analyst MCP 1 F 7,023$ -8,532$ Con Human Resources Coordinator C29 1 5,965$ -7,250$ Con Human Resources Technician II C23 2 F 5,153$ -6,263$ Con Senior Office Specialist C14 2 4,137$ -5,029$ Con Office Specialist II C10 1 F 3,753$ -4,561$ SUBTOTAL 10
ECONOMIC DD Economic Development Director MCP 1 10,295$ -21,780$ DEVELOPMENT Gen Economic Development Specialist G31 1 6,263$ -7,613$ SUBTOTAL 2
FINANCE DD Finance Director/Treasurer MCP 1 10,295$ -21,780$ Mgt Assistant Finance Director MCP 1 11,350$ -13,796$ Mgt Finance Manager MCP 1 10,609$ -12,894$
Mgt Senior Management Analyst MCP 2 8,073$ -9,813$ Mgt Senior Accountant MCP 1 8,073$ -9,813$
Mgt Management Analyst MCP 1 7,023$ -8,532$
Con Accountant C31 1 6,263$ -7,613$
Con Accounting Technician C23 1 5,153$ -6,263$
Gen Accounting Technician G22 2 5,029$ -6,112$
Gen Account Clerk G14 3 4,137$ -5,029$
SUBTOTAL 14
CITY ATTORNEY ----- City Attorney MCP 1 -$ -23,206$ Mgt Assistant City Attorney MCP 3 F 14,887$ -18,096$ Con Paralegal C29 1 5,965$ -7,250$
Con Staff Assistant C22 1 5,029$ -6,112$
Con Senior Office Specialist C14 1 4,137$ -5,029$ SUBTOTAL 7
CITY CLERK DD City Clerk MCP 1 10,295$ -21,780$
Mgt Assistant City Clerk MCP 1 6,582$ -7,999$
Gen Program Assistant G16 1 4,344$ -5,280$
Gen Office Specialist II G9 1 F 3,662$ -4,451$
SUBTOTAL 4

MONTHLY SALARY
12/10/2024 C15 32 of 38

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE December 13, 2024

AUTHORIZED
GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES
FIRE DD Fire Chief MCP 1 10,295$ -21,780$
DEPARTMENT Vco Deputy Fire Chief FM40 2 15,075$ -18,324$ Vco Fire Division Chief FM30 1 14,474$ -17,593$
Vco Fire Battalion Chief (40-hour)FM15 1 13,841$ 16,824$ Vco Fire Battalion Chief (56-hour)FM10 3 12,583$ -15,295$ Mgt Fire Marshal FM20 1 12,583$ -15,295$
Mgt Emergency Services Officer MCP 1 9,073$ -11,029$ Mgt Management Analyst MCP 2 7,023$ -8,532$
Fir Fire Captain S80 19 9,472$ - 11,513$
Fir Fire Engineer S70 18 8,186$ - 9,954$
Fir Firefighter/Paramedic S30 42 A 7,872$ - 9,572$ Fir Fightfighter/Paramedic Recruit (40-hour)S29 A/F 5,343$ Fir Assistant Fire Marshal S85 1 9,473$ 11,515$ Fir Fire Inspector S35 4 6,658$ - 8,924$
Fir Emergency Medical Technicians I/II (EMT) (40-hour) S20/S21 18 6 partially funded 3,294$ - 4,204$ Gen Staff Assistant G21 1 4,907$ -5,965$
Gen Senior Office Specialist G13 2 4,037$ -4,907$ SUBTOTAL 117
PUBLIC WORKS DD Public Works Director MCP 1 10,295$ -21,780$ Administration Mgt Assistant Public Works Director MCP 1 11,750$ -14,283$ Mgt Public Works Operations Manager MCP 1 10,609$ -12,894$ Mgt Administrative Programs Manager MCP 1 8,073$ -9,813$ Mgt Management Analyst MCP 1 7,023$ -8,532$
Con Management Assistant C32 1 6,418$ -7,801$
Gen Wastewater Asset Program Specialist G32 1 6,418$ 7,801$ Gen Senior Account Clerk G18 1 4,561$ -5,544$
Gen Office Specialist II G9 3 F 3,662$ -4,451$ Vehicle Mgt Public Works Supervisor MCP 1 7,157$ -8,700$ Maintenance Vma Fleet Maintenance Worker III V29 2 6,144$ -7,468$ Vma Fleet Maintenance Worker II V25 3 A/F 5,573$ -6,773$ Vma Fleet Maintenance Worker I V21 F 5,055$ -6,144$ Right-of-Way Mgt Public Works Supervisor MCP 1 7,157$ -8,700$ Maintenance Vma Street Maintenance Worker III V23 4 5,307$ -6,451$ Vma Street Maintenance Worker II V19 12 A/F 4,814$ -5,851$ Vma Street Maintenance Worker I V17 F 4,585$ -5,573$ Vma Maintenance Worker Trainee V11 3,960$ -4,814$ Sanitary Sewer Mgt Public Works Supervisor MCP 1 7,157$ -8,700$ Maintenance Vma Wastewater Worker III V27 3 5,851$ -7,112$ Vma Wastewater Worker II V22 12 A/F 5,179$ -6,295$ Vma Wastewater Worker I V20 F 4,933$ -5,996$
Vma Maintenance Worker Trainee V11 3,960$ -4,814$ Park/Facility Mgt Public Works Supervisor MCP 2 7,157$ -8,700$ Maintenance Vma Park Maintenance Worker III V23 2 5,307$ -6,451$ Vma Facilities Maintenance Worker III V23 2 5,307$ -6,451$ Vma Facilities Maintenance Worker II V19 4 A/F 4,814$ -5,851$ Vma Facilities Maintenance Worker I V17 4,585$ -5,573$ Vma Maintenance Worker Trainee V11 3,960$ -4,814$ SUBTOTAL 60
RECREATION &DD Recreation & Community Services Director MCP 1 10,295$ -21,780$ COMMUNITY Mgt Recreation & Community Services Operations Manager MCP 2 10,609$ -12,894$ SERVICES Mgt Community Services Program Manager MCP 2 8,073$ -9,813$ Mgt Waterpark Manager MCP 1 8,073$ -9,813$
Mgt Management Analyst MCP 1 7,023$ -8,532$
Gen Theater Technical Coordinator G19 1 4,674$ -5,681$ Gen Account Clerk G14 1 4,137$ -5,029$
Vma Waterpark Facility Specialist V23 1 5,307$ -6,451$ Gen Assistant Waterpark Manager G18 2 4,561$ -5,544$ Gen Ticket Office Supervisor G19 1 4,674$ -5,681$ Gen Theater Administrative Coordinator G19 1 4,674$ -5,681$ Gen Staff Assistant G21 1 4,907$ -5,965$
Gen Senior Office Specialist G13 0.75 1PT 4,037$ -4,907$ Gen Park Ranger G12 4 3,940$ 4,789$
Gen Recreation Leader IV G10 1 3,753$ -4,561$
Gen Office Specialist II G9 1.75 3,662$ -4,451$ Gen Recreation Coordinator GN/AD34 3.75 4,299$ -5,226$ Gen Food Services Supervisor GN33 1 4,196$ -5,100$ Gen Bus Driver GN15 0.875 3,537$ -4,299$
SUBTOTAL 28.125
Resolution No.

MONTHLY SALARY
12/10/2024 C15 33 of 38

CITY OF VISTA

CITY-WIDE CLASSIFICATION AND COMPENSATION INDEX
EFFECTIVE December 13, 2024
Resolution No.Page 3 of 3

AUTHORIZED
GROUP CLASSIFICATION RANGE*SUBTOTAL POSITIONS NOTES
COMMUNITY DD Community Development Director MCP 1 10,295$ -21,780$ DEVELOPMENT Mgt Assistant Community Development Director MCP 1 13,946$ -15,702$ Planning Mgt City Planner MCP 1 11,262$ -12,416$
Mgt Senior Planner MCP 1 8,146$ -9,900$
Gen Associate Planner G36 1 7,075$ -8,600$
Gen Junior Planner G24 1 5,280$ -6,418$
Gen Staff Assistant G21 1 4,907$ -5,965$
Development Mgt Building Official MCP 1 12,308$ -14,956$ Services Gen Plan Check Engineer G44 1 8,600$ -10,453$ Gen Junior Plan Check Engineer G32 1 6,418$ -7,801$ Gen Senior Building Inspector G36 1 7,075$ -8,600$ Gen Building Inspector II G32 2 A/F 6,418$ -7,801$ Gen Supervising Dev. Services Tech G32 1 6,418$ -7,801$ Gen Senior Dev. Services Tech G30 1 6,112$ -7,429$ Gen Development Services Tech II G27 1 F 5,681$ -6,905$ Gen Senior Office Specialist G13 1 4,037$ -4,907$ SUBTOTAL 17
ENGINEERING DD Engineering Director/City Engineer MCP 1 10,295$ -21,780$ Mgt Engineering Division Manager MCP 1 13,515$ -16,428$ Mgt Senior Engineer MCP 1 10,777$ -13,097$
Mgt Senior Capital Projects Manager MCP 1 9,829$ -11,946$ Mgt Capital Projects Manager MCP 1 8,881$ -10,796$ Mgt Administrative Programs Manager MCP 1 8,073$ -9,813$ Gen Right of Way Agent G48 1 9,482$ -11,525$
Gen GIS Mapping Technician G25 1 5,410$ -6,576$ Stormwater Mgt Stormwater Program Manager MCP 1 9,547$ -11,605$ Gen Sr. Environmental Specialist G36 1 7,075$ -8,600$ Gen Environmental Specialist II G32 3 F 6,418$ -7,801$ Con Management Assistant C32 1 6,418$ -7,801$
Traffic Mgt Engineering Division Manager MCP 1 13,515$ -16,428$ Engineering Mgt Principal Transportation Mobility Planner MCP 1 12,103$ -14,703$ Gen Traffic Systems Operations Specialist G44 1 8,600$ -10,453$ Gen Assistant Engineer G38 1 7,429$ -9,030$
Gen Senior Office Specialist G13 1 4,037$ -4,907$ Land Mgt Senior Engineer MCP 1 10,777$ -13,097$
Development Gen Assistant Engineer G38 2 7,429$ -9,030$ Gen Construction Inspector II G32 1 F 6,418$ -7,801$ Sewer Projects Mgt Engineering Division Manager MCP 1 13,515$ -16,428$ Mgt Principal Engineer MCP 1 12,103$ -14,703$
Mgt Senior Engineer MCP 1 10,777$ -13,097$
Mgt Capital Projects Manager MCP 1 8,881$ -10,796$ Gen Computerized Maint. Management Systems Specialist G44 1 8,600$ -10,453$ Gen Assistant Engineer G38 1 7,429$ -9,030$
Gen Senior Construction Inspector G36 1 7,075$ -8,600$ Gen Construction Inspector II G32 2 F 6,418$ -7,801$ Gen Engineering Technician II G31 1 F 6,263$ -7,613$ SUBTOTAL 33
333.125
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. 12/10/2024 C15 34 of 38

PRIOR ACTIONS
Fiscal Year 2024/25 First Quarter Financial Report
On November 12, 2024, Received and filed the Fiscal Year 2023/24 Fourth Quarter Financial Report; adopted City Council Resolution No. 2024-190, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25 and amending the Capital Project Budget for Fiscal Years 2024/25 and 2025/26; Directed staff to update rental assistance program to include rehousing assistance; update language of Traffic Calming and Mobility Reserve to accommodate for sidewalk projects; postpone allocation of slurry seal project funding until specific budgetary discussion is held; and support HMLA 369 families with any remaining funds from Graffiti Pilot Program following the City’s grant application (Vote: 5-0).

On May 28, 2024, received and filed the Fiscal Year 2023/24 Third Quarter Financial Report.; adopted City Council Resolution No. 2024-70, 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. 2024-2, amending the Operating Budget for Fiscal Years 2023/24 and 2024/25; adopted City Council Resolution No. 2024-71, amending the City-Wide Classification and Compensation Index and repealing the provisions of any resolutions in conflict herewith; and adopted City Council Resolution No. 2024-72, 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. (Vote 5-0) 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) 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)
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).
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EXHIBIT 13

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

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

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

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

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

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

On November 9, 2021, received and filed the Fiscal Year 2020/21 Fourth Quarter Financial Report; adopted City Council Resolution No. 2021-195 amending the Operating Budget for Fiscal Years 2020/21 and 2022/23, and amending the Capital Project Budget for Fiscal Years 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 12/10/2024 C15 36 of 38

2019/20 and 2020/21, and amending the Capital Project Budget for Fiscal Years 2020/21 and 2021/22; adopted Buena Sanitation District Resolution 2021-5, amending the Operating Budget for Fiscal Years 2019/20 and 2020/21 (Vote: 5-0).

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

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

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

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

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

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

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

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

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). 12/10/2024 C15 37 of 38

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

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

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

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

On June 13, 2017,adopted City Council Resolution No. 2017-95, Buena Sanitation District Resolution No. 2017-5, and Community Development Commission Resolution No. 2017-1, approving the Annual Operating Budget for Fiscal Year 2017/18 (Vote: 5-0). 12/10/2024 C15 38 of 38